## APPENDIX3
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independent examiner's report on the accounts w«
Reportto the Charity name
trusteesimembersof Clarkston Baptist Church
Registered charity $C004773
number ;
On the accounts of the Period start date Period end date
etal period 01 Day JanMonth 2025Year to 31 Day 12Month 2025 Year
Respective ‘the charity's trustees are responsible for the preparation of the accounts in accordance
responsibilitiesof with the terms of the Charities and Trustee investment (Scotland) 2005 Act and the
trusteesand examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
doesconsider that the audit requirementof Regulation 10(1)(d) of the Accounts Regulations
44(1) not(c) apply.of the ItAct is myand responsibilityto state whetherto examineparticular thematters accountshaveascome requiredto myunder sectionattention.
Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner's statement Regulations. 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 conceming any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit and, consequently, | do
not express an audit opinion on the view given by the accounts.
Independent examiner's _In the course of my examination, no matter has come to my attention [other than that
statement disclosedon the attached page’*]
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1. which gives me reasonable causeto believe thatin any material respect the requirements:
- to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- * to prepare accounts which accord with the accounting records and comply with Regulation9 of the 2006 Accounts Regulations
## have not been met, or
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2. to which, in my opinion, attention should be drawn in order to enable a proper
Signed"?:Name: )) | rstanding of theAraraaccounts to b e reached.cA Date: 25/02/2026
Relevant {) Wa LTC\| F. MACKAY
professional Fol BS BA
qualification(s) or body
Address: |O KNCLUAQK O02 23 STAMPERLAND DE.
CLK ST CLACK STON
Gb TSY Gav tr
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*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. ** OSCR will accept digital or typed signatures ANE
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ANE
314 (Lo
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## APPENDIX 3
## Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose
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Zula
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