Tip! Agency Collections are used when you collect money on behalf of someone else (for example you may have a collection at a particular service that is for Christian Aid).
In this case neither your church/charity or its finance committee have any control over the way that the money is used. It is described as an Agency Collection (or sometimes a ‘post box’ account). You are acting as an agent, collecting on behalf of someone else.
Please note the above information is not definitive and you should always obtain clarification from the SORP and/or Charity Commission when deciding what constitutes an agency collection and what is normal income and expenditure.