Church Finance Spreadsheet - Excel by cyg16960

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Church Finance Spreadsheet document sample

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									Advice on completion
Simple Parish Accounts with a turnover of up to £25,000 prepared on Receipts and Payments basis



Security of information
As you are preparing Parish Accounts by computer please ensure you regularly download your files onto a memory stick
and retain in a location known to a church member.    The location of paper records should be known by another person.

Contact details
A significant number of Parishes have a turnover (income) of below £25,000. The consultation with Parish Treasurers in 2009
revealed a need to produce simple spreadsheets to assist in the production of the Annual Report and Accounts for
Parishes. It is hoped that these spread sheets will meet that need but it is likely that in using these spreadsheets you may
feel they can be improved, in which case, the Representative Body would like to hear from you either by phone on
029 20 348200 David Holloman or Louise Davies or by email davidholloman@churchinwales.org.uk or louisedaviesetc.
Please contact David or Louise if you have problems understanding what to do. They are ready to help.

Parish and year of account
Type the name of the parish in the spreadsheet "SOFA" in box b1 and the year of accounts in box e2
this will populate all the boxes in all the spreadsheets that require that information

Spreadsheets
         Standard Form
         This identifies which income and expenditure should go under which heading in the accounts.

            Annual Report/Independent Examiner's report
            The Constitution of the Church in Wales requires all Parishes to prepare an annual report. This is a simplified
            layout of the minimum requirements.

            Annual Financial Return
            The Parish name, year of account and all figures will be automatically filled in from the SOFA spreadsheet.
            This particular document may be slightly altered during 2010

            SOFA
            The following will need to be completed:
                         name of the Parish in box b1
                         year of account in box e2
                         previous years figures
                         total funds brought forward
            All other figures will be filled in automatically from the following spreadsheets.
        *   General Fund Receipts
        *   General Fund Payments
        *   Restricted Fund Receipts
        *   Restricted Fund Payments
            *The principles for completing these four spreadsheets will be the same ie the date received from / paid to and ref
            should be completed for each entry.The total box will fill automatically.
            The columns will total automatically and cascade into the SOFA spreadsheet

            Statement of Assets and Liabilities
                                INCOME AND EXPENDITURE ANALYSIS
INCOMING RESOURCES / RECEIPTS
    Voluntary income            Planned giving                  Regular planned giving by envelope schemes,
                                                                bankers orders, GWADD, cheques, etc.

                                Loose collections               All other loose collections, including offertory at occasional services
                                                                (weddings, funerals, etc.)

                                Donations:                      All donations not already included in the categories above,
                                                                including offertory boxes, income from trust funds, gift day receipts,
                                                                and special appeals.

                                For mission                     Mission boxes; house to house collections; all amounts received
                                                                specifically for mission and charities in the UK and overseas.



                                Tax refunds                     All tax recovered under the Gift Aid scheme (inc. GWADD tax refunds

                                Legacy gifts received           The capital value of legacies received.

                                Grants                          Lottery, CADW, and other grants received from Government,
                                                                Local or Church authorities


    Generated income            Money raising                   Sales of work; Fetes; Magazine income; Bookstalls; Rentals from
                                                                church and hall hire and use; (income must be shown gross).

                                Fees                            All fees for weddings; funerals; churchyard etc.

    Investment income           Investment income               Rents from investment properties; bank interest;
                                                                interest or dividends from investments.


    Other incoming resources    Other Income                    Insurance claims; profit on realisation of assets used for
                                                                normal church purposes; I.e. profit on sale of property, etc..


RESOURCES EXPENDED / PAYMENTS


    Support for Ministry        Parish share                    Parish share payable to the Diocese

                                Parochial expenses of clerics   All expenses incurred by the Parish Clerics (inc. NSMs) relating
                                                                to Parish business as provided in the Church in Wales guide for
                                                                the reimbursement of Clerics' expenses.

                                Other                           Payments to support assistant clergy; readers fees;
                                                                curate stipend or contribution thereto; (but excluding expenses
                                                                to be included in Clerics' expenses) Easter and Whitsun offerings

    Parish Activities           Maintenance of services         Altar requisites; verger; organist, organ & choir; service books.


