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GIRLGUIDING  44th LOCHEE OLD & ST LUKE'S BROWNIES SCO 40219<br>RECEIPTS & PAYMENTS ACCOUNT FOR THE PERIOD FROM 1-Jul-24 TO 30-Jun-25<br>INDEPENDENT EXAMINATION CERTIFICATE<br>I have examined the Trustees' Report, the Units Accounting records, and the Receipts & Payments<br>Account and Statement of Balances that are attached as part of this document.<br>My examination has been carried out under Section 44(1)(c of the Charities & Trustee Investment (Scotland) Act 2005.<br>To the best of my knowledge & belief, and in accordance with the information & explanations given to me :<br>a) The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the Charities Accounts (Scotland)<br>Regulations 2006 does not apply and therefore the Unit is eligible to have an independent examination.<br>b) The Receipts & Payments Account and Statement of Balances have been properly<br>prepared from the records of the Unit and are in agreement with them,<br>c) The Receipts & Payments Account & Statement of Balances comply with Regulation 9<br>of the 2006 Accounts Regulations and with the Unit's effective Constitution.<br>d) * In the course of my examination, no matter has come to my attention which gives me<br>reasonable cause to believe that in any material respect, the requirements of Section 33 of the<br>2005 Act and Regulations 4 and 9 of the 2006 Accounts Regulations have not been met.<br>or<br>* In the course of my examination the following matters of a material nature have come to my attention :<br>……………………………………………………………………………………………………………………………………..<br>……………………………………………………………………………………………………………………………………..<br>……………………………………………………………………………………………………………………………………..<br>……………………………………………………………………………………………………………………………………..<br>(please delete alternative paragraph* as appropriate)<br>Signed ……………Alison Niven Dated ……23.03.26<br>Name…… Alison Niven<br>Address   21 Pitempton Road<br>               …Dundee<br>               …DD3 9SZ<br>**----- End of picture text -----**<br>