APPENDIX 3 oscr Offtt of the Scottish Charity Regulator Independentexaminerfs report on the accounts Report to the Chanty narr trustgeslmembers of Royal British Legion Scotland - Irvine Branch Reglstered Gharfty SC017009 number On the aCGounts of the charity for the perlod . Period start date Month Penod end date Month OdDber Day 31 01 2025 Set out on pages jrenrnbertO ClUd#e page ol•JdibW 9neetsi Respecliva The charity's trustees are responsible for the preparats.on of the accounts in accordance responslbiljties of wth the termi of the Char""es and Trustee Investrment Iscodandl 2005 Act and the trustees and examlner Charits"es Accounts Iscotkndl Regulab"ons 20C6. The eharity trustees nsider that the audit requirement of Regulatr"on 10{1) Id) of the Accounts Regulations does not apply. It is rny responsibilty to examine the accounts as required under section 44{11 {cl of the Act and to state whether paTb"cular matters have come to my attentton. Basis of independent My examination is Cled out in a(x))rdan wth Regulation 11 oflhe Charities examinotrs statsment Accounts (Scolandl Regulats'ons 2006. An exarninat.on indudes a review of the accounting recor(Is kept by the charty 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 explanation5 from the trustees conceming 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 xcounls. Indgpendenl examlnerfs In the course of my examination. no matter has come to my attenb.on lother than that statsment disclosed on the attached pagel which gTves me reasonable cause to believe that in any merial res1 the requirernents". to keep accounting records in accordance wth sedion 4411) lal of the 2005 Act and Regulation 4 of the 20Cffj Arxounts Regulations, and lo prepare accounts which aord wth the aUnting records and compty wrth Regulatiw 9 ofthe 2006 ACUnts Regulations have not been met. or 2. to vthich. in my opinion, attention should be drawn in order to enable a proper understanding of the *counts to be reached. Date: Slgned- Name: Tracy 115 Relevant Professional quallflcationls) or body Batchelor in Accounting lif any): 19101/2026 Address: 41 Gigha Place Broomlands Irvine KAII IDF
"PSe deWe the Words in the bR(ets WthBy do not 4>ply. Klh8 word$ do aFpSf. 1 wlthrAe maikn have come to your altentn on the lollowSng pag¢.
APPENDIX 3 Disclosure section Only complete rfthe exarnlner needs to highlight material problems. Give here brlef detalls of any Items that the examlner wishes to disclose Monthly bank reconciliations should be done monthly to keep track of any unpresented cheques which haven. t yet been paid rrom the bank account. Payment of expense5 should have a corresponding clairn form authorised by the Branch Chairman before any payment 15 made. I would advise obtaining a receipt book for any cash payments made so that it can be slgned by both parties acknowledging receipt of paTrent.