Read. Review. Recruit. Recruitment Newsletter, Summer 2016
The Extinction of PSCs in the Public Sector
Recruitment Issues: Tackling the Gender Pay Gap
Mileage Allowance: What if I Have two Jobs?
On 26 May 2016, HM Revenue and Customs (HMRC) released its consultation document, discussing its plans to reform IR35
Research suggests a shocking 13.19% gap between men and women who work full time. What is causing this?
Business owners and employees have benefited from the popular mileage allowance, helping them save thousands in tax.
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Contents
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Special Feature The Extinction of PSCs in the Public Sector
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Raffingers Foundation Fundraising 2016
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Recruitment Issues: Tackling the Gender Pay Gap
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Employee Spotlight
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Achieving the Right Funding for Your Business
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Raffingers are now Accredited for Probate and Estate Administration
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Top 5 Reasons for Making a Will
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Events
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Battle of the Ages: Youth vs. Experience
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Mileage Allowance: What if I Have two Jobs?
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Xero Add-On Introducing Time Tracker
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PP
Partner Perspective Grow Your Business Through Forecasting, Planning and Budgeting
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Welcome and Partners
www.raffingers.co.uk
Welcome to our SUMMER Newsletter Hello and welcome to the summer edition of our recruitment newsletter. This quarter we focus on the consultation released from HM Revenue and Customs (HMRC) regarding ‘off-payroll working in the public sector’, and draw the key points that you need to be aware of going forward. Namely, the IR35 test and the tax treatment, which will be applied to Personal Service Companies (PSCs) in the public sector. We also bring you an in-depth discussion on tackling the gender pay gap and the pros and cons of hiring someone based on either their experience or enthusiasm. Not only this, but we invite you to join us at one of our exclusive upcoming events, taking place later this year. Find out further information on how you can secure your place at any of our events by visiting page 10. Finally, if you there are any topics concerning the recruitment sector that you would like to see discussed, or would like to submit an article of your own to feature in our Autumn newsletter then please, get in touch.
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
The Partners at Raffingers Barry Soraff Partner barry@raffingers.co.uk
Paul Dell Partner paul@raffingers.co.uk
Events - Page 10
The Extinction of PSCs in the Public Sector SPECIAL FEATURE
Engagers and PSCs in the public sector take note: ‘Off-payroll working in the public sector: reform of the intermediaries legislation’ - consultation released. On 26 May 2016, HMRC released its consultation document, discussing its plans to reform IR35 (the intermediaries legislation) for off-payroll engagements of workers who operate through an intermediary in the public sector. This reform is taking place because “there is evidence of widespread non-compliance with the existing legislation” – claimed by David Gauke MP, Financial Secretary to the Treasury. After reviewing the consultation document, the first thing you should note is that there are no hidden surprises. It appears that the original proposal is here to stay and certain to go ahead; the consultation has been released more as a way to seek views on the proposal and the implementation process, rather than call for alternative solutions. The consultation does however provide further clarification on the ‘digital test’ that will be used to decide the fate of off-payroll workers and information on the tax requirements, should workers fall under these new rules. Before we get into the details, just to clarify, HMRC’s solution for non-compliance in the public sector is as follows… From April 2017, engagers (the public sector body, agency or third party) will be responsible for applying
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the intermediary rules to workers who they engage through a limited company, usually a PSC. This means that the engager will be responsible for ensuring the correct amount of tax is paid by the worker and will be liable for any income tax and national insurance. The whole of the public sector will be affected, most noticeably the NHS. If there are a number of engagers/agencies in the contractual chain of a worker, it will always be the engager that contracts directly with the off-payroll worker/PSC who will be liable.
The Test When HMRC first proposed these changes, many were concerned that engagers would simply err on the side of caution and make all of the workers they engage through a PSC subject to the new rules, affecting those who are honestly self-employed. Supposedly, to alleviate this concern and to make the lives of engagers easier, HMRC will introduce an ‘interactive online tool’, allowing engagers to see definitively whether a worker is subject to these new rules or not. In the first instance, there will be a quick test to remove completely those business to business relationships that fall outside of the scope of the rules. If the off-payroll worker is not ruled out by the first test, the engager will then have access to further tests. It is interesting that HMRC has already stated that it will be bound by the outcome of the test (so long as
the correct information has been provided initially), although we will have to wait and see whether HMRC stick by this.
