## **APPENDIX 1** 

## OSC **r** 

|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|
|---|---|---|---|---|---|---|---|
||Period start date||||Period end date|||
||Day|Month|Year||Day|Month|Year|
|From|01|10|2024|To|30|09|2025|



Office of the Scottish **Charity Regulator** 

## **Reference and administration details** 

**Charity name** FIFE DISABLED SPORTS TRUST **Other names charity is known by Registered charity number SC 027856 Charity’s principal address** MICHAEL WOODS CENTRE VIEWFIELD ROAD GLENROTHES FIFE **Postcode KY6 2RB** 

**Names of the charity trustees on date of approval of Trustees’ Annual Report** 

||**Trustee name**|**Office (if any)**|**Dates acted if**<br>**not for whole year**|**Name of person**<br>**(or body) entitled to**<br>**appoint trustee (if any)**|
|---|---|---|---|---|
|**1**<br>**2**<br>**3**<br>**4**<br>**5**<br>**6**<br>**7**<br>**8**<br>**9**<br>**10**<br>**11**<br>**12**<br>**13**<br>**14**<br>**15**<br>**16**<br>**17**<br>**18**<br>**19**<br>**20**|Mr R C Brickley OBE MBE|Chairman|||
||Mr W P Noble MBE||||
||Ms P Robson||||
||||||
||||||
||||||
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**1** 



**APPENDIX 1** 

## **Reference and administration details** 

**Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** 

**Name Dates acted if not for whole year** 

## **Structure, governance and management** 

|**Type of governing document**<br>**Trustee recruitment and appointment**|Trust Deed|
|---|---|
||Appointment of new trustees is agreed by the existing Trustees|



## **Objectives and activities** 

|**Objectives and activities**||
|---|---|
|**Charitable purposes**<br>**Summary of the main activities**<br>**in relation to these objects**|The purpose of the Trust are for the benefit of the public to aid either in<br>money (by award in monetary grants or otherwise) or in kind, such<br>organisations or individuals concerned with the promotion of sports for<br>people with a disability as the Trustees in their sole discretion consider to<br>qualify for and require such aid. In particular, to aid Disability Sport Fife in<br>carrying out its aims, and such other bodies or persons concerned with<br>the charitable purposes which are similar of the Trust.|
||The Trust has provided financial support to assist individuals for the costs<br>of equipment, support, training and participation in sporting events.<br>Previous donations have come from many sources and on occasions<br>funds have been assigned to a particular area or individual and are<br>therefore retained in named Funds. The net investment income of the<br>Trust is allocated fairly between and added to the named Funds.|



**2** 



## **APPENDIX 1** 

## **Achievements and performance** 

**Summary of the main achievements** The Trust continues to support individual athletes through its Bursary **of the charity during the financial** Funds and funds held on behalf of individual athletes. **period** 

The Bill & Margaret Pullar Fund was active in the year supporting athletes Michael Drever, Aaron Crowley, Katie Pake and Niamh Currie awarding grants of £250 to each of the athletes to assist with their training and competition costs. The Bill & Margaret Pullar Fund made a major contribution of £5,000 to Disability Sporty Fife’s coach led sessions which are provided throughout the year across Fife and in addition, made a contribution of £250 to support the participation of Skye Davidson in the Riding for the Disabled National championships. 

At the end of the financial year the trust held balances, of varying amounts, for 2 Bursary funds and 4 individual athletes. 

## **Financial review** 

**Brief statement of the charity’s policy** Certain funds have been assigned to particular individuals and are used **on reserves** for training and competition costs of that individual until the funds are exhausted. The use of the Unallocated Fund is determined by the Trustees and regular reports are provided on the level of reserves held in that fund. **Details of any deficit Donated facility es and services (if any)** 

**3** 



## **APPENDIX 1** 

## **Other optional information** 


## **Declaration** 

**The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees** 

**Signature(s) Full name(s) RICHARD BRICKLEY WILLIAM PAUL NOBLE Position (e.g. Chair) CHAIR TRUSTEE Date 29/01/2026 29/01/2026** 

