Bovington - Charity Seminar 2017

Charity Seminar
Tank Museum 16th May 2017

pkf-francisclark.co.uk
.
Housekeeping

Staff update – newly appointed Partners
Holly Bedford became Tax Partner on
1 December 2016
• Corporate and personal taxation expert
• Leads the tax team in the Plymouth office
• Previously with Arthur Anderson in Chicago
and EY in London and Edinburgh
Lucinda Coleman became Business
Recovery Partner on 1 April 2017
• Licenced insolvency practitioner and
Company Voluntary Arrangements expert
• Joined PKF Francis Clark as a graduate
trainee in 2003

Staff update – newly appointed Partners
Jason Mitchell will become Partner on
1 August 2017
• Specialises in providing accountancy and
advisory services to the legal sector
• SRA Accounts Rules expert
• Provides a wide range of accountancy
services to SMEs across the region

Staff update – newly promoted Directors, 1 April 2017
Liam Dushynsky,
VAT Director, Exeter
Adam Kefford Corporate
Tax Director, Exeter
Katie Skea, Director,
Plymouth
Ian Pring, Tax
Director, Plymouth
Chris Watts, Tax Director,
Torquay (FCTC)
Jemima Fox, Tax
Director, Plymouth
Justin Gliddon, Director,
Plymouth (1/10/16)
Frances Kingsnorth,
Director, Salisbury

James Barratt,
Director, Plymouth
Daniel Sladen, Tax
Director, Truro
Lisa Macpherson,
Tax Director & Head
of Tax Technical,
Poole
Martin Brown, Tax
Director, Taunton (FCTC)
Staff update – newly promoted Directors, 1 April 2017

Programme
Financial Reporting review – Mike Bath
Legal landscape – James Evans & Richard King
VAT view – Kathryn Jenkins
BREAK
Insolvency awareness – Lucinda Coleman
Investment ideas – Peter Nyland
Fundraising focus – Colin Kemp
LUNCH

Topical issues in financial reporting
Mike Bath

In this session
Topical and practical issues
• Common Reporting Standard
• Charities and trading subsidiaries
• What’s the story? Topical tips for the
trustees’ report

• New automatic exchange of information (AEoI) regime
affecting some charities
• Will require annual provision of information to HMRC
• Internal recordkeeping obligations to support return
• First annual submissions by 31 May 2017
Common Reporting Standard (CRS)

Do you have:
• >50% charity income from investments and/ or
trading in financial assets
and
• Funds managed by an investment manager with
discretionary management powers
If Yes to both = “Financial Institution” and CRS
applies
Does CRS apply to you?

• Report requirements if charity has “financial accounts”
• “Financial accounts”
• Incorporated charity – loans from directors or “shareholders”
• Unincorporated charity or charitable trust – settlors, grantees
and lenders
• Due diligence to identify FA holders, including tax
residency
• Financial accounts in specified tax jurisdictions report to
HMRC via AEoI Online Service
Implications of being FI

• Establish whether CRS applies
• Identify relevant financial account holders in year to 31
December 2016
• Obtain due diligence information, especially tax residency
• Report any non UK tax resident holders to HMRC
Action now?

Charities and trading
subsidiaries

Risk
managment
Tax
mitigation
Why set up a trading subsidiary?

• Good use of charity funds - must
make proper investment decision
• Sufficient to provide necessary
working capital?
Share
capital
• Expectation of repayment?
• Third parties may require additional
security
• Servicing will impact on cash for gift
aid
Loans
Funding issues

• Separate legal entities and separate
responsibilities
• Potential for conflicts of interest
Governance
• Must be on arms’ length basis
• Supply agreements, licences, SLAs
Intra group
dealings
• Use of gift aid
• Beware distribution rules
Extracting
profit
The right relationship

• Trading subsidiary accounts
• Not the SORP
• Reporting and filing requirements
• Charity group – consolidated accounts?
• Audit implications
• Differing thresholds for charities and trading companies
• Practical implications for consolidated accounts
Additional regulatory cost

