Deanery Presentation WELCOME Deanery Presentations November 2013.

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Deanery PresentationDeanery Presentation

WELCOME

Deanery Presentations

November 2013

1. Charity Registration

2. Gift Aid – Small Donations Scheme

3. Accounts: Standard format

4. Ministry Share

CHARITY REGISTRATION

DEADLINE DATE:

31st MARCH 2014

Guidance available from the

Church in Wales website

Click on: 1. ‘Resources’ Tab

Click on: ‘Finance’

’ Click on:‘Charity Registration for

Parishes’

Click on: Guidance for Registration

of Parochial Church Councils

‘Online application for charity registration’

Click on: Online Application for Charity Registration

Deanery PresentationDeanery PresentationClick on:

Enter this Service

All Information entered on an Application

Form, which is not submitted, will only be

kept for 12 weeks.

Print a copy of the completed Application Form for Reference

Click on: An Introduction for PCC

Members – Parish Resources

Click on: Trusteeship Booklet

TIME OUT

Lateral Thinking

Acting on an anonymous phone call, the police raid a house to arrest a suspected murderer. They don't know what he looks like but they know his name is John and that he is inside the house. The police bust in on a carpenter, a lorry driver, a mechanic and a fireman all playing poker. Without hesitation or communication of any kind, they immediately arrest the fireman. How do they know they've got their man?

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Solution

• The fireman is the only man in the room. The rest of the poker players are women.

At night they come without being fetched. By day they are lost without being stolen.

What are they?

GIFT AID: SMALL DONATIONS SCHEME

Gift Aid can be claimed using:

1.Original Gift Aid Scheme

2. Gift Aid Small Donations Scheme (GASDS)

ChR1 replaces R68 Form

Claim ONLINE

Claim Under the ‘Community Buildings’

Element of the Scheme

www.parishresources.org.uk/giftaid/smalldonations

Running a Small Donations Scheme

Who Can Use the Scheme?

• Charities over 2 years old before year of claim

• Made a successful Gift Aid claim in 2 out of 4 previous tax years

• No penalty on a Gift Aid claim in current or previous tax year

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LIMITS

MATCHING RULE

Receive less than £500 in Gift Aided donations in a tax year

Threshold of £5,000 reduced

Church A Gift Aid Income £200 Small Cash Donations £5,300

GASDS can be claimed on

10 times Gift Aid Income

10 x £200 = £2,000 not £5,000

WHAT EVIDENCE/RECORDS IS/ARE REQUIRED?

• Small donations must be banked• Vestry forms detailing cash

collected• Service Register

TIME OUT

• Five pieces of coal, a carrot and a scarf are lying on a hill near a remote house. Nobody put them on the lawn but there is a perfectly logical reason why they should be there. What is it?

• They were used by children who made a snowman. The snow has now melted.

The more there is, the less you see. What is it?

Darkness

www.parishresources.org.uk/giftaid/

Claiming Gift Aid

Click on: Claiming Using the paper ChR1

Click on: Claiming Online

STEP ONE: REGISTRATION

Activation Code received

Log on to HMRC website using

https://online.hmrc.gov.uk

STEP TWO

Require Spreadsheets in Correct Format

• Microsoft Excel – Office 2010

• LibreOffice 3.5 for Windows, Apple Mac OS and Linux

Access:

www.hmrc.gov.uk/charitiesschedules/giftaid.htm

Download LibreOffice for Free

STEP THREE: MAKING THE CLAIM

Claim Using Commercial Software

TIME OUT

• A police officer saw a truck driver clearly going the wrong way down a one-way street, but did not try to stop him. Why not?

• The truck driver was walking

I am not alive, yet I grow

I have no lungs, yet I need air

I have no mouth, yet I can drown

What am I?

STANDARD FORMAT OF

ACCOUNTS

Guidance available from the

Church in Wales website

Click on: 1. ‘Resources’ Tab

Click on: ‘Finance’

Click on: Parish Accounting

a) Reporting and other financial

requirements of the Church in Wales

b) Accounting Thresholds for Church in

Wales Parishes

c) Overview – Standard Form of Accounts for Parishes

Receipts andPaymentsAccounts

Audit/IndependentExamination

GROSS INCOME DEFINITION

Total receipts recorded in the Statement of

Accounts excluding endowments, loans and

proceeds of sale of fixed assets.

GROSS INCOME DEFINITION

Total Incoming Resources as per SOFA,

excluding endowments but including

transfers to income from endowments

Standard Format of Accounts

Introduced from 1st January 2010

Detailed the Categories of Income and Expenditure

Income < £250,000

Detailed Interactive Spreadsheets available

by Following the Links Provided

Click on: Original spreadsheets

GENERAL UNRESTRICTED FUNDS

DESIGNATED FUNDS

RESTRICTED FUNDS

ENDOWMENT FUNDS

BANKING OF CHURCH MONIES

FUND BALANCES

TIME OUT

Lateral Thinking

• A man marries twenty women in his village but isn't charged with polygamy. How come?

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• He's a priest - he's marrying them to other people, not to himself.

What is always coming but never arrives?

Tomorrow

MINISTRY SHARE

NEW FORMULA FOR

THE ALLOCATION OF

MINISTRY SHARE

PROMPT PAYMENT DISCOUNT

increased to 4%

MINISTRY SHARE STATISTICS FORM

Errors in completion

No statistics supplied

Not bilingual

MINISTRY SHARE STATISTICS FORM

Changes to the Form

MINISTRY SHARE

CLOSED CHURCHES

Deanery Presentation WELCOME Deanery Presentations November 2013.

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