2025-06-30-accounts - Whitekirk Community Company

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Docusign Envelope ID: 29DBCCD7-429A-4ADB-B93C-638FA4C79B87

Independent Examiner's Report to the Trustees of Whitekir Community Company

I report on the accounts for the year ended 30th June 2025 set out on pages nine to seventeen.

Respectiv responsibilities of trustees and Haminer

The charity's trustees are responst"ble for the prepmation of the accounts in accordan e with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirem of Regulation lO{l)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the ac ounts as required under Section 44(1Xc) of the Act and to on. state whether particular matters have come to my atten

accounts presented with those records. It also includes consideration of any unusual items or disclosures in the ac ounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the ac ounts.

ment Independent examiner's sta

In connection with my examination. no matter has come to my attention :

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

to keep ac ounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

to prepare accounts which ac ord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Sheryl Macaul y FCCA EQ Accountants Ltd 47-49 The Square Kelso Roxburghshire TDS 7HW

30-01-2026 | 14:11 GMT

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