APPENDIX 3
| Scottish Charity Regulator | ||||
|---|---|---|---|---|
| Report to the trustees/members of |
Independent examiner’s reporton theaccounts Charity name ROYAL BRITISH LEGION NEWPITSLIGO BRANCH |
« | ||
| Registered charity | SC029013 - —— |
1 | ||
| number | ||||
| On the accounts ofthe | Period start date Period end date |
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| charity forthe period | Day Month Year |
Day Month |
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| to | ||||
| 01 11 2024 31 10 |
2025 | |||
| Setoutonpages | [OO i _— amember toinclude the APPENDIX2(5PAGES) Embers ofadditionalsheets) |
page | ||
| Respective | The charity's trustees are responsible forthe preparation ofthe accounts in accordance | |||
| responsibilities of | with the terms ofthe Charities and Trustee Investment (Scotland) 2005 Act and the | |||
| trustees and examiner | Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees | |||
| considerthatthe audit requirement of Regulation 10(1) (a) to (c) ofthe Accounts | ||||
| Regulations does not apply. It is my responsibility toexamine the accounts as required | ||||
| under section 44(1) (c) ofthe Act and to state whether particular matters have come to | ||||
| my attention. —— = |
: | |||
| Basisofindependent examiner's statement |
Myexamination is carried out in accordancewith Regulation 11 ofthe Charities Accounts (Scotland) Regulations 2006. An examination includes a review ofthe |
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| accounting records kept by the charity and a comparison ofthe accounts presented | with | |||
| those records. It also includes consideration ofany unusual items or disclosures | in the | |||
| accounts and seeks explanations from the trustees concerning any such matters. The | ||||
| procedures undertaken do not provide all the evidence thatwould be required in | an | audit | ||
| _and, consequently, |
donotexpress an auditopinion on theview given bytheaccounts. | |||
| Independentexaminer’s statement |
{7 thecourse ofmy examination, no matterhascome to my attention | |||
| 1. which gives me reasonable cause to believe that in any material respect the |
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| requirements: | ||||
| * — to keep accounting records in accordancewith section 44(1) (a) ofthe2005Act | Actand | |||
| Regulation 4 ofthe2006 Accounts Regulations, and | ||||
| ¢ to prepare accounts which accord with the accounting records and comply with |
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| Regulation 8 ofthe2006 Accounts Regulations | ||||
| have not been met, or | ||||
| 2. to which, in my opinion, attention should bedrawn in orderto enable a proper |
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| understanding ofthe accounts to be reached. | ||||
| Signed: | 7 |
Date: 2/02/26 |
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| Name: | JAINTARTHUR | |||
| Relevant professional | ||||
| qualification(s) orbody (if any): |
roca | |||
| Address: | BAINHENRYREID a |
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| CHARTEREDACCOUNTANTS | ||||
| 28 BROAD STREET | ||||
PETERHEAD |
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| ABERDEENSHIRE, AB42 1BY a |
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
APPENDIX 3
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose