The Charity Commission has launched a statutory inquiry into a charity for terminally ill children because of concerns about potential misconduct or mismanagement.
The commission said it had opened the inquiry into Believe In Magic and frozen the charity’s bank accounts after the trustees had failed to address any of the concerns it had raised with them and because of "indications of misconduct or mismanagement".
The commission first got in touch with the charity in August 2016 after receiving a number of complaints that it said sparked regulatory concerns.
The inquiry will focus on whether the charity is acting for the public benefit, its failure to submit accounts and the trustees’ administration, governance and management of the charity.
According to the Charity Commission website, the charity’s latest accounts are 214 days overdue, with previous accounts for the years to 4 November 2014 and 2012 also late by 60 and 190 days respectively.
The most recent income and expenditure figures from the charity show it made £34,152 and spent £37,868 in the year to 4 November 2014.
Believe In Magic did not respond to a request for comment.