## **APPENDIX 1** ## OSC **r** |**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**| |---|---|---|---|---|---|---|---| ||Period start date||||Period end date||| ||Day|Month|Year||Day|Month|Year| |From|
01|October|2023|To|
30|September|2024| Office of the Scottish **Charity Regulator** ## **Reference and administration details** **Charity name** St Mary’s Scottish Episcopal Church **Other names charity is known by Registered charity number** **SC005902** **Charity’s principal address** **Names of the charity trustees on date of approval of Trustees’ Annual Report** ||**Trustee name**|**Office (if any)**|**Dates acted if**
**not for whole year**|**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---| |**1**
**2**
**3**
**4**
**5**
**6**
**7**
**8**
**9**
**10**
**11**
**12**
**13**
**14**
**15**
**16**
**17**
**18**
**19**
**20**|Rev’d Kim Lafferty||To 4thJuly 2024|| ||Rev’d Paul Singh||From 4thJuly 2024|| ||Leonie Kiely|Vestry Secretary||| ||Martin Friedrich|||| ||Katherine Cran|||| ||Aileen Ramsay|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **1** **APPENDIX 1** ## **Reference and administration details** **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** |**Name**|**Name**|**Dates acted if not for whole year**| |---|---|---| |||| |||| |||| |||| |**Structure, governance and management**||| |||| |**Type of governing document**
**Trustee recruitment and appointment**||| ||St Mary’s Church, Kirriemuir is governed by its Constitution. The church is
registered as a charity in Scotland, charity registration number SC005902.
The trustees administer the church. The trustees are elected at the Annual
General Meeting.|| ||The management of the charity is the responsibility of the Trustees who
are the elected and co-opted under the terms of the Trust deed. Any new
trustees are provided with background information and provided with
direction and support from the current trustees.|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| ||The objectives of the Vestry are to advance the mission of the Christian
Church, through worship, service, and fellowship. These objectives are
carried out through the mission and pastoral activities. The principal
activities of the Church are public worship, the spiritual development of its
members and Christian education.|| ||In carrying out its objectives the Vestry depends upon the contribution,
both human and material, of volunteers from the congregation. Activities
carried out include contributions preparatory to and during worship,
service on Vestry teams and through group activities, the maintenance of
the premises and fabric, and a variety of pastoral and social activities.
These contributions are all highly valued and all members of the
congregation are encouraged to, and many do, participate in them.|| **2** ## **APPENDIX 1** ## **Achievements and performance** |**Summary of the main achievements of**
**the charity during the financial period**|A new Rector was appointed and took up post on 4thJuly. Work was
carried out in the first half of the year to complete a Memorandum of
Agreement with our linked charge of St John’s, Forfar, and through May
and June to ensure the Rectory was ready to receive the new occupants.
Since the arrival of the Rector and his family, further work has been
carried out on the building to remedy defects which came to light once the
building was inhabited.
Services have continued on a weekly basis, with the introduction of some
new monthly initiatives, and special services. Newsletters go out to
members regularly, and a news update is given at the weekly services.
The Rector has visited many of the members in their own homes, and has
ensured regular contact is maintained as far as possible. The link with St
John’s is being strengthened with regular contacts between the two
congregations, including a congregational lunch and joint Remembrance
Sunday service. Plans are progressing for a joint Christmas lunch in
December.
