The Charity Registration Number is :- 1161011
## IGIVE
Report and Accounts
31 March 2021
## **IGIVE**
## **Report and accounts for the year ended 31 March 2021**
## **Contents**
||**Page**||
|---|---|---|
|**Trustees' Annual Report**||1-3|
|**Statement of Trustees's responsibilities**||4|
|**Independent Accountant's Report**||5-6|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||7|
|Statement of Financial Activities - Prior Year statement||8|
|Movements in funds||9|
|Income and Expenditure account||10|
|**Balance sheet**||11|
|**Notes to the accounts**||12-14|
## **IGIVE**
## **Trustees' Annual Report for the year ended 31 March 2021**
The Trustees present their Report and Accounts for the year ended 31 March 2021.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- IGIVE.
The charity is also known by its operating name, IGIVE.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1161011.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as an unincorporated charity, established by a written constitution. The governing document of the charity is the written constitution approved by the members and endorsed by the Charity Commission in England & Wales (CCEW) .
The governing document is dated
25 November 2014
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
1
## **IGIVE**
## **Trustees' Annual Report for the year ended 31 March 2021**
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
209A Streetly Road Erdington, Birmingham B23 7AH Email Address: i_give@outlook.com
## **The Trustees in office on the date the report was approved were:-**
Mr H Rashid Mr R Rashid
## **The following persons served as Trustees during the year ended 31 March 2021 :-**
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
||**Appointed on**|**Resigned on**|
|---|---|---|
|Mr H Rashid|20/03/2015||
|Mr R Rashid|20/03/2015||
|Mr N M. Asghar|20/03/2015|18/08/2020|
All the trustees are also members of the charity.
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
Provide funding towards general charitable purposes.
## _**The main activities undertaken in relation to those purposes during the year.**_
Making grants to charitable purposes for various public benefits.
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
Making grants to charitable purposes for various public benefits.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
## **The main achievements and performance of the charity during the year.**
The trustees approved various payments and projects for a number of causes including regular donations towards medical, educational, mosque and homeless projects.
2
## **IGIVE**
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 March 2021**_
The financial position of the charity at 31 March 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net income**|**2021**
**£**
8,791
20,446
20,446|**2020**
**£**
(8,714)|
|---|---|---|
|||11,655|
|||11,655|
## _**Financial review of the position at the reporting date, 31 March 2021 .**_
The trustees consider the financial performance by the charity during the year to have been satisfactory.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## **Details of The Independent Examiner**
MR P. JAYAWARDENE
Member of The Institute of Chartered Accountants
4A The Avenue Highams Park London
E4 9LD
3
IGIVE
Trustees. Annual Roport for th• year ended 31 March 2021
Statement of Truslees. Responsibilit1•8
The thariV3 trusts¢s are r&sponslble for ihe preparthn olthè 8¢counts In accordance wth thè
terms of the Ch8rftw$ Act 2011 and the Charikngs {AauntS And Report51 Regul81ion$ 2008.
NothsIandin9 th8 axplidi r8quir8menl in the oxtsnl ststutory regulations,the Charits•s (Accounts
and Reports) RegulatSons 2008. to prepar& tha fin8ncfjal statements In accordance with the SORP
21)05. in vièw of the fact that SORP 2005 has been wsthdrawn, the Trusteès determlneLI to
Interpr*t Ihls responslbility as requirin9 Ihèm to follow current b881 practicg and prepare the
accounts 8ceording to the FRS 102 SORP Istatsrngnt of Recommended Practi¢& for Accounting
and Repgrting by Charluesl 2015. las amendqd by the Bull8tSn issued in Octobèr 2018 and
applicable to all aco)unWng pertod$ Wtnning on After 1st January 20191. (The SORPI..
In partiajlar, drItyleW reqthres the Trustses, If they prep*• aceounts on an aLzrual$ basls. to
epare financig18tat8mènts for each financial year vknlch glve a tsue an(1 fair view ol th• state of
affairs ol the charity 0$ al the end ol the financial yearand of the Sufplus or d&fi¢it of the charity. In
prgparfng those nnancial 8tatèm•nts the Trustees are roquirod to:_
- to prepare th8 acLounts in acci¥daAC• wilh Unlbj KirrfJdom Gen?r¥lly Acc8Pted
Accoun14ng Practlce IUnSteLI Klngthm Accounting Standards and appll¢able law).
