APPENDIX 3 oscr Office of the Scotiish Charlty Regulator Independent examinerfs report on the accounts Report to the Chwity Irusteeslmembers of Penicuik Community Fit R85pond8T5 Reglstered charlty SC037495 number On the accounts ofthe charlty for the porlod Pericxj start Ilate Period end date 01 NOV 2024 31 Oct 2025 Set on pages 1-2 Respective The trustees are responsible knthe preparation of the accounts in accordance responsibilities of wlth the tern of the Charibes and Trustee Invesknent {S(xrtland) 2005 Act and the trustegs and examiner Charities Accounts (Scolland) Regulattons 2006. The charity tnjstees constder that the audtt requirement of ReguEation 10{1) (d) of the Acc•JJnts Regutations does not appty. It is my responsibilty lo examine the accounts as required under section 44{1) {c} of the Act and to stste whether parttujlar matters have come to my attention. Basls of Independent My examination ks CaTied out in accor wtth Regulation 11 ofthe Charitres examlnerfs statement AcccHJnts Iscodand) Regulations 2006. An examinatk)n includes a rwew of the ac(x)unlÉng re¢(dS kept by diarity and a comparison of the accounts presented with those reu)rds. It a]so indud&s cortsideratK)n of any unusual itewE or disclosures in the accounts and seeks explanath)ns from the IteeS ncemIng any such matters. The procedures undertaken do not provide all the eVIder that would te required in an audti and. consequentty. I do not express an audtt Opin on the actounts. Ind8p&ndènt examinees In the cOue of my examinatK)n, no matter h&$ (me to my attention [other than th8t statement dClOSed on the attached pagel 1. whith gives me yea$able uSe tr) Ixlteve that in any material respect the requirements: to keep aecountng records in accordants viith Sect 44(1) {a) of the 2005 Act and Regulation 4 of the 20C ACCnts Regulations. and to prepare accounts whtch accord wrth the accounting records and compty wtth Regulation 9 of the 20 Accounts Regulations have not been meL 2. to whth, in my opinion, attentb)n shwld be drawn in order to enab a proper understanding of the accounts to be reached. Signed: Name: Maureen Sanford Relevant professional qualification(s} or body (if anyl: Address: Beeslack Stables Edinburgh Road Penicuik EH26 OQF 06 April 26 fdlowiffj page.
APPENDIX 3 Disclosure section Only complete rfthe examiner needs to highlight material problems. Glve here brief detsils of any Items that the examlner wlshes to disclose 14one