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APPENDIX 3
fr, F~ C r
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Independent examiner's
Report [to] [the] report on the accounts.
trustees/members of ROSENEATH ANVIL TRUST
Registered charity scota8
number : naan E nnn Dene
Onthe accounts ofthe | —_—_s=@Peerriod start date ; Period end date
charity forthe period | _ Day _ Month Year | Day Month | __‘Year
to
01 JULY 2024 30 June | 2025
Set outon pages one AND TWO famibers ok acitional sea)
Respective | The charity’s trustees are responsible for the preparation of the accounts in accordance |
responsibilities of | with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the |
trustees and examiner | Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees |
| consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations |
| 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 | ly examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner’s statement Regulations. An examination includes a review of the accounting records kept by the |
| charity 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, | do |
| not express an audit opinion on the view given by the accounts.
Independent examiner’s | In the course of my examination, no matter has come to my attention fotherthan-that |
statement -disclesed-onthe-attachedpage*} AE |
| 1. which gives me reasonable cause to believe that in any material respect the |
| requirements: |
| * to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and |
| Regulation 4 of the 2006 Accounts Regulations, and
| e to prepare accounts which accord with the accounting records and comply with
. | Regulation 9 of the 2006 Accounts Regulations |
; we
Signed™: | MaeHAGEFstanatAg SR aca [Datests-to-be-reacned. PE| 3a APRIL 2026 |
qualification(s)Relevanti ceconor body: dl eae| aia> MerOF feoSoman ALat lweciIWSiT( cocaTOTIONS £ c :CyeereSom RERmaniEO a 1UV ECM~ ||
(if any): Associar7e @& CH ATeRED IN OirUrTecO Fe AQRQITARTORS (Aci ans) Re; ‘
Address: D\ THE Soon Pings. |
Wevrevs Bw2GH Cb OQ. | |
:
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the
following page.
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** OSCR will accept digital or typed signatures
## APPENDIX 3
## Disclosure section
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Only complete if the examiner needs to highlight material problems.
Give here brief details of | - 75 as re ~~
any items that the |
examiner wishes to |
disclose |
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