July sees the start of the main holiday season. School’s out; the “lazy hazy days of Summer” beckon. For many of us in our churches, that will involve special events, fetes, barbeques, holiday clubs and more.

It’s a great opportunity to meet with and get to know members of the local community who may not be regular church attendees. A time when we can extend the hand of friendship and demonstrate the difference that faith in the risen Jesus can make.

However, on a very practical note, it is critically important that when hosting these various events and welcoming people in significant numbers, we ensure that all aspects of health & safety and safeguarding are taken into consideration.

 As members of our church governing body, that responsibility falls to us.

With several thought-provoking pieces, in addition to charity-related legal updates, we hope that you find this July Newsletter stimulating wherever you are spending these next few weeks.

• What’s new
  • The ACAT annual conference – why attend in person?
  • Could you be the next ACAT board member
  • Data Use and Access Act 2025
  • Food safety in churches
  • Code of Fundraising Practice – changes
  • Enjoying this month’s highlights?
• Points to Ponder
  • Is your church dementia friendly?
  • Being Church in a time of conflict
  • Palliative Care in our Communities – How Committed are We?
  • From Strangers to Neighbours: The Church and the Integration of Refugees
• Helpline Q&A
  • Correction to this article in last month’s newsletter:
  • Paying church money into own bank account
• Also of Interest
  • Church leadership – the importance of continued training and development
• Partners in Ministry
  • easyfundraising
  • ACIE – Conference
• Summer Training Programme
• Charities Engagement Team – Upcoming webinars
• Final Thought

God bless,

Ashley Ellis
ACAT Executive Officer

P.S. You’ll see a few new tags at the top of each article under the title (like #News or #Encouraged Action). These are simply there to help you find what’s most relevant to you: what the topic is, what kind of article it is, and whether it includes any actions you might want to take. We’d welcome your feedback on how helpful (or not!) you find them.

The ACAT annual conference – why attend in person?

#Finance & Fundraising, #News, #Encouraged Action

The annual ACAT Conference and AGM will take place on Saturday, 1 November 2025, at:

The Diocese of Manchester
St John’s House, 155–163 The Rock, Bury, BL9 0ND

Our aim is simple:

• to gather,
• to learn,
• to be encouraged in the ministry of church finance and governance.

Whether you’re a seasoned treasurer, newly appointed trustee, or someone who quietly ensures the books balance each month, this day is for you.

Managing church finances can be complex and, at times, isolating. The conference exists to bring people together, to equip, to share ideas, and to remind one another that we are not alone in this work.

Tickets are just £20, and we encourage you to invite others in your church who might benefit, especially those involved in finance, operations, or governance.

If you’re unable to be with us in person, a livestreamed option will also be available and bookable online. Please note that 2025 ACAT AGM voting will be limited to those attending in person.

Why attend?

This year’s programme will be packed with practical help and spiritual input. You’ll hear from experts, connect with fellow church members, and engage with new ways to support your church through your giving.

It’s a great opportunity to meet others involved in the “Ministry of Administration”, discuss issues, and explore new ways of working. 

Some of our “Partners in Ministry” will also be on hand to discuss how they can support your work and perhaps help reduce some of the stress and pressure that inevitably comes with it.

We’ll be sharing more about the speakers and sessions soon. For now, save the date, tell your friends, and pray for what promises to be a great day.

Who is it for?

If you’re involved in your church in any way with finance, operations, or governance, this is for you. Whether you’re part of a small chapel or a city centre church, you’ll find something here for you.

It’s going to be a great occasion, well worth being there in person if you can. To see some of the feedback from last year, visit the ACAT website.

Thank you to CAF Bank, CCLA and Epworth Investment Management for sponsoring our conference.

Could you be the next ACAT board member

#Charity Governance & Regulation, #News, #Encouraged Action

Could this be the next step in God’s calling for you?

ACAT is inviting up to three new Board members to join us in supporting and equipping churches in finance, governance, and faithful stewardship. As a Board member, you’ll help shape national training, resources, and support that reach hundreds of churches.

We’re looking for people with experience in finance, charity governance, HR, law, or training—but most of all, people who care deeply about the Church’s mission and want to serve wisely behind the scenes. You don’t need to be an expert or have trustee experience—just a desire to serve and grow.

The time commitment is small, ranging from 20 to 36 hours per year, but the impact is lasting.

So ask yourself:
Do I have the skills? Do I have the heart? Might God be prompting me now?

To explore more, click below or email our Chair, Livia Velicu, at livia.cullens@gmail.com.