What’s the story?
Topical tips for the trustees’ report

• Revised order under SORP 2015
• Clarity in objectives and activitiesStructure
• Key interest for donors – links to trust
• Both immediate and longer term, beneficiaries
and wider society
Impact
statements
• Regard to CC public benefit guidance
• Demonstrates familiarity with duties
Compliance
statement
Tell your story: the basics

• Income without cash – managing expectations
• Recognition of legacies when “probable”
• Contingencies for claw back claims
• Planning for the future
• Using reserve designations to explain why funds are held
• Cash flow forecasts and projects
Explaining the cash

• Dependence on funding sources
• Discuss strategies for maintaining or replacing
• Requirement for disclosure
• Uncertainties impacting operation
• Plans and actions
• Risks and uncertainties
• Different under SORP 2015
• Principal matters
“Bumps on the road”

Planning
Words, figures, graphics
Consistency and transparency
Time to review
Getting it right

House of Lords Select Committee Report
• “Good Governance: A code for the voluntary and
community sector”
• Regular skills audits
• Consider digital trustee role
• Payment to trustees “highly exceptional”
• Explain and justify in trustees’ report
Anything else….?

PKF Francis Clark 2017
Charity Seminar
James Evans and Richard King

Introduction
Data Protection changes
Trading Subsidiaries – getting it right
Trustee payment update
General Round-up

Data Protection Changes
─ Tougher ICO enforcement regime already
happening
─ GDPR in force 25 May 2018 – Brexit or no
Brexit
• Will make compliance tougher
• Even bigger penalties for getting it wrong
─ Further guidance from ICO and FR to come

Core themes of existing DP rules continue but ……..
─ Tougher sanctions
• €20m or 4% of turnover, whichever is greater
─ Higher bar for lawful processing
• Consent harder to obtain and harder to rely on
─ Mandatory notification of data breaches to ICO
• Within 72 hours of becoming aware

• More rights for individuals
– Including right to be ‘forgotten’
– Shorter response time for SARs
• Greater accountability and governance
– Systems and processes must demonstrate
DP by “design and default”
– Advisable to appoint specific DP officer

So what do charities need to do?
─ Identify a DP compliance lead within
the charity- and support them!
• Do you have an incident response plan
and a team in place

• Review and map the personal data your
charity holds and uses, and why
– And are those individuals aware of what you
do with their data?
• Do you share data with third parties?
• Where are the biggest risk areas?

• Review DP policies/procedures and
systems, external privacy notices and
consent wording in line with GDPR
– Do they comply?
– What changes needed to cater for new
individual rights?
• Staff training and awareness
• Test it!

Further reading:
ICO 12 steps to take now
https://ico.org.uk/media/1624219/preparing-for-the-gdpr-
12-steps.pdf
Fundraising Regulator guidance
https://www.fundraisingregulator.org.uk/2017/02/21/fundrai
sing-regulator-releases-consent-data-guidance/
IoF guidance
http://www.institute-of-fundraising.org.uk/library/gdpr-the-essentials-for-
fundraising-organisations/

Trading subsidiaries
• Tax or ring-fencing
• Shares, CIC or CLG?
• Control by sole member (PSC register)
• Not ‘off-the-shelf’!
• Conflicts of interest
• Exploitation/licence
• MOU?

Trustee Payment
• Can we offer payment to a chair of
trustees to aid recruitment?
• Can we employ a trustee as a part time
CEO whilst they remain a trustee?
• Can we engage a trustee to provide
professional services to the charity as an
interim measure whilst we recruit a
permanent member of staff?

Trustee Payment
─ Voluntary principle remains and unlikely
to change soon
─ Payment (including indirect) needs
express authority from governing
document or Charity Commission
consent
• See CC11 guidance

Trustee Payment
• Charities Act 2011 includes a statutory
power to pay trustees other than as
trustee
• Older governing documents may need
amending first- CC consent needed

Trustee Payment
When will Charity Commission give their consent?
─ Strong and exceptional case needs to be made
showing why in charity’s best interests.
─ Normally only where charity’s complexity of
operation means unusually high burden of
trusteeship.
─ CC will not be swayed by payment arrangements
negotiated by other charities.

