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This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2026-03-31-accounts

APPENDIX 1

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Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period
Period start date Period end date
Day Month Year Day Month Year
From 01 April 2025 To 31 March 2026

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Air Training Corps (Scotland & Northern Ireland) General Purpose Fund Other names charity is known ATC (S&NI) General Purpose Fund by Registered charity number SC027592 Charity’s principal address Air Cadet Regional Headquarters (Scotland & Northern Ireland) Building 8, El Alemain Lines, Leuchars Station St Andrews, FIFE

Postcode KY16 0JX

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee name Office (if any) Dates acted if
not for whole year		 Name of person
(or body) entitled to
appoint trustee (if any)
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Sqn Ldr E Carr Regional Chairman
Sqn Ldr J A Walker Regional Treasurer
Ian Low Chair West Scot Wg
Katrina Maddams Chair North Scot Wg

1 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 document
Trustee recruitment and appointment		 The fund is a charitable unincorporated association and the purpose and
administration arrangements are set out in the Funds Constitution.
The chairman of the Air Cadet Council (Scotland & Northern Ireland) is
voted in by the chairmen of all the 5 ATC wings in the region. They in
turn, are voted in by the chairmen of the ATC squadrons within their
respective wings. The noted wing chairmen are also trustees of the fund.

Objectives and activities

Charitable purposes
Summary of the main activities
in relation to these objects		 The funds purposes, as recorded in the constitution are to provide
support, where justified, to Air Training Corps units and individual Air
Cadets within the region. In particular:
The advancement of Education
The advancement of Citizenship
The advancement of participation in Sport and Recreational activities
The advancement of Environmental protection and improvement
The Aims of the 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 useful both in Service and
Civilian life
To foster the spirit of adventure and develop the qualities of leadership
and good citizenship

2

APPENDIX 1

Achievements and performance

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 activities. Overseas camps continue, along with the International Air Cadet Exchange Scheme. Funding of equipment to enable Space and Cyber Training to take place on the units within the Region. Upkeep of specialised Flight Sim Trailers and AT Trailers for use throughout the Region. RIAT 2026 will not now take place due to conflict in Middle East and changed priorities at RAF Fairford. In addition, specialist camps for Music, Drill and Ceremonial and Aerospace were also held during the last 12 months.

Financial review

Brief statement of the charity’s policy
on reserves
Details of any deficit
Donated facilities and services (if any)		 Overall, the Regional General-Purpose Fund remains in a healthy state.
The investment funds continue to provide an addition source of income for
redistribution as grants.
In summary, this has been another reasonable year, given the continued
current financial climate.
Within the finances, there are restricted funds, with balances at 01 Jul 26
as follows:
Flying ACES Scheme (ACO)
£ 7,565.44
Flying ACES Scheme (non ACO) £16,863.98
International Air Cadet Exchange
£ 4,953.10
Pipes and Drums
£ 5,337.04
Activity Centres
£ 1,680.12
Reg Aviation Officer
£ 609.98
Sports
£38,580.89
Reg Fieldcraft £ 512.55
Ocean Youth Trust
(£ 192.50)
Reg Band £ 500.00
Reg Ad Training £ 404.72
Reg First Aid £ 424.74
Reg Radio Team £ 577.74
Reg Media £ 1,000.00
Scot SATT Team £ 1,718.69
Cent Scot Wing Dinner £ 453.29
Regional Camp £35,845.34
Regional Dinner (£ 700.95)
Regional Stem Camp £ 2,833.61
Norman Murray Aviation £21,000.00
SQA Badge Costs £ 8,948.20
SQA Centre Costs (£ 400.00)
Starlink Costs £ 630.61

3

APPENDIX 1

Other optional information

THE HUNTER MEMORIAL PRIZE AND THE SWIERCZEK TROPHY

Nominations for these awards in 2026 will not take place until the council meeting scheduled for July 2026. These prizes will then be awarded at the Regional Field Day in September of 2026.

There were no nominations or awards made in 2025.

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		 John A Walker Edward Carr
John Arthur Walker Edward Carr
Regional Treasurer Regional Chair
11 July 2026 11 July 2026

