INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31" DECEMBER2025
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE OLD SMIDDY STRACHUR MUSEUM SOCIETY. CHARITY SCO22780
| report on the accounts of the charity for the year ended 31™ December 2025.
Respective Responsibilitiesfor Trustees and Examiner.
The Charity’s Trustees are responsible for the preparation of The accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 (“the 2005 Act”) And the Charities Accounts (Scotland) Regulations 2006 (as Amended)
(“the 2006 Regulations”). The Charity’s Trustees consider that the audit requirement of Regulation 10 (1) (d) of the 2006 Regulationsdoes not apply. It ts my responsibilityto examine the accounts as required under section 44 (1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of IndependentExaminer's Statement
My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination induded a Review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included considerationof any unusual items or disclosures in the accounts and seeks explanation from the Trustees concerning such matters. The procedures undertaken do not provide ail the evidence that would be required in an audit and, consequently, | do not express an audit opinion on the view given by the accounts.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention, which gives me reasonable cause to believe that, in any material respect, the requirements have not been met:-
(a) To keep accounting records in accordance with Section 44 (1) (a) ofthe 2005 Act and Regulation 4 of The 2006 Regulations, and (b) To prepare accounts which accord with the Accounting records and comply with Regulation 9 of the 2006 Regulations, or (c) To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. SignName:<—HatMs Sheena _,(Retired —____—Administrator) Address: Seann Darach, Leanach, Strathlachian, Argyll, PAZ? 808 Date:20/02/26