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APPENDIX 3
Offifice of the Scottish Charity Regulator
[report][on][the][accounts] Independent[examiner’s] . ’ Report to the charity name - SAMS trustees/members of Registered charity SC043373 On number | the accounts of the Period start date Period end date Charity forthe period —Day Month Year Day sagittal Lv 01 09 2024 to 31 08 2025 :
[on][pages][~] numbers of additional sheets) Set[out] (remember lo include the page Respective responsibilities of The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the trustees and examiner Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. 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 examiner's statement My examination is carried out in accordance with Regulation 11 of the Chanties Accounts ( scotland) Regulations 2006. 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, | do not express an audit opinion on the accounts Independent examiner's statement In the course of my examination, no matter has come to my attention [other than that 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 nol 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: oo Date: 27/1/26 Name: Mr st ephen Ferguson Relevant professional qualification(s) or body ej jow of the Chartered Institute of Management Accountants (if any): | Address: 4 Fullarton Drive ‘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
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlighta material problems. Give here brief details of any items that the examiner wishes to disclose