Ms Helen Martin:

For intermediate sanctions in 2018, there was one occasion when we had to go that far. I am not sure we record information on the cases in which we do not take statutory actions because we close so many concerns.

We can close them quite easily. We can contact a charity that is not keeping proper books of account, and as soon as it tells us it has engaged a bookkeeper and we are sure it has done so and is progressing, then we will close the concern.