4

Enter SC No. below

APPENDIX 2

Enter charity name below

SC027592

ATC (S&NI) GPF

ATC (S&NI) GPF GPF GPF GPF GPF GPF GPF SC027592
Receipts andpayments accounts
For the period
from		 Period sta rt date Period end date
Day Month Year to Day Mon th Year
01 April 2025 31 Mar 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 / Subscriptions 5,702
43,119
3,705
8,100		 5,702 2,697
Legacies - -
Grants 30,000 30,000 40,625
Receipts from fundraisingactivities 1,165 44,284 4,002
Gross tradingreceipts - -
Income from investments other than
land and buildings		 - 2,449
Rents from land & buildings - -
Other Income 60 3,765 1,745
Gross receipts from other charitable
activities		 3,427 11,527 31,017
- 491
Contras - 840
A1 Sub total 60,626 34,652 - - 95,278 83,866
A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
A2 Sub total - - - - - -
Total receipts
A3 Payments
60,626 34,652 - - 95,278 83,866
Expenses for fundraising activities 34,201
50
 -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable
activities		 21,063 55,264 43,267
Grants and donations -
Governance costs: -
Audit / independent examination 50 50
Preparation of annual accounts -
Legal costs -
Other - 5,977
- -
Other Costs 3,641 11,666 15,307 2,296
Contras 1,225 1,225 6,834
**A3 Sub total ** 39,117 32,729 - - 71,846 58,424
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
39,117 32,729 - - 71,846 58,424
21,509 1,923 - - 23,432 25,442
2,500)
(		 2,500 -
19,009 4,423 - - 23,432 25,442

APPENDIX 2

ATC (S&NI) GPF

SC027592

Section B Statement of balances

Categories
Signed by one or two trustees
on behalf of all the trustees
B1 Cash funds
B2 Investments
B3 Other assets
B4 Liabilities
B5 Contingent liabilities		 Details Unrestricted
funds
to nearest £
89,996
19,009		 Restricted funds
to nearest £
87,576
4,423		 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 177,572 152,130
Surplus / (deficit) shown on receipts and
payments account		 23,432 25,442
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details		 109,005 91,999 - - 201,004 177,572
-
-
-
-
-
-
Fund to which asset belongs Market valuation
to nearest £		 Last year
to nearest £
Cannacord Investment Fund Genera l Fund 64,131 64,817
Details Fund to which asset belongs Total
Cost (if available)
to nearest £		 64,131 64,817
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
John A Walker John Arthur Wal ker (Treasurer) 11 July 2026
Edward Carr Edward Carr (Chairman) 11 July 2026

2026 OSCR Return Completed Section 2 / Statement of balances

2

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 purposes stated

C3a Trustee remuneration
C4a Trustee expenses
C2 Grants
C3b Trustee remuneration -
details
C4b Trustee expenses -
details
C5 Transactions with
trustees and connected
persons		 Type of activity or project supported Type of activity or project supported Individual /
institution
 Number of grants
made
£		 Number of grants
made
£
1
Total -
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

2026 OSCR Return Completed Section 2 / Notes

3

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 470 470 20
Subscriptions 5,232 5,232 2,677
- -
-
Total
2 Grants		 5,702 - - - 5,702 2,697
-
Unrestricted
funds
to nearest £		 -
Restricted funds
to nearest £		 - - -
Total current
period
to nearest £		 -
Total last period
to nearest £
HQ Air Cadets Grants / RAF Charity - 30,000 30,000 36,875
HRFCA Grants - - - 3,750
LRFCA Grants - - -
Other Grants - - -
-
Total - 30,000 30,000 40,625
- - - -

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
Reg Activities -
Regional AT 2,170 2,170
Reg Camp - 21,625
Stem Camp - 1,947
Fairbourne - 2,250
CSW Dinner -
RIAT - 960
General -
Ocean Youth Trust 8,100 8,100
Regional Fieldcraft 720 720
Regional First Aid 537 537
-
Total 8,100 3,427 - - 11,527 31,017
- - - - - -

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 150 150
Sports 10,814 10,814 14,205
Pipes & Drums 1,477 1,477 28
Activity Centres 406 406 1,093
Gliding -
Courses - -
Contras - -
Reg Av Officer 38 38 159
Sundries -
Flying ACES (ACO) -
Cent Scot Wing Dinner - 1,315
Nijmegan -
Reg Camp 20,751 20,751 9,212
Reg AT 4,435 4,435 700
ScotSATT 226 226 977
Reg Radio -
Reg 1st Aid 268 268
Fairbourne Camp -
NI Wing Support -
General Fund 468 468
Regional Dinner 4,390 4,390 4,647
Starlink 621 621 653
Fieldcraft 1,320 1,320 2,400
Special Projects 1,714 1,714 2,037
Ocen Youth Trust 8,186 8,186 960
- 4,881
Total 34,201 21,063 - - 55,264 43,267
- - - - - -

