APPENDIX 3
==> picture [528 x 711] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|rn|¢|;|
|Scottish|Charity|Regulator|
|Report|[to]|[the]|Charity|nameIndependent examiner’s|report on the accounts|
|trustees/members of|252|Memorial;|Hall|Association_|
|Registered|charity|SC|$C020939|
|number|
|On the accounts|of the|Period|start date|Period end|date|
|charity for the period|Day|Month|Year|Day|_|Month|Year|
|ist|JULY|2024|T=|30th|JUNE|2025|
|Set out on pagesO|esrememberwarascg|ad to include thear|ana odor|
|Respective|the charity's trustees are responsible|for the preparation of the accounts|in accordance|
|responsibilities of|with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the|
|trustees and examiner|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|
|Basis|44(1) (c) of the Act and to state whether particular matters have come to my attention.|
|of independent|My examination|is carried out in accordance with|Regulation|11|of the 2006 Accounts|
|examiner's statement|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,|| do|
|Independent|not express an audit opinion on the view given by the accounts,|
|examiner'sstatement|jn 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.|
|Signed*:|Kay|Kerridge|Date:|17/03/2026|
|Name:|KAY|KERRIDGE|
|Relevant|professional|
|qualification(s) or body|= RewrRED|CIVIL|SERVANT|
|(if any):|
|Address:|55|MILLBURN|AVENUE|
|COALTOWN|OF|BALGONIE|
|GLENROTHES|
|FIFE|KY7|6HR|
|eefollowing deletepage. 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|
| OSCR|will accept digital or typed|Signatures|
----- End of picture text -----