APPENDIX 3
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Seutisn Charity Repulatar
Independent examiner's report on the accounts «
Report to the Charity name
trustees/members of Dalgety Bay & Hillend Gala Committee
Registered charity SC 038998
number
On the accounts of the Period start date Penod end date
charity for the period Day Month Year Day Month Year
1 Sept 2024 to 30 Aug 2025
Setiolit or Rages mater diecainalshest)
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 {ny the course of my examination, no matter has come to my attention
statement
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
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have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed**: fo Ait[ry)] Date: 12 March 2026 Name: Andrew MacDonald Relevant professional qualification(s) or body Chartered Accountant, Institute of Chartered Accountants (if any): Scotland Address: Meadale, Struan, Isle of Skye IV56 8FY
** OSCR will accept digital or typed signatures
*Piease delete the words in the brackets if they do not apply. !f the words do apply, set out those matters which have come to your attention on the following page.
APPENDIX 3
A en
j
| Disclosure section #“ — maa — — . ot
Only complete if the examiner needs to highlight material problems.
Give here brief detailsof examinerany itemswishesthat theto disclose
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