## APPENDIX 3 


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|OfficeoftheScottishCharityRegulator|
|---|
|‘re<br>mere<br>eecmon<br>_____!ndependent examiner's reportontheaccounts<br>|<br>Reporttothe (Charityname<br>—<br>Ol<br>fi<br>i<br>—<br>4<br>—_<br>2<br>\<br>i<br>newer) |weRBeene +isiw.c4 YAY Cénree<br>|<br>Registered<br>charity isc<br>1.<br>————————<br>**i**<br>ees%<br>number |<br>OVUbBY<br>On<br>theaccountsofthe |<br>Periodstartdate<br>Periodenddate<br>charityfor theperiod<br>Day<br>**_**_|**_**<br>Month<br>"7<br>Year|<br>:<br>Day<br>Month<br>7<br>Year<br>|<br>,<br>to<br>-—<br>.<br>oe<br>om<br>||
|Set outonpages |<br>{remembertoincludethepage|
|ee<br>Thecharity'strusteesareresponsibleforthepreparationoftheaccounts inaccordance | |<br>maa<br>esOF | withthetermsoftheCharitiesandTrustee investment(Scotland)2005Actandthe<br>trustees and<br>examiner | CharitiesAccounts(Scotland)Regulations2006.Thecharitytrusteesconsiderthatthe<br>: auditrequirementofRegulation 10(1)(d)oftheAccountsRegulationsdoesnotapply. ft<br>|<br>: iSmyresponsibility toexaminetheaccountsasrequiredundersection44(1)(c)ofthe<br>i<br>|Actandtostatewhetherparticularmattershavecometomyattention.<br>}<br>Basisofindependent |MyexaminationiscarriedoutinaccordancewithRegulation 11oftheCharities =,<br>examiner's statement |Accounts(Scotland)Regulations2006.Anexaminationincludesareviewofthe<br>—<br>a<br>| accounting records keptbythecharityand acomparisonoftheaccountspresentedwith<br>i<br>| thoserecords. Italsoincludesconsiderationofanyunusualitemsordisclosures inthe<br>i<br>| accountsandseeksexplanationsfromthetrusteesconcerninganysuchmatters.The<br>i<br>| procedures undertakendonotprovidealltheevidencethatwouldberequired inanaudit<br>i<br>and, consequently, |donotexpressanauditopinionontheaccounts.<br>.<br>Independentexaminer’s | inthecourseofmyexamination,nomatterhascometomyattention[otherthanthat<br>statement | disclosedonthe attachedpage*]|
|1. whichgivesmereasonablecausetobelievethatinanymaterialrespectthe<br>i<br>requirements:<br>‘a<br>i¢<br>tokeepaccountingrecordsinaccordancewith section44(1)(a)ofthe2005Actand<br>|<br>Regulation4ofthe2006Accounts Regulations, and<br>ee)prepareaccounts whichaccordwiththeaccountingrecordsand complywith<br>i<br>Regulation 9ofthe2006Accounts Regulations|
|| havenotbeenmet,or<br>|<br>| 2.<br>towhich, inmyopinion, attentionshouldbe drawninordertoenableaproper<br>|<br>i<br>understandingoftheaccountstobereached.<br>_<br>oe<br>Signed:<br>CAtclLi<br>Date: BAAY - 31-S-2025 —<br>Name:<br>|<br>se=<br>|<br>Relevantprofessional<br>|<br>16~G-202s<br>qualification(s)orbody|
|(ifany): ||
|: waaa nee er<br>Ean<br>eee——4<br>Address:<br>10 tlargeten2040.ae<br>__InVERBAEZWE<br>el<br>| DdDIO OSQ<br>|<br>SSem<br>mais<br>__||




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. * 

## Inverbervie & District Day Centre Income & Expenditure 01/07/2024 - 31/05/2025 

## $C017164 

## Income 

## Expenses 

|Virgin Money Bank Balance 31/05/2025|3,641.88|| Lunches|2,674.00|
|---|---|---|---|
|Members Meals|2,408.00|—_Hire of Hall|1,575.00|
|Donations|1,055.70|Transport|949.20|
|Concert|1,007.00|Outings and Meals|273.85|
|Age Scotland Grant|270.00|Entertainment|150.00|
|Interest|57.92|Zurich Insurance|99.31|
|Cashback|0.86|Misc. Weekly Exp.|97.26|
|||Expenses to Secretary|60.95|
|||Christmas Gifts|60.00|
|||Returned Lunch Money|7.00|
|||BankBalance|2,494.79|



£8, 441.36 £8,441.36 

“Ths ts a tue rewrd 9 p. ‘iene crd Expenditure Re Inverhewd + District Dow Cealre (ar the Wear ended 31-S- 2025 FAM idull = 1b-b-2025 

Approxse’m, oy OQ nT\u ratte ha Stqreo\$ on +4017f) 


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|---|---|---|---|---|---|---|---|---|
|Inverbervie|&|District|Day|Centre|$C017164|
|Receipts|&|Payments A/C|for|year ended|31/05/2025|
|Receipts|2025|2024|
|Members|Meals|2,408.00|2,234.00|
|Donations|1,055.70|210.00|
|Grant|-|Aberdeenshire|Council|0.00|2,350.00|
|Grant|- Age|Scotland|270.00|200.00|
|Interest|57.92|97.78|
|Concert|1,007.00|0.00|
|Cashback|0.86|0.00|
|£4,799.48|£5,091.78|
|Payments|
|Hire|of|Hall|1,575.00|1,795.00|
|Meals|from|Crown|Hotel|and|The|Queens|2,674.00|2,907.30|
|Outings &|Meals|273.85|508.20|
|Insurance|99.31|99.31|
|Transport|949.20|1,062.00|
|Misc.|Weekly|Expenses|97.26|148.28|
|Entertainment|150.00|160.00|
|Christmas|Gifts|to|Members|60.00|73.50|
|Expenses|to|Secretary|60.95|60.93|
|Returned|lunch|money|7.00|0.00|
|£5,946.57|£6,814.52|
|Deficit|for year|-£1,147.09|-£1,722.74|

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Inverbervie & District Day Centre $C017164 Statement of Balances as at 31/05/2025 Virgin Money 2025 2024 Opening Balances 3,641.88 5,364.62 Deficit for Year -1,147.09 -1,722.74 Closing Balances £2,494 .79 £3,641.88 

No reserves, no assets held 

“Ty Hs @ & trye rewrd Ht. S hate ment Gnd! Grdén (2) kor the In vehervie ad Dis Wie i Day Centre faethe Year endecd JS. 203= Io-~6-2025-