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Reports

Part of our work as the Scottish Charity Regulator is to carry out inquiries in response to concerns from the public, charity staff and other sources.

We regularly publish reports about our inquiries to help us remain transparent, to inform people about issues with charities in Scotland, and to share advice and lessons learned with the Scottish charity sector.

Inquiry reports

Under section 33 of the Charities and Trustee Investment (Scotland) Act 2005, we must report on the subject of the inquiries we make under certain circumstances. You may see these referred to as ‘section 33 reports’. We can also choose to publish a report on other inquiries, for example if an individual case offers useful lessons for the wider sector.

2025 inquiry reports

Charity: SC038770 The King's Foundation

Following concerns about the charity, OSCR opened an inquiry that was divided into two separate strands. The first strand considered the historical governance of the charity. The second strand looked at the charity’s current and future governance arrangements.

Read the Section 33 inquiry report here.

Charity: SC043268 West Wemyss Community Trust Limited

Our inquiry was initiated following concerns raised about the charity’s governance and focuses on how the charity is being managed by its trustees (directors) in accordance with its governing document (constitution) and relevant legal requirements. Given the significant public interest, we have published an interim report in line with our inquiry policies. 

Read the interim Section 33 inquiry report here.

2024 inquiry reports

Charity: various

OSCR has removed several charities from the Scottish Charity Register. These charities have failed, over a number of years, to submit annual accounting information. OSCR as determined these charities are no longer meeting the charity test and so are suitable for removal.

Read the Section 33 report with full details of the charities which are being removed here.

Charity: various

OSCR has removed several charities from the Scottish Charity Register. These charities have failed, over a number of years, to submit annual accounting information. OSCR as determined these charities are no longer meeting the charity test and so are suitable for removal.

Read the Section 33 report with full details of the charities which are being removed here.

Charity: various

OSCR has removed several charities from the Scottish Charity Register. These charities have failed, over a number of years, to submit annual accounting information. OSCR as determined these charities are no longer meeting the charity test and so are suitable for removal.

Read the Section 33 report with full details of the charities which are being removed here.

CIC: TWSPP CIC

OSCR has directed a Community Interest Company, TWSPP CIC (company number SC736743) to stop misrepresenting itself as a charity in Scotland.

Read the Section 33 inquiry report here.

Charity: SC042623 The Great Scottish Tapestry Charitable Trust

OSCR has made the decision to remove the charity from the Scottish Charity Register as it appears that it no longer meets the charity test.

Read the Section 33 inquiry report here.

Charity: SC017869 Deansmeadow Allotment Association

OSCR opened an inquiry following receipt of concerns about the charity’s governance. We concluded that it is neither necessary nor proportionate to take formal action in relation to the historical failure of the charity trustees to meet their duties, however we have issued the charity with recommendations to help it move forward.

Read the Section 33 inquiry report here.

2023 inquiry reports

Charity: SC021328, Oban Common Good Fund

As a result of an inquiry made under section 28 of the Charities and Trustee Investment (Scotland) Act 2005, it appears that Oban Common Good Fund does not meet the charity test. OSCR therefore took the decision to remove Oban Common Good Fund from the Scottish Charity Register in terms of section 30(1)(b) of the 2005 Act.

Read the section 33 report here.

Charity: SC031538, Scottish Borders Council Common Good Fund

As a result of an inquiry made under section 28 of the Charities and Trustee Investment (Scotland) Act 2005, it appears that Scottish Borders Council Common Good Fund does not meet the charity test. OSCR therefore took the decision to remove Scottish Borders Council Common Good Fund from the Scottish Charity Register in terms of section 30(1)(b) of the 2005 Act.

Read the section 33 report here.

Charity: SC019363, Stirling Council Common Good Fund

As a result of an inquiry made under section 28 of the Charities and Trustee Investment (Scotland) Act 2005, it appears that Stirling Council Common Good Fund does not meet the charity test. OSCR therefore took the decision to remove Stirling Council Common Good Fund from the Scottish Charity Register in terms of section 30(1)(b) of the 2005 Act.

Read the section 33 report here.

Charity: SC049124, The World's Big Sleep Out Trust

OSCR concluded an inquiry into The World's Big Sleep Out Trust, Scottish charity number SC049124, following receipt of concerns.

Read the section 33 report here.

Charity: SC045232, The Social Bite Fund

OSCR concluded an inquiry into The Social Bite Fund, Scottish charity number SC045232, following receipt of concerns.

Read the section 33 report here.

Charity: SC033424, Pollokshields Development Agency

OSCR has published an updated interim inquiry report for Pollokshields Development Agency (SC033424). OSCR is undertaking inquiries into the circumstances surrounding the recent removal and appointment of charity trustees. This report revokes the directions we issued previously.

Read the interim section 33 report here.

Charity: SC039789, Free Wheel North

OSCR has concluded an inquiry into Free Wheel North, Scottish charity number SC039789, following receipt of concerns raised about the charity.

Read the section 33 inquiry report here.

Charity: SC052039, ZesT Football Club

On 27 September 2023, OSCR published an interim inquiry report into concerns raised about the charity relating to the overall management of the charity.

