Interpreting Change Charity and Not-for-Profit Newsletter, Autumn 2016
Fundraising Levy to Impact 2000 Charities
Building Public Trust in Not-forProfits
“My Charity is on the Brink of Closing: What can I do?�
The Fundraising Levy is the latest duty implemented to help promote fairness and transparency of fundraising practices.
With public trust at its lowest point since 2005, what can be done to increase confidence in the sector?
Before considering closing your organisation, there are a few options you should always consider.
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Contents
PP
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Welcome and Partners
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Special Feature Fundraising Levy to Impact 2000 Charities
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Raffingers Foundation Fundraising 2016
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We Have Been Shortlisted!
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Employee Spotlight
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Building Public Trust in Not-for-Profits
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National Minimum Wage Changes for 1 October 2016
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The Small Donations Bill 2016/17: What this means for you
10
The Apprenticeship Levy 2017: Everyone is affected
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The PSC Register – Does this apply to my charity?
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Top Ten Tips: For the charity treasurer
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Partners Perspective “My Charity is on the Brink of Closing: What can I do?”
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Welcome to our AUTUMN Newsletter Welcome to the autumn edition of our charity and not-for-profit newsletter. This quarter, we are pleased to bring you all of the latest news and insights from the sector. Fundraising practices and a lack of transparency are still the most discussed topics for the sector, which is why the Charity Commission is on a mission to get the sector up to scratch. Therefore, we have two articles to get you up-to-date on the changes: Fundraising Levy to Impact 2000 charities and Building Public Trust in Not-for-Profits. The sector will also see several legislative changes over the coming months, including the National Minimum Wage, Apprenticeship Levy and the Small Donations Bill. We discuss all of these topics on pages 9, 10, and 11 respectively. Finally, we are pleased to announce that Raffingers has been shortlisted for ‘Medium Practice of the Year’ at the Practice Excellence Awards 2016 and our partner, Lee Manning, has been shortlisted for the Practitioner of the Year award at the British Accountancy Awards. As always, if you would like to be featured in our next edition or have any suggestions for topics that you would like to see discussed, please get in touch. The Partners at Raffingers
Raffingers Partners Gary Inglis Managing Partner gary@raffingers.co.uk
Andrew Coney Partner andrew@raffingers.co.uk
Lee Manning Partner lee@raffingers.co.uk
Adam Moody Partner adam@raffingers.co.uk
Suda Ratnam Partner suda@raffingers.co.uk
Barry Soraff Partner barry@raffingers.co.uk
Paul Dell Partner paul@raffingers.co.uk
Raffingers Foundation Fundraising 2016 - Page 6
Fundraising Levy to Impact 2000 Charities SPECIAL FEATURE
The charity sectors’ newest body will be moving forward with the Fundraising Levy: the latest duty implemented to help promote fairness and transparency of fundraising practices. Consequently, charities that spend a significant amount of money on fundraising, can expect to pay annual fees as high as £15,000, an increase of 33% from the initial proposal. Charity Annual Spend on Generating Voluntary Income Based on Total Spend
The Fundraising Regulator, the replacement body for the Fundraising Standards Board (FRSB), is enforced to maintain and set the fundraising standard in the UK. Therefore, earlier this year the regulator held a consultation to discuss how best to fund the board and carry out its objectives. With an estimated £2million to £2.5million a year needed to fund the regulator’s activity, the regulator ruled in favour of a
Charities
Annual Levy £
12 Months Total Income £’s
Charity spend %
£100,000-£149,999
383
150
57,450
0.10%
£150,000-£199,999
268
300
80,400
0.15%
£200,000-£499,999
677
800
541,600
0.16%
£500,000-£999,999
354
1,500
531,000
0.15%
£1m-£1,999,999
140
2,500
350,000
0.13%
£2m-£4,999,999
77
4,000
308,000
0.08%
£5m-£9,999,999
31
6,000
186,000
0.06%
£10m-£19,999,999
18
8,000
144,000
0.04%
£20m-£49,999,999
11
12,000
132,000
0.00%
Over £50m
2
15,000
30,000
0.00%
Totals
1961
-
2,360,450
-
* Annual charge to charities who are currently contributing to the annual levy.
