Independent examiners report
Forthe year ended 30 June 2026
For
Capshard 3 Rainbows
SC035285
Charity number
Res
ective res
onsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of
the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland)
Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(I) (a) to (c) of
the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required
under section 44(I) (c) of the Act and to state whether particular matters have come to my attention.
is
f In
My examination is carried out in accordance with Regulation11 of the Charities Accounts (Scotland)
Regulations 2006. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any unusual
itG. a or disclosures in the accounts and seeks explanations from the trustees concerning any such
matters. The procedures undertaken do not provide all the evidence that would be required in an audit
xa
Inde
endent E
aminers Statement
In the course of my examination, no matter has come to my attention
which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 44(I) (a) of the 2005 Act and Regulation 4 of
the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the
2006 Accounts Regulations
have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
-i_8_/_8_ /_i_C_-
Signature
Date
Name: Ki(LST-I
Address:
so ToJMjLMO P.AC<
I ¢KL4Lf)Y