Trustee Payment
Need to explain:
─ What steps taken to recruit trustees without payment?
─ The advantages in paying a trustee rather than other
alternatives.
─ Payment is reasonable and affordable, and will not
affect ability to carry out objects.
─ Risks identified and how you will manage them, and how
conflicts of interest will be managed.
─ How unpaid trustees will be able to review performance
and, if necessary, bring payments to an end.

Can we offer payment to a chair of trustees
to aid recruitment?
• CC consent needed if not permitted by
governing document- unlikely unless
complex?

Can we employ a trustee as a part time CEO
whilst they remain a trustee?
• not without CC consent, but CC has said
yes after a case was made.

Can we engage a trustee to provide
professional services to the charity as an
interim measure whilst we recruit a
permanent member of staff?
• yes – use the statutory power under
Charities Act 2011

New CC powers/edicts
• Warnings – see CC Q&A
• Reputational risk
• Other regulatory powers
• Charges?
• Key ideas from Select Cmtee

Campaigns and elections
 ‘Political’ campaigns
 ‘Lobbying’ Act 2014
 Issue-based campaigns
 Register with Electoral Comm.?
 CC9 - ‘Speaking Out’?

Lessons from Ilott case
• Right to choose who inherits
• Spouse/CP has greater claim
• Charities need not prove claim
• Complex, expensive litigation
• Risk (and reputation)

Further CC information
• CC14 [investments – revised 1.8.16]
• CC15d [charity accounting – new 1.11.16]
• CC25 [managing finances – revised 16.3.17]
• Meetings [15 trustee qns – revised 16.3.17]
• CC20 [fundraising duties – revised 7.6.16]
• CC38 [charities and litigation - new 3.8.16]
• Going digital [12 questions– new 5.10.16]
• “A jewel beyond price”

Francis Clark 2017
Charity Seminar
James Evans and Richard King

VAT Update
Kathryn Jenkins May 2017

Agenda
• Are activities business or non-business?
• Grants v services
• Trading subsidiaries
• Fundraising events
• Printed matter

pkf-francisclark.co.ukpkf-francisclark.co.uk
.
Are activities business or non-business?
• Why does it matter?
Non-business
ZR on certain
new buildings
Business
May need to
register for VAT

.
Are activities business or non-business?
• UK VAT legislation ‘business’ includes any trade,
profession or vocation
• EU legislations refers to ‘economic activity’
• Fisher case set out 6 tests
• 2016 cases have cast doubt on the tests
• Healthwatch Hampshire case

Grant
No supply
for VAT
purposes
Freely given
Service
Contract for
a service
Deliverables
and
obligations
Grant v Service

.
Grants v services
• Grants v contract for services – questions to ask
• Does the donor receive anything in return?
• Or does a third party receive anything in return?
• Are any conditions attached to the funding?
• If the answers to the above are ‘yes’ it is very likely
that there is a contract for services
• If the services are taxable the charity will be able to
recover VAT on associated expenditure

.
Grants v services
• Recommendation – Consider VAT at the outset,
review contracts and ensure that VAT is covered. If
you are not sure whether there is a contract for
services ensure that VAT can be charged

Separate entity for VAT
registration purposes
Consider forming VAT group
In certain situations better not
to have a VAT group

Income
• Zero-rating donated goods
• Zero-rating export of goods
• Fund raising exemption
• Reliefs for expenditure only apply to charities

.
Fundraising events
Organised by a charity or
jointly by more than one charity
Primary purpose raising of
money
Promoted as being primarily
for raising money

.
Fundraising events
What type of events are covered?
• Ball
• Performance
• Fete
• Festival
• Exhibition
• Sporting performance
• Virtual events
• Sponsored event
• Auction bought in goods
• Fireworks display
• Horticultural show
• Film
• Jumble sale

