APPENDIX 3 OSCR Scottish Charty Regulator Independent examiner's report on the accounts V2 Report to the Charity name trusteeslmembers of Blainslie Under 5s Playgroup Registered charity SC006279 number On the accounts of the charity for the period Period start date Month Period end date Month Day. Year Day Year 01 05 2025 to 30 04 2026 Set out on pages (remember to include the page numbers of additional sheets) 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 (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 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 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 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 disclosed on the attached page"] 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 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: Signed": Name: l Julie Robertson Relevant professional qualification(s) or body FCCA (if any): 19.08.26 Address: 5 Thirlestane Crescent Lauder Berwickshire TD2 6TT '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