Decision

Charity Inquiry: Jesus Power House Ministries Ltd

Published 29 June 2026

Applies to England and Wales

The charity

Jesus Power House Ministries Ltd (‘the charity’) is a charitable company governed by a memorandum and articles of association. It was incorporated on 23 December 2008 as amended by special resolution on 27 February 2009 and has been registered with the Charity Commission (‘the Commission’) since 3 March 2009.

The charity’s objects are:

• the advancement of education and training
• the relief of poverty, sickness and distress
• the promotion of good health and
• the advancement of Christian religion

The charity’s entry can be found on the Register of Charities.

Background and issues under investigation

On 13 September 2022, the Commission reviewed the charity after concerns were raised about its banking arrangements, and the fact it was operating with only one trustee. Further checks showed that it shared a number of similar regulatory concerns with another charity, Centre for Skills Enhancement Ltd 1113638 (a separate statutory inquiry was opened into this charity on 16 June 2023). Both charities had the same sole trustee, used the same address, and were operating with fewer trustees than required by their respective governing documents. Both charities had also submitted accounts that failed to meet the requirements of the Charities Statement of Recommended Practice (‘SORP’).

On 16 June 2023, the Commission opened a statutory inquiry into the charity under section 46 of the Charities Act 2011 (‘The Act’).

The inquiry examined:

• the extent to which the trustees have and are complying with their legal duties in respect of the administration, governance, and management of the charity, with particular regard to the
  • management of the charity’s finances and unauthorised trustee and related party benefits
  • whether the charity is accurately accounting for its funding and assets in accordance with legal requirements
  • whether the charity’s objects are being met and the charity is operating for the public benefit
  • whether there has been any misconduct and/or mismanagement by the trustees and consider whether remedial regulatory action is necessary

The inquiry closed with the publication of this report.

Findings

The trustees’ compliance with their legal duties in respect of the administration, governance, and management of the charity

The Commission’s guidance The essential trustee: what you need to know (CC3) sets out the key duties of all trustees of charities in England and Wales, and what trustees need to do to carry out these duties competently.

The inquiry found that the charity had been operating with only one trustee, Mrs Onyekachi Anyanwu (‘the trustee’), despite its governing document requiring a minimum of three trustees. The charity had therefore been operating with insufficient trustees. The trustee confirmed she had been the sole trustee from 2013 to 2021, despite the charity having other named individuals listed as trustees on the Register over that period.

The Register also showed that the trustee had acted alone from 15 April 2022 to September 2023. Following the opening of the inquiry, on 16 June 2023, three additional trustees were appointed (‘the trustees’) but then subsequently resigned on 5 May 2024, 12 January 2025, and 15 January 2025, respectively. Another six trustees were appointed in January 2025 and February 2025 (‘The new trustees’).

The charity’s governing document stipulates that decisions must be taken by a quorum of at least three trustees. It also states that the charity must have a minimum of three trustees and that when trustee numbers fall below three, the remaining trustee(s) may act only to fill the vacancies or call a general meeting.  Decisions taken by the trustee alone were therefore inquorate and invalid, and the trustee failed to take the appropriate steps to fill the vacancies, resulting in further breaches of the governing document. This is a breach of trust and is misconduct and/or mismanagement in the administration of the charity.

Management of the charity’s finances, unauthorised trustee and related party benefits and whether the charity is accurately accounting for its funding and assets in accordance with legal requirements

Trustees have a legal duty to manage their charity’s resources responsibly and act with reasonable care and skill. Trustees must, amongst other things:

• make sure the charity’s assets are only used to support or carry out its purposes
• avoid exposing the charity’s assets, beneficiaries or reputation to undue risk
• take special care when investing or borrowing

The inquiry found that the trustee failed to manage the charity and its resources responsibly.

Charitable expenditure

The inquiry found that a total of £33,999.78 of charitable funds were transferred into the personal bank accounts of the trustee, her husband and another family member. The trustee told the inquiry that these funds were to provide resources and support for projects in Nigeria. A number of invoices were provided to the Commission in support of this explanation. Whilst some of the invoices provided supported the use of funds, the inquiry identified numerous discrepancies.  

The inquiry found, given the discrepancies in the evidence provided, there was little assurance that the vast majority of these payments were made in furtherance of the charity’s purpose. Trustees are required to protect charitable funds and act with reasonable skill and care. The failure to do so exposed the charity to significant financial and reputational risk. This is a breach of trustee duties and is misconduct and/or mismanagement in the administration of the charity.

During a books and records inspection (‘the inspection’) conducted on 30 November 2023, the inquiry found that the charity’s record‑keeping was poor, raising serious concerns about the accuracy of its financial information. During the inspection, the inquiry identified documents demonstrating £178,073 had been spent on musical and technical equipment. When asked to produce supporting evidence for this expenditure, the trustees were only able to provide evidence to support £42,075.20 of this spending, failing to account for £135,997.80 of charitable expenditure. This is misconduct and/or mismanagement in the administration of the charity.

