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2025-08-31-accounts

Trustees’ Annual Report for the period

From 1st September 2024 To 31[st] August 2025 Charity name: Ashbourne Methodist Church

Charity registration number: 1128964

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 The purposes of the Methodist Church are
and shall be deemed to have been since the
date of union the advancement of:
a) The Christian faith in accordance with the
doctrinal standards and the discipline of
the Methodist Church;
b) Any charitable purpose for the time being
of any Connexional, district, circuit, local
or other organisation of the Methodist
Church
c) Any charitable purpose for the time being
of any society or institution subsidiary or
ancillary to the Methodist Church;
d) Any purpose for the time being of any
charity being a charity subsidiary or
ancillary to the Methodist Church
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17 and
1.19		 The attached reports from our Annual
Church Meeting give a more detailed
description of the activities of Ashbourne
Methodist Church. AMC offers a wide
range of activities for the public benefit.
We believe that the wording used by the
Methodist Church nationally to describe the
Church’s public benefit is entirely
appropriate to our local setting:
Ashbourne Methodist Church exists to:
•
Increase awareness of God’s presence
and to celebrate God’s love;
•
Help people learn to grow as Christians,
through mutual support and care
•
Be a neighbour to people in need and
challenge injustice.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 Members of the Church Council of
Ashbourne Methodist Church, as Trustees
of the charity:
•
Have reviewed the Charity
Commission’s Guidance on public
benefit (PB1, PB2 and PB3).
•
Have taken the Charity Commission’s
Guidance into account when making a

decision to which the guidance is relevant. • If they have decided to depart from the guidance, have good reasons for doing so.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38
Policy on social investment
including program related
investment		 Para 1.38
Contribution made by
volunteers		 Para 1.38 The vast majority of our activities are run
by volunteers, as can be seen in the
attached reports from our Annual Church
Meeting
Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 In 2025 significant building works began
having successfully secure government
levelling up funding to develop the
premises to provide a 7 day a week Church
and Community Hub, “The Link”.
Whilst these building works have been
taking place, the Church has been
worshipping in alternative venues, the local
school hall, the Parish church hall and
other places. It has also continued its
outreach work in the community such as
Muddy Church and Welly Club.
Work is expected to be completed in the
Spring of 2026 when the Church will return
to its buildings and begin to serve the
community in new ways.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set		 Para 1.41
Performance of fundraising
activities against objectives
set		 Para 1.41
Investment performance
against objectives		 Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 The charity accounts were in surplus for the
year ending August 2025
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 Ashbourne Methodist Church will aim to
hold reserves equal to at least 6 month’s
expenditure and will not expect reserves to
fall below 3 month’s at any time. At present
the reserves exceed this as the Church is
preparing for the significant investment and
activities of‘The Link’.
Amount of reserves held Para 1.22 Reserves of £144,585 were held by the
Church at the year end. In addition to this,
£696,755 of the General Funds are
designated to assist with the Ashbourne
Methodist Church
development project“The Link”.
Reasons for holding zero
reserves		 Para 1.22 N/A
Details of fund materially in
deficit		 Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 N/A

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47 Ashbourne Methodist Church’s main
source of funds are donations from
members. Surplus funds achieved from
activities such as the Cornerstone Coffee
Shop and Gateway Youth Centre and other
lettings.
Exceptional fundraising activity has taken
place in 2024/25 to secure funds to achieve
the Link Build Project; this has included
government levelling up funding received
from DerbyshireDalesDistrict Council.
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
A description of the principal
risks facing the charity		 Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:		 N/A
Type of governing document
(trust deed, royal charter)		 Para 1.25 Deed of Union (1932) the Methodist
Church Act (1976)
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 unincorporated association
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 Appointed by the Methodist Church
Connexion; are elected annually in
accordance with the constitution and by
ballot of all members of Ashbourne
Methodist Church who are present at the
annual church meeting held in the spring.
Appointed by the Church Council to
represent specific areas of Church life.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees		 Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51 Ashbourne Methodist Church is a member
of The Methodist Church, forming part of
Ashbourne Methodist Circuit in the
Nottingham & Derby District
Relationship with any
related parties		 Para 1.51
Other

