By David Young-
The Charity Commission has opened a statutory inquiry into The Macbeth Memorial Trust, after identifying regulatory concerns. The charity also failed to comply with an Official Warning.
The Macbeth Memorial Trust was registered in 2016 and operates as a grant-making body.
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The memorial Trust’s method of operation makes grants to individuals and to organisations, assisting the disabled and providing general charitable purposes for the advancement of health or saving of lives.
It also purports to provide relief of poverty and education training provides services to thje elderly and other charities and young people with disabilities
The charity which operates throughout England, Scotland and Northern Ireland
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The Commission first contacted The Macbeth Memorial Trust in October 2020 after the charity failed to submit accounting information for financial years ending in 2018 and 2019.
A number of reminders were sent to trustees before a final reminder was sent at the end of October 2020. Trustees were sent a warning of further action in December 2021 after accounts continued to be overdue.
As the charity failed to file accounts, despite regular timely reminders and engagement from the regulator, The Commission issued an Official Warning in May 2022 after the charity failed to file The charity continued in its failure to provide accounting information after receiving the Official Warning.
Records also show that since August 2020, the charity has been operating with just two trustees, breaching the charity’s governing document.
Furthermore, the regulator provided formal advice to the trustees on how to close their charity after they noted their intention to close. However, the Commission saw no evidence that any meaningful steps were taken to wind up the charity by the deadline given.
The inquiry, which opened on the 24th November 2022, will examine:
The extent to which the trustees are complying with their legal duties in respect of their administration, governance and management of the charity, particularly their accounting and reporting responsibilities and compliance with the charity’s governing document.
The trustees’ plans for the charity’s future and the charity’s viability.
The extent to which any failings or weaknesses identified in the administration of the charity during the inquiry were a result of misconduct and/or mismanagement by the trustees.
It is the Commission’s policy, after it has concluded an inquiry, to publish a report detailing issues the examined, the action undertaken, and the inquiry’s outcomes.
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