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•M*m￿rty inthdTr the p
Respoctive
responsibilitles of
trustees and exarninor
Th8 charrtls trustègs are reswnsib18 for the prep*alion 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.