Reference and Administrative details

Charity name Ashbourne Methodist Church
Other name the charity uses
Registered charitynumber 1128964
Charity’s principal address Church Street,
Ashbourne
Derbyshire
DE6 1AE

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25		 Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
Rev Nicola Briggs Minister Methodist Church Connexion
Rachel Murt Treasurer Church Council
WendyHaslam Pastoral Secretary Church Council
Gareth Rutledge Circuit Steward General Church Meeting
Helen Barker LeadershipSteward General Church Meeting
Jeff Ffoulkes LeadershipSteward General Church Meeting
Stuart Green LeadershipSteward General Church Meeting
Ian Marsh LeadershipSteward General Church Meeting
Lorraine Hawkins LeadershipSteward General Church Meeting
Ruth Barratt LeadershipSteward General Church Meeting
Jacqui Marsh WorshipSteward General Church Meeting
Richard Barratt WorshipSteward General Church Meeting
Enid Stubbs WorshipSteward General Church Meeting
Anne Wareing WorshipSteward General Church Meeting
Val Rutledge Representative General Church Meeting
Tim Dutton Representative General Church Meeting
Carole Thorpe Representative General Church Meeting
Catherine Green Representative General Church Meeting
TonyWalker Representative General Church Meeting
Catherine Stubbs Representative General Church Meeting
Crispin Scott Representative General Church Meeting
Tricia Barclay Representative General Church Meeting
Brian Hawkins Representative General Church Meeting
Nigel Glossop Representative General Church Meeting
Joyce Odell Representative General Church Meeting

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information)
Type of
adviser
Name
Address
Accounta
nts		 Coates and Partners
Limited
Chartered
Accountants		 The Old Vicarage
51 St John Street
Ashbourne
Derbyshire
DE6 1GP

Name of chief executive or names of senior staff members (Optional information)

Matthew Hackett

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date

CHURCH RECEIPTS AND PAYMENTS ACCOUNTS

THE METHODIST CHURCH

STANDARD FORM OF ACCOUNTS

ASHBOURNE

Church

FOR THE YEAR ENDED

31 August 2025

Circuit
Ashbourne		 Circuit no. 22/11
Registered Charity - Charity Registration number
1128964

If not a registered charity His Majesty's Revenue and Customs Gift Aid number

(The HMRC number is equivalent to a registered charity number in terms of evidence of charitable status and may be used to give to donors or grant funders wishing to see evidence of the organisation's charitable status. Methodist charities in England and Wales that are not registered charities are excepted from registration under Statutory Instrument 2014 No.242)

Minister:

Rev Nicola Briggs

Church Stewards:

Helen Barker Stuart Green Lorraine Hawkins Ian Marsh Jeff Ffoulkes

Treasurer: Mrs Rachel Murt

SFA Church-receipts-and-payments-2025_Normal.xlsx

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Church

ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

ASHBOURNE

SECTION A Unrestricted
Funds
Restricted
Funds		 Unrestricted
Funds
Restricted
Funds		 £
105,466
5,340
15,000
6,137
Totals this
year		 £
105,466
5,340
15,000
6,137
Totals this
year		 Totals last
year
£ £ £ £
a1 RECEIPTS Note
a2 Offerings and Tax recovered 105,466 105,466 69,976
a3 Bank and CFB interest and
Investment income		 5,340 5,340 5,934
a4 Lettings 15,000 15,000 29,173
a5 Other receipts 6,137 6,137 10,778
a6 TOTAL RECEIPTS 131,943 **131,943 ** (a7) 115,861
SECTION B 73,837
8,488
7,016
20,046
25,476
b1 PAYMENTS
b2 Circuit Assessment or Share 73,837 73,837 67,509
b3 Donations 8,488 8,488 9,370
b4 Repairs and Maintenance 7,016 7,016 12,519
b5 Utilities (Insurances, water
charges,heating& lighting)		 20,046 20,046 23,505
b6
b7 Otherpayments 25,476 25,476 11,048
b8 TOTAL PAYMENTS 134,863 **134,863 ** (b9) 123,951
(2,920)
SECTION C
c1 NET RECEIPTS/PAYMENTS
FOR THE YEAR
(a6-b8)		 (2,920) (2,920) (8,090)
c2 Total funds brought forward from
last year		 147,368 **147,368 ** (c6) 155,458
144,448
c3 (c1+c2)
Sub total		 144,448 144,448 147,368
c4 Transfers and adjustments (c7)
c5 TOTAL FUNDS AT END OF YEAR
(c3+c4)		 144,448 **144,448 ** (c8) 147,368 (c6)
SECTION D
d £
133
380
380
133
BALANCE STILL TO BE PAID (d1+d2-d3)
Balance brought forward from lastyear
Offerings/Gifts - received for external organisations
Offerings/Gifts -passed to external organisations
(these amounts are not to be included in total receipts/payments figures above)
FOR INFORMATION ONLY: MONEY RECEIVED AND PASSED ON TO EXTERNAL ORGANISATIONS		 £
d1 Balance brought forward from lastyear 133 133
d2 Offerings/Gifts - received for external organisations 380 2,236
d3 BALANCE STILL TO BE PAID (d1+d2-d3)
Offerings/Gifts -passed to external organisations		 380 2,236
d4 133 133

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SFA Church-receipts-and-payments-2025_Normal.xlsx

ASHBOURNE

Church

SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL

SECTION E Please follow the Guidance Notes to complete this page Summary of the Church accounts for the year ended 31 August 2025 and Internal Organisations reporting to the Church Council/Church Meeting. Note that the funds of an Internal Organisation would normally be Restricted funds unless it could be clearly shown that they could be used for any Methodist purpose. This section must be completed to arrive at the gross income and expenditure totals of the Church. If gross income exceeds the Accruals threshold, then the Accruals method of accounting AND A DIFFERENT FORM must be used to report the accounts (see Methodist website). Please refer to the guidance notes regarding transfers between the District and connected District Organisations.

SUMMARY OF CHURCH ACC
SECTION E
Summary of the Church accounts for the year ended 31 August 2025 and Internal Organisations reporting to the Church Council/Church Meeting. Note that the funds of an
Internal Organisation would normally be Restricted funds unless it could be clearly shown that they could be used for any Methodist purpose. This section must be completed
to arrive at the gross income and expenditure totals of the Church. If gross income exceeds the Accruals threshold, then the Accruals method of accounting AND A
DIFFERENT FORM must be used to report the accounts (see Methodist website). Please refer to the guidance notes regarding transfers between the District and connected
District Organisations.
INTERNALORGANISATIONS
e1 Cornerstone
e2 Flowerfund
e3 Gateway
e4 Development Project
e5 Youth Club
e6
e7
e8 Sub total of Internal
Organisations funds
e9 Church accounts (totals
brought forward from page 2
- totals column)
e10 TOTAL CASH FUNDS HELD
BY CHURCH

