APPENDIX 3 OSCR Scotlth Chartw RwL31(w Indeendent examinerfs rep_ort on the accounts Sl Ninians Episcx)pal Church Report to the trusteeslmembers of Reglstered charlty number On the accounts of the charity for the p8riod SC002429 PerFod start liale Period end date 24 25 Set out on paws memberlo bKlude t pige mber50f addlUDnal gh8etsl Respectlve responslbllltles of , trustees and eThnlner I The charity's trustees are re$rSIb[e foi the preparatior) of the accounts in accordance with the terms of the Charities and Truslee Investment {Scolland> 2005 Act and the Charities Accounts {s(arKI> RegLJlatMins 2(K16 {as amended). The charity trustee8 consider that the audit requirefflent of Regulation 1011 > {dl of the Accounts Regulalk)ns dcos not apply. It Is my reswJnsiEMlity to exami the a(UnIS as required under section 44111 (cl of the A¢i and lo state whethor parblar matters have come lo my attentlon. Basls of Indopondont My examination is i%rried out In accordarKe with Regulation 11 of the 2006 Accounts examlnerfs statemgnt RlationS. An examination include5 a review of the a¢xounling records kept by the charity and a compark8on of the accounts presented with those re(rds. It also Includes consid8ration of any unusual iterns or disclosures in the accounls and seeks explanations from the trustees ¢onGemiThJ any such matters. The procedures undertaken I do not provide all the evidence Ihat would be required in an audit and, consequentty, I do I not expres5 an audit OpinK) on the view gwen by the accounts. Independent exanlner's ,' In the L¥)urse of tny examination, no matter has come to my attention. 8tatemw)t , which gives me reasonable cause to beli8ve that in any material resFeCt the requirements.. lo keep a(Lounting records in arxordance wth section 4411118) of the 2005 Act a Rewlabon 4 of the 2006 Accwnts Regulat)ns, and lo prepare accounts whh acc¢xd with the accountlng records and compty with Rewlation 9 of the 2(M)6 ACcnts Regulatlons ' have not be8n met, or 2. to vthich. in my opinn, attenflon shcrtjld be drawn in order to enable a Fwper understanding of the ax(xJnts to be reached. Sign¢d: AAJ mattr.ers Name., ,' Alexander Angus James Mather$ R8levant professlonal quallflcatlon{s) or body ' n/a {If any).. Addre88: c/0 ACVO, 38 Castle Street, Ai)erdeen, ABII 5YU 'Pleas6 (at9 the rdS the braL* Ifthw do apply. set out IlK)semattaS th h8V8 come lo yow aM8ntk)n on t follovAw pao&.
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