APPENDIX 1 oscr Period start date Month Year Apnl 2024 Period end date Month Year March 2025 Da 1st From To 3151 Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered charity number Charity's principal address Scotia Education Trust Changed from "Scotia Education Trust for Africa. October 2020 SC041987 56, Campsie Drive Milngavie Glasgow Postcode G62 8HP Names of the charity trustees on date of approval of Trustees. Annual Report Trustee name Office (if any) Dates acted if not for whole year lor body) entitled to appoint trustee (rf any) Chairperson Person named above in exceptional circumstances. Otherwise approval by majority of Trustees. 10 11 12 13 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any. (for example, those who resigned part way through the financial period) Name Dates acted if not for vthole year Structure, governance and management Type of governing document The Trust was established in November 2010 and was recognised as a Scottish charity with effect from 22nd December 2010. The Trust is administered in accordance with the terms of the Trust Deed. Truslee recruitment and appointment Appointment and removal is in accordance with the Trust Deed Objectives and activities Charitable purposes The purpose of the charity is:. Prevention or Relief of Poverty Advancement of Education Advancement of Health Relief of Those in Need By Reason of Age, 111 Health, Disability. Financial Hardship or Other Disadvantage in Afn'ca, mainly but not exclusively, in Malawi. Summary of the main activities in relation to these objects Improvement in infrastructure and fvnding to enhance educational resources in Primary schools or Secondary Schools in rural locations near Blantyre. Malawi and enabling Secondary education for needy children. APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period In common with many charities, most funding allocated during the reporting timeframe is capital in nature {e.g. for infrastructure with a lesser amount on revenue expenditure). Capital projects support the expansion of service and quality of education provision. Mitsidi Community Day Secondary School (CDSS). Repairs to solar systems and maintenance, stationery, textbooks, laboratory materials. painting of chalkboards, servicing & repairs of water harvesting system, temiite treatment, repairs to desks, 100 new desks, brick fen￿ Head Teacher house, inside painting of the school, retaining walls, shelving for library, minor repairs to outside drainage and to lab sinks, cupboards for Teachers, Office and Laboratory storeroom, holiday teaching for exams classes. start of building a kitchen to give students and Staff a mug of porridge each morning. It is hoped that this will improve attendance. punctuality. concentration in class and exam results. St. Wincent de Paul Secondary School. Completed building of labs and library. 15 bunk beds made. Solar systems made functional again. Added an intemal corridor and another six bathrooms to the girls, hostel. started building a triple classroom block because of overcrowding (566 students in 5 classrooms), bought materials, textbooks. mattresses, 250 chairs, beds for patients, pharmaceutical agents, 210 chairs for library, fumiture for Director's Office. Spraying for bed bugs in hostels. 80 tables, librarian counter and noticeboards plus metal bookshelves for library were made. Toilet roof maintained. Borehole water solar system and copy printer machine were serviced. Secondary school sponsorship. In academic year 2024 - 5, fees and support for 81 students in secondary education at four drfferent schools was provided. Programme managed locally in Malawi by Joshua Orphan and Community Care (UK Registered Charty 1114727). Higher education - cost for graduation event of one student:_ Diploma in Nursing at St. Joseph College of Nursing. **Achievements and exam results in financial year 2024 – 2025** Exam results were mostly very pleasing this year. **Mitsidi Community Day Secondary School** . For JCE, 74 were entered, 72 sat, 58 passed. Pass rate >80% of those who sat. National pass rate of 71.22%. MSCE 45 entered, 44 sat, 26 passed. Pass rate of those who sat 59%. Nat pass rate 54.79%. ## **St. Vincent de Paul Secondary School.