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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