APPENDIX APPENDIX[1] 1 Period[start][date] Period[end][date] Month Year Month Year | —_ Period start date | Period end date From 01 2024 To 30 06 2025 OSC r From Day01 Month07 Year2024 += To || 30Day **_** _ Month06 _Year2025 Oe oe oscr > Office Office[of the] of the Scottish Scottish Charity Charity[Regulator] Regulator ## Reference and administration details > Charity Charityname name 1" NEW NEW DEER[DEER] BOYS[BOYS] BRIGADE BRIGADE } > Other names charity[is] known Other names charity is ee by Registered[charity] number sc034995 Registered charity number “$C034995_ On OO Oo Charity's principal address HOPEDALE Charity’s principal address HOPEDALE > Oe SO a MAUD PETERHEAD | Postcode Basteode AB42 AB42 4RA 4RA Names Names of[of] the[the][charity] charity[trustees] trustees on on[date] date of[of] approval[approval] of[of] Trustees’[Trustees'] Annual Annual Report[Report] Name[of] Dates acted[if] person Trustee name Office[(if][ any)] not[for] whole (or body) entitled[to] er[PA Maaitusiceoresie naeomninaaeemen ered (eeoremeaciany)ena,|| | aR nottorwholayear,RSE Sade year oe | .ppoint sappoine(0 pory)entitied trustee trustee (if (if,any) fo[any)] 4. 1 ANDREW ANDREW ELPHINSTONE ELPHINSTONE 2 ANNE DICKINSON _ 7 3. 3 MARIONMARTIN, MARION MARTIN 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 1 APPENDIX APPENDIX[1] 1 ## Reference Reference and and administration administration details details Names Names of[of] all[all] other[other] charity[charity] trustees[trustees during] during[the] the period,[period,][if] if any, any, (for[(for] example,[example,] those those who[ who] resigned[resigned] part[part] way way through through the the financial[financial] period) period) Name Dates acted[if] not[for] whole year |Structure, governance and management;
Structure, governance and management|Structure, governance and management;
Structure, governance and management||| |---|---|---| |Type of governing document
Type ofgoverning document|CONSTITUTION APPROVED BY NEW DEER ST KANE'S KIRK
CONSTITUTION APPROVED BY NEWDEER ST KANE’S KIRK|| ||SESSION
SESSION|| |Trustee recruitment and appointment
Trustee recruitmentand appointment|TRUSTEES ARE APPROVED BY THE KIRK SESSION
TRUSTEES AREAPPROVED BYTHE KIRKSESSION|| |Objectivesand activities
Objectives and activities||| |Charitable purposes
Charitable purposes|TOPROVIDE A SERVICETO THE ENDROLLED BOYS ATIST NEW
DEER AS SET OUT IN THE CONSTITUTIONAPPROVED BY NEW
TO PROVIDEASERVICETOTHE ENDROLLED BOYSAT 187NEW
DEER AS SET OUT IN THE CONSTITUTION APPROVED BY NEW|| ||DEER ST KANE'S KIRK SESSION AND WITHIN THE GUIDELINES
DEER ST KANE’S KIRK SESSION AND WITHIN THE GUIDELINES|| ||FROM BOYS BRIGADE HEADQUARTERS.
FROM BOYS BRIGADE HEADQUARTERS.|| ||THE OBJECT OF THE BRIGADE SHALL BE THE ADVANCEMENT OF
THE OBJECT OF THE BRIGADE SHALL BE THE ADVANCEMENT OF|| ||CHRIST'S KINGDOM AMONG BOYS, AND THE PROMOTION OF
CHRIST'S KINGDOM AMONG BOYS, AND THE PROMOTION OF|| ||HABITS OF OBEDIENCE, REVERENCE, DISCIPLINE, SELF-RESPECT,
HABITS OF OBEDIENCE, REVERENCE, DISCIPLINE, SELF-RESPECT,|| ||AND ALLTHAT TENDS TOWARDS A TRUE CHRISTIAN MANLINESS
AND ALL THATTENDS TOWARDS A TRUE CHRISTIAN MANLINESS|| |Summary ofthe main activities
Summary ofthemain activities|RELIGIOUSAND MORAL FOUNDATIONSFOR BOYS ENROLLED IN
RELIGIOUSAND MORAL FOUNDATIONS FOR BOYS ENROLLED IN|| |in relation to these objects
in relation to these objects|THE COMPANY.PHYSICAL ACTIVITIES TO ENCOURAGE AND
THE COMPANY. PHYSICALACTIVITIESTO ENCOURAGEAND|| ||DEVELOP SOCIAL SKILLS WITHIN THE GROUP AND COMMUNITY
DEVELOPSOCIALSKILLSWITHINTHEGROUPANDCOMMUNITY|| > 2 2 APPENDIX APPENDIX 1[1] ## Achievements Achievements and and performance performance ## ie > Summary Summary[of] of the the main main achievementsof achievements of BOYS BOYS PROGRESSING PROGRESSING POSITIVELY THROUGH POSITIVELY THROUGH THE THE SECTIONS SECTIONS OF OF the the charity charity during during the the financial financial period period THE ©THE[ORGANISATION,] ORGANISATION, EARNING EARNING[AND] AND BEING[BEING] AWARDED[AWARDED] BADGES[BADGES] > WHEN WHEN CRITERIA CRITERIA ARE ARE MET. MET. Financial Financial review review Brief Brief statement statement of[of the] the[charity's] charity’s policy policy on on[reserves] reserves Details Details of of any any deficit deficit N/A N/A Donated Donated facilities facilities and and services services (if (if any) any) > 3 x APPENDIX APPENDIX 1[1] | | Cs ## Other Other optional[optional] information information ## Declaration Declaration of > The The trustees trustees declare declare[that] that they they have have approved approved the the trustees’ trustees' report report above. above. > Signed Signed on on behalf behalf of the of the[charity's] charity’s trustees trustees Signature(s) Signature(s) Full name(s) Fullname(s) /4øoec-W apDREW ELPHANSTUNT Positi Position[(e.g.] .g. Chai Chair) C osition (e.g air) Or l CEL CGC Date Date ' X14. [3] 2026 4 4 |APPENDIX
2
APPENDIX 2||Enter
Enter|navity name
yr
e|navity name
yr
e|belov|||Enter SC:|| |---|---|---|---|---|---|---|---|---|---| |1st New Deer Boys' Brigade
1st New Deer Boys’ Brigade||||||||sc034995
$C034995|| |OSCR
Scottish Charity Regulator
For the period
from
NF
WF
es
BN
Fortheperiod ||Receipts and paymentsaccounts
f eer
Cate
Receipts and payments accounts
| “aotJ]_woanJ[ veerIto[Dav J]_Mont —_IT_Year||||||||| |Section A Statement of receipts and payments
Section A Statement of receipts and payments|||||||||| |Unrestricted
funds
Unrestricted
funds|Restricted
funds
Restricted
funds||Expendable
endowment
funds
Expendable
enters
funds||Permanent
endowment
funds
Permanent
SHOo OnE
funds||Total funds
current period
Totalfunds
current
period
pe|Total funds
period
Totalfunds
eriod
P|last
last| |to nearest E
to nearest £|to nearest E
to nearest £||to
to|nearest E
nearest £|to nearest
to nearest|E
£|to nearest
E
to nearest £|to nearest
to nearest£|E
£| |AI Recei
ts
A1 Receipts|||||||||| |20
558
Donations
Legacies
Grants
Receipts from fundraising activities
Gross trading receipts
Donations
|
ltegacies,=|
Cd
Grants
CT
Receiptsfromfundraising activites |_—858||||||||2
hs
ae|
|se||580|||| |Income from investments other than
Income from investments other than|||||||||| |32
land and buildings
land and buildings|||||||||| |Rents from land & buildings
Gross receipts from othercharitable
Rentsfromland&buildings
Lees. |
Gross receipts from othercharitable|||||||a||| |100
activities
activities|||||||||| |710
A1 Sub total
AtSub total||||||||Le)|| |A2 Receipts from asset&
A2 Receipts from asset&|||||||||| |investment sales
investment sales|||||||||| |Proceedsfromsaleoffixedassets PY
Proceedsfromsaleofinvestments
|
A2Subtotal]=||||||||||| |Total receipts|||||||||| |A3 Payments
A3 Payments|||||||||| |Expenses for fundraising activities|||||||||| |Gross trading payments|||||||||| |Investment management costs|||||||||| |Payments relating directly to charitable
Payments relating directly to charitable|||||||||| |243
activities
Grants and donations
Governance costs:
Audit I independent examination
activities
stentsanddonations
[Severanceeee|||||||a|
a||| |Preparation of annual accounts
Legal costs
Other
[_Prereraton fannvataccounis|
a
es|||||||a
a
|||| |243
A3 Sub total
A3Sub total|248||||||||[eel||| |A4 Payments relatingto asset and
A4 Payments relating to assetand|||||||||| |investmentmovements
investment movements|||||||||| |Purchasesoffixedassets
fs
Purchase ofinvestments
|
AaSubtotal|||||||||| |Total payments|||||||||| |AS Transfers to I (from) funds|||||||||| |Surplus / (deficit) foryear
Surplus/(deficit)foryearee ae
467|||||||467||376| |APPENDIX
APPENDIX|2
2|1st New Deer Boys'Brigade
.
ist New Deer Boys’ Brigade|1st New Deer Boys'Brigade
.
ist New Deer Boys’ Brigade|1st New Deer Boys'Brigade
.
ist New Deer Boys’ Brigade||||||||sc034995
$C034995|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Section B Statement ofbalances
Section B Statement of balances|||||||||||||| |Categories
Categori||Deta|||Unrestricted
funds
to nearest
E
‘
—
e
to nearest é||Restricted funds
to nearest
E
Restrictedfunds
to nearest £||Expendable
endowment
funds
to nearest
E
Expendable
endowment
funds
to nearest £|Permanent
endowment
funds
to nearest
E
Permanent
endowment
funds
to nearest £||Total current
period
to nearest
E
bape
oe
P
to nearest é|Total last period
to nearest
Totallastperiod
to nearest £| |BI Cash funds
B81 Cashfunds||id bank
balan
art
of
Cash and
bank balancesat start
of|ls
yea||2,227||||||||
2,227|4,851| |||i
n
f
Surplus/ (deficit)
shownon receiptsand
payments account|and||||||||||
||53%| |||(Agree balances With rece;ptsand payments
account(s))
ee
Cash
and bankbalances **a**tendofyear
(Agree balances with receipts
nd payments
account(s))|||ee
| 2684||||||||fee
| 260||
|
2,227| |||Details
Details|||||||Fund to which asset belongs
Func towhich assetbelongs|||Market valuation
Market valuation|Last year
Last year| |||||||||||||to nearest
E
to nearest £|to nearest
E
to nearest £| |82 Investments
B2Investments||||||||||||||—
—————_—_| |||||||||||||}|| |||||||||||||||}| |||||||||||Total|||:| |33 Other assets
-=|Details
Details
=||||||Fund to which asset belongs
Fundtowhichassetbelongs
|
=|||Cost (if available)
to nearest
Cost {ifavailable)
to nearest &||Currentvalue
(it
available)
to nearest
E
Currentvalue (if
avaiable}
to nearest é|Last year
to nearest
E
Lastyear
to nearest é
re
|
|
=| ||||||||||Total||*||;| |||Details
Details|||||||Fund to which
Fund towhich|liabi'ity relates
liabilityrelates||Amountdue
Amountdue|Last year
Last year| |34 Liabilities
84 Liabilities||||||||||||to nearest
to nearest =|to nearest
to nearest £
"]| |||||||||||||}|| |||||||||||||_ees||| |Contingent liabilities
BS Contingent liabilities||Details|||||||Fund to which Lability relates
‘
Fundtowhich liabilityrelates||j|Amountdue
Last year
(estimate)
to nearest
to nearest
E
Amountdue
réxiiniats)
Lastyear
to nearest &
to nearest £
|
_es||| ||||||||||||||||
|| |||||||||||Total||||| |Signed by one or two trustees
On behalf of all the trustees
Signed by one ortwo trustees
on behaifofallthetrustees||Signature
Signature|||||||Print Name
PrintName||||Date Of approval
Date ofapproval| ||||A
Zs
fs
Ande KMart|||||pcos
pass
ANDREW ELPHYNSTOME||||24/3
21,
~
|
TOME
24/3)26
|||| ||||||||||||||
Hore
ent|| > 2015-02-24-rp-accs-cs.verson-excel.mth-amendee.cetl 2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2024-25 2024-25 / Statement Statement of[of] balances talances 2 2 > Cecemöer Oecember 2007 2007 APPENDIX APPENDIX 2[2] . y 1st 1st New New Deer Deer Boys' Boys’ Brigade Brigade Section Section[C] C Notes Notes[to] to[the] the Accounts Accounts $C034995 sc034995 C1 CI Nature Nature and and purpose purpose of[of] funds funds (may[(may] be[be][stated] stated on on analysis analysis of funds of funds worksheets) worksheets) > Type Type of[of] activity activity or or project project supported suppoåed Individual aie institution[I] Number ee made[of] grants . — C2 Grants —= > Total Total C3a C3a Trustee Trustee remuneration remuneration If If no no remuneration remuneration was was paid paid during during the the period period[to] to any any charity charity trustee trustee or or person person connected connected to[to] a a trustee trustee cross cross this this box box (otherwise (otherwise complete complete section section 3b) 3b) > Authority Authority under under which which paid paid . C3b C3b Trustee Trustee remuneration remuneration - - > details details C4a C4a Trustee Trustee expenses expenses If If no expenses no expenses were were paid paid to to any any charity charity trustee trustee during during the the period period then then cross cross this this box box (otherwise (otherwise complete complete[section] section[4b)] 4b) > Number Number[of] of £ trustees trustees > C4b C4b Trustee Trustee expenses expenses - - Reimbursement Reimbursement of[of] expenses ex enses paid aid on on behalf behalf of of Chari Chari > details — aa > Transaction Transaction Balance Balance amount[(E)] outstanding[at] > Nature Nature of of relationship relationship Nature Nature of transaction of transaction amount (£) outstandingeriod riod end end (£ E at > C5 C5 Transactions Transactions with with trustees trustees > and and connected connected persons persons > C6 _ Other information Be > 2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2024-25 2024-25/[/] Notes Notes 3 3 December December > December December 2007 2007 APPENDIX APPENDIX[2] 2 $C034995 sc034995 ## 1st 1st New New Deer Deer Boys' Boys' Brigade Brigade ## Additional Additional[analysis] analysis[(1)] (1) **----- Start of picture text -----**
||||||||||||||||||||||||||||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Analysis|Analysis|of|[of]|[receipts]|receipts and|[and]|payments|[payments]| |1|1|Donations|Donations| |Unrestricted|Unrpstricted|to|to|fundsnearest|fundsnearest£|E|Restricted|Restricted|to|to|nearest£|nearest|funds|fundsE|Expendableendowment|Expendableendowment|to|to|fundsnearest|nearestfunds|£|E|endowment|endowment|Permanentto|Permanentto|nearest|fundsnearest|funds|£|E|Tora|Total current|to|to|period|periodnearest|nearest|concent £|E|Total|Totalto|to|nearest|nearestlast|last period|[period]|E|£| |—|==| |2|2|Grants|Grants| |unrestnctea|Unrestricted|to|to|fundsnearest|findsnearest £|E|Restricted|Restricted|to|to|nearest|nearest|funds|funds|£|E|Total current|Totalto|to|nerind|Pperenn|nearest|nearestcurrent £|E|Total|Totalto|to|nearest|nearestlast|last period|[period]|E|£F| |Total|==|=| |3|3|Gross|Gross|receipts|receipts|from|from|other|other|charitable|charitable|activities|activities| |Unrestricted|Restricted funds|endowmentExpendable|endowmentPermanent|Total|current|Total|[last]|period| |Unrestricted|to|to|nearest|nearest£|funds|funds|E|Restricted|to|to|nearest|nearest funds|[E]|£|Expendableendowment|to|to|fundsnearest|fundsnearest£|E|endowment|to|toPermanentnearest£|fundsnearest|funds|E|Total|to|to|period|period|nearest£|nearest|carrent|E|Total|to|to|last|nearest|nearest= period|E| |Uniforms & Subscriptions|[100]| |4|4|Payments|Payments|relating|relating|directly|directly to|to|charitable|charitable|activities|activities| |Unrestricted|Restricted|funds|Expendableendowment|endowmentPermanent|Total|current|Total last|period| |Unrestricted|to|to|fundsnearest|nearestfunds|£|E|Restricted|to|to|nearest|nearest|funds £|E|Expendableendowment|to|to|fundsnearest|nearestfunds|£|E|endowmenttoPermanent|to|nearest|fundsnearest|funds|£|E|Total|to|to|period|periodnearest|nearest|current £|E|Total|to|to|last|nearest|nearest period|E|£| |Costs for outing|a)|[784]|[233]| |Uniforms & prizes|ee)|a)|;|sd| **----- End of picture text -----**
> December December 2007 2007 > 2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2024-25Additional 2024-25Additional notes notes[(1)] (1) APPENDIX APPENDIX[2] 2 $C034995 sc034995 > Additional Additional analysis analysis[(2)] (2) |5 Breakdown of unrestricted funds
5 Breakdown of unrestricted funds|||unrestricted|unrestricted|Unt•öätricted|Unt•öätricted| |---|---|---|---|---|---|---| ||fund I
- enter|fund 2|fund 3|- enter|fund|- enter| ||name of fund|nanie of|name|fund||of fund| ||below|below|below|||| |||||||Total
unrestricted
funds
Total
unrestricted
funds last period
Total
Total
unrestricted
unrestricted
funds
funds last period| |Receipts
Receipts
Receiptsfromfundraising activities
Grosstradingreceipts|[20|
[
|
|
558 |
a|||||[of|
a|Seer
es|ee
aeee
a|eee| |Rentsfromland&buildings
Grossreceiptsfromothercharitable activities
Sub total|YY
|
100||||||ie:||ae)
|
100| |
L568|| |Receipts from asset & investment sales
Receiptsfromasset& investment sales||||||| |Proceeds from sale of fixed assets
Proceeds from sale offixed assets||||||| |Proceeds from sale of investments
Proceeds from sale of investments||||||| |Sub total
Sub total||||||| |Totalreceipts
Totalreceipts||es]es]|es]Sd|||| |Pa ments
Payments||||||| |Grosstradingpayments
Investmentmanagementcosts
Paymentsrelating directly tocharitable activities
Grantsanddonations
Audit/independentexamination]
Preparationofannualaccounts:he
ne
eee|TC
SC
|
243|
——a]
Cd
**|**
he
_
||||||es |
es |
|
23 | |
233 |
ferececereceretS| |imoeemceersen|
es|
r-1,—i«d
[SYrsd
|
ee:|Se| |Subtotal|[___—243||||||Po
243233|| |Payments relating to asset and investment
Payments relating to asset and investment||||||| |movements
movements||||||| |Purchases of fixed assets
Purchases offixed assets||||||| |Purchase
of investments
Purchase of investments||||||| |Sub total
Sub total||||||| |Totalpayments||a]Ss)|Ss)a)||a)as]aay|| |Transfers to I (from) funds||||||| a Nature and and purpose u ose of[of] funds[funds] > December December 2007 2007 2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2024-25Additional[2024-25Additional] notes notes (2) (2) APPENDIX APPENDIX[2] 2 > 1st 1st New New Deer Deer Boys' Boys' Brigade Brigade sc034995 $C034995 Additional Additional analysis analysis[(3)] (3) |6 Breakdown ofrestricted funds
6 Breakdown of restricted funds|6 Breakdown ofrestricted funds
6 Breakdown of restricted funds||||||||| |---|---|---|---|---|---|---|---|---|---| ||||Restricted fund||Restricted fur,'|Restricted|||| ||||enter|of||.|name of||| ||||fund below||lune beimv|fund|be:ow||| ||||||||Total restricted
Total restricted|Total restricted
Total restricted|| ||||||||funds
funds||funds last
funds last| ||||||||||period
period| |Receipts
Receipts|||||||es|
es|
=|ae|| |Receipts fromfundraising activities|||||||a|eee)|| |Income from investments other than|land and||||||||| |buildings|||||||||| |Rentsfrom land&buildings
Grossreceiptsfromothercharitable|activities
siiaaead||||||Yai ;
sd
mz|
Samed|aT||| |Receiptsfrom asset & investmentsales
Receiptsfrom asset& investment sales|||||||||| |Proceeds from sale of fixed assets
Proceeds from sale offixed assets|||||||||| |Proceeds from sale of investments|||||||||| |||Sub total
Sub total|||||||| |Payments
Payments|||||||||| |Expensesforfundraising activities
Gross trading payments|||||||Pe
|e||| ||||||||a||| |Payments relating directly tocharitable activities|||||||bel||| ||||||||es||| ||||||||—||| ||||||||—||| ||||||||as||| ||||||||ail||| |||Sub total|||||ea)||| |Payments relating to asset and investment
Payments relating to asset and investment|||||||||| |movements|||||||||| |Purchases of fixed assets|||||||||| |||Sub total|||||||| ||Teleet:||(SRE||SF]GE)||||||| |Net receipts/(paymentS)
Transfers to I (from) funds
Netreceipts (payments)
Transfers to/(rom)funds|||[
a]Ee||[III
Ee ee)EE||||| |surplus/(deficit)foryear|||||||CZZI||| |Nature and
u
ose of funds
a
and purpose offunds|||||||||| 2015-02-24-rp-accs-cs-version-excel-with-amended-cell 2024-25Additional 2024-25Additional notes notes[(3)] (3) > December December 2007 2007 ## APPENDIX APPENDIX 3[3] |OSCR|| |---|---| |Scottish Charity Regulator
Scottish Charity Regulator|| |Report to the
trustees/members
of
Report to the|Inde endent examiner's report on the accounts
Charity name
1ST NEWDEER BOYS' BRIGADE
___Independent examiner’sreport
on theaccounts
| Charity name| |Registered charity
number
Registered charity
mumber|sc034995
|'SC0349950| |On the accountsof the
charity for the period
Ontheaccountsofthe
charityforthe period|Period start date
Period end date
Month
ULY
Year
024
Month
UNE
Year
to
025
|
Period startdate
=
©
=|
~~ ~~Periodenddate
__
__ Day ==
=Month =
ssYear
C=O
____Month
Year
01
JULY
2024
to
30
JUNE
2025| |Set out on pages
Setoutonpages|1
(remember to include the page
umbers of additional sheets)
b-—-- tt
nove
4
ber
to
include
th
—
FuinbersoftdeiGonalaheatsy| |Respective
responsibilities of
trusteesand examiner
Respective
responsibilities Of
trusteesand examiner|The charity's trustees are responsible for the preparation of the accounts in accordance
with the terms ofthe Charitiesand Trustee Investment (Scotland) 2005 Act and the
CharitiesAccounts (Scotland) Regulations 2006 (as amended). 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.