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The Fundraising Regulator’s priority is to build and sustain public confidence in the sector. ‘Fundraising Levy’ to be applied to enlisted charities that spend £100,000 or more of their total annual expenditure on qualifying fundraising activities. This fundraising levy came into force on 1 September 2016, affecting approximately 2000 charities. However, with the general consensus from the consultation showing that the original contributions agreed was unjust, the board have declared that the duty will be: • Applied on a sliding scale: Contributions will be relative to the amount spent on fundraising. • Proportionate: All contributions made must be equally or as close to equally proportionate as possible. This is to ensure that none of the organisations paying the levy have a stake or influence in the Fundraising Regulator’s decision making. From the table on the left, you can see that charities who spend between £100,000 and £149,000 can now expect to pay an annual levy of £150 to the FRSB; a saving of £100 from the initial proposal. However, the revised proposal now means that over 30 organisations will have to contribute significantly more. Those who spend over £50million on fundraising will now contribute £15,000 each year towards the cost of funding the regulator, an increase of £5,000 from the initial proposal. The implementation of the bands above will reassure that all charities will contribute towards the levy an amount that is considered ‘fair’ in
proportion to their size. It is important to note that a small number of exempt charities have registered to pay the levy, including schools, museums and galleries. The regulator has implemented a flat fee of £1,500 per annum for exempt charities that may not necessary have data on their fundraising spend. The flat-fee will only be applied if the charity: • Is not regulated by the Charity Commission (e.g. the organisation is headed by a university) • Follows a different accounting regime to the SORP • Has similar public-facing fundraising objectives to other charities in the proposal The levy will be implemented for two years and eight months starting from the 1 September 2016 and reviewed after three years. Those charities who fail to pay will be named and shamed by the regulator. Head of policy at the regulator Gerald Oppenheim, stated: “The Fundraising Regulator’s priority is to build and sustain public confidence in the sector. Charities can help achieve this by registering with the regulator and by agreeing to the fair and proportionate levy.” To find out more information or to register for the levy, please go to www.fundraisingregulator.org.uk.
For more information, please contact: Barry Soraff 020 8418 2663 barry@raffingers.co.uk
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Raffingers Foundation Fundraising 2016
£3,299 Raffingers Foundation was formed in 2016, in memory of Jason Kew, a dear husband and friend, who sadly lost his life to pancreatic cancer, as well as to honour those family members of the firm who have been lost to ovarian cancer.
Raised so far
We are pleased to announce that through everyone’s support we have already raised over £3,000, all of which will be split equally between Pancreatic Cancer Research Fund and Ovarian Cancer Action. Thank you for your support.
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Superhero Day We know our team are already superheroes, but on Friday 22 July 2016 they donned their best superhero outfits to help raise a total of £240.
Raffingers Foundation Charity Ball 2017 Event Details In 2017 Raffingers Foundation will be hosting its very first Charity Ball. This exclusive and exciting event is a great opportunity for you to bring together your friends, family, work colleagues and clients for a fantastic evening for a fantastic cause. You can expect: • • • •
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A superb three course dinner and wine Live Music Silent Auction Raffle (which has concert tickets, iPads and restaurant vouchers up for grabs)
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Date: Saturday 16 September 2017 Location:
Marriott Hotel, Old Shire Ln, Waltham Abbey EN9 3LX Dress Code: Black Tie Tickets: Tickets are £75 per person, or, tables of 10 are available for £600. To book your tickets contact: danniella@raffingers.co.uk.
We Have Been Shortlisted!
Lee Manning, Partner Practitioner of the Year British Accountancy Awards 2016
Raffingers Medium Practice of the Year Practice Excellence Awards 2016
2016 has been another tremendous year for Raffingers and we are pleased to have been shortlisted for yet another two prestigious awards. A huge thank you goes to all of our team and clients, without which this just would not be possible.
an amazing experience, but I later decided to pursue a career in Accountancy and Finance.