Additionally, during the inspection, a substantial number of receipts were found to have been altered. The trustee stated this had been done to record expenditure in a different accounting year. Altering financial documents is a serious breach of proper accounting practice and undermines the transparency and reliability of the charity’s records. Such actions fall below the standards expected of trustees and is misconduct and/or mismanagement in the administration of the charity.

Failure to comply with accounting requirements

Charities must keep proper accounting records and prepare annual accounts that can be provided to the public on request. Where a charity’s gross income exceeds £10,000 per year, the trustees must submit an annual return to the Commission. Where gross income exceeds £25,000, the trustees must also submit a copy of the charity’s accounts and trustees’ annual report. These documents must be filed within 10 months of the end of the charity’s financial year. Failure to comply with these statutory reporting requirements may be a criminal offence. Trustees are required to ensure that their charity is accountable. A key element of this is meeting the legal accounting and reporting requirements.

The charity’s previous accountant (‘the previous accountant’) produced the accounts for the financial years ending (‘FYE’) 31 December 2013 to 31 December 2021. Throughout this nine‑year period, the accounts consistently failed to comply with the SORP, indicating sustained shortcomings in the quality of the accountant’s work. The inquiry examined the circumstances of his appointment and found that the trustee had not carried out basic due diligence before engaging him. She relied solely on his assertion that he was an accountant and did not check whether he held relevant qualifications, was acting through a recognised accountancy practice, or possessed the necessary competence to undertake the role. The inquiry was unable to identify any record confirming his qualifications or professional affiliation. This demonstrates a failure of governance and decision making by the trustee in this appointment, which resulted in the charity failing to account for its use of charitable funds for many years.

Significant charity records were given to the previous accountant in order for them to produce the accounts, however they subsequently died and the trustee was unable to retrieve the charity’s records. The Commission also requested the location of the records from the trustees in an attempt to obtain them for the purposes of the inquiry. These details were not provided. The lack of records made it challenging for the new accountant to produce the outstanding accounts.

The decision to appoint the previous accountant was reckless and not in the charity’s best interests and is misconduct and/or mismanagement in the administration of the charity by the trustee.

The trustees appointed a new accountant to produce their accounts and on 3 September 2024, the trustees submitted the long-overdue accounts for the FYE 31 December 2022. However, despite having previously been told these must be compliant with the SORP, they were not. The inquiry found that the accounts for FYE 31 December 2022 did not meet the minimum requirements laid out in the published benchmark for independent examination and the inquiry was unable to identify that the examiner belonged to one of the professional bodies as required.

The inquiry also found that the trustees failed to submit their accounts for FYE 31 December 2023 on time. The accounts were submitted late and were not SORP-compliant. They had also not been independently examined.

Accounts for charities with an income over £25,000 must be independently examined by an independent examiner or audited by a person meeting the requirements within section 144(2) (a) or (b) of the Act.

Failure to account for the charity’s Gift Aid claims

The inquiry found that the charity had failed to properly account for its Gift Aid claims over a five-year period. During this time, the charity received £652,030.18 in Gift Aid. The trustees were unable to provide records demonstrating that the donations received were sufficient to support Gift Aid claims paid into the charity’s bank account. In the absence of adequate accounting records or supporting evidence, the inquiry could not reconcile the Gift Aid income with the charity’s reported donations. This is misconduct and/or mismanagement in the administration of the charity.

The inquiry relayed its concerns to HMRC on 20 July 2023.

Whether the charity’s objects are being met and the charity is operating for the public benefit

The inquiry found that the charity did conduct activities which furthered its objects for the public benefit through the holding of Sunday services and through the preaching and teaching of the Christian faith made available on its online platform. The charity continues to carry out this object.

Conclusions

The inquiry concluded there had been serious and sustained misconduct and/or mismanagement in the administration of the charity.

The inquiry found the charity had operated for extended periods without the minimum number of trustees required by its governing document. The trustee acted as the sole trustee for significant periods and took decisions while the charity was inquorate, rendering those decisions invalid. The failure to appoint sufficient trustees where required, combined with inaccurate and inadequate records demonstrates longstanding governance failures and is misconduct and/or mismanagement in the administration of the charity.

The inquiry further concluded that the trustee failed to manage the charity’s finances responsibly. Significant charitable funds were transferred into the personal bank accounts of the trustee and her family members without adequate authorisation, justification, or supporting evidence. A substantial proportion of this expenditure remained unexplained. The alteration of financial records and failure to accurately account for income, expenditure, investments, liabilities, gift aid and related‑party transactions undermined the transparency and reliability of the charity’s financial records and exposed charitable funds to undue risk. This is misconduct and/or mismanagement in the administration of the charity.

