So it appears that in Scotland by making a return to the OSCR, a Civcom is not required to use Form 60. So are you suggesting that if a Civcom in England & Wales submits a return to the Charity Commission, they also do not need to use Form 60.
You mentioned registration, there appears no option in Scotland, and one of the Government Select Committees was actually recommending all Charities in E&W should be registered. It seems to be already happening in Northern Ireland.
One interesting thing though is that when you read all the Commission guidance, you get the impression that all Charities are the same, but for the fact that Excepted Charities under English law (ie such as ATC Charities) are not required by the Law to make a return, but they are expected to make certain financial information available to the public.
I think it says something like 'sufficient to show and explain all the charities transactions.
Form 60, as far as I am aware does not seem to be within the public domain unlike returns made to the Commissions which appear on the respective website. It is also only a summary, and I suspect is not completed to meet the above criteria.
So what purpose does Form 60 serve.
But it is evident that the amount of cash and assets is mounting, and even the most basic Squadron will now exceed the registration threshold, so registration seems to be the way forward. After all it is the public which is donating, so surely they are entitled to know how their money is used - why is the RAFAC not a beacon of light for best practice?
i note what Teflon says about cash, but that is something for Civcom Trustees to get their heads around because they are the only ones responsible for the Management of the Charity.