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|Reportto the<br>trustees/membersof|examiner's<br>on theaccounts<br>v2<br>CongregationofJehovah's Witnesses||
|---|---|---|
|Registeredcharity|sco10426||
|number|||
|Onthe accounts of the|Period start date<br>Period end date|I|
|charity for the period|Month<br>Year<br>Month<br>Year<br>April<br>March<br>2026<br>Day<br>31<br>to<br>01<br>2025||
|Setout onpages|of<br>toincludethepage<br>additionalsheets)||
|Respective<br>responsibilitiesof<br>trusteesandexaminer|The charity'strustees areresponsible forthepreparation ofthe accountsin accordance<br>with thetermsof theCharitiesandTrustee lnvestment(Scotland) 2005Actandthe<br>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<br>examiner's statement|Myexaminationiscanied outin accordancewith Regulation11ofthe 2006Accounts<br>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<br>statement|lnthecourseofmyexamination,no matter has cometomyattention[other than that<br>disclosed ontheattached page*l||
||1.whichgivesme reasonable causetobelievethatinanymaterial respectthe||
||requirements:||
||.<br>tokeep accountingrecordsin accordancewithsectionaa(1)(a) ofthe2005Actand||
||Regulation 4 of the 2006AccountsRegulations, and||
||.<br>toprepare accountswhichaccord withtheaccounting records and comply with||
||Regulation9ofthe2006AccountsRegulations||





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|Receipts:|||
|---|---|---|
||2024ls|2O2s/6|
|Congregation Contributions<br>Gift Aid|8,965.12<br>720.00|4,859.31<br>'180.00|
|Gift Aid Small Donations|1,082.00|98.95|
|Tax Refund|524.00||
|TotalReceipts|LL,29!.L2|5,t38.26|



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|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|





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