Treasurers’ Training Day

5th October 2018 _______________________________________

Bath & Wells Diocesan Board of Finance

Introduction

• Welcome, thank you for coming, enjoy the day!

• Health and safety: location of fire exits and toilets

• Format of day

Refreshments breaks ~ every 90 minutes

Lunch arrangements

Finish by 4.00 p.m.

• Opportunity for questions throughout day

• Feedback at end

Opening Prayer

Introductions

A welcome from Imogen Taylor – Head of Finance and Operations

Training team for today

Who is the Diocese?

Diocesan Structure

• Diocesan Synod- elected members from 19 deaneries (lay/clergy) normally meets 3 times a year (March, July and October)

• Bishop’s Council- Standing Committee of Synod , Trustees and Directors of the Diocesan Board of Finance

• Finance Group- Acts for and assists Board in its financial work. Includes Board members and other invited members

• Board delegated authority- Day-to-day management to Diocesan Secretary, supported by Assistant Diocesan Secretary, Head of Finance & Operations , HR & Communications managers

What does the Finance Team do all day?

• Collecting Parish Share – 99% forecast for 2018

• Meeting the break-even operating position

• Keeping the cash flowing in and out

• Funding for purchasing and selling clergy houses

• Managing the financial investments

• Paying 200 stipendiary clergy / 50 + employees

• Supporting PCC Treasurers

Diocesan Finance Team

Imogen Steve Sally

Jessica Yvonne Juliette

Treasurers’ Training Day

5th October 2018 _______________________________________

Diocesan Strategy and Budget

Steve Thomas

Diocesan Vision

In response to God’s immense love or us, we seek to be God’s people, living and

telling the story of Jesus

Bishop Peter’s Message

June 2017

Our vision and priorities

Funding the Vision

3 Key areas:

• to put mission and evangelism at the heart of everything that we do

• to realign our resources towards mission • To identify, develop and use the gifts of all our people

Funding the vision

• DBF budgets 2013-2018 set at breakeven with aim to keep Common Fund increases at CPI inflation 2019-2022

• Review of parish share allocation to ensure it reflects the vision

• Pioneer project £1.3m funded from DBF reserves and Church Commissioners' grant

• Further grant funded projects

2017 Financial Position o DBF finances remain relatively strong

o Net assets/funds £101m at 31/12/2017

Clergy houses

256 3,000 acres

Shares and property funds

£15m

Land and Investments generate income which help to limit annual Common Fund increases

o DBF finances remain relatively strong

o Net assets/funds £101m at 31/12/2017

Buildings, land and investments

256

£4m General (free) reserves 4 months' normal spending

Operating Income £11.8m

Where our support comes from:

£9.8m Parish Share contributions - Common Fund

£1.3m Investments and Glebe land rents

£0.8m Parochial Fees and Other

(99.2% of requested contributions – thank you!!)

£11.9m Operating Income

Operating Expenditure £11.9m

£8.9m Clergy stipends, pensions, housing and training

£0.5m National Church

£0.4m Education, children and young people

£0.6m Administration

How the funds are used:

£0.5m Other central costs

£0.9m Support for mission and ministry in parishes

£11.9m Operating Expenditure

Budget Timescale Common Fund Allocation

• Jan- Apr – Parish survey of membership/category

• May-Jun – Departmental budget process

• July – Scrutiny of departmental budgets by Finance Group

• Aug - Parish survey results input into share model

• Sep - Approval of budget by Bishop’s council

• Oct – Budget adopted by Diocesan Synod

• Nov – Share requests sent out to parishes

Treasurers’ Training Day

5th October 2018 _______________________________________

Common Fund and Parish Share

Jessica Cook

Common Fund is the sum of all Parish Shares

We anticipate raising £10.1 million in 2018

80% of budgeted DBF income comes from Common Fund

Where does the money come from?

http://www.bathandwells.org.uk/supporting-parishes/finances/common-fund

Or view on YouTube at

https://youtu.be/5Ax6kgG8jBY

Common Fund Video

This is available to download at:

Run video

Parish Share- calculations Various factors decide your Parish Share …at a diocesan level including : Change in Common Fund Changes in overall membership and in socio-

economic categories in the diocese … at a parish level: Number church members and category within your

particular parish declared by the PCC in the Annual Survey

Any caps or collars on the increases or decreases (15% cap, 10% collar)

Parish Survey Form This form can be found at www.bathandwells.org.uk/supporting-parishes/finances/parish-share

2018 Survey to establish Parish Share of Common Fund for 2019 Deanery Ref

Benefice/Parish(es) …… ....................................................................................... Church(es) …… ......................................................................................................

Please complete and sign this form and send one copy to The Survey Return Officer, The Diocesan Office, The Old Deanery, Wells, Somerset BA5 2UG no later than 30th April. Please retain a copy for your records. Details of the 2019 Share will be distributed to parishes in early November following approval of the DBF Budget by Diocesan Synod on 20th October. All signatories to this form should read the accompanying letter and guidance booklet (found at http://www.bathandwells.org.uk/supporting-parishes/finances/parish-share/ ) before filling in and signing the form. This form has three parts: Church Membership, Category and Declaration. If you wish to be assessed other than as a parish, you will need to provide evidence of the agreement to this by the relevant PCC(s), if not already provided to the Diocesan Office. Churches are not normally assessed separately. Please explain the reason for separate assessment.

Part 1: Parish / Church (*) Membership (see attached guidance)

Box 1 Current membership (as of today) (DO NOT use your October count or Electoral Roll number)

To allow new members to be phased in over three years please supply the following information about new members (exclude those who have transferred in from another church)

Box 2 a

New members (not transfers) since the last survey - Include those who are new to adult faith or reaching the age of 18 - If your membership includes more than 15% of students who are resident for part of the year, please contact the Finance Department

Box 2b New members (not transfers) declared on last year’s survey form were

How many of these are still in your membership?

