APPENDIX 1
Trustees’ Annual Report for the period Period start date Period end date Day Month Year Day Month Year From 1 April 2025 To 31 March 2026 OSC r
Office of the Scottish Charity Regulator
Reference and administration details
Charity name Other names charity is known by Registered charity number Charity’s principal address
| Air Training Corps No 1192 (Kirkcaldy) Squadron Non Public Sports & Welfare ~~Funds~~ |
Air Training Corps No 1192 (Kirkcaldy) Squadron Non Public Sports & Welfare ~~Funds~~ |
|---|---|
| 1192 (Kirkcaldy) Squadron RAFAC | |
| SC024596 | |
| HQ DSCW Air Training Corps | |
| Building 8, RAF Leuchars | |
| St Andrews, Fife | |
| Scotland | Postcode KY16 OXJ |
Names of the charity trustees on date of approval of Trustees’ Annual Report
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
Trustee name | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee (if any) |
|---|---|---|---|---|
| Janet Brown | Chairman | 1192 (Kirkcaldy) Sqn | ||
| David Moseley | Secretary | Civilian Committee | ||
| Lynn Cruickshank | Treasurer | |||
| David Greenaway | Committee Member | |||
APPENDIX 1
Reference and administration details
Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
| Name | Name | Dates acted if not for whole year |
|---|---|---|
| NIL | ||
| Structure, governance and management | ||
| Type of governing document Trustee recruitment and appointment |
||
| The Air Training Corps and each squadron was established by Royal Warrant in 1941. Under the constitution of the Air Training Corps (ATC), each squadron must be overseen by a Civilian Management Committee, who are established and governed by their own constitution. The civilian committee administers the squadron’s finances and looks after the welfare and recreational side of a squadron’s activities, as distinct from the training and parade side. The committee consists of a chairman, honorary secretary, honorary treasurer and members, who are often the parents of cadets attending a squadron be prominent and influential local citizens, able and willing to give time and effort to supporting the ATC |
||
The committee are appointed and positions reappointed annually by existing committee members in line with their constitution. |
Objectives and activities
Charitable purposes
The Aims of the Air Training Corps are:
-
To promote and encourage among young people a practical interest in aviation and the Royal Air Force
-
To provide training which will be useful in the Services and civilian life
-
• To foster the spirit of adventure
-
To develop qualities of leadership and good citizenship
Summary of the main activities in relation to these objects
The Air Training Corps (ATC), now referred to as the Royal Air Force Cadets, provides cadets with the opportunity to fly, participate in community work, adventure training, leadership and citizenship training and gain BTEC qualifications as part of the comprehensive training programme. The ATC is also the largest operator of the Duke of Edinburgh's Award Scheme in the UK.
APPENDIX 1
Achievements and performance
Summary of the main achievements of the charity during the financial period
We provided flying and gliding, DOE, leadership and first aid training as well as the opportunity to mix with and learn from air minded youths from other areas of the UK. The Squadron attended a training camps at Rothiemurchas this year, providing cadets with the opportunity to partake in adventurous training activities. We also delivered activity first aid training in-house. The squadron took part in a variety of sporting activities throughout the year to help develop teamwork, leadership skills and help members maintain fitness levels whilst generally having fun. The Squadron continues to support the local youth of Kirkcaldy and provide training and life-time skills, which will be of value irrespective of the career path that the cadets choose to follow.
Financial review
Brief statement of the charity’s policy on reserves
The squadron maintains sufficient funds to meet the requirements of the sports and training and project programme. Existing funds have been built up from cadet subscriptions, and canteen sales throughout the year.
Details of any deficit
The unit has a deficit of £386 this year due to camp fees being paid at the end of the financial year and not being recovered until the new financial year.
Donated facilities and services (if any) Our HQ and standard training material is provided by the MOD. We also have some equipment donated by the Royal Air Force, which is recorded in a manuscript register. We donate time to local charity events, where requested.
