2nd Dollar Scout Group Independent Examiner's Report Year ended 31 March 2025
Independent Examiner's Report to the Trustees of the 2nd Dollar Scout Group
I report on the financial statements of the 2nd Dollar Scout Group ("the Group") for the year ended 31 March 2025 which are set out on pages 3 to 5.
Respective responsibilities of Trustees and Examiner
The Group's Trustees are responsible for the preparation of the accounts in accordance with the Charities and Trustee Investment (Scotland) Act 2005 ("the Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the Regulations"). The Group's Trustees consider that the audit requirement of Regulation 10(1)(d) does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination is carried out in accordance with the Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the Group and a comparison of the 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 I do not express an audit opinion on the accounts.
Independent Examiner's Statement
In the course of my examination, no matter has come to my attention:(1) which gives me reasonable cause to believe that in any material respect, the requirements
(a) to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
(b) to prepare accounts which accord with the accounting records and comply with the Regulation 9 of the 2006 Accounts Regulations
eae Struan Robertson F.C.C.A. 94 Bridge Street
Dollar FK14 7DH
Date: 4th May 2025
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