Please provide an explanation below if membership has changed significantly from the previous year or from the Worshipping Community number noted below:

(*) Delete as applicable

For Comparison Only (these figures are NOT used in the Parish Share calculations)

Your declared membership from last year’s survey form was:

Your Worshipping Community Number (from latest Statistics for Mission data) was:

Part 2: Category (see attached guidance)

You are asked to look afresh at your socio-economic category each year. An explanation of the category framework is provided in the accompanying guidance. Enter a category in the range A-G We believe that our Parish/Church (*) Membership is in category: last year category: Please provide an explanation below of your chosen category, with a reason for any change: (*) Delete as applicable

Part 3: Declaration

We confirm that : - the accompanying letter and Guidance for Parishes booklet have been read by each signatory - this form has been presented, explained to and reviewed by the PCC - the Parish / (Church) (*) Membership and Category reported are true and fair

Signed

Parish Priest Churchwarden

PCC Treasurer Churchwarden DD/MM /2018

Electronic Data: If you would like to receive details of your 2019 parish share electronically (instead of by post) indicate below by providing a clearly written email address. You must notify us of any changes, as we will ONLY send mailings to the email address indicated here and the treasurer (if different).

We wish to receive our 2019 Parish share data by email to

If this field is left blank, information with only be sent by post

Part 4: Benefice Ministry Allowance (BMA)

If your parish is part of a benefice which may qualify for a BMA, tick below to submit or request an application form. This will normally be sent to the largest parish in the benefice, unless notified differently. Qualifying benefices have more than 100 members and more than 150 members per stipendiary clergy (excluding curates). They must use the BMA towards funding the salaries of lay staff and have measurable targets for growth both spiritually and numerically.

We enclose an application form for a BMA for 2019

We would like to receive an application form for a BMA for 2019

Church Membership

• Defined in terms of number of adults attending regularly (at least once per month), or who would attend if not prevented by illness etc.

• New members ( who have not transferred from another church) are brought into calculation over 3 years.

• Survey forms need to be returned promptly

• Can not alter your figures after parish share has been set, therefore important to get right

Parishes Adult Survey membership 2018

0

4,000

8,000

12,000

16,000

20,000

24,000

28,000

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Membership

Membership is declining at a rate of circa 3.0% a year We need to reverse this decline Latest declared membership c 20,549

SEC Categories; how do you decide?

Chosen from a scale of A-G, where

A. is for parishes most favourably placed

G. is for parishes least favourably placed

Your Church membership’s ability to pay compared to others in the diocese

SEC Categories 2019

At present, 2 ‘A’ parishes and 28 ‘G’s.

The spread from A to G ranges from 100% to 55%, with a G category parish being asked for 55% of what an A category parish is, per declared member.

SEC Categories 2019; summary of chosen categories by

parish

0

20

40

60

80

100

120

140

160

180

No

of

retu

rns

mad

e

SEC

SEC Categories 2019; membership by category

0

1,000

2,000

3,000

4,000

5,000

6,000

7,000

Mem

be

rs

SEC

Calculation of Parish Share Payable

• Parish share per person in your chosen socio-economic category x membership (adjusted for new members) as defined on the form

• Increases and decreases year-on-year will be capped at 15% upwards and 10% downwards

Benefice Ministry Allowance

• Benefice Ministry Allowance (BMA) will be given to all benefices where the membership per stipendiary minister exceeds 150.

• Certain criteria must be met.

• BMA will be calculated as a % reduction (allowance) on parish share per member for each additional member above the 150.

• 24 benefices qualify for 2018.

Parish Share– contributions and discounts

• We encourage you to make monthly contributions to ensure the DBF has enough funds to pay your clergy at the end of every month

• Parishes which pay their Parish Share either by direct debit or by CBF standing order receive a discount.

• For 2019 1.25% discount for full payment by 17 January or 0.3% for 12 monthly payments

• If you need to change your payment method contact Jessica Cook jessica.cook@bathwells.anglican.org

Parish share -problems

• Do keep your PCC up to date with any issues on managing to meet share contributions.

• If your Parish has problems paying the current year share, please do get in touch as soon as possible, so we can support you.

• Andrew Rainsford can help with sourcing grant funding for buildings work and Planned giving reviews to ensure you can meet your contributions towards the Common Fund

99% of parish share was contributed in 2017- Thank you!

For further info or if you have any questions, please contact

•Imogen Taylor, Head of Finance

imogen.taylor@bathwells.anglican.org

• Jessica Cook, Parish Share & Stipends Officer

jessica.cook@bathwells.anglican.org

Treasurers’ Training Day

5th October 2018 _______________________________________

Roles and Responsibilities

Steve Thomas

Overview

Key Responsibilities (Things you have to do)

Keep accurate books and records for the PCC

Prepare statutory accounts for the PCC

Other Areas (Things you will probably end up doing)

Paying suppliers, wages, expenses etc.

Parish Finance Return, Parish Trusts, parochial fees

Grant and Loan applications, Tax Reclaims

Banking and treasury

Regular reporting to the PCC

Accounting Records

The books and records you keep must:

Show all money received and spent, with explanations

Include a record of assets and liabilities

Enable the financial position to be shown at any time

Enable statutory accounts to be prepared

Be kept for at least 6 years (longer for items such as warranties, details of legacies etc.)

Accounting Records

Typical records will include:

An analysed cash book (Diocesan Cash book /Accs software)

Cheque stubs, copies of online payment printouts

Paying-in books

Bank statements

Weekly/daily parish collection summaries

Invoices and other documentation for payments

Correspondence file

Copies of historic statutory accounts and budgets

Parish Trusts

Permanent endowment trust monies and land legally must be vested with the Diocese (Bath & Wells DBF)

The Diocese is custodian trustee only; the PCC is the management trustee

If the Diocese is holding PCC funds which are not permanent endowment, these can be returned

If your trust is very small it may be possible to wind it up. (i.e. <£1k income or <£10k capital. New legislation has simplified the process – contact Juliette Hill

Parish Share Parish Finance Returns Parochial Fees

These topics are covered in other sessions

Tax Reclaims

Gift Aid re Income Tax: effective rate 25%, see: www.hmrc.gov.uk/charities/gift_aid for more details

Listed Places of Worship Grant Scheme re VAT: makes grants towards the VAT incurred in making repairs to listed buildings mainly used for public worship

see www.lpwscheme.org.uk for more details

Sources of Finance Grants:

• Fund for Church Growth (FCG) to end 2018 Application form available from Sue Anderson

• Many External Trusts and Charities

Assistance from the Parish Resources and Development team – Sue Whitehead

Loans: • Diocesan Loan Fund • CCLA loans

Preparing Accounts

Context:

All PCCs are charities: PCCs with over £100k income must register with the Charity Commission, other PCCs are “excepted” from registration which is why they do not have a charity number.

