Scottlsh Charity Number SC007126
ST GILES. CATHEDRAL
RENEWAL APPEAL TRUST
REPORT and STATEMENTof ACCOUNTS
For the
ear ended 31 December 2025

ST. GILES. CATHEDRAL
RENEWAL APPEAL TRUST
REPORT and STATEMENT OF ACCOUNTS
For the ear ended 31 December 2025
Contents
Page
Trustèes, Rewrt
Income and Expenditure Account incorporating
Slalemenl of Financial Activities
Balance She&t
Notes on the Accounts
7-11
Independent Examiner's Report
12

ST. GILES. CATHEDRAL
RENEWAL APPEAL TRUST
TRUSTEES. REPORT
The Trustees submit their report for the year ended 31 December 2025. The accounts have been
prepared in accordance with the Slalement of Recommended Practice- Accounting and Reporting by
Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in th8
UK and Republic of Ireland IFRS 1021 and the Financial Reporting Standard applicable in tho United
Kingdom and Republic of Ireland IFRS 1021, the Charities and Trustee Investment Iscollandl Act 2005
and the Charities Accounts (Scotlandl Regulations 2006 las amended).
Referencè andAdmlnlstr8tlve Informatlon
The Trustees during the period were-.
The Right Honourable The Lord Provost of EdIn￿rgh
Tho Right Honourable The Lord Steel of Aikwood KT KBE
The Right Honourable The Lord Cullen of ￿llekIrk KT
Dr Rosalind K Marshall
Eli2abelh Mcclelland
Carol Main MBE FRC
Admlnlstratlon
The registered office of the Renewal Ap￿al Trust is Sl. Giles, Cathedral, H￿h Street, Edinburgh EH1
1 RE. The charity number is SCCtJ7126.
Advlsers
The Trust's advisers are as follows..
Bank..
Bank of Scotland
300 Lawnmarket
EDINBURGH EH12PH
Independent Examiner..
Jeremy Chitlleburgh
CT
Chartered Accountants & Slalulory Auditor
61 Dublin Slieet
EDINBURGH EH36NL
Solicitors..
Churth of Scotland Law D8partmenl,
121 George Street,
EDINBURGH EH2 4YN
Investment Advisors..
RBC Brewin Dolphin,
Atria One,
144 Morrison Street,
EDINBURGH EH3 8BR

