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Scottish Charity Regulator<br>**----- End of picture text -----**<br>



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Report to the | Charity____Independentname examiner’s report on the accounts.<br>trustees/members of Nepal Scotland Association<br>Registered charity | [SC035084]<br>On™the accountsnumberof the | _Period__  start:  date_ LT Period end date<br>0 05 46 °° 5<br>“i_ : a “ a a aa a<br>to include the page<br>Set out on pages : = ar oe (rememberjumbersof additional sheets)<br>rea artes | The charity's trustees are responsible for the preparation of the accounts in accordance<br>t Bas opi be with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>7 examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees<br>| consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations<br>| does not apply. It is my responsibility toexamine the accounts as required under section<br>| 44(1) (c) of the Act and to state whether particular matters have come to my attention.<br>Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts<br>examiner's statement | Regulations. An examination includes a review of the accounting records kept by the<br>charity and a comparison of the accounts presented with those records. It also includes<br>consideration of any unusual items or disclosures in the accounts and seeks<br>explanations from the trustees concerning any such matters. The procedures undertaken<br>do not provide all the evidence that would be required in an audit and, consequently, | do<br>not express an audit opinion on the view given by the accounts.<br>Independent examiner's In the course of my examination, no matter has come to my attention [other than that<br>statement disclosed on the attached page*]<br>1. which gives me reasonable cause to believe that in any material respect the<br>| * requirements:to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and<br>Regulation 4 of the 2006 Accounts Regulations, and<br>* to prepare accounts which accord with the accounting records and comply with<br>Regulation 9 of the 2006 Accounts Regulations<br>have not been met, or<br>| 2. to which, in my opinion, attention should be drawn in order to enable a proper<br>Signed**: | Ce een ee = : ZB<br>name 7 Date: | GST o4/ 2O2K<br>PRAASH Anyi Kani a<br>Relevant professional | < % +;<br>qualification(s) (ifor any):body | di CLA O [i Wrrlaay “a L-<br>Address:| ee52 HOME Street,—— SSEY?———GxIA<br>—_Echinh0jp,—-—<br>“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<br>a9followiOSCRCilaccagte.  digital or typed signatures<br>**----- End of picture text -----**<br>



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## APPENDIX 3 

Only complete if the examiner needs to highlight material problerns Give here brief details of any items that the f / examiner wishes to tJ / 


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