2025-12-31-accounts

APPENDIX APPENDIX[3] 3

OSCR Scottish Charity Regulator Scottish Charity Regulator
Report to the trustees/members of Reporttothe trustees/membersof	Inde endentexaminer's re ort on the accounts frlZ—fDLCé RSSOCÅ Charityname ____ Independentexaminer’s report ontheaccounts 2 Charityname ))oyAL KiZAo2CE ASSOCIATION Craseow
Registered charity number On the accounts of the charity forthe period Registered charity number	Onthe accounts ofthe charityfortheperiod
Set out on pages aaneanien agen	01 o -z02S remember to include the page umbers of additional sheets) O
Respective responsibilities of trustees and examiner Respective responsibilitiesOf trusteesandexaminer	The charitys trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and TrusteeInvestment(Scotland) 2005 Actand the CharitiesAccounts (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 examinethe accounts as required under section 44(1) (c) ofthe Act and to state whetherparticular matters have come to my attention. the charity's trustees are responsibleforthe preparation oftheaccounts in accordance with theterms ofthe Charities andTrustee Investment(Scotland)2005Actandthe CharitiesAccounts (Scotland) Regulations 2006 (asamended). Thecharitytrustees consider thatthe audit requirement of Regulation 10(1) (d) oftheAccounts Regulations does not apply. It ismy responsibility to examine the accounts as required under section 44(1) (c) oftheAct and to statewhether particularmatters have come tomyattention.
Basis ofindependent examiner's statement Basisofindependent examiner's statement	Myexamination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a reviewofthe accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes Myexamination is carried out in accordance with Regulation 11 ofthe2006Accounts Regulations.An examination includes a reviewofthe accounting records keptbythe charity and a comparison ofthe accounts presented with those records. It also includes
	consideration of anyunusual items or disclosures in the accounts and seeks consideration ofany 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 by the accounts. explanations from the trustees concerning anysuch matters. The procedures undertaken do not provide all the evidence thatwould be required in an auditand, consequently,
Independent examiner's statement Independentexaminer’s statement	In the course of myexamination, no matter has come to my attention [other than that disclosed on the attached page] In the course ofmyexamination, no matter hascome to myattention [otherthan that disclosed on the attached page”]
	1. which gives me reasonable cause to believe that in any material respect the 1. which gives me reasonable cause to believe that inany material respectthe
	requirements: requirements:
	to keep accounting records in accordance with section 44(1) (a) of the 2005Actand Regulation 4 of the 2006Accounts Regulations, and * to keep accounting records in accordance with section 44(1) (a) ofthe 2005Actand Regulation 4 ofthe 2006 Accounts Regulations, and
	to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006Accounts Regulations * to prepare accounts which accord with the accounting records and complywith Regulation 9 ofthe 2006Accounts Regulations
	have not been met, or have not been met, or
Signed Name: Relevant professional qualification(s) or body (if any): Signed: Name: Relevant professional qualification(s)orbody (any	2. to which, in my opinion, attention should be drawn in order to enable a proper understandin of the accounts to be reached. Date: 2. to which, in myopinion, attention should bedrawn in orderto enable a proper
Address: Address:	22 P0iDGEND Dr BrithGATE EMG 2AD.

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