Employee Spotlight In this slot we introduce you to a valued member of our team, allowing you to put a face to a name. This quarter we speak to our Accounts and Audit Senior, Ansa Archibong. Name: Ansa Archibong Email: ansa@raffingers.co.uk Career: Accountancy is my second career after a graceful period working within the shipping industry and being part of the family business. After graduating from the Maritime Academy of Nigeria, the obvious choice was to work within the Maritime Sector where I got involved in cost accounting as a Marine Transporter and Shipping Executive. It was
In the UK, I graduated from the University of West London, with a 2.1 in Accountancy and Finance. After several years of experience with many different entities, including KPMG, PK Group Partners, Richmond Gatehouse LLP and a few others, I gained ACCA Membership and obtained my General Practising Certificate in early 2016. I joined Raffingers in April 2016 as an Audit Senior, to broaden my audit experience, which I am very keen to become an expert in. Interests: I am an avid fisherman, extremely passionate motor biker and enjoy boxing, as well as martial arts. My other passion is travelling and seeing remarkable parts of the world as this gives me a much better appreciation of the universe. You only live once! Partners Report: Since joining in April, Ansa has hit the ground running. Not only is Ansa instrumental in our audit process, but through his drive and his eagerness to learn, he has already contributed significantly to our IT and marketing departments. Just this month, Ansa has been the driving force behind our training videos, which will be released shortly. Watch this space.
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Building Public Trust in Not-for-Profits Over the last 12 months, the media has propagated the lack of confidence the public has in charity and not-for-profit organisations. With public trust at its lowest point since 2005, what can be done to increase confidence in the sector? According to the Charity Commission, the trust in not-for-profit organisations has dropped from 6.7/10 in 2014 to 5.7/10, to date. Research conducted by the charity watchdog, shows that of the top ten responses individuals gave for losing trust in the sector, the most popular reasons were: stories and coverage broadcasted by the media (65%), being unaware of how the money is allocated (21%) and elaborated techniques used to pressure donors (18%). Additionally, 63% of the respondents were asked what factors constitute a trustworthy organisation, with their responses being: • The organisation must make a positive difference to the cause it is working for • The organisation must ensure that a reasonable proportion of the proceeds reach the end cause • Be well managed • Ensure that the fundraisers are completely ethical and honest • Make independent decisions, to further the cause they work for
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With this in mind, there are a few areas that notfor-profit organisations can easily apply to better the perception of the sector, including: Be More Transparent: As a charity, being transparent makes all the difference when trying to acquire trust from the public. It is important to be open about your work, your finance and what exactly your organisation does. As a standard, all relevant documents and reports should be made easily available to your stakeholders and to the general public. Effective Reporting: Not all charities or not-forprofit organisations will need to conduct an audit because they are under the audit threshold. However, many will need to still carry out an independent examination. Both audits and independent examinations are required by law. Ensuring that these are carried out is of benefit to both the public and the charity. Only charities that make under £25,000 will not need to carry out any kind of report; though, it is recommended that a short financial statement should be carried out if you fall under this category. File Annual Reports on Time: Filing your annual accounts shows the validity and the trustworthiness of your organisation. Failing to report on time, not only makes your organisation appear less reliable, but can lead to a statutory enquiry, being named and shamed by the Charity Commission and potentially
£
National Minimum Wage Changes for 1 October 2016
hefty penalties and criminal sanctions. Establish Financial Controls: By establishing financial controls, you are able to better manage and control the money matters of your organisation, in this way eliminating any unnecessary costs and increasing the potential amount you are able to donate. Trustees and Fundraisers: Ensuring that both the trustees and fundraisers of your organisation are truthful is paramount. In the case that any members of your team are participating in unethical acts, it is important to make the commission aware as soon as possible. Utilising Sector Specific Resources Available: The Charity Commission and NCVO have a range of resources which are readily available to not-forprofit organisations, which can not only help you to grow, but also ensure that you are compliant with legislation.
If you pay any of your staff the National Minimum Wage (NMW), you need to be aware of changes to the rates that came into effect on the 1 October 2016. Please note that as of 1 October 2016, the National Minimum Wage increased for apprentices and workers over the age of 20. The following rates now apply: • £6.95 - the main rate for workers aged 21 to 24 years old • £5.55 - the 18-20 rate • £4.00 - the 16-17 rate for workers above school leaving age, but under 18 • £3.40 - the apprentice rate, for apprentices under 19, or 19 or over and in the first year of their apprenticeship • National Living Wage - remains unchanged at £7.20 for workers aged 25 and over What you need to do Make sure your payroll is updated and you are following the new rates.
