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					                    THE CARAVAN CLUB - CHESHIRE CENTRE RALLY ACCOUNT SHEET
RALLY OFFICER                                          EVENT NAME                                                                                           RALLY NO


INCOME (INCLUDING VAT)                      £ p        VAT COLLECTED             £ p        EXPENDITURE                     £ p          VAT PAID                                  £ p
                                                                                            (INCLUDING VAT)
  RALLY FEE             No OF VANS                                                                                                       COMPANY            VAT No
      £                 ATTENDING

                X                    =      0.00                                            Hire of field               =   0.00         per analysis                         =    0.00
 ADULT SOCIAL       No OF ADULTS
      £              ATTENDING                                                              Refreshments                =   0.00                                              =

                X                    =      0.00                                            Prizes                      =   0.00                                              =
 CHILD SOCIAL       No OF CHILDREN
       £              ATTENDING                                                             Social                      =   0.00                                              =

                X                    =      0.00                                            Other                       =   0.00                                              =

EXTRAS (SUPPERS, ETC)                                                                                                   =                                                     =

                                     =                                                      Plaques                     =   0.00 (F)                                          =

                                     =                                                      MUSIC HIRE                  =          (I)                                        =

                              SUB TOTAL     0.00 (A)     (A) *7/47       =       0.00 (B) VAT DUE           (B) - (C)   =   0.00 (D)                                       TOTAL   0.00 (C)

NEWSPAPERS                           =                                                      NEWSPAPERS                  =
                                                       MINIMUM CENTRE                                                                    RALLY ACCOUNTS TO BE COMPLETED AND SENT TO THE
NON ARRIVALS (GIVE NAMES)                              CONTRIBUTION PER VAN                 REFUNDS (GIVE NAMES)                         TREASURER ALONG WITH INVOICES, RECEIPTS AND
                                                                                                                                         BALANCE DUE WITHIN 14 DAYS AFTER THE FINISH OF
                                     =                                           £ p                                    =                THE RALLY.

                                     =                 WEEKEND           =       0.40                                   =

                                     =                 BANK HOLIDAY      =       0.50                                   =                DUE TO TREASURER                          £ p

                                     =                 HOLIDAY           =       1.00                                   =                PLAQUES                     (F)      =    0.00

                                     =                                                                                  =                VAT DUE                     (D)      =    0.00
                                                       CENTRE                    £ p
                                     =                 CONTRIBUTION                                                     =                CONTRIBUTION                (H)      =    0.00

                                                       PER VAN           =   #DIV/0!                                                     MUSIC HIRE                  (I)      =    0.00

                            TOTAL INCOME    0.00 (E)         (E) - (G)   =       0.00 (H)       TOTAL EXPENDITURE           0.00 (G)                                       TOTAL   0.00




COMPLETED BY                                           SIGNED                                                                 DATE

TREASURER - Hilda Brett, 36 Shakespeare Drive, Cheadle, Cheshire, SK8 2DA. Hilda.brett@ntlworld.com

THE SPREADSHEET IS 'PROTECTED' AND DATA MAY ONLY BE ENTERED IN THE YELLOW CELLS.
HOWEVER IF YOU NEED EXTRA SPACE YOU MAY UNPROTECT THE SHEET, BUT TAKE CARE NOT TO OVERWRITE ANY CALCULATION CELLS.
The following notes are a guideline to assist Rally Officers (RO's) in compiling their rally accounts, which should be completed and returned to the Treasurer within 14 days after the finish of the rally.
For those RO's who have access to a computer, the rally accounts sheet is available in Microsoft Excel. Please contact the Treasurer for a copy.
If you have any problems compiling your rally accounts please contact the Treasurer for assistance.

INCOME (E) - This is the amount the RO has collected from the ralliers in rally fees, social fees, suppers, newspapers, etc.
Some of this income includes VAT and some doesn't, this is explained under VAT COLLECTED.
Ralliers who have paid their rally fee but did not attend the rally are classed as NON ARRIVALS, their details should be entered in the non arrivals section.

EXPENDITURE (G) - This is the amount the RO has spent on the rally including the cost of the rally field, refreshments, prizes, socials, plaques, hire of centre music equipment, newspapers, etc.
Some of this expenditure includes VAT and some doesn't, this is explained under VAT PAID.
You should use the analysis sheet to help you record your rally expenses. Notes are included on how to complete the analysis page on a separate sheet.

Ralliers who have paid their rally fee but did not attend the rally may be given full or part REFUNDS as per the Centre rules and at the RO's discretion.
Refunds should be paid to the rallier by the RO, and their details should be entered in the in the refunds section.
Receipts should be collected for all expenditure, even if this is in the form of an 'amount received' note written by the RO and signed and dated for by the person accepting payment.
Receipts are required to enable the RO to compile and the Treasurer to verify the rally accounts and provide evidence of VAT paid. They are also required to be submitted
to the auditors to support the accounts produced on behalf of the centre.

PLAQUES (F) - This is the amount the RO has ordered in plaques, as stated on the sales invoice from the plaque supplier.
This forms part of the amount returned to the Treasurer by the RO, this is explained under DUE TO TREASURER.