ST. GILES. CATHEDRAL
RENEWAL APPEAL TRUST
TRUSTEES. REPORT Icontinuedl
Objectives. Activities. Achievemenls and Perfomianco
The main objectivg of the Trust is to raise funds for the r6sloralion of St. Giles, Cathedral.
The principal activity of the Trust during the year was the complete refurbishment of the Rieger
Organ. Built in 1992. thanks lo Ihe generosity of the Salvesen family, the organ was last cleaned in
2010. In February 2025, a team of specialists from Rieger Orgelbau in Austria Iravelled lo Edinburgh
lo undertake tho work. All the pipes were lrfted out and thoroughly cleaned.. the console cleaned, ils
manual and pedal mechanisms readjusted, and the èleelric contacts and circuit boards checked and
replaced where necessary. The entire wind system was checked, with damaged or brillle leather
being replaced, and the entire bellows system was re-lealhered. Once these and all the other
elements of the work were completed, the organ was re-tuned. The Rieger team worked intensively,
and the refurbishment was Completed by the end of March, on lime and within budget.
The work was Or￿ again funded by a very generous donation from the Salvesen family, lo whom our
immense gratitude is extended. There is a small balance remaining from the funds donated, which will
be used lo Improve the vid80 and audio links to the organ console, as well a8 making further
investment in firg protection within the housing,
Financial Infrirmation
During the year, Income lolalled £244,813 compared with £114,558 in 2024. The direct costs incurred
during the yoar amounted lo £181,671 12024.. £203,438). The cost of raising funds of £204 12024
£1971 and the costs of management. adminislralion and governance of £7,30612024". £6,9471 added lo
direct costs which gave a lolal expenditure for the year of £189,181 12024.. £210,576). Al the end of the
year, lolal funds carried forward amounted to £251,99312024.' £193,781).
Principal risks and uncertainties
The only significant risk to which the Trust is exposed is that of the Kirk Session of Sl Giles undertaking
restoration work for which there are no funds. In practice, the Kirk Session of Sl. Giles would not
undertake resloralion works unless il was confident that the necessary funds would be available lo meet
the obligations.
The Kitk Session of Sl. Giles. through the General Committee relies on advice from ils professional
advisers, generally the architect, for particular projects and specialist maintenance aclivilies, the
civillslruclural engineer or other professional fims lo monitor the progress on the contracts which are
l. All specialist contracts are awarded through a competitive procurement procedure, with some
regular Maintenan￿ and specialist works negolialed with tried and trusted suppliers given the nature of
the works and the underslanding and knowledge of the Cathedral fabric. When a contract is awarded.
regular meetings are held with the contractor to monitor progress and updated costs on the contract are
provided on a regular basis by the conlracloi and agreed by the archilecl. Insurance is taken out for
each of the conlracls when appropriale and in accordan￿ with the various conditions required by any
grant funding body.
Reserves Policy
The Trust has no specific policy on the Eevel of reserves which il holds. howevw, the costs of potential
projects are unlikely lo pul strain on the Trust's reserves. The balance held as unreslricled funds al 31
Decembei 2025 was £65,566 all of which is regarded as free reserves. The balanTr hekj in reslricled
and endowm&nl funds al 31 December 2025 was £186,427. A description of these funds is given in note
10 to the accounts.
Plans forthe Future
In 2026 it is planned that Sl Giles, finally completes the task of securing the infraslruclure, staffing and
necessary permissions lo commence charging visitors.
Associated with this work are the initial actions lo improve the ac￿SsIbl111Y of Sl Gilos, for all who wish
lo enjoy ils unique beauty, and this work will fall under the remit of the Renewal Appeal Trust. In the
past year, the archileclural team have been consulting with the Kirk Session on the best way lo
achieve full accessibility lo the Thistle Chapel for those with mobility and other disabilities,. a stone
ramp is now in an advanced design slago. which will approach the Thistle anlechapel from the west.
An accessibl8 toilet is also essential, and ils location is being agroed upon. For both projects. external
funding will be sought in support of the necessary investment.

ST. GILES, CATHEDRAL
RENEWAL APPEAL TRUST
TRUSTEES. REPORT (continued)
Constitutlon
By Deed of Trust dated 15 January 1978 and registe￿d in the Books of the Lords of Council and
Session on 23 November 1978, Trustees were appointed to raise, hold and administer funds for th8
resloralion of Sl. Giles, Cathedral. Under th8 Trust Deed, the Trustees have the power, inter alia, to
reimburse the Kirk Session of Sl. Gitgs, Cathedral I'the Kirk Session") for the expendrture property
incurred in the restoration of the Cathedral. Th8re have been no changes lo the Trust's policies during
the year.
Governancè and Management
Under the Trusl Deed, the Trustees have the power to reimburs9 th8 Kirk Session for the expenditure
properly incurred in the resloralB)n of the Cathedral. 11 is, however, for the Kirk Session to agree what
works require lo be undertaken as part of the fesloralion of the Cathedral. Eath year the Trustees are
presented with the Report and Slal8m8nt of Accounts and are invited lo raise any questions wilh the
Honorary Trgasurer after which the Trustees are ask8d lo approve the Accounts. The Accounts are
then signed by Iwo of the Trustees. Sl. Giles, Cathedral is itself a Charity.. however, the two Charilps
are separate enlilies.
Under the Trust Deed, the existing Trustees have the power lo appoint new Truslges. Ther8 15 no
speofic ndividual training given, however, new Trustees are given a copy of the TTUSt Deed and the
most recent accounts and are invited to discuss both documents with the Minislor of Sl Giles, and the
Honorary Treasurer. Copie$ of OSCR'S Guidance on Trustee Rgsponsibililies are also provided.
A charge of £4,(X)0 12024 - £4,000) was made to cover the costs of two employees of Sl Giles,
Cathedral who Work on the Appeal on a part-lime basis covering the fnance funclion. The administrat￿In
of Ihe Appeal is handled by Sl Gila$'.
Income received is passed lo the Cathedral Finance Office. The control over income and expenditure is
monitored by the Honorary Treasurer on a monthly basis ar)d involves the separation of the duties
relating lo receipl of income payment of expenditu￿ which are carried out by dffferenl membors of
$laff. All invoices for payment are required lo be aulhorised before payment.
Key Management
The Trustees consider the Board of Trustees as Ggmprising the key management of the charity in
charge of directing and controlling the charity. The day lo day running and operating of the charity is
Carried out by the Kirk Session of Sl Giles,. All Truslges give of their lime freely and no trustee
remuneration or expenses wa8 paid in the year. Details of related party IransaGlions are disclosed in
Notes 2 and 13 respectively lo the accounts.

