In many ways May is a very significant month. For the ancient Celts it heralded the beginning of Summer with bonfires, dancing and celebrations.

In many places 1st May is celebrated with a combination of choral singing followed by traditional Morris dancing.

At six o’clock in the morning of 1st May, the choir school of Magdalen Church, Oxford, celebrates the dawn of the month by singing Te Deum Patrem Collimus, which translates as “We worship you, O God the Father.”

A reminder perhaps that worship is, or certainly should be, a prime motivator, for the work we are engaged in.

So, as always, we hope that this month’s Newsletter stimulates and encourages in equal measure.

1. What’s new
   • Trusteeship – A positive opportunity
   • Regulator updates guidance to help charities open up opportunities for new trustees
   • New fundraising code effective 1st November 2025
   • Church grants scheme launched to kick-start housing plans
   • HMRC spring updates
   • Government consultation on VAT relief for business donations to charities
   • Bangor Cathedral – Archbishop of Wales visitation
2. Points to Ponder
   • The Importance of church outside spaces
   • Ethical Banking – Does it ever concern us?
   • Remunerating our church workers, recognising volunteers
   • Church bells ring out across the country on the 80th anniversary of VE Day
3. Helpline Q&A
   • Church Organisations
   • Two follow-up enquiries following our recent Gift Aid course (next one 7th July)
4. Partners in Ministry
   • CAF Bank – Banking update and improvements
   • The National Churches Survey: giving every church a voice
   • easyfundraising – £1000 to be donated and free webinar
   • ACIE – Conference
5. Summer Training Programme
6. Charities Engagement Team – Upcoming webinars
7. Final Thought

God bless,

Ashley Ellis
ACAT Executive Officer

Trusteeship – A positive opportunity

The Charity Commission for England and Wales, together with a research organisation, Pro Bono Economics, recently completed the most comprehensive survey ever undertaken of charity trustee motivations and skills. 

The results of this research were published at the end of April.

The purpose of the research was to provide a clearer understanding of the ‘trustee experience’ by highlighting the following areas:

• Understanding of the role and responsibilities
• Reflecting the experience and treatment by fellow trustees
• Benefits experienced by being a trustee
• Effectiveness of the governing body 
• Diversity of the governing body
• Training, recruitment and tenure of office.

Whilst the report does not separately identify churches in their capacity as charities, nevertheless, there are some important findings in the report for governing bodies to reflect on.

A separate, detailed article with specific questions for reflection will be posted on the website next month. Members are encouraged to consider this and the important questions raised in it. Questions which could be used as an annual process of objective assessment of how the members of our governing bodies feel about their trustee experience and effectiveness

Regulator updates guidance to help charities open up opportunities for new trustees

The Charity Commission has refreshed its guidance on recruiting trustees (CC30). Whilst this guidance is aimed at the sector generally, most of the suggestions will be of relevance to churches seeking to recruit governing body members. 

Some of the main considerations are as follows: 

• Check and follow the rules in your governing document for recruiting new trustees 
• Write a detailed description of the role and responsibilities
• Always ensure enough trustees for a quorate meeting
• Think about and list the skills, experience and knowledge needed
• Ensure a mix of different backgrounds and perspectives
• Who else outside the church/charity might have a role in the recruitment process
• What are the term limits for the appointment
• Identify barriers which might hinder a would-be applicant
• Think carefully how to access candidates.

If you’re looking to recruit new trustees, or if you’ve recently had new trustees join, we’re running a course in July: Introduction to Being a Church Trustee.
This session offers insight for those considering joining their church’s governing body. It explores the responsibilities of the role, who is eligible, and its biblical context.

New fundraising code effective 1st November 2025

The new Fundraising Code of Practice will come into force on 1 November, following a gradual implementation from 1 May. This follows a thorough review by the Regulator over a two-year period from October 2022.

