Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
Dictionaries
of the
Scots Language
Dictionaries of the Scots Language SCIO
Scottish Charity No. SC032910
Annual Report and Financial Statements
For the year ended 31 March 2025

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
Contents
Section
Page
Trustees. Annual Report
Statement of Receipts and Payments
12
Statement of Balances
13
Notes to the accounts
15
Additional Analysis of Receipt5 and Payments
16
Independent Examiners Report to the Trustees of
Dictionaries of the Scots Language SCIO
19

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
Section 1 Trustees, Annual Report
Overview
The Trustees present their report and the unaudited financial ststements of the Charity
for the year ended 31 March 2025. The Trustees have adopted Ihe provisions of the
Statement of Recommended Practi￿ (SORP) "Accounting and Reporting by Charities.
(FRS 102) in preparing the annual report and financial statements. As the Charity's
income is less than £250,000 the accounts to 31 March 2025 have been prepared on
the Receipts and Payments basis. The Charity's goveming document does not require
fully accrued accounts nor does it require an audit.
B.Pu
Dictionaries of the Scots Language SCIO is Sco11and's independent lexicographical
body for Scots. Our Scottish Nabonal Dictionary (SND) and Dictionary ofthe Older
Scottish Tongue (DOST) are national institutions and together provide a unique record
of the language
and of the history, culture and traditions
of the Scots-speaking
people. All 22 volu mes of these diclionaries are freely available through the Dictionaries
of the Scots Language Online at h
s:Ildsl.ac.uk.
The Charity's primary pury)oses are forthe advancement of education and heritage. To
achieve these pu rposes. we:
Maintain and develop Dictionaries of the Scots Language (DSL) Online as the
nation's authority on the meaning, history, and fonns of the vocabulary of Scots
from the beginnings to the presentday.
Produce smaller lexicographical publications and datasets to meet the needs of
particular groups, the needs of the Scottish Govemment, and for fundraising
pu rposes.
Contribute our lexical and lexicographical expertise to publicly-funded projects
that aim to su pport and encourage speakers, readers, wnters, leamers, tsachers,
and students of Scots.
oses of the Cha
C. Activities in 20244025
Our goals and achievements for the year to 31 March 2025 were as follows.
Goal: Begin a programme of sensitivity reviews to ensure Ihat DSL Online content is
appropriate for a twenty4irst centtj ry readersh ip.
Achievement: We sifted through 61.500 potentially questionable terms within DSL
Online and eliminated 800/0 as unproblemab"c. We have now begu n to address the
remainder. prioritising terms with the greatest Offen￿ potential.

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
Goal: Worf( towards the eradication of abbreviations used extensively throughout SND
so that its content is easier to understand.
Achlevement: We have expanded the following abbreviations and will publish the
hundreds ofthousands consequent changes in 2026. We will continue this programme
of work in the coming year.
1. Headwords, parts of speech: e.g. n. will become noun, adv.phr. will become
adverb.
2. Regional identifiers in citations and etymologies, e.g. Slg. will become
Stirfingshire, e.Lth. will become East Lothian.
3. Around 20 everyday terms, e.g. comm. will become common or commonly,
repr. will become representative or representing.
Goal: Explore ways to help SND users identify and compare pattems in word
geographies.
Achievement: The SND componentof DSL Online uses the same divisions employed
in the original printdictionary to indicate regional provenance. Around 180 divisions are
referenced but with differentdegrees of granularity (e.g. Edinburgh, Midlothian, Lothian,
east mid-scots, General Scots) and some without clear demarcation (e.g. West
Roxburghshire, Upper Banffshire). We are reorgan ising and reclassifying these
divisions to overcome these limitations and developing Ihumbnail maps as visual guides
to provenance. The remaining tssk is to design a search interface to allow users to
explore word geographies. We expect to complete this wort( in 2026.
Goal: Update DSL Online to allow users (a) to filter quotstion searches by date and (b)
to filter enty searches by part of speech.
Achlevement: Task (a) is complete following the addition of dates to more than
315,000 quotations (about 450/0 of all quotations in DSL Online). Task (b) is underway
and we expect to complets it in 2026.
Goal: Pu blish free, Wel￿ased versions of our Scots Dictionary for Schools and
Essential Scots¥olish Diclionary apps.
Achlevement: Complete. We pu blish ed th e Essential Scots-English Diclionary
(previou sly tilled Scots Diction ary for Schools) an d Slownik podStab￿s￿ szkocko-polski
(Essential Scots-Polish Dictionary) in November 2024 at https:Ildictionary.scoV.
Speakers, leamers and teachers of Scots now have the flexibility to access these
dictionaries online. in print or via an app- all free of charge.
Goal: Continue to publish engaging social media contenL
Achievement: We pu blish a Scots Word ofthe Week on oursocial media platforms and
in the Herald newspaper. Since January 2025 these are accompanied by wonderfully
engaging illustrations by the noted Scottish illustrator. Bob Dewar.

