## **APPENDIX 1** |**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**| |---|---|---|---|---|---|---|---| ||Period start date||||Period end date||| ||Day|Month|Year||Day|Month|Year| |From||||To|||| ||01|04|2025||31|03|2026| Office of the Scottish **Charity Regulator** ## **Reference and administration details** > **Charity name** Cowdenbeath Congregation of Jehovah's Witnesses **Other names charity is known by Registered charity number SC** 014086 > **Charity’s principal address** Kingdom Hall of Jehovah's Witnesses Abel Place Dunfermline Fife **Postcode** KY11 4JJ ## **Names of the charity trustees on date of approval of Trustees’ Annual Report** |||||**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---| ||||**Dates acted if**
**not for whole year**|| ||**Trustee name**|**Office (if any)**||| |||||| |||||| |**1**
**2**
**3**
**4**
**5**
**6**
**7**
**8**
**9**
**10**
**11**
**12**
**13**
**14**
**15**
**16**
**17**
**18**
**19**
**20**|Mr Christopher Barley|||| |||||| ||Mr Sean Hardie|||| ||Mr Colin Maxwell|||| ||Mr Alan Pinkerton|||| ||Mr PhilipReed|||| ||Mr Leslie Trotter|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **1** **APPENDIX 1** ## **Reference and administration details** **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** |**Name**|**Name**|**Dates acted if not for whole year**| |---|---|---| |Mr William Hamilton||01/04/2025 - 01/09/2025| |||| |||| |||| |||| |||| |||| |**Structure, governance and management**||| |**Type of governing document**
**Trustee recruitment and appointment**||| ||’ “|| ||The Cowdenbeath Congregation of Jehovahs Witnesses (the
Congregation”) is an unincorporated association in Scotland and it
operates on the basis of a Constitution.
The Constitution restricts the operation of the Congregation to
religious purposes and limits the use of its assets to further its
purposes, these being the practice and advancement of Christianity
founded on the Holy Bible.|| |||| ||New Trustees are selected by the existing Trustees, from the
Congregation membership, following prayerful consideration of
their spiritual qualifications in the light of the Bible.|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| |||| ||The practice and advancement of Christianity founded on the
Holy Bible.|| |||| ||During the year, the Congregation has achieved its objects and
continued to pursue its purposes by holding regular twice-weekly
meetings for the public worship of God and Bible study. Further,
most Congregation members have assisted by sharing regularly in
preaching the good news of God’s Kingdom and teaching principles
of Christian living including respect for secular authority, persons and
property, the maintenance of personal morality and family values and
other facets of practical Christianity.|| **2** ## **APPENDIX 1** ## **Achievements and performance** |**Summary of the main achievements of**
**the charity during the financial period**|| |---|---| ||During this financial period the charity successfully achieved
its aims. An average attendance of 65 persons were present at
our twice-weekly meetings for Bible discussion. Participation
was a constant feature, proving the knowledge of the Bible
was increasing in attendees.
The public preaching work continued to reap benefits. Many in
the community continue to express an interest in religion,
maintaining regular contact with Jehovah’s Witnesses and
reading Bible-based literature. Some are now taking
advantage of the offer of a free home Bible course. Through
the website JW.org, many persons in the local area have
requested home visits to receive more information.| ## **Financial review** |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|| |---|---| ||The charity has a consistent income base, through donations
from Congregation members, some of which is by tax-effective
means. Based on this income, we can plan confidently with
relatively small reserves. The policy is to ensure that we have
free reserves on hand, not designated for specific purposes or
otherwise committed, equivalent to not less than 3 months
working expenditure.| ||| ||N/A| ||| ||N/A| **3** **APPENDIX 1** ## **Other optional information** ## **Declaration** **The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees** **Signature(s)** _**OSCR will accept digital or typed**_ PHILIP REED _**signatures**_ **Full name(s)** PHILIP GRAHAM REED **Position (e.g. Chair)** Trustee **Date** 27/05/2026 **4** Enter SC No. below Enter charity name below > **SC** 014086 Cowdenbeath Congregation of Jehovah's Witnesses ||Cowdenbeath Congregation of Jehovah's Witnesses|Cowdenbeath Congregation of Jehovah's Witnesses|Cowdenbeath Congregation of Jehovah's Witnesses|Cowdenbeath Congregation of Jehovah's Witnesses|Cowdenbeath Congregation of Jehovah's Witnesses|Cowdenbeath Congregation of Jehovah's Witnesses|Cowdenbeath Congregation of Jehovah's Witnesses|Cowdenbeath Congregation of Jehovah's Witnesses|Cowdenbeath Congregation of Jehovah's Witnesses|Cowdenbeath Congregation of Jehovah's Witnesses|||**SC**
014086| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||||| ||**Receipts andpayments accounts**||||||||||||| ||**For the period**
**from**|Period sta|||rt date|||Period|||end date||| |||Day||Month||Year|**to**|Day||Mon|th|Year
2026|| |||01||04||2025||31||03|||| ||||||||||||||| |**Section A Statement of receipts and payments**|||||||||||||| |**A1 Receipts**|**Unrestricted**
**funds**
**to nearest £**

**-**

**-**
**-**


**-**
**-**
**-**
4706
410
130979
2685
131979
5116
130979
136095
134664
134664|**Restricted**
