2025-03-31-accounts - Air Training Corps (Scotland and Northern Ireland) General Purposes Fund

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APPENDIX 1 oscr Period start date Year Period end date Month Year From To 01 2(r24 31 March 2025 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 Cotps (Scotland & Nothem Ireland) General Purpose Fund ATC (S&NI} General Purpose Fund SC027592 Air Cadet Regional Headquarters (Scotland & Northem Ireland) Building 8. El Alemain Lines. Leuchars Station St Andrews. FIFE Postcode KYI 6 OJX Names of the charty trustees on dale of approval of Trustees. Annual Report Trustee name Office (rf any) Dates acted if not for whole year (or body) entitled to int trustee Regnal chaInan RegKJnal Treasurer Chair West Scot Wg Chair North Scot Wg 10 11 12 13 14 16 17 18 19 20 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 structure, governance and management Type of governing documenl The fund is a charitable unincorporated associab'on and the pUoSe and administration arrangements are set out in the Funds Constitution. Trustee recruitment and appointment The chairman of the Air Cadet Council (Scotland & Northem Ireland) is voted in by the chairmen of all the 5 ATC wings in the region. They in tum, are voted in by the chairmen of the ATC squadrons within their respeclive wings. The 5 wing chairmen are then trustees of the fund. Objectives and activities Charitable purposes The funds purposes, as recorded in the constitution are lo provide support, where justified, to Air Training Corps units and individual Air Cadets within the regbon. In partj'cular: The advancement of Education The advancement of Crtizenship The advancement of participation in Sport and Recreational activities The advanment of Environmental protection and improvemenl Summary of the main activities in relation to these objects The Aims of Air Cadets are: To promote and encourage among young people a practical interest in aviation and the Royal Air Force To provide training which will be usefvl both in Service and Civilian lrfe To foster the spirit of adventure and develop the qualities of leadership and good citizenship APPENDIX 1

Achievements and perfonnance Summary of the main achievements of Throughout the year ATC units and individuals have continued to the charity during the financial period participate in numerous ATC acb'vities. retuming SI0Y to Face-lFa meetings. A major change in Corps sporting activty saw the removal of all Corps {Inter Regional) events. Overseas Camps have reopened. along with the Intemational Air Cadet Exchange Scheme. RIAT 2023 did place once more. In addition, specialist camps for Music. Drill and Ceremonial and Aerospace were also held. Financial review Brief statement of the charity's policy on reserves Overall, the Regional General-Purpose Fund remains in a healthy state. The investment funds continue to provide an addition source of income for redistribulion as grants. In summary, this has been another reasonable year, given the continued current financial climate. Details of any deficit Donaled facilities and services (rf anyl Within the finances. there are restricted funds. with balances at 01 Aug 25 as follows: Ftying ACES Scheme (ACO) Ftying ACES Scheme (non ACO) Intemational Air Cadet Exchange Pipes and Drums Activity Centres FairBoume Camp Reg Aviation Officer Sports Reg Fieldcraft Ocean Youth Trust £ 7.565.44 £16,863.98 £ 4.953.10 £ 4.679.93 £ 2.086.58 £ 149.60 £ 647.97 £26.314.90 (£ 87.45) (£ 1.965.00)

Reg Band Reg Ad Training Reg Firsl Aid Reg Radio Team Scot SA Team Cent Scol Wing Dinn Regional Camp Regional Dinner Regional Stem Camp Regional Nijmegan Nomian MUaY Aviation 500.00 654.67 577.74 693.07 £ 1.718.69 £ 453.29 £20,927.25 (£ 29.24) £ 2,833.61 (£ 1,100.00) £21.000.00 SQA Badge Costs SQA Centre Costs Slatlink Costs £ 4,880.00 £ 4.643.20 81.01 APPENDIX 1 other optional information THE HUNTER MEMORIAL PRIZE AND THE SWIERCZEK TROPHY Nominations for these awards in 2025 will not tske place unts'l the council meeting scheduled for June 2025. These prEes will then be awarded at the Regional Field Day in September of 2025. There were no nominations or awards made in 2024.