All PCCs must comply with relevant charity law

All parishes preparing accruals accounts MUST follow SORP 2015.

Parish (not church) accounts.

Preparing accounts

Annual

Income

Accounting

Method

Examination

or Audit

SORP 2015

Required

<£250k

Receipts &

Payment

(or accruals)

Examination For R&P –

Annual report

£250k to

£1m Accruals

Examination

(**) Yes

>£1m (*)

(Inc or Exp) Accruals Audit Yes

Which Accounts?

(*) or assets >£250k and gross assets >£3.26m

(**) by a qualified accountant (ACA, ACCA, ACMA, etc.)

PCC Accounts and Returns Checklist 2018

This checklist is designed to enable the PCC Treasurer to ensure all year end responsibilities have been

completed.

Accounts have been prepared on:

Receipts & Payments basis OR Accruals basis

(If income is greater than £250k, your accounts must be prepared on an accruals basis)

The accounts have been approved prior to the APCM, received at the APCM & signed by

the PCC Chairman.

All the following should form part of your accounts pack. Tick to confirm this.

PCC annual report approved prior to the APCM

Signed independent examiners report.

Model report can be downloaded from

http://www.bathandwells.org.uk/supporting-parishes/finances/for-treasurers/treasurers-accountin-returns/

Statement of Assets & Liabilities / Balance Sheet as appropriate.

The Return of Parish Finance totals agree with the accounts (attach this or submit online)

Is PCC income (total including all restricted funds and excluding transfers between funds)

above £100k for the year ? (Yes/No)

If YES , the following further confirmation is required :

The PCC is registered with the Charity Commission

The registration number is

PCC accounts and annual return have been filed at the

Charity Commission /will be filed before the deadline (31 October 2019)

Or The PCC is currently applying for registration

Or This year is a ‘one off’ & the PCC has applied to the Charity Commission for

dispensation not to register this year.

Please return this checklist with your Accounts and Finance returns to:

Yvonne Thompson at the Finance Department, DBF, The Old Deanery, St Andrews Street, Wells, BA5 2UG

or by email to Yvonne.thompson@bathwells.anglican.org

If you have any queries regarding the completion of your accounts or returns there is guidance on the

Diocesan website http://www.bathandwells.org.uk and Parish Resources, www.parishresources.org.uk

Preparing Accounts

There are four types of fund:

Endowment: capital cannot usually be spent (but income can)

Restricted: must be used for particular purpose

Designated: earmarked by the PCC

Unrestricted: for any purpose of the PCC

NB:

Designated funds have no legal status and can, in fact, be used by the PCC for any purpose

Only the original donor can restrict funds, not the PCC

Preparing Accounts

How would you class the following?

• A donation of £1,000 alongside a letter requesting that the money is only for organ repair.

• A legacy of £5,000 which the vicar would like to set aside for roof repairs.

• £242 from a general fundraising BBQ.

Preparing Accounts

Year end process:

Prepare accounts

Have independent examination done (or audit if required for larger charities)

Accounts to PCC for approval and signature

Independent examiner signs report

Display accounts for 7 days prior to APCM

Accounts received by APCM (must be held by 30 April)

Send accounts to The Old Deanery within 30 days of APCM

Preparing Accounts

Follows PCC Accountability

Use a few, meaningful headings (if Receipts & Payments), which are easy to combine for finance return

Keep it simple - put details in the notes

Don’t use pence

Use columnar format

Must show previous year for comparison

Keep each statement to one side of A4

Treasurers’ Training Day 5th October 2018

_______________________________________

Annual Returns

Yvonne Thompson

Returns to be made each year

Statistics for Mission 31 January 2019

Parish Share Survey Form 30 April 2019

Return of Parish Finance 31 May 2019

PCC Accounts 31 May 2019

Statistics for Mission

Collected each year by the diocese on behalf of Archbishops’ Council – Dashboards created

Sent to parishes in September each year to Churchwardens http://www.bathandwells.org.uk/supporting-parishes/finances/for-

treasurers/accounting-returns/finance-forms-returns/

Should be returned by 31st January 2019

This form is submitted online – login details https://parishreturns.churchofengland.org/

PCC Accounts

31 December is the year end for all PCCs

A copy of the Annual Report & Accounts should be sent to the Finance Team at the diocesan office

Signed by an Independent Examiner – wording can be found on the

Diocesan website http://www.bathandwells.org.uk/supporting-parishes/finances/for-treasurers/accounting-returns/

Due after being signed at APCM Only the PCC element appears in the PCC’s income/receipts total in

the annual accounts

Return of Parish Finance form

Available on the diocesan website from December each year: www.bathandwells.org.uk/supporting-parishes/finance/for-treasurers/accounting-

returns/finance-forms-guideline

Collected on behalf of Archbishops’ Council

Should match parish accounts and be examined with the accounts

This form submitted online

Due 30 days after APCM

Return of Parish Finance

January to December 2017

Parish code

(6 digits):

Deanery:

UNRESTRICTED RESTRICTED UNRESTRICTED RESTRICTED(nearest £) (nearest £) (nearest £) (nearest £)

Voluntary receipts Costs of generating funds

1 Tax efficient planned giving 17 Fundraising activities (costs and payments)

2 Other planned giving Church activities

3 Collections at services 18 Mission giving and donations

4

All other giving and voluntary receipts, including

Special Appeals (recurring and one-off) 19 Diocesan parish share contribution

6 Gift Aid recovered 20 Salaries, wages and honoraria

7 Legacies received (capital value) 21 Clergy and staff expenses

8 Grants (include recurring and one-off) Church expenses

TOTAL Voluntary receipts: £ £ 22 Church expenses: Mission and evangelism costs

Activities for generating funds 23 Church running expenses (including Governance)

9 Gross receipts from fundraising activities 24 Church util ity bil ls

Investment income 25 Cost of trading

10 Dividends, interest, receipts from property etc. Major capital expenditure

Church activities 27 Major repairs to the church building

11

Statutory fees retained by the PCC (weddings,

funerals etc.) 28

Major repairs to church hall or other PCC property,

including redecoration

12

Gross receipts from trading (e.g. hall lettings,

magazine, bookstall) NOT fundraising. 29

New building work to the church, church hall, clergy

housing or other PCC property

Other receipts SUB-TOTAL of all expenditure payments above: £ £

13 Other receipts not already listed 99 Other payments not already listed

TOTAL RECEIPTS (FROM FINANCIAL STATEMENTS) Unrestricted Restricted TOTAL PAYMENTS (FROM FINANCIAL STATEMENTS) Unrestricted Restricted

A £ £ C £ £

B COMBINED TOTAL D COMBINED TOTAL

PLANNED GIVERS AND LEGACIES Cash and Investment Balances UNRESTRICTED RESTRICTED

14 Number of tax efficient planned givers 31 Cash and deposit balance as at 31/12/17

15 Number of other planned givers 32 Investments as at 31/12/17

16 Number of new legacies received Accounts basis: on which basis were your accounts prepared? (indicate ONE)

100 Weekly average planned giving per planned giver #DIV/0! 30 Receipts and payments [ ]

Looking back across 2017, were there any exceptional circumstances or significant changes that may have led to unusual figures? Please provide details in the box below.

If the form is NOT completed on behalf of the entire parish,

please list below the churches included:

RECEIPTS AND PAYMENTS Parish name: Diocese:

RECEIPTS PAYMENTS

Please refer to the notes on the following pages to help clarify what

is included in each section. The item numbers refer to RPF notes,

consistent with the guidance provided in PCC Accountability, 2017.

Date

Name

Position

Telephone or email

£ £

Accruals [ ]

Questions and Queries

If you have any questions, or queries regarding any of the annual returns, or login details please contact:

yvonne.thompson@bathwells.anglican.org

Tel: 01749 685125

Treasurers’ Training Day 5th October 2018

_______________________________________

Giving / Funding / Stewardship

Andrew Rainsford &

Sue Whitehead

Treasurers’ Training Day

5th October 2018 _______________________________________

Parish Income, Expenditure, Buying and Reserves

Steve Thomas

How to:

Increase Income?

Reduce / Manage Expenditure?

Parish Buying

NatWest OneCard

Manage Reserves and Cash?

Parish Income

Primary Income Source : Voluntary Planned Giving (recurring)

Tax efficient (Gift-aided) } monthly standing order/ Other Planned Giving } weekly gift aid envelopes Cash Collections at Services } GASDS scheme (*) (*) – contact Yvonne Thompson for help with claiming Voluntary Grants and Legacies (non-recurring) -National legacy scheme resources Fundraising Activities Dividends and Interest – Cash Management Scheme Fees retained by PCC for Weddings and Funerals Trading Activities – hall lettings, magazine and book sales, coffee shop etc.

Parish Expenditure

Parish Share paid to Diocese

Staff Salaries / Honoraria

Clergy and Staff Expenses

Mission and Evangelism Regular Church Running Expenses Utilities: Gas / Electricity / Oil / Water – negotiated contract Insurance – EIG – DBF negotiated Cleaning Routine Maintenance

Trading Costs eg magazine/café etc

Capital: Major Repairs, Maintenance and Improvements – grants/loans

Parish Buying: Releasing Resources for Parishes 4,500+ registered users. • Buying with Confidence – professional

procurement • Saving Money – aim to save £10m across English

dioceses annually • Saving Time – one stop shop • All wrapped up in Better Stewardship of

resources

How to join

• Register at www.parishbuying.org.uk

• Sign up and use the contracts

• Log your energy contract details

• Encourage others

• Feedback

NatWest One Cards

• A Purchasing Card available via NatWest • No monthly charges or interest applied • Works like a credit card • Applications via the NatWest commercial

team (email Juliette Hill for details)

CCLA & Bridging Loans

CCLA loans

• Borrow up to £100,000

• Repay over 5 or 10 years

• Low interest rate (currently 1.1% pa)

Bridging Loans

• To cover cash flow (eg VAT/grant reclaims)

• Short term loan from DF for up to 6m

• Interest rate 2% over base rate

Parish Reserves What is a reasonable level of Reserves and Cash to maintain? A- £5,000 B- Enough to pay 3-6 months costs C- As much as possible in case the roof

needs replacing D- Nothing- we rely on what God provides CC19 – Charities and Reserves www.charitycommission.gov.uk

Treasurers’ Training Day 5th October 2018

_______________________________________

Parochial Fees

Yvonne Thompson

Parochial Fees

• “Statutory fees that legally belong to the DBF”

• Fee levels increase at the beginning of each year

• Fees are based on the costs of ministry; making the church available; routine administration and lighting

• PCC / benefice act as agents on behalf of the DBF and handle payments and pass across to the DBF its’ share at ideally, monthly or quarterly intervals

The PCC Element

PCC fees have been calculated to include a location/building element based on national statistics for the overall costs of repairs and maintenance of church buildings and the number of hours in use.

Also included is an element for administration and cost of lighting.

Burial fees also include an element for the maintenance of the church and churchyard.

