A grant maker that failed to submit its accounts, ignored an official warning and where its trustees showed a “blatant disregard” for their responsibilities, has been removed from the Charity Register.
The Charity Commission has confirmed that the Macbeth Memorial Trust was removed earlier last month following a lengthy investigation that launched in 2020 relating to overdue accounts dating back to 2018.
“The trustees were given a number of deadlines to file the charity’s accounting information, none of which were met,” said the regulator.
Trustees had “indicated that they wished to close the charity” said the Commission, which gave them guidance on how to do this, but “saw no evidence that any steps had been taken to wind the charity up”.
An official warning was issued in May last year calling on trustees to bring its accounts up to date and increase their numbers, but this was also ignored.
Last year the Commission’s assistant director of casework Tracy Howarth said that “the trustees of the Macbeth Memorial Trust have shown a blatant disregard for their legal duties and responsibilities”.
In December last year a further commitment was made by the trustees to close the charity and bank statements showed that its remaining funds had been equally distributed to three charities. A month later a formal application to remove the charity was made and it was removed two months later.
We’ve concluded our inquiry into The Macbeth Memorial Trust.
— Charity Commission (@ChtyCommission) April 5, 2023
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“The Commission found that the trustees were responsible for misconduct and/or mismanagement in the administration of the charity,” found the regulator.
“The trustees repeatedly failed to prepare and submit the necessary financial information and did not comply with the requirements of an OW or follow regulatory advice and guidance. The trustees also failed to operate the charity in line with the governing document.
“The trustees cooperated fully with the inquiry and the Commission is satisfied that the charity has been closed in accordance with the charity’s governing document and in line with the Commission’s guidance.”
The regulator has warned that all trustees of charities with an income of more than £25,000 are under “a legal duty as charity trustees to submit annual returns, annual reports and accounting documents” to the Commission.
“Even if the charity’s annual income is not greater than £25,000 trustees are under a legal duty to prepare annual accounts and reports and should be able to provide these on request,” it added.
The Trust, which operated in Scotland, England and Northern Ireland had last submitted accounts for the year ending December 2017.
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