With only £149 in net assets, a company owned by the daughter of Captain Sir Tom Moore is on the verge of going out of business. A watchdog last year discovered that none of the nearly £1.5 million that Club Nook, a business owned by Hannah Ingram-Moore and her husband Colin, earned for a three-book agreement went to the Captain Tom Foundation, a charity established in his honor.Its assets in 2024 decreased from £336,000 the year before, according to Companies House documents, and it owes £67,000. During the epidemic, Capt. Tom walked 100 laps around his lawn to commemorate his 100th birthday, generating about £39 million for the NHS and becoming a national treasure.Last year, a report found the Ingram-Moores made more than a million pounds through their association with the Captain Tom Foundation.

Club Nook, of which the Ingram-Moores were directors, was set up to manage the late veteran’s commercial interests and intellectual property.It owned a number of trademarked names for Capt Tom for potential beer, spirits, wine, calendars, greeting cards, lunch boxes and water bottles, The Times reported.The Second World War veteran was knighted by the late Queen in July 2020 and published a memoir, Tomorrow Will Be A Good Day, later that year.He wrote in the prologue that it was “a chance to raise even more money for the charitable foundation now established in my name”, known as the Captain Tom Foundation.

After his death, it emerged that the Ingham-Moores had in fact taken the publishing advance for the book – paying the £1.47 million sum to Club Nook, the private company which they owned.

A report by the Charity Commission, published in November last year, said the couple rejected a publisher’s ­offer to give a slice of an advance to NHS Charities Together, insisting that Capt Tom wanted the money to go to their company, not the foundation.

The couple had implied that donations from book sales would be made to the foundation but no money was given, the report said. The commission said the public “would ­understandably feel misled”.

The Ingram-Moores have since accused the commission of a breach of privacy by disclosing a private book deal with Penguin Random House, who published the book.

The Ingram-Moores claimed they had been treated “unfairly and unjustly”, saying in a statement that the commission’s two-year inquiry had taken a “serious toll” on the family’s health, “unfairly tarnishing” their name.

They added: “We remain dedicated to upholding Capt Sir Tom’s legacy and want the public to know that there has never been any misappropriation of funds or unauthorised payments from the charity’s bank account, by any member of our family.”

The commission said that they had not seen evidence of a crime in relation to the couple. Bedfordshire Police also confirmed they were not investigating.

The Captain Tom Foundation was contacted for comment.