**funds**
**to nearest £**|||**Expendable**
**endowment**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**|||**Permanent**
**endowment**
**funds**
**to nearest £**|||**Total funds**
**current period**
**to nearest £**||**Total funds last**
**period**
**to nearest £**| |Donations||||||||**-**|||**-**
4706||6957| |Legacies|||||||||||**-**||| |Grants|||||||||||**-**||| |Receipts from fundraisingactivities|||||||||||**-**||| |Gross tradingreceipts|||||||||||**-**||| |Income from investments other than
land and buildings|||||||||||**-**||| |Rents from land & buildings|||||||||||**-**||| |Gross receipts from other charitable
activities|||||||||||**-**
410||3940| |||**-**|||||||||**-**||| |**_A1 Sub total_**|||||**-**||||||**-**
5116||**-**
10897| |**A2 Receipts from asset &**
**investment sales**||||||||**-**|||||| |Proceeds from sale of fixed assets|||||||||||**-**
130979||0| |Proceeds from sale of investments||**-**|||||||||**-**||| |**_A2 Sub total_**|||||**-**||||||**-**
130979||**-**
0| |**_Total receipts_**
**A3 Payments**||**-**||||||**-**|||||| ||||||**-**||||||**-**
136095||**-**
10897| ||||||||||||||| |Expenses for fundraising activities|||||||||||**-**||| |Gross trading payments|||||||||||**-**||| |Investment management costs|||||||||||**-**||| |Payments relating directly to charitable
activities|||||||||||**-**
2685||6689| |Grants and donations|||||||||||**-**
131979||4100| |Governance costs:|||||||||||**-**||| |Audit / independent examination|||||||||||**-**||| |Preparation of annual accounts|||||||||||**-**||| |Legal costs|||||||||||**-**||| |Other|||||||||||**-**||| ||||||||||||**-**||| |**_A3 Sub total_**||**-**|||**-**|||**-**|||**-**
134664||**-**
10789| |**A4 Payments relating to asset and**
**investment movements**|||||||||||||| |Purchases of fixed assets|||||||||||**-**||| |Purchase of investments|||||||||||**-**||| |**_A4 Sub total_**||**-**|||**-**|||**-**|||**-**||**-**| |**_Total payments_**
**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|||||||||||||| |||**-**|||**-**|||**-**|||**-**
134664||**-**
10789| ||||||||||||||| ||**-**
1431|**-**|||**-**|||**-**|||**-**
1431||**-**
108| ||||||||||||||| ||||||||||||**-**||| ||**-**
1431||||**-**||||||||| |||**-**|||**-**|||**-**|||**-**
1431||**-**
108| APPENDIX 2 **SC** 014086 ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**|**Details**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|2404
1431||||**-**
2404|2296| ||Surplus / (deficit) shown on receipts and
payments account|||||**-**
1431|108| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**-**
3835|**-**|**-**|**-**|**-**
3835|**-**
2404| |||-|
-|
-
**Fund to which**|
-
**asset belongs**|
-|
-| |||||||**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||Kingdom Hall||Property|||0|134000| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**-**
**Fund to which liability relates**|**-**|
**-**
0|
**-**
134000| |||||||**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which liability relates**||**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature***|||**Total**
**Print Name**||**-**|
**-**| ||||||||**Date of**
**approval**| ||PHILIP GRAHAM REED||PHILIP GRAHAM REED||||03/06/2026| ||||||||| - _**Please note - OSCR will accept digital or typed signatures**_ 2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances December 2007 2 APPENDIX 2 **SC** 014086 ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on_ Funds are held for the purposes of financing the future activities of the _analysis of funds worksheets)_ Congregation, including the improvements of accommodation for the holding of meetings for worship and Bible study. |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**
**C3b Trustee remuneration -**
**details**
**C4b Trustee expenses -**
**details**
**C2 Grants**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---|---| ||||||| ||||||| ||||||| ||||||| ||||||| |||||**Total**|**-**
| ||||||| ||If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)||||
X| ||**Authority under which paid**||||**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)|||this box|X| |||**Nature of transaction**||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||
**Nature of relationship**|||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||The Trustees and all other persons engaged in the activities of the
Congregation have done so on an entirely voluntary unpaid basis. No
expenses or remunerations were paid to Trustees, nor were there any
financial transactions between the charity and Trustees, or any
persons connected to a Trustee.||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes December 2007 3 APPENDIX 2 **SC** 014086 ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**|**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |Donations via contribution boxes||1289|||||**-**
1289||100| |Donations via donate.jw.org||2593|||||**-**
2593||5228| |Small Cash Donations (Gift Aid)||577|||||**-**
577||1160| |Gift Aid donations||247|||||**-**
247||469| |**Total**
**2 Grants**||**-**
4706||**-**|**-**|**-**|**-**
4706||**-**
6957| |||**-**
**Unrestricted**
**to nearest £**
**funds**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**-**
**Total current**
**to nearest £**
**period**||**-**
**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|||**-**||**-**| |||**-**||**-**|||**-**||**-**| ## **3 Gross receipts from other charitable activities** |**3 Gross receipts from other charitable activities**|**3 Gross receipts from other charitable activities**||||||||| |---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |Proceeds from sale of property||130979|||||**-**
130979||0| |HMRC (Gift Aid)||410|||||**-**
