APPENDIX 3 OSCR VJL ScOtth Chanty Regulator Independent examiner's report on the accounts Report to the Charity name trustaeslmembers of Kilmarnock & District Can Cycle Reglstered charlty SC036831 numbar On the accounts of the charfty for the period Period start date Month Period end date Month Day Year Day Ye•r 01 2024 to 31 03 2025 Set out on pages lr•rwmTtr trUd• th• p•g• Nmt•r• of •dditioMI a1•) Respactive The charity's trustees are responsible for the preparation of the accounts in accordance responsbbilities of with the temis of the Ch8rities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2CQ6 (as amended). The charity trustees consider that the audit requirement of Regulation 10{11 (d) of the Accounts Regulations does not apply. It is my responsibility to examin8 th8 accounts as required under section 44{1) (¢) of the Act and to state whether particular matters have come to my attention. Basls of Independent My examination is carried out in accordance with Regulation 11 of the 20CIS Accounts examlnerfs Statement Regu181ions. An examination includes a r8Vi8w of Ihe•accounting records kept by th8 charity and a cornparison of the 8ccounts presented with those records. It 81so includes consideration of 8ny unusual items 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 sn audit and,4consequently, I do not express an audit opinion on the view given by the accounts. Independent examIne6 In th8 cours8 of my examination, no mattef has come to my attention statement which gives me reasonable cause to believe that in any material respect the requirements. to keep accounting records in accord8nce with section 44{1) (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. Signed: Date: /y/ I/2LZ Name: Kaye Johnstone Relevant professlonal qualification(J) or body (If any): Address: 27 Vernon Street Saltcoats KA21 SHE (Receipts & Payments I 'Please delete the word8 in the brackets ifthey do not apply. If the words do appty, set out th08e matters vthich have Gome to your attenlon on the follng page.
APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight malerial problems. Glve here brief details of any items that the examiner wishes to disclose