APPENDIX 1 oscr Period start dale Mr￿1h Y8ar Period end dale *)nth Y8Br Fr(4n To 2024 offi￿ of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered chafity number Charity's principal address Renew SCIO SC043399 37 Wc*)Imet Crescent Danderhall Dalkeith Postcode EH22 1 NJ Names of the charity truslees on date of approval of Trustees. Annual Rewt Trustee name Office Irf any) Dafe5 acted rf not for whole year lor body) entitled to Chairperson Secretary Treasurer APPENDIX 1 Reference and administration details Name5 of all other charity trustee5 during the period. if any. (for example. those who resigned part way through the financial period) nla Structure, governance and management Type of governing document The Trust was rec4)gntsed as a knttish charity wilh effect from 07 September 2012. The Trust is administered in accordance with the chartty's t>)nstitution. Trustee recruitment and appointment The ￿lginal TNstees131 were apwinted on the establishment date of the trust representing the minimum number required. Appointments are made on the approval by unanimous agreement of the existing trustees and removal of any Trustee woukj also be by unanim(MJs agreement. Objectives and activities Charitable purposes The purpose of the chartty Renew SCIO rs to raise fvnds for the Park Rangers, Widows and Orphans Project {PRWOP}. The project assists wdows and orphans {children who have one of more of their parents) of Park Rangers of the Virunga and Kahuzi-Biega National Parks in the Eastem Democratic Republic of C(mgo (DRCI. We deliver fvnds and support for the delivery of the seNces the project provides to i beneficiaries. These servlces include: a} equipping and training wornen for independent sustsinable INelihocKls- bl enabling access lo educatr'on for children. The charrty also engages in awareness raising of the conservation efftrts arKI challenges park rangers and their families fa￿, to support our achievement of the charitable aims. Summary of the main activities in relation to these objects Fundraising ￿ntInueS and has been on-going throughout the rep￿.ng period. The charty is developing partnerships to build fvnding relat￿nShIpS. APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period Successfijl disth"bution of funds according to the chartty's purpose with direct short- and long-lemi beneffts to Ihe beneficharies. included: Access to k)cal agrIcu￿ural training. and provision of seeds and equipment for the women's agricultural cooperative inrtiative in Kahuzi Biega to build the¥ crop y￿d and crop Tesilience. Travel costs and care support f¢y the ￿-Chair of the widow's cocyerative in Kwanja to assist in her re￿Very from atduction. Financial review Brief statement of the charity's policy on reserves The chartty has minimal reserves. Publically raised funds are committed to direct charilable expenditure. Restricted grant income. when received, is earmarked for spectfic costs according to the tenns of the grant. Details of any deficit nla Donated facilities and setvices Irf any) The chartty is currentty supF(•rted by volunteers to provide its websf(e maintenance. Trustees also provide websrte suprx)rL access to online plattomis {fee paying) to enable swjre transfer and storage of data (MEGA) and communTrcation platfom7s {ZOOMI: and cover all travel costs to meetings and provisM)n of promotional material. APPENDIX 1 Other optional information The training and development for the agricultural Project in Kahuzi Beiga fegion has beneffted this year from w0￿1ng collaboratively wth a partner project. Working closely with a Congolese national, Michel Chikrfanine, now a Canadian citizen. we are building the capacty for Sustainab￿ agriculbjre wtthin the community wheie the widows and children reside. These activities have also led lo strengthenirKJ the role of the local project assistant in Kahuzi Beiga, broadening his local ne￿ork, working wth others to source Itxal supplies. and SUPFQrt Icfvjiskn'cs, more effectivety when required for the project. Broadening the local ne￿[k directy Cc￿tributeS to the independence of activities and development and we hope this will continue. This nthork also provided Ic#JiSt"cal SUPFQrt for the recovery of a wi¢SJw who had been abducted by rebels in another region. By drawing on the PRWOP ne￿ork, she was supported to gain access lo the PANZI hospital in Bukavu. close to where the project assistant and his wrfe re￿de. and they were able to host her dunng the course of the treatment. This was a deeply emotsonal and challengng crisis the wh)le group to navigate and although rt is not the aim of the charrty to support crisis srtuatsons, the group was comfcKted by the knowkdge that the work we have done together