ST. GILES. CATHEDRAL
RENEWAL APPEAL TRUST
TRUSTEES. REPORT Icontinuedl
Statement of Trustees, Responsibilities
The Trustees are responsible for preparing the Trusle8s' Report and Statement of Accounts in
accordance with applicable law and United Kingdom Aceounling Standards (United Kingdom
Generally Accepted Accounting Praclicel. The law applicable to charities in Scotland requires the
Trustees lo prepare accounts for each financial year which give a true and fair view of the slate of
affairs of the Charity and of the incoming resour￿$ and application of resour￿S of the Charity for that
period. In preparing these accounts, the Trustees are required lo..
select suitable accounting policies and apply them consislenlly.,
observe the methods and principles in the Charities Statement of Recommended Practice
(Updated 20191.,
make judgements and estimates that are feasonable and prudent.,
51ale whether applicablo accounling standards have been followed, subject lo any departur85
disclosed and explained in the accounts., and
prepare th8 accounts on the going concern basis unless it is inappropriate tts presume that the
Charity will continue in operation.
Th8 Trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any lime the financial position of the Charity and enable them lo ensure that the accounts
comply with the Charities and Trustee Investment {Scollandl Act 2005, the Charities Accoun15
(Scollandl Regulations 2006 las amended) and the provisions of the Charity's conslilulion.
The Trustees arg also responsible for safeguarding th9 assets of the Charity and hen￿ for taking
reasonable steps the prevention and detection of fraud and other irregularities.
Taxation
The Renewal Appeal Trust is a charity ISC No tK)7126} and is recognised as such by the Office of the
Scollish Charity Regulator and HMRC for laxalion purposes. As a result, there is no liability lo laxalion
on any of ils incrxn&.
Approved by th8 Truste9s and signed on their behalf by..
Trustee
The Right Honourablg The Lord Cullen of )thilekirk KT
Trustee
Elizabeth Mcclelland
Date
202
Date

