## **APPENDIX 1** **----- Start of picture text -----**
OSC r
**----- End of picture text -----**
|**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. ```