OpenCharities

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2025-09-30-accounts

APPENDIX 3 Indapendent examiner's report on the accounts R•port to th• CtwtynarnB tr￿t••$ImemberJ of Ho L f Ani AeosfoLAf e R•gtstsf•d ch•rlty SC 03¥ fil L numb•r On the accounts of tho charlty ftr th• p•vl¢)d Perhid start date Period end date D•y Y011 20 2oLf. S•t out on pg R•Jp•¢tiv• The ¢harity's tru¥tee$ are re¥p9nWb￿ for preparation of the wKounl$ in a￿OrdanGe r••pon•lNlItIM of wrth the lemis of the Charit$ and Truste& In￿Stment IS¢ottandl 2005 Act and the tru•toM •nd •xmln•r Cbarrties Account5 Iscthlandl Regulat￿￿$ 20C6 las amended). The charty tnJ51ees onsi¢Jer Ihat the audit requirement of Regulab"on 10111 Idl ol lh• Regul•b"gn• Joes not apply. 11 1$ my responwblity lo examine the accounts •• rewired under 8•Ctlon 44111 Icl L)1 the Act and to slate whether particular matters have ¢om• lo my attenlKn. B#•li of Ind•wnd•nt Ply eXa￿natIon Is cwried out in accordan￿ Regulalh?n 11 of trie 2006 Ac¢ounls •xamln•rf• •tstsm•nt Regulats"ons. eX￿InatIon Indudes a review of the accounttng records kept by the charity and a comparison ol the accounts presenled Ihose records. 11 also indude8 consideration ol any unusual rtem5 or disclosur•s In the accourrt# and sa•k$ explanat￿nS from the truslees conuming any sui matt•rs. Thè procedureg undèrtaken ¢J nol provide all the evidence that I•￿Uld be requed in an gudil And. con8équénUy, I do not expre$$ an audit opinw M the vthv given by th? a￿￿￿¢•. Ind•wthnt èxamin•W# In thè course ol my exarninat￿n. no mattaf has ccrn io my att•ntlon lther than that ststsm•nt rfixlow on the attathed page'l vthith ￿Ve5 me reasonabl& cauge to belie¥e that in any matertal resped the U1￿ments lo keep accourrting records In accordance with sect¥Jn 44111 {al Dftr￿ 200S Act and Regulation 4 ofthe 2006 Ac¢cMJnts Regulation5, and to prepare a¢¢wnls whth accord vAlh the accounllng fKoTds and compty ￿th Re9￿all0￿ 9 ofthe 20C6 A¢L￿ntS ReguW"ons h8ve not been met. c 2. to which, in my opin￿, attentim Should be drawn in offjer to en•bl• • prop•r Indin9 of t accounts to be reathed. Slgn•d"': Nm•: R•l•¥ant prof•ssional qU8llfic•tlonls) or body lff any).. kn4 ' AddresB: t1￿wA f 14 11 ?1ea8ode￿1O In rftrwdonotawty. Ifihe do ¥•ly. geiclk matter5 h#veiiitrJ attwtbn oftthe lolloin9 Pa9P. "' OSCR￿N xcepl or trn&J 5pJn8wrE5

APPENDIX 3 Disclosure section Onty cM)pl8te rf the examiner nèéds to hvJhlvJht malenal problems. Giv• horo briof d•tsil* of any items tha¢ the gxamingr wi8ho¥ to .. dhclw• ".