** JCE results were good; out of 128 entered, 122 sat, 87 students passed giving a pass rate of 71.9% of those sitting (National pass rate 71.2%) In MSCE, out of 156 entered, 149 sat and 85 passed, giving a pass rate of around 87%, well above the national pas rate (54.79%). ## **Sponsorship** . The exam results of junior sponsored students were wonderful. All 18 students sitting JCE passed, giving a pass rate of 100% (National pass rate 71.2%). At MSCE, out of 17 students sitting, 6 passed, giving a pass rate of a bit over 35%. This was disappointing given the good result at the school in MSCE. One of the successful candidates at Mitsidi CDSS was offered a place at Mzuzu University in the Faculty of Environmental Sciences for a Bachelor of Science degree in Forestry. This is the first time that a sponsored student at Mitsidi CDSS has been offered a University place. Financial review Brief statement of the charity's policy on reserves At 31st March 2025 the Trust held £392.21 cash at bank. all being unrestricted funds. Details of any deficit Donated facilities and services (if any) APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) Position (e.g. Chair) Chair Date 1211112025 Enter SC No. below APPENDIX 2 Enter charity name below **SC41987** ## **Receipts and payments accounts** ||||||||Period start date|Period start date|Period start date|Period start date|Period start date|||||Period end date|Period end date|Period end date|Period end date|Period end date||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||**For the period**
**from**|||01
Day||April
Month||||2024
Year||**to**|Day
31||Month
March|||||Year
2025|||||| |**Section A Statement of receipts and payments**||||||||||||||||||||||||||| |||**Unrestricted**
**funds**|||**Restricted**
**funds**||||**Expendable**
**endowment**
**funds**|||**Expendable**
**endowment**||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**|||||||**Total funds last**
**period**|**Total funds last**| |||**to nearest £**|||**to nearest £**||||**to nearest £**|||||**to nearest £**||||**to nearest £**||||**to nearest £**|||**to nearest £**|**to nearest £**| |**A1 Receipts**||||||||||||||||||||||||||| |Donations||**94,624**|**94,624**|||||||||||||||**94,624**|**94,624**|**94,624**|**94,624**||**94,624**||**69,074**|| |Legacies||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |Grants||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |Receipts from fundraisingactivities||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |Gross tradingreceipts||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |Income from investments other than||||||||||||||||||||||||||| |land and buildings||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |Rents from land & buildings||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |Gross receipts from other charitable||||||||||||||||||||||||||| |activities||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_**|**94,624**|**94,624**||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**||**94,624**|**94,624**|**94,624**|**94,624**||**94,624**||**69,074**|| |**A2 Receipts from asset &**||||||||||||||||||||||||||| |**investment sales**||||||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 94,624**
**-**
**-**
~~—~~||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**94,624**|**-**
**-**
**-**
**94,624**|**-**
**-**
**-**
**94,624**|**-**
**-**
**-**
**94,624**||**-**
**-**
**-**
**94,624**||**-**
**69,074**|| |**A3 Payments**||||||||||||||||||||||||||| |Expenses for fundraising activities||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |Gross trading payments||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |Investment management costs||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |Payments relating directly to charitable|Payments relating directly to charitable|||||||||||||||||||||||||| |activities||**120,947**||||||||||||||||**120,947**|**120,947**|**120,947**|**120,947**||**120,947**||**61,047**|| |Grants and donations||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |Governance costs:||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |Audit / independent examination||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |Preparation of annual accounts||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |Legal costs||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |Bank charges||**645**|**645**|||||||||||||||**645**|**645**|**645**|**645**||**645**||**375**|**375**| |||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|||| |**_A3 Sub total_ **||**121,592**|||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**||**121,592**|**121,592**|**121,592**|**121,592**||**121,592**||**61,422**|| |**A4 Payments relating to asset and**||||||||||||||||||||||||||| |**investment movements**||||||||||||||||||||||||||| |Purchases of fixed assets
Purchase of investments
**_A4 Sub total_ -**
**-**
**-**
**_Total payments_ 121,592**
**-**
**-**
~~————~~||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**121,592**|**-**
**-**
**-**
**121,592**|**-**
**-**
**-**
**121,592**|**-**
**-**
**-**
**121,592**||**-**
**-**
**-**
**121,592**||**-**
**61,422**|| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**26,968)**
**(**
**-**
**-**
**-**
**26,968)**
**(**
**7,652**
**-**
**26,968)**
**(**
**-**
**-**
**-**
**26,968)**
**(**
**7,652**
~~——————~~|||||||||||||||||||||||||| APPENDIX 2 **SC41987** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**27,360**
**26,968)**
**(**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**
**19,708**
**7,652**
**27,360**

