I report on the fInarla1 statements of A And Deeslde Festl¥al for the year ended 31 August 2025 whlch comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes. The charlty's trustees (who a also the dlrectors for the purFX)ses of company lawl are re¥SIble for the preparation of the financial statements in &cordance viith the ternts of the Charities and Trustee Investment IScotSandl Act 2005 and the Charities Accounts {Scotland) Regulations 2(K)6 las amended). The charity trustees conslder that the audlt requirenEnt of Regulation 10111 lal to (cl of the 2(X)6 Accounts Regulatlons does not appty. It is my responsibility to examine the finala1 statements as rUired under section Ml1) Ic) of the Act and to state vthether particular matters have co to ry attentlon. My examInatIc was carrled out In accordance wlth Regulatlon 11 of the 2006 Accounts Regulatlons. An examlnatlon Includes 8 revlew of the accounung re¢d$ kept by the charlty and a comparlson of the flnanctal statements presented with those records. It also includes consideratKJn of any unusual items or dlsclosures in the financial Staterts, and seeks explanatiorts from the trustees concemlng any wch matters. The procedures undertaken do not provide all the evidence that Yuld be required in an audit, aNI consequently I do not express an audit opinion on the vlew glven by the accounts. In connectlon wlth ry examlnatlon, Th) matter has come to my attent1(. 111 I[ch glves me reasonabk cause to belbeve that in any materlal respect the reqUIret5. • to keep accountlng records In accordae vAth sectlm 44(1) la) of the 2(K15 Act and Regulatlon 4 of the 2006 Accounts Regulatior . to prepare financial State[rnts which accord wlth the &counting recd5 and compty with Regulatlon 8 of the 2(K16 Accounts Regulatiorks have not been met: or {21 to which, In ry oplnkjn, attentlon *K)uld be dravm In order to enable a proper urKlerstandlng of the accounts to be reached. Heather A Elstone FCCA Elstone Accountary & Buslness Services Ltd Upperton Famihouse Calmbanno New Deer AB53 6YD 20 March 2028
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