The Tax Treatment of PSCs in the Public Sector If off-payroll workers fall under IR35, they will evidently be subject to tax and National Insurance. However, where this consultation becomes a little sketchy is in regards to the 5% allowance, which is available to intermediaries to cover the general expenses of running a business. As far as we can tell, HMRC seem to be deliberating over whether this one remaining benefit available to PSCs in the public sector, should be removed. Under the new rules, the government claim that retaining the allowance will make the process of accounting for tax more complicated. Therefore, alternative options are being explored.
VAT Under the new rules, off-payroll workers that are employed through PSCs in the public sector will still be responsible for VAT. Therefore, where the rules apply, the engager will make the tax and National Insurance calculation based on the contract price less VAT.
The Impact Whether or not your off-payroll workers are subject to these new rules, it is without doubt that public body recruitment agencies and public sector employers will face increased administration burdens. HMRC has grandly stated that it is exploring the impact of the
changes on engagers and will try and mitigate as far as possible any adverse costs and impacts. The key point to note here is that HMRC will mitigate ‘as far as possible’; we are unsure what, if anything, HMRC can actually do to decrease the administration burden of these changes (other than scrapping the whole rule change altogether). The burden for engagers is huge, they need to ensure that tax is not paid twice, VAT and Corporation Tax are accounted for and the 5% allowance correctly deducted. In order to ensure this is done correctly and you are not liable for incorrect payments, we advise you to review your payroll process now. It is expected that the proposals outlined will solve noncompliance in the sector; although, we fear that it will just mark the end of PSCs in the public sector. Instead, we expect many workers employed through a PSC to consider becoming employed directly or to move to the private sector. The consultation is open until 18 August 2016 and the legislation will apply from April 2017.
For further information and advice, please contact: Gary Inglis 020 8418 2770 gary@raffingers.co.uk
Your Business Our Passion
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Raffingers Foundation Fundraising 2016 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. We are pleased to announce that through everyone’s support we have already raised nearly £3,000, all of which will be split equally between Pancreatic Cancer Research Fund and Ovarian Cancer Action.
£2,964 Raised so far
Thank you for your support.
www.raffingers.co.uk/community
Annual Charity Golf Day It was great to see so many clients, friends and new faces at our golf day this year. Thank you to everyone who attended and made it such a great day. We even had the weather on our side too. Due to everyone’s generosity, we have raised £1,300 (and still counting).
Nuclear Races On Sunday 15 May, in the muddy fields of Essex, seven members of the Raffingers team took part in Nuclear Races. They were battered and bruised, but all of the team completed the race, helping raise money for our two amazing charities.
Summer Ball June 2017
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Keep your eyes peeled for further information about our Summer Ball, which will be released in the coming months. Just a bit of a taster, you can expect a sumptuous three course feast, auction, magician, band, impressionist... and more.
Recruitment Issues: Tackling the Gender Pay Gap
Employee Spotlight
After Fawcett Society conducted research in February 2016 to investigate just how unequal the gender pay gap is, Raffingers brings to you the latest information on the subject and what the research revealed. The study reinforces the ongoing issue of unequal treatment between men and women in the workplace. Research suggests a shocking 13.19% gap between men and women who work full time. At the current rate, it is predicted that it will take over 50 years to close the gap. Though there is no single underlying cause for the problem, it is recognised that employers undervaluing roles predominantly done by women, dominance of men in best paid positions, unequal caring responsibilities and discrimination are the key contributing factors. It would appear that women are generally not given the opportunity to progress as far in their careers as they would like to, purely because they are female. In fact, research also suggests that men who are fathers earn as much as 21% more than men who are without children. This is concerning when considering that mothers over the age of 33 earn 15% less than women without children. The gender pay gap varies across the life course; it is at a low 1.3% for women in their twenties and opens up to a staggering 19.7% for women in their fifties. It is said that women with children are perceived to be less reliable in the workplace than their male counterparts. Fortunately, it would appear that not all sectors across the economy are ignoring the divide. In sales and customer service, the gap is less than 5.1%, whilst contrastingly in the skilled trades, there is a 20% gap. Currently, employers who discriminate against genders are being named and shamed. For businesses to avoid being put under scrutiny for unequal treatment, perhaps it is time to take action and face the issue head on. Therefore, it is advised that employers should review their company policies and ensure they are giving equal opportunities to both genders.
