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
al￿11 TBquirem8nt ol Regulatkn 10111 Id) of ihe P4xJ)unls Regulations does not apply. It
' my rosp￿sIbl￿ty to ex8mTh thè acc￿￿￿ as r•qwr•d undar ￿tion 44111 {cl ofth8
Ba•1¥ of Ind•p￿d￿rt W gxamlnaknls ¥xxKdanL¥ ROgL￿at1)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)n￿rnIng 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 8￿J11 Opin￿ on the accoufrts.
Indop•nd•nt •xamln*s 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 c*m￿tte rf the examiner to higNight matsrial problem8
Gfv• h•r• brl•f d•t*ll• of
any Items that the
•xamingr wishes to
dlsclose
Tho eknlrwj bolanr* has boon reL￿￿lled and o)nfirmgd ond 8Thwnls 10 £51286.76.
th9 cash on ha￿1 b8lanc* was rnl ty)n11￿ by the S8ttetsry al the year end and has
been Ind￿d￿ 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
pay￿ts. thg]ues are written in fawof Lunrfin Con8ultancy Servlces Limitgj ILCSI
V•fio th￿ make pa￿￿nts 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 tsfrte￿pts 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
#t
ioMIMItE
H￿￿TOt0￿￿b
7,9W
To
4 Pthym•nkn ilr•¢tyto¢h*thab1•4¢Uvlll
EX￿￿￿1￿
P•rNn•
TthIGuirtht
p•
f￿d
hiMW•It£
PartypwfftN•
1,490
7,161
7.551
To
ION1Q

oscr
Oftl(* of tho s￿)t11$￿ Charfty Rogulator
Independant examlnerfs report on the accounts
Roport to th•
InJ•*••61m•mbarn ol
On th• aeeounts ofth•
cha¥lty for th• perlod
Y•w
2028
rnspon•lblllll•B ol
wNh the of Clwth and TnJ5tee Investrnent IS¢oYand} 2(K)5 Act and the
tru*t•e• and examln•r Char￿￿ Ac(x)unts Iscottandl Regulations 2C(6. The tharfty trLtstges consider that the
audit requirement of Regulauon 11M11 (dl of the Ac#JJunlS R8guL8tions does not apply. It
. Is my ro$pC￿8*￿ty 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 Ir￿ude8 a revlvw ofthe
those fec¢xds. It aL80 incAKles Cons¥￿ra1￿)n of any unusual itoms or d￿k)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¢C￿nIS.
Ind•p•nd•nt •xwnlMrf• In the cxyJ￿e 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 Acc￿nts 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 èxp￿5￿5 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 ad￿sed recelpts- at 31 Marth 2026 LCS was du• £847.31.
Mr Poter Aitkgn (free8ur8rl end Rit8 Mlken IS•cr8tary) 8r8 dlr8Ctor8 ol LCS.