The inquiry concluded that the charity had significantly overclaimed Gift Aid, given the large percentage of the charity’s income it accounted for, coupled with the lack of explanation or supporting evidence in relation to the claims.

The inquiry concluded that the trustee failed to comply with fundamental accounting and reporting requirements over a prolonged period. Accounts were repeatedly non‑compliant with SORP, submitted late, or not submitted at all. The appointment of an accountant without carrying out any due diligence as to qualifications, professional status or competence, the loss of financial records, and the submission of incomplete and inaccurate accounts demonstrate a sustained failure to ensure the charity was properly accountable.

The inquiry concluded that once additional trustees were appointed in September 2023, the trustee body continued to demonstrate weaknesses in oversight and compliance, including governance failures and insufficient due diligence. These failings contributed to ongoing risks in the administration of the charity.

Given the seriousness and persistence of the failures identified, the Commission removed the trustee, who as a consequence is now also disqualified from future trusteeship.

New trustees have since been appointed and have complied with an Action Plan. They have also been provided with regulatory advice to help ensure the charity’s governance is compliant going forward.

Regulatory action taken

On 4 September 2023, the inquiry made two orders not to part with charitable property, under section 76(3)(d) of the Act, the impact of which was to freeze the charity’s bank accounts. These Orders were discharged on 25 June 2025.

The inquiry exercised its powers under section 47(2)(a) and (b) of the Act on several occasions to obtain information and documentation from the trustees and a range of third parties.

On 26 June 2024, the inquiry exercised its powers under section 47(2)(c) of the Act to direct the trustees in post at the time to appear before the inquiry to answer questions relating to its inquiry.

On 14 January 2025, the inquiry exercised its powers under section 76(3)(a) of the Act to suspend the trustee from the exercise of her trusteeship and issued her with a notice of intention to remove her from the position of trustee.

On 15 January 2025 the trustee made representations to the Commission regarding the suspension and proposed removal.

These representations were considered by an independent reviewer as part of the Commission’s decision review procedure. The outcome of the decision review, issued on 16 May 2025, concluded that the decision to suspend and remove the trustee be upheld.

On 19 May 2025, the inquiry exercised its powers under section 79(4) of the Act to remove the trustee from the position of trustee. As a consequence, she is disqualified from acting as a trustee or senior manager in any charity and her name appears on the register of removed and disqualified trustees.

On 25 June 2025, the inquiry exercised its powers under section 84 of the Act to issue the new trustees with an Action Plan.

On 27 November 2025 comprehensive regulatory advice and guidance under s15(2) of the Act was issued to the new trustees.

Issues for the wider sector

Trustees are representatives of the charity they govern or the charitable funds they are responsible for. Trustees must be aware of and act in accordance with their legal duties. The conduct of trustees can be a key driver of public trust and confidence in the charity sector. When the conduct of trustees falls below the standards expected there can be damage to the reputation of individual trustees, the charity and possibly the wider charity sector.

In terms of decision making and general governance, trustees must:

• act within their powers
• act in good faith and only in the interests of the charity
• make sure they are sufficiently informed
• take account of all relevant factors
• ignore any irrelevant factors
• manage conflicts of interest
• make decisions that are within the range of decisions that a reasonable trustee body could make

It is important that charity trustees apply these 7 principles when making significant or strategic decisions, such as those affecting the charity’s beneficiaries, assets or future direction. Read the Commission’s guidance on trustees duties.

All charities must have an effective trustee body to control and administer the charity in accordance with a charity’s own governing document, charity law and Commission guidance. Public trust and confidence depend on the conduct of trustees and how they safeguard charity funds and undertake the objects and activities of the charity.

Trustees have a legal duty to ensure that their charity’s funds are applied solely and reasonably in furtherance of its objects.

Trustees have a legal duty to ensure that charitable funds are applied solely and reasonably in furtherance of the charity’s purposes. They are legally responsible and publicly accountable for protecting the charity, its property, funds and beneficiaries, and for ensuring that resources are used only for legitimate charitable purposes.

Due diligence is an important part of trustee duties and is essential in order to be assured of the provenance of charitable funds and confident that they know the people and organisations the charity works with and can identify and manage associated risks. It is vital that trustees have robust due diligence processes and ensure that these are consistently implemented.

Monitoring is a vital step in ensuring that a charity’s funds or property reach their proper destination and are used how the charity intended. The type and depth of monitoring may vary depending on the type of project, the location and the sums of money involved. It is vital that trustees have robust monitoring process in place including documentation such as verified reports, receipts and invoice invoices.

Read the Commission’s guidance on due diligence, monitoring and verifying the end use of funds.