The new Code of Practice focuses on three aspects summarised as:

Documenting fundraising decisions

• Only acting within your decision-making powers.
• Using available and relevant information and evidence to inform your decisions.
• Considering issues from different points of view.
• Identifying areas of risk and taking steps to manage them.
• Taking professional advice, where needed.
• Acting in good faith.
• Undertaking due diligence.
• Keeping an accurate record and documenting your fundraising decisions

Due diligence and fundraising

• Check the identity, verify the legitimacy and suitability of your donations and donors 
• Check that the donations are not subject to restrictions, prohibitions or sanctions,
• Assess and manage the risks associated with your fundraising activity. 

Monitoring fundraising partners

• Ensure effective processes to monitor fundraising activity carried out on your behalf by fundraising partners

Information webinars have been and are being held; find out more on the Fundraising Regulator’s website.

Church grants scheme launched to kick-start housing plans

On 25 April, the Church of England issued a press release inviting Anglican churches aiming to build on land they own (or part own), affordable homes for their communities to apply for grants from a new £3.2 million fund. 

These grants are essentially for professional advice, which will be needed to assess the feasibility of such projects. Up to £25,000 towards the cost of architects and building consultants will be supported through the Church of England scheme, with some grants contributing to the cost of assisting with the planning process.

This national initiative aims to help parishes and dioceses work towards achieving the goals set out in the 2021 Coming Home report, from the Archbishops’ Commission on Housing, Church and Community, which called on the Church of England to set an example in working to solve the housing crisis.

Some £4.25 million has been set aside over five years to help dioceses and parishes build homes on their land and support their communities in easing the housing crisis.

HMRC spring updates

HMRC has published its Tax Update Spring 2025. This outlines several measures aimed at simplifying and updating the tax system.

The measures in the statement include several employment-related issues, which are probably not relevant to most of our members.

However, the following consultations have been announced and should be noted.

• The VAT treatment of business donated goods to charities – consultation ends 2 July.
• Improving the process of HMRC dispute resolution – consultation ends 7 July
• Reducing Postal communications, organisations can opt to go paperless.

Information on all the Tax Update Spring 2025: Simplification, Administration and Reform (TUSAR) measures can be found on the Tax Update Spring 2025 page on GOV‌‌‌.UK.

Government consultation on VAT relief for business donations to charities

The UK Government has launched a consultation on introducing a new VAT relief for businesses giving away goods to charities for free distribution or use in service delivery. Currently VAT relief only applies to goods donated for resale (e.g. in charity shops) but not to items given away or used directly by charities. This gap can deter businesses from donating unsold or surplus stock.

The proposed VAT relief aims to encourage charitable giving, reduce waste by supporting the circular economy and keep the tax system intact. The government is seeking views on various aspects of the proposal including eligible goods, recipient organisations, individual beneficiaries and administrative requirements for businesses and charities. Key issues to be considered include setting value limits on donated items and which organisations and individuals will qualify under the scheme.

This consultation is a joint HM Treasury and HMRC consultation, and businesses, charities, social enterprises and individuals are invited to respond. The deadline for responses is 21 July 2025.

Bangor Cathedral – Archbishop of Wales visitation

In October 2024 the Archbishop of Wales, The Most Revd Andrew John, responded to concerns and commissioned a visitation of Bangor Cathedral and a review by Thirtyone:eight, an external body that specialises in safeguarding advice in church settings. The underlying purpose of the visitation was to review the quality of life, faith, discipline, behaviour and culture of the Cathedral.

The subsequent report highlighted a great deal of positive progress in several areas of Cathedral life 

• improved attendance at the Cathedral, 
• increased bilingual worship
• enhanced musical life
• vitality and growth

There were, nevertheless, safeguarding and behavioural concerns which could well serve as a warning to all churches to be vigilant.