MUSIC HIRE (I) - This is the amount the RO owes for the hire of centre music equipment.
This forms part of the amount returned to the Treasurer by the RO, this is explained under DUE TO TREASURER.

VAT - Where applicable, this is calculated at the standard rate of 17.5%, or 7/47ths.
To add VAT to an amount multiply by 1.175, eg £1.00 excluding VAT = £1.18 including VAT.
To determine how much VAT is included in an amount multiply by 7 and divide by 47, eg £1.00 includes £0.15 of VAT.

VAT COLLECTED (B) - This is the amount the RO has collected from the ralliers in VAT for the services provided by the Centre on the rally.
VAT is included in rally fees, social fees, suppers, etc., but not newspapers or non arrivals.

VAT PAID (C) - This is the amount the RO has paid in VAT against rally expenditure, as indicated on the receipts collected.
It is important to account for all the VAT you have paid, otherwise the ralliers will have effectively paid VAT twice, which ultimately makes rallies expensive.
Check whether VAT is included each time you spend money and if you are in doubt ask the person you are paying. But remember you have to have
to have paid VAT and have a VAT invoice to claim the VAT back.

VAT RECEIPTS - These must be available for all expenditure which includes VAT and must show the vendor's name, his VAT number, the total expenditure and the amount of VAT paid.
Some supermarket till receipts are not suitable as VAT invoices, if in doubt you should ask the 'customer service' desk to provide a VAT invoice.
Some landowners who are VAT registered may have to charge VAT. If they do, they should provide a VAT invoice.
If you have paid VAT and don't receive a VAT invoice, ask for one. (you cannot reclaim the VAT without a valid VAT invoice)

VAT DUE (D) - This is the difference between the VAT that has been collected in and the VAT that has been paid out.
This forms part of the amount returned to the Treasurer by the RO, this is explained under DUE TO TREASURER.

CENTRE CONTRIBUTION (H) - This is the difference between the total income and total expenditure.
When divided by the number of vans attending this should be equal to at least the minimum shown on the sheet.
This forms part of the amount returned to the Treasurer by the RO, this is explained under DUE TO TREASURER.

DUE TO TREASURER - This is the summation of the amounts from the rally plaques, VAT due, centre contribution and hire of centre music equipment.
This amount must accompany your returned rally accounts sheet.
Payment may be in the form of a cheque from the RO made payable to the centre, by cheques from ralliers collected as late bookings, or a combination of the two.
 CHESHIRE CENTRE RALLY EXPENSES ANALYSIS
                 A           B             C            D             E                 F               G                    H               I                 J                     K
RALLY OFFICER                      0                            EVENT NAME                                                              RALLY NO

                         Invoice       Total      Hire of field                Prizes              Social
              Supplier   number        Invoice                    Refreshments                     expenses          Other              Plaques          Vat              VAT registraion number
                              1              0.00
                              2              0.00
                              3              0.00
                              4              0.00
                              5              0.00
                              6              0.00
                              7              0.00
                              8              0.00
                              9              0.00
                             10              0.00
                             11              0.00
                             12              0.00
                             13              0.00
                             14              0.00
                             15              0.00
                             16              0.00
                             17              0.00
                             18              0.00
                             19              0.00
                             20              0.00
                             21              0.00
                             22              0.00
                             23              0.00
                             24              0.00
                             25              0.00
                             26              0.00
Total                                        0.00            0.00         0.00              0.00              0.00               0.00             0.00             0.00
check total                                  0.00
CHESHIRE CENTRE RALLY EXPENSES ANALYSIS
Notes on use of analysis sheet

This anlysis page should be used to help you to collate the information on rally exprnses you need to complete your rally accounts.
All expenses paid for the rally should be shown on the analysis sheet.
The notes below will help you to use this sheet.

The following instructions are only to be followed if you are not using a computer to prepare your accounts.
1) In column A enter the name of your supplier.
2) The number in Column B should be written on the receipt relating to this line of entry
3) Enter the total amount spent for the rally in column C
4) Enter in columns D to I the amount spent on each type of expense, the amounts entered in the columns D to I should add up to the total
   already entered in column C. you can name columns H and I to suit your rally
5) If you are claiming VAT on the expense enter the amount in column J
6) If you have claimed VAT in column J enter the VAT registration number in column K
7) Add up all the entries in columns C to J and enter the totals on the total line
8) Add the totals from column D to I and make sure they agree to the total in column C
9) Enter the totals from columns D to I on the accounts sheet against the relevant heading
10) Enter the total from column J in the VAT section of the form against the heading "per analysis"

The following instructions are only to be followed if you are using a computer to prepare your accounts.
1) In column A enter the name of your supplier.
2) The number in Column B should be written on the receipt relating to this line of entry
3) Enter in columns D to I the amount spent on each type of expense, the amounts entered in the columns D to I should
   be totalled automatically into column C. Check that the amount in column C is the amount you have spent on the rally.
   including VAT.
4) If you are claiming VAT on the expense enter the amount in column J
5) If you have claimed VAT in column J enter the VAT registration number in column K
11) All columns will be added ,check that the "check total " figure agrees to the total of the total column.
12) Totals in all columns should be carried forward to the rally accounts aotomatically and you should now continue to complete the rally
     accounts as shown in the notes to the rally accounts