3
APPENDIX 1
Other optional information
Declaration
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees
| Signature(s) Full name(s) Position (e.g. Chair) Date |
L Cruickshank | |
|---|---|---|
| Lynn Cruickshank | ||
| Treasurer | ||
| 29/07/2026 |
4
| Enter charity name below Air Training Corps No 1192 (Kirkcaldy) Squadron Non-Public Sports and Welfare Funds |
Enter charity name below Air Training Corps No 1192 (Kirkcaldy) Squadron Non-Public Sports and Welfare Funds |
Enter charity name below Air Training Corps No 1192 (Kirkcaldy) Squadron Non-Public Sports and Welfare Funds |
Enter charity name below Air Training Corps No 1192 (Kirkcaldy) Squadron Non-Public Sports and Welfare Funds |
Enter charity name below Air Training Corps No 1192 (Kirkcaldy) Squadron Non-Public Sports and Welfare Funds |
Enter charity name below Air Training Corps No 1192 (Kirkcaldy) Squadron Non-Public Sports and Welfare Funds |
Enter charity name below Air Training Corps No 1192 (Kirkcaldy) Squadron Non-Public Sports and Welfare Funds |
Enter charity name below Air Training Corps No 1192 (Kirkcaldy) Squadron Non-Public Sports and Welfare Funds |
Enter charity name below Air Training Corps No 1192 (Kirkcaldy) Squadron Non-Public Sports and Welfare Funds |
Enter charity name below Air Training Corps No 1192 (Kirkcaldy) Squadron Non-Public Sports and Welfare Funds |
Enter SC No. below SC024596 |
|
|---|---|---|---|---|---|---|---|---|---|---|---|
| Receipts and payments accounts | |||||||||||
| For the period from |
Period sta | rt date | Period e | nd date | |||||||
| Day | Month | Year | Day | Mont | h | Year | |||||
| 01 | 04 | 2025 | 31 | 03 | 2026 | ||||||
| Section A Statement of receipts and payments | |||||||||||
| A1 Receipts | Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total funds current period to nearest £ |
Total funds last period to nearest £ |
|||||
Donations |
50 | 50 | |||||||||
| Legacies | - | ||||||||||
| Gift Aid | 206 | 206 | 768 | ||||||||
| Receipts from fundraising activities | 322 | 322 | 206 | ||||||||
| Gross trading receipts | 3,217 | 3,217 | 4,140 | ||||||||
| Income from investments other than land and buildings |
- | ||||||||||
| Rents from land & buildings | - | ||||||||||
| Gross receipts from other charitable activities |
- | ||||||||||
| - | |||||||||||
| A1 Sub total | 3,795 | - | - | - | 3,795 | 5,114 | |||||
| A2 Receipts from asset & investment sales |
|||||||||||
| Proceeds from sale of fixed assets | - | ||||||||||
| Proceeds from sale of investments | - | ||||||||||
| A2 Sub total **Total receipts ** |
- | - | - | - | - | - | |||||
| 3,795 | - | - | - | 3,795 | 5,114 | ||||||
| A3 Payments | |||||||||||
| Expenses for fundraising activities | - | ||||||||||
| Gross trading payments | 4,181 | 4,181 | 4,251 | ||||||||
| Investment management costs | - | ||||||||||
| Payments relating directly to charitable activities |
- | ||||||||||
| Grants and donations | - | ||||||||||
| Governance costs: | - | ||||||||||
| Audit / independent examination | - | ||||||||||
| Preparation of annual accounts | - | ||||||||||
| Legal costs | - | ||||||||||
| Other | - | ||||||||||
| - | |||||||||||
| **A3 Sub total ** | 4,181 | - | - | - | 4,181 | 4,251 | |||||
| A4 Payments relating to asset and investment movements |
|||||||||||
| Purchases of fixed assets | - | ||||||||||
| Purchase of investments | - | ||||||||||
| **A4 Sub total ** | - | - | - | - | - | - | |||||
| Total payments Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
|||||||||||
| 4,181 | - | - | - | 4,181 | 4,251 | ||||||
| 386) ( |
- | - | - | 386) ( |
863 | ||||||
| - | |||||||||||
| 386) ( |
- | - | - | 386) ( |
863 |
| Air Training Corps No 1192 Squdron | Air Training Corps No 1192 Squdron | Air Training Corps No 1192 Squdron | SC024596 | ||||
|---|---|---|---|---|---|---|---|
| Section B Statement of balances |
|||||||
| Categories Signed by one or two trustees on behalf of all the trustees B5 Contingent liabilities B4 Liabilities B3 Other assets B2 Investments B1 Cash funds |
Details | Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
| Cash and bank balances at start of year | 7,195 386) ( |
7,195 | 6,332 | ||||
| Surplus / (deficit) shown on receipts and payments account |
386) ( |
863 | |||||
| - | |||||||
| - | |||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
6,809 | - | - | - | 6,809 | 7,195 | |
| - 575 | - | - |
- |
- 575 |
1,028 | ||
| Fund to which | asset belongs | Market valuation to nearest £ |
Last year to nearest £ |
||||
| Details | Fund to which | asset belongs | Total Cost (if available) to nearest £ |
- | - |
||
| Current value (if available) to nearest £ |
Last year to nearest £ |
||||||
| it suite | welf | are | 989 | - | 100 |
||
| flight sim | welf | are | 2,300 | - | 100 |
||
| MTA Kit | welf | are | 1,452 | - | 250 |
||
