APPENDIX 3 %ID1115h (lI11Y Re%iiL)IoT Independent examinerfs report on the accounts R•port to th• Charty rne tru•t•ulm•mbors ol Muthill Village Hall SCIO R•gl•t•r•d charfty SC 043265 number On th• a¢¢ounts of th• Penod slart de charlty for the perlod Month Period end date Yvar 01 05 2025 30 04 2026 S•t out on pag•• <•m10 pwe $wmb R•8P•CtIv• The chanws trustees are responsible for the preparation of the accounts In accordance rKpon•lbllltl•s of with the tem)s of the charies aThJ Trustee Investment {Scotlandl 25 Act and the tru•t••s and •x•mk Chartties Acownts Iscotlandl Regulations 2006 las amended). The charity trvslee5 conSer that the audit requirement of Regulalion 10111 {dl of the Acc(NJnls R8gulalion8 does not apply. It 1$ rny respOnsiblty lo ?xamin8 the accvunts as required Lsnder section 44{11 (¢) of Ihts Act and to statè theIr p11uJlar matters havè core to my 8tt0nt1. Basi• of indopend•nt My examinatlon is earried oth w) accordance Regulath)n 11 of the 2006 Accounts •xamln•e• tat•m•nt Regulalions. An examination includes a rowew ol the accounlng records kept by the charyly and a comparism ol aecounl$ presènted th thosg records. 11 also Includes consider8tion ol any unusual items or disdosuros in the )unt3 antj Seek8 explanations Irom the trustees ernIng any such matt8rs. Th8 procedures und8rt8k8n o not provide all the evidence that would be required in an audit and, consequently, I do nol express an audit opTr the view given by the accounts. Ind•yndMt •x•mln•r'• In the ccwr8e of my examinaiK•n, no matter has rne to my attentlon lothar than th8t •lat•m•nl di8close(l on the 8tlathed page1 whith gives me rea5810 cause to tlIeVe that in any materi respect the requirements.. to keep 8cr¥Juntiro records M) accordance 7Mth seclion 4411 } (al of the 2005 Act and Regulati 4 of the 2C#)6 Accounts Regu18tions, and lo prepare accounts acedyd wth iho accounting r8etyd$ and comply wilh Regulati 9 ol the 2006 Accounts Regulations have not l)een met. to in my opini(w), attention shwld be drawn In order to enable g proper ijnderstsnding of the acts)unts lo be reathed. 81gned- Mamo: Relevant professlonal qualMcatlon(•) or body Ilf any): Ji ILw2L2 Addrws: QoTrl&r, CA[¢ 'Pl•as• ddete Ihe in th8 LYKkelS aply. awly. ¥et MattW5 coThto your attentm on th8 pagB. "'OSCR 11 ac£ept dhJ'W cf tyTJ s3r18bJes.
APPENDIX 3 Disclosure section Only complete rf the examiner needs to l¥ghlKJht matwial problems. Glv• h•re brl•f delall¥ of any liems that th• •umln•rwl8h•s to