Purpose

Several sites within Sheffield City Council
have charitable status, meaning they are used for public benefit
and improving people’s lives. Each year a set of statutory
accounts accompanied by a trustee report is prepared for each
charity, setting out the financial position for the year.

Content

8.1

The Committee
considered a report of the Director of Finance, Commercial and
Performance Services, which presented the 2024/25 Sheffield City
Council Charity Accounts, in order to communicate any relevant
matters arising from the external auditors’ independent
examination, to conclude the examination, and request that Trustee
approval was given by signing the Letter of Management
Representations, the Statement of Accounts and the Annual Trustees
Report.

8.2

RESOLVED
UNANIMOUSLY: That the Charity Trustees Sub-Committee:
-

(a) 
Notes the 2024/25 Sheffield City Council Charity Accounts and
outcome of the external auditor’s work undertaken by Rogers
Spencer Ltd Chartered
Accountants;

(b) 
Approves subject to any minor, and non-material changes, the
2024/25 Charity Accounts;
and

(c) 
Notes that the Chair of the Charity Sub-Committee will sign the
Statement of Accounts, Trustee Report and Letter of Management
Representations to conclude the external auditor’s
examination.

8.3

Reasons for
Decision

8.3.1

Approval of the 2024/25 Charity Accounts will
conclude the external audit work and allow publication with the
Charity Commission by 31st January 2026. This will provide publicly
available robust and transparent financial information for each of
the charity sites.

8.4

Alternatives Considered and
Rejected

8.4.1

Not Applicable