## **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**