ST. GILES, CATHEDRAL
RENEWAL APPEAL TRUST
INCOME and EXPENDITURE ACCOUNT
lincorporatlng STATEMENT of FINANCIAL ACTIVITIES)
or the
ear ended 310ecember 2025
Unrestricted Restricted Endowment
Funds
Funds
Funds
2025
Total
2024
Total
In¢ome and endowments from..
Donations and legacles
Covenanted donations
Annual donations
Charitable trusts
Income lax recoverable
550
445
12,000
12,550
445
220,000
3,138
42.900
50.690
220,000
3,000
138
70.725
Total donation and legacies
Investments
1,133
7,666
235,000
1,014
236,133
8,680
104.315
10,243
Total in¢ome
8,799
236,014
244,813
114,558
Expenditure on..
Ralsing funds
204
204
191
Charitable activitles
Direct costs (Note 31
Support costs (Note 41
181,671
181,671
7,308
203,438
6,947
7,306
Total Charltable activlties
7,306
181,671
188,977
210,385
Total expendlture
7,306
181.875
189,181
210,576
Net Incomel(expendlture) before
movement on Investment assets
1,493
54.139
55,632 196.0181
Galnsl{Lossesl on Investment
assets
2,580
2,580
1,584
Net Incomellexpendlture)
1,493
54,139
2,580
58,212
194,4341
Transfers between funds (Note 101
1301}
301
Net movement In funds
1,192
54,440
2,580
58,212
{94,4341
Reconciliation of funds
Total funds brought forward
64,374
100,696
28,711 193,781
288.215
Total funds carried forward
65,566
155,136
31,291 251,993
193,781
A slalemenl of recognised gains and kjsses is not shown as all gains and losses ￿e recognised above.
All of the above results a￿ derived from continuing aclivilies.
The Notes on paJes 7 10 11 fom) part of these accounts.

ST. GILES, CATHEDRAL
RENEWAL APPEAL TRUST
BALANCE SHEET
As at 31 December 2025
2025
2024
Fixed assets
Investments (Note 7)
32,820
29,393
Currenl assets
Debtors (Note 81
Cash at bank and in hand
409
229,699
390
190,375
230,108
1￿,765
Liablllties:
Creditors.. amoLtnls falling due within c￿e year INole 91
10935
Net current assets
219,173
164,388
Total net assets
257,993
193,781
The funds of the charity:
Unreslricled Funds INote 101
Permanent Endowment Funds (Note 101
Restricted Funds (Nole 101
65,566
31,291
155,136
64,374
28,711
1(YJ,6
Total charity funds
251,993
193,781
The accounts were approved by the Truslees and signed on their behalf by..
rustee
The Right Honourabl8 Th8 Lord Cullen of IM)ilekiTk KT
Elizabeth Mcclelland
2026
The notes on pages 7 10 11 form part of these accounts.

ST. GILES, CATHEDRAL
RENEWAL APPEAL TRUST
NOTES on the ACCOUNTS
For the
ear ended 31 December 2025
1. Accounting Policies
Basis of preparation
The accounts have been prepared on an accruals basis.
The accounts have been prepared in accordance with the Statement of Recommended Practice
Accounting and Reporting by Charities preparing their accounts in accordanc8 with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Financial Reporting
Standard applicable in the un￿ed Kingdom and Republic of Ireland IFRS 1021, the Charities and
Trustee Investment (Scolland) Act 2005 and the Charities Accounts (Scollandl Regulations 20(K {as
amended).
The accounts have been prepared under the historical cost convention with ilems recognised al cost or
transaction value unless otherwise slated in the relevant Notelsl to Ih9se accounts.
The accounts have bogn prepared in pounds sterling rounded to the nearest pound.
The charity is a public benefit entity.
Golng Concem
These accounts have b9en prepared on a going concem basis. Expenditure by the Trust is generally
a function of the funds available,. the Trustees do not expect lo be requested lo disburse funds for
which a successful appeal has not been made in advance of a capital project. Therefore, they
continue lo adopt the going concem basis for 8ccounling in preparing tho annual accounts.
Fixed Assets and Depreciatlon
Only fixed assets which individually cost in excess of £10,00012024- £10,000) are capitalisod.
Income Recognition
Donations, legacies and similar income is included in the year in which il is receivable, which is when
the Charity becomes entitled to the income, il is probable that il will be received and the amount can
be measured reliably.
Expenditure Recognltlon
Liabilities are recognised as expenditure as soon as there is a legal or conslruclive obligation commilling
the Charity lo that expenditure, il is probable that selttement will be required and the amount of the
oblualion can be measured reliably.
Allocation of Expenditure
Costs of raising funds are those associated with generating incoming resources and charitable
activities costs are those expended on meeting the Charity's objectives. Costs directly allributable lo
raising funds and charitable activities are allocated lo the appropriate aelivily.
Support and Govemance Costs
Support costs have been drfferenliated be￿88n govemance costs and other support costs.
Governan￿ costs are those of a conslilutional, slralegic, or slalulory nature with respect lo the
general running of the Charity, rather than day to day management. Other support costs consist of
salaries and national insuranee costs and are allocated 1000k lo charitable activities of the Charity. The
allocation of $upport and governance o)sls is analysed in Note 4.
Funds
Unreslricled Funds may be used ty the Trustees al their discretion lo meet future capital or revenue
expenses. Reslricled Funds are Funds where the donor has imposed a reslriclion on the use of the
Fund. Endowment Funds are permanent Funds of the Trust with only the income re￿IVed on the Fund
being used for a reslricled purFX)se. The nature and purpose of each Fund is explained in Note 10.
Irrecoverable VAT
Irrecoverable VAT 15 charged against the expenditure heading for which il was incurred.

