Kogan Academy of Dramatic Arts had repeatedly failed to file accounts despite being given an official warning and deadline.
A drama school in London has been removed from the charity register after it “repeatedly failed to prepare and submit the necessary financial information”, despite receiving an an official warning over its accounts.
Kogan Academy of Dramatic Arts (KADA), previously known as The School of the Science of Acting, was struck off the register in December. Formerly known as The School of the Science of Acting, KADA was founded by Ukrainian actor, director, and acting teacher Sam Kogan who died in 2004.
An inquiry by The Charity Commission for England and Wales published earlier this month found that the charity was no longer teaching or recruiting students. The lease on the charity’s last registered business address, in Islington, had expired in 2022 after which the charity had no premises from which to operate.
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The school, which offered acting and directing courses for adults, had not filed accounts for three financial years (2019/20, 2020/21 and 2021/22).
Its most recent available accounts, for financial year 2018/19, were filed 653 days late and showed a total income of £190,857 and total expenditure of £327,792.
An official warning issued by the Charity Commission required the charity to file with the commission its annual returns, trustees’ annual report and accounts for the financial years ending 31 July 2020 and 31 July 2021.
It was also instructed to ensure there were at least three trustees, rather than the existing one.
After failing to meet the deadline given, a statutory inquiry was launched in August.
No steps taken
In the inquiry report, the Charity Commission said that the charity did not provide any acceptable explanation for not performing its legal duties.
The report stated: “The charity trustees confirmed to the inquiry that they had received the official warning but then failed to respond or take on any of the actions required.
“The trustees also reported to the inquiry that they had chosen not to prepare or file accounting information as the charity was in the process of closing.
“The inquiry found that the trustees did not take any steps to provide the commission with accounting information or appoint new trustees by the deadlines provided in the official warning.”
The regulator also found that a charity trustee was acting while subject to an Individual Voluntary Arrangement for repaying debts.
This would disqualify them from the position and require them to resign, as acting as a trustee while disqualified is “normally a criminal offence and is misconduct and/or mismanagement”.
Other concerns
Other concerns raised in the inquiry included that the charity's governing document required it to have a minimum of three trustees, which was not the case. Only one trustee had been registered with the Charity Commission since January 2020.
At the time KADA had two directors registered with Companies House.
The commission's report concluded: “The inquiry determined that the charity had ceased to operate but gave the charity an opportunity to present evidence if this was not the case.
“The inquiry received no response, so on 18 December 2023, the commission removed the charity from the register of charities under s34(b) of the act on the grounds that it does not operate.”
KADA was originally registered as a charity in 1992.
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