APPENDIX 3 oscr Office of the Scottish Charity Regulator Independent examiner's report on the accounts V2 Report to the trusteeslmembers of The Pentecostal Churc* of God Nairn Registered charity number On the accounts of the chaty forthe period SC038077 Period start date Month January Period end dale Month Oecember Day 01 Year 2025 Day 31 Year 2025 to Set out on pages IrememberlD Indu ihe page numbtr¢ol additsonal sheeisl Respectlve The charity's Iruslees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment {Scollandl 2005 Act and the trustees and examiner Charities Accounts ISco112ndl Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10111 Id} of the Accounts Regulations does not apply. It is my responsibility lo examine the accounts as required under section 4411} Icl of the Act and to state whether parts"cular matters have come to my attention. Basis of independent My examination is Carried out in accordance with Regulation 11 of the Charities examiner's statement Accounts Iscotlandl Regulations 2006. An examination Includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those words 11 also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such mallers. The procedures undertaken do not provide all the evidence that would be required In an audit and, consequently, I do not express an audit opinion on the accounts. Independent examiner's In the course of my examination, no matter has come lo my attention lother than that statement disclosed on the attached page'l which gives me reasonable cause to believe that in any material respecl the requirements. lo keep awounling records in accordance with section 44111 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and lo 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 unders nd1ng of the accounts to be reached. Date: Signed: Name: Relevant professional qualifieationls} or body lif any): Address: Ritson Young 28 High Street Nairn IV12 4AU "Plèase delete the words in the bracket5 if they do not appty. If the words do apply, Set out those rnatters which have Corm to your attention on the following page.
APPENDIX 3 Disclosure section Only complete if the examiner n*ds to highlight material problems. Give here brief details of any items that the examiner wishes to disclos?