- 3elect suilablg a¢counting pollcies and apply Iham conslslentty-
- mke Judgements and estimatas that are reasonablt and prudent.,
- prepar? finanoal ststements on th8 going concem basis unless il is inapproprlate
to presume Ihal the charity wll CA)nlnue in busin¢ss:
stsle wholh8r applicable accouniin9 $¢andard$ And staternents of
recommended practice havè b8•n loll¢J•rnd. subject lo any materfal
departUTe8 disclosed and explained in the finènoal st8tam8nts-
Th• Iw requlres that tnJ3ts9s rrnst not approve the aounts unless th•y are satisfied that they
giw o Iwe and fair view of th8 5tata ol affalrs of the charity and of the SLtrplus or defKit of thg
charity for the year.
The Tntst¢es are al80 responsible for maintainlng adequate a¢¢ounUng records whtch discloso
with r&8sonablo accuracy at ¥ny lime the flnancial posilion of the charity and which are suffiuènt to
show #nd oxplain the charws transa¢lion$ and enable them to ensure that tha finanaal stalem9nts
o)mply with regulat10 made under the Charities Act 2011. They are al80 responslble for
safeguarding thg assets ol th8 charity and hènce fortaklng reasonable steps for tho preventicm and
det8dion of fraud and olh•r Irrogularftles.
Th¢ Tr1•88 are $0 responble for th8 corthiis ofth&TruBtw' r8Wt. Slalyt r88pMBItAltyof
the Independ8nl E¥8rnl in relatiM lo tha Trustees. report 1$ limfted to oxamining the report aThJ 6n8urfng thii
. on th¢ fac8 of tha r8PJrt, Ihere arp motoAal IrK£45tenrAes vth th8 flgJr88 (Jscbyed in finand
stal8mentS.
Thls r8PJrt wa$ appryy48d by the t>Dard of IrusteES w 21 Jun8 2W21.
MR R RASHID
Trusteo
## **IGIVE**
## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2021**
I report to the Trustees on my examination of the financial statements of the charity on pages 7 to 14 for the year ended 31 March 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 12.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 4, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
5
IGIVE
Independ¢nt Examiners Statemert, Report and Opinion
Subject to the limitations upon the scope of my work as detail above, I have completed my examination.. and can
nfirm that'.-
This is a rewrt in respect of an examination tsrried out under section 14S of the Act and in accordan with
Directions given by the Charity CornmBsion under section 14515llbl of the Act which may be applicable,"
and that no material matters have come to ry attentn in connection wrth the examlnatton gwing me r3use to believe
that in any material respectr.-
accounting recor(Is were not kept in respect of the charity as required by with Section 130 of The Ch8rittes Act
2011-,
the financial s121ements do not accord wth those records., or
the fin8ncial slatèm8nts do not comptywith tt)e applicable Tequiremenls conceming the fom and content of
a¢counts set out in the Charities IAccounls 2nd Reports) Regulations 2008 other than any requirement thai the
accounts give a'true and fairf view, which is not a m8tter Considered as part of an independent examinat"Dn",
have not been pr8P8red in accordance with the method5 and prin0pS set oyl in the FRS 102 SORP Iststemenl
of Recommended Practice forAttounting and Reporting by Charitie512015. las amended by th£ Bulletin is8ued
in October 2018 and applicable to all accounting periods beginning on or after 1st January 20191, (The SORPI.
I have no canm8 and have come across no other matters in connection with the examination to which attention
should be drawn in tt)is report in order to enable a proper understsnding of the finan¢ial statements to be reached.
Signed:.
