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Basic issues

For the voluntary organisation which is a registered charity or company, conforming to accounting requirements imposed by the charity SORP (developed by the Charity Commission with sector professionals) and/or company law (largely overseen by Companies House) can be one of the least rewarding aspects.

There are Community Accountancy schemes dotted around the country. One of the most active is Community Accountancy Self-Help (CASH) which operates in west London, with useful factsheets and articles. Information on Community Accountancy National Network members can be found on the Nottingham Community Accounting Plus site.

Failing the above, a number of specialist units in small to large accountancy firms can save you money in the medium to long term. They can help develop systems which can cope, and ensure your good intentions aren't undermined by complexity. Equally there are some who only have a superficial understanding who will still pitch for your business. In this field, it is pretty essential to take up references (from some organisation in a closely related field if at all possible) if you are inexperienced or unsure. All those below, with one exception, are qualified to audit accounts for any type of organisation.

The one exception relates to 'independent examiners', defined under the charity SORP as being able to provide an alternative to a full audit for those charities with an income of under £250,000 in England or Wales, £100,000 in Scotland (as long as they aren't limited companies as well). There is now an established Association of Charity Independent Examiners (originally launched by Gareth Morgan of Kubernesis). Phone 01904 788885, email: acie@kubernesis.co.uk. We reproduce Gareth's article on this subject at the linked page.

Audit/accountancy firms

The UK 200 Group of small to medium sized chartered accountancy firms has launched a charities group, which provides a pool of expertise for its members. This should help increase the understanding of particular charity issues within those firms. Contact the UK 200 charities group via 01252 333511.

Some of the audit/accountancy firms we know best:

• Gotham Erskine A relatively small practice with masses of experience and a practical approach. Friendly House, 52-58 Tabernacle Street, London, EC2A 4NJ, phone 020 7490 1880, email: mail@gothamerskine.co.uk

• BDO Stoy Hayward The useful charity newsletter is mailed to clients and often others who express an interest. Contact Don Bawtree or Kate Kirkland (the latter is their governance expert). Charity Unit, 8 Baker Street, London, W1M 1DA, phone 020 7486 5888, email: don_bawtree@bdo.co.uk

• Deloitte. Non-profit unit took on the charity team of Andersen/Binder Hamlyn. Hill House, 1 Little New Street, London, EC4A 3TR. Contact Pesh Framjee*, phone 020 7007 0849, email: pframjee@deloitte.co.uk. Pesh is one of the most familiar faces at charity finance events, and he knows his stuff. Has produced many briefing papers for CFDG (see Helplines/organisations page). *Pesh and some of his team are, from Sept 08, to move to Horwath Clark Whitehill, listed below.

• Sayer Vincent Work closely with Directory of Social Change on Charity Accountants Conference, training courses and publications; produce newsletter. Some charity accounts information on the website, which is continuing to develop. Specialist IT and management consultancy services. 8 Angel Gate, City Road, London, EC1V 2SJ, phone 020 7841 6360, email: info@sayervincent.co.uk. Also Bristol office: Kings House, Orchard St, Bristol, BS1 5EH, phone 0117 905 5002.

Others

• Baker Tilly (incorporates Fraser Russell). Particular interest in schools, learned societies. Has helpful amterial on VAT issues available via the web site. Carol Sellwood, Charities & Education Group, 2 Bloomsbury Street, London, WC1B 3ST, phone 020 7413 5100, email: carol.sellwood@bakertilly.co.uk; or Michael Corcoran, Charities & Education Group, Park House, Station Square, Coventry, CV1 2NS, phone 02476 256333 email: michael.corcoran@bakertilly.co.uk
  
  
• Bresnan Walsh Currently provide services for around 50 small to large charities mainly in the north west. 3 Temple Square, Liverpool, L2 5BA, phone 0151 236 1494.
  