SECTION F

STATEMENT OF ASSETS AND LIABILITIES

STATEMENT OF ASSETS AND LIABILITIES
CHURCH - CASH FUNDS HELD at 31 August 2025
Cash in hand
Bank DepositAccount
SUB TOTAL - Church accounts
TOTAL CASH FUNDS HELD BY CHURCH
BankCurrentAccount
Central FinanceBoard
Trustees for Methodist Church Purposes
Other funds
Total funds held by Internal Organisations (the closing
balance total from above) (e12)		 OPENING
BALANCES
23,271
124,097
147,368
(c6)
850,760 (e11)
998,128
(x)		 CLOSING
BALANCES
f1 Cash in hand
f2 BankCurrentAccount 13,042
f3 Bank DepositAccount
f4 Central FinanceBoard 131,406
f5 Trustees for Methodist Church Purposes
f6 Other funds
f7 SUB TOTAL - Church accounts 144,448 (c8)
f8 Total funds held by Internal Organisations (the closing
balance total from above) (e12)		 696,892 (e12)
f9 TOTAL CASH FUNDS HELD BY CHURCH 841,340 (y)
SECTION G
OTHER ASSETS and LIABILITIES
Other Assets
Land &Buildings (seenotesreInsurancevalue)
Other Liabilities
Investments (includeEndowments)
Loan(s)-showamount outstanding at yearend		 At
1 September 2024
950,000
198,000		 At
31 August 2025
950,000
198,000
g1 Investments (includeEndowments)
g2 Land &Buildings (seenotesreInsurancevalue) 950,000 950,000
g3 Other Assets 198,000 198,000
g4 Loan(s)-showamount outstanding at yearend
g5 Other Liabilities

f4 Include only Funds held at the Central Finance Board

f5 Include only Funds held at Trustees for Methodist Church Purposes

g1 Include any other investments (not the cash element of TMCP trusts accounts this is included in line f5

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SFA Church-receipts-and-payments-2025_Normal.xlsx

Name of Church …Ashbourne Methodist Church

NO: 22/11

Declarations and Scrutiny

I confirm that these Receipt and Payment based accounts for the year to 31 August 2025 have been prepared from the records of the Church and that they include all funds under the control of the Church trustees.

Signature of treasurer ……………………………………………………… Date……………………..

Name and address of treasurer ………………………………………………………………………….

…………………………………………………………………………………. Post Code………………

Presentation to the Church trustees

I confirm that the annual report and accounts for the year ended 31 August 2025 were/will be* presented to the meeting of the Church trustees held on ……………..

Signature of the Chair of the meeting ……………………………………………………………………

Name of the Chair of the meeting …………………………………………… Date ……………………

Independent Examiner’s Report to the Trustees of the

……………………..……………………..Church

Charity Number …………..

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the …………………………………. Church for the year ended 31 August 2025 set out on pages … to …. As the Church’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Church’s accounts carried out under section 145 of the Act and, in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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Name of Church …Ashbourne Methodist Church

NO: 22/11

Independent Examiner’s Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below*) which give me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

I have/have not* obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date.

Signature of independent examiner ………………………………………………………………….

Name of independent examiner ……………………………………………………………………….

Relevant professional qualification of independent examiner ………………………………………

Name of firm (where appropriate) ………………………………………………………………………

Address …………………………………………………………………………………………………… ……………………………………………………………………………….. Post Code ………………

Date …………………………………………

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Checklist

Contents

ntents
1. Self-assessment checklist 1
2. Some key issues, monitoring arrangements and risk of fraud 2
3. Income 3
4. Purchases and payments 5
5. Assets and investments 7

1. Self-assessment checklist

The questions in this checklist are designed to help charity trustees and their advisers evaluate the charity’s performance against the legal requirements and good practice recommendations set out in the commission’s guidance on internal financial controls for charities. Trustees should review their charity’s performance at least once a year.

Each of the questions on the checklist links to a paragraph of the guidance, where further details can be found. Not all the controls listed will be appropriate for all charities, for example, where a section of the checklist deals with an area of activity that the charity does not undertake then that section of the checklist will not apply.

Charities must always comply with legal requirements and these requirements are identified in the checklist. A ‘yes’ answer for good practice recommendations does not mean there is no scope for further improvement. A ‘no’ answer does not always indicate a problem. It may be that the charity has not put in place a particular control because the risk involved is small and the potential loss is acceptable, given the cost that would be involved in putting in place stronger internal controls.

Finally, the answers in the checklist should be based on the trustees’ knowledge of what actually happens in the charity and not what they expect to happen. Having an internal control in place is only part of the picture. It must operate in practice to be effective.

