Decision

Charity Inquiry: seven charities connected by two common trustees and common registered details

Published 22 July 2021

This decision was withdrawn on 26 July 2023

This report has been archived in line with our policy as is it over 2 years old.

Applies to England and Wales

The charities:

Kono District Development Association UK (KDDA UK) (1160673)

Social Action and Poverty Alleviation (SAAPA) (1111959)]

ACT (Action for Community Transformation) (1174726)

British Africa Connexions (BAC) (1171412)

FAO (Friends of African Organisations) (1147157)

Hope Direct (1114725)

IPAD (1131132)

The seven charities appeared to be connected by common trustees, Opas Tamba Jimmy-Kay and James Grantham ^{[footnote 1]}, including a number of what at the time the Inquiry opened were suspected to be aliases of Opas Tamba Jimmy-Kay. Commission records show several variations of spelling of Opas Tamba Jimmy-Kay for the various trusteeships he held and slight varients in his date of birth. Opas Tamba Jimmy-Kay’s/James Grantham’s address and some of the dates of birth were identical to 10 other trustees linked to five of the charities within the class Inquiry. The Charity Commission (‘the Commission’) records held three different dates of birth for Opas Tamba Jimmy-Kay.

Issues under investigation

The Commission proactively identified regulatory concerns in the accounts for one of the charities. This prompted the Commission to look more closely at the individuals involved in the operation of that charity and whether they were involved in the administration of any other charities. As a result of this exercise the seven charities listed above were identified.

The Commission exercised its power under s52 of the Charities Act 2011 (‘the Act’) to obtain the bank statements for all seven of the identified linked charities in order to undertake a comparison between the Annual Returns and Accounts submitted to the Commission and the bank activity for the corresponding financial periods.

Income in accounts and annual returns

Charity	FYE	Bank statements	Accounts/annual return	Difference
ACT	2018/19	£102,312.26	£9,000	£93,312.26
BAC	2017/18	£21,487.37	£23,500	-£2,012.63
FAO	2017/18	£183.29	£9,450	-£9,266.71
Hope Direct	2016/17	£46.18	£9,655	-£9,608.82
Hope Direct	2015/16	£1.12	£9,741	-£9,739.88
Hope Direct	2014/15	£4,137.42	£8,500	-£4,362.58
IPAD	2015/16	£503.95	£84,000	-£83,496.05
KDDA UK	2016/17	£14,678.53	£17,672	-£2,993.47
KDDA UK	2015/16	£15,118.84	£18,790	-£3,671.16
SAAPA	2014/15	£37,873	£45,000	-£7,127
SAAPA	2013/14	£50,256	£9,500	£40,756
SAAPA	2012/13	£33,890	£44,850	-£10,960

Expenditure in accounts and annual returns

Charity	FYE	Bank statements	Accounts/annual return	Difference
ACT	2018/19	£102,296.40	£8,900	£93,396.40
BAC	2017/18	£21,478.43	£22,852	-£1,373.57
FAO	2017/18	£182.91	£9,120	-£8,937.09
Hope Direct	2016/17	£0.00	£9,501	-£9,501
Hope Direct	2015/16	£0.22	£9,700	-£9,699.78
Hope Direct	2014/15	£4,025.24	£8,150	-£4,124.76
IPAD	2015/16	£0.00	£39,000	-£39,000
KDDA UK	2016/17	£22,584.17	£23,331	-£746.83
KDDA UK	2015/16	£15,415.40	£19,491	-£4,075.60
SAAPA	2014/15	£37,879	£44,952	-£7,073
SAAPA	2013/14	£50,251	£9,450	£40,801
SAAPA	2012/13	£33,890	£43,900	-£10,010

The accounts held by the Commission for IPAD for Financial Year End (‘FYE’) 2016 recorded identical financial information to two other sets of accounts submitted by FAO and SAAPA for differing FYEs. The Commission was concerned that the provision of any such information was potentially false and misleading by the trustees and could be mismanagement and/or misconduct and may be an offence under section 60 of the Act.

On 29 April 2019 the Commission opened a statutory class inquiry ^{[footnote 2]} under section 46 of the Act to further investigate the regulatory concerns.

The scope of the Inquiry included looking at whether:

• the charities have been operating for exclusively charitable purposes for the public benefit in furtherance of their charitable objects
• the financial controls of the charities are adequate, and their funds have been properly expended and can be accounted for
• the trustees of the charities have complied with their legal duties in respect of their administration, governance and management of the charities
• the trustees’ compliance with legal obligations for the content and preparation of the charities accounts and other information or returns is in line with the statutory requirements
• the trustees’ may have knowingly or recklessly provided the Commission with information which is false or misleading

The class inquiry closed with the publication of this report.

The findings of the class inquiry have been broken down against each charity in the report that follows.

Kono District Development Association UK (“KDDA UK”) registered charity number 1160673

KDDA UK was registered with the Commission on 26 February 2015. It is governed by a Constitution dated 6 April 2013, amended by Special Resolution dated 31 January 2015.

The charity’s objects include:

• developing the skills of people from the Kono District, Sierra Leone and immigrants and their families now living in the UK
• the relief of poverty of those in the Kono District of Sierra Leone and refugees and immigrants from this district now living in the UK
• advancing the education of the general public in the history, culture and traditions of the Kono Tribe of Sierra Leone
• the preservation and protection of the environment by the promotion of sustainable development in Kono District, Sierra Leone
• promotion of remote human rights

The charity’s entry can be found on the register of charities (“the Register”).