MRP.J
ENE- Independent Examiner
Chartered Accountants and Statutory Audlto
4A The Avenue
Highams Park
London
E4 gLD
This reportwas srgned on 21 June 2021
## **IGIVE - Statement of Financial Activities for the year ended 31 March 2021**
## _**Statement of Financial Activities for the year ended 31 March 2021**_
|**Income & Endowments from:**
Donations & Legacies
A1
**Total income**
**A**
**Expenditure on:**
Charitable activities
B2
**Total expenditure**
**B**
**Net income for the year**
**Net income after transfers**
**A-B**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
38,846
**38,846**
30,055
**30,055**
**8,791**
**8,791**
**8,791**
11,655
**20,446**
|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
**-**
-
**-**
**-**
**-**
**-**
-
**-**|**Current year**
**Total Funds**
**2021**
**£**
**38,846**
**38,846**
**30,055**
**30,055**
**8,791**
**8,791**
**8,791**
**11,655**
**20,446**|**Prior Year**
**Total Funds**
**2020**
**£**
**34,078**|
|---|---|---|---|---|
|||||**34,078**|
|||||**42,792**|
|||||**42,792**|
||||||
|||||**(8,714)**|
|||||**(8,714)**|
|||||**(8,714)**
**20,369**|
|||||**11,655**|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
**The notes attached on pages 12 to 14 form an integral part of these accounts.**
7
## **IGIVE - Statement of Financial Activities for the year ended 31 March 2021**
## **IGIVE - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP**
|**Income & Endowments from:**
Donations & Legacies
A1
**Total income**
**A**
**Expenditure on:**
Charitable activities
B2
**Total expenditure**
**B**
**Net income for the year**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**
**SORP**
**Ref**
**A-B**|**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
34,078
34,078
42,792
**42,792**
(8,714)
(8,714)
**(8,714)**
20,369
**11,655**
|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
-
-
-
**-**
-
-
**-**
-
**-**|**Prior Year**
**Total Funds**
**2020**
**£**
**34,078**
**34,078**
**42,792**
**42,792**
**(8,714)**
**(8,714)**
**(8,714)**
**20,369**|
|---|---|---|---|
||||**11,655**|
## **All activities derive from continuing operations**
**The notes attached on pages 12 to 14 form an integral part of these accounts.**
8
## **IGIVE - Statement of Financial Activities for the year ended 31 March 2021**
## **Movements in revenue and capital funds for the year ended 31 March 2021**
## **Revenue accumulated funds**
|**Unrestricted**
**Funds**
**2021**
**£**
Accumulated funds brought forward
11,655
8,791
**20,446**
**Closing revenue funds**
**20,446**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2021**
**£**
Revenue accumulated funds
20,446
**Total funds**
**20,446**
Recognised gains and losses before
transfers|**Restricted**
**Funds**
**2021**
**£**
-
-
**-**
**-**
**Restricted**
**Funds**
**2021**
**£**
-
**-**|**Total**
**Funds**
**2021**
**£**
11,655
8,791
**20,446**
**20,446**
**Total**
**Funds**
**2021**
**£**
**20,446**
**20,446**|**Last year**
**Total Funds**
**2020**
**£**
**20,369**
**(8,714)**|
|---|---|---|---|
||||**11,655**|
||||**11,655**|
||||**Last Year**
**Total Funds**
**2020**
**£**
**11,655**|
||||**11,655**|
**The notes attached on pages 12 to 14 form an integral part of these accounts.**
9
## **IGIVE - Statement of Financial Activities for the year ended 31 March 2021**
## **IGIVE - Income and Expenditure Account for the year ended 31 March 2021**
|**_Income_**
Income from operations
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
**Net income after tax in the financial year**
**Net income before tax in the financial year**|**2021**
**£**
38,846
**38,846**
**38,846**
30,055
**30,055**
**8,791**
-
**8,791**
**8,791**|**2020**
**£**
34,078|
|---|---|---|
|||**34,078**|
|||**34,078**|
|||42,792|
|||**42,792**|
|||**(8,714)**
-|
|||**(8,714)**|
|||**(8,714)**|
All activities derive from continuing operations
The headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 12 to 14 form an integral part of these accounts.**
10
IGIVE- Balan 8he•t as at 31 March 2021
SORP
OR
2021
2020
CuN•n¢ a8o8ts
C8$h at bank and In hwd
21,526
12,13S
Crndknrn.. arnounts lalllng du• wmhl
•ne y•ar
Not aurmnt•l¥
20,446
11.856
Th• 10181 ng1 aM•ts ofthv ¢h•rrty
20A40
11.659
Th• t¢>tsl not M••¢A oltho chwlty Ar• lund•• by th• lynd• ol th• ¢h•dty. •• follo:.