• A safeguarding approach that did not meet the standards expected across the Church in Wales.
• Management practices that lacked transparency and integrity
• Some appointments made without proper paperwork, 
• Inadequate oversight arrangements 
• Concerns raised about exclusion due to favouritism.
• Weak financial controls, 
• Unclear reporting lines and spending decisions that were insufficiently scrutinised.
• Unacceptable conduct relating to alcohol use and sexual behaviour.
• Hurtful gossip, both in person and online, which caused pain and division.

All these issues have the potential not just to undermine the work and ministry of the Church but to destroy its credibility completely. 

These are threats which all our fellowships face to some degree or another, and as church leaders, we have the responsibility to ensure such issues are taken seriously and, where necessary, swiftly dealt with.

The Importance of church outside spaces

It is generally accepted that we try to make our churches as comfortable inside and as conducive to worship as possible. Flowers, brightly coloured banners and, where possible, modern seating all contribute.

But to what extent do we give any consideration to any outside space within our church site? Most Anglican churches will have a churchyard with graves and a place for the interment of ashes, frequently left to nature’s ravages. Even small forecourt areas in front of our church entrances can be made to look attractive.

The purpose is simple. An attractive church exterior can enhance the spiritual atmosphere and profoundly influence the spiritual experience of its congregation.

Thoughtfully designed gardens with appropriate seating can be places for visitors, residents of the local community and church members to quietly contemplate and reflect on matters of faith.

Seemingly drab forecourts can be brightened up with suitable stone pots into which colourful shrubs and bulbs can be planted.

Even in a very small way, an attractive church exterior is more likely to encourage new members than one plain and lacking in colour.

Church treasurers, please note, this is an area of church life where a modest financial commitment can yield significant dividends.

Ethical banking – Does it ever concern us?

Here’s a question. To what extent do we, as church treasurers and trustees, ever consider the underlying values of the financial institutions where we bank or invest our church funds?

It’s easy to view our relationship with our bank and/or financial investment institution from a very simplistic perspective.

If it continues to provide a satisfactory service, is a safe haven for our church funds and provides a modest return on money deposited, what else is there to concern us?

The Ethical Consumer and JustMoney Movement suggest some issues that we should consider when evaluating this important relationship.

• How will our bank use the funds we place with it?
• Who owns the bank?
• Is it a mutual society owned by and run for the benefit of its members?
• Does it have “ethical” values & credentials, a Fair Tax Mark or actively support the Living Wage Foundation?
• Would it concern us if the organisation used tax havens to reduce its tax liability.
• In what does it invest its profits?

Some of these questions are not necessarily easy to answer and will probably elicit a variety of views and responses from our church members. However, we do have a responsibility to ensure that the financial organisations we use have underlying values which, at a basic level, are not inconsistent with our own. 

Remunerating our church workers, recognising volunteers

In a recent blog on its website, the Fellowship of Independent Evangelical Churches raised a very important issue. What should be the level of remuneration that we should pay those of our church workers who are employees with a contract of employment?

Jesus was very clear that “the labourer is worthy of their wages” (Lk 10:7). St Paul reiterates this principle (1 Tim 5 & 1 Cor 9). The question, however, is whether we ensure that the employed workers in our churches are paid a “living wage” as a minimum?

Currently, for a 40-hour working week, that is £12.60 per hour, £26,208 per year, increasing to £13.85 per hour, £28,808 if working in London.

This perhaps also raises a wider issue. In what ways do we recognise the army of volunteers who fulfil so many duties, and without whom our churches would cease to function?

Do we ever publicly say “thank you”? Pray for them, express our appreciation for the work they do?

Lord God, we thank you for your Church and the people who serve you diligently to bring your kingdom here on earth.

Church bells ring out across the country on the 80th anniversary of VE Day

The past week has seen many poignant memories being shared with the nation of the sacrifices of the many during the six years of World War II.

In our churches, too, there are those who will never forget friends and family who made the ultimate sacrifice.

In our prayers and reflections, I’m sure we all are grateful to God for all who served during those terrible times, and our continuing plea, together with the new Pope Leo XIV, must surely be for war and conflict to cease.