Declaration The trustees declare that they have approved the ttees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) Position (e.g. Chair) Regional Treasurer Regbonal Chair Date 11 August 2025 11 August 2025

Enter SC No. below

APPENDIX 2

Enter charity name below

SC027592

ATC (S&NI) GPF

	ATC (S&NI) GPF	ATC (S&NI) GPF	ATC (S&NI) GPF	ATC (S&NI) GPF	ATC (S&NI) GPF	ATC (S&NI) GPF	ATC (S&NI) GPF								SC027592
	Receipts andpayments accounts
	Period start date						Period end date	Period end date	Period end date
	For the period from 01 April 2024 Day Month Year		to	Day 31			Month Mar					Year 2025
Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period OO —Csi—SCSCSCSC“C“C“‘CNCCOCtéCis
	to nearest £ to nearest £ to nearest £			to nearest £						to nearest £		to nearest £			to nearest £
A1 Receipts
Donations / Subscriptions	2,657 20									2	2	2,677			5,921
Legacies										-	-	-
Grants	3,750 36,875									40	40	40,625			21,562
Receipts from fundraisingactivities	4,002									4	4	4,002
Gross tradingreceipts										-	-	-			636
Income from investments other than
land and buildings	2,669									2	2	2,669			2,141
Rents from land & buildings										-	-	-
Other Income	1,745									1	1	1,745			653
Gross receipts from other charitable
activities	31,017									31	31	31,017			22,096
										-	-	-			-
Contras	840									840	840	840			14,059
*A1 Sub total*	A1 Sub total 42,678 40,897 -			-	-	-	-			83	83	83,575			67,068
A2 Receipts from asset & investment	A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 42,678 40,897 - ~~=~~				- -	- -	- -	- -			- - - 83,575	- - - 83,575	- - - 83,575			- 67,068
A3 Payments
Expenses for fundraising activities - Gross trading payments - Investment management costs - Payments relating directly to charitable activities 25,230 18,037 43,267 9,412 Grants and donations - 297 Governance costs: - Audit / independent examination 50 50 50 Preparation of annual accounts - Legal costs - Other 5,977 5,977 - - Other Costs 2,296 2,296 11,518 Contras 6,834 6,834 14,621 ~~pO~~ ~~——~~ ~~ee~~ ~~po~~ ~~———~~ ~~oe~~ ~~ee~~ ~~———~~ ~~pO~~ ~~——— ee~~ ~~te~~
*A3 Sub total* A4 Payments relating to asset and	34,410 24,014 - ~~	~~ ~~	~~			- ~~	~~						58,424	58,424	58,424 ~~ee ~~
investment movements
Purchases of fixed assets
										-	-	-
Purchase of investments
										-	-	-
**A4 Sub total **	- - -			-	-	-	-			-	-	-			-
*Total payments* *Net receipts / (payments)*	34,410 24,014 - - 8,268 16,883 - ~~	~~Og ~~a~~ ~~	~~	~~Os~~				- - ~~	~~						58,424
A5 Transfers to / (from) funds *Surplus / (deficit) for year*	21,000 21,000) ( 29,268 4,117) ( - ~~DEE) ~~ ~~a		~~			- ~~EE~~									- 25,151 ~~

APPENDIX 2

SC027592

ATC (S&NI) GPF

Section B Statement of balances

Details	Unrestricted funds to nearest £ 60,728 29,268	Restricted funds to nearest £ 91,402 4,117) (	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					152,130	120,960
Surplus / (deficit) shown on receipts and payments account					25,151	31,170
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	89,996	87,285	-	-	177,281	152,130
	-	-	-	-	-	-
			Fund to which	asset belongs	Market valuation to nearest £	Last year to nearest £
Cannacord Investment Fund			Genera	l Fund	64,817	65,117




Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	64,817	65,117
					Current value (if available) to nearest £	Last year to nearest £









Details			Total Fund to which l	-	-	-
				iability relates	Amount due to nearest £	Last year to nearest £





Details			Fund to which l	Total iability relates	-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature			Print Name	Total	-	-
						Date of approval
						11 August 2025
						11 August 2025

2025 OSCR Return Completed Section 2.xlsx / Statement of balances

December 2007

APPENDIX 2

ATC (S&NI) GPF

SC027592

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Restricted funds are only expended on the Activities which they cover. All other expenditure will come from the General Fund or the designated fund for the Regional Dinner

Type of activity or project supported WSW HRFCA Ex Gratia Grant NSW HFRCA Ex Gratia Grant CSW HRFCA Ex Gratia Grant	Type of activity or project supported WSW HRFCA Ex Gratia Grant NSW HFRCA Ex Gratia Grant CSW HRFCA Ex Gratia Grant	Number of grants made £	Number of grants made £
		2	1,250
		1 2	2,500
		2	2,500