Data Use and Access Act 2025

#Charity Governance & Regulation, #News, #Encouraged Action

On 19 June, the Information Commissioner’s Office published details of the Data Use and Access Act 2025 (DUAA), which will be phased in over the next twelve months.

The DUAA amends the current Data Protection Law insofar as it relates to the digital information organisations hold in respect of personal data. The object is to promote innovation and economic growth without reducing the rights of individuals relating to the personal data that an organisation may hold.

As churches and charities hold personal information, mainly in digital form, these changes make it easier to communicate events and fundraising initiatives.

Whilst it is easy to overlook regulations governing the personal information we hold, the consequences for breaching data protection law can be serious.

The main changes are summarised as follows:

• Broad consent can be used for scientific research, including commercial purposes.
• “Recognised legitimate interest” allows data use for public security without a balancing test.
• Personal data may be shared with public authorities (e.g., law enforcement) as needed.
• Reuse of personal data for research or archiving may be deemed compatible with original purpose.
• Charities may contact interested individuals unless an objection is raised.
• Data holders only need to conduct “reasonable and proportionate” searches for access requests.
• Extra care is required for services likely to be used by children.
• Complaints processes must be user-friendly and acknowledged within 30 days.

Suggested current actions by Data Holders:

• Ensure your Data Controller understands the upcoming changes.
• Comply with regulations around providing services to children.
• Review and adhere to your data complaints procedure.
• Reassess your use of personal data in marketing.
• Keep communication lines open with the ICO.

Food safety in churches

#Church Life & Community, #News, #Encouraged Action,

All churches will offer some degree of catering, whether that is limited to refreshments after services or extends to regular café operations offering both cold and hot food. Food safety will be a greater concern if your church operates a restaurant, café, or other catering business, or provides charitable support (e.g., for the homeless).

Whatever the level of catering provided, the church governing body has a statutory responsibility to ensure a high standard of food hygiene and, where necessary, registration with the Local Authority Food Standards Regulator.

Registration is unnecessary if the church catering facilities are limited to

• After church teas & coffees
• Snacks & sweets
• Occasional fellowship meals

However, whatever level of catering is offered, you may want to consider the following precautions:

• A Food Safety Policy is in place, ensuring basic food hygiene standards are met
• Local authority food standards registration is in place where required
• Appropriate catering equipment and facilities are in place
• There is a nominated catering supervisor 
• All those involved are fully trained in both food hygiene and allergens.

The Fellowship of Independent Evangelical Churches and Ecclesiastical have both produced some very helpful guidance on the subject, which is well worth reading.

Code of Fundraising Practice – changes

#Finance & Fundraising, #News, #Encouraged Action

First mentioned in the May Newsletter, changes to the Fundraising Code will take effect on 1 November.

The main aspects of the code which will change relate to:

• Documenting fundraising decisions
• Ensuring that any fundraising is carried out within the charity’s powers
• Using clear, current, and accurate information
• Ensuring all differing views on the proposed fundraising strategy are considered
• Seeking professional advice if required
• Not neglecting due diligence in respect of any fundraising partner
• Acting in good faith
• Always recording decision-making

Due Diligence

• Confirm that donations are not tainted by:
  • Restrictions that cannot be complied with
  • Originating from the proceeds of crime
  • Coming from people or organisations subject to UK sanctions
• Consider risks which may follow declining a donation and how to manage a potential situation arising

Fundraising Partners

• Ensure they have the same shared values
• Monitor their performance, ensuring compliance with the Fundraising Code
• Ensure a documented formal agreement with the fundraising partner is in place
• Any required training should include the fundraising partner and the employer
• Agree a clear complaints procedure

Is your church dementia friendly?

#Church Life & Community, #Opinion, #Information Only

An article in the July edition of the Baptist Union Newsletter Faith & Society asks a very pertinent question: “Is your church dementia friendly?”

It is estimated that there are currently approximately 982,000 dementia sufferers in the UK, a number which is projected to rise to 1.4 million by 2040. To set this in context, in 2022, it was estimated that the Church of England had approximately 984,000 regular worshipping members in the country.

Whilst I am sure that we are aware of those among our church membership who are suffering from varying degrees of dementia, does that extend beyond a mere acknowledgement, or do we ensure that our church is truly dementia friendly?

So, what are the characteristics of a dementia friendly church?

At a very simplistic level, a dementia friendly church is one that not only recognises those members suffering in this way and their carers, but also goes further in providing practical support through a range of appropriate activities and services.