Findings

Trustees

When the inquiry opened, KDDA UK’s entry on the Register, listed it as having 14 trustees. The inquiry found that all 14 were actively involved in the administration of the charity. One of the trustees was Opas Tamba Jimmy-Kay and he held that office from 27 October 2018 to 1 October 2020.

Finances and record keeping

Income	Bank statements	Accounts/annual return	Difference
2016/17	£14,678.53	£17,672	-£2,993.47
2015/16	£15,118.84	£18,790	-£3,671.16

Expenditure	Bank statements	Accounts/annual return	Difference
2016/17	£22,584.17	£23,331	-£746.83
2015/16	£15,415.40	£19,491	-£4,075.60

The inquiry found that the charity’s accounts, submitted to the Commission for the FYE 31 October 2016 and 2017 showed significant discrepancies between the income and expenditure shown in the charity’s bank account, compared to the information submitted in the Annual Returns/Accounts as set out above.

On 26 September 2019 the inquiry met with the trustees and inspected the charity’s books and records. The inquiry found that a committee of the trustees had been set up to establish why there had been discrepancies in their financial reporting. This committee had identified that in their previous years’ calculations, the balance before the 1 November of the previous year had not been carried forward and therefore the information provided by KDDA UK had been incorrectly completed. The charity’s recently appointed accountant provided reconciled accounts for the last three reporting years resulting in adjusted income and expenditure figures.

The inquiry was provided with evidence to show how the committee had reached this conclusion. The inquiry was informed that as KDDA UK was a new charity the organisation had been using its trustees to do its accounts as it could not afford to pay professional accountants.

The inquiry found the trustees had kept detailed records evidencing payments relating to fundraising and charitable activities and had a financial controls policy in place.

Charitable activity

The inquiry found that funds were being applied in accordance with the charity’s purposes.

Regulatory Action

The inquiry provided advice and guidance to the trustees to strengthen their governance and corresponded with the charity’s recently appointed accountant who provided reconciled accounts for the last three reporting years resulting in adjusted income and expenditure figures.

Conclusion

The Commission concluded that whilst KDDA UK made errors in its accounting submissions to the Commission, it satisfactorily evidenced that it was operating for the public benefit.

Consequently, KDDA UK was removed from the substantive phase of the class inquiry on 29 October 2019.

Social Action and Poverty Alleviation) (SAPPA) registered charity number 1111959

SAAPA was registered with the Commission on 7 November 2005 and was removed from the Register on 3 November 2020. It was governed by a Constitution dated 26 January 2005, amended by Special Resolution on 26 May 2005.

The charity’s objects included:

• the promotion of racial harmony between persons of different racial groups, in particular those aged 10-20 resident in the areas of Edgware and Barnet, by the provision of facilities for multi-racial recreational opportunities, arts and crafts activities, including activities for those with specialised physical needs
• the advancement of education among children and young people, particularly those residents in the areas of Edgware and Barnet, by the provision of after school classes, literacy programmes, skills development courses and other similar activities

The charity was removed from the Register on 3 November 2020 and is recorded as a removed charity on the Register.

Findings

Trustees

SAAPA’s governing document stipulates there must be a minimum of three trustees and a minimum of two trustees to form a quorum to make valid decisions. When the inquiry opened, SAPPA’s entry on the Register listed it as having three trustees. Of these three trustees:

• one trustee was Opas Tamba Jimmy-Kay who had held that office from 26 May 2005
• one trustee provided the inquiry with a signed statement confirming that they were not and never had been a trustee of SAAPA and had no recollection of any involvement with the charity
• the other trustee informed the inquiry that he had not been involved with the charity until August 2019 despite records indicating they had been a trustee since12 March 2011. The inquiry’s repeated attempts to meet with this trustee were unsuccessful

The Inquiry found that Opas Tamba Jimmy-Kay had been operating as the sole trustee until at least August 2019.

Use of aliases

The inquiry noted that a James Grantham ^{[footnote 3]} was the named SAPPA contact in a vehicle leasing contract, taken out by SAPPA on 28 September 2018.

The inquiry interviewed Opas Tamba Jimmy-Kay on 30 and 31 October 2019. He initially denied knowing James Grantham, but when presented with evidence obtained by the inquiry of two photo card driving licences which contained his image, one of which was in the name of Opas Tamba Jimmy-Kay and one in the name of James Grantham, he admitted that he was James Grantham and that he had previously changed his name by deed poll.

Opas Tamba Jimmy-Kay subsequently provided the inquiry with documentation to confirm that he had formally changed his name by deed poll on 1 June 2016 to James Grantham; on 1 September 2018 he formally changed his name back to Opas Tamba Jimmy-Kay.

The change of name Deed provided by Opas Tamba Jimmy-Kay makes it clear that upon changing his name he had renounced his former name and was to only use his new name for all purposes and when completing official documentation. However, the inquiry found that both names were being used simultaneously during the same period for four of the charities that are part of the class inquiry ^{[footnote 4]}.

Finances and record keeping

Income	Bank statements	Accounts/annual return	Difference
2014/15	£37,873	£45,000	-£7,127
2013/14	£50,256	£9,500	-£40,756
2012/13	£33,890	£44,850	-£10,960

Expenditure	Bank statements	Accounts/annual return	Difference
2014/15	£37,879	£44,952	-£7,073
2013/14	£50,251	£9,450	£40,801
2012/13	£33,890	£43,900	-£10,010

Accounts

The inquiry found that the charity’s accounts, submitted to the Commission for the financial year ending (FYE) 30 September 2012 showed identical financial information (profit and loss details) to those submitted to the Commission by FAO and IPAD for differing FYE’s.