		Total	6,250

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)			X
Authority under which paid			£






If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)		this box	X
	Nature of transaction	Number of trustees	£





Nature of relationship		Transaction amount (£)	Balance outstanding at period end(£)

C6 Other information

2025 OSCR Return Completed Section 2.xlsx / Notes

December 2007

APPENDIX 2

ATC (S&NI) GPF

SC027592

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	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 £
Donations		20			20	1,498
Subscriptions	2,657				2,657	4,423
					-	-

					-
Total 2 Grants	2,657	20	-	-	2,677	5,921
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
HQ Air Cadets Grants / RAF Charity		36,875			36,875	6,562
HRFCA Grants	3,750	-			3,750	5,000
LRFCA Grants		-			-
Other Grants					-	10,000

Total	3,750	36,875			40,625	21,562
	-	-			-	-

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 £
Reg Dinner	4,235				4,235	255
Reg Activities					-
Regional AT					-	930
Reg Camp	21,625				21,625	17,986
Stem Camp	1,947				1,947	2,925
Fairbourne	2,250				2,250
CSW Dinner					-
RIAT	960				960
General	-				-
					-
					-
					-
					-
Total	31,017	-	-	-	31,017	22,096
	-	-	-	-	-	-

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 £
IACE					-
Sports		14,205			14,205
Pipes & Drums		28			28	1,381
Activity Centres	1,093				1,093	40
Gliding					-
Courses					-	-
Contras					-	-
Reg Av Officer		159			159
Sundries					-
Flying ACES (ACO)					-	1,200
Cent Scot Wing Dinner		1,315			1,315
Nijmegan					-	1,100
Reg Camp	9,212				9,212	2,966
Reg AT		700			700	135
ScotSATT		977			977	1,852
Reg Radio					-
Reg 1st Aid					-	258
Fairbourne Camp					-
NI Wing Support					-
General Fund					-	159
Regional Dinner	4,647				4,647	321
Starlink		653			653
Fairbourne Camp	2,400				2,400
Stem Camp	2,037				2,037
RIAT	960				960
General Fund	4,881				4,881
Total	25,230	18,037	-	-	43,267	9,412
	-	-	-	-	-	-

2025 OSCR Return Completed Section 2.xlsxAdditional notes (1)

December 2007

APPENDIX 2

ATC (S&NI) GPF

SC027592

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	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	Unrestricted fund 5 - enter name of fund below	Unrestricted fund 7 - enter name of fund below	Unrestricted fund 8 - enter name of fund below	Unrestricted fund 9 - enter name of fund below	Unrestricted fund 10 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
	GENERAL	REG DINNER	REG CAMP	FAIRBOURNE	STEM CAMP	NIREC	Activity Centres	Norman Murray Aviation	RIAT

Donations	2,658									2,658	52
Subscriptions										-	4,423
Grants	3,750									3,750	5,000
Receipts from fundraisingactivities										-
Gross tradingreceipts										-	636
Income from investments other than land and buildings	2,669									2,669	2,141
Rents from land & buildings										-
Gross receipts from other charitable activities		4,235	21,625	2,250	1,946				960	31,016	21,166
Other Income	796					949				1,745	60
Contras	840									840	14,059
*Sub total*	10,713	4,235	21,625	2,250	1,946	949	-	-	960	42,678	47,537
Receipts from asset & investment sales										-
Proceeds from sale of fixed assets										-
Proceeds from sale of investments										-
*Sub total* *Total receipts*	-	-	-	-	-	-	-	-	-	-	-
	10,713	4,235	21,625	2,250	1,946	949	-	-	960	42,678	47,537
Payments										-
Expenses for fundraising activities										-
Gross trading payments										-
Investment management costs										-
Payments relating directly to charitable activities	4,881	4,647	9,212	2,400	2,037		1,093		960	25,230	4,546
Grants and donations										-	297
Governance costs:										-
Audit / independent examination	50									50	50
Preparation of annual accounts										-
Legal costs										-
Other Costs	2,255						41			2,296	9,865
Fund Transfers										-	-
Contras	6,834									6,834	14,621
*Sub total*	14,020	4,647	9,212	2,400	2,037	-	1,134	-	960	34,410	29,379
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*										-
	14,020	4,647	9,212	2,400	2,037	-	1,134	-	960	34,410	29,379
										-
	3,307) (	412) (	12,413	150) (	91) (	949	1,134) (	-	-	8,268	18,158