For help and support managing your charity’s finances, please contact: Gary Inglis 020 8418 2770 gary@raffingers.co.uk
If you need help with your payroll or have any questions regarding the NMW, please contact our payroll expert Suda Ratnam at suda@raffingers.co.uk.
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The Small Donations Bill 2016/17: What this means for you The Gift Aid Small Donations Scheme (GASDS) was originally set up to help charities and organisations claim top-up payments on cash donations. However, the scheme has proved too complicated with many charities either unable or unwilling to claim. In response, the government is ready to tackle the major issues of the scheme with a brand new solution: The Small Donations and Childcare Payments Bill 2016. On 6 September 2016, HM Revenue and Customs’ (HMRC’s) Charities Outreach Team provided feedback on the main queries and most common errors made with a claim through the GASDS, since it came into fruition in April 2016. From HMRC’s feedback, seeking advice on the GASDS and seeking advice on ‘eligible donations’ were of the most common queries made by charities. Furthermore, of the most common errors made during a claim, ‘claiming too much under the GASDS’ and being confused about what could be claimed under the GASDS were the most popular. As a result, on 14 September 2016, the government held its first hearing on the Small Charities Donations and Childcare Payments Bill. The Bill was established to provide clearer adjustments and increased flexibility to the current GASDS. In 2013, the GASDS was introduced as a ‘top-up payment’ on the current Gift
Gift Aid Small Donations Scheme only raised £21 million in 2014/2015, which is £134 million down from what the government had anticipated.
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Aid relief, allowing charities to claim 25% on cash donations of £20 or less. According to Civil Society, the latest figures suggested that the GASDS only raised £21million in 2014/2015, which is £134million down from what the government had anticipated that the scheme would raise. With this in mind, the reform to the GASDS intends to be more simplified and provide increased flexibility by: • Removing several eligibility criterion so more smaller charities can benefit • Restructuring the ‘community buildings’ clause so more charities can claim top up payments • Clarifying the rules on top up payments that can be made • Introducing contactless pay to reflect technological changes to donations “The Small Charitable Donations Bill could be good news for charities, particularly for smaller organisations which have often struggled to unlock the benefits of Gift Aid. This provides a real opportunity to simplify the scheme and make it fit for the 21st century,” John Low, chief executive of the Charities Aid Foundation. The second reading of the Bill is expected on 11 October 2016. To read further information on this, please go to www.publications.parliament.uk.
The Apprenticeship Levy 2017: Everyone is affected The government is changing how UK apprenticeships are funded. If your pay bill exceeds £3million, you can expect to contribute towards the training of apprentices. Every UK employer will need to be aware of the Apprenticeship Levy, whether you pay for it or not. From 6 April 2017, employers will automatically be liable for the government’s latest initiative: the Apprenticeship Levy. The aim of the levy is to help fund three million places for apprentices and streamline the cost associated with training. Furthermore, the levy will give businesses and organisations the opportunity to access both government and contributed funds through a digital account that can be used to train apprentices from May 2017 onwards. Who does it apply to? Employers with a pay bill of over £3million a year. These employers will be required to contribute 0.5% of their annual wage bill to the training of all apprentices. However, even if you do not contribute to the levy, every eligible UK employer will be able to contact HM Revenue and Customs (HMRC) for access to the Digital Apprenticeship Service, where they can access funding and training schemes. How will it work? Every employer in the UK will be entitled to an allowance of £15,000, which will be payable monthly through PAYE (Pay-As-You-Earn). If you have an annual wage bill of over £3million, you can offset the allowance against your levy. It should be noted that the levy will work on a monthly basis of £1,250. This means that for those who have unusual payment patterns, they can offset their allowance to the next month. What if I do not pay the levy? Those who do not pay the levy will not need to use the service to pay for training and assessment till 2018. At this point employers can choose the training they would like their apprentices to receive; the government will then pick up the majority of the cost, but the employer will be asked to make a contribution. Everyone will be allocated a funding band to see how much they will get from the government. Although this is currently being confirmed, the provisional maximum amount that can be claimed from the government is 90% of the training bill. Even if you already contribute to a levy system or have entered into a training arrangement, you will still be required to pay the Apprenticeship Levy. The Digital Apprentice Service Upon declaring