The charity set up in honour of Captain Sir Tom Moore is being investigated by the Charity Commission over its accounts, according to reports.

The Second World War veteran whose charity walks inspired the nation at the start of the coronavirus pandemic died last year, aged 100.

The national hero raised £38.9 million for the NHS by walking 100 laps of his garden before his 100th birthday.

Before his death, he and his family set up the Captain Tom Foundation to support causes close to his heart.

Why is The Captain Tom Foundation under investigation?

The charity, set up in June 2020, published its first audited accounts earlier this week.

The public documentation covers the period of May 5, 2020 and May 31, 2021.

Accounts show nearly £1.1million in income although concerns have been raised over "related party transactions".

According to the publicly available accounts, reimbursement costs of £16,097 were made to Club Nook Limited, a company under the control of Captain Tom's daughter, Hannah Ingram-Moore.

These costs were for accommodation, transport and security while Capt Sir Tom was "travelling around the UK to promote the charitable company".

The charity also paid out grants to four charities worth £40,000 each but spent £209,433 on support costs including £162,336 on "management".

The Charity Commission said: "We have been in ongoing contact with the trustees of the Captain Tom Foundation on its set-up and governance arrangements and as part of this work will now assess the charity's recently submitted accounts."

The Captain Tom Foundation responds to investigation

Stephen Jones, chair of trustees for The Captain Tom Foundation, said: "As a young charity, we have been working closely with the Charity Commission since we launched, and we welcome their input following the publication of our recent audited annual accounts."

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