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
Additional achievements in 2024r2025
There is currently no recorded editorial policy for SND beyond a few aspirdtions
printed in volume 1. Actual decisions were never formalised leaving present day
editors without adequate instruclion or guidance. We have stsrted work on a
comprehensive policy to support future editors in editing and drafting content to meet
the needs of present-day DSL Online users.
In January 2025 we pu blished a free. online conspectus of 100 words from the
popular Oullander book series with a foreword by Ihe series, author, Diana
Gabaldon: see ht￿Sjld1ctiOnary.ScoUOuIlander/.
We prepared a mini timeline for each of DSL Online's 80.000 entries to illustrate
their attestation histories. We published these 'sparklines' in May 2025.
DSL Online provides referen￿S for each of its 750.000 quotations. Many of these
references were shortened in DOST, often to the point of unintelligibility, to save
space in its original print volumes. Th is year we expanded 115 of the most overly-
shortened references, affecting 125,000 (or 20 /0) of DOSTS quotstions. Thus for
example Prot. Bk. A. Gaw now appears as Protocol Book of Sir Alexander Gaw, and
Orig. Par. now appears as Origines Parochiales Scotiae.
DSL Online users can now download their search results as a (%v file to facilitste
their research.
Perfomiance indicators
During the yearto 31 March 2025:
DSL Online attracted 496,000 users (5.6°/o fewer than last year) and 1.9 million page
views (3.9 % fewer than last year). These small reduclions are in line with annual
fluctuations.
Interest in our smaller online tides was as follows:
100 Scots Words from Outlander (lau nched Jan 2025): 33,000 page views
Essential English-scots Dictionary (launched May 2024): 7.600 views
Essential Scots*nglish Dictionary Oaunched Nov 2024): 4,400 page views
Slown ik podstawowy szkocko-polski (lau nched Nov 2024): 300 views
Ou r Scots Dictionary for Sch ools and Slown ik podstawowy szkocko-polski apps
were downloaded 1,182 and 91 times respeclively.
At 31 March 2025, ou r social media channels had a totsl of 11,800 followers (2.50
fewer than last year, largely a consequence of the dedine of the Twitterlx platform).

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
D. Financial Review
Overview
The year to 31 March 2025 finished with Total Funds of £285,518 (2024: £312,539).
The reduction of £27,021 is partof a phased plan to invest in the modemisation of DSL
Online by temporarily expanding our editorial capacity through fixed tenn editorial
appointsnents.
Risk Management
The Trustees have assessed the major risks to which the Charity is exposed,
particularly those relating to the operations and finances of the Charity, and have
identified the key risks as (a) late payment of grant-in-aid and (b) uncertainty of
continued funding.
Since1 April 2009 the Scottish Govemment has provided an annual grant4n-aid. This is
our only guaranteed income and leaves us with no financial security beyond the
following March. Payments are sometimes made quarterly and sometimes six-monthly
and instalments are often received after the start of the period to wh ich they relate,
leaving us to fu nd one or two months. operating costs plus any outstanding liabililies
from the previous instalment period from our reserves.
This insecurity is ￿flected in ourannual spending plans, which necessarily minimise
long-temi commitsnents, and our reserves policy, wh ich necessarily provides for late
paymentof our grant4n-aid and the possibility of discontinued funding.
Cash reserves are spread across different deposit takers to ensure all funds on deposit
are covered by the UK'S Financial Services Compensation Scheme.
Reserves Policy
Restricted reserves held on 31 March 2025 were nil {2024: nil) and unrestricted
reserves less outstanding liabilities were £277,934 (2024: £305,290).
The Charity's reseNes policy makes provision as follows:
Late grant buffer
General contingency
Winding up fund
Totsl
£51,000
£25,000
£117500
£193,500
The late grant buffer is equivalent to twTrlwelfths of expected operaling costs for
2025r26 to allow us to discharge ourfinancial obligations for u p to two months in the
event a grant instalmentis paid late. The winding4Jp fund will allow us to continue for a
furtherthree months withoutfunding in the event our grant is discontinued altogether
with minimal notice. These provisions will give us time to wrap up the organization