                                General Parish Expenses         Meeting expenses. Bank charges
                                                                Print; post; stationery, telephone; office and general expenses,
                                                                depreciation, leasing; hire purchase;
                                                                Audit or independent inspection fees; other professional fees
                                                                and advice (e.g. accountancy, legal,); preparation of statutory
                                                                reports; statutory fees;
                                                                Cost of giving and gift aid envelopes; stewardship scheme costs, etc.
                                                                Costs incurred (if any) with the management of investments
                                                                                (brokers, managers fees, etc.).

      Church Property                          Maintenance of churches          Light, heat, water charges, insurance premiums, general repairs
                                                                                and maintenance, cleaning, etc.Interest on Parish Loans.

                                               Maintenance of other property    All church property expenses, including churchyards and
                                                                                church halls, but excluding the church building.Interest on Parish Loa

                                               Exceptional expenditure          Non-recurring major items of expenditure (e.g. major building
                                                                                repairs, renovations, extensions), inc. associated professional
                                                                                fees. Additions to Church furnishings

      Grants and other Financial Support       Mission:     Parish              Evangelism; education; Sunday school;
                                                                                youth club; all payments to youth worker;
                                                                                 local projects; caring groups; other secular contacts within the Parish
                                                                                Cost of church magazines, newsletters, publicity,
                                                                                Easter and Christmas cards.

                                               Mission:     Home/World          Other Uk church organisations, other Uk charities
                                                                                Support of Diocesan projects
                                                                                Support of the church and other charitable causes overseas.


      Other resources Expended                 Capital payments                 Purchase of Assets for Church Purposes
                                                                                Purchase of Investments
                                                                                Transfer to term deposits
                                                                                Loans made, repayment of loans received

                                               Cost of Money Raising            All costs associated with "Money Raising" income.

D:\Docstoc\Working\pdf\[d665cb36-28de-45f1-bfd4-e0b4e06c316d.xls]Advice on completion
 ng offertory at occasional services


d in the categories above,
 from trust funds, gift day receipts,


ollections; all amounts received
ies in the UK and overseas.



 id scheme (inc. GWADD tax refunds).



 received from Government,



ncome; Bookstalls; Rentals from
come must be shown gross).




ation of assets used for
 it on sale of property, etc..




sh Clerics (inc. NSMs) relating
 the Church in Wales guide for


ergy; readers fees;
reto; (but excluding expenses
es) Easter and Whitsun offerings

organ & choir; service books.




 office and general expenses,

ees; other professional fees
gal,); preparation of statutory

pes; stewardship scheme costs, etc.,
anagement of investments
ance premiums, general repairs
nterest on Parish Loans.

 luding churchyards and
hurch building.Interest on Parish Loans

enditure (e.g. major building
 inc. associated professional




 er secular contacts within the Parish
 etters, publicity,


ther Uk charities

charitable causes overseas.




 Raising" income.
PARISH OF wales

PAROCHIAL CHURCH COUNCIL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER           2010

Administrative information
The Parish is situated in
within the Area Deanery of
which is part of the Diocese of                                   within The Church in Wales.
The correspondense address is
The Parish constitutes a charity excepted from registration with the Charity Commission.

The dedication of the Church(es) in the Parish and location(s) is/are




Parochial Church Council (PCC) members:
The PCC members who have served from 1January             until the date this report was approved
are:        Name                         if appointed or resigned in period             office held
                                         date appointed date resigned
Clergy

Church Warden appointed by Incumbent


Church Warden elected


Sub-wardens appointed by Incumbent




Sub-wardens and other members elected




Co-opted members



PCC members are appointed or elected as set out in the Church in Wales Constitution. All Church
attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

Objectives and activities

The promotion of the whole mission of the Church, pastoral, evangelical, social and ecumenical in the parish

Other specific activities:




Page 1

PARISH OF wales
PAROCHIAL CHURCH COUNCIL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER           2010            (Cont.)

Achievements and performance          This year Last year
Members on Parish Electoral Roll                                     (roll date )
Easter comunicants
Christmas comunicants
Average weekly attendance                                       calculated for Church in Wales Return
Other specific achievements




Statement of Trustees Responsibilities
1 Comply fully with the provisions of the Constitution of the Church inWales




Review of the Year




Financial review




Future plans




Reserves Policy:


Advisors (where applicable)
Independent examiners                           Bankers                             Solicitors




APPROVED by the Parochial Church Council (date)                                     and signed on its
behalf by (name) :                                              Signature:

Page 2


PARISH OF wales

INDEPENDENT EXAMINERS REPORT TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL
I report on the Financial Statements of the Parish of    :

for the year ended 31 December                    which are set out on pages 4 to


Respective responsibilities of Parochial Church Council and Examiner:
As the Parochial Church Council, you are responsible for preparing the Financial Statements:
you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not
apply. It is my responsibility to state, on the basis of procedures specified in the General Directions
given by the Charity Commissioners under section 43(7)(b) of the Act, whether particular matters
have come to my attention.