The inquiry also identified that the charity’s total income and expenditure in its accounts for FYE 7 January 2009 were identical to those submitted in accounts provided to the Commission for FYE 7 November 2015. The two sets of accounts contained identical figures for governance costs, net income, net movement in funds and balances. When the inquiry put this to Opas Tamba Jimmy-Kay his explanation was that the charity’s accountant had made mistakes.

The individual who was listed in the accounts as being the Independent Examiner for SAAPA provided a signed statement to the inquiry confirming that he is not and never had been the Independent Examiner of the charity.

Vehicles

The accounts submitted by the charity for the year ending 7 November 2016 record that £84,000 had been expended on vehicles.

The inquiry conducted a books and records inspection of SAPPA’s records on 30 October 2019 and found lease contracts relating to several vehicles within the charity’s records (an Audi A4, two Mercedes Benz, a Range Rover Evoque, Land Rover Discovery and a Nissan Juke).

Opas Tamba Jimmy-Kay confirmed that a number of vehicles were leased over this period but at no expense to the charity, although they were used by both the charity and his private company. The inquiry found a Mercedes Benz was leased in the charity’s name. Opas Tamba Jimmy-Kay informed the inquiry that he paid for the vehicles’ insurance through his private company but there were no records to evidence or support this or the usage of the vehicles.

The books and records inspection identified a significant number of petrol receipts, which appeared excessive for this charity given its area of benefit. Further, none of the receipts were attributable to a vehicle, driver or what charitable work had been undertaken. Opas Tamba Jimmy-Kay told the inquiry that vehicles were required to collect and transport beneficiaries to/from their homes to charity premises for educational activities. No evidence could be provided to show who the beneficiaries were. The inquiry was unable to establish what expenditure the charity had incurred on vehicles and their usage or why the charity acquired or needed such vehicles.

The inquiry identified the charity had an outstanding debt of £7,172.83, in respect of a Mercedes Benz vehicle leased in the charity’s name.

The documents obtained by the inquiry show the charity’s bank statements had been used as supporting evidence of the ability to meet the vehicle lease payments. The repayments were to be made from SAPPA’s bank account. The lease company attempted to take a series of direct debit payments from this account from 4 November 2016 to 20 March 2018, all of which were refused due to a lack of funds in the account. The inquiry found the charity’s bank account closed on 20 January 2017 and the lease company had not been provided with any alternative payment details.

On 17 May 2018 the vehicle was recovered by the vehicle lease company and a debt recovery company sought payment of the outstanding £7,172.83 from the charity.

The inquiry found that it is entirely improbable that Opas Tamba Jimmy-Kay was unaware of the financial obligation under the terms of the contract given he had signed the leasing documentation using his alias James Grantham and finds that on the balance of probabilities, by closing a bank account which he knew was the account from which payments for the car were to be made and by failing to provide an alternative he did not take adequate steps to deal with a liability which had been incurred in the charity’s name.

Charitable activity

Opas Tamba Jimmy-Kay was unable to provide adequate records to demonstrate the charity’s income and provide evidence of charitable activity as had been stated in the charity’s Annual Returns/Accounts.

Many of the receipts and documents produced could not be attributed to the charity’s expenditure nor connected to any activities or services in furtherance of the charity’s purposes. There was however evidence to suggest that some of the receipts produced were for personal expenditure of Opas Tamba Jimmy-Kay and he was unable to demonstrate that this was not the case.

Within the records produced by Opas Tamba Jimmy-Kay the inquiry found a significant number of invoices, making repeat payments to several named individuals. Opas Tamba Jimmy-Kay outlined that he had paid volunteers monthly fixed payments, ranging from £160-£260, to reward them for giving their time/services. Opas Tamba Jimmy-Kay explained that these payments were to volunteers for their expenses rather than as wages, and that HMRC agreed that he could claim back VAT to ease the pressure on him financially.

Opas Tamba Jimmy-Kay was unable to provide any documentary evidence to confirm that HMRC were content with his claiming back VAT in this way and his explanation for doing so i.e. to ease the financial pressure that he was under personally, raises concerns over how he has managed and kept separate his personal finances and the charity’s. Opas Tamba Jimmy-Kay was unable to provide the contact details of any of these volunteers in order that the inquiry could seek to verify his account.

Regulatory Action

On 2 October 2020, the Commission made an order under Section 181(a) of the Act, to disqualify Opas Tamba Jimmy-Kay as a charity trustee of all charities and from holding senior management positions for 15 years.

On 3 November 2020 the Commission exercised its powers under s34(1)(a) of the Act to remove SAPPA from the Register.

SAAPA was removed from the substantive phase of the class Inquiry on 3 November 2020.

Conclusion

The Commission concluded that the trustees of SAPPA could not satisfactorily evidence that it was operating exclusively for the public benefit. It was further concluded based on the evidence obtained that the only individual who had acted in the administration of the charity up to at least August 2019 was Opas Tamba Jimmy-Kay. He had supplied false and misleading information to the Commission both by giving the appearance that he was managing the charity alongside other individuals and by supplying inaccurate information in the financial returns.

Consequently, the extent of his mismanagement and misconduct was such that he was disqualified from acting as a trustee for the maximum period of 15 years and the charity was shortly after removed from the Register.

ACT (Action for Community Transformation) registered charity number 1174726

ACT was registered with the Commission on 19 September 2017 and was removed from the Register on 24 May 2021. It was governed by a CIO – Foundation Constitution (the ‘governing document’) dated 30 April 2017.