  
• Buzzacott Produce various charity briefings. 12 New Fetter Lane, EC4A 1AG, phone 020 7556 1200, email: postmaster@buzzacott.co.uk
  
  
• Chantrey Vellacott Latest Charity Briefing and Charity Tax Briefing available on the web site.
  
  
• City Accounts# "10 years experience of working with both small local and large national charities". Phone 0117 980 9023 (Bristol), email: info@city-accounts.co.uk
  
  
• Colledge Redfern# New Colledge House, 2 Nascott Street, Watford, Herts, WD1 3RB, phone 01923 224445, email: colledgeredfern@btinternet.com
  
  
• French Duncan A Scottish firm, 'involved for over a century in charities and voluntary sector'. Phone 0141 221 2984, email: enquiries@frenchduncan.co.uk
  
  
• Godfrey Wilson provides audit, accountancy, consultancy and payroll services mainly to clients in Bristol and the South West. Alison Godfrey has a charity sector background and specialism. Pike House, George Stree,t Nailsworth, Gloucestershire, GL6 0AG, phone 01453 832211, email: alison@godfreywilson.co.uk
  
  
• Grant Thornton has a charities and not for profit group. Merged with Robson Rhodes, July 07.
  
  
• Hacker Young Phone 020 7216 4600
  
  
• haysmacintyre merged with Trustient, August 06. Provide VAT advice for CFDG members through their VAT Club. Fairfax House, 15 Fulwood Place, London, WC1V 6AY , phone 020 7969 5500, email: service@haysmacintyre.com
  
  
• Horwath Clark Whitehill Find Not-for-profit/Charities pages under Your Sector, with copies of recent newsletters for the sector online. The Charities Unit is headed by 3 senior staff. St Bride's House, 10 Salisbury Square, London, EC4Y 8EH, phone 020 7842 7100, email: enquiry@horwathcw.co.uk
  
  
• HW Fisher 'Advisers to charities since 1933'. Acre House, 11-15 William Road, London, NW1 3ER, phone: 020 7388 7000, email: charity@hwfisher.co.uk
  
  
• Haines Watts has charity specialists in various offices around England and Wales.
  
  
• Kingston Smith# Have a charity sector speciality. Charity Finance magazine Auditors of the Year 2002. Devonshire House, 60 Goswell Road, London, EC1M 7AD, phone 020 7566 4000.
  
  
• Knox Cropper# A nine partner practice, operating from a City office and also Surrey and Hertfordshire. 16 New Bridge Street, London, EC4V 6AX, phone 020 7583 8355, email: kc@knoxcropper.co.uk
  
  
• Linn Maggs Goldwin In Shoreditch, central London.
  
  
• Mazars (incorporates Neville Russell) 'Have given advice to over 350 charities'. Charity Service Unit has a full-time senior manager, Paul Gibson. Solid newsletters and briefings. Charities freephone 0800 373 452, email: charities@mazars.co.uk
  
  
• PKF Charity publications available online (at April 03) include seasonal newsletter, diy 'health' checklist, trustees guide to risk management. New Garden House, 78 Hatton Garden, London, EC1N 8JA, phone 020 7831 7393, email: charles.cox@uk.pkf.com
  
  
• Saffery Champness# Lion House, Red Lion Street, London, WC1R 4GB, phone 020 7841 4000, email: info@saffery.com
  
  
• Slade and Cooper specialises in work with charities, cooperatives, and other not-for-profit entities in the North of England. 6 Mount Street, Manchester, M2 5NS, phone 0161 831 0100.
  
  
• Smith & Williamson Prospect House, 2 Athenaeum Road, Whetstone, Londone, N20 9YU, phone 020 8446 4371, email: sdd@smith.williamson.co.uk
  
  
• Trustient has merged with haysmacintyre - above, Aug 06. Previous info: Clients include The Fairtrade Foundation who have won the CARAA award for medium size charity accounts. Charity newsletter issued to clients.
  