Church Organisations

Q: At our last PCC meeting under AOB somebody, let’s call her A, suggested we ran a pop-up soup lunch at the village hall as a nice community event provided by the church. People thought this was a nice idea and the event took place at the end of March. I refunded A’s expenses from church funds at the beginning of April and she told me she had raised £130 in donations for a local charity that we have occasionally sent our harvest festival donations to. As the £130 hasn’t been passed to me, I asked A if she knew what had happened to it.
I expected her to say it was in the safe; instead she replied that she had sent it to the charity herself. She said it was a church funded community event.
I am surprised she did that. I told her normal practice was to pay the proceeds into the church account and send a donation from us.
The sums are trivial but is that a normal thing to do? We are a Church of England Parish.

A: You are correct – if it was a church event, the gifts should have been banked in the church bank account and a cheque or bank transfer sent off by the church. The transactions would be dealt within a Restricted Fund and would then appear in the Annual Accounts. The writer’s suggestion is that you add this as a note to the year-end accounts to reflect the fact that a gift was sent off from the event – you shouldn’t put a book entry in the accounts.

Of course, the local charity has missed out on Gift Aid Small Donations Scheme [GASDS] – if the funds had been deposited to a church bank account, GASDS could have been reclaimed subject to the £30 limit per gift and your overall allowance of £8,000/£2,000. It is hoped that A didn’t Gift Aid this gift! You can’t (or shouldn’t) Gift Aid gifts that you are passing on for others! https://www.gov.uk/government/publications/charities-detailed-guidance-notes/chapter-3-gift-aid as explained in paragraph Chapter 3.44 Digital giving and social giving accounts.

The writer is not sure what you are expecting me to say. Now that you have mentioned this to A, hopefully she knows the correct procedure next time. Perhaps she was trying to save you work(?). With the benefit of hindsight, perhaps you, or someone else, shouldn’t have assumed that the gifts would be banked. It’s easy to be wise after the event but sometimes you need to explain procedures to folk just in case they don’t know.

Two follow-up enquiries following our recent Gift Aid course (next one 7th July)

Q1: Great GA course this evening, thank you.

I did pose a question that there was not time to answer. It related to GASDS:
Our youth gather on a Sunday evening and pay £1 in subs. This tends to be used to buy pizza, study books etc. I count and bank the money into the church bank account and it is logged as a restricted fund. Can I claim GASDS on it – and pay the GASDS back into the Youth fund?

A1: The key question is whether this is a gift or a payment. From your email – to the writer – it sounds like a payment – £1 being an admission fee. Even if it is a ‘gift’, as soon as you start mentioning a minimum amount, it becomes a payment.

There are two other issues to consider – from a GASDS [Gift Aid Small Donations Scheme] and also an Internal Controls and Accounting Records aspect:

• we notice that you are banking the money and it is going into a church account. I assume NO deductions for expenses so that’s fine.
• we see that the funds are being used to buy pizza, study books, etc. Is there a link between the subs and the purchases? If there is, you come up against ‘gifts with a benefit’ rules – that will be on the Gift Aid chapter 3 webpage https://www.gov.uk/government/publications/charities-detailed-guidance-notes/chapter-3-gift-aid

Being realistic, the amounts would appear to be so small that it’s not worth the hassle in claiming GASDS. It is appreciated that there is a principle involved and ‘every little helps’ but, from the information in your email, the writer would be very reluctant to go down the GASDS route for the reasons given.

Q2: Thank you for answering my other enquiries. There was also my question about our summer camps but the sound cut out for me when this was answered.

As a church we run three summer camps for youth for which there is a set fee for each child to attend. I’m aware that the set fee cannot be Gift Aided but there have been other questions raised around donations for this. There are two funds that have been set up this year where church folk can donate towards these camps. One is a general donation where firstly you are given the option that when you book your child onto the camp you can add an extra donation of any amount to go towards the running of the camp. Then there is a different fund that is for youth that either cannot afford to pay the whole or part of the fee to attend and this can be donated to. It’s clear how much a place on camp costs but any amount can be donated. Even though the donation is restricted to being used on the Summer Camps, can these extra donations have Gift Aid claimed against them?