2. Some key issues, monitoring arrangements and risk of fraud

2.1 Financial controls throughout the charity Yes No
Is there segregation of duties to provide automatic ‘double check’? Y
Do the trustees carry out an annual review of the internal financial controls? Y
2.2 Monitoring activities Yes No
Are annual budgets of income and expenditure prepared, and approved by the
trustees?		 Y
Is performance measured against budgets at regular intervals and explanations
sought
for variances?		 Y
2.3 Internal audit and audit committee Yes No
Have the trustees considered the need to appoint an internal auditor or set up an
audit committee?		 N
2.4 Information and communication Yes No
Are the trustees provided with regular information about the financial performance
of the charity?		 Y
Do the trustees discuss the financial performance of the charity at each of their
meetings?		 Y
Are terms of reference in place for any finance sub-committee, or similar sub-group
of the trustee board?		 Y
Does any finance sub-committee report to the full board of trustees for final decision
making?		 Y
2.5 Trustees’ responsibilities Yes No
Are sufficient accounting records kept of all transactions? (legal requirement) Y
Have the trustees considered the need for a reserves policy and put in place a
reserves policy if one is needed? (legal requirement)		 Y
Do the accounts comply with legal requirements? (legal requirement) Y
Are the accounts formally approved by trustees at an annual meeting? Y
Have the trustees appointed an auditor or independent examiner? (legal
requirement)		 Y
Are newly appointed trustees given a copy of the latest accounts? Y
Do the trustees file the annual report and accounts and annual return on time?
(legal requirement)		 Y
2.6 and 2.7 Managing the risks of financial crime and abuse Yes No
Are trustees and staff made aware of why the charity is at risk from financial crime
and abuse and of typical examples of potential fraudulent activities?		 Y
Does the charity have an anti bribery policy, policies on the acceptance of hospitality,
the acceptance of donations and a register of interests in place?		 N
Does the charity have policies and controls over access to and storage of electronic
information?		 Y
Does the charity have computer programmes to protect its data and systems from Y

external interference?

Does the charity have procedures for reporting suspicions internally, and to the commission and the police?

Y

3. Income

3.1 Income received in the post Yes No
Is incoming post opened in the presence of two unrelated people? N
Are all incoming cheques and cash recorded immediately? Y
Does the charity keep unopened mail secure? Y
3.2 Income from public collections and fundraising events Yes No
If the charity undertakes public collections or fundraising events:
• are public collections undertaken within legal requirements? (legal requirement) Y
• are collection boxes numbered and their allocation and return recorded? N/A
• are all collection boxes sealed? N/A
• are all collection boxes regularly opened and counted by the charity and a record
kept of their locations and history of takings?		 N/A
• are collections counted in the presence of the collector and a receipt given to
them?		 Y
• are two unrelated people involved in counting and recording the income? Y
• is cash banked as soon as possible and without deduction of expenses? Y
• are records maintained for each fundraising event? Y
For ticket incomes are:
• tickets pre-numbered? N/A
• records kept of all persons issued with tickets to sell, and which ticket numbers
they have been allocated?		 N/A
• records kept of which tickets sold? N/A
• reconciliations made of money received against tickets sold? N/A
Has the charity complied with Part II of the Charities Act 1992 where professional
fundraisers are engaged? (legal requirement)		 N/A
3.3 Gift Aid donations Yes No
Does the charity maximise the lawful take-up by its donors of Gift Aid? Y
Are regular checks made to ensure all eligible tax repayments are obtained? Y
Does the charity keep the records required by HMRC for Gift Aid claims? Y
3.4 Legacies Yes No
Does the charity identify and monitor the receipt of large legacies and ensure that
they are correctly included in the accounts?		 Y
3.5 Tainted charity donations and substantial donors Yes No
Has the charity kept the necessary records to identify transactions with ‘substantial
donors’ for donations received up to April 2011? (legal requirement)		 Y
From April 2011, have the trustees put in place procedures to identify ‘tainted charity
donations’?		 Y
3.6 Trading income Yes No
If the charity undertakes trading activities (either trading in furtherance of its objects
or non-charitable trading):
• if the level of non-charitable trading is significant is it carried out in a trading
subsidiary?		 N/A
• does the charity have a pricing policy for the goods and services supplied? N/A
• does the charity have invoicing procedures for goods and services supplied? N/A
• does the charity review outstanding debts and collection procedures? N/A
• are there procedures to reconcile amounts invoiced and cash received to outstanding
invoices?		 N/A
3.7 Banking and custody procedures Yes No
Are incoming receipts banked promptly? Y
Is insurance held to cover the contents of the safe or cash box and cash in transit? N/A
Are funds banked without deduction of expenses? Y
3.8 Checks on income records Yes No
Are regular checks made to ensure income records agree with the bank paying-in
books
and statements?		 Y
Are checks made by someone other than the person who made the entry in the
accounting records?		 Y