The charity’s objects included:

• to help young people, especially but not exclusively through leisure time activities, so as to develop their capabilities that they may grow to full maturity as individuals and members of society

The charity was removed from the Register on 24 May 2021 and is recorded as a removed charity on the Register.

Findings

Trustees

The inquiry found that, prior to its opening, James Grantham and Opas Tamba Jimmy-Kay were both simultaneously registered as trustees of this charity from 1 January 2018 to 1 March 2018 despite them being the same individual.

ACT’s governing document stipulates there must be a minimum of three trustees to form a quorum and to make valid decisions. At the time the inquiry opened, the Register listed the charity as having four trustees. Of these four trustees, three trustees failed to respond to any communications from the Commission, including failing to respond to directions made under s.47 of the Act.

Opas Tamba Jimmy-Kay was the only trustee who replied to the Commission.

On 30 August 2019 Opas Tamba Jimmy-Kay informed the inquiry his fellow three trustees had resigned on 28 August 2019.

On 31 October 2019 the Register was updated by Opas Tamba Jimmy-Kay to show that a new trustee had been appointed. Between 6 November 2019 to 15 September 2020 the inquiry made several attempts by email, letter and by way of directions issued under s47 of the Act to engage with this new trustee. Subsequently the inquiry received a letter dated 5 October 2020 from this trustee stating that they had resigned from their position as trustee on 10 September 2020.

The Register was updated further on 18 June 2020 to show that another trustee had been appointed. Despite the inquiry’s attempt by s.47 direction to meet with this trustee no response was received within the timeframe set. Subsequently on 10 September 2020 this trustee informed the inquiry by letter that they had not taken up the position of trustee due to Covid19.

On 16 September 2020 the Register was updated to show that two new trustees had been appointed.

On 6 November 2020 the inquiry held a meeting with the two newly appointed trustees where the concerns of mismanagement and/or misconduct associated with this charity were outlined to them.

The trustees informed the inquiry that they did not have access to any charity records as none had been kept and despite their attempts to obtain information from the previous trustees no responses were received.

Subsequently on 8 November 2020 the trustees informed the inquiry that they had held an emergency meeting and resolved to close and dissolve the charity immediately.

Finances and record keeping

Income	Bank statements	Accounts/annual return	Difference
2018/19	£102,312.26	£9,000	£93,312.26

Expenditure	Bank statements	Accounts/annual return	Difference
2018/19	£102,296.40	£8,900	£93,396.40

The inquiry found the financial information submitted by the charity identified significant discrepancies between the income and expenditure shown in the charity’s bank account, compared to the information submitted in the Annual Returns/Accounts.

The inquiry contacted the person named on the accounts as Independent Examiner for ACT and obtained a signed statement confirming that they had not and never had been the Independent Examiner for this charity.

Charitable activity

Opas Tamba Jimmy-Kay and the newly appointed trustees were unable to provide adequate records to demonstrate the income and expenditure of ACT or evidence to show that funds were applied in accordance with the charity’s purposes.

Between 1 August 2018 and 16 August 2018, the inquiry identified a number of payments indicating the use of charity funds in France, Spain and Portugal. The inquiry found such expenditure does not fit with the stated aims and activities of the charity.

Regulatory Action

As a consequence of the Commission’s order made under Section 181(a) of the Act on 2 October 2020, Opas Tamba Jimmy-Kay was disqualified as a charity trustee from all charities including ACT and from holding senior management positions for 15 years.

On 24 May 2021 the Charity was dissolved and removed from the Register.

Consequently, ACT was removed from the substantive phase of the class Inquiry on 25 May 2021.

Conclusion

The Commission concluded that the trustees of ACT could not evidence that it was delivering charitable activities for the public benefit. Until the appointment of two new trustees in September 2020 there was no evidence to verify that anyone aside from Opas Tamba Jimmy-Kay had been acting as a trustee. It was further concluded that the information provided to the Commission prior to the inquiry, such as accounts which gave the appearance of being signed by an Independent Examiner when they had not and which indicated the charity was being run by a sufficient number of trustees, had been created to give the reader the impression that the charity was being well run, when in fact it was not.

Consequently, based on the evidence obtained the Commission concluded that the individual who had acted and was responsible for the mismanagement and/or misconduct in the administration of the charity was Opas Tamba Jimmy-Kay.

BAC (British Africa Connexions) registered charity number 1171412

BAC was registered with the Commission on 1 February 2017 and ceased to exist on 28 May 2020 and it was removed from the Register on that date. It was governed by a CIO – Foundation Constitution (the ‘governing document’) dated 19 July 2016.

The charity’s objects included:

• for the public benefit the advancement of education by providing educational courses such as after-school clubs, workshops and tuition for children and young people in the London area

The charity was removed from the Register on 28 May 2020.

Findings

Trustees

BAC’s governing document stipulates there must be a minimum of three trustees and a minimum of two trustees to form a quorum to make valid decisions. At the time the inquiry opened the Register listed four trustees for the charity. Of these four trustees:

• three trustees failed to respond to any communications from the Commission, including failing to respond to directions made under s.47 of the Act
• the only trustee who replied to the Commission informed the inquiry on 19 November 2019 that he had resigned. This individual is on the balance of probabilities determined by the inquiry to be an alias of Opas Tamba Jimmy-Kay ^{[footnote 5]}

Finances and record keeping

Income	Bank statements	Accounts/annual return	Difference
2017/18	£21,487.37	£23,500	-£2,012.63

Expenditure	Bank statements	Accounts/annual return	Difference
2017/18	£21,478.43	£22,852	-£1,373.57

The Commission identified discrepancies between the income and expenditure declared in the charity’s Annual Return and accounts submitted by the trustees for the financial year ended 31 January 2018 to the transactions flowing through the charity’s bank accounts for the corresponding periods.