The Vestry are considering a number of proposals for raising the profile of
the church in the town.| |---|---| ## **Financial review** |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|The Vestry has adopted a policy of maintaining reserves which can be
drawn upon when required. Given the nature of the organisation the
trustees aim to maintain cash balances which will cover the next six
months of expenditure and review the position on a regular basis to
ensure that they are not required to drawn down funds from the
investment portfolio or if this will be required, they ensure they have
sufficient time to action this.| |---|---| ||| ||| **3** ## **APPENDIX 1** ## **Other optional information** ## **Declaration** **The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Position (e.g. Chair)** Vestry Secretary **Date** 16.11.2024 **4** Enter SC No. below **SC005902** APPENDIX 2 Enter charity name below **St Mary's Scottish Episcopal Church** |||**Receipts and**|**Receipts and**|**Receipts and**|**Receipts and**|**Receipts and**|**Receipts and**|**ts andpayments accounts**|**ts andpayments accounts**|**ts andpayments accounts**|**ts andpayments accounts**|**ts andpayments accounts**|**ts andpayments accounts**|**ts andpayments accounts**|**ts andpayments accounts**|**ts andpayments accounts**|**ts andpayments accounts**||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**For the period**
**from**||01
Day||Period start date
October
Month|||||2023
Year||**to**|Day
30||Period end date
Month
September||||||Year
**2024**||||| |**Section A Statement of receipts and payments**|||||||||||||||||||||||||| ||**Unrestricted**
**funds**||**Restricted**
**funds**||||**Expendable**
**endowment**
**funds**||||**Expendable**
**endowment**||**Permanent**
**endowment**
**funds**|||**endowment**||**Total funds**
**current period**||||||**Total funds last**
**period**|**Total funds last**
**period**| ||**to nearest £**||**to nearest £**||||**to nearest £**|**to nearest £**||**to nearest £**|||**to nearest £**|||||**to nearest £**||||||**to nearest £**|**to nearest £**| |**A1 Receipts**|||||||||||||||||||||||||| |Donations|**5,896**|||||||||||||||||**5**|**5**|**5**|**5,896**|**896**||**6,319**|| |Legacies||||||||||||||||||**-**|**-**|**-**|**-**||||| |Grants||||||||||||||||||**-**|**-**|**-**|**-**|||**518**|**518**| |Receipts from fundraisingactivities||||||||||||||||||**-**|**-**|**-**|**-**||||| |Gross tradingreceipts||||||||||||||||||**-**|**-**|**-**|**-**||||| |Income from investments other than|||||||||||||||||||||||||| |land and buildings|**2,440**|||||||||||||||||**2**|**2**|**2**|**2,440**|**440**||**2,484**|| |Rents from land & buildings|**1,750**|||||||||||||||||**1**|**1**|**1**|**1,750**|**750**||**300**|**300**| |Gross receipts from other charitable|||||||||||||||||||||||||| |activities|**6,641**|||||||||||||||||**6**|**6**|**6**|**6,641**|**641**||**45**|**45**| |||||||||||||||||||**-**|**-**|**-**|**-**||||| |**_A1 Sub total_**|**_A1 Sub total_ 16,727**||**-**|**-**|**-**||**-**|**-**|**-**|**-**|||**-**|**-**|**-**|**-**||**16,727**|**16,727**|**16,727**|**16,727**|**16,727**||**9,666**|| |**A2 Receipts from asset &**|||||||||||||||||||||||||| |**investment sales**|||||||||||||||||||||||||| |Proceeds from sale of fixed assets
**-**
Proceeds from sale of investments
**25,000**
**25,000**
**5,056**
**_A2 Sub total_ 25,000**
**-**
**-**
**-**
**25,000**
**5,056**
**_Total receipts_ 41,727**
**-**
**-**
**-**
**41,727**
**14,722**
~~—=~~|||||||||||||||||||||||||| |**A3 Payments**|||||||||||||||||||||||||| |Expenses for fundraising activities||||||||||||||||||**-**|**-**|**-**|**-**||||| |Gross trading payments||||||||||||||||||**-**|**-**|**-**|**-**||||| |Investment management costs||||||||||||||||||**-**|**-**|**-**|**-**|||**174**|**174**| |Payments relating directly to charitable|Payments relating directly to charitable||||||||||||||||||||||||| |activities|**30,200**|||||||||||||||||**30**|**30**|**30**|**30,200**|**200**||**20,664**|| |Grants and donations|||||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|**-**||||| |Governance costs:|||||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|**-**||||| |Audit / independent examination||||||||||||||||||**-**|**-**|**-**|**-**||||| |Preparation of annual accounts|**990**|||||||||||||||||**990**|**990**|**990**|**990**|||**960**|**960**| |Legal costs|**680**|||||||||||||||||**680**|**680**|**680**|**680**||||| |Other|Other||||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|**-**||||| |||||||||||||||||||**-**|**-**|**-**|**-**||||| |**_A3 Sub total_ **|**31,870**||**-**|**-**|**-**||**-**|**-**|**-**|**-**|||**-**|**-**|**-**|**-**||**31,870**|**31,870**|**31,870**|**31,870**|**31,870**||**21,798**|| |**A4 Payments relating to asset and**|||||||||||||||||||||||||| |**investment movements**|||||||||||||||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 31,870**
**-**
**-**
**-**
**31,870**
**21,798**
~~———————~~|||||||||||||||||||||||||| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**9,857**
