## **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**|||
|**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|||
||Day
Month
Year
Day||Month
Year|
||**01**
**April**
**2025**
**to**
**31**||**March**
**2026**|
||5 to 10||(remember to include the page
numbers of additional sheets)|
|||||
|||||
|||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.||
|||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.||
|||Simon Wills
**Date:**
20/04/2026||
|||Simon Wills FCCA||
|||`ACCA`||
|||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**