Some important considerations are as follows:

• Recognising that church members with dementia and their carers are important
• Encouraging those with dementia who can, to participate in worship
• Ensuring an accessible building environment which recognises disability
• Providing events which stimulate creativity
• Engaging with local dementia support networks

The simple truth is that God loves all those in our church fellowships, irrespective of their health. 

Those of us who manage scarce resources have a responsibility to ensure that our churches do not unwittingly discriminate against those with failing health, but rather encourage those members to feel fully part of our fellowships.

Whilst the links below offer some very helpful practical advice, shared experience from our members in providing dementia friendly churches would be very welcome.

Being Church in a time of conflict

#Faith & Theology in Action, #Opinion, #Informational Only

It could be argued that at no time since the Second World War have global conflicts threatened world stability to the extent that they currently do.

In advance of the Church of England’s General Synod meeting in York last week, The Rt Rev Hugh Nelson, Bishop of St Germans and Bishop to the Armed Forces, referring to the issue was quoted as stating that “As a Church, we want to take seriously those challenges – to do everything we can to pray for and work for peace, because the kingdom of God is a kingdom of justice and peace – and to face the reality and begin conversations around what it might mean to be a Church in a time of conflict.”

On 11 July, General Synod was briefed by Brigadier Jaish Mahan, Deputy Commander of the 1st (United Kingdom) Division. The Brigadier, a Christian, told Synod that “The military, like the Church, is part of the fabric of our nation, fundamental pillars that hold together our house, our society“, and had two challenges for Synod.

1. To pray for and support those men and women and their families who put themselves in harm’s way to protect our nation.
2. To take seriously the risk of “expanded conflict” and the need for the Church to be prepared for the “complexity of challenges”, which would necessarily follow.

Global conflicts affect churches both directly and indirectly, through rising energy costs and the need to respond to the needs of those fleeing war zones.

But the question arises: how should we respond as administrators and facilitators to the global situation, to what extent and how should we be preparing ourselves and our church members for the complex issues which might result if conflicts break out closer to home?

The churches’ specific role in times of war has been to support the nation spiritually, but how would we respond if the UK were to commit armed forces personnel to say the Ukraine conflict?

Every week in our prayers, we pray for peace, a peace which never seems to materialise. 

Yet what more can we do?

Palliative Care in our Communities – How Committed are We?

#Social Justice & Policy, #Opinion, #Information Only

A Question

Does your church support its local hospice? If so, how? Palliative care is delivered mostly, but not exclusively, through hospices.

The continued debate regarding assisted dying and the subsequent bill, which is proceeding through Parliament, has also highlighted the need for greater palliative care support. The fear is that if the assisted dying bill becomes law, the importance of palliative care will diminish.

At this point, it is essential to distinguish between palliative and end-of-life care. Palliative care encompasses end-of-life care, but it is much broader and can extend for a longer period. For some, palliative care lasts for years. End-of-life care offers treatment and support for people who are near the end of their life.

The modern hospice movement, founded by Dame Cicely Saunders, receives only about £0.5 billion of the £1.6 billion needed to cover its annual costs from the government. The remaining £1.1bn is raised by the hospices themselves.

It is perhaps worth noting that, by contrast, palliative and end-of-life care delivered through the NHS is fully state-funded.

Current Concerns

• The hospice sector is under severe financial pressure. It is reported that, for the current financial year, the sector is heading for a deficit of £60 million.
• Staff costs representing approximately 70% of the average hospice expenditure continue to rise, with significant additional income necessary to retain and attract the skilled workforce necessary.
• The demand for hospice care is increasing, driven by an ageing population, many of whom suffer from complex long-term health conditions requiring specialist management.
• Hospice care services are required to be delivered in various additional locations, including private homes, care homes, and virtually, utilising contemporary technology.
• Similar pressures are also being experienced by children’s hospices, where the cost of retaining and recruiting skilled staff is even greater as demand increases.

Care for the sick and terminally ill is a fundamental part of the Church’s ministry.

No one reading the gospel narratives could escape the importance of healing in Jesus’ ministry. Healing is also a theme in the Pauline Epistles. 

The pastoral support opportunities presented by palliative and end of life medicine are substantial.

• Supporting staff dealing with the daily suffering of others.
• Maintaining the emotional and spiritual health of patients and staff
• Enabling people to find acceptance of what is happening.
• To help people face and come to terms with death without sadness or bitterness
• To understand that healing comes in different forms.

Practical Responses are to be encouraged within our churches.

As trustees, we have a vital part to play in determining the ministry priorities of our churches. In this respect, supporting the resourcing of your nearest local hospice should be considered in any ministry plan. Resourcing can come in several forms.

