<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//www.acat.uk.com/wp-content/plugins/wordpress-seo/css/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>https://www.acat.uk.com/handbook/</loc>
		<lastmod>2026-03-31T11:50:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-19-health-safety/</loc>
		<lastmod>2024-03-05T14:13:34+00:00</lastmod>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch19-1-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch19-2-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch19-3-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/budgets/</loc>
		<lastmod>2024-04-16T13:39:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-12-copyright-licences-fundraising-regulations/</loc>
		<lastmod>2024-04-18T09:39:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/14-christian-stewardship/</loc>
		<lastmod>2024-04-18T11:18:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-16-associated-charities/</loc>
		<lastmod>2024-04-18T11:25:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-9-reserves/</loc>
		<lastmod>2024-05-09T09:31:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-18-church-insurance/</loc>
		<lastmod>2024-06-24T09:07:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-22-property-development/</loc>
		<lastmod>2024-06-24T09:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/investing-church-funds/</loc>
		<lastmod>2024-12-16T12:58:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-20-risk-assessment/</loc>
		<lastmod>2024-12-16T13:05:44+00:00</lastmod>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch20.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-23-it-for-churches/</loc>
		<lastmod>2025-01-02T16:03:49+00:00</lastmod>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch23.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-2-bookkeeping/</loc>
		<lastmod>2025-01-28T16:00:30+00:00</lastmod>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch2-1-e1565099030249.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch2-1-2-e1565099534404.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch2-1-3-e1565099562572.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch2-1-4-e1565099613671.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch2-1-5-e1565099171375.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch2-1-6-e1565099134607.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch2-2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch2-3.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-25-charities-in-scotland/</loc>
		<lastmod>2025-08-12T09:45:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-21-data-protection/</loc>
		<lastmod>2025-09-22T15:05:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-17-registration-of-charities-in-england-and-wales/</loc>
		<lastmod>2025-10-14T09:50:32+00:00</lastmod>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch17-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/preface-to-handbook/</loc>
		<lastmod>2026-01-06T15:33:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-1-church-finances-building-blocks/</loc>
		<lastmod>2026-01-26T15:01:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/receipts-and-payments-basis-for-accounts/</loc>
		<lastmod>2026-01-26T15:05:01+00:00</lastmod>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch5-1-724x1024.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch5-2-724x1024.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch5-3-724x1024.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2023/01/image.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2023/01/image-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch5-6-724x1024.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-10-annual-report/</loc>
		<lastmod>2026-01-26T15:07:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-3-internal-controls/</loc>
		<lastmod>2026-02-17T11:32:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-24-useful-addresses/</loc>
		<lastmod>2026-03-03T10:48:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-6-basic-accruals-accounts/</loc>
		<lastmod>2026-03-03T10:58:55+00:00</lastmod>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch6-6h-842x1024.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2023/06/20230614-Chapter-6-Balance-Sheet.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch6-7d-1024x930.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-11-independent-examination/</loc>
		<lastmod>2026-03-13T10:18:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-8-employment-issues/</loc>
		<lastmod>2026-03-19T12:12:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-13-tax-efficient-giving-gift-aid-and-gasds/</loc>
		<lastmod>2026-03-24T10:37:30+00:00</lastmod>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch13-1-724x1024.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.acat.uk.com/wp-content/uploads/2019/08/handbook-ch13-2-e1566211396922-1024x724.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.acat.uk.com/handbook/chapter-7-vat/</loc>
		<lastmod>2026-03-31T11:50:58+00:00</lastmod>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->