Inde endent Examiner's re ort to the Trustees of A e Concern Arbroath for lear ended 31 Oetober 2025 Report on the financial slalements of the rhiWit! foi. the vear ended 31 October 2025. .hieh are set oul on pagTe 3 Respeetive res onsibilities of Trustees and Examiner The Lharitv's trustees are responsible for the preparation of the accounts in accordance with the tern]s ol. the Charities and Trustee Investmeiil Iscoiland) ?005 Act ("the ?005 Aei".) and the Charities Accounts (Scotland) Regulations 2006 (as amended) ('"Ihe 2006 Regulattons '). The LharitN' s Irustees consider that ihe audit requii'ement ol. Regjulaiion l O( l ) (d} of the .4ccounis Regulations does not applTr". It is m}, responsibility lo examine Ihe accounts as required under secliun 44(1) (c) of the 200) Act and io state Thhether particular matters have come lo MN. attention. Ba515 of Inde endent Examiner's Statement MN, examinalion is carried out in accordance with Regulation I l of the 2006 Regulations. An examination includes a rel'ie. of the a¢countingJ records kept by the Chai'it). and a comparison ol. the aLeouni8 presented i¥"'iih those records. li also includes consideralion of anN' unusual ii¢ms or disclosures in the account% and SL'eks explaiiations from ihe trustees conceming dnw sucli matlers. The procedures undertaken do not provide all the ei'idence that woiild be required in an audit and. consequently, I do not express an audit opinion on Ihe Trie. given b! the accounts. Inde endent Examiner's Statement In th¢ course nf mv examinalion, no matter has come to my attenlion:_ which gives me reasonable cause lo believe thai. in any material respect, the quirements'.- a. to keep accounting records in accordance '1th section 44(1) (a) ol. the ?005 Act and Regyulation 4 of the ?006 Regulalions. and b. to prepare accounts which aLLord M'ith the accounting records and compl! 'ith Regulation 9 of the 2006 Regulations have not been met. or 2. to which. in my opinion. alt nlion should be draH"n in order to enable a proper understanding of the accoiii s to be reached. Signed Date.a7 Niall Aleiander Milne Independent Examiner 15 ½ Victoria Street Arbroath An2US DDII 2BP
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