The inquiry contacted the Independent Examiner for BAC and obtained a signed statement confirming that they had not and never had been the Independent Examiner for this charity.

The inquiry also found the bank accounts that the charity had identified to the Commission in its Annual Return as being its bank account were not held in the name of the charity but in the name of James Grantham.

Charitable activity

The trustee suspected to be an alias of Opas Tamba Jimmy-Kay was unable to provide adequate records to demonstrate the income and expenditure of the charity or evidence to show that funds were applied in accordance with the charity’s purposes.

The inquiry’s analysis of the charity’s bank account statements identified payments made in Portugal which is not within the charity’s area of operation.

Furthermore, the bank statements recorded unexplained payments totalling £7,626 to Opas Jimmy-Kay which had descriptions such as “Wages”, “Ovtpay” and “Ovttme’. The inquiry found that this is in contrary to Clause 6 of the charity’s governing document which stipulates trustees should not receive financial benefits of this nature from the charity.

Regulatory Action

As a consequence of the Commission’s order made under Section 181(a) of the Act on 2 October 2020, Opas Tamba Jimmy-Kay was disqualified as a charity trustee from all charities including BAC and from holding senior management positions for 15 years.

On 28 May 2020 the Commission removed the charity from the Register.

Consequently, BAC was removed from the substantive phase of the class Inquiry on 1 October 2020.

Conclusion

The Commission concluded that the charity had been run by one individual who the Commission determined was an alias of Opas Tamba Jimmy-Kay. The one trustee who engaged with the inquiry did not provide adequate records to demonstrate any charitable activity had taken place. It was further concluded that the information provided to the Commission prior to the inquiry, such as accounts which gave the appearance of being signed by an Independent Examiner when they had not been and which indicated the charity was being run by a sufficient number of trustees, had been created to give the reader the impression that the charity was being well run, when in fact it was not.

Consequently, based on the evidence obtained the Commission concluded that the individual who had acted and was responsible for the mismanagement and/or misconduct in the administration of the charity was Opas Tamba Jimmy-Kay.

FAO (Friends of African Organisations) registered charity number 1147157

FAO was registered with the Commission under its former name Hope 4US on 8 May 2012 and it was removed from the Register on 17 January 2020. It was governed by a Constitution (the ‘governing document’) dated 1 January 2011.

The charity’s objects included: Being particularly but not exclusively for the benefit of people of African origin and other ethnic minorities within Greater London and the surrounding area, are:

• the relief of unemployment
• the relief of poverty
• the advancement of education and training with a view to increasing people’s skills and realising their full potential
• to act as a resource for young people between the age of 10 to 19 years old by providing advice and assistance and organizing programs of physical, educational, and other activities
• the advancement of education for young children through after school clubs

The charity was removed from the Register on 17 January 2020 and is recorded as a removed charity on the Register.

Findings

Trustees

FAO’s governing document stipulates there must be a minimum of three trustees and a minimum of two trustees to form a quorum to make valid decisions. At the time the inquiry opened the Register listed three trustees for the charity. Of the three trustees:

• all three failed to respond to any communications from the Commission, including failing to respond to directions made under s.47 of the Act

The Commission’s records indicated former trustees of this charity were James Grantham and Opas Tamba Jimmy-Kay and included other persons who shared the same date of birth as Opas Tamba Jimmy-Kay.

The inquiry found that none of the trustees were acting and that there was no quorum of active trustees to administer the business of the charity.

Finances and record keeping

Income	Bank statements	Accounts/annual return	Difference
2017/18	£183.29	£9,450	-£9,266.71

Expenditure	Bank statements	Accounts/annual return	Difference
2017/18	£182.91	£9,120	-£8,937.09

The inquiry found that the charity’s accounts, submitted to the Commission for the FYE 1 January 2016 showed identical financial information (profit and loss details) to those submitted by SAAPA for the FYE 30 September 2012 and IPAD for FYE 30 November 2016.

The inquiry contacted the Independent Examiner for FAO and obtained a signed statement confirming that they had not and never had been the Independent Examiner for this charity.

Charitable activity

The lack of any engagement from the trustees meant the inquiry could not locate and review any records to satisfy itself that charitable activity had/was taking place.

Regulatory Action

On 22 November 2019 the Commission made orders under s80(1)(e) of the Act to remove the three trustees.

On 17 January 2020 the Commission removed the charity from the Register under s34(1)(a) of the Act as it was not operating.

FAO was removed from the substantive phase of the class Inquiry on 24 January 2020.

Conclusion

The Commission concluded that it was not possible to satisfy itself that the charity had been operating in accordance with its governing document or that it had undertaken any charitable activity. It was further concluded that the information provided to the Commission prior to the inquiry, such as accounts which gave the appearance of being signed by an Independent Examiner when they had not been and which indicated the charity was being run by a sufficient number of trustees, had been created to give the reader the impression that the charity was being well run, when in fact it was not.

Hope Direct 1114725

Hope Direct was registered with the Commission on 17 June 2006 and was removed from the Register on 22 February 2021. It was governed by a Trust Deed (the ‘governing document’) dated 30 January 2006.

The charity’s objects included:

• to reduce poverty amongst children and young people in communities of developing nations through the provision of aid for the development of:
  • educational facilities
  • health, water, and sanitation facilities
  • food production and
  • such other facilities deemed fit by the trustees from time to time to reduce poverty.

