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 b*n 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