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 Creative Marketing and Design Assistant, Danniella Cross. Name: Danniella Cross Email: danniella@raffingers.co.uk Career history: After completing my GCSEs and first year of AS Levels, I decided I wanted to go down the route of a higher level apprenticeship with Raffingers. This gave me the opportunity to gain experience whilst working towards a qualification. I completed my apprenticeship in December 2015. Already, I have been able to develop my existing skills and learn new ones, and I look forward to seeing what the future holds. Interests: I have always been very creative and my passion is my art. If I’m not sketching something up on my iPad, then I’m doodling with a paint brush and oil pastels. I produce a lot of fan art for various hit Netflix series and have even had a few cast members repost my work! However, if I am not doing something artistic and creative, then you can find me snuggled up at home, watching every TV series known to exist or attending a great concert. Partners Report: Considering Danniella began at Raffingers as an apprentice, you would never know it. In such a short space of time, Danniella has taken on a large amount of responsibility: organising our annual charity golf day and becoming our design guru. From the infographics on our website to our newsletters, Danniella has been instrumental in their design. With her talent and confidence, she has been a breath of fresh air.
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Achieving the Right Funding for Your Business You may be looking for funding to start a business, improve your cash flow or to take your business to the next level. Whatever the reasons, the majority of businesses in these circumstances, turn to their bank for guidance and support, but is this really the best solution? First and foremost, it is important you are clear about what you need funding for and what it will help you to achieve. You then need to keep an open mind and do your research – there is more out there than just loans and overdrafts. To help you get on your way, we have listed below some of the most popular options.
Asset Based Financing If you are struggling with your cash flow or need access to money right now, asset based financing can help you release money tied up in assets or your future revenue. Who Benefits? Sales based businesses and those businesses in the retail and hospitality sector that experience peaks and troughs in their revenue. Providers: Not only can you access this type of finance from many of the major banks, but other providers include Market Invoice, a company that purchases your unpaid invoices and releases the money within 24 hours.
Angel Investment This is where an individual provides financial support for a business, usually for a business start-up and in exchange for equity or shares. Often you will get more favourable terms from an investor, than a lender, as they are focussed on helping the business succeed and grow. Who Benefits? Normally start-ups entrepreneurs that have growth potential.
and
Providers: UK Business Angels Association represents 18,000 investors in the UK, helping to connect those looking to receive and give funding.
Private Equity Funds This is commonly where a number of investors ‘form a club’ to invest in a private company. The principle investors are commonly pension funds, insurance companies and high net worth individuals. This is normally in exchange for a stake of the company that the fund will sell several years later for a substantial
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profit. Who Benefits? This is a major finance option and so is more suitable for larger companies. Providers: London Stock Exchange Group, London Business Angels and MMC Ventures. Many providers focus on different regions of the UK so make sure you research your local area.
Regional Growth Fund The government’s Regional Growth Fund supports eligible projects and programmes in the private sector that are able to create employment and contribute to economic growth. Who Benefits? Any business owner that is looking for funding of less than £1 million. Providers: Programmes are run by national or local organisations. Once you have chosen what type of funding you need. It is important that you research the different providers and pick one whose terms and conditions best suit your business.
Business Plan To guarantee funding from any source you need a solid business plan with realistic forecasts. This is your chance to sell your business and make investors feel confident in its potential.
Strong Credit Score Many lenders like to invest in low risk businesses. Therefore, show your business is not at risk by paying your bills and invoices on time and maintaining a strong credit score. After reading this article, if you find you are still unsure as to what funding option is best suited to you, consider approaching a broker. A financial broker will listen to your requirements and will introduce you to lenders that can satisfy your needs.
For further information or to be put in touch with a broker, please contact: Andrew Coney 020 8418 2710 andrew@raffingers.co.uk
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Raffingers are now Accredited for Probate and Estate Administration Probate has traditionally been restricted to the legal profession… but not anymore. Through being accredited probate advisors, we are now able to support you throughout your life and are able to extend this support to your family and beneficiaries during probate. We understand the figures and are tax experts; we therefore have the expertise to handle the probate process reliably, confidentially and professionally. You can be rest assured that your estate will be distributed as per your wishes and your family will not be required to pay any more tax than necessary.
Top 5 Reasons for Making a Will
If you are married or in a relationship and your home is not owned as joint tenants, your spouse/partner does not necessarily inherit the house.
As part of our service, we can help you: ● Research and assess the value of the estate ● Guide you on inheritance tax planning and aid in the preparation of inheritance tax accounts ● Handle Income and Capital Gains Tax liabilities of the estate ● Gather assets and pay creditors ● Provide advice on the tax implications connected with selling an estate ● Prepare tax returns for personal representatives ● Provide final estate accounts ● In association with our wealth management partners – provide specialist financial advice to the beneficiaries inheriting any part of the estate From our existing knowledge of financial affairs and our expertise in personal financial management, probate and Wills is a natural extension of our service and we are looking forward to be able to extend this support to our clients.
For further information or to book a free consultation, contact: Paul Dell 020 8418 2688 paul@raffingers.co.uk
If you are married and have children from an earlier marriage, these children may not benefit without a will.
To avoid unnecessary IHT. If you do not have a will and your estate is distributed to people other than your spouse and the value exceeds the nil rate band, tax will have to be paid.
To manage assets for those who may be considered too young to inherit, or not trusted to manage for themselves.
To benefit individuals who are not related.
Your Business Our Passion
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Events Cloud Open Evening
28 July
Where: Raffingers, 19-20 Bourne Court, Southend Road, Essex, IG8 8HD When: 5:30pm - 7pm Drop in to our offices to receive free, one-to-one support on your cloud accounting software.
Make Your Money Work For You
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October
Where: Ceme Innovation Centre, Rainham, RM13 8EU When: 10am - 11am Discover essential forecasting and budgeting techniques that will help you make better business decisions, enabling you to reach your short and long term goals.
Let the Tax Man Pay For Your R&D
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October
Where: Ceme Innovation Centre, Rainham, RM13 8EU When: 10am - 11am Join us to find out more about R&D tax credits: whether your business qualifies and how to apply.
What to do in the Event of a Tax Investigation Autumn
Where: Winkworth Offices When: 6pm - 8pm With HMRC targeting taxpayers who have bought and sold properties, but failed to disclose disposals or rental income; our Senior Tax Manager will guide you through strategies for dealing with HMRC enquiries.
For further information or to attend any of these events please contact lauren@raffingers.co.uk.
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Battle of the Ages: Youth vs. Experience
One of the biggest debates in the recruitment sector is distinguishing whether a ‘wealth of experience’ or a ‘wealth of enthusiasm’ is more important when hiring. A new CIPD research report highlights that one in four workers in the UK are over the age of 50, and by 2030 the number of people in the UK over the age of 85 will have doubled. With people living longer, working lives have been extended and people are building up more invaluable experience. It is therefore important that businesses acknowledge the pros and cons of an aging workforce. Hiring an individual with a vast amount of experience and a well-developed skill set can help towards the smooth running of a business as they are better suited to dealing with potentially difficult situations. However, an older workforce can sometimes have a detrimental effect with regards to staying up to date with the latest trends. It can be difficult to encourage new techniques, being that, their expertise and knowledge has served them well in their careers so far. This is where the advantage of recruiting millennials comes in. Young candidates are said to possess intense enthusiasm and eagerness to learn their new trades, making them the most appealing candidates to hire. Millennial’s are very quick learners too, allowing them to be trained in a way that best suits the business.
