In looking for something appropriate with which to introduce this September Newsletter, I came across a quotation attributed to Dietrich Bonhoeffer: “Action springs not from thought, but from a readiness for responsibility.” The final phrase, “readiness for responsibility”, particularly struck a chord.

Very few of us who have taken on the responsibilities of treasurer, often alongside membership of the church’s governing body, feel completely prepared for all that is involved.

ACAT was founded to ensure, as far as possible, that those taking on the role of church treasurer are as prepared and supported as they can be. The monthly Newsletter, combined with the weekly website postings, continues to provide members with the information, advice, and encouragement they need.

We hope that this edition lives up to those expectations.

In this month’s newsletter:

• What’s new
  • Church of England Solicitors in Data Breach
  • Gift Aid on subscription contracts & the Digital Markets, Competition and Consumers Act
  • ICO Consultations – Have Your Say
  • Places of worship and new terrorism Act (Martyn’s Law)
  • Reflections on the consultation for the Charities SORP 2026
  • Internships – Church work experience
  • Enjoying this month’s highlights?
• Points to Ponder
  • The importance of legacy giving
  • Churches – A significant part of an expanding charity sector.
  • Living alongside bats in churches
  • Child Poverty – To what extent are we aware of it in our churches and communities?
• Helpline Q&A
  • Connected persons
  • Mileage claims from the minister
  • Paying expenses in advance of purchase
• Partners in Ministry
  • Partners in Ministry – who are they?
  • JustMoney Movement
  • Ecclesiastical
  • Charities Aid Foundation
  • ACIE UK-Wide Online Conference
  • easyfundraising
• New Autumn Training Programme
• Charities Engagement Team – Upcoming webinars
• Final Thought

God bless,

Ashley Ellis
ACAT Executive Officer

Church of England Solicitors in Data Breach

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

A lesson to all churches…on data security. Kennedys Law LLP, the law firm responsible for administering the Church of England’s Redress Scheme, has been subject to a data breach.

The solicitors involved have accepted full responsibility, apologised and informed the Information Commissioner’s office of the breach.

The unintended breach involved the disclosure, in error, of the email addresses of those who had registered under the Redress Scheme. The penalties for data breaches can be severe, both financially and reputationally. It is also important to recognise the additional stress and emotional impact it can cause to those who have had their data leaked. This is particularly true in this case, where the disclosure of information itself could have been difficult.

Most, if not all, churches are in possession of personal information relating to members, donors and those directly or indirectly associated. It is imperative that such information is held securely and not disclosed to third parties in circumstances which breach data protection legislation.

This unfortunate incident raises several important questions for church treasurers and trustees:

• How secure is the personal data that you hold?
• When was the last time your church’s data security was reviewed?
• Is there a formal data protection policy in place? (There should be!)
• Who is your Data Protection Officer, and are they fully aware of their responsibilities? (Again, they should be!)

Gift Aid on subscription contracts & the Digital Markets, Competition and Consumers Act

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

It has been reported that the government will legislate to amend the rules concerning Gift Aid, due to the implications of the Digital Markets, Competition and Consumers Act (DMCCA) 2024.

The issue for charities and churches relates to what is known as the “cooling-off period”, usually 14 days, when a payment for a product or service can be cancelled.

Under the provisions of the DMCCA, a donation or subscription which can be cancelled or is refundable does not qualify for Gift Aid. If a person is able to cancel their membership subscription and have it refunded under the new provisions, all such payments would ordinarily be excluded from Gift Aid, potentially resulting in a considerable loss of income to the charity.

The issue for churches may relate to whether any church schemes could be regarded as subscription contracts under the DMCCA.

The government has confirmed (House of Commons, 7 July 2025) that it will legislate to amend existing Gift Aid rules before the DMCCA comes into force, so that charities can continue to claim Gift Aid on membership subscriptions while complying with the new consumer protections.

We await the government’s proposed amendment with interest.

ICO Consultations – Have Your Say

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

Churches and charities handle personal data every day — from Gift Aid forms, rotas, and membership lists to WhatsApp groups, websites, and payroll. The Information Commissioner’s Office (ICO) is the UK regulator responsible for data protection, and its consultations shape the rules and guidance that organisations like ours must follow.

Members are welcome to review and respond directly to any consultation that is relevant to their work.

