The Barham Park Trust Committee met on Wednesday 24 January 2024 to discuss the Barham Park Trust Accounts for the year ended 31 March 2023. The committee resolved to confirm their original decision to approve the Trust's Annual Report and Accounts for 2022-23, following a call-in by the Resources & Public Realm Scrutiny Committee.

Barham Park Trust Accounts 2022-23

The committee considered the outputs of a high-level consultancy review commissioned by the Chief Executive of Brent Council regarding concerns raised about the Barham Park Trust (BPT) Accounts for the year ended 31 March 2023. The review aimed to independently assess the accuracy of the accounts and the adequacy of officer responses to concerns raised by Councillor Lorber.

The Chief Executive, Kim Wright, reported that the review found no material issues relating to the accuracy of the accounts. However, it did identify areas where the accounts could be presented more clearly and transparently in the future, particularly concerning the presentation of rental income and the netting off of income and expenditure. The review also highlighted some operational practices that could be improved to ensure a clearer separation between the Council's activities and those of the Trust. These included the Trust not having its own bank account until recently, the management of NCIL funds by the Council, a lack of rent reviews, and cash advances being paid for overdue rents. The Chief Executive confirmed that actions would be implemented to address these observations and that officers would review the management of the Trust to ensure appropriate segregation.

Following this report, the committee addressed the reference back of the decision on the Barham Park Trust Annual Report and Accounts 2022-23. This decision had been called in by five councillors and considered by the Resources & Public Realm Scrutiny Committee on 26 October 2023. The Scrutiny Committee had referred the decision back to the Trust Committee for reconsideration, primarily to allow the Trust Committee to consider the outcome of the Chief Executive's high-level review.

The Barham Park Trust Committee, having considered the reference back and the outcome of the consultancy review, resolved to confirm their original decision to approve the Trust Annual Report and Accounts for 2022-23. This decision will now take immediate effect.

The original decision to approve the accounts had been made on 26 September 2023, following a report that detailed the Annual Report and Accounts for 2022-23. At that meeting, the committee noted the receipt of written submissions from Councillor Lorber and Francis Henry, Chair of the Friends of Barham Park, regarding the presentation of the accounts. The Head of Finance, Jekaterina Popova, had advised that the issues raised had been addressed. The accounts had been prepared on a receipts and payments basis, which was deemed more appropriate for the Trust's size and activities. Further improvements were planned for 2023-24, including the establishment of a new bank account for the Trust. The committee had also resolved to continue with the current arrangement for independent examination of the Trust's annual accounts by the Council's Head of Audit & Investigation.

The call-in by Councillor Paul Lorber and four other councillors had raised concerns that the accounts were produced on the wrong basis, were misleading, and did not show correct figures for income and expenditure. They also stated that the accounts did not show sufficient detail of main expenses, the correct interest earned, and included a charge for consultants' fees that should have been met by the Council. The call-in also questioned the adequacy of the Independent Examiner's review and argued that no submission should be made to the Charity Commission until corrected accounts were presented. The call-in also suggested reconsidering the appointment of the person carrying out future independent reviews.

The committee's decision to confirm the original approval means that the Barham Park Trust Annual Report and Accounts for 2022-23 will be submitted to the Charity Commission.