Extras that can be charged

• Heating

• Services of a verger

• Services of an organist, choir or bell-ringers

• Sheet or recorded music that has to be specially purchased

• The provision of recorded or taped music

• The taking of films, video or sound recordings

• Flowers

• Special furnishings

Bishops’ Guidelines

• These work alongside the fees and cover the majority of queries and idiosyncrasies which may arise in determining the fees

• This can be found on the website: http://www.bathandwells.org.uk/supporting-parishes/finances/for-treasurers/parochial-fees/

Table of Parochial Fees from 1 January 2018 – Funerals, Burials and Monuments This table sets out the fees prescribed by the Parochial Fees Order 2014 (a Statutory Instrument) and summarises other relevant information. For legal purposes reference should be made to the Order itself. There is a separate table for fees for baptisms and marriage services. For further information about fees refer to the Guide to Church of England Parochial Fees and Frequently Asked Questions which are available on the Church of England website.

Fee payable Towards Diocesan Board of Finance

Fee Payable

To Parochial Church Council

Total Fee

Payable

Notes: B1. Definitions etc. ‘Burial’ includes deposit in a vault or brick grave and the interment or deposit of cremated remains. ‘Churchyard’ includes the curtilage of a church and a burial ground of a church whether or not immediately adjoining such church. (NOTE: This includes any area used for the interment of cremated remains within such a curtilage or burial ground, whether consecrated or not.) ‘Cemetery’ means a burial ground maintained by a burial authority. ‘Monument’ includes headstone, cross, kerb, border, vase, chain, railing, tablet, plaque, marker, flatstone, tombstone or monument or tomb of any other kind. ‘immediately preceding or following on from service in church’ includes the day before and the day after the service in church. Where “ - “ appears in the table no fee is payable to the body indicated. B2. Funerals & Burials i) No fee is payable in respect of a burial of a still-born infant, or for the funeral or burial of a person dying within sixteen years after birth. ii) The fee for a burial in a churchyard or cemetery on a separate occasion applies when burial does not take place on the same day as, or on the day before or the day after, a service in church. iii) The certificate issued at the time of burial is a certified copy of the entry in the register book of burials kept under the Parochial Registers and Records Measure 1978. B3. Searches in Church Registers The search fee relates to a particular search where the approximate date of the burial is known. The fee for a more general search of a church register is negotiable. B4. Costs and Expenses In the case of a funeral service in church, any costs and expenses incurred in respect of routine administration (including arranging dates and times and the making of entries in registers), making the church available and lighting it are included in the fee prescribed as payable to the Parochial Church Council.

Funerals and Burials of person Aged 16 Years or More (See Note B2(i)) Service in Church Funeral service in church, whether taking place before or after burial or cremation (See Note B1) Burial of body in churchyard immediately preceding or following on from service in church Burial or other lawful disposal of cremated remains in churchyard immediately preceding or following on from service in church Burial of body, or burial or other lawful disposal of cremated remains, in cemetery immediately preceding or following on from service in church Cremation immediately preceding or following on from service in church Burial of body in churchyard on separate occasion (See Note B2(ii)) Burial of cremated remains in churchyard or other lawful disposal of cremated remains on separate occasion (See Note B2(ii)) Burial of body, or burial or other lawful disposal of cremated remains, in cemetery on separate occasion (See Note B2(ii)) No Service in Church Funeral service (including burial of body) at graveside in churchyard Funeral service (including burial or other lawful disposal of cremated remains) in churchyard Funeral service at crematorium, or funeral service (including burial of body or burial or other lawful disposal of cremated remains) in cemetery Burial of body in churchyard (committal only) Burial of cremated remains in churchyard or other lawful disposal of remains (committal only) Certificate issued at time of burial (See Note B2(iii))

103.00 13.00 13.00

27.00

27.00 40.00 40.00

53.00

103.00 103.00 161.00

40.00 40.00

-

87.00 290.00 118.00

-

- 291.00 118.00

14.00

290.00 118.00

29.00

291.00 118.00

14.00

190.00 303.00 131.00

27.00

27.00

331.00 158.00

67.00

393.00 221.00 190.00

331.00 158.00

14.00

Monuments in Churchyards Permitted in accordance with rules, regulations or directions made by the Chancellor of the diocese, including those relating to a particular churchyard or part of a churchyard (but excluding a monument authorized by a particular faculty, the fee for which is set by the Chancellor) Small cross of wood Small vase not exceeding 305mm x 203mm x 203mm (12” x 8” x 8”) or tablet, plaque or other marker commemorating a person whose remains have been cremated Any other monument (the above fees include the approval of the original inscription by the incumbent) Additional inscription on existing monument

13.00 13.00

13.00

13.00

30.00 59.00

123.00

14.00

43.00 72.00

136.00

27.00

Searches in Church Registers Searching registers of burials (See Note B3) (including the provision of one copy of any entry therein) for up to one hour for each subsequent hour or part of an hour Each additional copy of an entry in a register of burials

- - -

29.00 29.00 14.00

29.00 29.00 14.00

Extras The fees shown in the table do not include charges for heating, the services of a verger, music (e.g. organist, choir), bells, and flowers, which are fixed by the Parochial Church Council. In the case of a marriage service or a funeral service in church, any costs and expenses incurred in respect of routine administration (including arranging dates and times and the making of entries in registers), making the church available and lighting it are included in the fee prescribed as payable to the Parochial Church Council.

