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APPENDIX 3
Office of the Scottish Charity Regulator
Independent examiner’s report on the accounts = Report to the Charity name trustees/members of The India Rural Evangelical Fellowship (UK)
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Registered charity SC33100
number
On the accounts of the Period start date Period end date
charity for the period Day Month |_ Year Day | Month | Year
01 Jan 2025 to 31 Dec 2025
Set out on pages (remember to include the page
numbers of additional sheets)
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Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) 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 Accounts examiner’s statement (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with 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 procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, | do not express an audit opinion on the accounts. Independent examiner’s [nthe course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page*] 1. which gives me reasonable cause to believe that in any material respect the 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 ¢ to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. SignedName : Philipi=SSHandley a Date: 2.3, JOLE. Relevant professional qualification(s) or body (if any): Address: 19 Henchard Close, FERNDOWN, BH22 8LH
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.