2025-09-30-accounts

Independent Examlnetrs Report to the Trustees of Common Grounds (SC 031582) I report on the aceounts of the charity for the year ended 30trt Seplember 2025 whith are set out on page5 1 to Respective responsibilitie5 of trustees and examiner The charity's trustees are responsible for the preparth.on of the accounts in accordance with the temis of the Charities and TFUStee InVest￿nI {Scotsand} Act 2005 and the Charities Accounts (Scollandl Regulations 2006 las amended). The charity trustees CL)nsider that the audit requirement of Regulation 10111 Id) of the 2006 AGcount5 Regulations does not appty. It is my resw)nsibility to examirie the accounts as required under section 4411) Icl of the Act and to state whether partKular matter5 have to my attention. Basls of independent examiner statement My examinat￿￿ is carried out in ac£ordance wrth Reg￿￿K)n 11 ofthe 2006 AcLounts Regulations. An examination includes a review of the accounting records kept by the chartty and a comparison of the accounts presented with those records. 11 akn includes consideratm of any unusual item5 or disclosures in the accounts and seeks explanations from the trustees conceming any such matteTS. The prccedures undertaken do not provide all the evtdence that would be required in an audil and (X)nsequenUy I do not express an audit opinK)n on the view gNen by the ￿CoUnts. Independent examinerfs statement In the course of my examination. no matter has come to my attentic whtch gives me reasoftab￿ eaLtse to believe that in any mrial resFect the requ1￿ments.. to keep accounting records in accordance with SectK)n 44111 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulats"ons lo prepare accounts wh￿h accord wilh the ac(xJunting records and c#)mpty wtth Regulation g of the 20￿ Accounts Regulab"on$ have not been me( or 2. to Wh￿h. in my opinion, attention should be in order to enable a PfOFer urKlerstarKling of the accounts lo be reached. Na￿￿.. John CO￿bOUrn SNJned: Rel￿ant Professional qu8lfficattonlprofessK)n81 t￿. Address.. 1 Morton ￿nd ilnalhort Kinross, KY13 9WR Date.. 18106r26