**-**
**-**
**-**
**9,857**
**7,076)**
**(**
**560**
**560)**
**(**
**-**
**10,417**
**560)**
**(**
**-**
**-**
**9,857**
**7,076)**
**(**
~~——————~~||||||||||||||||||||||||| APPENDIX 2 **St Mary's Scottish Episcopal Church** **SC005902** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**Details**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last**
**period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|**13,612**
**10,417**|**564**
**560)**
**(**|||**14,176**|**21,253**| ||Surplus / (deficit) shown on receipts and
payments account|||||**9,857**|**7,076)**
**(**| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of**
**year**
(Agree balances with receipts and payments
account(s))
**Details**|**24,029**|**4**|**-**|**-**|**24,033**|**14,177**| |||-|
-|
-
**Fund to which**|
-
**asset belongs**|
-|
-| |||||||**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||Stocks & Shares- Rathbones|||Unrest|ricted
ricted|**49,001**|**69,887**| ||Stocks & Shares-JGGI|||Unrest||**20,140**|**16,954**| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**69,141**|**86,841**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**-**
**Fund to which liability relates**|**-**|
**-**|
**-**| |||||||**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which liability relates**||**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Total**
**Print Name**||**-**|
**-**| ||||||||**Date of**
**approval**| St Marys Kirririemuir Final Accounts FYE2024 v1 / Statement of balances December 2007 2 APPENDIX 2 **St Mary's Scottish Episcopal Church** **SC005902** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ **Individual / Number of £ Type of activity or project supported institution grants made C2 Grants Total - C3a Trustee remuneration** If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) **£ Authority under which paid C3b Trustee remuneration - details** **C4a Trustee expenses** If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) **Number of £ trustees** **C4b Trustee expenses - details** |**C5 Transactions with trustees**
**and connected persons**|**Nature of relationship**|**Nature of transaction**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| **C6 Other information** St Marys Kirririemuir Final Accounts FYE2024 v1 / Notes December 2007 3 APPENDIX 2 **St Mary's Scottish Episcopal Church** **SC005902** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**|**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |Open Plate Offering||**3,699**|||||**3,699**||**4,003**| |Free Will||**962**|||||**962**||**1,062**| |Gift Aid Tax||**1,235**|||||**1,235**||**1,254**| ||||||||**-**||| |**Total**||**5,896**||**-**|**-**|**-**|**5,896**||**6,319**| |||**-**||**-**|**-**|**-**|**-**||**-**| ## **2 Grants** |**2 Grants**|**2 Grants**|||||||| |---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**||**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**reference**| ## **3 Gross receipts from other charitable activities** |||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---|---| |Contribution to Rector Salary||**5,451**|||||**5,451**||**-**| |Contribution to shared costs||**1,165**|||||**1,165**||**-**| |Special Collection||**25**|||||**25**||**45**| ||||||||**-**||**-**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**6,641**||**-**|**-**|**-**|**6,641**||**45**| |||-||-|-|-|-||-| ## **4 Payments relating directly to charitable activities** |||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---|---| |Rector Stipend & Pension||**10,902**|












||||**10,902**|












|**-**| |RectoryRepairs||**975**|||||**975**||**117**| |RectoryUtilities||**1,201**|||||**1,201**||**-**| |Church Maintenance||**2,979**|||||**2,979**||**8,218**| |Rector's Expenses||**38**|||||**38**||**-**| |Church Cleaning||**180**|||||**180**||**584**| |Sundries||**137**|||||**137**||**2,740**| |Relocation Costs||**1,104**|||||**1,104**||**-**| |Electricity||**6,438**|||||**6,438**||**2,730**| |RectoryInsurance & Purchase Costs||**300**|||||**300**||**-**| |Church Insurance||**2,989**|||||**2,989**||**2,983**| |Diocesan Quota||**1,599**|||||**1,599**||**1,866**| |SupernumeraryVisits||**1,198**|||||**1,198**||**1,381**| |Special Collection Donation||**160**|||||**160**||**45**| |**Total**||**30,200**||**-**|**-**|**-**|**30,200**||**20,664**| |||-||-|-|-|-||-| St Marys Kirririemuir Final Accounts FYE2024 v1Additional notes (1) December 2007 APPENDIX 2 **SC005902** ## **Additional analysis (2)** |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**Operational**
**Fund**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**Operational**
**Fund**|**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last**
**period**| |---|---|---|---|---|---|---|---| |Donations|**5,896**|||||**5,896**|**6,319**| |Legacies||||||**-**|**-**| |Grants||||||**-**|**518**| |Receipts from fundraisingactivities||||||**-**|**-**| |Gross tradingreceipts
||||||**-**|**-**| |~~Income from investments other than land and~~
buildings|**2,440**|||||**2,440**|**2,484**| |Rents from land & buildings|**1,750**|||||**1,750**|**300**| |Gross receipts from other charitable activities|**6,641**|||||**6,641**|**-**| |**_Sub total_**
