APPENDIX 3
OSCR
kottsh Charty Regul*or
endent examiner's report on the accounts
Auchinalrn Parent l Toddler Group
Rèport to the
trusteeslmembers of
harity name
Registered charity
number
On the accounts ofthe
charity for the period
SCOO1348
Period start date
Month
Period end date
Month
Year
Da
Year
06
1 2025
05
2026
Set out on pages
reMeM￿t0 irK4udethe PaOE
mbers of lad￿0nd shÈ@tsl
Respective
responsibilities of
trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance
wth the terms of the Charities and Trustee Investment (Scollandl 2005 Act and the
Charities Accounts IS¢otland} Regulations 2006 las amended). The charity trustees
Consider that the audit requirement of Regulation 10111 Id) of the Accounts Regulations
does not apply. 11 is my responsibilty to examine the accounts as required under se-.
44(1} Icl of the Act and lo stale whether particular matters have come to my attention.
Basis of indepèndent My examination is carried out in accordan￿ Kqth Regulation 11 of the 2006 Accounts
examiner's statement Regulations. An examination includes a review of the accounting records kept by the
charty and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts and seeks
explanations from the trustees conceming any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit and. Consequently, I do
not express an audit opinion on the view given by the accounts.
Independent examinerfs In the course of my examination, no matter has come to my attention
ststement
which gives me reasonable cause to believe that in any material respect the
requirements..
lo keep accounting records in accordance wrth section 4411) la) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
to p￿pare a¢¢ounls which accord with the accounting re¢ords and comply with
Regulation 9 of the 2006 Account5 Regulations
have not been mel. or
to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Date:
Signed:
Namè:
Relevant professional
qualificationlsl or body
lif any):
a7,7 2Q
J94 s(￿LILL
Address:
cfo Èy