your eligibility to HMRC, you gain access to the Digital Apprenticeship Service where you will be able to access and pay for training providers. The government will make the service available to all employers, even those who do not contribute towards the levy. Connected companies and charities For companies or groups with connected employees, your annual levy allowance will still remain at £15,000 for the year. At the start of the tax year, you will need to declare what proportion of your allowance should go to which group for that entire tax year. The employer of that group will then have to calculate what proportion will be paid to HMRC. The same concept will apply to charities. What should you do now? Before the changes come into force we advise that you audit your business to see whether you will be required to pay the levy and if so what the amount will be. You will then need to establish whether you will have the financial means to pay the levy. Planning in advance will help to mitigate the impact of the levy when it is introduced, it also allows you to see if any changes can be made to your contracts or operating model to reduce your liability. For further information, please contact: Barry Soraff 020 8418 2663 barry@raffingers.co.uk
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The PSC Register – Does this apply to my charity? The Small Business, Enterprise and Employment Act 2015, was introduced by the UK government as a means of increasing transparency within businesses. However, a clause in section 27 will require some charities to comply with the legislation. With most charitable organisations under the impression that this act does not affect them, we delve into all of the details to see if this is indeed the case.
What is the PSC Register? The Small Business, Enterprise and Employment Act 2015 stated that from 6 April 2016, a Persons of Significant Control (PSC) register will need to be maintained by all companies in the UK. The register is the government’s latest tactic in increasing transparency and making it easier to define and identify those with substantial control of business practices. It is important to note that only individuals can have significant control. A person will be deemed to have significant control and will need to be recorded on the register if they possess: • 25% or more in shares • 25% or more in voting rights • The right to appoint directors, or remove a majority of directors • The ability to exercise influence or control
• The ability to exercise influence or control over business activities, which may not be a legal entity. However, one of the first two conditions must also be satisfied.
Will my charity need a PSC register? Understandably, many charities are unaware that the legislation could directly affect their organisation. Although all UK companies and LLPs will be required to create a register, some charities will have to comply with the legislative changes too. This includes: • Charitable companies • Community Interest Organisations (CIO’s) • Trading subsidiaries of charities It is important to note that charities who have three or four trustees, with 25% or more in voting rights, or for charities with trading subsidiaries with directors/ trustees with more than 25% share, will need to keep a PSC register. This must also be kept up to date and submitted via Companies House. Charitable Incorporated Organisations (CIO), statutory incorporations and Royal Charters will not have to submit a PSC register to Companies House unless they have a trading subsidiary. All registers should have been submitted to Companies House by 30 June 2016.
If you would like to discuss your personal situation in more detail or would like more information on the PSC register, please contact: Adam Moody 020 8418 2683 adam@raffingers.co.uk
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Top 10 Tips
Top Ten Tips: For the charity treasurer
Charity treasurers hold a great deal of responsibility, especially during a time where the sector is continuously scrutinised for a lack of financial transparency. Although being a treasurer can be very fulfilling, it is important that you are aware of your responsibilities, especially if you do not have any prior experience. As a result, we have come up with our top tips to help treasurers, at every level, thrive in their role.
1
Understand Your Role Ensure that you understand the expectations and obligations that comes with your role. You may be expected to do anything from budget control to making decisions on staff pensions and investments.
2
Build on Your Financial Knowledge You need to have substantial financial knowledge and be confident in making decisions to aid your charity’s growth. Attending or become a member of an association, such as the Association of Corporate Treasurers, is a great way to share knowledge.
3
Get Organised Your not-for-profit must be thorough especially when it comes to money matters. Be sure that the charity records are well recorded and structured, efficient bookkeeping has been arranged and that all personal finances are kept separately from charity accounts.
4
Establish Financial Controls Financial controls enable organisations to manage, plan, evaluate and control the money matters effectively and coherently. Being aware of cash flow, budgets and expenditure, is essential for running a successful organisation.
