Agenda item

Decision:

(1)      That the review and approval of the charitable accounts for the Guildford Sportsground Charity be delegated to the Leader of the Council in consultation with the Lead Councillor responsible for Finance and Assets, Customer Services and the Director of Resources and the Parks and Landscape Manager.

(2)     That the review and approval of charitable accounts for:

·       The Burpham War Memorial Recreational Grounds Charity;

·        The Public Walks and Pleasure Grounds Charity;

·        The Racks Close Open Spaces Charity

·        The Allen House Charity

be delegated to the Leader of the Council in consultation with the Lead Councillor responsible for Finance and Assets, Customer Services and the Director of Resources.

(3)   That the Specialist Solicitor (Projects, Corporate and Commercial) be authorised in consultation with the Lead Specialist (Finance) to complete any documentation pursuant to the submission of charitable accounts to the Charity Commission.

(4)   That the Parks and Landscape Manager be requested to circulate to the Committee a summary of the background and purpose of the charities referred to in paragraph (2) above, together with guidance issued by the Charity Commission.

Reason:

To comply with the legal requirement that the Charity must submit annual accounting returns to the Charity Commission. If the Trustee fails to submit these returns, it could result in the Charity Commission removing the charity from its register and taking further action.

Alternative options considered and rejected by the Executive:

None

Details of any conflict of interest declared by the Leader or lead councillors and any dispensation granted:

None

The Committee noted that the Council was charitable trustee in respect of the following trusts:

·       The Guildford Sports Ground Charity (also known as the Woodbridge Road Sports Ground);

·       The Burpham War Memorial Recreational Grounds Charity;

·       The Public Walks and Pleasure Grounds Charity;

·       The Racks Close Open Spaces Charity

·       The Allen House Charity.

In its role as trustee, the Council (acting through this Committee) was required to submit annual accounts and a Trustee Report within 10 months of the end of each financial year setting out, amongst other things, the charities’ expenditure and income which have promoted the charitable objects.  The deadline to file the annual accounts and Trustee Reports (where required) was on or before 31 January 2020.

The Committee was informed that the aim of account returns and Trustee Reports was to provide a clear picture of the charity’s activities and financial position.  A Trustee Report was required only for those charities whose gross income exceeded £25,000.

The Director of Resources had noted that the staffing resources and expertise required to satisfy external auditor queries in order to produce the accounts had increased significantly over the last two years following the increase in income received by some of the charities. 

As a result, the Finance Team had been unable to finalise the various charitable accounts in a timely fashion to enable scrutiny by the Committee.

In order to meet the account filing deadline and ensure proper Trustee scrutiny, it was proposed that the accounts be reviewed by the Leader of the Council in consultation with the Lead Councillor for Finance and Assets, Customer Services and the Director of Resources.

There had been significant capital investment in the Guildford Sportsground Charity.  The Parks and Landscape Manager would provide the practical insight into the impact of this investment on the regular charitable activity as well as the long-term strategy to ensure that the charity flourished.

The Committee

RESOLVED:

(1)     That the review and approval of the charitable accounts for the Guildford Sportsground Charity be delegated to the Leader of the Council in consultation with the Lead Councillor responsible for Finance and Assets, Customer Services and the Director of Resources and the Parks and Landscape Manager.

(2)    That the review and approval of charitable accounts for:

·       The Burpham War Memorial Recreational Grounds Charity;

·       The Public Walks and Pleasure Grounds Charity;

·       The Racks Close Open Spaces Charity

·       The Allen House Charity

be delegated to the Leader of the Council in consultation with the Lead Councillor responsible for Finance and Assets, Customer Services and the Director of Resources.

(3)   That the Specialist Solicitor (Projects, Corporate and Commercial) be authorised in consultation with the Lead Specialist (Finance) to complete any documentation pursuant to the submission of charitable accounts to the Charity Commission.

(4)   That the Parks and Landscape Manager be requested to circulate to the Committee a summary of the background and purpose of the charities referred to in paragraph (2) above, together with guidance issued by the Charity Commission.

Reason:

To comply with the legal requirement that the Charity must submit annual accounting returns to the Charity Commission. If the Trustee fails to submit these returns, it could result in the Charity Commission removing the charity from its register and taking further action.