Office of the Scottish Charity Regulator
|||Independent examiner’s report onthe accounts||||
|---|---|---|---|---|
|Reportto the
trustees/members of|Charityname
Auchnagatt& District Pre-School Centre||||
|||oO
_||||
|Registered charity||$C013888
7
a|||
|number|||||
|Ontheaccounts ofthe
charity forthe period||
Period startdate
[
[
Period end date
Day
Month
Year
|
Day
|
Month
[
Year
01
08
2024
To
31
07
2025|||||
|Set out on pages|—_
:
;
,
~~
(remember
to include th
numbersof additionalsheets)||||
|Respective
t capeeaof
rustees and examiner|||The charity'strustees areresponsible forthe preparation ofthe accounts in accordance
withthetermsoftheCharitiesandTrustee Investment(Scotland)2005Actand the
Charities Accounts (Scotland) Regulations 2006. The charity trustees consider thatthe
audit requirement ofRegulation 10(1) (d) ofthe Accounts Regulationsdoes not apply. It
ismy responsibility toexaminethe accounts as required undersection 44(1) (c) ofthe
Actand to statewhether particular matters havecome to my attention.|||
|Ps
7
Basisofindependent
examiner’s statement|r|———=
-
:
Myexamination iscarried out in accordance with Regulation 11 ofthe Charities
Accounts (Scotland) Regulations 2006. An examination includes a reviewofthe
accounting records keptbythe charityand a comparison ofthe accounts presented with
those records. It also includes consideration ofany unusual items or disclosures in the|||
|||accounts andseeks explanations from the trustees concerning anysuch matters. The
proceduresundertakendonotprovidealltheevidencethatwouldberequiredinanaudit|||
||||and, consequently,
| do notexpress an audit opinion on the accounts.
__|||
|Independent examiner’s
statement||Inthecourse ofmyexamination, no matter hascome to myattention [otherthan that
disclosed on the attached page]|||
|||1.
which givesme reasonable cause to believe that in any material respectthe|||
|||requirements:
*
to keep accounting records in accordance with section 44(1) (a) ofthe 2005Actand
Regulation 4 ofthe2006Accounts Regulations, and
*
to prepare accountswhich accord with the accounting records and comply with|||
|||Regulation 9 ofthe2006Accounts Regulations|||
|||have not been met, or|||
|||2.
towhich, inmy opinion, attention should bedrawn in order toenable a proper|||
||
understanding ofthe accounts to be reached.
;
Signed: <=>
Date:
aU2 ,|||||
|Name:||Emma Dowding|||
|Relevant professional|||||
|qualification(s) or body|||||
|{ifany):|||||
|Address:||JM Taylor Accountants Limited|||
||||7 Ythan Terrace|||
|||Ellon,
Aberdeenshire|||
|||AB419LJ|||
*Please delete the words in the brackets if they do not apply. If the wards do apply, set out those matters which have come fo your attention on the following page.
## APPENDIX 3
## Only complete if the examiner needs to highlight material problems.
Give here brief details of | | any items that the | examiner wishes to | disclose | | | | | | |
| | | | |