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
legally, operationally and administratively. The winding up fund would also cover the
cost of webhosting DSL Online for a period of five years.
We will continue to use remaining reseNes to fund the DSL Online modemisation
programme.
E. Lookln
ahead
Our strategic priorities for the next th ree to five years were agreed at a meeting of our
Govemors in June 2023 as follows.
Curation of DSL Online as ou r primary purpose, with smaller derivative
publications and collaborating on publidy-funded projects as minor. secondary
objects"ves.
Modemisation of DSL Online before addition of new contenL
Prioritisation of SND over DOST.
The DSL Online modemisation programme is well Unde￿aY and currenlly consists of
the following live projects.
1. Continue the programme of sensitivity reviews to ensure that DSL Online content is
appropriate and indusive for a 21 S￿ntUry audien￿.
2. Continue to eradicate abbreviations used extensively throughout SND so that its
content is easier to understsnd.
3. Help SND users identify and compare pattems in word geographies.
4. Prepare a formal Editorial Policy for SND to support future editors in editing and
drafting content that meets the needs of our users.
5. Improve the versatility of our Word Bank to make it easier and faster to deposit and
retrieve evidence.
6. Classify tilles in SND'S bibliography by genre to facilitste more balanced coverage in
future updates.
7. Standardise parts of speech for headwords.
8. Enable users to search headwords by part of speech.
9. Reposition quotations besides the compounds and phrases they illustrate so that
users can more easily find examples and we can more easily idents.fy evidentiary
gaps.
10. Investigate possibilities for an intemship scheme to support the future of Scots
lexicography and the Scoth"sh Govemmenfs aspirations around training and
employment opportunities for young people.
Our next set of priority projects indude:
11. Refresh the DSL Online plarfonn to better support access on mobile devices.

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
12.Create a set of short instructional videos to help DSL Online users find what they
are looking for.
13. Introduce a system of content labelling to convey infonnation about word usage.
14. Reindex SND'S bibliography from authors to tilles to facilitate a raft of improvements
arou nd referencing.
F. Structure, Governance and Mana
Govemlng document
Dictionaries of the Scots Language SCIO is govemed in accordance with its
constitution, which was approved by the Members of Scottish Language Dictionaries Ltl
on 2 September 2019 and by OSCR in January 2020.
ement
Organisational structure and decision making
Dictionaries ofthe Scots Language SCIO has a Iwo-tier govemance structu re consisting
of Govemors and Trustees. Day-l{￿daY operational decisions are delegated by the
Trustees to the CEO. The CEO has authority to make individual financial decisions up
to a limit of £5,000. The CEO reports quarterly to the Trustees and bi-an nually to the
Scottish Govemment (i.e. the Charity's chief funders) on operational plans, progress
and finances. Strategic decisions and financial decisions above £5,000 are made by the
Trustees at quarterly meetings or by email in intsrim periods. In reaching their
decisions, the Trustees consider all relevant factors under the Charities and Trustee
Investment (Scolland) Act 2005 and the Charities Accounts (Scodand) Regu lations
2006 (as amended). The Convener and Treasurer report annually to the Govemors at
the AGM. Every three to five years- most recently in June 2023 - the Govemors
convene to consider the Charity's strategic priorities for the following th ree to five years.
The business and conduct of g0Veman￿ meetings is regulated by the Charity's
Constitution and Stsnding Orders.
Risk Management
Our constitution does not allow Govemors to serve for MO￿ than six years
consecutively. All but one Govemor were appointed in January 2021 and they must
therefo￿ demi( whether temporarily or permanenlly, befo￿ the 202612027 AGM in
September 2027. We the￿fOre intend to stsrt a planned programme of demissions
beginning at the 202412025 AGM in September 2025.
Recrultment and appolntment of new Governors
The min imu m number of Govemors is nine. The maximum nu mber is twelve, of which:
No more than five shall represent the Higher Educational Insti￿tionS (HEIS) of
Scodand;