A2: Our view is that you are on ‘flimsy’ ground with treating the extra donation for the running of the camp as being eligible for Gift Aid. This sounds like a benefit. If someone who is going to the camp – well their parent(s) – wants to help the church out, they should make a gift to the church general fund as a separate transaction.

For the different fund, which we assume is a Restricted Fund, no problem is envisaged on reclaiming Gift Aid on any gifts made to this fund, provided that the giver or a close family member is not benefiting, but that is unlikely!

CAF Bank – Banking update and improvements

CAF Bank will be launching an updated online banking service on Monday 9th June 2025 to improve the banking experience for charities and social enterprises. This update brings a single dashboard where you can access your accounts, transactions and statements in one place, no more logging into separate systems.

Payment processes are streamlined with the ability to make one-off, bulk, and recurring payments via Faster Payments, standing orders, and CHAPS, with authorised Faster Payments processed hourly on working days between 9am and 4pm. Security is bolstered through mandatory dual authorisation for all payments, improved notifications, and enhanced control over user access levels.

To ensure a smooth transition, CAF Bank advises users to:

1. Save the email address noreply@cafbank.org to their contacts by 3 June to prevent important communications from being marked as spam.
2. Ensure all existing payments are dual authorised by 3pm on Friday, 6 June, to avoid rejection during the system upgrade.
3. Download any transaction records or statements beyond the 18 months of transactions and 36 months of statements that will be transferred to the new system.
4. Share this information with other online banking users within their organisation.

Please note that online banking services will be unavailable from 3:30pm on Friday, 6 June, until 9:00am on Monday, 9 June, during the system upgrade.

For more detailed information and updates, visit the full guide here:

National Churches Trust

The National Churches Survey: giving every church a voice

The National Churches Trust is carrying out a survey to help policymakers, the media, and the wider public better understand the challenges churches face and to highlight the vital work that churches, like yours, do. 

This survey has the support of denominations, faith, and heritage groups across the country and we encourage you to take part.

Your response will provide essential evidence to build a clearer picture – to tell a stronger, more informed story about your church, and others like it, so that together we can address some of the biggest challenges facing churches and help ensure their future.

Please complete The National Churches Survey and encourage others you know to join in too. The more churches that take part, the more impactful it will be. The survey is live from 6 May – 30 June.

We know how important church buildings are – as community hubs and heritage sites and of course as sacred spaces where people meet, pray and connect with God. The National Churches Survey is a chance to give a voice to the volunteers and staff who care for these places with passion and faith. By taking part, churches can help build a picture of the challenges they face and the massive role their buildings play in the spiritual and everyday lives of people across the UK. We urge all churches to get involved.

easyfundraising

Tesco and our partner easyfundraising have come together again to give a little help to our churches this May – by offering five £1,000 funding pots!

This month, thanks to the Tesco Community Pledge, when your congregation shops online with Tesco via the easyfundraising website or app, your church will not only raise free funds, but is also in the draw to receive £1,000 in funding! Follow these simple steps to take part:

Firstly, make sure your church is registered with easyfundraising using the link below. Then ask everyone connected to your church to sign up in support and encourage them to try it out with a Tesco shop. Each time one of them shops online at Tesco, your church will be entered into the draw to receive a £1,000 funding boost. The more people who shop online with Tesco on your behalf, the more chances your church has of receiving this funding boost!

Get your church involved by registering below.

We are offering a FREE webinar in conjunction with easyfundraising.

Wanting to access a new funding stream for your church? 

easyfundraising is a free to use fundraising platform which your church can use to receive unrestricted funding on an ongoing basis. We want to help your church access this exciting opportunity to grow your churches finances.

