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
P￿CK1 start (late
N*Jnth
Period end date
Jnth
01
2024
to
31
08
2025
Set out on pages
jf**mDorto i￿V￿a If* pago
nwntw3 tyfadthtw￿a1 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.
Inde￿ndent 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
r￿uireMents.
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