R•srIOd lund•
Unrn•trl¢t•d Fund•
Urty••tdct•d ft¢• FdI
20.446
11.655
11.655
••1gn*d Funds
Tot•1 charlty fund•
20M46
11.8fj5
The'80RP Raf Indkulgd abtye l• th• d••ilfic8oTr ol Bil•n¢a Sh801 Itern& ai out IA lh• lonnal SORP
documén. A8 requlred by pw•orath 4.80 ol th¢ SORP, Ihe brought lowr¢ ond e4nl•d lorwafd funds 8bo
have ba igr•ed lo the SOFA..
Thg TruBte8B acknO*lle th•lr re•pDnifoWW•• 1orcomWWr¥J1h Ih• rnqthremenl• oltharfly I•818¢10n wllh
poet lo •c¢ouThlng reccrt• and th• ol 8ccouni•.
Thè eh#ity lo gubiect lo Indopondont Ex•mth•tth underch8rMyl¢g1•1•kn. ond Ih Mportol IP•
Ind8pend•nt Examln•rl• on page 5-
The TN•tM• •re •otlBlied Ihat. altll tha tharfty MO•t•red und•rtha Corrw•nl•• Aot•. If Itwtr•
rgglstered,11 would b8 ellglUe to prBpare 4rxount8 In accordan¢0 *1th the PIlB In Part 15 oltha Cornpgn*•
Act2006. 8ppkc4ble kn ¢ompanlaB 8ublocito th? sm811 e4mp8nle8 reglnw.
MR R RASHID
Truste•
Approved ty Ihe bowd of INSIe on 21 Juno 2021
Th• ntst•• attlfved pag•• 12 to 14 forni •n Inl•gY•l yrtofth•8• aceount•.
## **IGIVE**
## **Notes to the Accounts for the year ended 31 March 2021**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
## **Categories of Income**
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
**Income from exchange transactions** is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
**Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no endowment funds.
12
## **IGIVE**
## **Notes to the Accounts for the year ended 31 March 2021**
|**2**
**Creditors: amounts falling due within one year**
Accruals
**3**
**Income and Expenditure account summary**
**At 1 April 2020**
Surplus after tax for the year
**At 31 March 2021**|**2021**
**£**
1,080|**2020**
**£**
480|
|---|---|---|
||**1,080**|**480**|
||**2021**
**£**
11,655
8,791|**2020**
**£**
20,369
(8,714)|
||**20,446**|**11,655**|
## **4 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 March 2021**
Current Assets
Current Liabilities
**At 1 April 2020**
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
21,526
(1,080)|**Designated**
**funds**
**£**
-|**Restricted**
**funds**
**£**
-
-|**Total**
**Funds**
**£**
**21,526**
**(1,080)**|
|---|---|---|---|---|
||**20,446**|**-**|**-**|**20,446**|
||**Unrestricted**
**funds**
**£**
12,135
(480)|**Designated**
**funds**
**£**
-
-|**Restricted**
**funds**
**£**
-
-|**Total**
**Funds**
**£**
**12,135**
**(480)**|
||**11,655**|**-**|**-**|**11,655**|
## **5 Change in total funds over the year as shown in Note 4 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**Total charity funds**|**Funds brought**
**forward from**
**2020**
**£**
11,655|**Movement in**
**funds in 2021**
**See Note 6**
**£**
8,791|**See Note 0**
**£**
**-**
**Transfers**
**between**
**funds in 2021**|**Funds carried**
**forward to**
**2022**
**£**
**20,446**|
|---|---|---|---|---|
||**11,655**|**8,791**|**-**|**20,446**|
||||||
||**11,655**|**8,791**|**-**|**20,446**|
13
## **IGIVE**
## **Notes to the Accounts for the year ended 31 March 2021**
## **6 Analysis of movements in funds over the year as shown in Note 5**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds|**Income**
**2021**
**£**
38,846|**Expenditure**
**2021**
**£**
(30,055)|**Other**
**Gains &**
**Losses**
**2021**
**£**
-|**Movement**
**in funds**
**2021**
**£**
**8,791**|
|---|---|---|---|---|
||**38,846**|**(30,055)**|**-**|**8,791**|
## **7 The purposes for which the funds as**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
These funds are held for meeting the objectives of the charity, and to provide reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use.
## **8 Ultimate controlling party**
The charity is under the control of its legal members.
14