Decision Maker: Charity Trustee Sub-Committee

Outcome: Recommendations Approved

Is Key Decision?: Yes

Is Callable In?: No

Date of Decision: January 20, 2026

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