4. Purchases and payments

4.1 Controls and authorisation of expenditure on goods and services Yes No
Is there a written policy on the authorisation of expenditure? Y
Are invoices received checked against orders confirming pricing and the receipt of
the goods or services ordered?		 Y
4.2 Controls and authorisation of expenditure on grants Yes No
If the charity makes grants, does it have a grant-making policy? Y
Does the charity make and monitor grants in accordance with the grant-making
policy?		 Y
4.3 Payment by cheque Yes No
Does the charity follow any stipulation in the governing document about who can
sign cheques?		 Y
Does the bank mandate require at least two signatories? Y
Is there a practice of not signing of blank cheques? Y
Are cheque books etc kept in a secure place with access only by nominated
persons?		 Y
Are any monetary limits placed on an individual’s signing recorded in writing? Y
Is all cheque expenditure recorded in the cash book and noted with the relevant
cheque number, nature of payment and payee?		 Y
Are cheques signed only with documentary evidence of the nature of the payment,
eg invoice?		 Y
4.4 Payments by debit/credit/charge card Yes No

----- Start of picture text -----
Does the charity have a policy for the use of payment cards, including the criteria for
N
their issue, spending limits and security?
Does the charity communicate the policy for the use of cards to all trustees and staff
N/A
using them?
Are cards cancelled when the holder ceases to work for the charity? N/A
Is all card expenditure supported by vouchers and invoices and recorded in the
N/A
accounting records each time the card is used?
Are card statements sent to the charity finance team and checked to supporting
records N/A
and invoices?
Is the cardholder’s use of the card independently reviewed periodically to confirm its
N/A
use is consistent with the policy?
4.5 Payments by direct debits, standing orders and BACS direct credit Yes No
Are only named individuals authorised to set up direct debits, standing orders and
Y
direct credits?
Does the charity use a dual authorisation system for BACS payments? Y
Does the charity monitor the arrangements to ensure that automatic payment
arrangements are cancelled when the goods and services are no longer being Y
supplied to the charity?
4.6 Payment in cash Yes No
Is every effort made to minimise cash payments? Y
Are all payments by cash made from a cash float and not from incoming cash? Y
Is supporting documentation authorised by someone other than the person
Y
maintaining the petty cash or the person making the claim?
Are details of all payments entered in a petty cash book? Y
Are regular independent checks made of the petty cash float and records? Y
4.7 Wages and salaries Yes No
Are statutory deductions (tax and NIC) made from employees’ wages and salaries
Y
and regularly forwarded to HMRC? (legal requirement)
Does the charity comply with minimum wage legislation? (legal requirement) Y
----- End of picture text -----

