APPENDIX 3
oscr
Office of the Scotiish Charlty Regulator
Independent examinerfs report on the accounts
Report to the Chwity
Irusteeslmembers of Penicuik Community Fi￿t 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 I￿￿teeS ￿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 cOu￿e of my examinatK)n, no matter h&$ (￿me to my attention [other than th8t
statement d￿ClOSed 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￿ ACC￿nts 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