2026-03-31-accounts

APPENDIX 3 OSCR Scottish Charity Regulalcy IndeRendent examiner's report on the accounts Report to the. - Charity name truste8￿MemberS of :. Air Training Corps No 0865 Portlethen Squadron Regi$t¢rgd charity SC 024621 nutnber On the a¢¢ounts of the Period start daté charity for tha period Period end dale Month ntt) Year Day Year 01 04 2025 31 03 | 2026 Set out on pages remembÈrto payè wrtyrs of athlI￿n￿l $hè¥L<I Respective re$ponslbllitie$ of trustoes and examiner The ¢harity's trustees are responsible for the preparation of the accounts in aC￿rdance with the terms of the Charilies and Trustee Investment (Scollandl 2005 Act and the Charities Accounts (Scollandl RegulalÉons 200618s amendedl- The charity trustees consider that the audit requirement of Regulation 10(1} Idl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44111 Ic) of the Act and to state whether particular matter5 have come to my attention. Basis of independent My examination is Carried out in accordance with Regulation 11 of the 2006 Accounts examlnor's statement Regulations. An examination includes a review of the accounting records kept by the charty and a comparison of the accounts presented with those records. It also in¢iudes Consideration of any unusual items or dis¢losur6s the a￿OUnts 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, consequendy, I do not express an audit opinion on the view given by the accounts. Independent 8xaMiner's In the course of my examination, no matter has ￿me to my attention.lotheFlkallth Statement which gives me reasonable cause to balieve that in any material respect the requirements= lo keep accounting records in accordance section 44111 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply wrfih Regulation g of the 2006 Accounts Regulatlons have not been met. or to which, in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts lo be reached. Datg: Signed- 2010512026 Name: Kathryn Benley Relevant professlonal Accounts administrator quallflcatlon{sl or body {if any): Addross: 67 Alder Drive Portlethen Aberdeenshire 'P￿S delete the word5 in Ihe brackets rftr*y th not appty. Mthewerds do app￿, set out those matters which havo mmèto yowgtt8nJon on the folknwing pa￿. "OSCR will accepldi9it8l or typ&1 svJnaturey.

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