## APPENDIX 3 

## Scottish Charity Regulator 


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Report [to] [the] ____(Charity nameIndependent examiner’s reporton the accounts<br>trustees/members of STRATHY VILLAGE HALL |<br>Registered charity SC017252 0 002~—”'—i (<aeti(‘“‘s;™s~™~™~*~*~*~*~*~*~*~*~*~*~SCSS —<br>number a ee |<br>Onthe accounts ofthe —s—s Periodstartdate | Periodenddate<br>charity for the period Day | Month | Year Day | Month Ver<br>01 | 08 — 2024 ~ ‘to | 31 | 07 | 2025 ©<br>a a —<br>(remember to include the page |<br>Set out on pages 6<br>numbers of additional sheets)<br>Respective The charity’s trustees are responsible for the preparation of the accounts in accordance<br>responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees<br>consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations<br>does not apply. It is my responsibility to examine the accounts as required under section<br>44(1) (c) of the Act and to state whether particular matters have come to my attention.<br>Basis of Independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts<br>examiner’s statement Regulations. An examination includes a review of the accounting records kept by the<br>charity and a comparison of the accounts presented with those records. It also includes<br>consideration of any unusual items or disclosures in the accounts and seeks<br>explanations from the trustees concerning any such matters. The procedures undertaken<br>do not provide all the evidence that would be required in an audit and, consequently, | do<br>not express an audit opinion on the view given by the accounts. -<br>Independent examiner’s _ In the course of my examination, no matter has come to my attention fotherthan-that<br>statement disclosedonthe-attached-page*}<br>1. which gives me reasonable cause to believe that in any material respect the<br>requirements:<br>* to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and<br>Regulation 4 of the 2006 Accounts Regulations, and<br>* — to prepare accounts which accord with the accounting records and comply with<br>Regulation 9 of the 2006 Accounts Regulations<br>have not been met, or<br>2. to which, in my opinion, attention should be drawn in order to enable a proper<br>Signed**: understanding of the accounts to be reached.<br>Name: LOUISELtbe MACKAYleo= MICB.Dip ; Date: 2B \u\Zlo.<br>Relevant professional<br>qualification(s) or body Institute of Certified Bookkeepers<br>(if any): Member PM DIP<br>Address: 22 St Magnus Road<br>Thurso Caithness<br>**----- End of picture text -----**<br>


*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 

## Only complete if the examiner needs to highlight material problems. 

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