410||420| |BT (broadband refund)||0|||||**-**
0||76| |Payment from branch office forgas billpayment||0|||||**-**
0||3444| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**-**
-
**Unrestricted**
**funds**
**to nearest £**
**4 Payments relating directly to charitable activities**
131389||**-**
131389||**-**|**-**|**-**|**-**
131389||**-**
3940| |||||-
**Restricted funds**
**to nearest £**|-
**Expendable**
**endowment**
**funds**
**to nearest £**|-
**Permanent**
**endowment**
**funds**
**to nearest £**|-
**Total current**
**period**
**to nearest £**||-
**Total last period**
**to nearest £**| |Kingdom Hall maintenance||394|||||**-**
394|









|821| |Broadband||145|||||**-**
145||657| |Utilities (Gas & Electric)||777|||||**-**
777||4499| |Literature printing costs||60|||||**-**
60||157| |Expenses for visiting ministers and international delegates||1309|||||**-**
1309||107| |Bank charges||0|||||**-**
0||0| |Coach hire for convention||0|||||**-**
0||448| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**
2685||**-**|**-**|**-**|**-**
2685||**-**
6689| |||-||-|-|-|-||-| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1) December 2007 APPENDIX 2 > **SC** 014086 ## **Additional analysis (2)** **5 Breakdown of unrestricted funds** |**5 Breakdown of unrestricted funds**|||||||| |---|---|---|---|---|---|---|---| |**Receipts**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
Primary
account||**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |Donations|4706|||||**-**
4706|6957| |Legacies||||||**-**|| |Grants||||||**-**|| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts||||||**-**|| |buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities|410|||||**-**
410|3940| |**_Sub total_**
**Receipts from asset & investment sales**|**-**
5116||**-**|**-**|**-**|**-**
5116|**-**
10897| |||||||-|| |Proceeds from sale of fixed assets|130979|||||**-**
130979|0| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**
130979||**-**|**-**|**-**|**-**
130979|**-**
0| ||**-**
136095||**-**|**-**|**-**|**-**
136095|**-**
10897| |||||||-|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities|2685|||||**-**
2685|6689| |Grants and donations|131979|||||**-**
131979|4100| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**
134664||**-**|**-**|**-**|**-**
134664|**-**
10789| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**
134664||**-**|**-**|**-**|**-**
134664|**-**
10789| |||||||-|| ||**-**
1431||**-**|**-**|**-**|**-**
1431|**-**
108| ||||||||| |||||||**-**|| ||||||||| ||**-**
1431||**-**|**-**|**-**|**-**
1431|**-**
108| |||||||-|| |**Nature and purpose of funds**|||||||| |Funds are held for the purposes of financing the future activities of the
Congregation, including the improvements of accommodation for the holding of
meetings for worship and Bible study.|||||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2) December 2007 APPENDIX 2 **SC** 014086 ## **Additional analysis (3)** |**Receipts**
**6 Breakdown of restricted funds**|**Restricted fund**
**1 - enter name of**
**fund below**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |---|---|---|---|---|---|---| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|||||**-**|| |Receipts from fundraisingactivities|||||**-**|| |Gross tradingreceipts|||||**-**|| |Income from investments other than land and
buildings|||||**-**|| |Rents from land & buildings|||||**-**|| |Gross receipts from other charitable activities|||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Expenses for fundraising activities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|||||**-**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||||||**-**|| |||||||| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |**Nature and purpose of funds**||||||| |N/A||||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3) December 2007 ## **APPENDIX 3** |**Report to the**
**trustees/members of**
**Registered charity**
**number**
**On the accounts of the**
**charity for the period**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed**:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**| |---|---|---|---|---|---|---|---|---|---| ||Charity name
COWDENBEATH CONGREGATION OF JEHOVAH'S WITNESSES||||||||| ||**SC**
014086||||||||| ||Period start date|||||Period end date|||| ||Day|Month|Year|||Day||Month|Year| ||01|04|2025|**to**||31||03|2026| ||1-10|||||||(remember to include the page
numbers of additional sheets)|| ||||||||||| ||The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
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.||||||||| ||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
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, I do
not express an audit opinion on the viewgiven bythe accounts.||||||||| ||In the course of my examination, no matter has come to my attention
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
•
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2.
to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.||||||||| ||||||**Date:**||25-6-2026||| ||ALISON REED||||||||| ||||||||||| ||||||||||| ||54 DUNFERLINE ROAD
CROSSGATES||||||||| ||
FIFE KY4 8AS||||||||| ||||||||||| *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. **OSCR will accept digital or typed signatures. ## **APPENDIX 3** ## **Disclosure section** Only complete if the examiner needs to highlight material problems. **Give here brief details of any items that the examiner wishes to disclose**