2025-12-31-accounts

APPENDIX 3 OSCR Independent examlner's report on the accounts R•port to th• Chm nam• truSt•￿IM•mb•rn0f Po<f 2005 Aci and Ihe tru•t••• and •xamln•r Charlli•8 Accounts {ScoUand) R•gul8tson• 2(K16 {a8 am8nd•d). The charlty trustee8 con•ld•r that audtl r•quhm•nl of Rogu1atK￿ 10(1) (d) of Ihe Accounts R•gulBtl￿1 do88 not awy. 1118 my rosponsibdity 10 examin8 the accounls as roquKod undor 8ocUon 44(1) (c) of Ihe kt and to stat• whothw partkular rnattern have como to my attentlon, Bas18 of Ind•p•nd•nt My examlnatlon Is cafflod oul In accorda￿ vAlh Regulalknn 1101 the 2006 Accounls •xamln•r'• •tst•m•nt Rogulatkm. kn •xamlnaiion Ir￿k￿88 a review of lh8 accounllng records kopl by Iho charlty and a comparlson ol Ih accounts present•d wilh Ihose recryd8. It also Includos consldorauon of any unusual Items or dl8closur88 in Ihe acc(￿nIS and 8eak8 explanatlons frcyn the Iru81e•8 conc•ming any such matterd. Th• procedure8 underlaken do nol prDvbJ• all Ih •vid•nc• Ih•t ￿Uld r•qulrod in an audlt and. conwwniiy. I do nol eXFVeM an audrt c4)Inlon vknw glv•n by th• aca)unts. Ind•p•nd•nt •xAmln•f• In Ihe courne ol rny •xamlnatlon, no mattw hu com• to my aiionllon [olhor than Ihat •tat•nMnt dlsclo88d on I￿ attached page'] whlch gfv8s m• ￿88￿￿10 caus• lo bolknv• Ihal In any materlal r•sp•ct th8 requlremenls: lo k￿P aCc(￿n1•n9 r•cord8 In accordanc• wllh s•ctk)n 44{1) (a) of lh• 2005 Aci 8nd Regulath)n 4 of th• 2￿ Accounts Regulalk￿8, and to w￿are ac¢wnls lthlch •ccryd wllh lh• acC￿nI￿9 f•c4rds and C￿nplY wlth RagulatM 9 of th• 2006 AcC￿nIS Regula￿nI lo vknich. In My opinlon. attentknn sh￿Id bo drawn In ordeA to onabb• 8 propar d•rnlgrKJlng ol Iho accounts to be rn8ch•J. Dat•: ?zlz12oL6 81gn•d: qualMlc•tl¢Jn{s) or body (2&kn 71fj- (AC i •3S) 111 any): Addr•M: 14L STrtzef PA its rro Pl•M• d•lol• Ih lh• Ilw 6) w. rf Il ryd• do •th. •ql ••• fMll•r• hm• xYn• lo •tt•nlM on I