St Andrews High Parish Church Musselburgh
Independent Examiner's Report to the Trustees For The
Year Ended 31st December 2025:
I have audited the financial statements of the above
organisation for the year ended 31st December 2025 which
comprise of the Statement of Financial Activities, the Balance
Sheet and related notes. The financial reporting framework
which has been applied in their preparation is applicable law
and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice- GAAP").
My report is made solely to the trustees and members in
accordance with Section 44 (1)(c) of the Charities and Trustee
Investment (Scotland) Act 2005 and Regulation 10 of the
Charities Accounts (Scotland) Regulations 2006 (as amended).
My audit work has been undertaken so that I might state to the
charity's members those matters l am required to state to them
in an auditor's report and for no other response. To the fullest
extent permitted by law, I do not accept or assume
responsibility to anyone other than the charity and its members
as a body, for my audit work, for this report, or for the opinions I
have formed.
Respective
responsibilities
Independent Examiner:
The charity's Trustees are responsible for the preparation of the
financial statements and for being satisfied that they give a true
and fair view.
of Trustees
and the
I have been appointed as auditor under Section 44 (1) (c) of the
Charities, Trustee Investment (Scotland) Act 2005 to report in
accordance with the regulations stated in these acts.

My responsibility is to audit and express an opinion on the
financial statements in accordance with applicable law and
International Standards on Auditing (UK and Ireland). Those
standards require me to comply with the Auditing Practices
Board's (APB'S) Ethical Standards for Auditors.
Scope of the audit of the financial statements:
A description of the scope of an audit of financial statements is
provided on the APB'S website at:
www.frc.or .uklauditsco
euk
rivate
Independent Examiner's Opinion on financial statements:
In my opinion, the financial statements:
give a true and fair view of the state of the charity's affairs
as at 31st December 2025 and of its incoming and
distribution of resources for the year"
have been properly prepared in accordance with the
GAAP. and the Charities and Trustee Investment
(Scotland) Act 2006 (as amended).
Opinion on other matters prescribed by the Charities
Accounts (Scotland) Regulations 2006:
In my opinion, the information given in the Trustees, Annual
Report for the financial year is consistent with the prepared
financial statements.
Matters on which l am required to report by exception:
I have nothing to report in respect of the following matters
where the Charities Accounts (Scotland) Regulations 2006 (as
amended) requires me to report to the charity if, in my opinion:

the charity has not kept proper and adequate accounting
records or returns adequate for my audit have not been
received from related third parties; or
the financial statements are not in agreement with the
accounting records and returns; or
certain disclosures of the trustees, remuneration specified
by law are not made; or
I have not received all the information and explanations I
require for the audit; or the trustees were not to prepare
financial statements in accordance with the GAAP" and
the Charities and Trustee Investment (Scotland) Act 2006
(as amended).
LvL£S
Susan Davies
SLD Accountancy and Taxation Services
58 Nantwich Drive
Edinburgh
EH7 6RA
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