-
**Last year**
**to nearest £**

**-**
**Last year**
**to nearest £**

**-**
**Last year**
**to nearest £**
**-**
**Last year**
**to nearest £**

**-**
**Date of**
**approval**
3rd Novembe| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|||||**27,360**|**19,708**| ||Surplus / (deficit) shown on receipts and
payments account|||||**26,968)**
**(**|**7,652**| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**392**|**-**|**-**|**-**|**392**|**27,360**| |||-|
-|
-
**Fund to which**|
-
**asset belongs**|
-
**Market valuation**
**to nearest £**|| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**|
**-**|
**-**| ||||||**iability relates**|**Amount due**
**to nearest £**|| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|| ||||||||| ||||||||| ||||||||| ||**Signature***|||**Print Name**|**Total**|**-**|
**-**| ||||||||| ||||||||3rd Novemb| ||||||||| 2. Appendix 2 / Statement of balances 1 December 2007 APPENDIX 2 **SC41987** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C3b Trustee remuneration -**
**details**
**C2 Grants**
**C4b Trustee expenses -**
**details**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---|---| ||||||| ||||||| ||||||| ||||||| ||||||| |||||**Total**|**-**
| ||||||| ||If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)||||| ||**Authority under which paid**||||**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)|||this box|| |||**Nature of transaction**||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||**Nature of relationship**
|||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| 2. Appendix 2 / Notes 1 December 2007 APPENDIX 2 **SC41987** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**|**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |||**94,624**|||||**94,624**||**69,074**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**2 Grants**||**94,624**||**-**|**-**|**-**|**94,624**||**69,074**| |||**-**
**Unrestricted**
**funds**
**to nearest £**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**-**
**-**
**Unrestricted**
**funds**
**to nearest £**
**3 Gross receipts from other charitable activities**||**-**||**-**|||**-**||**-**| |||||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|**-**|**-**|**-**||**-**| |||-||-|-|-|-||-| ## **4 Payments relating directly to charitable activities** |||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---|---| |||**120,947**|||||**120,947**|









|**61,047**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**120,947**||**-**|**-**|**-**|**120,947**||**61,047**| |||-||-|-|-|-||-| 2. Appendix 2Additional notes (1) December 2007 APPENDIX 2 **SC41987** ## **Additional analysis (2)** |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |---|---|---|---|---|---|---|---| |Donations|**94,624**|||||**94,624**|**69,074**| |Legacies||||||**-**|| |Grants||||||**-**|| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts||||||**-**|| |Income from investments other than land and buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**94,624**||**-**|**-**|**-**|**94,624**|**69,074**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**94,624**||**-**|**-**|**-**|**94,624**|**69,074**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities|**120,947**|||||**120,947**|**61,047**| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |Bank charges for international payments|**645**|||||**645**|**375**| |||||||~~**-**~~|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**121,592**||**-**|**-**|**-**|**121,592**|**61,422**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**121,592**||**-**|**-**|**-**|**121,592**|**61,422**| |||||||-|| ||**26,968)**
**(**||**-**|**-**|**-**|**26,968)**
**(**|**7,652**| ||||||||| |||||||**-**|| ||||||||| ||**26,968)**
**(**||**-**|**-**|**-**|**26,968)**
**(**|**7,652**| |||||||-|| |**Nature andpurpose of funds**|||||||| ||||||||| 2. Appendix 2Additional notes (2) December 2007 APPENDIX 2 **SC41987** ## **Additional analysis (3)** ## **6 Breakdown of restricted funds** |**6 Breakdown of restricted funds**||||||| |---|---|---|---|---|---|---| |**Receipts**|**Restricted fund**
**1 - enter name of**
**fund below**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|||||**-**|| |Receipts from fundraisingactivities|||||**-**|| |Gross tradingreceipts|||||**-**|| |Income from investments other than land and buildings|||||**-**|| |Rents from land & buildings|||||**-**|| |Gross receipts from other charitable activities|||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Expenses for fundraisingactivities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relatingdirectlyto charitable activities|||||**-**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||||||**-**|| |||||||| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |**Nature andpurpose of funds**||||||| |||||||| 2. Appendix 2Additional notes (3) December 2007 ## **APPENDIX 3** ## **Independent examiner’s report on the accounts** **V2** **Report to the** Charity name **trustees/members of** Scotia Education Trust |**Report to the**
**trustees/members of**|Charity name
Scotia Education Trust| |---|---| |**Registered charity**
**number**|**SC041987**| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year| ||01
04
2024
**to**
31
03
2025| |**Set out on pages**|(remember to include the page
numbers of additional sheets)| ||| |**Respective**
**responsibilities of**
**trustees and examiner**|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees| ||consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations| ||does not apply. It is my responsibility to examine the accounts as required under section| ||44(1) (c) of the Act and to state whether particular matters have come to my attention.| |**Basis of independent**|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts| |**examiner’s statement**|Regulations. An examination includes a review of the accounting records kept by the| ||charity and a comparison of the accounts presented with those records. It also includes| ||consideration of any unusual items or disclosures in the accounts and seeks| ||explanations from the 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 viewgiven bythe accounts.| |**Independent examiner’s**|In the course of my examination, no matter has come to my attention [other than that| |**statement**|disclosed on the attached page*]| ||1.
which gives me reasonable cause to believe that in any material respect the| ||requirements:| ||•
to keep accounting 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 accord with the accounting records and comply with| ||Regulation 9 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.| |**Signed**:**|| |**Name:**|| |**Relevant professional**|| |**qualification(s) or body**|| |**(if any):**|| |**Address:**|| *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. ** OSCR will accept digital or typed signatures APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose