2026-02-28-accounts

Independent Examiner's Report to the Trustees of Moredun Community Association I report on the accounts of Moredun Community Association forthe year ended 31 March 2026 which are set out on the accompanying page. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance wFth the terms of the Charities and Trustee Investment IScot13ndl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulation 1011)lal to Icl of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under settion 44111{cl 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 Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the chartty and a comparison of the accounts presented with those records. It also includes onsideration of any unusual item5 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 view given by the accounts. Independent examiner's statement In the course of my examination, no matter has corne to my attention which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44lllla} of the Charities and Trustee Investment (Scotlandl Act 2005 and Regulation 4 of the Charities Accounts (Scotlandl Regulations 2006; and to prepare accounts which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotlandl Regulations 2006, have not been met: or to which, in my opinion, attention should be drawn in orderto enable a proper understanding of the accounts to be reached. Name: Lesley-Ann Divine Relevant professional qualification/professional body: ICAS