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