• Providing periodic financial support, however modest.
• Encouraging church members to consider the various volunteer roles open at hospices.
• Ensuring that lay and ordained ministers are part of the hospice team where appropriate.
• Prayerful support for the hospice, its staff and those they care for.

From Strangers to Neighbours: The Church and the Integration of Refugees

#Social Justice & Policy, #Opinion, #Encouraged Action

The issues surrounding refugees and asylum seekers are never far from the media headlines. Whilst net migration in the UK has fallen from its high point in 2023 to 431,000 in 2024, it is still higher than pre-pandemic levels.

The number of people attempting to enter the country by crossing the Channel in small, overcrowded inflatable boats shows no sign of decreasing.

Churches have increasingly been at the forefront in providing hospitality support and safe places for refugees, particularly since the Ukrainian conflict erupted.

Theos, a Christian think tank that researches the relationship between religion, politics, and society in the contemporary world, has produced a report entitled From Strangers to Neighbours.

This report explores the role of UK churches in supporting the integration of refugees and asylum seekers. It also seeks to highlight how churches complement the work of voluntary and statutory organisations. 

The central argument of the report is that the political focus appears to be on reducing net migration rather than enabling those who have arrived in the UK to settle and flourish.

Whilst not minimising the often challenging cultural and social implications that come with integration, the Theos report suggests that churches can have a significant impact in enabling refugees and asylum seekers to contribute positively to the communities they become part of.

Three areas where this impact can be felt are outlined.

• Churches should involve themselves at all levels with local councils and agencies responsible for refugees and asylum seekers.
• Assisting in the identification of suitable accommodation, helping to move refugees and asylum seekers out of hotels, an arrangement which often fuels community resentment.
• Encouraging the right of refugees and asylum seekers to volunteer. Provided the appropriate safeguards are in place, their involvement in voluntary organisations can promote respect and dignity.

All of this raises the question of how we, in our churches, welcome those seeking refuge in our communities and in what ways we encourage them to feel part of our fellowship. A diverse and welcoming church is more likely to thrive and provide the necessary resources to further develop its ministries.

International Refugee Week, 16th – 22nd June, was marked by a memorial service in Canterbury Cathedral for those who had died crossing the Channel in unsafe inflatable boats since 1999.

Perhaps a lasting memorial would be for churches to allocate greater resources to welcoming and supporting the stranger, and in doing so, encourage positive participation in our communities. 

However, achieving this is no easy task.

Correction to this article in last month’s newsletter:

Accounts prepared on a Receipts and Payments basis, but income threshold is exceeded [i.e. income threshold exceeds £250k]

We previously gave two possibilities to explore in order to avoid going over the threshold. We should have said that there is only one possibility. The Charity Commission has no power to grant a dispensation when a charity/church exceeds the £250k threshold from preparing Accruals Accounts and from the necessity to have a suitably qualified Independent Examiner.

A church may be able to remain under the threshold by considering the definition of ‘income’. The Charity Commission ‘Annual Return 2025’ has this simple definition for accounts prepared on a receipts and payments basis:

Gross income is the:

• total receipts ­recorded in the statement of accounts
• minus any endowment received in the year, as this is unavailable for spending
• add any amount transferred from endowment funds into income funds during the year, as these are now available for spending
• minus loans received during the year ­
• minus proceeds from sale of fixed assets and investments

If you are able to hold some of your income, e.g. legacies or grants, over to the following year by treating this as endowment income, will this course of action allow you to remain under the relevant threshold?

Paying church money into own bank account

Q: The issue is a common one, I believe, concerning difficulty of banking cash donations, due to bank closures, and my local post office only taking notes or full denominational money bags. Trustees are trying to be helpful by saying it would be acceptable for me to keep the donated cash and then pay the same amount into the church bank account by bank transfer from my own account. This would be after someone checks the collection with me, and it is documented properly. Could you please let me know where I stand in terms of whether I can accept their helpful suggestion despite the fact that it is contrary to general ACAT advice.

A: With closures of local bank branches, we see this enquiry every now and again.

It seems so easy to follow the suggestion made by the trustees at the above organisation. At ACAT, we are clear that it is unacceptable to pay church money into your own personal bank account and then make a transfer to the church bank account. Personal finances and church finances must never be mixed – this may lead to problems. In essence, There are two major concerns: 1) Avoiding temptation in handling money, and 2) Avoiding accusations of malpractice.

Incidentally, if you are reclaiming GASDS [Gift Aid Small Donations Scheme], then the monies must be paid into the charity’s bank account – please see HMRC leaflet Chapter 8 and look at the paragraph headed Record Keeping under 8.4. Administration. Two relevant sentences say:

• “your charity or CASC banked any cash donations in a UK branch of a bank or other relevant institution, for example, a building society”
• “cash was banked in an account held in the name of or on behalf of the charity or CASC”

Each church has to decide how to proceed, but here are a few suggestions.

