APPENDIX 3
OSCR
Scotlth Chartw RwL31(w
Inde￿endent 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$r￿SIb[e foi the preparatior) of the accounts in accordance
with the terms of the Charities and Truslee Investment {Scolland> 2005 Act and the
Charities Accounts {s(￿arKI> RegLJlatMins 2(K16 {as amended). The charity trustee8
consider that the audit requirefflent of Regulation 1011 > {dl of the Accounts Regulalk)ns
dcos not apply. It Is my reswJnsiEMlity to exami￿ the a(￿UnIS as required under section
44111 (cl of the A¢i and lo state whethor parb￿lar matters have come lo my attentlon.
Basls of Indopondont
My examination is i%rried out In accordarKe with Regulation 11 of the 2006 Accounts
examlnerfs statemgnt R￿lationS. An examination include5 a review of the a¢xounling records kept by the
charity and a compark8on of the accounts presented with those re(￿rds. It also Includes
consid8ration of any unusual iterns or disclosures in the accounls and seeks
explanations from the trustees ¢onGemiThJ any such matters. The procedures undertaken I
do not provide all the evidence Ihat would be required in an audit and, consequentty, I do
I not expres5 an audit OpinK)￿ on the view gwen by the accounts.
Independent exanlner's ,' In the L¥)urse of tny examination, no matter has come to my attention.
8tatemw)t ,
which gives me reasonable cause to beli8ve that in any material resFeCt the
requirements..
lo keep a(Lounting records in arxordance wth section 4411118) of the 2005 Act a
Rewlabon 4 of the 2006 Accwnts Regulat*)ns, and
lo prepare accounts wh￿h acc¢xd with the accountlng records and compty with
Rewlation 9 of the 2(M)6 ACc￿nts Regulatlons
' have not be8n met, or
2. to vthich. in my opin￿n, attenflon shcrtjld be drawn in order to enable a Fwper
understanding of the ax(xJnts to be reached.
Sign¢d:
AAJ mattr.ers
Name., ,' Alexander Angus James Mather$
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&.