2026 OSCR Return Completed Section 2Additional 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
FAIRBOURNE		 Unrestricted
fund 4 - enter
name of fund
below
FAIRBOURNE		 Unrestricted
fund 6 - enter
name of fund
below		 Unrestricted
fund 7 - enter
name of fund
below		 Unrestricted
fund 8 - enter
name of fund
below
Activity Centres		 Unrestricted
fund 8 - enter
name of fund
below
Activity Centres		 Total
unrestricted
funds		 Total
unrestricted
funds last period
GENERAL REG DINNER REG CAMP NIJMEG OYT
Donations 470 470 2,658
Subscriptions 5,232 5,232
Grants - 3,750
Receipts from fundraisingactivities 5,070 38,049 43,119
Gross tradingreceipts -
Income from investments other than land and buildings - 2,669
Rents from land & buildings -
Gross receipts from other charitable activities 8,100 8,100 31,016
Other Income 3,705 3,705 1,745
Contras - 840
Sub total 9,407 5,070 38,049 - - 8,100 - 60,626 42,678
Receipts from asset & investment sales -
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts		 - - - - - - - - -
9,407 5,070 38,049 - - 8,100 - 60,626 42,678
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 468 4,390 20,751 8,186 406 34,201 25,230
Grants and donations -
Governance costs: -
Audit / independent examination 50 50 50
Preparation of annual accounts -
Legal costs -
Other Costs 3,641 3,641 2,296
Fund Transfers - -
Contras 1,225 1,225 6,834
Sub total 5,384 4,390 20,751 - - 8,186 406 39,117 34,410
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		 -
5,384 4,390 20,751 - - 8,186 406 39,117 34,410
-
4,023 680 17,298 - - 86)
(		 406)
(		 21,509 8,268
5,770)
(		 29 150 1,100 1,991 2,500)
(
1,747)
(		 709 17,298 150 1,100 1,905 406)
(		 19,009 8,268
-
Nature andpurpose of funds

2026 OSCR Return Completed Section 2Additional notes (2)

December 2007

APPENDIX 2

ATC (S&NI) GPF

Additional analysis (3)

Receipts
6 Breakdown of restricted funds		 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		 Restricted fund
5 - enter name of
fund below		 Restricted fund
6 - enter name of
fund below		 Restricted fund
7 - enter name of
fund below
Reg Av Officer
(Was RC Fly)		 Restricted fund
7 - enter name of
fund below
Reg Av Officer
(Was RC Fly)		 Restricted fund
10 - enter name
of fund below		 Restricted fund
11 - enter name
of fund below
Regional
Fieldcraft		 Restricted fund
11 - enter name
of fund below
Regional
Fieldcraft		 Restricted fund
13 - enter name
of fund below
Regional 1st Aid		 Restricted fund
13 - enter name
of fund below
Regional 1st Aid		 Restricted fund
14 - enter name
of fund below
Regional AT		 Restricted fund
14 - enter name
of fund below
Regional AT		 Restricted fund
16 - enter name
of fund below		 Total restricted
funds		 Total restricted
funds last
period
IACE SPORTS PIPES &
DRUMS		 SQA Badge
Costs		 SQA Centre
Costs		 Starlink ScotSATT Special Projects
Donations - 20
Legacies - -
Grants 30,000 30,000 36,875
Receipts from fundraisingactivities 1,165 1,165 4,002
Gross tradingreceipts - -
Income from investments other than land and
buildings		 - -
Rents from land & buildings - -
Other Income 60 60
Gross receipts from other charitable activities 720 537 2,170 3,427
Sub total - 30,000 1,225 - - - - - 720 537 2,170 - 34,652 40,897
Receipts from asset & investment sales -
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts		 - - - - - - - - - - - - - -
- 30,000 1,225 - - - - - 720 537 2,170 - 34,652 40,897
-
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 150 10,814 1,477 621 38 226 1,320 268 4,435 1,714 21,063 18,037
Other Expenditure 9,120 2,354 192 11,666
Grants and donations -
Governance costs: - 5,977
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
- -
-
Sub total 150 10,814 1,477 9,120 2,354 813 38 226 1,320 268 4,435 1,714 32,729 24,014
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		 -
150 10,814 1,477 9,120 2,354 813 38 226 1,320 268 4,435 1,714 32,729 24,014
-
150)
(		 19,186 252)
(		 9,120)
(		 2,354)
(		 813)
(		 38)
(		 226)
(		 600)
(		 269 2,265)
(		 1,714)
(		 1,923 16,883
4,068 4,068)
(		 500 500 1,500 2,500
150)
(		 19,186 252)
(		 5,052)
(		 6,422)
(		 313)
(		 38)
(		 226)
(		 100)
(		 269 2,265)
(		 214)
(		 4,423 16,883

Nature and purpose of funds

11/07/2026

Additional notes (3)

Page 6

R

APPENDIX 3

’ Independent examiner s report on the accounts V2

Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2
Report to the
trustees/members of
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:
Charity name
ATC (S&NI) GPF
SC027592
Period start date Period end date
Day Month Year Day Month Year
01 Apr 2025 to 31 Mar 2026
(remember to include the page
numbers of additional sheets)
The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section
44(1) (c) of the Act and to state whether particular matters have come to my attention.
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.
Andre F I Swierczek(signed electronically) Date: 2 July 2026
Andre F I Swierczek
Retired Bank Business Manager
2 Ravensby Park Gardens
Carnoustie
Angus
DD7 7NY

*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 

All queries raised satisfactorily explained.