Basis of Independent Examiner’s report:
My examination was carried out in accordance with the General Directions given by the Charity
Commissioners. An examination includes a review of the accounting records kept by the Parochial
Church Council and a comparison of the Financial Statements presented with those records. It also
includes consideration of any unusual items or disclosures in the Financial Statements, and seeking
explanations from you as Parochial Church Council members concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit and
consequently I do not express an audit opinion on the view given by the Financial Statements.


Independent Examiner’s statement:
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements
               (a) to keep accounting records in accordance with section 41 of the Act; and
               (b) to prepare Financial Statements which accord with the accounting records and to
               comply with the accounting requirements of the Act
     have not been met: or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of
the Financial Statements to be reached.


Independent Examiner:

             Signature:                                                            Date:
             Name:
             Qualification:
             Address:




Page 3
Diocese                                                 Archdeaconry
Parish of     wales

                   ANNUAL FINANCIAL RETURN FOR                                                 2010

Dedication of all Churches included in this return




PLEASE REFER TO THE GUIDANCE NOTES & TO THE INCOME & EXPENDITURE ANALYSIS WHEN FILLING IN THIS RETURN
ROUND ALL FIGURES TO NEAREST £


INCOME AND EXPENDITURE
                                                                                        Unrestricted    Restricted
                                                                                           Funds          Funds
INCOMING RESOURCES / RECEIPTS
              Voluntary income         Planned giving                                           0.00           0.00
                                       Loose collections                                        0.00           0.00
                                       Donations:                                               0.00           0.00
                                       For Mission                                              0.00           0.00
                                       Tax refunds                                              0.00           0.00
                                       Legacy gifts received                                    0.00           0.00
                                       Grants                                                   0.00           0.00
              Generated income         Money raising                                            0.00           0.00
                                       Fees                                                     0.00           0.00
              Investment income                                                                 0.00           0.00
              Other incoming resources                                                          0.00           0.00

              TOTAL INCOMING RESOURCES / RECEIPTS                                               0.00           0.00

RESOURCES EXPENDED / PAYMENTS
              Support for Ministry                      Parish share                            0.00
                                                        Parochial expenses of clerics           0.00           0.00
                                                        Other                                   0.00           0.00
              Parish Activities                         Maintenance of services                 0.00           0.00
                                                        General Parish expenses                 0.00           0.00
              Church Property                           Maintenance of churches                 0.00           0.00
                                                        Maintenance of other property           0.00           0.00
              Grants and Financial Support              Exceptional expenditure                 0.00           0.00
              Grants and Financial Support                              Parish                  0.00           0.00
                                                                        Home/World              0.00           0.00
              Other Resources Expended                  Capital Payments                        0.00           0.00
              Cost of Money Raising                     Cost of Money Raising                   0.00           0.00

              TOTAL RESOURCES EXPENDED / PAYMENTS                                               0.00           0.00


BALANCE OF TOTAL FUNDS

              Brought forward 1st January                        2010
              Carried forward 31st December                      2010
          Incumbent name                            Treasurer name

          Signature                                 Signature
                                                    The Treasurer is required to sign this return
          Date


D:\Docstoc\Working\pdf\[d665cb36-28de-45f1-bfd4-e0b4e06c316d.xls]Advice on completion
 Toal of
all Funds
     £
     0.00
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     0.00

     0.00


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     0.00

     0.00
Parish of wales
Statement of Financial Activities at 31st December                                      2010




                                                                        General    Restricted   2010      Previous
                                                                        Funds       Funds       Total       Year

Note No
          Incoming Resources/Receipts
          Voluntary Income            Planned giving                        0.00         0.00      0.00
                                      Loose Collections                     0.00         0.00      0.00
                                      Donations                             0.00         0.00      0.00
                                      For Mission                           0.00         0.00      0.00
                                      Tax Refunds                           0.00         0.00      0.00
                                      Legacy gifts received                 0.00         0.00      0.00
                                      Grants                                0.00         0.00      0.00
          Generated Income            Money Raising                         0.00         0.00      0.00
                                      Fees                                  0.00         0.00      0.00
          Investment Income                                                 0.00         0.00      0.00
          Other Incoming Resources                                          0.00         0.00      0.00
          Total Incoming Resouces/Receipts                                  0.00         0.00      0.00