  
• Vantis Numerica. They can advise on VAT, financial management, etc. There are charity specialists in their London, Manchester, Bristol and Leicester offices. Phone 020 7467 4000, email: charity@vantisplc.com or charity@avaudit.com
  
  
• Alison Ward Accountants# specialise in audit and accountancy related services to the charity sector. Based in Essex/North East London, phone 020 8505 4201, email: info@alisonwardaccountants.com
  
  
• Whiting & Partners Accounting, audit and payroll services for the voluntary sector in East Anglia. 41 St. Mary's Street, Ely, Cambs, CB7 4HF, phone 01353 662595.

Management accounting, Support

• David Brookes Management accountancy for growing charities in the north west of england that need the services of a qualified accountant but cannot afford one full time.
  
  
• Mark Green Accountant and management consultant providing interim management services. Experience includes Head of Finance at a medical research charity and a national charity supporting disadvantaged families.
  
  
• Peter Howlett ACMA. Independent financial consultant with 10 years financial management experience in the voluntary sector. 34 Bartlemas Rd, Oxford, OX4 1XX, phone 01865 251161, email: PeterHowlett@Moneyinsight.org
  
  
• Nigel Tinsley. Annual reports and accounts to SORP standards, Monthly and quarterly management accounts, Budgeting, Cashflow forecasts etc. for voluntary sector in West Midlands area. 82a Wrottesley Road, Wolverhampton, WV6 8SH, phone 01902 750301, email: nigel.tinsley@virgin.net
  
  
• Also see CharityBusiness. They provide payroll and accountancy services alongside other outsourcing, such as human resources. See Services Intro.

Payroll and Bookkeeping Services

The internet opens up new opportunities for payroll services. You may still find it useful to check whether a local CVS does this for groups in its area (for a fee) but potentially it is cheaper and more flexible over the web. CASH-online advises small charities and voluntary groups to use a payroll service, which cost around five pounds per payslip (this may have risen!) and save a considerable administrative burden. Note that HM Revenue and Customes are providing incentives to smaller organisations to file year-end returns electronically, starting at £250 (for 04/05 tax year) and reducing down to £75 (08/09).

WCVA, the Welsh umbrella body, runs Pay Connect payroll administration centre outsorucing payroll services for organisations across Wales. Phone 01492 539812.

Armstrong Payroll Solutions are offering VolResource visitors 50% off normal payroll service set-up fees, and a cost of £2.00 per employee (per payslip). You should mention VolResource when contacting them to receive this discount. Email: quote@armstrongpayrollsolutions.co.uk

Ceridian provides payroll services as part of its outsourcing solutions provided at a discount through NCVO.

Moorepay has been providing paper-based services for some time, and now also operate over the internet, phone 01252 667100, email: sales@moorepay.co.uk Also check Rutherford Webb.

Netpaydue is a web-based payroll system. They may still be offering special deals for charities with up to 10 employees.

Vizual Business Tools (suppliers of HR management software) do payroll processing at £1/payslip (no set up fee), phone 020 8663 4500, email: sales@vizual.co.uk

If you want to do it yourself, some advice on selecting payroll software is on HRZone - or the updated guide to payroll software and providers (June 05).

VAT advice

Also see Tax Issues page.

• Liaison VAT have provided VAT advice to the private and public sector for over a decade. Charities link. Helpline phone 0800 700 175, email: info@liaison-vat.co.uk.
  
  
• BNB Tax Consultants Head of VAT is Steve Botham, who has been actively involved in VAT work with charities, mainly those in the education sector, since 1991. Union Chambers, 63 Temple Row, Birmingham, B2 5LS, phone 0121 483 6850, email: help@bnbtax.com
  
  
• The VAT Consultancy The Hot Topics page gives recent law changes and tribunal cases. Offices in Hampshire and Bristol. Phone 01962 735350, email: advice@thevatconsultancy.com