| Ipad | welf | are | 133 | - | - | ||
| IT Defib | welf | are | 834 | 150 | 350 | ||
| Details | Total Fund to which li |
5,708 | 150 | 800 | |||
| ability relates | Amount due to nearest £ |
Last year to nearest £ |
|||||
| Details | Fund to which li | Total ability relates |
- | - | |||
| Amount due (estimate) to nearest £ |
Last year to nearest £ |
||||||
| Signature | Print Name | Total | - | - |
|||
| Date of approval |
|||||||
| L Cruickshank | LYNN CRUI | CKSHANK | 29/07/2026 | ||||
Air Training Corps No 1192 Squdron
SC024596
Section C Notes to the Accounts
| C3a Trustee remuneration C4a Trustee expenses C6 Other information C5 Transactions with trustees and connected persons C4b Trustee expenses - details C3b Trustee remuneration - details C2 Grants C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) |
The government via the Ministry of Defence meets the cost of the Sqn HQ rent, public utility charges and some of our training material through public funds A civilian coimmittee is charged with managing the finances and raising additional funds where required, augmented by weekly subscriptions paid by our members. Additional moneys raised, not provided by the government, is entitled 'non public funds', which is raised through fundraisung activities, canteen proceeds and the aforementioned cadet subscriptions. Part of these subscriptions are paid to the General Purpose fund, administered by the Air Cadet Council, and is used to meet the cost of sporting activities at corps and regional level. |
The government via the Ministry of Defence meets the cost of the Sqn HQ rent, public utility charges and some of our training material through public funds A civilian coimmittee is charged with managing the finances and raising additional funds where required, augmented by weekly subscriptions paid by our members. Additional moneys raised, not provided by the government, is entitled 'non public funds', which is raised through fundraisung activities, canteen proceeds and the aforementioned cadet subscriptions. Part of these subscriptions are paid to the General Purpose fund, administered by the Air Cadet Council, and is used to meet the cost of sporting activities at corps and regional level. |
The government via the Ministry of Defence meets the cost of the Sqn HQ rent, public utility charges and some of our training material through public funds A civilian coimmittee is charged with managing the finances and raising additional funds where required, augmented by weekly subscriptions paid by our members. Additional moneys raised, not provided by the government, is entitled 'non public funds', which is raised through fundraisung activities, canteen proceeds and the aforementioned cadet subscriptions. Part of these subscriptions are paid to the General Purpose fund, administered by the Air Cadet Council, and is used to meet the cost of sporting activities at corps and regional level. |
The government via the Ministry of Defence meets the cost of the Sqn HQ rent, public utility charges and some of our training material through public funds A civilian coimmittee is charged with managing the finances and raising additional funds where required, augmented by weekly subscriptions paid by our members. Additional moneys raised, not provided by the government, is entitled 'non public funds', which is raised through fundraisung activities, canteen proceeds and the aforementioned cadet subscriptions. Part of these subscriptions are paid to the General Purpose fund, administered by the Air Cadet Council, and is used to meet the cost of sporting activities at corps and regional level. |
The government via the Ministry of Defence meets the cost of the Sqn HQ rent, public utility charges and some of our training material through public funds A civilian coimmittee is charged with managing the finances and raising additional funds where required, augmented by weekly subscriptions paid by our members. Additional moneys raised, not provided by the government, is entitled 'non public funds', which is raised through fundraisung activities, canteen proceeds and the aforementioned cadet subscriptions. Part of these subscriptions are paid to the General Purpose fund, administered by the Air Cadet Council, and is used to meet the cost of sporting activities at corps and regional level. |
|---|---|---|---|---|---|
| Type of activity or project supported | Individual / institution |
Number of grants made |
£ | ||
| Total | - |
||||
| If no remuneration was paid during the period to any charity tr cross this box (otherwise complete section 3b) |
ustee or person conn | ected to a trustee | X | ||
| Authority under which paid | £ | ||||
| NIL ALL TRUSTEES ARE VOLUNTEER | S | x | |||
| If no expenses were paid to any charity t complete section 4b) |
