OpenCharities

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2025-11-30-accounts

APPENDIX 3

||Independentexaminer’s report on the accounts|.w||| |---|---|---|---| |Report to the|Charity name||| |Registered charity|SC008624||| |number||||| |On the accounts of the|Period start date
Period end date||| |charity forthe period|Day
Month
|
Year
Day
__
Month
|
01
December
2024
to
30
November|Year
2025|| |||||| |Setouton pages|ber
to
include
th
numbersofaddtional sheets),||| |Respective
responsibilities Of
trusteesand examiner|the charity's trustees are responsible forthe preparation ofthe accounts in accordance
withtheterms ofthe CharitiesandTrustee Investment (Scotland)2005Actand the
Charities Accounts (Scotland) Regulations 2006. Thecharity trustees consider thatthe||| ||audit requirement of Regulation 10(1) (d) oftheAccounts Regulations does not apply. It||| ||is my responsibility to examine the accounts as required under section 44(1) (c)|ofthe|| ||Act and to state whether particular matters have come to my attention.||| |Basisofindependent
examiner's statement|Myexamination is carriedout in accordance with Regulation 11 ofthe Charities
Accounts (Scotland) Regulations 2006. An examination includes a review ofthe||| ||accounting records kept by the charity and a comparison ofthe 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,
| do not express an audit opinion on 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”]||| ||1.
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) ofthe 2005|Act and|| ||Regulation 4 ofthe 2006 Accounts Regulations, and||| ||*
to prepare accounts which accord with the accounting records and comply with||| ||Regulation 9 ofthe 2006 Accounts Regulations||| ||have not been met, or||| ||2.
to which, in my opinion, attention should be drawn in order toenable a proper||| |Signed:|understanding ofthe accounts to be reached.
(UMS$ CTH
..
Date:
09 April 2026||| |Name:|Catherine Baxter||| |Relevant professional|||| |qualification(s)orbody|CharteredTaxAdviser||| |(if any):|||| |Address:|12
Southview Road||| ||Blanefield||| ||Glasgow||| ||G63
9JQ|||

“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.