Published by The Archbishops’ Council Church House, Great Smith Street, London. SW1P 3AZ

Office use only

Parish Ref:

Banked:

Date: __/__/17

Complete:

Please note all Reference

codes, Fees and user notes

can be found on separate

appendix tab. Any queries,

please contact:

Yvonne Thompson

Tel: 01749 685279

or email: Yvonne.Thompson@bathwells.anglican.org

Office use only Parish Ref: Banked: Date: __/__/18 Complete:

Please note all Reference codes, Fees and user notes can be found on separate appendix tab. Any queries, please contact: Yvonne Thompson Tel: 01749 685125 or email: Yvonne.Thompson@bathwells.anglican.org

Quick Reference Table of Parochial DBF Fees

from 1 January 2018 -

PLEASE REFER TO FULL TABLE FOR ALL PCC FEES

(e.g. Banns, Baptisms & Searches)

This is a summary only of the the Parochial Fees 2018. For further information about fees refer to the Guide to

Church of England Parochial Fees and Frequently Asked Questions which are available on the Church of

England website.

https://www.churchofengland.org/weddings-baptisms-funerals/fees.aspx

Please refer to full table for PCC fees for Baptisms and Searches in Registers

PCC Fee DBF Fee

Retired

Minister Fee

(’)

DBF Fee (€)

Marriages £ £ £ £

Marriage Service (See Note 5. For marriage certificate see Note 6) M 240 201 * 134 67

Funerals / Church Service of Person aged 16 Years or More (See Note 3(i))

Funeral service in church, whether taking place before or after burial or cremation (See Note 5) F 87 103 * 69 34

Memorial Service MEM 87 103 69 34

Funeral service including burial of body at graveside in churchyard FGV 290 103 69 34

Funeral service including burial (or other lawful disposal) of cremated remains at graveside in churchyard FGV 118 103 69 34

Burials of Person aged 16 Years or More (See Note 3(i))

Burial of body in churchyard immediately preceding or following on from service in church BCH 290 13 * 9 4

Burial or other lawful disposal of cremated remains in churchyard immediately preceding or following on

from service in churchACH 118 13 * 9 4

Burial of body, or burial or other lawful disposal of cremated remains, in cemetery immediately preceding or

following on from service in church BCM - 27 18 9

Burial of body in churchyard on separate occasion (See Note 3(ii)) BCHS 291 40 * 27 13

Burial of cremated remains in churchyard or other lawful disposal of cremated remains on separate occasion

(See Note 3(ii)) BACHS 118 40 * 27 13

Burial of body, or burial or other lawful disposal of cremated remains, in cemetery on separate occasion

(See Note 3(ii))BACMS 14 53 35 18

Burial of body in churchyard (committal only) CMTL 291 40 * 27 13

Burial of cremated remains in churchyard or other lawful disposal of cremated remains (committal only) CMTL 118 40 * 27 13

Cremation / No Service in Church

Funeral service at crematorium, or funeral service (including burial of body or burial or other lawful disposal

of cremated remains) in cemeteryFCRB 29 161 * 107 54

Cremation immediately preceding or following on from service in church CR - 27 * 18 9

Monuments in Churchyards

Small cross of wood WC 30 13 0 13

Small vase, tablet, plaque or other marker commemorating a person whose remains have been cremated VT 59 13 0 13

Any other monument MT 123 13 0 13

Additional inscription on existing monument I 14 13 0 13

CASUAL DUTY FEE - Sunday or weekday service (during Vacancies, Holiday Cover, Sabbaticals & periods of Sickness) 0 0 34.50 0

Fre

qu

en

tly

Use

d

Apportionment for Retired

MinisterWith Incumbent

Ref / CodeF= Funeral

B=Burial

CH=Church

CM=Cemetery

A=Cremated Remains

CR=Cremation

GV=Graveside

S=separate

CMTL=committal only

Date Ref* Name Church Name of OfficiantRetired Clergy

Fee £PCC Fee £ DBF Fee £

01/04/18 M Smith/Jones St Lucy's Rev Jolie £240.00 £201.00

06/04/18 F White St Lucy's Rev Jolie £87.00 £103.00

06/04/18 CR White St Lucy's Rev Jolie £27.00

06/04/18 BCM White St Lucy's Rev Jolie £27.00

05/05/18 FCRB Green St Lucy's Rev Jolie £29.00 £161.00

12/05/18 FCRB Apple St Lucy's Rev Chapman (PTO) £29.00 £161.00

21/05/18 VT White St Lucy's Rev Jolie £59.00 £13.00

05/06/18 M Baker/Cake St Lucy's Rev Chapman (PTO) £134.00 £240.00 £67.00

14/06/18 FCRB Booker St Lucy's Rev Jolie £87.00 £103.00

14/06/18 CR Booker St Lucy's Rev Jolie £27.00

20/06/18 BACHS Booker St Lucy's Rev Jolie £40.00 £118.00

* See Appendix for details

Declaration & Signatures

Signatures Payment Method

PCC Officer or

Incumbent

Cheque

Enclosed

Date

Paid by

BACS

£1,008.00

I declare that all information provided on this form is true, correct and

agreed to the parish records and registers.

£134.00 £811.00

PARISH (if not for whole benefice): St Lucy's

BENEFICE/TEAM MINISTRY: Sunshine Valley

INCUMBENT/PRIEST IN CHARGE: Rev I Jollie

FEES CONTACT NAME: Wilfred Pleasant

CONTACT DETAILS (Tel./email): 01234 567891

MONTH / QUARTER: Q3

Office use onlyParish Ref:

Banked: Date: __/__/18

Complete:

Please note all Referencecodes, Fees and user notes can be found on separate appendix tab. Any queries, please contact: Yvonne Thompson Tel: 01749 685125or email:Yvonne.Thompson@bathwells.anglican.org

Best Practice

• Frequency of returns

• Payments – BACS, CHQ reference Parish + Fees

• Bishop’s Guidelines

• Mistakes can be rectified and reconciled – contact Yvonne

• Ideally a service per line rather than multiples added together as it is easier to see if there has been an over/under payment

Waiving Parochial Fees

• The Incumbent or Priest in Charge (P-in-C) has the right to waive the DBF fee “in a particular case” - cannot issue a blanket waiver of fees, and also the right to waive the PCC fee after consulting with the Churchwardens

• No fee for children under 16

• The DBF will have to find the additional fund for stipends

elsewhere

• If PCC waive their element, DBF portion is still due • PCCs will approach the Rural Dean in the case of a vacancy

FAQs

• Two bodies in one plot or an additional body in a pre-existing plot

• Other denominations

• Readers

• Banns & Renewal of vows

• Thanksgiving/Memorials – separate occasion small no fee, otherwise same as a funeral

Clergy Sickness Cover

Fees for casual duty and travel expenses are payable by the DBF for a period of eight weeks commencing at the beginning of the fifth week from the time that an Incumbent is ill. For longer absences AD approval is required.

