**Independent examiners report For the year ended 30th June 2025 For 1st Kirkwall Rainbows** 

**Charity number N/A** 

## Respective responsibilities of trustees and examiner 

The charity’s trustees are responsible for the preparation of the accounts in accordance wi the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Sco Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10 the Accounts Regulations does not apply. It is my responsibility to examine the accounts as under section 44(1) (c) of the Act and to state whether particular matters have come to my 

## Basis of Independent Examiners Statement 

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (S 

## Independent Examiners Statement 

In the course of my examination, no matter has come to my attention 

- 1 which gives me reasonable cause to believe that in any material respect the requirem 

- to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and R the 2006 Accounts Regulations, and 

- to prepare accounts which accord with the accounting records and comply with Regu 2006 Accounts Regulations 

have not been met, or 

- to which, in my opinion, attention should be drawn in order to enable a proper underst 

- 2 accounts to be reached. 

____________________________ 2 Kangen Signature 

28/02/2026 ____________ Date 

Name: Deborah Langan 

Address: Rouswick Deerness Road 

Kirkwall 

KW15 1SW 

ith the terms of 

tland) 

(1) (a) to (c) of 

s required 

y attention. 

Scotland) 

ments: 

Regulation 4 of 

ulation 9 of the 

tanding of the