Press release: New charity investigation: The Light

The Charity Commission, the independent regulator of charities in England and Wales, has opened a statutory inquiry into The Light (registered charity number 1121546). The inquiry was opened on 27 June 2014 but commission engagement with the trustees/charity did not commence until March 2015 due to the involvement of another agency. This press release has been delayed due to the commission’s ongoing engagement with that agency.

The purpose of the inquiry into The Light was to examine regulatory concerns, including concerns about significant discrepancies in the charity’s income and expenditure when compared against the income and expenditure figures published in the charity’s submitted accounts for the period 2009-13, and potential abuse and/or wrongdoing in the charity or those otherwise involved in the control or management of the charity.

The scope of the investigation was to look at:

  • the accuracy of the annual accounts, reports, and annual returns submitted by the charity to the commission, in particular whether the charity’s funds were accurately accounted for as having been applied for a charitable purpose in pursuance of its objects and for the public benefit
  • whether the trustees complied with their legal duties and responsibilities in relation to the financial governance of the charity
  • the general administration and governance of the charity, and whether the trustees were capable of fulfilling their legal duties and responsibilities
  • whether the trustees have undertaken appropriate due diligence and acted in the best interests of the charity in their decision to provide funds to a connected company
  • whether the trustees managed conflicts of interest in relation to transactions with this connected company

It is the commission’s policy, after it has concluded an inquiry, to publish a report detailing what issues the inquiry looked at, what actions were undertaken as part of the inquiry and what the outcomes were. Reports of previous inquiries by the commission are available on GOV.UK.

The charity’s details can be viewed on the commission’s online charity search tool.


PR 56/15

Notes to editors

  1. The Charity Commission is the independent registrar and regulator of charities in England and Wales, acting in the public’s interest, to ensure that:

    • charities know what they have to do
    • the public know what charities do
    • charities are held to account
  2. Section 46 of the Charities Act 2011 gives the commission the power to institute inquiries. The opening of an inquiry gives the commission access to a range of investigative, protective and remedial legal powers.
  3. The commission’s decision to announce the opening of a statutory inquiry is based on whether it is in the public interest to do so and with consideration of our objective to increase public trust and confidence in charities.

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