• Can you reduce the amount of cash received by
  • asking folk to give to the church bank account directly using a standing order or bank transfers.
  • using the Parish Giving Scheme (Anglican churches only).
  • obtaining a credit card terminal or similar.
• Can you find alternative ways to pay in the money received
  • Use the Post Office – they will usually only accept full bags of coins, but ask and see what their policy is. If you have to hold back some coins, do you have somewhere secure to hold them until a future pay-in (and keeping a record in a Petty Cash account).
  • Is there a banking hub nearby – what is their policy on loose coins?
  • Can a colleague make the journey to the bank if you aren’t able to get to the nearby town or city yourself?

If you are using a safe to retain money pending banking, then the money must be counted before it is placed there. Otherwise, you are in breach of an insurance policy condition and may find that the money is not covered for theft in the event of the safe being broken into. Obviously, you should read your own insurance policy about this and other matters.

We also recommend that you study the Charity Commission document, CC8 Internal financial controls for charities: protect your charity from fraud and loss. You’ll find it here: https://www.gov.uk/government/publications/internal-financial-controls-for-charities-cc8

Also on this webpage is a Checklist: Internal financial controls for charities – please scroll down to find it. It’s like a Word document. You don’t have to answer ‘Yes’ to everything, but that’s the ideal! Now I recognise that the Charity Commission leaflet may not specifically say you shouldn’t bank to your own personal account and transfer funds across, but that would be my understanding of the situation. As mentioned, you shouldn’t be ‘mixing up’ personal and charity money; they should be kept quite separate.

Church leadership – the importance of continued training and development

#Charity Governance & Regulation, #Opinion, #Action Encouraged

As administrators, accountants, treasurers, and trustees, bringing the skills and life experiences gained through our careers and wider work into our churches, it is very easy to overlook the importance of ongoing personal development.

We may mistakenly see our church responsibilities as needing less skill and expertise than in our previous or ongoing paid work. The fact that church leadership demands high standards of integrity, accountability, and competence can be easily overlooked.

Continued leadership development fosters responsibility and accountability and helps church leaders understand the impact of their decisions on their congregation and the people around them.

Why is continued training vital?

• Whilst many aspects of a church working environment may be like those experienced in our “normal workplace”, there are fundamental differences. These relate to the spiritual, biblical and ministry purposes for which a church should exist.
• It is important to understand the biblical principles that relate to our responsibilities as church leaders. Applying those principles can be open to discussion. The experience of other church leaders can be invaluable and only found out through further training and development sessions.
• Charity law, which underpins church administration and governance, requires us to act prudently, transparently, accountably, and with integrity. Interpretation of charity law and the related Statement of Recommended Practice (SORP) is constantly changing. As responsible leaders, we are answerable to our church members and to God to ensure statutory compliance. The tax advantages we enjoy as charities should be sufficient incentive on their own.
• The world is constantly changing. New ideas, new ways of working and new technical products, aimed at enabling us to better fulfil our responsibilities. We have a duty to ensure that we keep up to date as far as is possible with alternative methods and systems which could improve our working efficiency.
• Ultimately, the work that we are engaged in as leaders has but one purpose: to support our churches’ ministry to the local community and beyond. We cannot do that completely effectively if we are not committed to ongoing learning and growth in our roles.

Engage with ACAT’s comprehensive training programme

ACAT’s comprehensive training programme aims to facilitate the continued development of those engaged in church administration through accessible courses with supporting materials of the highest quality.

Courses currently scheduled:

• Meet the Funder: easyfundraising. Free unrestricted funding for your church – 25 September
• ACAT Conference 2025 – 1 Novemeber

Courses to be scheduled in the autumn:

• Being a Treasurer – the basics
• Introduction to being a Church Trustee
• Gift Aid: Maximising the benefits and reducing the pitfalls

Keep an eye on the Training & Events section on the ACAT website, as well as the monthly Training Newsletter, which Cath Fox sends out.

easyfundraising

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

• 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

Now the summer term is ending we’re starting to plan our winter training and would love to hear from you. Do you have specific topics you want to cover or entirely new areas you think we should look at? Your input will help us create a programme that’s useful, relevant and tailored to you.

Please share your thoughts with us and help influence the direction of our summer training. In the coming weeks, full course details will be announced on our website and newsletter.

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.

Courses in August and September are available for booking.

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.