What: Meet the Funder: easyfundraising. Free unrestricted funding for your church

When: Thursday 25th September 2025, 11am – 12noon

Where: Online, via Zoom

Registration link: https://us02web.zoom.us/meeting/register/HNiLYOa1Qvue1q7HtodBXQ

easyfundraising is a free to use fundraising platform which your church can use to receive unrestricted funding on an ongoing basis.  easyfundraising is trusted by 100,000+ churches, community groups, charities and voluntary organisations already and over £60m has been raised to date. This is an easy and effective way to boost your funds so do come along to find out more.

easyfundraising’s Church Fundraising Manager Becky Coleman will:

• Explain and demonstrate how it works
• Show you how to get started
• Show you how to make the most of it
• Answer all your questions

To find out more about easyfundraising and set up a free your easyfundraising page for your church ahead of the session, visit https://www.easyfundraising.org.uk/acat or contact becky@easyfundraising.org.uk

ACIE – Conference

ACIE Scotland and N. Ireland Conference

Thursday 9th October at The Barracks, Stirling, Early Bookings are Open.

Speakers include

• Charles Willis, OSCR on the changes in Charity Law in Scotland.
• Rossa Keown, Charity Commission for Northern Ireland
• Mark Heaton, FCIE, KMM, on the new SORP
• Eline Lofgren, Evelyn, on Investment
• Brodies LLP on Mergers
• More speakers tbc.

ACIE UK-Wide Online Conference

Thursday 13th November Early Bookings are Open

speakers include.

• Amie Woods, Charity Commission
• Rhona Delaney, Brodies, Mergers
• Carolyn Gee, Evelyn, Reserves
• James Stebbings& David Hawes, Institute of Legacy Management, Legacies.
• Charles Mesquita, Quilter Cheviot, Investment Management

• Computer Security for Churches – Protecting Your Digital Ministry
  • Date: Thursday 5 June
  • Time: 7 PM – 8 PM
• Being a Treasurer: The Basics (3-session course)
  • Date: Tue 10, 17, 24 June
  • Time: 10 AM – 12 Noon
• Keeping Simple Church Accounts
  • Date: Saturday 14 June
  • Time: 10 AM – 1 PM
• Risk and Health and Safety Management (3-session course)
  • Date: Saturday 28 June, 5, 12, July
  • Time: 10 AM – 12 Noon
• The Church Treasurer: Insights into the role and responsibilities
  • Date: Tuesday 1 July
  • Time: 7 PM – 8 PM
• Gift Aid: Maximising the benefits and reducing the pitfalls
  • Date: Monday 7 July
  • Time: 7 PM – 9.30 PM
• Introduction to being a Church Trustee: Some things to think about
  • Date: Tuesday 15 July
  • Time: 7 PM – 8 PM
• Meet the Funder: easyfundraising. Free unrestricted funding for your church (Free)
  • Date: Thursday 25 September
  • Time: 11 AM – 12 Noon
• ACAT Conference 2025
  • Date: Saturday 1 November
  • Time: 10 AM – 4.30 PM

The Charity Commission for England and Wales registers and regulates charities to ensure that the public can support charities with confidence. Through regular events, the Charities Engagement Team supports trustees and charity leaders to manage their charities effectively.

Trustee Duties
Tuesday, 3 June 12pm – 1pm

Safeguarding in a Faith Charity Context – Charity Commission Expectations
Tuesday, 10 June 9am – 12:30pm
In-person – waiting list only

Charity Commission’s expectations and the role of mediation
Thursday, 26 June 12pm – 1pm

Did you know?

You can not only manage your own newsletter subscription, but also update your details directly from your profile page. Just click your name in the top right corner after logging in to the website.

Charity no. 1072733 Registered address: Association of Church Accountants and Treasurers, C/O KM Accountants, 1st Floor, Block C, The Wharf, Manchester Road, Burnley, BB11 1JG.