**Receipts from asset & investment sales**|**16,727**||**-**|**-**|**-**|**16,727**|**9,621**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments|**25,000**|||||**25,000**|**5,056**| |**_Sub total_**
**_Total receipts_**
**Payments**|**25,000**||**-**|**-**|**-**|**25,000**|**5,056**| ||**41,727**||**-**|**-**|**-**|**41,727**|**14,677**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|**-**| |Gross trading payments||||||**-**|**-**| |Investment management costs||||||**-**|**-**| |Payments relatingdirectlyto charitable activities|**30,200**|||||**30,200**|**20,619**| |Grants and donations||||||**-**|**-**| |Governance costs:||||||**-**|**-**| |Audit / independent examination|**990**|||||**990**|**960**| |Preparation of annual accounts||||||**-**|**-**| |Legal costs|**680**|||||**680**|**-**| |||||||**-**|| |||||||~~**-**~~|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**31,870**||**-**|**-**|**-**|**31,870**|**21,579**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**31,870**||**-**|**-**|**-**|**31,870**|**21,579**| |||||||-|| ||**9,857**||**-**|**-**|**-**|**9,857**|**6,902)**
**(**| ||||||||| ||**560**|||||**560**|| ||||||||| ||**10,417**||**-**|**-**|**-**|**10,417**|**6,902)**
**(**| |||||||-|| |**Nature and purpose of funds**|||||||| |Main operating fund - covers Ministry (Rector payments,|Rectory payment);||Mission (outreach,|church maintenance, operations) and||Governance (Legal|and Accounting)| St Marys Kirririemuir Final Accounts FYE2024 v1Additional notes (2) December 2007 APPENDIX 2 **St Mary's Scottish Episcopal Church** **SC005902** ## **Additional analysis (3)** ## **6 Breakdown of restricted funds** |**6 Breakdown of restricted funds**||||||||| |---|---|---|---|---|---|---|---|---| |**Receipts**|**Restricted fund**
**1 - enter name of**
**fund below**
**Fabric Fund**||**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**||**Total restricted**
**funds last**
**period**| |Donations||||||**-**||| |Legacies||||||**-**||| |Grants||||||**-**||| |Receipts from fundraisingactivities||||||**-**||| |Gross tradingreceipts||||||**-**||| |Income from investments other than land and
buildings||||||**-**||| |Rents from land & buildings||||||**-**||| |Gross receipts from other charitable activities||||||**-**||45| |**_Sub total_**
**Receipts from asset & investment sales**|**-**||**-**|**-**|**-**|**-**||**45**| |||||||-||| |Proceeds from sale of fixed assets||||||**-**||| |Proceeds from sale of investments||||||**-**||| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**||**-**| ||**-**||**-**|**-**|**-**|**-**||**45**| |||||||-||| |Expenses for fundraising activities||||||**-**||| |Gross trading payments||||||**-**||| |Investment management costs||||||**-**||| |Payments relating directly to charitable activities||||||**-**||| |Grants and donations||||||**-**||| |Governance costs:||||||**-**||| |Audit / independent examination||||||**-**||| |Preparation of annual accounts||||||**-**||| |Legal costs||||||**-**||| |||||||**-**||| |||||||**-**||| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**||**-**|**-**|**-**|**-**||**-**| |||||||-||| |Purchases of fixed assets||||||**-**||| |Purchase of investments||||||**-**||| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**||**-**| |||||||-||| ||**-**||**-**|**-**|**-**|**-**||**-**| |||||||-||| ||**-**||**-**|**-**|**-**|**-**||**45**| |||||||||| ||**560)**
**(**|||||**560)**
**(**||| |||||||||| ||**560)**
**(**||**-**|**-**|**-**|**560)**
**(**||**45**| |||||||-||| |**Nature and purpose of funds**||||||||| |Special Projects on the church building||||||||| St Marys Kirririemuir Final Accounts FYE2024 v1Additional notes (3) December 2007 ## **APPENDIX 3** ||**Independent examiner’s report on the accounts**
**V2**| |---|---| |**Report to the**
**trustees/members of**|Charity name
St Mary's Episcopal Chruch, Kirriemuir
St Mary's Episcopal Chruch, Kirriemuir| |**Registered charity**|**SC**| |**number**|| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year| ||**to**
01
10
2023
30
09
2024
01
10
2023
30
09
2024| |**Set out on pages**|(remember to include the page
numbers of additional sheets)| ||| |**Respective**
**responsibilities of**
**trustees and examiner**|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). 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**
**examiner’s statement**|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
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 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 viewgiven bythe accounts.| |**Independent examiner’s**|In the course of my examination, no matter has come to my attention [other than that| |**statement**|disclosed on the attached page*]| ||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| ||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**:**|**Date:**
~~-~~
7 April 2025| |**Name:**|| |**Relevant professional**|| |**qualification(s) or body**|| |**(if any):**|| |**Address:**|| *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. ## **APPENDIX 3** ## **Disclosure section** Only complete if the examiner needs to highlight material problems. **Give here brief details of any items that the examiner wishes to disclose**