**4** 



Enter SC No. below **SC 027856** 

APPENDIX 2 

Enter charity name below 

**FIFE DISABLED SPORTS TRUST** 

|APPENDIX 2|APPENDIX 2|APPENDIX 2|APPENDIX 2|APPENDIX 2|APPENDIX 2|APPENDIX 2|APPENDIX 2|APPENDIX 2|APPENDIX 2|APPENDIX 2|APPENDIX 2|
|---|---|---|---|---|---|---|---|---|---|---|---|
||**Receipts and payments accounts**|||||||||||
||**For the period**<br>**from**|Period sta|||rt date|||Period end date||||
|||Day||Month||Year|**to**|Day|Month|||
|||01||Octobe|r|2024||30|September|||
|||||||||||||
|**Section A Statement of receipts and payments**||||||||||||
|**A1 Receipts**|**Unrestricted**<br>**funds**<br>**to nearest £**<br>**-**<br>**2**<br>**-**<br> **2**<br> **-**<br> **2**<br> <br>  **80**<br> <br> **80**<br> **-**<br> **80**|**Restricted**<br>**funds**<br>**to nearest £**|||**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|||**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**||**Total funds**<br>**current period**<br>**to nearest £**|**Total funds last**<br>**period**<br>**to nearest £**|
|Donations||||||||**-**||**-**|**3,500**|
|Legacies||||||||||**-**|**-**|
|Grants||**-**||||||||**-**|**-**|
|Receipts from fundraisingactivities||||||||||**-**|**-**|
|Gross tradingreceipts||||||||||**-**|**-**|
|Income from investments other than<br>land and buildings||**1,438**||||||||**1,440**|**1,759**|
|Rents from land & buildings||||||||||**-**|**-**|
|Gross receipts from other charitable<br>activities||**-**||||||||**-**|**-**|
|||**1,438**||||||||**-**|**-**|
|**_A1 Sub total_**|||||**-**|||||**1,440**|**5,259**|
|**A2 Receipts from asset &**<br>**investment sales**||||||||**-**||||
|Proceeds from sale of fixed assets||||||||||**-**||
|Proceeds from sale of investments||**-**||||||||**-**<br>**-**||
|**_A2 Sub total_**|||||**-**||||||**-**|
|**_Total receipts_ **<br>**A3 Payments**||**1,438**||||||**-**||||
||||||**-**|||||**1,440**|**5,259**|
|||||||||||||
|Expenses for fundraising activities||||||||||**-**|**-**|
|Gross trading payments||||||||||**-**|**-**|
|Investment management costs||||||||||**-**|**-**|
|Payments relating directly to charitable<br>activities||||||||||**-**|**3,500**|
|Grants and donations||**6,250**||||||||**6,250**|**1,700**|
|Governance costs:||||||||||**-**|**-**|
|Audit / independent examination||||||||||**80**|**80**|
|Preparation of annual accounts||||||||||**-**|**-**|
|Legal costs||||||||||**-**|**-**|
|Other||||||||||**-**|**-**|
|||||||||||**-**|**-**|
|**_A3 Sub total_ **||**6,250**|||**-**|||**-**||**6,330**|**5,280**|
|**A4 Payments relating to asset and**<br>**investment movements**||||||||||||
|Purchases of fixed assets||||||||||**-**||
|Purchase of investments||||||||||**-**||
|**_A4 Sub total_ **||**-**|||**-**|||**-**||**-**|**-**|
|**_Total payments_ **<br>**_Net receipts / (payments)_**<br>**A5 Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**||||||||||||
|||**6,250**|||**-**|||**-**||**6,330**|**5,280**|
|||||||||||||
||**78)**<br>**(**|**4,812)**<br>**(**|||**-**|||**-**||**4,890)**<br>**(**|**21)**<br>**(**|
|||||||||||||
||**-**|**-**||||||||**-**||
||**78)**<br>**(**||||**-**|||||||
|||**4,812)**<br>**(**|||**-**|||**-**||**4,890)**<br>**(**|**21)**<br>**(**|



**5** 



APPENDIX 2 

**FIFE DISABLED SPORTS TRUST** 

**SC 027856** 

## **Section B Statement of balances** 

|**Categories**<br>**Signed by one or two trustees**<br>**on behalf of all the trustees**<br>**B4 Liabilities**<br>**B2 Investments**<br>**B1 Cash funds**<br>**B3 Other assets**<br>**B5 Contingent liabilities**|**Details**|**Unrestricted**<br>**funds**<br>**to nearest £**<br>**213**<br>**78)**<br>**(**|**Restricted funds**<br>**to nearest £**<br>**120,925**<br>**4,812)**<br>**(**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last period**<br>**to nearest £**|
|---|---|---|---|---|---|---|---|
||Cash and bank balances at start of year|||**-**|**-**|**121,138**|**121,159**|
||Surplus / (deficit) shown on receipts and<br>payments account|||||**4,890)**<br>**(**|**21)**<br>**(**|
|||||||**-**|**-**|
|||||||**-**|**-**|
||**Details**<br>**Cash and bank balances at end of year**<br>(Agree balances with receipts and payments<br>account(s))|**135**|**116,113**|**-**|**-**|**116,248**|**121,138**|
|||-|<br>-|<br>-<br>**Fund to which**|<br>-<br>**asset belongs**|<br>-<br>**Market valuation**<br>**to nearest £**|<br>-<br>**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**||**Fund to which**|**asset belongs**|**Total**<br>**Cost (if available)**<br>**to nearest £**|**-**|<br>**-**|
|||||||**Current value (if**<br>**available)**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Total**<br>**Fund to which l**|**-**|<br>**-**|<br>**-**|
||||||**iability relates**|**Amount due**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Fund to which l**|**Total**<br>**iability relates**|**-**|**-**|
|||||||**Amount due**<br>**(estimate)**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
||**Signature**|||**Print Name**|**Total**|**-**|<br>**-**|
||||||||**Date of**<br>**approval**|
|||||W P N|oble||26/01/2026|
|||||||||



