2025-12-31-accounts

Independent Examinerfs Report of the Trustees of Kilmuir & Sten5choll Church (Registered number: SC014072) I report on the accounts for the 12 Months ended 31 December 2025 Respective responsibilities of trustèes and exarniner The charitvs trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investmerbt Iscotlandl Act 2005 and the Charities Accounts (Scotlandl Re8ulation$ 2(K16. The charity's trustees consi(ler that the audit Regulation 10(Illal to Icl of the Accounts Regulations doe5 not apply. It is rny responsibility to examine the accounts as required under Section 44lillcl of the Art and to State whether particular matters have come to my attention. Basis of the independent exarninerfs report My examination was carried out in accordance wth Regulation 11 of the Charities Accounts (Scotlandl Regulation5 2006. 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 seeking explanations from vou as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequentty I do not express an audtt opinion on the view given by the accounts. Independent examlnevs statemènt In connection with ffly examination. no matter ha5 come to my attention.. 111 Which gives me reasonable cause to believe th3t, in any material ￿spect. the requirements To keep accounting record5 in accordance with Section 44llllal of the 2005 Act and Regulation 4 of the 2(K16 Accounts Regul3t¢on5- and To prepare accounts which accord with the accounting ￿ordS and to comply with Regulation 9 of the 2006 Accounts Re8ul3tion5 Have not been met,. or 121 To which. in ffly opinion, attention should be drawn In order to enable a proper understanding of the accounts to be reached. Signed joanna Jaques FCCA Half of 6. Valtos Culnacnoc Portree 151e of Skye IV51910 7, May 2026