2026-01-31-accounts

INDEPENDENT EXAMINERS REPORT TO THE COUNCIL (TrUSTEES) OF GAELIC SOCIEfY OF INVERNESS tor the y•ar ended 31 January 2026 I report on the flnanc481 statements of the charfty for the Jear ended 31 January 2026 set out on page$ 5 to 14. Respective respo￿lbIlItIeS of truste￿ and examlner Th8 tharitys trustees a￿ reSp(￿SIble for the preparalh)n of th8 financi81 statomants in accordance with the temis of the Charities and Trustse Investrnent (Scotland) Act 2005 and the Charities Am)unts (Scotland) Rewlations 2(K16 (as amended). The charitys twstees consider that the a￿lIt requir8m&nt of Regulation 1011> (a) to (c) d the A¢¢ounts Regulations does not appty- It is my responsibilty to examine the actounts as requred under secaion 44{1) Ic} ol the Act and to state wheth8r particular matters have come to my attention. Ba8Ss of Indgpendont examlnofs stalernont My examination is carried out in accordance 7hlth Regl￿tIon 11 of the Chariti85 Accounts (Scott8ndlRegulations 2006 (as amended)- An ex8minat¥)n includes a revw of the atcounling records keFi by the charity and a ￿mpariSon of th8 a￿oUnts pres8nted ¥￿th thoso record5. It also includes consKleration of any unusual items or disdosures in Ihe financ4al statements and seeks explanatton5 from th8 truste8S onceming any such matters. The procedures undertaken do not provide all Ihe evidence that would be required ir7 an audit, and consequently I do not express an audit opIn￿n on the view given by the financial statements. Indopond•nt •xamlnerfs stat¢Th*nl In Ihe course of my examin8tlon. no matter has come to my aitenlion: 1) whlch gives me rea$￿￿ts18 (£use to beliw that in any material respect the requirements.. to keep &counlkng records in accoTdanca wilh Sectwjn 44(1) (a} of the 2LK)5 AGt and Regulation 4 of the 20C6 Accounts Regulations (as amended)." and to prepare finenctal slatements which awd wlth the accounting records and comply with RegU￿b"on 8 of the 2006 Accounts Regulations {as amended) have not bèèn met, or 2) to which. in my opinion, attention shoukj be dravm in orderto enable a proper ￿￿lerstandIng of Ihe rinancial statements to be reachad. Graemg Scott Chartered A￿u￿tant and Indewnd8nt Examiner Grdeme Scott & Co Chartered Aetountants 1A Hunlty Terrace INVERNESS IV3 5PS Date= 17 April 2026 pagè 4