APPENDIX 3 OSCR Independent examiner's report on the accounts R•port to th• Culter and District Communty Association {CDCA) tru•t•Mlm•mb•rn of R•ght•Md charfty SCOO5948 numb•r On lh• •ccounl• ol th• charlty for th• p•rfod Perl(MJ start date Month Penod end dal Month D•y Ymr 2023 to CJ1 rf2 2025 S•t out on p•9 R•sp•¢ltV• The chanty's trustees are responsible lor the preparation of the accounts In accordance pon•lbllltlu of with the lems of the Charities and Trustee Investment Iscotlandl 2005 Act and the ITUSt•M Ind •ximln•f Charities Accounts (Scollandl Regulations 20C6 las arrnded) The chanty trustees Consider that the audit requirement of Regulatson 10111 Idl of the Accounts Regulatn8 does not apply It Is ry responsibility to examine the attounts as required under section 4411) 1¢) of the Act and lo slate whether particular matters have come lo my attention Bash of Indep•nd•Trt My examination Is carried out in accordance with RegLtlation 1101 the 20IX Accounts •xamln•V• •tat•m•Trt Regulations An examination Includes a review of the accountsng records kept by the charity and a comparison of the ac¢ounls presented with those records It also Includes consideratn of any unusual Items or disclosures In the accounts and seeks explanations from the twstees concerning any such matters The procedures undertaken do not provide all the evidence that would be fequired In an audit and. consequently. I do not express an audit opinion on the view given by the accounts Ind•p•nd•nt •x4mln•V• In the course of my examination, no matter has rne to my attentTr lolhef than that •tst•m•nt disclosed on the attached page'l whth gNes me reasonable cause to believe that In any material ro8PeCt the fequirements to keep accountrng recnrds In accordance with section 44{11 (8) 01 th• 2005 Act arKI RegLTrl8tion 4 of the 2006 Accounts Regulations, and lo prepare accounts which accord with the accounb'ng records and compPy wtth Regulatt"on 9 of the 2006 Accounts RegulatnS have not been met. or 2. to which. in my opinion. attention should be drawn in order lo enable a proper TStandin9 of the accounts be reached Dat•: Slgn•d: N•m•.' Nicola Hector R•I1n1 profM•lonal quallll¢•tlon(•l or body lit any): aihk Addr•M: Beech Tiee House Nether Angustoni Peterculter Aberdeen AB14 OPN 'Pl¥•w d¢bète wordi In th• tracAeis do not •ppty. II#•TMxthdo ••r. MtArtttffj•• m•tyw•thknh ha (¥Mto •tt•ntsn on trts*
APPENDIX 3 Disclosure section Only complete If the examlner need810 hlghlighl material problem8. Glve her• brl•f dètsll• of •ny Items th•t tho oxamlner WISh to dl8¢1010