**6** 



APPENDIX 2 

**FIFE DISABLED SPORTS TRUST** 

**SC 027856** 

## **Section C Notes to the Accounts** 

**C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ 

Funds held by the Trust are to provide financial support to assist individuals for the costs of support, training and participation in sporting events. Restricted Funds have been assigned to particular individuals whereas the use of the Unrestricted Fund is determined by the Trustees. 

|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**<br>**institution**|**Number of grants**<br>**made**<br>**£**|**Number of grants**<br>**made**<br>**£**|
|---|---|---|---|---|
||||||
||||||
||||||
||||||
||||||
||||**Total**|**-**<br>|
||||||
|If no remuneration was paid during the period to any charity trustee or person connected to<br>a trustee cross this box (otherwise complete section 3b)||||**X**|
|**Authority under which paid**||||**£**|
||||||
||||||
||||||
||||||
|If no expenses were paid to any charity trustee during the period then cross<br>(otherwise complete section 4b)|||this box|**X**|
||**Nature of transaction**||**Number of**<br>**trustees**|**£**|
||||||
||||||
||||||
|**Nature of relationship**<br>|||**Transaction**<br>**amount (£)**|**Balance**<br>**outstanding at**<br>**period end (£)**|
||||||
||||||
||||||
||||||
||||||



## **C2 Grants** 

## **C3a Trustee remuneration** 

## **C3b Trustee remuneration - details** 

## **C4a Trustee expenses** 

## **C4b Trustee expenses - details** 

## **C5 Transactions with trustees and connected persons** 

## **C6 Other information** 

**7** 



APPENDIX 2 

**FIFE DISABLED SPORTS TRUST** 

**SC 027856** 

## **Additional analysis (1)** 

## **Analysis of receipts and payments** 

## **1 Donations** 

|**1 Donations**|**1 Donations**|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||**Unrestricted**<br>**funds**<br>**to nearest £**||**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**||**Total last period**<br>**to nearest £**|
|Phoenix Decorating|||||||**-**||**2,500**|
|DisabilitySport Fife|||||||**-**||**1,000**|
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**||**-**|
||||||||**-**||**-**|
||||||||**-**||**-**|
||||||||**-**||**-**|
|**Total**||**-**||**-**|**-**|**-**|**-**||**3,500**|
|||**-**||**-**|**-**|**-**|**-**||**-**|



## **2 Grants** 

|**2 Grants**|**2 Grants**||||||||
|---|---|---|---|---|---|---|---|---|
|||**Unrestricted**<br>**funds**<br>**to nearest £**||**Restricted funds**<br>**to nearest £**||**Total current**<br>**period**<br>**to nearest £**||**Total last period**<br>**to nearest £**|
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
||||||||||
|**Total**||**-**||**-**||**-**||**-**|
|||**-**||**-**||**-**||**-**|



## **3  Gross receipts from other charitable activities** 

|**3  Gross receipts from other charitable activities**|**3  Gross receipts from other charitable activities**|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||**Unrestricted**<br>**funds**<br>**to nearest £**||**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**||**Total last period**<br>**to nearest £**|
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**||**-**||**-**|**-**|**-**|**-**||**-**|
|||-||-|-|-|-||-|



## **4  Payments relating directly to charitable activities** 

|||**Unrestricted**<br>**funds**<br>**to nearest £**|**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last period**<br>**to nearest £**|
|---|---|---|---|---|---|---|---|---|---|
|Assistance to individuals for the costs of equipment,<br>support, training and competition|||||||**-**|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|**3,500**|
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**||**-**||**-**|**-**|**-**|**-**||**3,500**|
|||-||-|-|-|-||-|



