APPENDIX 3
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Scottish Charity Regulator
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Independent examiner’s report on the accounts. trustees/membersReport to theof CochraneCharity nameCastle Halls Management Association.
| Registered charity | SC040310 | |
|---|---|---|
| number | ||
| On the accounts of the | Period start date Period end date |
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| charity forthe period | Day Month Year Day Month Year 01 04 2025 to 31 03 2026 |
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| Setoutonpages | ber to include th: apieof‘additionalsheets) |
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| Respective responsibilitiesOf trusteesandexaminer |
the charity's trustees are responsible forthe preparation oftheaccounts in accordance withtheterms ofthe Charities and Trustee Investment(Scotland)2005Actandthe CharitiesAccounts (Scotland) Regulations2006 (asamended).Thecharitytrustees |
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| considerthatthe audit requirement of Regulation 10(1) (d) oftheAccounts Regulations | ||
| does not apply. It ismy responsibility toexamine the accounts as required under section | ||
| 44(1) (c) oftheAct and to statewhether particular matters havecome tomy attention. | ||
| Basisofindependent examiner'sstatement |
Myexamination is carried out inaccordancewith Regulation 11 ofthe2006Accounts Regulations. Anexamination includes a review oftheaccounting records keptbythe |
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| charity and a comparison ofthe accounts presented with those records. It also includes | ||
| consideration ofany unusual items ordisclosures in the accounts and seeks | ||
| explanations from the trustees concerning any such matters. The procedures undertaken | ||
| do not provide all the evidence thatwould be required in an audit and, consequently, | ||
| not express an audit opinion on the view given bythe accounts. | ||
| Independentexaminer’s statement |
_ | n the course ofmyexamination, no matterhascometomy attention [otherthan-that disclosed-onthe-attached page*] |
| 1. which givesme reasonable cause to believe that in any material respectthe |
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| requirements: | ||
| * — to keep accounting records in accordance with section 44(1) (a) ofthe2005Actand | ||
| Regulation 4 ofthe2006Accounts Regulations, and | ||
| * to prepare accounts which accord with the accounting records and comply with |
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| Regulation 9 afthe 2006 Accounts Regulations | ||
| have not been met, or | ||
| 2. to which, in my opinion, attention should bedrawn in orderto enable a proper |
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| Signed: Name: |
understanding oftheaccountstobereached. “>Daned Date: Alya7fe SARs DANICS |
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| Relevant professional | ||
| qualification(s) orbody | ||
| (ifany): | ||
| Address: | 29 GLANS Dive | |
| TONSTONE | ||
| PASOHA |
“Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose