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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 cha￿11¢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