The charity’s objects are to advance the Christian faith and to relieve sickness and financial hardship and promote and preserve good health through the provision of funds, clothing or other basic essentials.

It was set up in 2011 and is based in Leighton Buzzard. According to its 2016 accounts, Into the Light Ministries runs a local church which distributes food parcels in the area and runs a breakfast club, as well as shipping aid internationally to Bulgaria, Poland, Romania, Sierra Leone, Ukraine and Lithuania.

Its income for the year was £842, 578 and expenditure £539,169. Income and expenditure has been rising steadily over the past five years, from around £175,000 to £675,000 in 2014 and £775,000 in 2015.

The regulator said that after receiving information from a third party that questioned the adequacy of the charity’s financial controls, the Commission obtained bank account records and reviewed accounts previously filed.

This revealed significant concerns regarding the charity’s accounts, potential conflicts of interest, non-primary purpose trading and public benefit, indicating a possible risk to charitable property.

The accounts submitted for the financial year ending 31 August 2016 were also not compliant with the statement of recommended practice (SORP).

In response, the Commission has opened a statutory inquiry to examine the governance, management and administration of the charity. The inquiry will focus particularly on whether the charity has adequate control systems in place to enable the timely preparation and submission of accounting and returns information, and whether the trustees are responsibly managing the charity’s resources and financial affairs.

It will also check that any trading carried out by the charity is compliant with current legislation; and examine whether conflicts of interests and transactions with connected parties have been adequately managed.

In addition, the Commission will look at whether receipt of any payments and benefits to trustees and connected parties have been validly authorised in accordance with the provisions of the charity’s governing document

The regulator said it will also consider to what extent the charity operates for the public benefit, and whether there has been mismanagement and/or misconduct.

The Commission stresses that opening an inquiry is not in itself a finding of wrongdoing. At the conclusion of the inquiry, it will publish a report detailing its findings and outcomes.

Report by Pat Sweet