## **Independent examiner’s report on the accounts** 

## **Report to the** Charity name **trustees/members of Islamic Education Trust Cumbernauld** 

||**Independent examiner’s report on the accounts  **|**Independent examiner’s report on the accounts  **|
|---|---|---|
||Charity name<br>**Islamic Education Trust Cumbernauld**||
|**Registered charity**<br>**number**<br>**On the accounts of the**<br>**charity for the period**<br>**Set out on pages**<br>**Respective**<br>**responsibilities of**<br>**trustees and examiner**<br>**Basis of independent**<br>**examiner’s statement**<br>**Independent examiner’s**<br>**statement**<br>**Signed:**<br>**Name:**<br>**Relevant professional**<br>**qualification(s) or body**<br>**(if any):**<br>**Address:**|**SCO 32693**||
||Period start date<br>Period end date||
||Day<br>Month<br>Year<br>Day|Month<br>Year|
||01<br>04<br>2024<br>**to**<br>31|03<br>2025|
||1 - 15|(remember to include the page<br>numbers of additional sheets)|
||||
||The charity’s trustees are responsible for the preparation of the accounts in accordance<br>with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the<br>audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It<br>is my responsibility to examine the accounts as required under section 44(1) (c) of the<br>Act and to state whether particular matters have come to my attention.||
||My examination is carried out in accordance with Regulation 11 of the Charities<br>Accounts (Scotland) Regulations 2006. An examination includes a review of the<br>accounting records kept by the charity and a comparison of the accounts presented with<br>those records. It also includes consideration of any unusual items or disclosures in the<br>accounts and seeks explanations from the trustees concerning any such matters. The<br>procedures undertaken do not provide all the evidence that would be required in an audit<br>and, consequently, I do not express an audit opinion on the accounts.||
||In the course of my examination, no matter has come to my attention<br>1.<br>which gives me reasonable cause to believe that in any material respect the<br>requirements:<br>•<br>to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and<br>Regulation 4 of the 2006 Accounts Regulations, and<br>•<br>to prepare accounts which accord with the accounting records and comply with<br>Regulation 9 of the 2006 Accounts Regulations<br>have not been met, or<br>2.  to which, in my opinion, attention should be drawn in order to enable a proper<br>understanding of the accounts to be reached.||
||_Mushtaq Mohammad_<br>**Date:**<br>`09/08/2025`||
||`Mushtaq Mohammad BA FCCA`||
||`Chartered Certified Accountant`||
||`Shields Associates UK LLP`||
||`215 Albert Drive`||
||`Glasgow`||
||`G41 2NB`||





## **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** 