ST. GILES, CATHEDRAL
RENEWAL APPEAL TRUST
NOTES on the ACCOUNTS (continued)
Forthe
ear ended 31 December 2025
2. Trustees, Remuneration
The Trustees are not remuneral8d and do not re￿1ve r8imbursemenl of expenses.
3. Charitable Activities- Direct
Costs
Unrestricted Restricted
Funds
Funds
2025
Total
2024
Total
Resloralion..
External Lighting Costs
Organ Refurbishment Costs
Vlkjod Fund Costs
Irrecoverable VAT
110,211
12,934
67,252
13,041
170.752 170,752
10,919
10,919
181,671 181,671 203,438
Direct Exp8ndilure on Charitable Activities in 2025 was £181,67112024 - £203.4381 of which £nil12024
- £nill relaled lo Unreslricled Funds and £181,67112024- £203.4381 related to Restricted Funds.
4. Charitable Activities- Support and
Governance Costs
2025
Total
2024
Total
Salaries and national insurance
Accounts preparation feellndependenl Examination
Fee
Bank charges
Irrecoverable VAT
4,000
4,000
3,000
124
182
2,600
191
156
7,306
6,947
Support and Governance Expenditure in 2025 and 2024 was wholly allribulable lo Unreslricled Funds.
Unrestricted Restricted EtKlo￿nt
Funds
Funds
Funds
2024
Total
5. Incorne allocation in prior year
Income and endowments from..
Donatlons and legacies
Covenanted donations
Annual donations
Income lax recoverab18
800
690
200
42,1 (X)
50,mO
10,525
42,900
50,690
10,725
Total donation and legacies
Investments
1,690
9,474
102,625
769
104,315
10,243
Total Income
11.164
103,394
114,558

