2026-03-31-accounts

APPENDIX 3 OSCR Scottish Charity ReRiilator Independent examiner's report on the accounts Report to the Ifusteeslmembers of Charity Aame r Training Corps No 1990 Ellon Squadron Non-Public Sports & Welfare Funds Rogistered charity | SC024618 number I On the accounts of the I charlty for the perlod Period stsrt date Period end date .OMonlh 03 mr￿1h 01 2025 31 2026 Set out on pago5 rem￿l￿rI0 Ind￿• tho paga utnbEt5 of add11K￿l she@L81 Respective The charity's trustees are ￿Sponsible for the preparation of th8 accounts in accordance responsibilities of trustoès and examinér wilh the t8ms of the Charities and Trustee Investment IScotland} 2005 Act and the Charities Accounts (Scotlandl Regulations 2006 (as amended). The charity Irustees consider that the audit requirement of Regulation 10(11 {dl of the Accounts Regulations does nol apply. It is my responsibility to examine the a￿Unts as required under section 44(11 Icl of the Act and to stale whether particular matters have Gome to my attention. Basis of indep8ndent My ex8min8tion is carried out in ac￿rdanc* with Regulation 11 of the 2006 Accounts I examineV$ slatam8nt Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of Ihe accounts presented with ttrK)se records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees conceming 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 opinh)n on Ihe view given by the accounts. Inde￿ndent examinoes In the course of my examination, no matter has come to my attention 101F￿ than that statement disclos￿ on Ihe attached page1 1. which gives me reasonable Gause to beli8ve that in any malerial respect the requirements.. to ke&p accounting records in accordance with sertion 44111 la) of the 2005 Act and Regulation 4 of th& 2006 Accounts Regulations. and to preparè account5 which arLord with the accounting records and comply wth Regulation 9 of th& 2006 Accounts Regulations have not b88n mat. or 2. to which, in my opinSon, attgnlion should be drawn in order to enable a proper understandin of the accounts to be reached. Dale: Signed-: Name: Relevant prof8sslonal qualification{s> or body (if any}". Olk/o91I6 Address: CROVIÉ A@c￿0cCI￿sH1￿e AE+1 8A "Pkase de￿te the￿y)rdS in Ihe IKa¢ke15 rf tw do nOt￿lAy. Mthe WOTd$ do apply. 5etoutth05e matters whKh have G£￿e to your attention m the F￿￿l￿g page. OSCR will aCwtd￿1tal ￿ typed 8vJnattJre8

APPENDIX 3 Disclosure section Only ￿mPlete K the examlner needs to hlghllght materlal problems. Give here brief details of any items that the examiner wishes to . disclose