Fundraising events
No recovery of
input VAT on
exempt event
15 events at 1
location per year
Sponsored
participation
events
Zero-rating
applies to
qualifying
goods

.
Printed matter
• In August 2015 HMRC clarified their view of direct
marketing services using printed matter
• Effect has been to restrict zero-rating of certain delivered
printed matter
• Not all suppliers aware of the changed view

.
Printed matter
• Mixture of standard and zero-rated items – apply normal
VAT treatment; or
• Package test – if more zero than standard rated items,
whole package is zero-rated. Must be intended to be
used together
• Package test can only be used if all items are printed on
card or paper

.
Printed matter
Special rules for charities
• Zero-rating for goods used for collecting monetary
donations
• Zero-rating for certain letters appealing for donations

BREAK

Lucinda Coleman May 2017
Insolvency issues

PKF Francis Clark Business Recovery
• Introduction
• Case study
• What is insolvency
• Trustees’ responsibilities
• Practical tips

• 10 Trustees
• Charity in existence 20 years
• Providing training for disadvantaged people
Case Study

• Deficit for 2 years
• Eroding reserves
• Liquidation of trading subsidiary
• Onerous contract
• Reduced funding
Case Study

• Options
• Secure additional funding
• Merger with similar charity
• Formal insolvency
Case Study

Consequences of Insolvency
• Unincorporated charities
• No separate legal entity
• Liabilities of the charity are personal liabilities of
trustees

Consequences of Insolvency
• Incorporated charities
• Companies limited by guarantee
• Charitable Incorporated Organisations
• Companies Act 2006
• Limited liability (but…)
• Insolvency Act procedures

• Charity in Administration
• Insolvency Practitioner appointed
• Administrator has absolute authority
• Duty to investigate;
• Disqualification
• Compensation
Case Study

• Board of Trustees
• Breath of skills and experience
• Size appropriate to the charity
• Must work as team
• Capacity to invest time
Practical Tips

• Management Accounts
• Role of finance team & trustees
• Income and expenditure/Balance Sheet
• Reconciliations
• Comprehend and react
Practical Tips

Recognising Insolvency
• Insolvency Act definition;
• unable to pay debts as they fall due
• assets exceeded by liabilities

Duty to do everything in
their power to minimise the
loss to creditors
Trustees’ Responsibility

• Cash flow forecasts
• Identify and manage shortfalls
• Challenge underlying assumptions
• Continually monitor and update
Practical Tips

• Reserves policy
• Built into cash flow forecasts
• Specific to charity’s needs
• ‘What if’ analysis
Practical Tips

• Customer Deposits
• Not used for working capital
• Paid into separate bank account
Practical Tips

• Board meetings
• As often as necessary
• Agenda and reports circulated in good time
• Comprehensive minutes – why decisions made were in the
interest of creditors
Practical Tips

• Resignation of Trustees
• Does not prevent action by Insolvency Practitioner
• May be appropriate in certain circumstances
Practical Tips

• Successful transfer of charitable activities
• Continuity of courses
• Transfer of some employees
Back to the case study

• Charity Commission investigation
• Insolvency Practitioner investigation
Back to the case study

• Unusual for action to be taken against trustees
• Must demonstrate steps taken to minimise loss to
creditors
• Seek early advice from a Licensed Insolvency
Practitioner
Conclusion

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Disclaimer & copyright

Pensions update & Financial Policy
Peter Nyland

Agenda
• Auto-enrolment update
• Why have a Financial Policy Statement?
• How do I create one?
• How to implement it
fcfp.co.uk

Pensions Update

Pensions Update
Auto-enrolment
• Triennial review approaching

Pensions Update
Auto-enrolment
• Opportunity to review existing scheme
• Market has matured – is your scheme fit for purpose?

Financial Policy Statement

Why have one?
• “We don’t have any money!”
• This may be so, but……..
• Your chance to reflect the ethos of the charity
• Provides clarity
• Regulatory Reasons

Charity Ethos
• How the charity approaches fiscal management
• Specific requirements?
• Conflicts of purpose?
• Wider issues of ‘ethical’ investments/deposits

Clarity
• Internally, everyone knows what is expected
• And what their responsibilities are
• What happens if…….?

