I report on the fInar￿la1 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 fina￿la1 statements as r￿Uired 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 Stater￿ts, and seeks explanatiorts from the trustees concemlng any wch
matters. The procedures undertaken do not provide all the evidence that Y￿uld 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 reqUIre￿￿t5.
• to keep accountlng records In accorda￿e vAth sectlm 44(1) la) of the 2(K15 Act and Regulatlon 4 of
the 2006 Accounts Regulatior
. to prepare financial State[r￿nts which accord wlth the &counting rec￿d5 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