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
cha￿ty 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?