2025-12-31-accounts

rrr Independent examiner’s reportonthe accounts —=s_—— — _ Reporttothe Charity name LC — trustees/members of FORTH & TAY DISABLED RAMBLERS ———sRRegistered charity SC033022 — ==—C—CC‘CASiber J ee Be _ Ontheaccountsofthe —— Periodstartdate = en -___Charityfortheperiod = Day = Month = Ver ti‘;—“‘ié‘“;:Sé~s~SSéOS# Day [Monthriod enddate[Year = = _ January 2025 to 31 December 2025 L — —sRereete the charity's trustees are responsible for the preparation of the accounts in accordance - trustee Ponstbilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the __ Wastes. one examiner Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the — ___ audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not — - ~=———._L—__ apply. It is my responsibility to examine the accounts as required under section 44(1) (c) : - S _ - of the Act and to state whether particular matters have come to my attention. . _ Basis of independent My examination is carried out in accordance with Regulation 11 of the Charities _ ~~ soBxaminers statement Accounts (Scotland) Regulations 2006. An examination includes a review of the _ _ ___ accounting records kept by the charity and a comparison of the accounts presented with = =——e— those records. It also includes consideration of any unusual items or disclosures in the —. _ _ __ accounts and seeks explanations from the trustees concerning any such matters. The _ =—m—mnvma¥X—Y_sSs——s—sSaéprocedures undertaken do not provide all the evidence that would be required in an audit _ _rr—OF“’D tesependent ————_—UT_sand, exemmer= in the consequently, course of my examination,| do not express an no matter audit has opinion come on to the my accounts. attention L — 2k : . | 1. which gives me reasonable cause to believe that in any material respect the - —=—sesee . requirements: - - — - | _ to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and _ . Regulation 4 of the 2006 Accounts Regulations, and _ —i“‘“eOO.C'_____ + to prepare accounts which accord with the accounting records and comply with _ - ss Regulation 9 of the 2006 Accounts Regulations _ a — : a have not been met, or - a 2. towhich, in my opinion, attention should be drawn in order to enable a proper . - 8 : understanding of the accounts to be reached. > = —=—=—=—SE FF CSusan Jack _ ____ qualification(s)or body oo : Address: Fife Voluntary Action, Caledonia House : _ - _ Pentland Park, Glenrothes KY7 2AI,