2025-12-31-accounts

KFrklntllloch St Columba's Hlllhead Parlsh Church Independent Examlnerfs Report to the Tristees of XlrklntillqKh St Columba's Hillhad Parish Church I report on the accounts of the charity for the year ended 31" December 2025 The charivs tri￿e5 are responslble for the preparatlon of the accounts in accordan￿ wlth the terms of the Charites and Trustee Investrnent (Scotland) Regulations 2006 las amended). The charlty trustees consider that the audlt requirement of Re8ulation 10111 Id) of the Accounts Regulations does not apply. It is rny responsibility to examine the accounts as required under section 44{1} {cl of the Act and to state whether partlcular matters have corne to my attentfon. of Indepthd•rt examlnerfs stateli￿t An examinatlon Is orrled out in a￿Ordance wlth Re8ulatlon 11 of the Charlties Accounts (Scotland) Regulatlons 2(K)6 las amended) . An examinatlon indudes a review of the accountin8 record5 kept by the charity and a comparison of the accounts presented wlth those record5. It also Indudes conslderation of any unusual items or disdosure5 In the accounts. and seeks explanations from the trustees concerning any such matters ,The procedures undertaken do not provide all the evldence that would be requlred in an audlt, and consequently I do not express an audit oplnion on the view 8iven by the accounts. Indep•ndent •xamlnerfi ststenxnt In the course of my examinatlon no matter has come to my atteniion l. Which gives me reasonable cause to believe that In any material respert the requirements: (al to keep accountSng records in aCCord￿ce wlth Sectlon 4411) {al of the 21X)5 Att and Regulatlon 4 of the 2(M)6 Accounts Regulations (as amended) and Ib) to prepare accounts which accord with the accountin8 records and comply with Regulatlon 9 of the 2CPJ6 Accounts Regulation (as amended) have not been meLor 2. to whitti, in my opinion. attentfon should be drawn In order to enable a proper underttandlng of the accounts to be reathed. Kristlna Bowie FCC4 Address: 18 Ledi Road Newlands Glasgow G43 2A1 Date