**8** 



APPENDIX 2 

**SC 027856** 

## **Additional analysis (2)** 

## **5  Breakdown of unrestricted funds** 

|**5  Breakdown of unrestricted funds**||||||||
|---|---|---|---|---|---|---|---|
|**Receipts**|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**<br>**FDST -**<br>**Unallocated**||**Unrestricted**<br>**fund 2 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 3 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 4 - enter**<br>**name of fund**<br>**below**|**Total**<br>**unrestricted**<br>**funds**|**Total**<br>**unrestricted**<br>**funds last period**|
|Donations||||||**-**|**3,500**|
|Legacies||||||**-**|**-**|
|Grants||||||**-**|**-**|
|Receiptsfrom fundraising activities||||||**-**|**-**|
|Grosstradingreceipts||||||**-**|**-**|
|Incomefrom investments other than land and buildings|**2**|||||**2**|**8**|
|Rentsfrom land & buildings||||||**-**|**-**|
|Gross receipts from other charitable activities||||||**-**|**-**|
|**_Sub total_**<br>**Receipts from asset & investment sales**|**2**||**-**|**-**|**-**|**2**|**3,508**|
|||||||-||
|Proceedsfromsale of fixed assets||||||**-**||
|Proceeds from sale of investments||||||**-**||
|**_Sub total_**<br>**_Total receipts_**<br>**Payments**|**-**||**-**|**-**|**-**|**-**|**-**|
||**2**||**-**|**-**|**-**|**2**|**3,508**|
|||||||-||
|Expenses for fundraisingactivities|**-**|||||**-**|**3,500**|
|Gross trading payments||||||**-**|**-**|
|Investment management costs||||||**-**|**-**|
|Payments relatingdirectlyto charitable activities||||||**-**|**-**|
|Grants and donations|**-**|||||**-**|**-**|
|Governance costs:||||||**-**|**-**|
|Audit / independent examination|**80**|||||**80**|**80**|
|Preparation of annual accounts||||||**-**|**-**|
|Legal costs||||||**-**|**-**|
|||||||**-**|**-**|
|||||||**-**|**-**|
|**_Sub total_**<br>**Payments relating to asset and investment**<br>**movements**|**80**||**-**|**-**|**-**|**80**|**3,580**|
|||||||-||
|Purchases of fixed assets||||||**-**||
|Purchase of investments||||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||-||
||**80**||**-**|**-**|**-**|**80**|**3,580**|
|||||||-||
||**78)**<br>**(**||**-**|**-**|**-**|**78)**<br>**(**|**72)**<br>**(**|
|||||||||
||**-**|||||**-**|**-**|
|||||||||
||**78)**<br>**(**||**-**|**-**|**-**|**78)**<br>**(**|**72)**<br>**(**|
|||||||-||



**Nature and purpose of funds** 

**9** 



APPENDIX 2 

**SC 027856** 

## **FIFE DISABLED SPORTS TRUST** 

## **Additional analysis (3)** 

**6  Breakdown of restricted funds** 

|**6  Breakdown of restricted funds**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Receipts**|**Margaret & Bill**<br>**Pullar Bursary**|**Rotary Fund**|**Owen Miller**|**Alan Robertson**|**Graham Law**|**Suzanne**<br>**McGrath**|**Total restricted**<br>**funds**|**Total restricted**<br>**funds last**<br>**period**|
|Donations|||||||**-**||
|Legacies|||||||**-**|-|
|Grants|||||||**-**|-|
|Receiptsfrom fundraising activities|||||||**-**|-|
|Grosstradingreceipts|||||||**-**|-|
|Income from investments other than land and<br>buildings|**1,416**|**12**|**2**|**1**|**4**|**3**|**1,438**|1,751|
|Rentsfrom land & buildings|||||||**-**|-|
|Gross receipts from other charitable activities|||||||**-**|-|
|**_Sub total_**<br>**Receipts from asset & investment sales**|**1,416**|**12**|**2**|**1**|**4**|**3**|**1,438**|**1,751**|
||||||||-|-|
|Proceedsfromsale of fixed assets|||||||**-**|**-**|
|Proceeds from sale of investments|||||||**-**|**-**|
|**_Sub total_**<br>**_Total receipts_**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|
||**1,416**|**12**|**2**|**1**|**4**|**3**|**1,438**|**1,751**|
||||||||-|-|