These fees are not payable to stipendiary clergy, SSMs, Chaplains or Readers, although they may claim travel expenses.

It is the responsibility of the churchwarden arranging the service to ensure that any visiting clergy have PTO (Permission To Officiate). No payment will be made by the DBF to visiting clergy who do not have PTO.

Retired Ministers with PTO

• Funeral Directors have been instructed to make all payments to the PCC/benefice

• Retired Ministers will approach the PCC/benefice for their apportionment of fees and travel expenses

• Should the Retired Minister refuse a fee, then the whole fee (excluding the PCC element) is payable to the DBF

Vacancy Claims

• Detailed information will be sent at the beginning of a vacancy

• Vacancy Claims for Sunday or Weekday services – max 4 services per week. Forms completed monthly

• Fees can not be paid to Stipendiary clergy, House for Duty priests, self supporting ministers (SSMs), Chaplains or Readers

• House for Duty Priests are treated the same as stipendiary clergy

Tips

Don’t try to modify formulae and macros in cashbook.

Cashbook is password protected,

Cashbook Champions can reset formulae if software becomes corrupted

Avoid cutting and pasting data around the cashbook – use the sort keys instead to sort entries by date/account etc.

For larger churches a commercial accounts package may be preferable (e.g. Finance CoOrdinator / SAGE / Data Developments etc).

Diocese working with Liberty Accounts on a potential advance on Cashbook – watch this space!

Fee Audits

• Every year a selection of 12 Benefices are selected for an annual fee audit (some randomly and some on a risk basis)

• The DBF officers will be comparing the fee returns submitted with the service registers for completeness and accuracy

• It is hoped that they will assist the PCCs with good practice and record keeping

• Queries are followed up shortly after each audit and any necessary recommendations made

• Audits are not a fault finding mission – we really are very friendly!

Treasurers’ Training Day 5th October 2018

_______________________________________

GDPR

Peter Evans Assistant Diocesan Secretary

Link to Parish Resources Guidance on GDPR:

https://www.parishresources.org.uk/gdpr/

Link to Giving Reviews:

https://www.parishresources.org.uk/wp-content/uploads/GDPR-and-Giving-Reviews.pdf

Treasurers’ Training Day 5th October 2018

_______________________________________

Gift Aid

Yvonne Thompson &

Sue Whitehead

Gift Aid • Basic Principles:

– There has to be a gift; donation of money with NO benefit – Donor must pay sufficient UK Income or Capital Gains tax

• Gift Aid Declaration - name, house name, post code, signature

(sample copies in pack)

• Submitting Claims: – Time limit is 4 years – Interim claims, anytime – Aggregation

• Record Keeping: Keep the following for 6 years – Envelopes – Bank statements – Gift Aid Declaration – Working papers

Fig.1 shows an example of how to complete the schedule. For more information follow the link below. You must be connected to the internet to access the guidance.

Charities online guidance

Fig.1

Examples

Title

up to 4

characters

First name or initial

up to 35 characters with no spaces,

or just enter an initial

Last name

up to 35 characters

House name or number

up to 40 characters

Postcode

UPPER CASE

and include a

space

Aggregated donations

a simple description up to

35 characters - DON'T enter

Yes or Not Applicable.

Sponsored

event

enter Yes or

leave blank

Donation date

(DD/MM/YY)

DON'T use

hyphens or full

stops

Amount

DON'T use a £ sign

Prof Henry House Martin 152A M99 2QD 24/03/15 240.00

Mr John Smith 100 Champs Elysees, Paris X 24/06/15 250.00

One off Gift Aid donations 31/03/15 880.00

Miss B Chaudry 21 L43 4FB Yes 26/04/15 80.00

Enter details from here

Earliest donation date in the

period of claim. (DD/MM/YY)

Box 1 03/04/17

Previously over-claimed amount.

Leave blank if none

Box 2

Don't use a £ sign

Item Title First name Last name House name or number Postcode Aggregated donationsSponsored

eventDonation date Amount

(Yes/blank) (DD/MM/YY)

1 A Smith Bell House TA2 7QA 03/04/17 13.002 B Jones 17 BS40 7TF 03/04/17 13.003 C Bennett 25 BS41 9NF 03/04/17 13.004 Licensing Chew Stoke 03/04/17 13.005 D Wells The Lodge TA10 0EG 07/04/17 13.006 Horton 16/04/17 13.007 Mr E Bath 13 BA1 2PR 18/04/17 13.008 F Mann 73 IG1 4AL 18/04/17 13.009 G Weston 55 BA3 5QU 23/04/17 13.00

10 Frome Deanery Mission Project 23/04/17 13.0011 Confirmation Trull 24/04/17 13.00

The total below is automatically calculated from the amounts you enter in the schedule.

Total donations: £143.00

Donations schedule table

Gift Aid donations schedule

Get it right first time - how to complete this schedule:* Don't change the layout of the schedule or change the name of the worksheet.

* Save the schedule as a .ods file not a Microsoft Excel .xlsx file, for example Gift Aid Jan 2014.ods.

* If any section isn't applicable leave it blank. Don't enter N/A or Nil.

* Don't include blank spaces or other characters at the start or end of boxes.

* Don't leave a blank row between donations.

* Enter the house name or number and the postcode of all donors that live in the UK. For donors living abroad, enter their address and put X in the 'Postcode' column.

* Stay within the maximum of 1,000 rows of donations.

* Aggregated donations are donations under £20 from different people totalling less than £1000 per line. When you add together donations from the same donor, you must leave the aggregated donations column blank.

* For sponsored events enter the participant's name and address, the date collected, and the total amount raised. Don't include any donations over £500 – these must be shown separately as normal Gift Aid donations.

For aggregated donations, this date may be earlier than any date entered in the donation date column of the donations schedule table

below.