Though a millennial’s lack of work experience is not always ideal; millennials are often more cost effective. For example, the average salary of an apprentice is £8,840 per annum, making them the most affordable staff. The average yearly salary in the UK is £26,500; this means you can hire three apprentices for the equivalent of one fully trained and experienced candidate. Whilst the advantages of hiring a millennial is appealing, recruiters and employers must weigh up the disadvantage a millennial can have on their company too. Due to their lack of experience, many candidates may be unable to deal with challenging tasks and so are restricted with the work that they can complete for you. It can also be inconvenient for a member of staff to train the individual up as they may not have the time or resources to spare to do so, leaving recruiters and employers at a loss. There are most certainly clear advantages and disadvantages that each age group can bring to businesses, and the question here is not ‘who is better?’, but instead ‘who is more suited to your company?’. However, it is extremely important for recruiters and employers to anticipate the extraordinary benefits that hiring candidates from both sides of the scale can bring. It would seem that uniting the ages together is the perfect recipe for an incredibly strong and valuable workforce.
Your Business Our Passion
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Mileage Allowance: What if I Have two Jobs? For several years, business owners and employees have benefited from the popular mileage allowance, helping them save thousands in tax by using their personal car for business purposes. However, a clause in the ‘Associated Employments’ rule means that directors, even if they have more than one business, can only claim 45p per mile for a total of 10,000 miles, irrespective of what business it falls under. With many directors fitting this brief, can anything be done to get around this rule? Both employers and employees can claim a tax rebate for every business journey they make. At current, the rates stand at:
Vehicle
Up to 10,000 Over 10,000 miles miles thereafter
Cars and Vans
45p
25p
Motorcycle
24p
24p
Bike
20p
20p
The maximum an individual can save is £4,500 (for 10,000 miles). This is best illustrated in the following example: As the director of several event venues, Sherry has to regularly conduct business related trips to see clients. In the current tax year, Sherry has done 14,000 miles. As her first 10,000 miles are calculated at 45p per mile, she saves herself £4,500 and then an additional £1,000 for the next 4,000 miles, which are calculated at 25p. This means Sherry can claim a total of £5,500 back.
associated if (directly or indirectly): • One business has control over the other OR • A third party has control over both businesses It is important to note that this does not apply if you work for two completely unrelated businesses. In this case, you will be able to claim the higher rate of 45p per mile, for up to 10,000 miles, for each company.
How to escape the trap There are no loop holes in the associated employment rule. However, you may be able to benefit if you carry out unrelated work under self-employment. This is because from April 2013, HMRC announced that those self-employed can claim back their mileage through deducting the amount from their profits. Self-employment does not fall under the “Associated Employments” rule; therefore the two are treated separately. As a result, directors who carry out freelance or casual work can claim an extra 10,000 miles at the 45p per mile rate. Therefore, if we use the example of Sherry, she could save herself an additional £800 - 4,000 miles at the 45p rate instead of 25p - if the work was to fall equally under her two businesses. Thus meaning, she saves a total of £6300 in tax.
What if I am the Director of two businesses? Irrespective of whether you are the director of one, two or more companies, you will be limited to a total of 10,000 miles at 45p per mile. This is because all companies are subjected to the “Associated Employments” rule. With this, associated companies are subject to a shared mileage allowance. Two companies are deemed
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For further information, please contact: Adam Moody 020 8418 2683 adam@raffingers.co.uk
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Introducing Time Tracker
XERO ADD-ON
Business owners know that when it comes to productivity, every second counts. If apps could talk, Time Tracker would say the same thing. Time Tracker is a mobile time tracking application used (and loved) globally by businesses in a variety of sectors. Time Tracker is designed specifically with teams in mind – the application makes it easy for employees in different locations to accurately keep track of billable hours, no matter where they are. Admins are then able to easily view and approve all employee hours in one screen, or generate productivity reports with the click of a mouse. Accurate, even in Airplane Mode Employees can log time from anywhere, including on their mobile device with free apps for iOS and Android devices. If users have no Internet connection, they can simply log their time using the desktop app and time entries will post to their Time Tracker account as soon as there is a connection. It plays well with others Time Tracker syncs easily with Xero, allowing the Admin to quickly import employees, customers and projects from Xero into Time Tracker. You can also export time entries logged by your employees back to Xero in just a few clicks. Additionally, Time Tracker syncs with other popular accounting and payroll apps like QuickBooks, Concur and Gusto. These integrations are set up in minutes, and allow you to sync time and expense entries as well as invoices and payments, so that all your information is in one place. Bid farewell to tedious duplicate entries and manual invoicing altogether. Flexible subscription options Time Tracker offers a number of flexible plans suitable for small businesses to larger enterprises. A basic Time Tracker subscription includes unlimited time tracking, timesheet approval and handy time activity reports. For Microsoft Outlook users, Time Tracker also comes with an Outlook Add-in, so you or your employees can convert calendar events into time entries in just two clicks. For branded invoicing and simple online payments, account holders can upgrade to Time Tracker +