Are any other deductions from salaries made only where they are required or
authorised? (legal requirement)		 Y
Are the end-of-year returns (P60 and P11Ds) completed and filed with HMRC by
the deadline? (legal requirement)		 Y
If the charity employs staff are the required pension arrangements in place?
(legal requirement)		 Y
Do all employees have contracts of employment? Y
Are personnel records kept and held separately from wages records? Y
Are salary levels properly authorised and recorded? Y
Is there a system of authorisation for recording and notifying starters and leavers,
changes of hours and other payroll changes?		 Y
Are payments made by BACS? Y
4.8 The payment of expenses and reimbursements Yes No
Does the charity have a written policy to cover the payment and reimbursement
of expenses?		 Y
Is the policy communicated to all trustees, staff and volunteers? Y
Are expenses reimbursed only where the individual incurred the expense in the
course of carrying out the charity’s business?		 Y
Does the expense claim include a self-declaration that the claim is accurate and
incurred on the business of the charity?		 Y
Are reimbursements made by BACS transfer or cheque? Y
If the charity pays mileage rates for travel are the rates in accordance with HMRC
approved rates?		 N/A
4.9 Loans Yes No
Are the terms of the loan documented? N/A
Does the charity have a repayment plan in place to repay the principal and any
interest due?		 N/A
4.10 Checks on expenditure records Yes No
Are regular checks made to ensure expenditure records are accurate and agree with
the bank statements?		 Y

Are regular checks made to ensure no discrepancies between the payments made Y and the original invoice or payment records? Are checks made by someone other than the person who made the entry in the Y accounting records?

5. Assets and investments

5.1 Controls over fixed assets Yes No
Is a comprehensive fixed asset list held and updated regularly? Y
Are assets checked regularly to ensure they are still in good repair and are of use to
the charity?		 Y
Has insurance cover been considered? Y
Is the use of fixed assets reviewed annually (to ensure put to best use and serving
the charity’s interests)?		 Y
5.2 Investments Yes No
Does the charity have an investment policy? N
Does this policy include the need to consider diversification of investments, including
bank accounts?		 N
Is the performance of investments regularly reviewed? N/A
Is professional advice taken, where appropriate, on the selection or disposal of
investments?		 N/A
Does the charity inspect investment properties to ensure tenant covenants are
adhered to?		 N/A
Are there controls to ensure that all investment income due is received? N/A
5.3 Money held as a current asset Yes No
Are secure records held of all bank and building society accounts? Y
Are bank statements regularly received and regular bank reconciliations carried out? Y
Are instructions to open or close accounts properly authorised and reported to
trustees?		 Y
Are checks made to ensure that there are no dormant accounts? Y
Are the accounts monitored to ensure there is no third party use? Y
Do the trustees regularly review the costs, benefits and risks of their current and
deposit accounts?		 Y
5.4 Electronic banking Yes No
If the charity uses electronic banking to make payments does the system used
require authorisation of transactions by two individuals?		 Y
Are PCs kept secure with up-to-date anti-virus and spyware software and a personal
firewall?		 Y
Are trustees and staff made aware of the need to ensure that the charity’s security
details (including the password and PIN) are not compromised?		 Y
Is the PIN and password regularly changed, for example to mitigate the risks of
compromising security when individuals leave the charity?		 Y
Does the charity maintain a list of persons (trustees and staff) who are approved to
have access to the PIN and password?		 Y
Does the charity keep an audit trail of electronic banking transactions? Y
Have those using online banking facilities been trained in their use? Y
5.5 Non-traditional banking Yes No
If the charity uses non-traditional banking methods:
• are policies set and approved by trustees defining the circumstances when non-
traditional banking methods may be used?		 N/A
• is the use of such methods limited to essential transfers where traditional banking
methods cannot be used?		 N/A
• does the charity keep an audit trail of non-traditional banking transactions? N/A
• does the charity ensure that the controls that are in place for its traditional bank
transactions also operate with non-traditional banking transactions?		 N/A
5.6 Restricted funds and endowment funds Yes No
Are procedures in place to ensure that any restrictions put on the use of funds, by
the donor or through an appeal, are observed?		 Y
Does the charity ensure that the conditions attached to permanent endowments
are observed?		 Y