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 section 28 if, as a result of our inquiries we:
- give a direction, or remove a charity from the Register under section 30
- suspend a person under subsection (4) of section 31, or
- give a direction under any of subsections (5) to (9) of section 31
You may see us refer to such Inquiry Reports as 'section 33 reports' because they have been produced as a result of the above legal requirements.
We can also choose to publish a report on the subject of any other inquiries we have made under section 28 - for example, an individual case may offer useful lessons for the wider sector.
More information about how we handle inquiries can be found in our How OSCR deals with concerns and inquiries guidance.
For inquiry reports prior to 2018, please contact us.
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.
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.
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.
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.
Charity: SC032787, Wick Academy Development Fund
A judicial factor has been appointed to manage the affairs of Wick Academy Development Fund (SC032787) a charity with recreational purposes in Wick and its environs. As a result of inquiries undertaken it appeared to OSCR that it is necessary to act to protect the property of the Charity, and ensure that this was used for public benefit in furtherance of its purposes. On 7 January the Court of Session granted OSCR’s application to appoint a judicial factor to the charity to manage its affairs going forward.
Read the updated section 33 report here
Charity: SC013863, the University of Aberdeen
OSCR opened an inquiry into the University of Aberdeen (‘the University’) on 10 July 2019 following liaison with the Scottish Funding Council (SFC). Our concerns related to statements in the University’s 2018 Annual Accounts regarding substantial settlement payments made to the former Principal in connection with his retirement.
Read the section 33 report here
Charity: SC023930, Jobs and Business Glasgow (JBG)
OSCR opened an inquiry into JBG in December 2015. Our regulatory interest was in whether the charity trustees had met their duties in ensuring there was appropriate financial oversight of the charity, and in making the decision as to whether to repay £4.3 million of funding from two EU funding streams to Glasgow City Council.
Read the section 33 report here.
Charity: SC024473, Lesbian, Gay & Bisexual Community Project Limited
OSCR has appointed an interim judicial factor to Lesbian, Gay & Bisexual Community Project Limited to manage the affairs of the charity. This action was taken following notification that the only active charity trustee of the charity had resigned. As a result of our inquiry it appears that there has been misconduct in the administration of the charity and that it is necessary to act for the purposes of protecting the property of the charity.
Charity Number: SC040870, Institute for Statecraft
OSCR opened an inquiry into the Institute for Statecraft (‘the charity’) on 13 December 2018 because we had received information from the charity and others about data breaches, and concerns about the charity’s use of its Twitter feed. During the course of our inquiry we found that the charity was not meeting the legal tests required for charitable status in Scotland.
Read the section 33 report here.
Charity: SC043257, Heart Space Dundee (SCIO)
During an ongoing inquiry into the charity Heart Space Dundee (SCIO), we received a Notifiable Event from the charity trustees which indicated that the charity’s assets might be at imminent risk of misuse. In December 2018 we issued a formal direction to the charity’s bank as a protective measure while the charity trustees made arrangements to address the risk identified. The direction was revoked on receipt of information that the charity trustees took action to remove the risk to the charitable assets
Read the section 33 report here.
Charity: SC045522 Aspire Community Solutions
OSCR has issued a formal direction to the bank holding property on behalf of Aspire Community Solutions, a community regeneration charity based in Paisley, preventing it from parting with any property of the charity without OSCR’s consent. This action was taken based on information we have obtained through an inquiry into the charity. OSCR are concerned that there has been misconduct in the administration of the charity, and our inquiry remains ongoing. Updated 10 December 2019.
Read the interim section 33 report here.
Charity: SC011042 Tayside NHS Board Endowment Funds
OSCR opened an inquiry into this charity on 4 April 2018 following press reports that in 2014 the charity had made retrospective grants of £2.7m to Tayside Health Board for projects which the Health Board had already paid for. The Health Board is the corporate trustee and charity trustee of the charity.
Read the full section 33 report here.
Charity: SC009814 Dr Robert Malcolm Trust
OSCR has appointed an interim judicial factor to the Dr Robert Malcolm Trust to manage the affairs of the charity. This action was taken following the criminal conviction and statutory disqualification of one of its charity trustees and misconduct in the administration of the charity.
Charity: SC041929 The Alfred Stewart Trust
In April 2017 OSCR raised an action in the Court of Session seeking an order that would have the effect of permanently disqualifying two people from acting as trustees of any charity. In October 2017 the parties entered into a joint minute in terms of which the Court of Session granted the order. Updated 14 February 2018.