APPENDIX 3 SCR Scottish Charity Regulator ..J)ort on the accounts Independent examiner's re Canisbay Free Evangèllcal Church Report to the trusteeslmembèrs of Charity natn8 Raglstered charlty number On the accounts of the charlty for the perlod SC033124 Perlod $tsrt dale Month Perftsd end date Month Day Ye8r Qa Ygar Sot out on pages 5-10 reffl8rnbDrlo Indudo tho p8g6 rnborsof addllknn41 haèlAI Respoctlve responslbllltles of trustees and examlner Th6 charlty's trustees ar8 r&$pon$lble for the preparation of the accounts In accordance with the terrn5 of the Charilles and Trustee Investment Iscollandl 2005 Act and the Charllles Accounts {Scolland} Regulations 2006 (as amandadl. The charity trustees onsSder that Ihe audlt requSrement of Regulallon 10(1} (d) of the Accounts Regulation5 doe5 not apply,11 Ss my responslbilily lo examine tho a¢¢ounls as requlred under sectlon 44{11 (cl of the AGt and lo slate whether particular maller5 havè come to my allenlion. Basls of Ind6p•ndont ,' My $xamlnallon 1$ carried out in accordance with Regulallon 11 of Ihg 2006 Acoounl8 8xamlner'$ statement ', R8gulallons. An oxamlnatlon Ineludes a revlaw of the accountlng records kept by the j charity and a comparlson of the accounts presented with those records. It also Includes conslderaliDn of any unusual items or dlsGlosures in the accounts and seeks explanallons from the Iruslees concerning any such m8ller8. The pr¢c&dures undertaker) do not provlde all the evidence th?1 would be requlred in an audit and, Gonsgquenlly. I do not ¢xpres$ an audll opinlc)n on the vl8w glven by the accounts. Independent examlner's statement ', In tha urse of my examination, no matter has come lo my altenlion whlch glv8s me rgasonable cause to believe that In any materigl respect Ihg r•qulr@m¢nls'. lo ke@p a¢¢ounllng records In accordar¢ce with SeG16on 4411) lal of th8 2005 Act and R@gulallon 4 of the 2006 Accounts Regulations, and lo prÈpar8 accounts which accord wllh the accounting re¢ord$ and comply with Regulatlon g Of th8 2006 Accounts Regulation8 have not been met, or 2. to which, my oplnion, attention should b8 drawn In order to enable a proper understanding of the accounts lo bg reached. i Datè: Slgned: Name: Linda Cameron Relevant professlonal quallflGatlonls} or body FCCA CTA CA {If any): Address: LL 15 Prince8 Stree Thurso Caittriness KW14 7BQ "Please delete the w(ts in the braikets ifthey do nol appty. 11 th words do apply, set out th058 matters whlch havè come lo your altenlion on th8 followlng page.
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Glve hara bri&f detalls of any items that the examlner wlshes to dlscloso