								21,000		21,000

	3,307) (	412) (	12,413	150) (	91) (	949	1,134) (	21,000	-	29,268	18,158
										-
Nature andpurpose of funds

2025 OSCR Return Completed Section 2.xlsxAdditional notes (2)

December 2007

APPENDIX 2

ATC (S&NI) GPF

Additional analysis (3)

Receipts 6 Breakdown of restricted funds	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Restricted fund 5 - enter name of fund below	Restricted fund 6 - enter name of fund below	Restricted fund 7 - enter name of fund below	Restricted fund 8 - enter name of fund below FLYING ACES (ACO) -	Restricted fund 10 - enter name of fund below	Restricted fund 14 - enter name of fund below	Restricted fund 17 - enter name of fund below CSW Dinner Total restricted funds	Restricted fund 17 - enter name of fund below CSW Dinner Total restricted funds	Total restricted funds last period
	SPORTS	PIPES & DRUMS	SQA Badge Costs	SQA Centre Costs	Starlink	Reg Av Officer (Was RC Fly)		ScotSATT	Regional AT

Donations									20		20	1,446
Legacies											-	-
Grants	10,000		14,000	12,000	875						36,875	16,562
Receipts from fundraisingactivities		1,057							1,370	1,575	4,002	-
Gross tradingreceipts											-	-
Income from investments other than land and buildings											-	-
Rents from land & buildings											-	-
Other Income											-	593
Gross receipts from other charitable activities											-	930
*Sub total*	10,000	1,057	14,000	12,000	875	-	-	-	1,390	1,575	40,897	19,531
Receipts from asset & investment sales										-
Proceeds from sale of fixed assets											-
Proceeds from sale of investments											-
*Sub total* *Total receipts*	-	-	-	-	-	-	-	-	-	-	-	-
	10,000	1,057	14,000	12,000	875	-	-	-	1,390	1,575	40,897	19,531
Payments							-			-
Expenses for fundraising activities											-
Gross tradingpayments											-
Investment management costs											-
Payments relating directly to charitable activities	14,205	28			653	159		977	700	1,315	18,037	4,866
Other Expenditure											-	1,653
Grants and donations											-
Governance costs:				5,977							5,977
Audit / independent examination											-
Preparation of annual accounts											-
Legal costs											-
											-	-
											-
*Sub total*	14,205	28	-	5,977	653	159	-	977	700	1,315	24,014	6,519
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*										-
	14,205	28	-	5,977	653	159	-	977	700	1,315	24,014	6,519
										-
	4,205) (	1,029	14,000	6,023	222	159) (	-	977) (	690	260	16,883	13,012

							21,000) (				21,000) (

	4,205) (	1,029	14,000	6,023	222	159) (	21,000) (	977) (	690	260	4,117) (	13,012

Nature and purpose of funds

26/08/2025

Additional notes (3)

Page 6

APPENDIX 3 OSCR kottish Chaity Regulator Inde endent examiner's re ort on the accounts Reporl to the trusteeslmembers of Charty name ATC (S&NI) GPF Registered charity number On the accounts of the charity for the period SC027592 Period start date Period end date Month Year 01 2024 to 31 2025 Set out on pages rements to InckJe the paqe nta5 athartal sheets) Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordan with the temis of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audtt requirement of Regulation 10(1 } (d) of the Accounts Regulations does not apply. It is my responsibilty to examine the accounts as required under section 44(1) (c) of the Act arKI to state whether particular matters have come lo my attention. My examinab'on 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. 11 also includes consideration of any unusual ttems or disclosures in the accounts and seeks explanats'ons 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 audii opinion on the view given by the accounts. In the course of my examination, matter has come to my attention [other than that disclosed on the attached page1 Basis of independent examiner's statement Independent examiner's statement 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 accounls which accord with the accounting records and comply with Regulalion 9 of the 2006 Accounts Regulations have not been meL or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Relevant professional qualificationls) or body (if any): Retired Bank Busine33 Manager Address: 'Please delete the W(ts in the Ikets rf Ihey th Th)t apFty. Iflhe 8PFty. set (Mjt lkne m&ters thich have ccTh to your attenkn on Ihe ftllcvwing p9.

APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose All querie3 raised sati3factorily explained.