MOFF nd• ml I report on Ihe unaudited gccounls of Ihe chorlty lor the y88r ended 3141 October 2025 881 OLbt on Pag9$ 2 10 3. R•¥p•ctlv• Re*pon¥lbllltl•• of the Commbttw M•mb•rs •nd thtr Ex•mln•r The ch8rity'B commlttg9 member• Are respon•lble lor the prepBr8llon of the account8 In gccordance wlth the terms of The cha11¢8 8nd Trustee Inv8olment Iscollandl Act 2005 and The CharS1ies Accounts (Scollandl Regulation8 2006. The charily commltt88 members con8ider Ihat the audll requiremènt ol Reoulallon 1011lldl ol the Ac¢ounts Regulallons does not apply. It is my responslbllity to examlne the gccovn18 as reqvlred undor Sectlon 44{1llcl ol the Act and ID Stalo whelher p8rtlcular m8tteY8 h8ve come lo my attenllon. Ba•1• ol Ind•p•nd•nt Ex•mln•¢• R•port My èxamlnallon Is carrfed out In accordance wllh Regulatlon 11 ol the Charllies Accounts (Scollandl Regulalions 2006. An èxamlnalion Includes a T8VWI of the accounting records kept by tha charty and a compar48on ol the account8 presented with those f8cord8. It also Includes consideration of any unusual Item8 or disclosure8 In tho 8ccounl¥, and soeks explanalions Irom the commrttee member8 concerning any such matter8. The procedure8 undertaken do noi Pfovlde all tho evidencè th81 would be iequlrad In an audlt, and Gon8equenUy I do not expfes8 an audil opinlon on the Vlew given by the 8cGounts. Ind•p•nd•nt ExamIn•• 8t•toment In the course ol my examination. no matler has come to my attentlon., (11 which gives me reasonable cause lo believe that in any material respect the requirements.. (a) lo keep accounting records In aGcordanGe with Seclion 44(1}181 ol the 2005 Act and Regulation 4 of the 2006 Ac¢ounl$ Regulalion8', and {bl to prepare accounts whlch accord wlth the accounting re¢oTds and Comply wrth Regulation 9 of the 2006 Accounts Regulations. have not been met., or 121 lo which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mr S D Harman BA CA Carson & Trotter Chartered Accounlanls 123 Irish Street Dumfries DG12PE Date- 01 M 2026
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