APPENDIX 3
OSC r
Office of the Scottish Charity Regulator
Independent examiner’s report on the accounts
Report to the Charity name trustees/members of
Inverbrothock Out of School Care Club
| Independent examiner’s report on the accounts | Independent examiner’s report on the accounts | Independent examiner’s report on the accounts | |
|---|---|---|---|
| Charity name Inverbrothock Out of School Care Club |
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| Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address: |
SC030097 | ||
| Period start date Period end date |
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| Day Month Year Day |
Month Year |
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| 01 April 2025 to 31 |
March 2026 |
||
| 5 to 10 | (remember to include the page numbers of additional sheets) |
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| My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 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 consideration of any 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 that would be required in an audit and, consequently, I do not express an audit opinion on the accounts. |
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| In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
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| Simon Wills Date: 20/04/2026 |
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| Simon Wills FCCA | |||
ACCA |
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| Angus AccountancyLtd | |||
| 5a Dishlandtown St | |||
| Arbroath | |||
| DD11 1QX |
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose
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