2025-08-31-accounts

APPENDIX 3 OSCR Scollth Charity Regubtor Independent examiner's report on the accounts Report to the Chority Trame trusteeslmembors of Rrrrallye Rogistsr8d charity SC 042033 numbér On the a¢¢ounts of the Pericxj start date charity ft>r the period Mmth Period end date Y8ar orth Year Sept 2024 lo 31 Aug 2025 Srt out pagos 1,2 & 3 (r•Mm￿rty inthdTr the p Respoctive responsibilitles of trustees and exarninor Th8 charrtls trustègs are reswnsib18 for the prepalion of the ￿￿ntS in ac¢ordarLe with the temis of tho Charities arKI Trustee Investment {Scollandl 2005 Act arxj the Charities Accounts IScolland} Regulations 20CE las amondedl. The charity Iruslees C(￿Sider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. 11 is my responsibility lo examine the accounts as requir&d under section 44111 Icl of th& Act and lo slate whether particular matters have come to my attention. 8a8is of independent My axaminal#)n is carried out in accordance wilh Regulation 11 of the 2CMJ6 Accounts Xominor's statement Regulations. An examination includes a review of the acC￿￿ting records kept by tt ¢harily and a ¢x)mparison of the accounts presented with those records. 11 also indudes C(￿sIderat￿n of any unusual items or disclosures in the accL)unls and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence Ihal would te required in an audit and. consequently, I do not express an audit opinion on the view given by the accounts. Independent examIne￿S In the course of my examination, no matter has come to my allenticn Eetk•k statement which gives me reasonabla ¢ause to b81ieve that in any material respect the requirements." lo keep accounting re¢trds in accordance with section 44111 la) of the 2&)5 Act and Regulation 4 of the 20(% Accounts Regulations, and lo prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2CQ6 A¢¢ounts Regulations havè not been met. or to Wh￿h, in my opinion, atténtion should be thawn in order to enable 8 proFer erslandi g of the accounts lo be reached. Signeir.: Namè: David C Ross Relevarf professional ACIBS qualifi¢ation{s) or body (if any): 10 Mar 2026 Address: Viewmount Drum Road Keith AB55 SER "Hease ddete Iheword8 In the brackèt8 Ifthey th rtot appty. Iflhe vAird¥ dD twly, 8Ot out those matters *hiclt have cometo your attentiDn on the f￿1th￿n9 page. "'OSCR wll 8ccepttligital orfyped ￿gn￿re8.