5
Seek Opportunities Being familiar with your charity’s ‘risk appetite’ will allow you to explore new options, especially if you have the figures and have compiled research to support your cause. Remember, the aim is to help your charity grow. Work with the Accounts/Accountants Be sure to regularly converse with your accountant on what can be done to improve your finances. If you have a team, be sure that they understand the organisational objectives and are carrying out correct procedures to achieve them.
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Make Yourself Available Do make time for events and meetings that your charity is holding. Remember, you will never be able to fulfil your organisation’s aims and objectives if you do not have a 360º understanding of the activities it gets involved in. Be Realistic Always draw up valid and true accounts. Failing to do so will not only increase your chances of facing an inquiry from the charity watchdogs, but it also makes all of your financial data unreliable and purposeless. Abide by Legislation Regularly acquaint yourself with changes to legislation which may affect the tasks that you are assigned to do. Remember, failure to stay compliant with the law can result in large penalties and criminal sanctions. Know the Difference Although making profits is important, fulfilling the main objective of a charity is always a priority. Remember, a minimum of 10% of all revenue must go towards meeting charitable aims and objectives.
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My Charity is on the Brink of Closing: What can I do? It may feel as though closing your charity is the only option, especially if you do not have an extensive list of donors or you have a lack of disposable income preventing you from achieving your charity’s aims and objectives. In these situations, growing or indeed surviving can be difficult. However, before you take the plunge and close for good, here are a few options you should consider, including:
objectives to your charity. This way you are not direct competitors, but you may both mutually benefit from sharing ideas.
Seeking Finance: Your charity may simply need an injection of cash to get it to the next level. For charities, grants are one of the best ways you can inject money into your business at little or no cost to you.
Do not be afraid to approach similar sized charities to share ideas and get advice.
Information Sharing: Do not be afraid to approach similar sized charities to share ideas and get advice. Your best bet is to find a charity that operates in a different location to you, but has similar aims or
Partner’s Perspective
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Joint Activity: Some charities may be willing to work with you if they can also gain from the experience too. Collaborative work can be a great way to reach out to more people, increase awareness and also carry out
more tasks without the added administrative burden. An example of this could be by holding a charity event, such as a fundraiser. In this way, both parties are attracting a wider pool of potential donors and have a larger spend to reach more people. Joint Venture: This works similarly to joint charity activities, however, a contractual agreement is made for a specified period of time where both charities will split assets, revenue and equity respectively. This is great for charities that are trying to get exposure quickly, raise finance rapidly or are looking to run a large project over a period of time and need another name to help push their idea.
Merge? If you have exhausted all options, a merger can be a great way to save your charity. For many, mergers can seem as though you are handing over your charity or organisation to someone else; however, this is not always the case. Mergers give you the access to resources, contacts and finance that you may not have originally been exposed to before and the ability to save your charity from potentially closing. What is more, the charity
does not necessarily have to operate in the same space as you. It is important to understand that mergers take various forms: Takeover: Both charities will operate under one brand. This generally tends to be the charity with the most assets and largest revenue. New Charity: A completely new charity will be formed, with all assets and resources shared equally. Isolated: Both charities work as completely separate entities, however assets, resources and finances will be shared and any revenue made will be allocated respectively. Before considering a merger with another charity, there are several things that need to be well thought out. Although it may save your charity from closing, a merger may not always be feasible due to finance, legal and cultural restraints.
Mergers can seem as though you are handing over your charity or organisation to someone else; however, this is not always the case. Furthermore, depending on the nature or set up of your charity, a merger may not be practicable. This is due to the structure of both charities or the terms and conditions that may be stated in the Governing document. Charities such as CIOs and subsidiaries of companies will have to follow different procedures and in some cases, may not be able to form a merger with an entirely separate charity. Therefore, it is advised that charities seek professional advice, carry out meetings with their current trustees, board members and accountant. This will help determine whether a merger is in the best interest of the charity. The Charity Commission has a range of tools and resources that can guide you on the process of merging too.
For further information or advice on your charity, please contact: Suda Ratnam suda@raffingers.co.uk
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