The ACAT Board will also consider whether a collective response on behalf of members is appropriate.

Places of worship and new terrorism Act (Martyn’s Law)

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

The Terrorism (Protection of Premises) Act 2025, in honour of Martyn Hett, who was killed in the 2017 Manchester Arena terrorist attack, passed on 3 April 2025, has a 24-month implementation period. 

During this period, the Home Office will publish the statutory guidance for organisations and premises. 

An overview of the law can be found on the Protect UK website.

Martyn’s Law applies to many churches and places of worship, particularly the larger ones. There are exemptions for smaller venues and venues with specific uses. Churches with a public capacity above the threshold will be required to implement proportionate security measures. 

These measures will include:

• Evacuation procedures, 
• Procedures for bringing people into a place of safety, 
• Lockdown, 
• Communication.

Specific requirements will depend on the premises’ capacity and nature, with enhanced responsibilities for high-capacity venues, which will involve larger churches and more contemporary places of worship.

Martyn’s Law and churches

• Two-tier capacity-based requirements:
  • Standard tier capacity 200 – 799 
  • An enhanced tier, 800+
• Proportionate security measures: Churches and worship venues will be required to implement proportionate security measures. These include having plans for: 

• Evacuation: How to get people out of the building safely. 
• Invacuation: How to bring people into a safe area within the premises or move them to a safe zone. 
• Lockdown: How to secure the premises against an attacker. 
• Communication: How to alert people on the premises and move them away from danger. 
• Exemptions:
  • Venues with a capacity of less than 200 people are generally exempt from the mandatory requirements under the standard and enhanced tiers, although optional guidance and training will be available during the implementation period.

Required actions:

• Determine your venue’s capacity and its tier status.
• Develop security procedures: for evacuation, invacuation, lockdown, and communication. 
• Seek guidance: Review the statutory guidance to be published during the implementation period to understand the specific obligations in detail. 

Along with a few links below with more information, there is also a link to a video from The Church Office, which some may find more accessible.

Reflections on the consultation for the Charities SORP 2026 

#Charity Governance & Regulation, #News, #Information Only

The Charities SORP-making body (SMB) is currently analysing the responses from nearly 150 individuals and organisations who participated in the recent consultation phase. Publication of the new SORP is planned for this October, but a brief update of current reflections on some of the key issues is offered.

Charities, including churches, are reminded that there are likely to be some critical changes to the UK accounting standard known as ‘FRS 102’, which will apply to charities producing SORP accounts. 

These changes are likely to be in the areas of:

• Income recognition
• Reporting of lease arrangements
• Raising the Tier 1 reporting threshold above £500,000
• More transparent reporting requirements within the Trustees’ Annual Report
• Recognition of social investments 

Mark Heaton, ACAT Trustee and former Joint Chair of the Charities SORP Committee (2014 – 2022), will speak on these changes at the forthcoming ACAT Conference on 1 November and more details will be published in the newsletter when they become available.

Internships – Church work experience

#Charity Governance & Regulation, #News, #Information Only

As part of their Plan for Change, the Government is seeking to consult on unpaid internships and internships paid below the National Minimum Wage (NMW), as well as on other roles which may be unpaid or paid below NMW.

The aim is to ban unpaid internships unless they are part of an educational or training programme. Views are invited from individuals with internship experiences, including those in charities. The deadline for submissions is 9 October, with findings expected to be published in the early part of 2026.

The importance of this consultation for some churches lies in the periodic recruitment of younger volunteers to gain experience of church work. Such recruitment could fall within the definition of internships, employment, or ‘other roles’, particularly if unpaid or below the National Minimum Wage.

The importance of legacy giving

#Finance & Fundraising, #Opinion, #Encouraged Action

In 2024, legacy giving to charities in England and Wales reached approximately £4.5 billion. It is perhaps an understatement that legacy donations are of significant importance to our churches.

Legacies assist the funding of outreach and similar projects, together with essential building works and church extensions. However, we are often reluctant to emphasise the importance of legacy giving in our teaching and through periodic stewardship campaigns to our church members.

This may be simply because legacies are a reminder of our mortality, a subject we prefer not to dwell on. We believe our approach to the subject could be improved, resulting in more of our members being prepared to consider a legacy gift to the church in their will.

