| Reportto the trustees/membersof |
examiner's on theaccounts v2 CongregationofJehovah's Witnesses |
|
|---|---|---|
| Registeredcharity | sco10426 | |
| number | ||
| Onthe accounts of the | Period start date Period end date |
I |
| charity for the period | Month Year Month Year April March 2026 Day 31 to 01 2025 |
|
| Setout onpages | of toincludethepage additionalsheets) |
|
| Respective responsibilitiesof trusteesandexaminer |
The charity'strustees areresponsible forthepreparation ofthe accountsin accordance with thetermsof theCharitiesandTrustee lnvestment(Scotland) 2005Actandthe CharitiesAccounts (Scotland)Regulations 2006 (as amended). The charity trustees |
|
| consider thatthe auditrequirementof Regulation10(1) (d)oftheAccountsRegulations | ||
| doesnotapply. ltis my responsibilitytoexaminetheaccounts as required under section | ||
| a(1) (c) of theActand to statewhetherparticular matters have cometomy attention. | ||
| Basisofindependent examiner's statement |
Myexaminationiscanied outin accordancewith Regulation11ofthe 2006Accounts Regulations.An examinationincludes a reviewoftheaccounting records kept bythe |
|
| charity and acomparisonof the accountspresentedwiththose records.lt also includes | ||
| consideration of anyunusualitems or disclosuresintheaccounts and seeks | ||
| explanations from thetrustees conceminganysuchmatters.Theproceduresundertaken | ||
| donot provide all the evidence thatwouldberequiredinanauditand,consequently,Ido | ||
| not expressanauditopinionon theviewgiven bytheaccounts. | ||
| lndependent examiner's statement |
lnthecourseofmyexamination,no matter has cometomyattention[other than that disclosed ontheattached page*l |
|
| 1.whichgivesme reasonable causetobelievethatinanymaterial respectthe | ||
| requirements: | ||
| . tokeep accountingrecordsin accordancewithsectionaa(1)(a) ofthe2005Actand |
||
| Regulation 4 of the 2006AccountsRegulations, and | ||
| . toprepare accountswhichaccord withtheaccounting records and comply with |
||
| Regulation9ofthe2006AccountsRegulations |
| Receipts: | ||
|---|---|---|
| 2024ls | 2O2s/6 | |
| Congregation Contributions Gift Aid |
8,965.12 720.00 |
4,859.31 '180.00 |
| Gift Aid Small Donations | 1,082.00 | 98.95 |
| Tax Refund | 524.00 | |
| TotalReceipts | LL,29!.L2 | 5,t38.26 |
| DonationstoIBSA/Watch Tower Society | 9,300.00 | 5,737.72 |
|---|---|---|
| KingdomHallOperation | 4,830.78 | 2,988.42 |
| Total Payments | L3,L30.78 | 8,126.14 |
| StatementofBalances: | ||
|---|---|---|
| Net Receipts (expenses)for theyear | (1,839.66)(a) | (2,987.88) |
| BankandCashbalancesat1'tApril | 4,827.54(b) | 2,987.88 |
| BankandCashbalancesasat 31'tMarch | 2,987.88(c) | 0.00 |