The charity's trustees are responsible forthe preparation oftheaccounts in accordance
withtheterms ofthe CharitiesandTrustee Investment (Scotland) 2005Actand the
| CharitiesAccounts (Scotland) Regulations2006 (asamended). Thecharity trustees
consider that the audit requirement ofRegulation 10(1) (d) oftheAccounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section
| 44(1) (c) ofthe Actand to state whether particular matters have come to my attention.| |Basis of independent
examiner's statement
Basis ofindependent
examiner’s statement|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
Regulations. An examination includes a review ofthe accounting records kept by the
My examination is carried out in accordancewith Regulation 11 ofthe2006Accounts
Regulations. An examination includes a review oftheaccounting records kept by the| ||charity and a comparison of the accounts presented with those records. It also includes
charity and a comparison ofthe accounts presented with those records. It also includes| ||consideration ofany unusual items or disclosures in the accounts and seeks
| consideration ofany unusual items or disclosures in the accounts and seeks| ||explanations from the trustees concerning any such matters. The procedures undertaken
_ 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, I do
do not provide all the evidence thatwould be required in an audit and, consequently,
| do| ||not express an auditopinion on the view given by the accounts.
_ Notexpress an auditopinion on theview given by the accounts.| |Independent examiner's
statement
Independent examiner’s
statement|In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page*]
| |n the course ofmy examination, no matter hascome tomy attention [otherthan that
| disclosed on the attached page*]| ||1.
which gives me reasonablecause to believe that in any material respect the
4.
which givesme reasonable cause to believe that in any material respect the| ||requirements:
|
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 keep accounting records in accordance with section 44(1) (a) ofthe 2005 Act and
|
Regulation 4 ofthe 2006 Accounts Regulations, and| ||to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
| *
to prepare accounts which accord with the accounting records and comply with
Regulation 9 ofthe 2006 Accounts Regulations| ||have not been met, or
| have notbeen met, or| |Signed:
Name:
2.
to which, in my opinion, attention should be drawn in order to enable a proper
understanding oft e accounts to be reached.
Date:
KAREN
BROWN
| 2.
towhich, in my opinion, attention should bedrawn in ordertoenablea proper
_____understanding
of
theaccountstobereached.
ee
Signed: Aken
bvrr
_—_Date:
ou (B(2L
Name: KAREN BROWN|| |Relevant professional
Relevant professional|| |qualification(s) or body
qualification(s) or body|| |(if any):
(ifany):|| |Address:
Address:|HOPEDALE
HOPEDALE
.
i| ||MAUD| ||PETERHEAD
_PETERHEAD
|| ||AB42
4RA
AB42
4RA| *Please *Please delete delete the the words words in[in] the the brackets brackets if[if] they they do do not not apply. apply. If If the the words words do do apply, set apply, set out out those those matters which matters which have have come come to to your your attention attention on on the the following following page. page. APPENDIX APPENDIX[3] 3 ## Disclosure Disclosure[section] section > Only Only complete complete[if] if the[the] examiner needs examiner needs[to] to highlight highlight[material] material problems. problems. Give Give here here[brief details] brief details of[of] any any[items] items[that] that[the] the examiner wishes examiner wishes[to] to disclose disclose