The charity was removed from the Register on 22 February 2021 and is recorded as a removed charity on the Register.

Findings

Trustees

The charity’s governing document stipulates that the charity must have a minimum of three trustees, and a minimum of two trustees to form a quorum to make valid decisions. At the date the inquiry opened the Register listed six trustees for the charity. Of these six trustees:

• five failed to respond to any communications from the Commission, including failing to respond to directions issued under section 47 of the Act
• one trustee was Opas Tamba Jimmy-Kay whose trusteeship dated back to 15 August 2014. On 24 August 2019 the Register was updated to show that Opas Tamba Jimmy-Kay was no longer a trustee
• only the chair of trustees, Kai Manyeh, engaged with the inquiry
• two more trustees were removed from the Register by Kai Manyeh on 20 September 2019

The inquiry subsequently found that all three of the remaining trustees, including Kai Manyeh lived in Sierra Leone.

The inquiry made repeated attempts between 22 August 2019 and 22 February 2020 to meet with the trustees, including issuing them with directions made under s47 of the Act, all of which were unsuccessful. Kai Manyeh was the only trustee of the charity to have engaged to any extent with the Commission prior to and during the course of the inquiry.

The Register was further updated by Kai Manyeh on 17 March 2020 to show that another trustee had been removed, leaving Kai Manyeh and one other trustee. The inquiry, having concluded that this trustee did not exist, was not acting as a trustee or could not be traced, issued an order pursuant to s.80(1) of the Act to remove them on 14 April 2020.

The Register was further updated on 27 July 2020 by Kai Manyeh to show that three UK based trustees had been appointed. The trustees responded to the inquiry’s communications issued between 2 October 2020 and 24 November 2020, however the inquiry’s attempts to meet with these trustees were unsuccessful.

On 5 December 2020 the Commission received an online dissolution form from one of the newly appointed trustees which confirmed the charity had been dissolved.

Finances and record keeping

Income	Bank statements	Accounts/annual return	Difference
2016/17	£46.18	£9,655	-£9,608.82
2015/16	£1.12	£9,741	-£9,739.88
2014/15	£4,137.42	£8,500	-£4,362.58

Expenditure	Bank statements	Accounts/annual return	Difference
2016/17	£0.00	£9,501	-£9,501
2015/16	£0.22	£9,700	-£9,699.78
2014/15	£4,025.24	£8,150	-£4,124.76

The inquiry identified a shop was operating from the charity’s registered address in Manchester which purported to be raising funds for Hope Direct. Commission officers visited this property on 10 October 2019 having directed all the trustees to attend the premises at that date and to make available all of the charity’s books and records for inspection. The trustees failed to attend, and the inquiry met with the shop manager who produced minimal handwritten records prepared after the inquiry’s request for records to be made available.

On the outside of the building the Commission’s officers noted a large visible banner which stated “Hope Direct Charity Shop” with a telephone number and the charity’s registration number. The inquiry considers that persons donating and purchasing goods from the shop (and the wider general public) would take the view that funds raised by the shop would be impressed with charitable trusts for Hope Direct.

The shop manager informed the inquiry that from 2017 funds raised by the shop were transferred to Kai Manyeh in Sierra Leone for the charitable work being carried out there. The shop manager told the inquiry he had been sent photographs by Kai Manyeh of the charitable projects Hope Direct supported in Sierra Leone, including one photograph of Kai Manyeh at a school in Sierra Leone. Documentation inspected by the inquiry during the visit included a list of monthly takings from the shop premises for 2019 and MoneyGram receipts showing payments which had been sent via MoneyGram to Sierra Leone.

The inquiry found significant disparity between funds sent to Kai Manyeh in Sierra Leone and figures declared to the Commission in returns submitted by Kai Manyeh. (The Register records Kai Manyeh’s home address as being in the UK). MoneyGram receipts provided by the manager evidenced payments in the FYE 31 March 2017 of £1,650: in 2018 of £10,300, and 2019 of £12,450. The charity’s income as reported to the Commission by Kai Manyeh for FYE 31 March 2017 was £9,655; for 2018 was £9,850 and for 2019 was £2,239.

The inquiry compared the charity’s bank statements with information provided in the charity’s Annual Returns as submitted to the Commission by Kai Manyeh. It found approximately half of the charity’s declared income and expenditure appeared in the bank statements for FYE 2015 and hardly any for the subsequent two years: (in FYE 2015: 49% of income and 49% of expenditure; in FYE 2016: 0.01% of income and 0.002% of expenditure, and in FYE 2017: 0.48% of income and 0% of expenditure).

The inquiry directed the trustees under s47 of the Act to resubmit independently examined accounts for the previous three financial years. In response Kai Manyeh provided the Commission with documents including minutes of charity meetings, notes from annual general meetings, progress reports and correspondence.

Charitable activity

The inquiry found the material provided by Kai Manyeh did not evidence any activity by the charity in furtherance of its purposes or at all. Kai Manyeh had not produced sufficient documentation to explain how the charity had been operating over a number of years and how its funds had been applied towards its stated aims and objectives.

Regulatory Action

On 5 April 2020 the Commission made an order under s80(1)e of the Act to remove a trustee.

On 17 November 2020, the Commission made an order under Section 181(a) of the Act, to disqualify Kai Manyeh from being a charity trustee and from holding senior management positions for 5 years.

On 22 February 2021 the Charity was dissolved and removed from the Register on this date.

Hope Direct was removed from the substantive phase of the class Inquiry on 23 February 2021.

