Independent Examiner’s Report to the Trustees of the Royal Fleet Auxiliary Association (Charity Registration in England and Wales 1093950. In Scotland SC039054)
I report on the accounts of the Charity for the year ended 31 December 2025 which are set out on pages 1 to 2 attached to the Trustees Annual Report.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act) or under Regulation 10(1)(d) of the Charities Accounts (Scotland) Regulations 2006 (the 2006 regulations and that an independent examination is needed. It is my responsibility to
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examine the accounts under section 145 of the Charities Act 2011 and section 44(1) (c) of Charities and Investment (Scotland) Act 2005 (the 2005 Act);
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act, and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission and in accordance3 with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as trustee for any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention
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(1) which gives me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with section 130 of the 2011 Act and section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts that accord with the accounting records and to comply with the accounting requirements of the 2011 Act and section 44 (1)(b) of the 2005 Act and Regulation 9 of the 2006 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.
Signed on Original
P A Nicholls MBE MAAT 5 Nursery Road Havant Hants PO9 3BG
16 July 2026