rustee during the period then cross this bo | x (otherwise | X | ||
| Number of trustees | £ | ||||
| NIL ALL TRUSTEES ARE VOLUNTEER | S | x | |||
| x | |||||
| Nature of relationship | Nature of transaction | Transaction amount (£) |
Balance outstanding at period end(£) |
||
| N/A | |||||
| We show a loss of £386 this year. This i recovering the money until the start of the |
s due to paying for cadet camp at the end next financial year. Also subsidising cade |
of the financial year t activities. |
and not |
Air Training Corps No 1192 Squdron
SC024596
Additional analysis (1)
Analysis of receipts and payments
1 Donations
| 1 Donations | ||||||
|---|---|---|---|---|---|---|
| NIL | Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
| Donation British Legion | 50 | 50 | ||||
| - | ||||||
| - | ||||||
| - | ||||||
| Total 2 Grants |
50 | - | - | - | 50 | - |
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
- | - | - Total current period to nearest £ |
- Total last period to nearest £ |
|
| - | ||||||
| - | ||||||
| Total | 50 | - | - | - | ||
| - | - | - | - |
3 Gross receipts from other charitable activities
| 3 Gross receipts from other charitable activities | ||||||
|---|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|
| Canteen Income | 835 | 835 | 1,060 | |||
| Cadet Subscriptions | 2,016 | 2,016 | 2,568 | |||
| Annual Camp& Excursion levy | 320 | 320 | 466 | |||
| Bank Interest | 44 | 44 | 46 | |||
| fundraising | 374 | 374 | 206 | |||
| Gift Aid | 206 | 206 | 768 | |||
| fuel refund | - | - | ||||
| Total | 3,795 | - | - | - | 3,795 | 5,114 |
4 Payments relating directly to charitable activities
| 4 Payments relating directly to charitable activities | ||||||
|---|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|
| Canteen stock | 223 | 223 | 559 | |||
| Cadet subscriptions to HQ | 1,088 | 1,088 | 1,294 | |||
| Insurance | 184 | 184 | 210 | |||
| Telephone/Broadband | 558 | 558 | 364 | |||
| Stationery& ink | 44 | 44 | - | |||
| wreath | 40 | 40 | - | |||
| trainingcourses & sports trainingkit | 563 | 563 | 507 | |||
| Excursions levy | 880 | 880 | 575 | |||
| Computers and software(Flight Sim) | - | - | - | |||
| projects,maintanance & entertainment | 356 | 356 | 441 | |||
| sundries | 245 | 245 | 301 | |||
| Total | 4,181 | - | - | - | 4,181 | 4,251 |
SC024596
Additional analysis (2)
5 Breakdown of unrestricted funds
| 5 Breakdown of unrestricted funds | |||||||
|---|---|---|---|---|---|---|---|
| Receipts | Unrestricted fund 1 - enter name of fund below |
Unrestricted fund 2 - enter name of fund below |
Unrestricted fund 3 - enter name of fund below |
Unrestricted fund 4 - enter name of fund below |
Total unrestricted funds |
Total unrestricted funds last period |
|
| Donations | 50 | 50 | - | ||||
| Legacies | - | - | |||||
| Gift Aid | 206 | 206 | 768 | ||||
| Receipts from fundraisingactivities | 322 | 322 | 206 | ||||
| Gross tradingreceipts | - | - | |||||
| Income from investments other than land and buildings | - | - | |||||
| Rents from land & buildings | - | - | |||||
| Gross receipts from other charitable activities | 3,217 | 3,217 | 4,140 | ||||
| Sub total Receipts from asset & investment sales |
3,795 | - | - | - | 3,795 | 5,114 | |
| Proceeds from sale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts Payments |
- | - | - | - | - | - | |
| 3,795 | - | - | - | 3,795 | 5,114 | ||
| Expenses for fundraisingactivities | - | ||||||
| Gross trading payments | 4,181 | 4,181 | 4,251 | ||||
| Investment management costs | - | ||||||
| Payments relatingdirectlyto charitable activities | - | ||||||
| Grants and donations | - | ||||||
| Governance costs: | - | ||||||
| Audit / independent examination | - | ||||||
| Preparation of annual accounts | - | ||||||
| Legal costs | - | ||||||
| - | |||||||
| - | |||||||
| Sub total Payments relating to asset and investment movements |
4,181 | - | - | - | 4,181 | 4,251 | |
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| - | - | - | 4,181 | 4,251 | |||
| - | - | - | 386) ( |
863 | |||
| - | |||||||
| 386) ( |
- | - | - | 386) ( |
863 |
Nature and purpose of funds
The squadron and the civilian committee raise all the money required to support the welfare and activities undertaken in the unit. As we attract cadets from a region that is high up the Scottish index of multiple deprivation, we make every effort to use our funds to subsidise excursions . Most of the non public monies come from cadet monthly subscriptions and fundraising activities, typically supplemented by a small income from easyfundraiser. The majority of our cadets now pay by standing order which explains the increase of subscriptions from the previous years. Funds are used to purchase leisure and training equiptment for our squardron members. A proportion of our funds are paid to our wing headquarters to help meet admin costs.