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
No rn0￿ than th￿e shall represent publicly-funded bodies, other than HEIS, with
a dose interest in Scots"
No MO￿ Ihan four shall represent professional aspects of Scots lexicography,
e.g. fundraising, marketing or knowledge exchange, or shall otherwise represent
one or more significant groups of Scots language dictionary users (actual or
potsntial).
Eligibility for Govemorship is dependent on nomination or invitation. as prescribed by
our constitution.
Induction and tralnlng of Governors
DSL'S initial board of Govemors were inducted to the organisation and theirrole within it
at a tw¢>session, online event in 2021. These events were recorded and the recordings
are permanendy available to subsequenuy appointed Govemors. Govemors a￿ also
provided with a copy of the Charity's constitution, standing orders and code of conducL
We will review these induction arrangements prior to the planned programme of
demissions from September 2025.
Appointment of Trnstees
The min imu m numberof Charity Trustees is four. The maximum number is five. At each
AGM, the Trustees retire from office and the Govemors elect from among themselves
the Trustees for the year ahead. Rets"ring Trustees are eligible for re*lection.
Volunteers
The &)vemors (induding Trustees) are volunteers and daim no remuneration.
Govemors devote around 3 hours each to each AGM, exdusive of preparatory reading.
The Trustees additionally spend c.10 hours each per year on Board meetings (4
meetings x 2.5 hours), also exclusive of preparatory reading. The Convener contributes
a furtherc.50 hours per year on other matters of govemance and in support of the CEO.
Key management personnel
Key management personnel are deemed to be the Trustees and CEO.

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
G. Reference and administrative details
Registered Charity name
Dictionaries of the Scots Language SCIO
Charity registration number
SC032910
Principal office & Registered office
Trustses on 31 Mar2025
Ordinary Governors on 31 Mar 202
CEOon 31 Mar 2025
Bankers
Virgin Money
83 George Street
PO Box 24
Edinburgh EH2 3ES
Independent examiner
10

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
H. Ststement ofTrustees' res
onsibilities
The Trustees are responsible for preparing the Trustees, Report and the financial
statements in accordan￿ with applicable law and United Kingdom Accounting
Standards (Un ited Kingdom Generally Accepted Accounting Practice)-
The Trustees are required to prepare financial statements for each financial year, which
give a true and fair view of the state of affairs of the charitable organisation and of the
incoming resourcesand application of resources. induding the income and expenditure
of the charitable organisation, for that period. In preparing these financial statements,
the Tru stees are requ ired to:
Select suitsble accounting policies and then apply them consistenuy.
Observe the methods and principles in the Charities SORP {FRS 102):
Make judgements and estimates that are reasonable and prudenL
State whether applicable UK accounting standards have been followed, su bject
to any material departures disdosed and explained in the financial statements;
and
Prepa￿ the financial statements on the going concem basis unless it is
inappropriate to presume that the charitable organisats.on will continue in
operation.
The Trustees are responsible for keeping adequate accounting records that disclose
with reasonable accuracy at any time the financial position of Ihe charitsble organisati(
and enable them to ensu re Ihat the financial statements comply with the Charities and
Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scoljand)
Regulations 2006 (as amended) and the provisions of the charitable organisation's
Constitution. They are also responsible for safeguarding the assets of the charitable
organ isab'on and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
The Trustees, annual report was approved on 28 May 2025 and signed on behalf of the
Tru stees by:
11

