Independent Examiner's Report to the Trustees of the Scottish
Goatkeepers Federation
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I report on the accounts of the charity for the year ended 30 September
2025 which are set out on pages 1 to 2.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in
accordance with the terms of the Charities and Trustee Investment
(Scotland) Act 2005 and the Charities
Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the 2006
Accounts Regulations 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 examiner's statement
My examination is carried out in accordance with Regulation 11 of the 2006
Accounts Regulations. 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 view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention.
Name:
Mrs Catherine Le Huray
G.L.
Relevant Professional qualification/professional body: Bookeeper.
Address: Kisumu, Crudie, Turriff, Aberdeenshire, AB53 5QJ
Date: 3010512026