APPENDIX 3 oscr Office of the Scottish Charity Regulator Independent examinerfs report on the accounts V2 Report to the Charty name trusteeslmembers of 1153 2fKI Dumfries Sqn ATC Registered charity SC 24641 number On the accounts of the charity for the period Period start date Month Period end date Month Day Year Day Year to 01 APRIL 2025 31 MARCH 2026 Set out on pages (remember to indude the page Jmtern of addibonal stEets) 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. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulatsons does not apply. It is my responsibility to 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 independent My examination is carried out in accordan with Regulation 11 of the Charities examiner's statement Accounts (Scotland) Regulats"ons 2006. 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 consideratson of any unusual items or disclosures in the accounts and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequentty, I do not express an audit opinion on the accounts. Independent examinerfs In the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page"] which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance wrth section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounts.ng records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which, in my opinion. attention should be drawn in order to enable a proper derstsndi of the accounts to be reached. Date: Signed: Name: Relevant professlonal LVMNJ qualification(s) or body OitrifAL P£owcr 0JE{ (rfany): K) LCiL,2tr * ASSOCIrtTEJ Address: Itq £cyrts6LL PA£C tXJfvAF£IÈ3 rJ&2 *eL &oTLAtsJD 030426 "Please delete the words in the brackets if they do not appty. If the words do appty, set out those matters which have come to your attention on the following page.
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