Promoting legacy giving can and should emphasise the following tangible benefits:

• Can be a celebration of years of faithful service on the part of the donor.
• Demonstrates the generosity and values of the donor.
• Demonstrates faith in action.
• Enables the church to fund a project which otherwise would not be implemented.
• Can improve and enhance the community, making it a better, more effective place of witness.

One danger with legacy giving is that churches may rely on these gifts to cover ongoing deficits caused by a failure to balance the books. Legacies should never be a substitute for encouraging regular planned giving.

As church treasurers and trustees, how frequently do we raise the subject of legacy giving with our members, and how do we present its importance?

Churches – A significant part of an expanding charity sector.

#Charity Governance & Regulation, #News, #Information Only

Churches form a significant part of the charity sector. There are currently over 170,000 charities registered with the Charity Commission. Additions to the register in 2024/25 totalled 9,840, an increase of 9% on the previous period.

In the last financial year, only 53% of applications were accepted, an indication of the close scrutiny the Commission applies to each.

The Commission continues to provide a wealth of guidance material to assist treasurers and trustees. This guidance is updated periodically as required, in line with changes to charity law and practice.

The increasing use of artificial intelligence tools is a challenge which we face, and the Commission is actively engaged in identifying how they can be used beneficially.

So, to what extent do we as church treasurers and trustees access the Commission’s advice and guidance?

The Charity Commission’s regularly published inquiry and casework reports are a salutary reminder to all charities, churches included, of what happens when duties are neglected.

Living alongside bats in churches

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

For some of our older churches, bats can be a problem, and it’s very easy to regard them as a nuisance and a pest. However, bats play an important role. 

Some tropical plants depend partly or wholly on certain bat species to pollinate their flowers or spread their seeds, while all British bat species assist in the control of insects by feeding on them.

Bats can also be indicators of changes in aspects of biodiversity. They may suffer when there are declines in insect populations or when habitats are destroyed or poorly managed (for example, some bats only live in large or old woodlands).

Bats are protected by law and cannot usually be removed or rehoused. Where places of worship are inhabited by bats, there is usually a significant cleaning responsibility, which can have cost implications.

The Bat Conservation Trust, Natural England, the Church of England and Churches Conservation Trust, together with Historic England, have combined to provide places of worship with modest grants to help maintain a Bat roost where it is causing a problem.

If your church has the delight of being inhabited by bats, but you need a little help to manage them, advice is available from several sources.

Child Poverty – To what extent are we aware of it in our churches and communities?

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

Recently, 38 senior faith leaders from the UK’s five major faith traditions wrote to the Prime Minister and Chancellor, urging the government to do more to address the growing challenge of child poverty. While welcoming positive steps such as the expansion of early years provision, breakfast clubs, and the Holiday Activities and Food programme, the leaders are calling for further action, in particular, the removal of the two-child benefit cap.

Child poverty is not always visible. Even within our congregations and communities, families may be struggling quietly with the consequences of financial hardship. The question for us is: how aware are we of these needs, and how might our churches respond in practical ways?

What resources do we provide that practically support the families and children in our church communities who may be suffering the consequences of financial hardship?

Supporting our local foodbank is a good start.

Connected persons

Q: I will be acting as a trustee for a church. One of the paid people is my brother-in-law; so the brother of my husband. My reading of section 188 of the Charities Act is that my brother-in-law is not therefore connected to me – though my brother’s wife would be. The conflict of loyalty will be managed and I won’t participate in certain decisions but they need my finance skills!

A: Thank you for your enquiry – this is interesting! So I decided to run this past my wife, having looked at our own church constitution.

Anyway, my wife points out that relationships work both ways. When looking at this from your perspective, your husband’s brother is not a ‘connected person’. However, when your husband’s brother is checking on who his ‘connected persons’ are, then you are one of them being the spouse of a sibling!

Perhaps on reflection, it might have been better if our lawmakers had used the terms ‘brother-in-law’ and ‘sister-in-law’ in their definitions. I guess that this is an area where it is very difficult to define – there is a question of ‘immediate family’ and ‘extended family’ and we could look at this ‘until the cows come home’.

As you say, you will need to manage any conflicts of loyalty and not participate in certain decisions to maintain neutrality.

Thanks for this unusual enquiry (to me anyway). It’s good to think and reflect.