Make sure you show the tax not the donation. This amount will be deducted from your claim.

GASDS – Gift Aid Small Donations Scheme

• Different scheme to Gift Aid

• Claimed in Tax years

• Back Claims: ~ 2 years

• Donations up to & including £20 cash or contactless (from 6 April 2017) – at any one time

• Single church parishes can claim up to £8,000

• Multi church parishes can claim up to £8,000 per church per year

• Donor information not required

Fig.1

Examples

Building name

(up to 160 characters)

First line of address

(up to 40 characters)

Postcode

UPPER CASE

and include a

space

Tax year 1

ending 5 April

(include tax year

3 claims in this

column)

Amount of donations

received in tax year 1

(£)

(include tax year 3

claims in this column)

Tax year 2

ending 5 April

Amount of donations

received in tax year 2

(£)

The Vault 22 Liberty Place L20 3UD 2014 1500.00 2015 2500.00

The Vault 22 Liberty Place L20 3UD 2016 2000.00

Bootle Village Hall 11A Grange Road L20 1KL 2015 1750.00

£615.00

Item Building name First line of address PostcodeTax year 1

ending 5 April

Amount of donations

received in tax year 1

Tax year 2

ending 5 April

Amount of donations

received in tax year 2 (£) (£)

1 St Swithuns Bath BA1 7RS 2017 123.00

4 St Peter's Church Longfellow Road BA3 3YZ 2017 123.00

6 St Francis of Assisi Saxon Green TA6 4JA 2017 123.00

10 St John the Evangelist Queens Road BS21 7TH 2017 123.00

13 All Saints Church Lane BA2 0AN 2017 123.00

14

The total below is calculated from the amounts you enter into the schedule.

Total of all amounts:

Community buildings table

Gift Aid Small Donations Scheme (GASDS) community buildings

Get it right first time - how to complete this schedule:

* Don't enter an amount over the GASDS limit of £5000 (for donations received before 6 April 2016) or £8000 (for donations received on 6 April 2016 onwards).

* GASDS are claimed by tax year - not on your accounting period. Please ensure you separate donations into tax years.

* GASDS must be claimed within two years. If it has been more than two years then your GASDS will now be out of date.

* Don't change the layout of the schedule or change the name of the worksheet.

* Save the schedule as a .ods file not a Microsoft Excel .xlsx file, for example Gift Aid Jan 2014.ods.

* If any section isn't applicable leave it blank. Don't enter N/A or Nil. * Don't include blank spaces or other characters at the start or end of boxes.

* Don't leave a blank row between donations. * Stay within the maximum of 500 rows of donations. * Enter values in pounds sterling including pence.

Fig.1 shows an example of how to complete the schedule. For more information follow the link below. You must be connected to the internet to access the guidance.

Charities Online guidance

Treasurers’ Training Day 5th October 2018

_______________________________________

The Treasurers’ Cashbook

Nic Laycock

A Familiar Story?

“It’s routine – just banking and completing the record sheets – I have a system!”

“We’ve got some Excel spreadsheets – I put them together over the years” (On Office 2003)

“I used Sage in my professional life so that is what I have used – it’s far too big for what we need and costs a subscription, but it is set up”

What we need ……….

Simple system designed for our parish accounts

Will provide easy to generate reports for PCC, Diocese and Charities Commission

Low cost or free

Access to support

The Treasurers’ Cashbook

EXCEL based software originally developed in Gloucester Diocese - most suitable for smaller parishes with income <£100k

Free - Available to download with a WORD manual from the website (http://www.bathandwells.org.uk/supporting-parishes/finances/for-treasurers/)

Free training available

Support - volunteer Cashbook Champions – all parish Treasurers – Luke 14 v 28 Community

Cashbook in Summary

“Single entry” of

receipts and

payments on a single

page

Statutory Year end

R&P Report

CofE Annual Return of Parish Finance

Tailored interim and

final local reporting

“Behind the

Scenes” double

entry processing Parochial

Fees Return

SO/DD

shortcuts

Standard Accounts

codes

Inter-a/c

transfer mgt

Simple bank

reconciliation

Local codes

for analysis

Real time

balances

Budget

facility

Beyond today

How can we support you?

Treasurer’s newsletters

Regular updates to the Finance News section of the diocesan website and online “Handbook”

“Treasurers Learning Network” Luke 14-28 Forum

Cashbook, fees, and Independent Examiners training

Telephone/email support for diocesan Cashbook and general queries

Occasional roadshows on “hot topics”

Treasurers Learning Network

Shared questions and experience – over 60 current members

No one alone

Learning from each other

Developing best practice

Guidelines and frameworks available

Not reinventing the wheel

Easier to hand over to next Treasurer

Get email updates whenever someone posts

How to join

Register to sign up today or email jessica.cook@bathwells.anglican.org

Go to independent Yahoo group http://groups.yahoo.com/group/Luke14-28

Some more resources

• ACAT (Association of Church Accountants and Treasurers) – Annual membership £12.50

– Handbook and courses

– www.acat.uk.com

• PCC Accountability – paper and electronic copy – £12

– Order from https://www.chpublishing.co.uk/books/9780715111123/pcc-accountability

• Charity Commission website – Includes valuable handouts on Trustee accountability, Independent Examination – and

much more

• Stewardship – Independent accountants specialising in church accounts

– Website full of resources - https://www.stewardship.org.uk/resources/resources

Treasurers

• Training

• Online Forum

• Newsletters

Fund for Church Growth grants

Stewardship Grants advice Planned giving reviews

Loans from CCLA or Diocesan Loan Fund

How can the

Diocese help us? Advice on use of Church buildings

Mission initiatives and Mission Action planning

Parish Consultancy

• Building and

developing teams

• Vision and planning

• Vacancy support,

profiles

Advice on benefice and parish reorganisation

Children's and youth advisors and resources

Updates on current issues

• Facebook

• Twitter

• Manna • Connect

• Magazine articles Safeguarding admin, advice and training