Police are investigating a Hartlepool community support charity where an independent examiner identified “exceptional” payments in its most recent accounts.
The Wharton Trust is subject to a probe by Cleveland Police, a spokesperson told Civil Society, after issues resurfaced late last week about the charity’s accounting records, as well as its governance and management.
“The independent examiner’s report on the Trust’s accounts for the year ended 31 December 2024 raised significant concerns regarding accounting records,” the charity said in a 15 October statement on Facebook.
“Since then, further significant concerns across the accounts, governance and operations have come to light, which had to be reported to the police and the Charity Commission.”
The statement added that “over the past couple of months”, an interim board of trustees had been established “to provide governance and oversight”, while supporting the charity’s day-to-day management and staff team.
Two of the trust’s directors’ roles were terminated at the time of the trustees’ statement being issued, according to Companies House records, with holders having only been in post since July 2026.
Proper records not kept
The Wharton Trust’s accounts to December 2024, which were filed on 29 December 2025, said there was “reasonable cause to believe” proper records had not been kept, with £10,000 having been paid to a company that subsequently went into liquidation.
“No supporting information was provided to substantiate the purpose of the payment, the amount is shown as an exceptional item in the accounts,” the independent examiner’s report to the trustees stated.
A £20,000 loan was also made to a community interest company (CIC) whose director was a Wharton Trust board member. The CIC dissolved in November 2024.
“No formal loan agreement is in place and no terms for repayment have been agreed,” the report revealed.
A Charity Commission spokesperson told Civil Society the regulator was “aware of a social media post alleging financial and governance concerns at the Wharton Trust”.
They added: “In line with our guidance, the Wharton Trust reported this matter to us in 2025.”
But the regulator said it had engaged with the charity’s trustees at the time and “our assessment was that appropriate steps were being taken”.
The commission confirmed that as of 20 October it does not have an open statutory inquiry or compliance case regarding the charity, but said anyone with concerns may submit these along with evidence.
Period of doubt for charity members
In its Facebook statement, the Wharton Trust’s interim board acknowledged the effect on people connected to the charity.
“We recognise this is a difficult time for the trust’s members, staff, funders and the wider community,” they stated.
“The ongoing police investigation and regulatory processes limit what can appropriately be shared.”
The board added that it was working with members to “identify any other issues that will need resolving”, strengthen governance and ensure the charity meets its responsibilities.
Bookkeeping at the Wharton Trust, which reported an income of £519,780 and expenditure of £424,550 in 2024, was deemed “inconclusive” by the examiner’s report.