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
Section 2
Statement of Receipts and Payments for year ended 31 March 2025
Unrestricted Restrirted
Total
Funds
Funds
2025
Total
2024
Recei
Donations
£2,624
£220.800
£75
£2,624
£2,141
£220,800 £225,000
£75
£10,120
£7,373
Grants
Gross trading receipts
Income f rom Investments other
than land and buildings
Gross receipts from other charitable
activities
£10,689
£10,689
£852
£852
£904
Total Receipts
£235,040
£235,040 £245,538
ments
Payments relating directly
to charitable activities
£259,129
£259,129
£193,911
Independent Examination
Purchases of Fixed Assets
£700
£700
£700
£2,232
£262,061
£2,232
£262,061
£2,059
£196,670
Total Payments
(Deficit)/Surplus
for the year
(£27,021)
(£27,021)
£48,868
12

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
Section 3
ststement of Balances - As at 311312025
Unrestricted Restricted
Funds
Funds
Total
2025
Total
2024
Cash Fund
Cash and bank balances at start of
year
{Deficit)/Surplus shown on receipts
and payments account
Cash/bank balances at end of year
£312,539
0 £312,539 £263,671
(£27,021)
0 (£27,021}
£48,868
£285,518
0 £285,518
£312,539
Bank and Cash Fund Balances
Unrestricted Restrirted
Funds
Funds
Total
2025
Total
2024
Virgin Money Current,
Virgin Money Savings J
Nationwide Savings Account
Charity Bank Savings Account
United Trust Bank Savings Account
PayPal Acct
Petty Cash
Total
£26,396
£40,299
£42,273
£91.116
£85,000
£434
£26,396
£40,299
£42,273
£91.116
£85,000
£434
£20,847
£30,657
£87,558
£88,270
£85,000
£207
£285,518
0 £285,518
£312,539
13

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
Unrestricted Restrirted
Funds
Funds
Total
2025
Total
2024
Other Assets
Computer Equipment
Gift Aid
£3,132
£204
£3,132
£204
£2,059
£228
Royalties Due
Royal London Pension Ref und
Total
£225
£225
£12
£0
£210
£3,561
£3,561
£2,509
Unrestricted Restricted
Funds
Funds
Total
2025
Total
2024
Liabilities
PAYE/NIC
Occupational Pension
Payroll Invoice
Independent Examiner Fees
LPub Invoice
£4,071
£1,825
£115
£4,071
£1825
£2,980
£115
£93
£840
£840
£700
£3,476
Quaker House meeting room
Total
£733
£733
£7,584
£7,584
£7,249
Signed by two Trustees, on behalf of all Trustees.
Signature
Print Name
Date of Approval
14

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
Section 4
Notes to the accounts - for the year ended 31 March 2025
1. Basis of accounting
The financial statements to 31 March 2025 have been prepared on the Receipts and
Payments basis in accordan￿ with the Charities & Trustee Investrnent (Scolland) Act
2005 and Ihe Charities Accou nts (Scolland) Regulations 2006 (as amended).
2. Nature and purpose offunds
Unrestricted funds are those that may be used at the discretion of the Trustees in
furtherance of the objects of the Charity. The Trustees maintsin a single u nrestricted
fund forthe day404ay running of the Charity.
Restricted funds may only be used for specific purposes. Restrictions arise when
specified by the donor or when funds are raised for specific purposes. During the year
there were no Restricted Funds.
3. Govemors. Remuneration and Expenses
The Govemors (induding Trustees) receive no remuneration but may be reimbursed for
expenses properly incurred in accordance with our Govemors, Expenses Policy. In the
year ended 31 March 2025 this induded reasonable travellinq costs only. The amount
of any expenses waived by our Govemors need not be disclosed as the total value is
not material in the context of the Charity's total expenditu re.
4. Transactions with Governorstrrustees and connected persons
There were no transactions between the Charity and any Charity Govemortrrustee or
person connected to a Charity Govemorrrrustee in the year ended 31 March 2025.
5. Pensions and other postwretirement beneffts
The Charity operates a defined contribution pension scheme. The assets of the scheme
are held separately from those of the Charity in an independenlly administered fu nd.
15