Mileage claims from the minister

Q: Our minister had to rent a car because his wife had to take the joint car to visit family. The church agreed to pay the car rental. In looking at the minister’s monthly expenses, there is a claim for the rent of the car and also a mileage claim. With a car rental, I am surprised that there is no claim for the topping-up of fuel as this is ‘part and parcel’ when returning a car rental.

A: The minister has made an error by including mileage whilst using the rented car. The 45p per mile HMRC allowance only applies to cars owned by the individual and which are registered with the DVLA. With a hire car, the writer would expect to see a fuel receipt for filling up the car on its return (there may be other top-ups to claim for as well).

In this case, the mileage had to be adjusted and a receipt for the fuel top-up was submitted.

Paying expenses in advance of purchase

Q: My practice has always been to reimburse employee expenses retrospectively. Is it acceptable to HMRC to make a cash advance for a particular (significant) expense, and await the actual invoice when it becomes available (in about a month’s time)?

A: The writer notices that the advance payment is to an employee – a different response might be given if this advance payment is made to a volunteer. The problem is that you are effectively making an interest free loan, which is taxable and NICable https://www.gov.uk/expenses-and-benefits-loans-provided-to-employees. You don’t say how much but the interest on a loan for less than a month isn’t going to be very much anyway. However, it’s the principle that matters.

On the other hand, this isn’t a ‘round sum allowance’ which is taxable and NICable as the payments should be dealt with as additional to the salary or stipend.

As the writer is penning this, he is aware of being hypocritical if he is not careful! Recently his minister wanted a new computer. The writer said that the church charge card would be used to pay for it – £1,700 or so. Unfortunately, the limit on the card is £1,000 so the church couldn’t pay direct. The writer was given a quotation for the amount and paid it to the minister. So yes, the writer paid upfront and effectively gave an interest free loan but the interest would be minimal. With the benefit of hindsight, the writer should have seen the paid invoice rather than taking the minister’s word for it that he had purchased a new laptop – although he did show his new equipment to the writer.

Coming back to the enquiry, is there any way that you could pay the amount direct to the supplier? The writer always suggests this, especially if the expense is for training. If HMRC ‘come calling’, it gives a better authorisation process if the church has made the payment direct to the provider rather than the employee paying and subsequently claiming the expense.

The writer is aware that he hasn’t answered your enquiry. In theory, you are giving an interest free loan. In practice, it may be the only course of action but the writer would see if the church is able to pay direct, which is always ‘best practice’.

Partners in Ministry – who are they?

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

Since its inception, ACAT has established links with a variety of organisations providing relevant advice and services to churches. These ‘Partners in Ministry’ have supported the annual ACAT conferences, in addition to periodically providing helpful articles for the Newsletters. The services which they offer, which are geared specifically to the church & charity sectors, include the following:

• Banking and investment services
• Accounting systems designed to meet charity SORP requirements
• Church administrative systems
• Legal advice specific to churches and charities
• Accounting and Independent Examination services
• Energy efficiency advice
• Insurance
• Eco-friendly system support
• Focused stewardship of economic and other resources for the benefit of all.

Summary details of those organisations can be found by accessing the following link.

JustMoney Movement

Good Money Sunday – 12 October 

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

A reminder to all that Good Money Sunday is on 12 October. This is the culmination of Good Money Week 6 – 12 October in which U.K. Sustainable Investment and Finance (UKSIF) is bringing together different sectors of the financial services industry. 

The aim is to consider how to help the public make better choices with their financial decisions and better understand the positive impact they can have on the environment and wider society.

JustMoney Movement, one of ACAT’s Partners in Ministry, has produced several resources for churches to consider using.

These include: 

• Worship resources, hymn suggestions, prayers and sermon notes 
• Lectionary reflections for Sunday 12 October 
• Inspiring stories, from people who have taken steps to use their money for the good of the planet 
• Practical ideas for action, for both individuals and churches  

With harvest celebrations imminent, it is perhaps easy to forget the importance of such an occasion as Good Money Sunday. This is an opportunity to specifically reflect on how we use the God-given financial resources at our disposal in a just and fair manner to His glory.

Ecclesiastical

Church Yard Trees

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

Ecclesiastical has produced some helpful guidance for those churches with trees either within their boundaries or that border their property.

Trees and large shrubs require periodic attention. If neglected, they can cause serious damage with costly consequences.

