2026-03-31-accounts

APPENDIX 3 oscr Office of the Scottish Charlty Regulator Independent examinerfs report on the accounts Report to the Chai naw tru$teeslmembers of East Berwickshire U3A Rggi$i•r8d tharity SC031477 nurnber On the accounts of the charity for the period PerKJ start dale Monl Period end dale MDnlh Y￿r 01 to 31 8ot out on pages Siryje poge Irryr•tht ID p Re$pecliv• The charity's trustees are responsible for the prepar8tion of the 8etounts in accordance responsibilities of wtth the lern￿ of the Charit￿5 and Trustee Investment (Scotland) 2005 Acl and the truste•s and axamin4T Ch8riiies Accounts (ScollaThl) Regulations 2006. The charity trustees consJer thal the audit reqU1￿ment of Regulation 10(11 (d) of the Ac£ounls Regulations does not apply. It is my responsibility lo examine the accounts as required under seclion 44111 Icl of the Acl lo slate whether particular matter5 h8¥ come to my attention. Basi$ ol independent My examination ts carried oul in aCc￿rdance with Regukqlton 11 of the Chatttles oxamin•r'9 8tatThnt AeJxJunls (Scotland) Regulations 2006. An examination include5 a review of the a¢￿￿ntIng f￿[11S kepi by the charily and a comparison of the accL)unls presented wilh those ￿¢0￿1$. It also includes consJeralion of any unusual ttems or disclosures In the accounts and seeks explanat￿S from the Irustees conceming any such matters. The oCedU￿$ undertaken do not provJé all Ihe evhjence that woukl be required in an audit and, Consequently. I do not exp￿$$ an audrt opIn￿n on the acLounls. Independent exaffliner's statefflent In the Coufse ol my examinatlon. no matter has come to my attentlon which gives me ￿esonaLIe Gquse lo believe Ihal In any material respect the requirements.. lo keep accounting reconjs in acrml8ne£ with section 44111 (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulat￿n5, and lo prepa￿ aceAKsnls which accord with the 8ccountkng records and comply with Regulation 9 of the 2006 Accounts Regulat￿nS have not been wt. or 2. to which, in my opinion, attention shoubj be drawn In orderlo enable a proper undetstanding ol the ccounts I be reach￿. Signed: Name: Relevant professional qualifi¢ationl5) or body ￿ (Hons I lif any): 3avid D Campbell Fcsi Address: The Paddock West Loch Road Coloinghan TD1 4 SUE