Independent Examiner’s Report on Accounts
Edinvillie Community Hall Council
Scottish Registered Charity Number: SC002527
Year ended 30 September 2025
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the Accounting Records kept by the Charity 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 concerning 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 Accounts.
In the course of my examination, no matter has come to my attention
1. Which gives me reasonable cause to believe that in any material respect the requirements:
-
a) To keep Accounting records in accordance with Section 44(1) (a) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the 2006 Accounts Regulations, and
-
b) To prepare Accounts which accord with the Accounting Records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the Accounts to be reached
Signed: .....Kimberly Oliver.................................................................................. Date: ..7.11.25...................... Name: Kimberly Oliver..........
Professional Qualifications (if any): .Chartered Accountant (ICAS)...
Address: .Benside Aberlour AB8 9NP........................