Conclusion

The Commission concluded that Kai Manyeh was the only individual actively involved in the management and administration of the charity, and that the charity has been operating in breach of the terms of its governing document without the minimum number of trustees and without sufficient trustees to form a quorum to administer the business of the charity.

The failure of the trustees including Kai Manyeh to attend the books and records inspection, and the failure to have the charity’s records available for inspection, when prior notice of these requirements had been provided, amounts to a failure to co-operate with the regulator and therefore was mismanagement and/or misconduct in the administration of the charity.

The Commission further concluded that Kai Manyeh was a trustee of the charity at a time when there was misconduct or mismanagement in the administration of the charity, and that he was responsible for the misconduct or mismanagement, or knew of the misconduct or mismanagement and failed to take any reasonable step to oppose it, or his conduct contributed to or facilitated misconduct or mismanagement.

Consequently, he was disqualified from acting as a charity trustee or holding senior management positions for 5 years.

IPAD 1131132

IPAD was registered with the Commission on 14 August 2009 and removed from the Register on 17 January 2020. It was governed by a Constitution dated 1 December 2008 and amended by Special Resolution 22 July 2009.

The charity’s objects were identical to the objects of FAO:

Being particularly but not exclusively for the benefit of people of African origin and other ethnic minorities within greater London and the surrounding area, are:

• the relief of unemployment
• the relief of poverty
• the advancement of education and training with a view to increasing people’s skills and realising their full potential
• to act as a resource for young people between the age of 10 to 19 years old by providing advice and assistance and organizing programs of physical, educational, and other activities
• the advancement of education for young children through after school clubs

The charity was removed from the Register on 17 January 2020 and is recorded as a removed charity on the Register.

Findings

Trustees

The charity’s governing document stipulates that the charity must have a minimum of three trustees to make valid decisions. At the date the inquiry opened the Register listed only two trustees for the charity. Of these two trustees:

• one trustee is considered by the Commission to be an alias of Opas Tamba Jimmy-Kay ^{[footnote 6]}
• neither trustee responded to any communications from the Commission, including failing to respond to directions issued under s47 of the Act

The inquiry found a former trustee was James Grantham.

Finances and record keeping

Income	Bank statements	Accounts/annual return	Difference
2015/16	£503.95	£84,000	-£83,496.05

Expenditure	Bank statements	Accounts/annual return	Difference
2015/16	£0.00	£39,000	-£39,000

The inquiry found that the charity’s accounts, submitted to the Commission for the FYE 30 November 2016 showed identical financial information to those submitted by SAAPA for the FYE 30 September 2012 and FAO for FYE 1 January 2016.

The inquiry contacted the Independent Examiner named on the 2015 accounts for IPAD and obtained a signed statement confirming that they had not and never had been the Independent Examiner for this charity.

The inquiry found the information supplied by the charity prior to the inquiry stated that it had three bank accounts. Of these three accounts the inquiry found:

• one was held in the name of James Grantham
• one was in the name of a private company connected to Opas Tamba Jimmy-Kay and was closed in March 2019
• the third account was held in the charity’s name and had closed in July 2016

Charitable activity

The lack of any engagement from the trustees meant the inquiry could not locate and review any records to satisfy itself that charitable activity had/was taking place. The charity’s bank statements recorded no expenditure for 2015/16 period.

Regulatory Action

As a consequence of the Commission’s order made under Section 181(a) of the Act on 2 October 2020, Opas Tamba Jimmy-Kay was disqualified as a charity trustee from all charities including IPAD and from holding senior management positions for 15 years.

On 5 December 2019 the Commissions made orders under s80(1)(e) of the Act to remove the two trustees.

On 17 January 2020 the Commission removed the charity from the Register under s34(1)(a) of the Act as it was not operating

IPAD was removed from the substantive phase of the class Inquiry on 21 January 2020.

Conclusion

The Commission concluded that it was not possible to find that the charity had been operating in accordance with its governing document or that it had undertaken any charitable activity. It further concluded that the information provided to the Commission by the charity, prior to the opening of the inquiry, such as its accounts which gave the appearance of being signed by an Independent Examiner when they had not, had been created to give the reader the impression that the charity was being well run, when in fact it was not.

Consequently, based on the evidence obtained the Commission concluded that on the balance of probabilities the individual who had acted and was responsible for the mismanagement and/or misconduct in the administration of the charity was Opas Tamba Jimmy-Kay.

Overall conclusions of the class inquiry

The Commission concluded only one charity, KDDA UK, could substantially evidence it was undertaking charitable activity and serious governance failings were found in the remaining six charities that formed part of the class inquiry.

None of these six charities demonstrated to the satisfaction of the Commission that all of their funds had been applied for exclusively charitable purposes, with no evidence of any charitable activity being found in four. All six charities have now been removed from the Register.

Of the six charities where significant mismanagement and/or misconduct was evident the Commission concluded that the information that had been submitted to the regulator was false and misleading and gave the reader the impression that the charities were being well run when in fact they were not. The inquiry was unable to verify that these charities had been run by functioning trustee bodies and it was necessary to remove six trustees and disqualify two individuals from holding the office of trustee. One of these individuals, Opas Tamba Jimmy-Kay, was found to have links to each of the six charities and was disqualified for the maximum period of 15 years.

Summary of regulatory action taken

In summary regulatory action taken included:

Trustees Disqualified under s181a of the Act.

