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