INDEPENDENT EXAMINER’S REPORT
to the Members of Major Sinclair Memorial Pipe Band
I report on the financial statements of Major Sinclair Memorial Pipe Band (the “Band”) for the year ended 31[st] August 2025, which comprise the Statement of Receipts and Payments, the Statement of Assets and Liabilities, and the related notes.
Respective Responsibilities of the Committee and Examiner
The Band’s Committee is responsible for the preparation of the financial statements and for ensuring that they present a true and fair view of the Band’s financial position. The Committee is also responsible for maintaining proper accounting records and for safeguarding the assets of the Band.
My responsibility is to examine the financial statements in accordance with relevant guidance and to report to you on my examination.
Basis of Independent Examiner’s Report
My examination was carried out in accordance with generally accepted practice. An examination includes a review of the accounting records kept by the Band and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the Committee concerning 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 financial statements present a ‘true and fair’ view. The examination is limited to identifying material inconsistencies or concerns arising from the records reviewed.
Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that, in any material respect, the requirements to keep proper accounting records have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Conclusion
The financial statements have been prepared in accordance with the Band’s accounting records and appear to be consistent with those records.
Signed:
Gavin Adams Independent Examiner
Date: 10[th] September 2025