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In a Press Release dated 28th March, the Joint SORP making body launched a consultation process inviting comments on a revised draft of the Statement of Recommended Practice.
The revised draft reflects changes introduced by the Financial Reporting Council to FRS 102 in respect of how charities will need to recognise certain types of income and leases in their accounts.
The proposed improvements aim to better inform beneficiaries, donors, and the general public of how charity resources are used.
The consultation will run for twelve weeks from 28 March until Friday 20 June. The SORP making body wishes to hear the views of charities, trustees, independent examiners, beneficiaries, donors and funders.
A free webinar is being provided by Civil Society on 17 April at 2pm, so if you would like to find out more, why not book your place?
Charity Finance Group (CFG) will also be offering free webinars throughout May. These are only for CFG members
Very few of us involved with charities and churches governed by charity law appreciate the extensive work carried out by the Charity Commission.
The casework and registrations data for the last quarter of 2024 provides an effective “snapshot” of the Commission’s work and its five central objectives.
A summary of the data is as follows:
| Category | April to June 2024 | July to Sept 2024 | Oct to Dec 2024 | Year to date |
| Registration applications | 2,449 | 2,366 | 2,434 | 7,249 |
| Charities registered | 1,223 | 1,359 | 1,257 | 3,839 |
| Removals from register | 996 | 1,142 | 1,010 | 3,148 |
| Charities on the register | 170,394 | 170,503 | 170,755 | – |
| Trustees | 924,124 | 923,586 | 924,238 | – |
There were 170,755 charities on the register at the end of December 2024 with a total annual income of £99.6 billion.
Correction: Several folk have commented about this article in our last newsletter – we’re very grateful to everyone who has been in touch. Here is the feedback from one person:
“Could you clarify whether this applies ONLY to donations received after the death of the donor, perhaps because an automated payment is processed before the bank account is frozen (which is how I read the linked Charity Tax Group briefing) or whether you are saying that we should not initiate a claim for repayment of gift aid on a donation made by the donor before their death if that donor dies after the payment is received but before we would submit a claim. We normally claim quarterly so have occasionally claimed gift aid on donations received before the donor’s death within a claim processed after the date of death.”
We are pleased to clarify what we said with this revised paragraph – the words in bold italics show the changes.:
“As churches, we occasionally experience the passing of members of our congregations. Some of these members may have been regular givers and signed a Gift Aid declaration. A recent update from the Charity Tax Group clarifies what should happen regarding Gift Aid when a donor passes away.
To put it simply, once a person dies, their Gift Aid declaration ceases to be valid, and no further Gift Aid should be claimed. HMRC understands that charities may not always be immediately aware of a donor’s passing. However, it has been confirmed that any Gift Aid claimed on any gift received after a donor’s date of death must be repaid once the charity is made aware of their passing.
As church treasurers or Gift Aid secretaries, we should ensure that we promptly update our records when a donor passes away. This will help prevent the need to repay any Gift Aid claimed in error.”
While the increase in the minimum wage and certain welfare benefits may offer some relief to low-paid workers, serious concerns remain. Stewart McCulloch, Chief Executive of Christians Against Poverty (CAP), has warned that measures in the Government’s Spring Statement are likely to drive even more vulnerable individuals into deeper poverty and debt.
“We welcome efforts to help people back into work and the planned increase to the basic rate of Universal Credit” he said. “but we are deeply concerned about the Government’s decision to freeze the Universal Credit (UC) health element for existing claimants and reduce it to £50 per week and then freeze it for new claimants until 2030.”
This sentiment echoes through many faith-based and charitable organisations, who see first-hand the impact of policy decisions on struggling households.
As trustees and members of church leadership teams, we may already be acutely aware of the increasing financial hardship facing some within our own communities. The question is, how concerned are we prepared to be?
An interim report has been produced by the independent body reviewing the education curriculum and assessment system.
Submissions, which form an integral part of the report, have argued for an improvement in the range of curriculum subjects offered. This is seen as necessary to respond to the social and technological changes that have and continue to take place.
Religious education, whilst not currently in the National Curriculum, must be provided by schools. This results in a great disparity in the way the subject is delivered, or not.
If Religious Education were in the National Curriculum, it would ensure that the subject was taken as seriously as all other core educational subjects. Additionally, RE would become subject to national standards, which it is not currently.
The lack of any form of religious or ethical education in our schools should surely be a matter of concern.
We have an opportunity, through church members involved in education, to give voice to these concerns and argue strongly for the inclusion of Religious Education in the National Curriculum.