          Resources Expended/ Payments
          Support for Ministry         Parish Share                         0.00                   0.00
                                       Parochial Expenses of Clerics        0.00         0.00      0.00
                                       Other                                0.00         0.00      0.00
          Parish Activities            Maintenance of Services              0.00         0.00      0.00
                                       General Parish Expenses              0.00         0.00      0.00
          Church Property              Maintenance of Churches              0.00         0.00      0.00
                                       Maintenance of other property        0.00         0.00      0.00
                                       Exceptional expenditure              0.00         0.00      0.00
          Grants and Financial Support                         Parish       0.00         0.00      0.00
                                                       Home/World           0.00         0.00      0.00
          Other Resources Expended     Capital payments                     0.00         0.00      0.00
                                       Cost of Money Raising                0.00         0.00      0.00
          Total Resources Expended/Payments                                 0.00         0.00      0.00        0.00

          Net Movement in Funds                                             0.00         0.00      0.00        0.00

          Total Funds brought forward

          Total Funds carried forward                                       0.00         0.00      0.00        0.00




          Page 4
Parish of   wales
Balance Sheet as at 31st December                        2010




                                                    General     Restricted                 Previous
                                                    Funds        Funds         Total         Year
Cash Funds
   Cash balances
   Bank Current accounts
   Bank Deposit accounts


Other Monetary Assets


Investment Assets
    Term Deposits
    Quoted Investmants
    Other



Total Assets




Represented By
   Accumulated Fund at 1st January

   Surplus / - Deficit for the year




   Notes       (Should include)

   Profits and losses on Investments

   List of Trust Funds held by the Parish or the Representative Body

   Other Assets held by the Parish




   NB The Church building, its contents and the churchyard are vested in the Representative Body
   of the Church in Wales and do not form part of the assets of the Parish.

Page 5
General Funds-Income         Total       Planned   Loose         Donations   Mission   Tax       Legacies   Grants   Money     Fees   Investment Other
Date   Received From   Ref               Giving    Collections                         Refunds                       Raising          Income
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
                                     0
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                                     0
                                     0
                                     0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
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                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
Totals to summary        0   0   0   0   0   0   0   0   0   0   0   0
Horizontel total check   0
General Funds-Expenditure         Total       Parish   Expenses     Other Support Maintenance    General    Maintenance             E
                                                                                                                          Maintenancexceptioal Mission
                                              Share    of Clerics   for Ministry   of Services   Parish     of Churches   of Other
Date   Paid to              Ref                                                                  Expenses                 Property   ExpenditureParish
                                          0
                                          0
                                          0
                                          0
                                          0
                                          0
                                          0
                                          0
                                          0
                                          0
                                          0
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                         0
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                         0
                         0
                         0
                         0
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                         0
                         0
                         0
                         0
                         0
                         0
                         0
Totals to summary        0   0   0   0   0   0   0   0   0   0
Horizontel total check   0
Mission   Capital   Cost
Home/               of Money
World     Payments Raising
0   0   0
Restricted Funds-Income         Total       Planned   Loose         Donations   Mission
Date   Received From      Ref               Giving    Collections
                                        0
                                        0
                                        0
                                        0
                                        0
                                        0
                                        0
                                        0
                                        0
                                        0
                                        0
                                        0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         0
                         0
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                         0
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                         0
                         0
                         0
                         0
                         0
                         0
Totals to summary        0   0   0   0   0
Horizontel total check   0
Tax       Legacies   Grants   Money     Fees   Investment Other
Refunds                       Raising          Income
0   0   0   0   0   0   0
Restricted Funds-Expenditure   Total       Expenses     Other Support
                                           of Clerics   for Ministry
Date   Paid to           Ref
                                       0
                                       0
                                       0
                                       0
                                       0
                                       0
                                       0
                                       0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         0
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                         0
                         0
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                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
                         0
Totals to summary        0   0   0   0
Horizontel total check   0
Maintenance   General    Maintenance   Maintenancexceptional
                                                 E             Mission   Mission   Capital   Cost
of Services   Parish     of Churches   of Other                          Home/               of Money
              Expenses                 Property   Expenditure Parish     World     Payments Raising
0   0   0   0   0   0   0   0   0

								
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