2025-12-31-accounts

APPENDIX 3

	¥	‘sn,	,
		Scottish Charity Regulator
					Independent examiner’s reporton the accounts =v
			Report to the trustees/members of		Charity name Fala Community Association
			Registered charity
			On the accounts of the charity forthe period		_
				Setouton pages
		. Respective responsibilities of trustees and examiner			The charity's trustees are responsible forthe preparation ofthe accounts in accordance with the terms ofthe Charities and Trustee Investment (Scotland) 2005 Actand the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) ofthe Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) ofthe Actand to statewhether particular matters have come to my attention.
			Basisofindependent examiner’s statement		Myexamination is carried out in accordancewith Regulation 11 ofthe Charities Accounts (Scotland) Regulations 2006. An examination includes a review ofthe accounting records kept by the charity and a comparison ofthe accounts presented with those records. It also includes consideration ofany 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 thatwould be required in an audit and, consequently,
		Independentexaminer’s statement			_ In the course ofmy examination, no matter hascome tomy attention [otherthan that disclosed on the attached page*]
					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) ofthe 2005 Actand Regulation 4 ofthe 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with
					Regulation 9 ofthe 2006 Accounts Regulations
					have not been met, or
			Signed: Name:		2. to which, in my opinion, attention should be drawn in order to enable a proper understanding oftheaccountstobereached. BS.Q.bbebt Date: {3-3my David Holt
			Relevant professional
		qualification(s) orbody (if any):			=pyaar
			Address:		11/6 Rothesay Terrace
					Edinburgh
					EH3 7RY

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3

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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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