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## APPENDIX 3
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Scottish Charity Regulator
Report [to] [the] ____Charity nameIndependent examiner’s report on theaccounts wv
trustees/members of EAST OF SCOTLAND GRASSLAND SOCIETY
Registered charity $CQ5016 _ : eats aaa Dh
Oncharitythe accountsfor thenumberperiodofthe __ Day Periodpeo peekMONtiies start dateS fidila _Veataaas ; ae ssA =” [pte] pte_____ [Day] Period| _ _ Month end date2a RENeal.eAoegee atadSt
1 1 2025 to oH 12 2025
Respective The charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the
audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It
is my responsibility to examine the accounts as required under section 44(1) (c) of the
Act and to state whether particular matters have come to my attention.
Basis of independent My examination is carried out in accordance with Regulation 11 of the Charities
examiner's statement 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, | do not express an audit opinion on the accounts.
Independent examiner’s _ In the course of my examination, no matter has come to my attention fotherthan-that
statement -disclosed-on-theattached-page*}+—
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;
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1. which gives me reasonable cause to believe that in 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 Regulation 9 of the 2006 Accounts Regulations
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have not been met, or
2. to which, if my opinion, attention should be drawn in order to enable a proper
Signed: understandingBt of the accounts to be reached. i Bie? 2. a
Name: Neil} Finlayson . Date: | | s ada i
Relevant professional Ap ‘Va \L\s
qualification(s) or body I VA
(if any):
Address: 49 Bekmont Road, Juniper Green, Edinburgh, EH14 5EB
i
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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
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