Billing. For law firms or legal departments requiring enhanced features like conflict checker and LEDES invoicing, there is Time Tracker + Legal. 530 million hours later… Time Tracker customers have logged more than 530 million hours since 2012! Why not join them? Sign up for a free 30-day trial of Time Tracker with no credit card required. For further information contact: Jessica Wall Director, Business Development, eBillity® jwall@eBillity.com I 1-510-590-6519 www.ebillity.com
Your Business Our Passion
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Partner’s Perspective
Grow Your Business Through Forecasting, Planning and Budgeting When forecasting, planning and budgeting are done right they can make your business more profitable, enabling you to make better business decisions and achieve sustainable growth. Likewise, failure to plan and look ahead can lead to cash flow problems and your business getting into financial difficulties. Staying on top of these three simple processes can be the difference between success and failure. Therefore, to help you reach your business goals, here are my tips: First things first, to produce effective forecasts and budgets you need the right tool. Whilst excel spreadsheets are commonly used by many businesses, utilising new technologies may add more value. With my clients, I have started using CrunchBoards, a forecasting, planning and budgeting software. What makes CrunchBoards so valuable is that you can import every transaction into the system either via your cloud based accounting software or a spreadsheet. I recommend using cloud based software as this automatically syncs your data to
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CrunchBoards, guaranteeing that your information is always up-to-date. CrunchBoards then converts this information into any report of your choosing – simple budgets, complex forecasts, what-if scenarios or Key Performance Indicator (KPI) reports. Through these reports you are able to gain complete visibility and a unique insight into your business. This allows you to spot trends earlier, plan for quieter months and ensure enough cash is put aside to pay your tax bills and expenses. Having an effective system in place to monitor your business is step one, you then need to ensure you are: Collaborating – do you know what the marketing budget is? Are you aware of all of your team’s expenses? Make sure you receive annual forecasts and budgets from your team and get regular updates on these. This information then needs to be implemented into your overall business reports. Failure to do this will mean you will have unreliable data that could cause you problems further down the line. CrunchBoards is another great tool to help you improve communication
and collaboration within your team through giving users different levels of access. This ensures that they can keep their reports up-to-date and you will always have a reliable overview of your business, essential for making important business decisions. You can also look at using add-ons, such as Receipt Bank, which enables your team to automatically feed their expenses into your accounting software. This gives you an accurate view of your businesses finances when you need it. Aware of your KPIs – what are the factors that are crucial to your businesses survival and success? Through setting up reports and forecasts to monitor these factors allows you to see on a daily basis whether you are struggling, meeting or achieving your goals. It also enables you to spot trends earlier; maybe you generate more revenue at a particular time of the year? These reports enable you to monopolise on this insight. Monitoring and analysing your reports – setting up effective forecasting, planning and budgeting reports are only effective if you actually use them. It is not enough to simply have these reports, you need to be monitoring and using them to your advantage.
These reports allow you to track; therefore, if you are implementing a new process or testing a new campaign, you can instantly see what impact this is having on your business. With this you can make adjustments immediately, rather than finding out this information three months down the line when it is too late to intervene. You should also be analysing this data to see what you can do better next year or what could happen if you make a few small adjustments. The ‘what-if’ scenarios in CrunchBoards are perfect in helping with this. If you would like to speak to me directly about how your business can implement and make better use of forecasting, planning and budgeting, please contact me on the details below.
Lee Manning 020 8418 2662 lee@raffingers.co.uk
Your Business Our Passion
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Head Office 19-20 Bourne Court, Southend Road, Woodford Green, Essex, IG8 8HD Tel: 020 8551 7200 Fax: 020 8551 0912 Email: info@raffingers.co.uk London Office 3rd Floor, 5-10 Bury Street, London, EC3A 5AT Tel: 020 7167 6880 www.raffingers.co.uk
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