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2025-12-31-accounts

Independent Examiner's Repo to the Trustees ot the Larbert chUrd￿ Youth Trust I rerM)rt on the aCc￿nts ¢A the charity f¢X year 31 De£ember 2025 whKh are s& (Krt on Pages I to 6 abcNe. The chartys tnjstees are reS￿￿51b[e for ￿ preparatDJn cltrE accwnts in aCC(Kdan￿ wth the terws of the Charities and Tr￿￿ InVestr￿t (otknd) Act 2CK)5 and the Chartlies AcCc￿nts (Scctland) ReguL4tims 21) The chatity trusiees consideJ that the a￿Trt reqU￿ement (l Rejulation 10 (I) (d) ( the Accounts Regulations not arvly. It 6 Frry r￿￿SIbIlIty to aBmine the ￿(￿ftts as re]uired uTrJ Section 44 (IXC) of the Act and to state whets partrular mattes coffE tr) my attenticn. exBminatic¥i s carrled in accordantr viith RegUlalK￿ 11 rfthe Charities kcojnts {Scotland} Regulations 2Cth. An examinati(￿ indudes a revEw clthe acccwntiro rec￿d5 kept by the charity and a c(xnpariwi of the accounts wtsented with tIK6e It also includes constdeFatp)n cf any unusual iteTh6 or d￿k￿re5 in the actt￿nts, and seeks expknations from the trustees c(Y¢ceming any th matters. The PT￿edureS undertaken do not provide all the ￿￿KIentr that Wc￿k1 tE requir&d in an and cor64uentty I (k) not ejprtss an audit ¢)n the view gi4en by wwnts. Independejrt Examinerfs Statanatt In the course (rf my examination no nBtter IHS cfft to ry attartK l. which gwes me re39Y￿ble cause to believe that in any rrk3terial the requirements: to keep accountirtsJ in accordan￿ with ￿ti£MI 44 (1) (a) rfthe 2(K35 Att and Regulation 4 of the 2006 Accounts Regulations, and to prepare accryFnts which ￿c(￿￿ with the accounting r￿￿￿S and with 9 of the 21YJ6 Acc￿Ents Regulati￿ have not bn rt, 2. to whKh, in my opinicm, attenti)n sFx)uld be drawn in (der to enabk a prorer Unde￿ndIng cf the accounts to be reached. SiJn&J steve Barton ASIP Flat 3. Beechmount House Cam)nvale Road 28.J6w26 FK5 3LG