|**Payments**|||||||||
|---|---|---|---|---|---|---|---|---|
|Expenses for fundraisingactivities|||||||**-**|**-**|
|Gross trading payments|||||||**-**|**-**|
|Investment management costs|||||||**-**|**-**|
|Payments relatingdirectlyto charitable activities|||||||**-**||
|Grants and donations|**6,250**||||||**6,250**|**1,700**|
|Governance costs:|||||||**-**|**-**|
|Audit / independent examination|||||||**-**|**-**|
|Preparation of annual accounts|||||||**-**|**-**|
|Legal costs|||||||**-**|**-**|
||||||||**-**|**-**|
||||||||**-**|**-**|
|**_Sub total_**<br>**Payments relating to asset and investment**<br>**movements**|**6,250**|**-**|**-**|**-**|**-**|**-**|**6,250**|**1,700**|
||||||||-|-|
|Purchases of fixed assets|||||||**-**|**-**|
|Purchase of investments|||||||**-**|**-**|
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||||-|-|
||**6,250**|**-**|**-**|**-**|**-**|**-**|**6,250**|**1,700**|
||||||||-|-|
||**4,834)**<br>**(**|**12**|**2**|**1**|**4**|**3**|**4,812)**<br>**(**|**51**|
||||||||||
||||||||**-**||
||||||||||
||**4,834)**<br>**(**|**12**|**2**|**1**|**4**|**3**|**4,812)**<br>**(**|**51**|
||||||||-||



**Nature and purpose of funds** 

**10** 



APPENDIX 3
oscr
Office ofthe Scclbsh Charfty Regulator
Independent examlnerfs report on tha accounts
Roport to th• Charity namg
tru8tseslmombern of FIFE DISABLED SPORTS TRUST
RegIst9r￿ chaflty SC 027856
numb•r
On the accounts of the
charlty lor the porlod
Period stsrt dats
Month
Yo8r
October 2024
Period end dale
Month
Septemb
Yoar
01
30
2025
8•t out on pago8 1- 10
ReJpectlv• The charity's trustees are responsibb for th& weparation of the accounts in a¢cordance
rn•ponslbllltl•B of wfth the lenn5 of the Charities arKI Trustee Investment (Scottand) 200S Act and tho
trust￿ and oxamlner Charities (Sco￿and} Regulations 2006. Thè charfty tNstaaS C*)n$ider that tho
athlit reqUireM￿t ol Regulakn"on 10{11 Id} ol Accounts Regulations does not apply. It
18 my fe3p￿sI￿11ty to examine the ￿¢￿nts as required under section 44{11 Icl of the
Act and to stste whother p8rU¢uL8r matters havè eome to my attenlkn.
8a$l8 of Indopondffit My examinat￿18 Carried out in a¢cordanc8 %Mlh Regulatson 11 of the Charfts88
examlnefs ststoment Ac¢ourrts IS¢clland) Regulations 20(￿, An examinatson includes a review ol the
accountsng records kept by the charty and a compa￿80n of the ac¢ounl$ pi¢s6nled wlth
those records. It also indud8s considoratlon of any unusual i18m$ or disclosures in the
ac¢ounts and 8e6ks explanath)n$ from th& trust￿3 concerning any Such matter8. The
procedures undortaken do r*)t provldo all the evldence that would be rgqulrgd In an audlt
and. con8equentty, I do not expre8s an aLKlIt opinlon on tha account8.
Indopond•nt oxan4n•rf• In the ¢OLm ol my examinat￿n. no mattw has ¢>Jme lo my attentlon lother than that
•tatsm•nt di8clo8ed on th• att&hed p•J•"I
1. whl¢h gfves me reasonoble ¢guw to belleve that In any mal•dal raspoct th•
requirements..
to keep a¢counting rwd8 In a¢cordarKo vlth 80Ction 4411) {a) ofthè 2005 Act and
Regulati(￿ 4 of th9 20(6 Accounts Regulations, and
to prepare accounts acc￿￿ with the accountlng records and compty whh
Regulation 9 of the 20￿ Accounts Regulatlons
have not be￿ rmt, lx
to Vltiich, in my
un
rstandi
ion. attention should b6 dr￿n In order to anable a propor
ac£ounts to b8 reached.
Slgned:
Name: Al8xander 08W
Relevant prof0s51onal
quallficatSon{s) or body FeNcw of the Chartered ASS(thti￿ of Certlfied Acxoun
{If anyl:
Address: 30 Juniper H
Glenrothes
Fife
KY7 5TH
"P￿aSe d8￿ts Il* worts brac** •pp*. Iltt* w¢rtlslo •pp*. 8•1 tyA ma￿1 ￿￿•¢•m•10 w 8tterf¢n on thè
fofbwhg p490

APPENOIX 3
Disclosure section
Only Co￿>￿te rf the examiner needs to highllght matenal problems.
Glve her& brlef d•talls of
any Rgms that th•
•xamlnerwlsh•s to
dlsclo
12