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Kids Company: assessment of adequacy of judgements of trustees

By Stephen Mathews | 15 March 2021

Many of us will remember the dramatic collapse of the charity, Kids Company, in 2015 shortly after receiving a £3 million grant from the Government. Following the financial failure, the Official Receiver had sought disqualification orders under section 6 of the Company Directors Disqualification Act 1986 (CDDA 1986) against the seven trustees of Kids Company and its CEO.


A cautionary tale on charity fraud

By Stephen Mathews | 11 March 2021 | Comments (1)

We recently heard of a very sad story about a man who pleaded guilty for stealing more than £450,000 from three charities - one of which was a church where he was volunteer treasurer. As a result he was given a three-year prison sentence. 


Charity Commission review – Revelation Foundation

By Stephen Mathews | 10 December 2020

The Revelation Foundation produces and broadcasts Christian content television programmes. Originally broadcasting from the UK, the bulk of the operations were moved to Spain over a number of years. The Commission’s involvement in the Revelation Foundation stemmed from complaints regarding the transparency of the charity’s funding arrangements. The subsequent inquiry identified a number of serious failings.


Charity Commission review – Pastor P

By Stephen Mathews | 9 December 2020

The case was an appeal against a Charity Commission disqualification order of the former senior pastor of ‘R Church London’. The order disqualified P from being a charity trustee or holding a senior management position in a charity for ten years.


Bates Wells decision-making tool

By Stephen Mathews | 8 December 2020

We wanted to flag an initiative from charity law specialists Bates Wells, which may be helpful for churches and Christian charities facing difficult decisions.


COVID-19 and the annual accounts

By Stephen Mathews | 16 September 2020

It is not surprising that given its importance and widespread impact, COVID-19 will feature in church and charity accounts for the foreseeable future. Whilst it is important, we do believe that this issue should not dominate the accounts, and neither should it overshadow the positive work and impact that churches are having in their local communities, perhaps even as a result of the pandemic.


Account filing and serious incident reporting in light of COVID-19

By Stephen Mathews | 15 September 2020

The Charity Commission has issued a statement which says that during the coronavirus pandemic, it will be as flexible and pragmatic as possible in its approach to regulation. Whilst still asking charities to file accounts on time if at all possible, the Commission has said that where an imminent filing deadline can’t be met they can be contacted with a view to arranging an extension.


HMRC feedback on common Gift Aid claim errors

By Stephen Mathews | 9 June 2020

Whilst COVID-19 appears not to have significantly slowed the repayment of Gift Aid claims, HMRC has identified some common errors made on claims that do cause processing delays.


Gift Aid on cancelled events

By Stephen Mathews | 7 June 2020

The Government has agreed to temporarily enable attendees of events that have been cancelled as a result of COVID-19 to be allowed to donate their event ticket price to the hosting charity, under Gift Aid, without the need for the price paid to be refunded to the ticket holder first.


Making decisions as trustees

By Stephen Mathews | 4 June 2020

We recognise that being a church or charity trustee at the present time is not easy. All the normal rules of operation appear to be removed, and even the simple task of meeting together to discuss issues is not possible. So how do you make biblically based decisions at a time like this?