ST. GILES, CATHEDRAL
RENEWAL APPEAL TRUST
NOTES on the ACCOUNTS {continuedl
For the
earen
ce
er 2025
6. Employees
The Trust hag no direct employees bul relies on assistan￿ from adminislralive staff employgd by the
Kirk Session of Sl Giles, Cathedral. The cost of this assistance was recharged by the Kirk Session lo
the Trust as disclosed on page 3. Neither of the employees who assist in the administration of the
Appeal received emoluments above £60,000. The lolal number of staff directly assisting th8 Appoal
was 2, both of whom are part-time {2024 - two part-limel. The total staff cost recharged from th8 Kirk
SessDn lo the Appeal was as follows..
2025
2024
Gross wages and salaries
4,000
4,000
Total
4,000
4,000
No pension provision is madg for any of th& staff. The above costs are wholly atlribulable lo
Unreslricled Funds. The Trustees consider the Board of Trustees as comprising the key management
of the charity in chargg of directing and conlrolling the ¢harity. See note 2 for details of Truslee
remuneration.
7. Investments
2025
2024
Market Value al 1 January
Additions during the year
Disposals during Ihe year
Unrealised gainslllossesl in investments
29.393
5,487
{4,030)
1,970
27,144
6,989
{6.0661
1,328
Market value al 31 Decemb
32,820
29.393
The cost of investments is £29,74312024 - £29,074}
8. Debtors
2025
2024
Sundry debtor$
409
39J
409
390
Tha debtor balane8s in 2025 Consisted of £409 in unreslricled funds and £nil in restr¢cted funds12024'.
£390 unrestricted and £nil restricledl.
9. Credltors: Amounts Falling due withln one Year
2025
2024
Trade Creditor$
Due lo Sl Giles, Cathedral
Sundry creditors
2,896
20,156
3,325
4,863
6,072
10,935
26,377
Creditor balances of £10,935 and £nil related to unreslricled and restricted funds respectively in 2025
12024.. £10,600 and £15,777 respectively).

ST. GILES, CATHEDRAL
RENEWAL APPEAL TRUST
NOTES on the ACCOUNTS {continuedl
For the
ear ended 31 December 2025
Transfersl
Balance at
Outgolng
1 January
Incoming Rosource Revaluatlon
2025 Resources
rrransfer
Balance at
31
December
2025
10. Funds
Permanent Endowment Fund
Thistle Chapel Endowment
28,71 f
2,580
31,291
Restricted Funds
Thislle Chapel Income Fund
Thistle Chapel Fund
Music Fund
Lighting Works
The Wood Fund
The Memorial Fund
Organ Refurbishment
1,568
2,884
1,899
115,2571
122,096
440
112,9341
1,014
12041
2,378
2,884
1,899
15000
1441
11251
301
121,971
440
25,564
220,000
1181,5021
100,6
236,014
1181,8751
301
155,135
Unrestricted Funds
General Fund
64,374
8,799
17.3C61
13011
65,566
The majority of the regular donations received are received on an unreslricled basis. Mthere reslrided
funds are received, they are segregated and only expended in accordancg wilh th8 donor's wishes.
Income from the Thistle Chapel Endowment Fund may only be used for th8 upkeep of the Thistlè
Chapel. The income from this Fund, rf any, is credited lo the Thistle Chapel Income Fund. The Thistle
Chapel Fund may only be used for repairs to the Thistle Chapel. The Music Fund may only be used to
purchase an eloclronic keyboard. The Lighting Works fund is for the purposes of lighting upgrades. The
Wood Fund is generally lo be used for specific projecls within the interior of the Cathedral. The Organ
Refurt)ishmenl fund is for the Organ. The Memorial Fund may only bg used to commission and install
approved Memorials With￿ the Cathedral.
A transfer of £301 was made from Un￿StriCted funds lo Ihe lighting works fund lo dear a small
overspend.
Prior year fund movements
Balance at
31
December
2024
Balance at
1 January
Incoming
2024 Resources
Transfersl
Outgoing
Resources
Revalualion
Endowment Fund
Thistle Chapel Endowment
27,127
1,584
28,711
Restricted Funds
Thistle Chapel Income Fund
Thistle Chapel Fund
Music Fund
Lighting Works
The Wood Fund
The Memorial Fund
Organ Refurbishment
990
2,885
1,899
769
11911
1,568
2,885
1,899
(15,2571
122,0
440
112,9341
102,625
{117,8821
172,6211
194,717
440
112,9341
200,931
103,394
1203,6281
100,6
Unrestrlcted Funds
General Fund
60,157
11,164
16,947)
64.374
10

