Author Archives: HM Government

I am greatly concerned by the recent series of actions by the Cambodian authorities which culminated in the arrest of the opposition leader Kem Sokha early yesterday morning.

Together with harsh restrictions on independent broadcasters, the enforced closure of the National Democratic Institute and, from today, of the Cambodia Daily newspaper, these measures imperil multi-party democracy and free debate.

I urge the Cambodian government to take immediate steps to restore prospects for a free and fair national election in 2018 and to build on the encouraging progress we saw at Cambodia’s nationwide commune elections just three months ago.

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The Minister visited defence company MBDA’s site in Filton, near Bristol, meeting with local graduates, apprentices and other employees working on the Sea Ceptor system.

The new air missile defence system can intercept and destroy enemy missiles travelling at supersonic speeds and will form part of the protection for the nation’s new aircraft carriers. The first firings were conducted from Type 23 frigate HMS Argyll whilst off the coast of Scotland.

Minister for Defence Procurement Harriett Baldwin said:

Sea Ceptor will protect our interests against threats both known and unknown. It will launch from the Royal Navy’s new Type 26 frigates as they keep our nuclear deterrent submarines and the UK’s two new aircraft carriers safe on operations around the globe.

Sea Ceptor supports 600 UK jobs and is yet another example of how our rising defence budget is being spent on cutting-edge kit to help our Armed Forces meet future threats.

The Royal Navy Type 23 frigate HMS Argyll, which fired the Sea Ceptor missiles earlier this Summer.

Sea Ceptor, which uses MBDA’s next-generation Common Anti-air Modular Missile (CAMM), is being fitted to replace the Sea Wolf weapon system on the Type 23 frigates. The air defence system will also be used on the new Type 26 frigates and Land Ceptor, which will replace Rapier for the British Army.

Using innovations in radar and datalink technology that will guide these potent missiles with pinpoint accuracy, Sea Ceptor will provide the Royal Navy with an improved shield against airborne threats such as the new generation of supersonic anti-ship missiles, fast jets, helicopters and unmanned aerial vehicles.

Commander Toby Shaughnessy, the Commanding Officer of HMS Argyll, said:

This is an exciting upgrade in capability and a great opportunity for HMS Argyll to demonstrate what the missile system can do to protect our ships from future threats.

Sea Ceptor is an impressive and innovative system, demonstrating that the Royal Navy is at the cutting edge of technology and working hard to keep Britain safe. I am immensely proud of my ship’s company and the work they put in to make this test firing possible.

HMS Argyll will conduct further firing trials of the Sea Ceptor system before she deploys to Japan next year. Alongside providing robust self-defence, importantly Sea Ceptor defends escort vessels within a maritime task group, such as for the new Queen Elizabeth Class aircraft carriers.

One of the Sea Ceptor missiles fired by HMS Argyll earlier this Summer. MBDA Copyright.

The system uses a new UK-developed missile capable of reaching speeds of up to Mach 3 and will have the ability to deal with multiple targets simultaneously, protecting an area of around 500 square miles (1,300 square kilometres) over land or sea.

As part of MBDA’s CAMM programme, Sea Ceptor supports around 600 MBDA jobs and its supply chain in key locations across the UK such as Stevenage, Filton and Bolton.

Tony Douglas, Chief Executive Officer for the MOD’s procurement organisation Defence Equipment and Support, which is based at MOD Abbey Wood in Bristol, said:

The firings are an important step forward in proving the significant improvements over previous air defence systems and further evidence of our commitment to provide the very best equipment to our armed forces.

The Defence Minister also visited Airbus’ plant in Filton, near Bristol, which is the heart of the design and manufacture of some of the world’s most technologically advanced aircraft. The Minister met with some of Airbus’ 6000 local employees, including engineers working on research and technology for future aircraft projects.

The news comes after the Defence Minister confirmed a £100m contract to fit the Sea Ceptor system to the Type 26 frigates last year. Earlier this year Defence Secretary Sir Michael Fallon also announced a £539 million investment in new missiles systems.

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The Charity Commission has today published updated guidance setting out how to carry out an independent examination of charity accounts. Independent examination of charity accounts: Directions and guidance for examiners (CC32) updates the Commission’s previous publication published in June 2015, and takes into account comments from a public consultation on the draft guidance which ran from 3 June 2016 to 30 September 2016. Feedback from the consultation has also been published today. For further information about the independent examination of charity accounts please see the notes to editors.

As proposed in the consultation, the new guidance includes 3 new Directions that must be followed by examiners:

• Direction 2 sets out requirements for examiner independence; examiners must check for any conflicts of interest that may prevent them from carrying out the independent examination
• Direction 7 requires examiners to check that related party transactions in ‘SORP accounts’ are properly disclosed
• Direction 9 requires examiners to check whether the trustees have considered the charity’s financial circumstances when preparing the accounts, and for ‘SORP accounts’ whether the trustees have made an assessment of the charity’s position as a going concern

To support examiners, detailed and clear guidance is given about how to meet each of the Directions. Having taken into account consultation responses from a number of professional accountancy bodies, umbrella charities and a working party on independent examination, the Commission has made a number of improvements to the final guidance. This includes publishing a brand new checklist alongside the guidance to help independent examiners meet all the necessary requirements when undertaking an examination. The guidance also includes a framework for the independent examination of small charity group accounts for the first time, as well as an expanded range of example examiner’s reports, advice on fund accounting, and guidance for examiners about helping charities with accounts preparation and record keeping.

The guidance also reflects the revised guidance published in April 2017 by the UK charity regulators for auditors and examiners about reporting matters of material significance to the charity regulators.

Nigel Davies, Head of Accountancy Services at the Charity Commission said:

These new requirements and the more robust examination process will ensure that charities’ accounts are sufficiently scrutinised and that any regulatory concerns are identified as early as possible. It will also provide reassurance to trustees and the public that there is adequate oversight over charities’ finances.

We’re grateful to everyone that provided feedback to us during the consultation process and the working party members who assisted us. The improvements that we’ve made to the guidance as a result, such as creating a new checklist for examiners, will ensure that examiners are well equipped to meet the new requirements and that there is an appropriate balance between the duties of charities and examiners, and the need for a robust independent examination process alongside high-quality, transparent charity reporting.

The new Directions and guidance are mandatory for independent examiner reports signed and dated on or after 1 December 2017. This is to allow time for examiners to familiarise themselves with the guidance. However, early adoption is encouraged.

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PR 59/17

Notes to editors

1. The Charity Commission is the independent regulator of charities in England and Wales. To find out more about our work, see our annual report.
2. Search for charities on our online register.
3. Charity law requires those charities with a gross income threshold of more than £25,000 to have some form of external scrutiny of their accounts. The trustees may opt for an independent examination if their charity’s income is not more than £1m, or where gross income exceeds £250,000, its gross assets are not more than £3.26 million, and provided an audit is not required by charity law or due to some other reason. More information is available in Charity reporting and accounting: the essentials November 2016 (CC15d).
4. Section 145 of the Charities Act 2011 provides the power for the Commission to issue Directions and guidance to independent examiners setting out how they must go about performing an independent examination. The Charities (Reports and Accounts) Regulations 2008, Regulation 31, requires that examiners confirm that they have carried out their examination in accordance with the Directions and guidance.
5. Charity accounts prepared on an accruals basis must follow the methods and principles of the applicable SORP- these are referred to as ‘SORP accounts’ in this press release.

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