The four charity regulators of the UK and Ireland will for the first time work together to develop the charity accounting framework for use across all four charity law jurisdictions.

The Financial Reporting Council (FRC) has approved the addition of the Charity Commission for Northern Ireland and the Charities Regulatory Authority for the Republic of Ireland as joint members of the SORP-making body with the Charity Commission for England and Wales and the Scottish Charity Regulator (OSCR). The inclusion of the Charities Regulatory Authority is subject to the SORP being formally adopted by way of regulations for use in the Republic of Ireland.

Statements of Recommended Practice (SORPs) are sector-driven recommendations on financial reporting, auditing practices and actuarial practices for specialised sectors. The FRC’s decision recognises that the charity regulators have agreed to jointly develop a sector-specific framework for accounting and reporting by charities in accordance with the Policy on developing SORPs.

The enlarged SORP-making body will work towards a new charities SORP building on the foundation of the existing SORP to promote a common approach to high quality reporting by charities whilst respecting local differences and legal requirements.

The regulators will begin developing the new SORP from January 2019.

Frances McCandless, Chief Executive of The Charity Commission for Northern Ireland said:

This renewed partnership will allow us to work closely together to create a high quality reporting and accounting framework for charities that can command the confidence of donors and funders across the UK and Ireland.

John Farrelly, Chief Executive of the Charities Regulatory Authority for the Republic of Ireland said:

We welcome this step and are confident that this collaboration will result in an effective common reporting and accounting framework suitable for all four jurisdictions that also respects the unique reporting requirements for both Ireland and the UK.

David Robb, Chief Executive of the Office of the Scottish Charity Regulator said:

The charities SORP has a long history and we look forward to working together to ensure high quality, proportionate reporting and accounting which is crucial in order for charities to demonstrate that they operate transparently and can be trusted in the eyes of the public.

Helen Stephenson, Chief Executive of the Charity Commission for England and Wales said:

We know from our research and case work that the public care deeply about how charities operate. I hope that this will equip us all to help charities rise to the challenge of addressing public concern and explaining their impact through accurate and meaningful reporting. There remains much to be done here and the SORP has a key role to play.

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Notes to Editors

1. The existing charity SORPs (Statements of Recommended Practice) have been set by the Charity Commission for England and Wales and the Scottish Charity Regulator (OSCR). The SORP-making body is responsible for overseeing the SORP and publishing it.
2. Since 2010 both the Charity Commission (Northern Ireland) and the Charities Regulatory Authority had been observer members on the advisory charities SORP Committee.
3. The inclusion of the Charities Regulatory Authority as a member of the SORP-making body is subject to regulations being made under the Charities Act 2009 which require that accounts over a certain threshold prepared on a ‘true and fair’ basis follow the SORP. Until that time the SORP is voluntary in the Republic and the Charities Regulatory Authority will continue as an observer member of the advisory SORP Committee.
4. The Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) is applicable to accounts prepared to give a true and fair view in the UK and Ireland. Whilst this remains the case the FRC oversees the SORP which provides guidance to charities in the UK and Ireland as to how to apply FRS 102 when preparing charity accounts.
5. For more information about the SORP, the SORP-making body and advisory SORP Committee refer to the dedicated website www.charitysorp.org

The Marine Management Organisation and Defra have provided an update on a planned reduction in the quarter 3 catch limit for North Sea Nephrops.

The proposed catch limit of 4 tonnes has been reviewed using new scientific advice. This analysis demonstrates a 4 tonne catch limit is not required for this quarter.

An announcement made on 14 June 2018 explained that the reduction to catch limits had been planned as part of a package of measures to deliver recovery of Farne Deeps nephrops stocks.

Since this date, more up-to-date information has been received from Cefas following their annual video survey of nephrops burrows in the Farne Deeps, completed on 26 June 2018. A preliminary analysis of this data shows a modest but continued increase in stock abundance which, in conjunction with further analysis of MMO landings data of the year to date, gives a more positive impression on stock health. As such, the decision has been made to revise the planned reduction and the July to September catch limit will therefore be maintained at 20 tonnes per vessel.

In addition to this, the MMO has also discussed potential measures with industry, short of a reduction in catch limits, to help relieve pressure on nephrops stocks in the area. During discussions with North East fishermen in particular, the potential for a targeted mackerel fishery was identified. In response to this, the MMO will be increasing the North Sea mackerel catch limit per vessel to 4 tonnes per month for July.

The Charity Commission, the independent regulator of charities in England and Wales, has opened a statutory inquiry into Fazal Ellahi Charitable Trust. The inquiry was opened on 16 April 2018.