Read the section 33 interim inquiry report here.

Charity: various

OSCR has removed 31 charities from the Scottish Charity Register. These charities have failed, over a number of years, to submit annual accounting information. OSCR as determined these charities are no longer meeting the charity test and so are suitable for removal.

Read the Section 33 report with full details of the charities which are being removed here.

Charity: SC005682, Sitter Service for the Handicapped

OSCR has taken the decision to remove the charity from the Scottish Charity Register as it appears that the charity has not been performing activities to advance their charitable purposes for a prolonged period of time, therefore it no longer meets the charity test.

Read the section 33 inquiry report here.

Charity: various

OSCR has removed 30 charities from the Scottish Charity Register. These charities have failed, over a number of years, to submit annual accounting information. OSCR as determined these charities are no longer meeting the charity test and so are suitable for removal.

Read the Section 33 report with full details of the charities which are being removed here.

Charity: SC006875, AK McCosh Trust for Coulter Church

OSCR has published an interim inquiry report for AK McCosh Trust for Coulter Church (SC006875) after receiving concerns that the church no longer remained a place of Christian worship. We also have concerns regarding the governance of the charity. As part of our inquiry work so far, OSCR considers it appropriate to safeguard the assets of the charity by directing them not to part with its assets without our consent. 

Read the interim section 33 report here.

2022 inquiry reports

Charity: SC019479, Renfrew Common Good Fund   

As a result of an inquiry made under section 28 of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act) it appears to the Office of the Scottish Charity Regulator (OSCR) that Renfrew Common Good Fund does not meet the charity test. OSCR therefore took the decision to remove Renfrew Common Good Fund from the Scottish Charity Register (the Register) on 19 August 2022 in terms of section 30(1)(b) of the 2005 Act.

Read the section 33 report here.

Charity: SC019478, Paisley Common Good Fund

As a result of an inquiry made under section 28 of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act) it appears to the Office of the Scottish Charity Regulator (OSCR) that Paisley Common Good Fund does not meet the charity test. OSCR therefore took the decision to remove Paisley Common Good Fund from the Scottish Charity Register (the Register) on 19 August 2022 in terms of section 30(1)(b) of the 2005 Act. 

Read the section 33 report here.

Charity: SC019480, Johnstone Common Good Fund

As a result of an inquiry made under section 28 of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act) it appears to the Office of the Scottish Charity Regulator (OSCR) that Johnstone Common Good Fund does not meet the charity test. OSCR therefore took the decision to remove Johnstone Common Good Fund from the Scottish Charity Register (the Register) on 19 August 2022 in terms of section 30(1)(b) of the 2005 Act.

Read the section 33 report here.

Charity: SC039789, Free Wheel North

OSCR are making inquiries into the Free Wheel North under section 28 of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act). It is clear to us that there is a substantial level of public interest in our inquiry and wwe have therefore taken the step of publishing an interim inquiry report to support understanding of our role and our work in relation to this charity at this time.

Read the interim section 33 report here.

Charity: SC035698, Teddy Bear Foundation

OSCR are making inquiries into the Teddy Bear Foundation under section 28 of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act). The inquiry remains ongoing however OSCR is concerned there has been misconduct in the administration of the charity and consider it necessary and desirable to take protective action in respect of the charity’s property. We therefore issued a formal direction under section 31(7) of the 2005 Act to the charity’s bank preventing it from parting with any property of the charity without OSCR’s consent. (Report updated 29 October 2022).

Read the interim section 33 report here.

Charity: SC031703, Dudgeon Park Community Centre

OSCR has taken precautionary action by directing the charity trustees in terms of section 28(3) of the Charities and Trustee Investment (Scotland) Act 2005 not to transfer any further assets of the charity to Brora Rangers Football Club pending further inquiries by OSCR. Our inquiries are ongoing and this direction does not pre-empt the outcome of those inquiries.

Read the interim section 33 report here.

2021 inquiry reports

Charity: SC032787, Wick Academy Development Fund

Following our inquires, OSCR applied to the Court of Session to appoint a Judicial Factor to manage the affairs of the Charity. The Judicial Factor is arranging for the assets of the Charity to be distributed to three charities in Wick and its environs to be used for public benefit in furtherance of the Charity’s purposes.

Read the updated section 33 report here.

Charity: SC048087, Breaking Chains Global

OSCR concluded an inquiry into Breaking Chains Global, Scottish charity number SC048087 following media reports and receipt of concerns about the running of the charity, particularly high profile fundraising events that resulted in a significant amount of money being collected by the charity. 

Read the section 33 report here.

Learning from OSCR’s inquiries

We have produced a series of reports focusing on the common themes we have seen in some of the inquiry cases we have dealt with recently. In these reports, we identify several common themes and lessons that charities, and those who work with charities, can learn from to help improve their governance and avoid potential problems. 

You can view the reports based on different topics here:

OSCR’s work

We also publish reports about important topics or common themes we see in our work with Scottish charities. This allows us to identify areas where charities may need additional support and guidance.

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