created a netsvork on the ground which could provide her with support. Further development was u￿lertaken by t*)ard members of the charity to expand our ne￿Ork of contacts in East Africa. A promising cross over into mental health and wellbeing for park Rangers and their communities may open up access to new funding to support the wcwnen's enterprises. There is interest. but generally fvnding has continued to remain scarce. tt is noted that support for the charity's a(xountancy continues to be Ffowded on a volurrtary basis free of charge. This year the website domain fees were paid by the charty but publiuty materials, ZOOM lintemational conferencing) and data storage {Megal subscriptions. and travel. c*)ntinue to be donated by the board. These costs are tracked and noted in our annual accounts. APPENDIX 1 Declaration The trustees declare that they have approved the trustees. report above. Signed on behalf of the charity's tn￿teeS Signaturelsl Full namelsl Position (e.g. Chairl Char Date 16 May 2025 Enter SC No. below APPENDIX 2 Enter charity name below **SC043399** ## **Renew SCIO** ||**Renew SCIO**|**Renew SCIO**|**Renew SCIO**|**Renew SCIO**|**Renew SCIO**|**Renew SCIO**|**Renew SCIO**|**Renew SCIO**|**Renew SCIO**||||**SC043399**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**Receipts andpayments accounts**||||||||||||| ||**For the period**
**from**||Period sta||rt date|||Period||end date|||| ||||Day|Month||Year|**to**|Day|Mon|th|Year||| ||||07|Sept||2023||06|Sept||**2024**||| ||||||||||||||| |**Section A Statement of receipts and payments**|||||||||||||| |**A1 Receipts**|**Unrestricted**
**funds**
**to nearest £**
**662**
**662**
**-**
**662**

**723**




**723**
**-**
**723**||**Restricted**
**funds**
**to nearest £**||**Expendable**
**endowment**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**|||**Permanent**
**endowment**
**funds**
**to nearest £**||**Total funds**
**current period**
**to nearest £**|||**Total funds last**
**period**
**to nearest £**| |Donations|**662**|||||||||**662**|||**586**| |Legacies||||||||||**-**|||| |Grants|||**2,029**|||||||**2,029**|||**3,787**| |Receipts from fundraisingactivities||||||||||**-**|||| |Gross tradingreceipts||||||||||**-**|||| |Income from investments other than
land and buildings||||||||||**-**|||| |Rents from land & buildings||||||||||**-**|||| |Gross receipts from other charitable
activities||||||||||**-**|||| ||||**2,029**|||||**-**||**-**|||| |**_A1 Sub total_**|**662**||||**-**|||||**2,691**|||**4,373**| |**A2 Receipts from asset &**
**investment sales**|||||||||||||| |Proceeds from sale of fixed assets||||||||||**-**|||| |Proceeds from sale of investments|||**-**|||||**-**||**-**|||| |**_A2 Sub total_**|**-**||||**-**|||||**-**|||**-**| |**_Total receipts_ **
**A3 Payments**|||**2,029**|||||**-**|||||| ||||||**-**|||||**2,691**|||**4,373**| ||||||||||||||| |Expenses for fundraising activities||||||||||**-**|||| |Gross trading payments||||||||||**-**|||| |Investment management costs||||||||||**-**|||| |Payments relating directly to charitable
activities|
**723**||**2,029**|||||||**2,752**|||**4,224**| |Grants and donations||||||||||**-**|||| |Governance costs:||||||||||**-**|||| |Audit / independent examination||||||||||**-**|||| |Preparation of annual accounts||||||||||**-**|||| |Legal costs||||||||||**-**|||| |Other||||||||||**-**|||| |||||||||||**-**|||| |**_A3 Sub total_ **|**723**||**2,029**||**-**|||**-**||**2,752**|||**4,224**| |**A4 Payments relating to asset and**
**investment movements**|||||||||||||| |Purchases of fixed assets||||||||||**-**|||| |Purchase of investments||||||||||**-**|||| |**_A4 Sub total_ **|**-**||**-**||**-**|||**-**||**-**|||**-**| |**_Total payments_ **
**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|||||||||||||| ||||**2,029**||**-**|||**-**||**2,752**|||**4,224**| ||||||||||||||| ||**61)**
**(**||**-**||**-**|||**-**||**61)**
**(**|||**149**| ||||||||||||||| |||||||||||**-**|||| ||**61)**
**(**||||**-**||||||||| ||**61)**
**(**||**-**||**-**|||**-**||**61)**
**(**|||**149**| APPENDIX 2 **Renew SCIO** **SC043399** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**157**
**61)**
**(**|**Restricted funds**
**to nearest £**
**-**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|||||**157**|**8**| ||Surplus / (deficit) shown on receipts and
payments account|||||**61)**
**(**|**149**| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**96**|**-**|**-**|**-**|**96**|**157**| |||-|
-|
-
**Fund to which**|
-
**asset belongs**|
-
**Market valuation**
**to nearest £**|
-| ||||||||**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**|