Regulation
• Charity commission wish to know you have one
• Helpful process to define investment objectives and provides a
framework for future investment decisions
• Legal requirement under Trustee Act 2000 if Trustees delegate
their asset management function (eg to Discretionary Fund
Manager).
• Trustees’ annual report should outline any investment policies
adopted

How do I create one?

How do I create one?
Advice
• The process cannot be delegated to a potential
deposit-taker/investment manager
• But why would you?
• “Because we’re charity experts, not financial experts”
• The statement can be discussed with other relevant
parties;
• Including advisors……
• Can be an iterative process

• Charity introductory information; The ethos and identity
• Cash requirements / Deposit-takers’ security / Timing & liquidity
• Property/Land
As regards investments……:
• Scope of investment powers (must be included with DFM)
• Investment objectives
• Attitude to risk
• Ethical position
• Benchmarks and targets
• Frequency of reviews
• Jurisdiction
Content

How to implement it

How do I implement it?
• Appoint a dedicated committee?
• Identify who will be responsible for the detail
• Are the relevant skills held in-house, or is advice
needed?
Reminder………

Trustees Act 2000
States that Trustees must obtain and consider proper advice from a
person reasonably qualified, by ability in and practical experience of
financial etc matters re proposed investment, when:
• Exercising power of investment
• Reviewing the investments
Except where the Trustees reasonably conclude that in all
the circumstances it is unnecessary or inappropriate

• Picking a home; a process in itself
• Deposit-takers;
FSCS limits
Duration/Term
Credit rating
And once you’ve done that, the rates change!

• Picking a home; a process in itself
• Investments/investment managers
“Trustees must know, and act within, their charity’s powers to
invest.
As part of their duty of care, the trustees must be satisfied that
the overall level of risk they are taking is right for their charity
and its beneficiaries”

Investments/investment managers
• Risk assessment – how does this map to a portfolio?
• Diversification – a legal requirement
• Objectives
• Which manager?
• “beauty parade” – due diligence
Review Performance and Policy

No responsibility can be accepted for any action taken as a result of information contained in this presentation. We therefore strongly
recommend that no action should be taken before obtaining detailed professional advice.
Past performance is not a guide to future returns and the value of investments and income from them may go down as well as up and an
investor may not get back the amount invested.
PKF Francis Clark Financial planning and wealth management is a trading name of Francis Clark Financial Planning Ltd which is authorised
and regulated by the Financial Conduct Authority. Registered Office: Sigma House, Oak View Close, Edginswell Park, Torquay TQ2 7FF.
Registered in England No. 05413603.
Francis Clark Financial Planning Ltd is a member firm of the PKF International Limited network of legally independent firms and does not
accept responsibility or liability for the actions or inactions on the part of any other individual member firm or firms.
Exeter | New Forest | Plymouth | Poole | Salisbury | Taunton | Torquay | Truro
Disclaimer & copyright
fcpp.co.uk

PKF FRANCISCLARK
Charity Seminar
Fundraising Focus
Colin Kemp
Associate, Think Consulting Solutions

“Charity trustees and managers have too often been absent
from discussions on fundraising practice or values.”
[This was] “a failure of trustees to recognise that their primary
role is governance […] their overriding role is to sustain the
mission and values of their charitable organisation. […] In this
role they failed.”
“Stronger regulation is no substitute for the required change of
attitudes and behaviour from trustees.”
Etherington & PACAC

CC20
Trustees should:
• Hold people they delegate to
to account for their role.
• Have access to the right
information – and have the
skills to critically interpret &
question.
• Be assured they are
compliant with rules and
regulations

Plan effectively:
• How much is needed and when?
• Why is it needed?
• How will it be raised?
• Risks and mitigation
• How it reflects your values
• Monitor
CC20 Principle 1

Supervise your fundraisers:
• Think about governance vs executive
• Clearly document delegation
• Internal, trading subsidiaries, third parties and
volunteers
• Clear reporting expectations
• Good external contracts. Cf Code FR Practice
CC20 Principle 2