In windy conditions, branches can break and seriously injure people as well as damage buildings.

Roots, if allowed to spread, can undermine walls, building foundations and cause drains to collapse.

Therefore, if your church has large trees or shrubs within its immediate vicinity, it would be advisable to give them a thorough inspection using an expert if necessary. It may also involve discussions with neighbouring property owners.

Successful Fundraising

#Finance & Fundraising, #Opinion, #Encouraged Action

Fundraising is a perpetual challenge for church treasurers and accountants. It is also likely to become a key issue for those preparing 2026 budgets. Guidance notes originally published in August 2023 by Ecclesiastical are well worth looking at.

The key points are as follows:

• Ensure a strong vision for the project you are fundraising for.
• Divide the project into sections, identifying specific requirements.
• Appoint a person responsible for the fundraising.
• Establish a “leadership group” to support the fundraiser.
• Create and agree on a fundraising plan.
• Ensure adequate administration, banking arrangements, and accountability procedures are in place.
• Research potential donors.
• Compile a strong case to support the project.
• Define the possible impact of the project on the local community.
• Establish clear governance procedures in respect of donor data protection issues.

The above is not exhaustive, and there will be other issues to consider, in particular publicity and communication of the project.

Ministry Bursary Awards

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

This is of particular importance to our Church of England members. A reminder from Ecclesiastical that applications for their Ministry Bursary Awards must be submitted no later than 30 September.

Since 1987, £1.4 million has assisted some 1,500 Anglican clergy, providing grants to support sabbatical study leave.

Anglican treasurers and PCC members of churches whose clergy have a sabbatical in 2026 are encouraged to consider applications. A grant from Ecclesiastical could mean less call on parish funds.

Charities Aid Foundation

Supporting Charities through Cost-of-Living Crisis

#Finance & Fundraising, #News, #Information Only

The announcement this month that Government borrowing costs were at a 27-year high will have done nothing to ease the general financial pressures. To that, we can add the energy Price Cap increase from 1st October to 31st December, which will add approximately £35 per year to the average household energy bills.

The likelihood is that the personal finances of many of our church members will be squeezed during this Autumn and Winter. The consequences for church finances are self-evident.

Treasurers and trustees alike will be challenged to either find additional income or reduce expenditure to balance the books.

The Charities Aid Foundation offers a range of advice and support services for the church and charity sector, well worth considering. The key to weathering financial storms is to ensure, that church finances are resilient and supported by a responsive bank.

Banking that supports your church’s calling

Your church’s finances are more than numbers; they’re a reflection of your mission and stewardship. This article explores how choosing the right bank account can help protect your resources, align with your values, and support your ministry’s work in the community. With practical guidance and insights from the Charity Banking Challenges report, it’s a must-read for church leaders seeking to bank with purpose.

ACIE UK-Wide Online Conference

Thursday 13 November early bookings are open

Speakers include.

• Amie Woods, The 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

easyfundraising

Raise free funds for your church this autumn

Over £3 million in free funding is expected to be raised through easyfundraising this season.

If your church is registered, you can benefit when your congregation and supporters shop online with retailers like Tesco, eBay, Etsy, Argos, and many more. Retailers donate a portion of what’s spent—at no cost to your church or its members.

With Christmas shopping around the corner, it’s a practical time to get started. Many churches find it’s one of the easiest ways to raise additional funds without asking for extra giving.

Register your church here: https://www.easyfundraising.org.uk/acat

You’ll receive a free support call and toolkit to help you engage your congregation and start raising funds.

Find out more.

• The Church Treasurer: Insights into the role and responsibilities
  • Date: Tuesday 30 September
  • Time: 7 PM – 8 PM
• Being a Treasurer: The Basics – 3 session course
  • Date: Thursday 2, 9, 16 October
  • Time: 7 PM – 9 PM
• ACAT is becoming a CIO – your opportunity to find out more
  • Date: Wednesday 15 October
  • Time: 6 PM – 7 PM
• ACAT Conference 2025
  • Date: Saturday 1 November
  • Time: 10 AM – 4.30 PM
• Gift Aid: Maximising the benefits and reducing the pitfalls
  • Date: Monday 24 November
  • Time: 6.45 PM – 8.45 PM

If you have any questions about our training, please contact Cath Fox.

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 October and November 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.