Independent examinerfs re R•port to the , trusta•slmombfrrs of AYR BRUINS JUNIOR ICE HOCKEY CLUB ort on the accounts Reglstorgd charlty 042288 number On th• accounts of the Period stsrt dal& charlty for thè p•riod . Ofjy _ Poriod end date YB 2022 Dgy 30 onih Year 07 2023 Sot out on page 2 rnbw mber50f •¢dlNonaishÈet51 ReJpectbVa The charity's trustees arg respowlble for the pr8p3ration of th9 acwjnts in a(zordanc r•$ponslbilitiès of trustses and examin•r with the terms of the Charities and Trustee Investrnent IScotlaThll 2(K)S Act and the Chariti95 Acu[ Iscotland) Regulations 2006 las amend8dl. Th8 charity trustees consider that the aud roquirement of ReguYatDn 10(1) Idl of th¢ Accounts Regulations dog5 not apply. 11 Is my responsibility 10 gxarnine the acUnts a5 required under ction 44111 Icl of the Act and to slate ether particular natter5 have come lo my attention. 8a¥i8 01 independent My exam1naOn is Caled out in accordan with Regulation 1101 the 2006 Accounts •xamln•f$ $tat•m•nt Regulations. An axamSnation includès H review of the arxounting fecords kept by thè charity and a comparkson of the aUnIS presented wtth thn re(x)rd5. It 8130 includes consideration of any unu8ual rterns or disdosures in accgunts and seeks expL3naiions from the trustees ccerning any matters. The procedures undertaken (lo not prowdg all the evSdence that woukl be requlred In an audlt arKI. consequently, l ( nat express an audit oplnKJn on the ¥1 given by thè accounts. In(knp8ndent •xamlnoV$ statemgnt In the course of my examination. rKJ tter com8 to my attentlon whlch gives rne reasonable cause to beliove that in 8ny matsrial re8pècI the requlrernenis". to keep accounting cor(b in acmrdance with sectktrn 44(11 (al of kn¥ 2005 Act and R9gul*KJn 4 oÈthe 2006 Accounts R8gulatlons, arKI lo prepwe accounts which accc¥d wth the a¢nting records and comply with RegulatDn 9 of 2006 Accounts Regula¢n$ hav8 rN)t beon nwl. cy 2. to which. in my opinic4), atten0 should be drawn in order to enable a prowr undèrstanding of the accounts lo be reached. Slgn•d.. Narne: Relovant profvsslonal quallfi¢atlonls) or body (If anyl-. Address..
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