Protect reputation, money & other assets
• Reputational risk if FR goes wrong
• Be able to justify fundraising costs
• Care over money from events, volunteers etc
• Careful of fraud or money laundering
• Look out for unauthorised fundraising
CC20 Principle 3

Follow fundraising laws & regulations
• Data protection
• Advertising
• Solicitation statements
• Street collections, raffles and lotteries
• Accounts preparation and statements (NB
Charities (Investment & Social Investment) Act
2016
CC20 Principle 4

Follow the recognised standards for FR
• Fundraising Regulator & Codes of FR practice
• Key policies: acceptance / refusal of donations;
Vulnerable People; Complaints
• 20 x Codes, 28 docs of Supporting Guidance
CC20 Principle 5

Be open and accountable
• Strong accounting & see Charities Act 2016
• Complaints: clear procedures, timely.
• Clear appeals and transparency over use of funds
CC20 Principle 6

• High standards – and compliance with the
law
• Clear honest and open about what we raise
and what we do with it
• Respectful about rights and privacy, about
not applying inappropriate pressure to give
• Being fair and reasonable
• Accountable and responsible
Fundraising Regulator: Fundraising Promise

Designed to help people:
• Easily stop all specific channel or all direct
marketing communications from specific charities.
• Web based, but telephone service available
• Charity receives notification to access portal for
details of suppression request.
• £100k+ FR spend : charity auto-registered
• Smaller charities will be set up on first FPS request
from the public.
Fundraising Preference Service

SECTIONS OF THE CODE
Each section of the Code is
detailed below:
1.0 Key principles and
behaviours
2.0 Working with Volunteers
3.0 Working with Children
4.0 Working with Third Parties
5.0 Fundraising
Communications and
Techniques
6.0 Direct Marketing
7.0 Reciprocal Mailing
8.0 Telephone
9.0 Digital Media
129
10.0 Trusts
11.0 Major Donors
12.0 Corporate
Partnerships
13.0 Raffles and Lotteries
14.0 Fundraising through
Payroll Giving
15.0 Events
16.0 Public Collections
17.0 Static Collections
18.0 Legacies
19.0 Payment of
Fundraisers
20.0 Handling Donations

Consent:
• Consent vs legitimate interest?
• Consider unbundling types of communication
for consent
• Consent renewal?
• Consider: legal rights / donor reasonable
expectations / charity legitimate interest
• Work on Privacy statements.
• Use Privacy Impact Assessment thinking.
ICO & GDPR

Governance & Fundraising Strategy
“There are 180,000 people who cannot leave their
homes because they are blind or visually impaired.
The purpose of this meeting is to solve that problem.”
Sir John Stewart, former Chair of Trustees at Guide Dogs
… at his first Board meeting.

Mission
Values
Organisational Strategy

Mission
Values
Organisational
Strategy
Fundraising Framework
Delegation & Accountability
Fundraising Strategy
Compliance & Confidence

Fundraising
Framework
Delegation &
Accountability
Fundraising
Strategy
Compliance &
Confidence
Fundraising Campaigns
Plan & Budget
Creative Brief
Concepts & Execution
Selections & Media
Fulfilment & Follow up
Review & Learn
Mission
Values
Organisational
Strategy

Fundraising
Campaigns
Plan/Budget
Creative Brief
Execution
Selections &
Media
Fulfil/Follow up
Review & Learn
Mission
Values
Organisational
Strategy
Fundraising
Framework
Delegation &
Accountability
Fundraising
Strategy
Compliance &
Confidence

For further information or to explore how we can help you build your trustees fundraising
governance expertise, contact:
Think Consulting Solutions
Michelle Chambers – michelle@thinkcs.org
Samantha Dixon – samanthadixon@thinkcs.org
Colin Kemp - colinkemp@thinkcs.org
Telephone number: 01280 824297
Contact details

Chairman’s Close and Any Questions

Bovington - Charity Seminar 2017

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