Public benefit assessment reports: reports

(September 2012)

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This section of the website contains the reports of the public benefit assessments we have carried out. Here you can find:

What are the reports about?

We have produced a report of the findings from each of the twenty assessments carried out to date. These describe the charity, examine whether its aims are charitable and summarise the extent to which it is being administered for the public benefit. Each assessment is carried out against the principles set out in our general guidance. We also set out our conclusions and any actions we are recommending to the trustees or requiring them to carry out.

The public benefit assessments reports

The following is a list of the public benefit assessment reports by organisation, with a link to the entry for each charity in the Register of Charities.

Recreation and leisure charities (February 2011)

Report

Entry in Register of Charities

Tintagel Memorial Playing Fields Association
Wigan Leisure and Culture Trust
Birmingham City Football Club Community Trust
The Radlett Lawn Tennis and Squash Club

Arts charities (July 2010)

Report

Entry in Register of Charities

Royal Opera House, Covent Garden Limited
The Castle Players
Gwent Ballet Theatre Limited
Young Concert Artists Trust

Charities for the advancement of religion (July 2009)

Report

Entry in Register of Charities

United Christian Broadcasters Limited
Church Mission Society
London Sri Murugan Temple
Tara Mahayana Buddhist Centre

Independent schools (July 2009 / July 2010)

In July 2009, we found that two of the schools we assessed were not being administered for the public benefit. These have both since formulated public benefit plans and in June 2010 we concluded that these schools had addressed the findings in the original assessments. A summary of these conclusions is included in the entries below for the two schools concerned.

Report

Entry in Register of Charities

The Manchester Grammar School Foundation
Highfield Priory School Limited
Pangbourne College Limited
Manor House School Trust Ltd
S. Anselm’s School Trust Limited

Care home charities (July 2009 / June 2010 /January 2012)

In July 2009, we found that two of the care homes we assessed were not being administered for the public benefit. These have both since formulated public benefit plans and in June 2010 we concluded that these care homes had addressed the findings in the original assessments. A summary of these conclusions is included in the entries below for the two care homes concerned.

Report

Entry in Register of Charities

Cornwall Old People’s Housing Society (also known as Perran Bay Home for the Elderly)
Penylan House Jewish Retirement & Nursing Home Cardiff
The Rest Bay Convalescent Hotel

What can be learned from the reports?

In July 2009 we published Public Benefit Assessments - Emerging findings for Charity Trustees. Using general observations and illustrative case studies, from the assessments completed in July 2009, this report provides trustees with:

  • good practice examples of ways in which charities have demonstrated that they meet the public benefit principles;
  • examples of where public benefit principles were not met, and why;
  • examples of what helped our public benefit assessments and what didn’t;
  • details of what changes we propose to make to improve the process of assessing public benefit.

In March 2011 we published a further report based on our findings from the second and final round of public benefit assessments.

Other information

Elsewhere in this section of the website you can find the following information:

  • Introduction to public benefit assessments
  • Glossary of technical or specialist terms used in the reports

Contact details

If you have questions or comments about our public benefit assessment work please contact us.

Press and media enquiries should be directed to the press office.

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