Section 181A of the Act stipulates that the Commission may make an order disqualifying a person from being a charity trustee, or trustee for a charity only if it is satisfied that (a) one or more of the conditions listed in subsection (7) of section 181A is met in relation to the person, (b) the person is unfit to be a charity trustee or trustee for a charity, and (c) making the order is desirable in the public interest in order to protect the public trust and confidence in charities generally.

On 2 October 2020, the Commission made an order under Section 181(a) of the Act, to disqualify Opas Tamba Jimmy-Kay as a charity trustee and from holding senior management positions for 15 years.

On 17 November 2020 the Commission made an order under Section 181(a) of the Act, to disqualify Kai Manyeh and from holding a senior management position for 5 years.

Trustees removed under s80(1)e of the Act

Under section 80(1)(e), the Commission may remove a charity trustee by Order made of its own motion if the trustee:

• is outside England and Wales or cannot be found, or does not act
• and the trustee’s absence or failure to act impedes the proper administration of the charity.

FAO – Three trustees removed.

IPAD – Two trustees removed.

Hope Direct – One Trustee removed.

Unincorporated charities removed from the Register

Under s34(1)(a) of the Charities Act the Commission has a duty to remove from the Register any organisation(s) which it considers no longer exists or does not operate.

FAO - on 17 January 2020.

IPAD - on 17 January 2020.

SAAPA – on 3 November 2020.

Hope Direct – on 22 February 2021.

Charitable Incorporated Organisation (CIO) removed by a Commission Order from the Register

Under s16 and s19 of The Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations Act 2012.

BAC - on 28 May 2020.

CIO removed following Dissolution

Section 245 of the 2011 Act and the Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations 2012 (Dissolution Regulations) cover aspects of dissolution and insolvency of CIOs.

ACT – on 24 May 2021.

Information gathering powers

The inquiry used information gathering powers under sections 47 and 52 of the Act to direct the trustees and the charities banks to provide information and documents to the inquiry as follows:

Charity	Order under section 52(1) of the Act
IPAD	3
BAC	6
Hope Direct	2
FAO	4
SAAPA	0
ACT	0
KDDA UK	1

Charity	Order under section 47 of the Act to obtain bank statements / documents
IPAD	3
BAC	4
Hope Direct	3
FAO	4
SAAPA	6
ACT	6
KDDA UK	1

Charity	Orders under section 47(2)(a)(b)(c) of the Act directing trustees to meet with the Commission and /or to provide information
IPAD	2
BAC	12
Hope Direct	7
FAO	8
SAAPA	4
ACT	11
KDDA UK	0

The Commission made orders under s76(3)(d) of the Act protecting funds held in the charities bank accounts as follows:

Charity	Order under s76(3)(d) of the Act restricting the use of the Charity’s bank accounts to safeguard funds held in these accounts
IPAD	1
BAC	1
Hope Direct	1
FAO	1
SAAPA	1
ACT	1
KDDA UK	1

Charity	Order under section 337(6) of the Act, discharging order made under s76(3)(d) with a supplemental direction to the bank to close the account
IPAD	1
BAC	1
Hope Direct	1
FAO	1
SAAPA	1
ACT	1
KDDA UK	0

Issues for the wider sector

An effective charity is run by a properly appointed, clearly identifiable board or trustee body with at least the minimum number of trustees, as required by its governing document.

Holding the position of trustee in name but failing to fulfil the legal duties and responsibilities of a trustee may amount to mismanagement and/or misconduct in the administration of a charity.

An effective trustee body acts in the best interests of the charity and its beneficiaries, understands its responsibilities and has systems and policies in place to exercise them properly, with clear and robust reporting procedures and lines of accountability.

Trustees are under a legal duty to ensure that their charity’s funds are applied solely and reasonably in furtherance of its objects. They must also be able to demonstrate that this is the case. Part 8 of the 2011 Act requires trustees to keep accounting records for their charity irrespective of their income level. Every charity’s accounting records must be sufficient to show and explain its transactions and disclose with reasonable accuracy its financial position. Therefore, in order to show that they are complying with their legal duties, trustees must keep records and an adequate audit trail to show that the charity’s money has been properly spent on furthering the charity’s purposes for the public benefit.

Proper financial controls are a necessary feature of any well-run organisation. Trustees should ensure that adequate financial controls and policies are put in place and that enough information is reported back at trustee meetings, to satisfy them that the controls are being properly implemented.

It is important that the financial activities of charities are properly recorded, and their financial governance is transparent. Charities are accountable to their donors, beneficiaries, and the public. This is key to ensuring public trust and confidence in charities.

Trustees must also be able to demonstrate that they have monitored funds to ensure that not only have they been transferred from a charity’s bank account to the relevant beneficiary, but also that once they have reached the intended destination, their end use was verified to ensure that those funds had been used for the purposes for which they were intended.

1. The Inquiry subsequently established that James Grantham was Opas Tamba Jimmy-Kay. ↩

2. When the Commission opens inquiries into groups of charities; these are known as ‘class’ inquiries. ↩

3. James Grantham was also listed as a trustee for three other charities in the class inquiry: BAC, IPAD and FAO. ↩

4. The Inquiry found that Opas Tamba Jimmy-Kay and James Grantham were being used simultaneously during the same period for SAAPA, BAC, FAO and IPAD. ↩

5. Commission records show this trustee shares the same date of birth as Opas Tamba Jimmy-Kay and has the same postal address as recorded for two other trustees, one of which is connected to BAC and the other to IPAD. The bank account for the charity was held in the name of James Grantham, a known alias of Opas Tamba Jimmy-Kay. ↩

6. Commission records show this trustee shares the same date of birth as Opas Tamba Jimmy-Kay and shares the same postal address. ↩