Air Training Corps No 1192 Squdron
SC024596
Additional analysis (3)
6 Breakdown of restricted funds
| 6 Breakdown of restricted funds | ||||||
|---|---|---|---|---|---|---|
| Receipts | Restricted fund 1 - enter name of fund below |
Restricted fund 2 - enter name of fund below |
Restricted fund 3 - enter name of fund below |
Restricted fund 4 - enter name of fund below |
Total restricted funds |
Total restricted funds last period |
| Donations | - | |||||
| Legacies | - | |||||
| Grants | - | |||||
| Receipts from fundraising activities | - | |||||
| Gross trading receipts | - | |||||
| Income from investments other than land and buildings | - | |||||
| Rents from land & buildings | - | |||||
| Gross receipts from other charitable activities | - | |||||
| Sub total Receipts from asset & investment sales |
- | - | - | - | - | - |
| - | ||||||
| Proceeds from sale of fixed assets | - | |||||
| Proceeds from sale of investments | - | |||||
| Sub total Total receipts Payments |
- | - | - | - | - | - |
| - | - | - | - | - | - | |
| - | ||||||
| Expenses for fundraisingactivities | - | |||||
| Gross trading payments | - | |||||
| Investment management costs | - | |||||
| Payments relatingdirectlyto charitable activities | - | |||||
| Grants and donations | - | |||||
| Governance costs: | - | |||||
| Audit / independent examination | - | |||||
| Preparation of annual accounts | - | |||||
| Legal costs | - | |||||
| - | ||||||
| - | ||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | - |
| - | ||||||
| Purchases of fixed assets | - | |||||
| Purchase of investments | - | |||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| Nature andpurpose of funds | ||||||
04
APPENDIX 3
Report to the trustees/members of
Independent examiner’s report on the accounts
V2
Charity name Air Training Corps No 1192 (Kirkcaldy) Squadron Non-Public Sports and Welfare Funds
| Independent examiner’s report on the accounts V2 | Independent examiner’s report on the accounts V2 | Independent examiner’s report on the accounts V2 | Independent examiner’s report on the accounts V2 | Independent examiner’s report on the accounts V2 | Independent examiner’s report on the accounts V2 | Independent examiner’s report on the accounts V2 | Independent examiner’s report on the accounts V2 | Independent examiner’s report on the accounts V2 | Independent examiner’s report on the accounts V2 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Charity name Air Training Corps No 1192 (Kirkcaldy) Squadron Non-Public Sports and Welfare Funds |
||||||||||
| Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address: |
SC024596 | |||||||||
| Period start date | Period end date | |||||||||
| Day | Month | Year | Day | Month | Year | |||||
01 |
04 | 2025 | to | 31 |
03 | 2026 | ||||
| (remember to include the page numbers of additional sheets) |
||||||||||
| My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the viewgiven bythe accounts. |
||||||||||
| In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page*] 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
||||||||||
| _DouglasBriggs _ | Date: | 29 July2026 | ||||||||
| Douglas Briggs FCCA FMAAT | ||||||||||
| Chartered Certified Accountant | ||||||||||
| 62 WellesleyRoad | ||||||||||
| Methil,Leven | ||||||||||
| Fife | ||||||||||
| KY8 3AF |
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose