APPENDIX 3 oscr Office of the Scottigh Charity Regulator Independent examinerfs report on the accounts Report lo the Charity name trusteeslmembers of GAIL WILSON MEMORIAL TRUST Registered ¢harlty SC030568 nurnber On the accounts of tho charity for the period PCK1 start (late NJnth Period end date Jnth 01 2024 to 31 08 2025 Set out on pages jfmDorto iVa If pago nwntw3 tyfadthtwa1 tsrwtsl Respective The chariws trustees are responsitAe the preparation of the a(thunts in aceAJrdan¢e responsibllltles of wth the tem)s of the Charibes and Trustee Investment (Scotland) 2005 Act and the truslees and examinor Charities Accounts (Scodarbdl Regulations 2006. The charity trustees consider that the audit wuirement of Regulation 10111 (dl of the Accounts Regulations does not 8pply. It is my responsibility to examine the attounts as required under section 44(11 Icl of the Act and to state whether particular matters have come lo my attention. Basis of Independent My examination is carried out in accordance wth Regulalv)n 11 of the Charities examinerfs ststement Ac£c¥Jnts {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. 11 also indudes considwation of any unusual items or disclosures in the accounts and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and. consequenvy, I do not extKess an audit opinion on the arLounts. Indendent oxamlnerfs In the course of my examinatson. no matter has come to my attenti)n lother than that statement disclosed on the attached page'l which gives me reasonable cause to believe that in any material respect the ruireMents. lo keep accounting rec(xds in accordan with secb.on 4q11 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulab"ons. and to prepare acccNJnts which acccKd with the acccrtjnting records and comply with Rewlth"on 9 of the 2Crf)6 Actounts Regulations have not been met or to in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: Signed: Name: ANDREW W WAYNESS Relevant proféssional qualification{s} or body ICAS Irf anyl- 27 Cttober 2025 Address: 7 LANGHAUGH GARDENS GALASHIELS TD12AU
APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief detsils of any items that the examiner wishes to discloso