oscr Independont examlnerfs rnpoit on the accounts Roport to th• On th• accounts of th• arlty for the pBrlod Pwlod orn1 d8ts Y•w rgw•nBlblllilBs of wtth the temts of the Chwibes and Tru5tse Inv8strnent ISrx)ttandl 2(J5 Act and Ihe trust8 and oxamln•r Charit$ ALYwits Iswllthl R&Julali(Ks 2(. thrty tntstees nSider thal the al11 TBquirem8nt ol Regulatkn 10111 Id) of ihe P4xJ)unls Regulations does not apply. It ' my rospsIblty to ex8mTh thè acc as r•qwr•d undar tion 44111 {cl ofth8 Ba•1¥ of Ind•pdrt W gxamlnaknls ¥xxKdanL¥ ROgLat1)n 11 ofth• Charft68S tIK18e records. It al80 eonswjerabon ol any unusual ilm or disclosurès in tha ' ?InIS and 8•4ks oxpknnalk)ns from thg trLth p)nrnIng any 8LKh matt8rs. The proc9ju$ undertaken do FYovhJ& all th8 aVKJence that would b8 wulr#d In an aLsdlt and, consequeth, I do not express an 8J11 Opin on the accoufrts. Indop•nd•nt •xamlns In the course of my examlnèkn, mattw h8$ cx)m8 to my attentlon. otherthan that quirnmftts". to keep actounting re¢ts kn wilh d17n 44(11 (al ofthè 2005 Act ond R•3uI8tth 4 ofth8 2006 Accounts RegulalK)ns, ¥YNJ to prepar8 ac£ounts accord wtth the ar#J o)mply wlth . b) my slwxdd bo dra4wn kn (ffdar trj anab a propor krty c>L Shiona Wishart. on behalf of Clark Ilishart Ltd quallfithitlon(s) or body ICAS MyregoErnie Place, Mitchelston Industrial Estate Klrkcaldy. KYI 314A
Disclosure section Only cmtte rf the examiner to higNight matsrial problem8 Gfv• h•r• brl•f d•tll• of any Items that the •xamingr wishes to dlsclose Tho eknlrwj bolanr has boon reLlled and o)nfirmgd ond 8Thwnls 10 £51286.76. th9 cash on ha1 b8lanc was rnl ty)n11 by the S8ttetsry al the year end and has been Indd a$ balanc• dcash dmvn b8nk18ss cash exp8rws 88 8t 31 M8rc 2020- no apparwrt ff#y4am•nt 2021. 2022, 2023, 2024, 2025 or 2028 years. Chapel NokJhbouththd Cantrn {CNC) do not haNW onNn8 banklng and to make certaln payts. thg]ues are written in fawof Lunrfin Con8ultancy Servlces Limitgj ILCSI V•fio th make pants to third parbo8 on bthalf of ChaFoI NeHJhbourhoc4J Centre ICNC}. Cheque8 pahj to LCS vM• £2(MIO In 2025 oThJ £16CKJ in £2026. Tth is an amunt due to LGS CNC odvbed receits- at 31 Marth 2026 LCS was due £847.31. Mr P Ailken ffr88gurar) WKI Ntr8 Rlts Alkn (Swx8kny} are dweth of LCS.
Chapèl Neighbourhood CentrÈ Management Committee SC006450 Additional analysis111 AnatyBlk tsfrtepts 4nd poynwnl• 1 DoM•Yan ¢uthir¢ fun To ZGr•rt• fil Tat 3 GrrA• r•B•lptsfrom othW¢h•ffl•bi•¢¥¥W T¢ANIGuiMrf rllld nd lur
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ioMIMItE HTOt0b 7,9W To 4 Pthym•nkn ilr•¢tyto¢h*thab1•4¢Uvlll EX1 P•rNn• TthIGuirtht p• fd hiMW•It£ PartypwfftN• 1,490 7,161 7.551 To ION1Q
oscr Oftl( of tho s)t11$ Charfty Rogulator Independant examlnerfs report on the accounts Roport to th• InJ•••61m•mbarn ol On th• aeeounts ofth• cha¥lty for th• perlod Y•w 2028 rnspon•lblllll•B ol wNh the of Clwth and TnJ5tee Investrnent IS¢oYand} 2(K)5 Act and the trut•e• and examln•r Char Ac(x)unts Iscottandl Regulations 2C(6. The tharfty trLtstges consider that the audit requirement of Regulauon 11M11 (dl of the Ac#JJunlS R8guL8tions does not apply. It . Is my ro$pC8ty to &xamina &e¢thts as undw wtion 44111 (cl ofthe Ba818 of Iiid•p•ndent , My axamlnatth caTrlgJ In Rowlatson 11 (rfthe Charlttes •xamln•rf• #tat• . Aixthnts (Scottar} Regulakns 2LNX. kn examlnath)n Irude8 a revlvw ofthe those fec¢xds. It aL80 incAKles Cons¥ra1)n of any unusual itoms or dk)Sure8 in Ihe ' 8eeounts and 988k8 •xplanat)ns from th8 twslees corKeming any mgttgrn. The adur8s undartaken (ks not wovNJ8 all tho 6v•kn that WCMJkJ b& requlrod In an audlt and, cormquenty, I do not expl an on th0 8¢CnIS. Ind•p•nd•nt •xwnlMrf• In the cxyJe of my examinallon. Th) mallor ha5 como to my atteniion, other than tho1 requKfyn8nL.' to koop r8e¢rts h) ac£Orf ¥th 80cthn 4411) (8) ofth• 21WJS Act and Rfjgulalion 4 of tho 2C#)8 Accnts Regutat)ns. and to prepare accounts lth th8 ac£ountlng r8Cfffts aThl wRh -SeerthC6 Shiona Wishart. on betlalf of Clark Wishart Ltd qualfficallonls> or body ICAS Addres#: Myregornue Place, MitchelstOD Industrial Éstate Kirkcaldyw KYI 3N
Disclosure section OTh complete rf the gxaminer needs to highlight material problems Give horn brlèf dètsil ol any Items that the •xamin•r w¥hoS to dtsclos• S86 nota C8 on pog• 6. The c1[5n9 bank balanca ha8 b••n Yeconeil•d and confirrngd and ¥mounl¥ lo £51288.78. the cash on hand balanc8 was not confifm8d by thè Secretary al th6 year el and has been indLKled a$ the b81ancg of cash dravm from bank less cash èxp55 a5 at 31 March 2020- no apparent movement in th8 2021. 2022. 2023, 2024. 2025 or 2026 years. Chapd N8lghboUrhC C•ntr• (CN¢) do nol have onllne banklng end to maké c•rtaln Payments, cheques are wrltten in favour of Lundin ConsLtllanGy ServSce3 Llmlted ILCSI who then make payments to third partigs on beh81f ol Chapel Neighbouthood CgnbB ICNCI. Chegues paSd to LCS woro £2000 In 2025 aThJ £161JO in £2026. Thor*18 an amount due to LCS for CNC adsed recelpts- at 31 Marth 2026 LCS was du• £847.31. Mr Poter Aitkgn (free8ur8rl end Rit8 Mlken IS•cr8tary) 8r8 dlr8Ctor8 ol LCS.