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
Section 5
Additional Analysis of Receipts and Payments to 31 March 2025
6. Donations
Unrestricted Restrirted
Funds
Funds
Total
2025
Total
2024
Donations (including
subscriptions 24/25)
Subscriptions (included in
donations 24/25)
Gift Aid
£2,393
£2,393
£895
£854
£231
£231
£392
Total
£2,624
£2,624 £2,141
7. Legacies
Unrestricted Restricted
Funds
Funds
Total
2025
Total
2024
Legacies
Total
8. Grants
Unrestricted Restricted
Funds
Funds
Total
2025
Total
2024
Scottish Government Grant
£220,800
£220.800
0 £220,81X1 £225,000
0 £220.8(X) £225,000
Total
16

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
9. Gross receipts from other charitable activities
Unre5trirted Restricted
Funds
Funds
Total
2025
Total
2024
Royalties
Total
£852
£852
£904
£852
£852
£904
10. Payments relating dirertly to Charitable artivities
Unrestrirted Restricted
Funds
Funds
Total
2025
Total
2024
Employment Costs
Payroll Fees
Misc/Stationery & Postage
(including other costs 24/25)
Services
£218,245
£888
0 £218,245 £155,040
£888
£955
£1,168
£1.168
£422
£3,471
£7,000
£3.471
£7,000
£5.144
£4,796
Accommodation/Travel &
Training
IT & Digital
Services/Support/Equipment
Consultancy/Freelance &
Projects
Other Costs
£19,815
£19,815
£18,477
£8,541
£8.541
£8,249
£828
(included in Misc 24/25)
Total
£259,129
0 £259,129 £193,911
11. Governance Costs
Unrestricted Restricted
Funds
Funds
Total
2025
Total
2024
I ndependent Examiner's fee
Total
£700
£700
£700
£700
£700
£700
17

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
12. Transfers between Funds
Unrestricted Restricted
Funds
Funds
Total
2025
Total
2024
Transfers
Total

Dictionaries of the Scots Language SCIO
Annual Report and Financial Statements forthe year ended 31 March 2025
Section 6
Independent Examiners Report to the Trustees of Dictionaries of the Scots
Language SCIO for the year ended 31 March 2025
I report on the accounts of the charityfor the year ended 31 March 2025 which are setouton pages 12 to 18.
Thls report Is made to the trustees. as a body. In accordance with the terms of my engagemenL My work ha5 been
undertaken to enable me to report my opinion as set out below and for no other purpose. To the fullest extent
permitted by law I do not accept or assume responsibilty to anyone other than the charity and the trustees, as a
body. for my work or for this report
Respertlve responslbllltles of trustees and e￿￿oner
The charl￿5 trustees are responsible for the preparation of the financial statements in accordance with the terms
of the Charitie5 and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts Ikotlandl Regulations
2006 las amended). The charity trustees consider that the audit requirement of Regulation 10{l} Idl of the 2006
Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under
section 44{11 Icl of the Act and to stste whether particular matters have come to my attention.
Basis of independent examinerfs statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulation5. An examination
includes a review of the accounting records kept bythe charity and a comparison of the financial ststements
presented with those records. It also includes consideration of any unusual item5 or disclosure5 in the financial
ststements and seeks explanations from the trusrees concerning any such matters. The procedures undertaken do
not provide all the evidence that would be required in an audiL and consequently I do not express an audit opinion
on the viewgiven by the financial statements.
Independent examinerfs ststement
In the course of my examination. no matter ha5 come to rny attention:
which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance wtth Seclion 44(11 {al of the 2005 Actand Re8ulation 4 of the
2006 Accounts Regulations:
and to prepare financial ststements wllich accord with the accounting records and comply viith
Regulation 9 ofthe 2006 Accounts Re8ulations' have not been rneL or
to which, in my opinion. attention should be drawn in order to enable a proper understsndin8 of the
financial statements to be reached.
Date: 10th September 2025
19