|
| |
|
|
|
## APPENDIX 3
Scottish Charity Regulator
**----- Start of picture text -----**
independent examiner’s report on the accounts
Report to the Charity name :
trustees/members of Royal Air Forces Ass - Shetland Brch
Registered charity SC 037855
| On the accountsnumberof the Period start date Period end date
\ charity for the period Day Month Year Day Month Year
t
| °
01 01 2025 31 12 2025
| Set out on pages One to Six. numbersbsof addtionalinclude sheets)th
Respective The charity's trustees are responsible for the preparation of the accounts in accordance
| responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section
44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner's statement Regulations. 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 items or disclosures in the accounts and seeks
explanations from the trustees conceming any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit and, consequently, | do
not express an audit opinion on the view given by the accounts.
independent examiner's _ In the course of my examination, no matter has come to my attention [other-than-that
statement disclosed_on-the-attached-page”]
1. which gives me reasonable cause to believe that in any material respect the
requirements:
* to keep accounting records in accordance 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
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Signed™: GQO(C00Cg Date: 5th February 2026
Name: Stephen William Tulloch
qualification(s) or body
Relevant professional Dip FS
(if any):
Address: 3 Ronald Street
Lerwick
**----- End of picture text -----**
Shetland ZE1if 0BQ they
*Please delete the words in the brackets they do not apply. if the words do apply, set out those matters which have come to your attention on the following page. “OSCR will accept digital or typed signatures.