ST. GILES, CATHEDRAL
RENEWAL APPEAL TRUST
NOTES on the ACCOUNTS Icontinuedl
For Ihe
ear ended 31 Dgcernber 2025
11. Analysis of Net Assets between Funds las at 31 December 2025)
2025
Net
Assets
Current
Current
Assets Liabilities
Investments
Unrestricted funds
Restricted funds
Endowment fund
76,501
1,529 153,607
31.291
110,935)
65,566
155,136
31,291
32,820 230,108
(10,9351 251,993
Analysis of Net Assets belween Funds (as at 31 December 20241
2024
Net
Assets
Current
Assets
Current
Liabilitie$
Investments
Unrestricted funds
Reslricled funds
Endowment fund
74,974
115,791
{10.6001
{15,7771
64.374
100.696
28.711
682
28,711
29,393
190,765
126,3771
193.781
12. Capital Commitments
The lolal amount of capital commitments outstanding as at 31 December 2025 was £nil. 12024..
£212,802 for the refurbishment of the Cathedral Organ)
13. Related Party Transactions
The accounts of the St Giles, Calhedral Renewal Appeal Trust are consolidated into the consolidated
accounts of si Giles, Cathedral as the Charity's major purpose is lo raise funds for the resloralion of St.
Giles. Calhgdral.
During th@ year staff costs of £4,0(X)12024.. £4,CMJOI were recharged by St Giles, Cathedral to Sl Giles,
Cathedral Renewal Appeal TrusL
The balances due to Sl Gilès, Cathedral are shown in note 9 of the accounts.

INDEPENDENT EXAMINER'S REORT TO THE TRUSTEES
CT:
ON THE FINANCIAL STATEMENTS OF ST. GILES CATHEDRAL RENEWAL APPEAL TRUST
I rep)rt on the accounts ol Sl. Giles Cathedral Renewal Appeal Trust for the year ended 31 December
2025.
This report is made lo the Trustee as a body, in accordan￿ with the terms of my engagement. My work
has been undertaken lo enable me lo prepare the accounts on behaw of the Trustees and lo report my
opinion as sel out below and for no other purpose. To the fullest exlenl permilled by law, I do not accept
or assume responsibilily to anyone other than the Charity and the Trustees, as a body, f￿ my work or
for this report.
Respective responsibilities of trustees and examiner
The Charity's Trustees are responsible for the preparation of the accounts in accordance wifft the terms
of the Charities and Trustee Investment (Scollandl Act 2005 and Ihg Charities Accounts (Scollandl
Regulations 2006. Tho charily Irusl8&s consider that th8 audit requirement of Regulation 10111{al lo {c)
of the 2006 Accounts Regulations does not apply. 11 is my responsibility lo examin& the accounts as
required under section 4411 Xc} of the Acl and to slalg whether particular matters have com8 lo my
attention.
Basis of independent examinerfs report
My examination is Ca￿ led out in accordanc8 with Regulation 11 of the 2CK)6 Accounts Regulations. An
examination includes a review of tho accounting records kept by the charity and a comparison of the
accounts presented with those records. 11 also includes consideration of any unusual items or
disclosures in the accounts, and seeks explanations from the Iruslees con￿MIng any such mallers. The
procedures undertaken do not provKle all the evidence that would be required in an audit arKJ
consequently I do not express an audit opinion on the view gThien by ItrE accounts.
Independent examinerfs statement
In connection with my examination, no matter has come to my allenlion..
which gives me reasonable caus8 lo believe that in any malerkgl respect the requirements..
lo keep accounting iec(Yds in accordance with section 4411 Ila) of Ihg 2005 Act and Regulation
4 of the 2[￿ Accounts Regulations, and
lo prepare accounts wh¢ch accord with lh8 accounting records and comply with Regulation 8 of
the 2006 Acwunls Regulations
have not been met, or
2. to which, in my opinion. allenlhjn should be drawn in order lo enable a proper understanding of the
accounts to be reached.
Jeremy Chlttleburgh CA
CT
Chartered Accountants and Independent Examlners
61 Dublin Street
Edinburgh
EH3 6NL
12