The charity’s objects include the education of all people, particularly children and young persons in the Muslim religion and the Urdu language, as well as the advancement of the Muslim religion through the provision of collective prayer meetings and otherwise.

The Commission removed the charity from the register in 2009, in accordance with its legal obligations under Section 34 of the Charities Act 2011. The trustees had failed to submit its annual financial accounts or respond to repeated correspondence from the Commission and therefore the Commission considered that it had ceased to operate. Despite its removal from the register, the charity continued to operate including running a mosque and religious classes for children.

Despite not being registered with the Commission, the charity remains under the Commission’s regulatory remit. The Commission engaged with the charity in 2017 after being made aware of offences committed by the Imam at the mosque operated by the charity. The offences resulted in a conviction of six counts of encouragement of terrorism and two counts of encouraging support for a proscribed organisation in relation to a series of sermons and classes for children he gave at the mosque.

The inquiry will examine the following regulatory concerns:

• the management and oversight of staff, use of the charity’s premises and safeguarding procedures by the trustees
• whether the trustees have properly exercised their legal duties and responsibilities under charity law in the administration of the charity
• the financial management of the charity, particularly in regards to maintaining and preserving accounting records
• whether there has been misconduct and/or mismanagement by the trustees, including failure to comply with the charity’s own governing document

The Commission has exercised its regulatory powers under section 76(3)(d) of the Charities Act 2011 to ‘freeze’ the charity’s bank account and under section 84A of the Act to direct the trustees not to take specified actions relating to activities at the charity which would constitute regulated activity.

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.

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Notes to editors

1. The Charity Commission is the regulator of charities in England and Wales. To find out more about our work see the about us page on GOV.UK
2. Search for charities on our check charity tool
3. 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
4. Regulated activity is work which involves close and unsupervised contact with vulnerable groups including children. The full legal definition of regulated activity is set out in Schedule 4 of the Safeguarding Vulnerable Groups Act 2006 as amended by the Protection of Freedoms Act 2012

‘Doris’, ‘Dave’, ‘Henry’, ‘Betsy’ and ‘Bumble’ were popular choices, with the largest proportion of those who said they named their car coming from the East Midlands (28%). The smallest proportion came from Northern Ireland, Scotland and Wales (1%, 3% and 6% respectively).

Women were almost twice as likely to give their car a name as men (65% and 35% respectively), with the majority of people who said they name their cars aged between 55 and 64 (41% within this age group said they gave their car a name).

The make, model, colour and ‘general look’ of the car were the common reasons given for the choice of name, with Fords, Vauxhalls, Toyotas, BMWs and Hyundais being the makes of vehicle most frequently given a name.

With 87% saying they had bought a personalised registration to match the name they give to their car, this could explain some of the obscure personalised registrations seen on cars.

DVLA Personalised Registrations sales manager Jody Davies said:

We sold DOR 1S, DAV 3S, HEN 2Y and HER 81E in the past, as well as personalised registrations where the meaning and significance seems much less obvious. It’s no surprise to find that people want to say something about their car in this way – whether the name is something personal to them or a bit of fun that they want to share with others.

Personalised registrations can be sold at auction for varying – and sometimes very large – amounts of money, but online they start from £250 so getting the ideal plate for your car could be less expensive than you may have thought.

In the last financial year 2017 to 2018, the sale of personalised registrations by DVLA raised over £160 million for HM Treasury. With around 50 million personalised registrations for sale on DVLA’s website, motorists can find out if their car’s name is available with just a few clicks.

Notes to editors

The personalised registrations referred to in the text were sold by DVLA at auction as follows:

• DOR 1S – £6,800 September 1990
• DAV 3S – £9,100 September 1999
• HER 81E – £7,000 January 2003
• HEN 2Y – £6,300 June 2005

The prices quoted above do not include VAT on the ‘hammer price’ listed; the buyer’s premium (+VAT) and DVLA assignment fees.

For the financial year 2017 to 2018, the sale of personalised registrations by DVLA generated £161,902,560 revenue for HM Treasury, including VAT and assignment fees.

Names that appeared more than once were:

• The Beast
• Betsy
• Bertie
• Bumble
• Dave
• Doris
• Henry
• Herb / Herbie
• Landy
• Sparky

The personalised registration depicted in the image, BR17 NEY is available for sale at the next DVLA live auction, taking place at the Oxford Belfry Hotel, Milton Common on 18, 19 and 20 July 2018, with a reserve price of £700 (plus fees).

Quoted statistics are based on responses to a DVLA survey.