SL GQ 7752
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Independent Examiner's Report to the Ballater & District Old Peoples Assocn. Charity Number SC007732 I report on the accounts of the charity for the year ended 28 .February,2026 Respective responsibilities of trustees and examiner The charity's trustees a responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland} Act 2005 and tie Charities Accounts (Scotland) Regulations 2006. The charlty trustees consider that me audit requirement of the Regulation 10(1 of the Accounts Re8ulations does not apply. It Is my responsibility to examine the accounts a5 required under section 44{1) (c) of the Act and to state whether particular matters have come to my attention Basis of independent examiner's statement. My examlnation Is carrled out in accordance with Regulation 11 of the Charitles Accounts {Scoihandl Regulations 2(K)6. An examinatlon Includes a review of the accounting CordS kept by the charity and a comparison of the accounts presented wlth those records. It also Includes consideratlon 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 eVIden that would be requlred in an audit. and consequently ) do not express an audit opinion on the vlew glven by the accounts. Independents examiners statement In the course of my examinatlon. no matter has come to my attentlon (other than disclosed below) whlch gives me a reasonable cause to believe -that in any material respert -the requlrements.. to keep accounting records in accordance with Section 44(1 and Regulation 4 of the 26 Accounts regulations. and of the 2005 Act to prepare accounts which accord wlll the accounting records and comply with Regulation 9 of the 2006 Accounts Regulatlons have not been met or 2 to which, in my opinion, attention should be drnwn in order to enable a proper understanding of the accounts to be reached