**-**|
**-**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||15 June 2025| ||||||||| Renew_SCIO 2023-24_Receipts and Payments_draft v.1 (amended JC 23 June 2025) / Statement of balances1 December 2007 APPENDIX 2 **Renew SCIO** **SC043399** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ **Unrestricted funds** were raised through public fund raising events and donations received by the charity. **Restricted funds** received in this FY from 'Free The Children Japan' (Queen Bee Capital). Funds were transferred to Renew SCIO to provide project delivery for the agricultural initiative in South Kivu (Kahuzi Beiga). |**Type of activity or project supported**
Restricted funds, provided to support the development
of the agricultural development initatives and project
deliverycosts.|**Type of activity or project supported**
Restricted funds, provided to support the development
of the agricultural development initatives and project
deliverycosts.|**Individual /**
**institution**
**Free The**
**Children Japan**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---| ||||**1**|**2,029**| |||||| |||||| |||||| |||||| ||||**Total**|**2,029**
| |||||| |If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)||||**x**| |**Authority under which paid**||||**£**| |||||| |||||| |||||| |||||| |||||| |||||| |If no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b)||||**x**| ||**Nature of transaction**||**Number of**
**trustees**|**£**| |||||| |||||| |||||| |||||| |||||| |
**Nature of relationship**|||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| |||||| |||||| |||||| |||||| |||||| ## **C2 Grants** ## **C3a Trustee remuneration** ## **C3b Trustee remuneration - details** ## **C4a Trustee expenses** ## **C4b Trustee expenses - details** ## **C5 Transactions with trustees and connected persons** Expenses during this period donated by the Trustees included: annual fees for Mega €49.99 online data storage and ZOOM video conferencing license £155.88 ## **C6 Other information** Renew_SCIO 2023-24_Receipts and Payments_draft v.1 (amended JC 23 June 2025) / Notes1 December 2007 APPENDIX 2 Renew_SCIO 2023-24_Receipts and Payments_draft v.1 (amended JC 23 June 2025) / Notes2 December 2007 APPENDIX 2 **SC043399** ## **Renew SCIO** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---| ||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |Public Donations|**662**|||||**662**||**586**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**
**2 Grants**|**662**||**-**|**-**|**-**|**662**||**586**| ||**-**
**Unrestricted**
**funds**
**to nearest £**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**-**
**Total current**
**period**
**to nearest £**
**2,029**
**-**
**-**||**-**
**Total last period**
**to nearest £**| |Queen Bee Capital (Free the Children Japan)|||**2,029**|||**2,029**||**3,787**| |||||||||| |||||||**-**||| |||||||**-**||| |**Total**
**3 Gross receipts from other charitable activities**|**-**||**2,029**|||**2,029**||**3,787**| ||**-**
**Unrestricted**
**funds**
**to nearest £**
||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| |||||||**-**||**-**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**-**||**-**|**-**|**-**|**-**||**-**| ||-||-|-|-|-||-| ## **4 Payments relating directly to charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| |Total Expenses|**723**||**2,029**|||**2,752**|









|**4,224**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**723**||**2,029**|**-**|**-**|**2,752**||**4,224**| ||-||-|-|-|-||-| Renew_SCIO 2023-24_Receipts and Payments_draft v.1 (amended JC 23 June 2025)Additional notes (1) December 2007 APPENDIX 2 **SC043399** ## **Additional analysis (2)** |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**Fundraising and**
**Public Donations**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**Fundraising and**
**Public Donations**|**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last**
**period**| |---|---|---|---|---|---|---|---| |Donations|**662**|||||**662**|**586**| |Legacies||||||**-**|| |Grants||||||**-**|**600**| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts||||||**-**|| |Income from investments other than land and buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**662**||**-**|**-**|**-**|**662**|**1,186**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**662**||**-**|**-**|**-**|**662**|**1,186**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|| |Gross tradingpayments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities|**723**|||||**723**|**1,036**| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |Other|**-**|||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**723**||**-**|**-**|**-**|**723**|**1,036**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**723**||**-**|**-**|**-**|**723**|**1,036**| |||||||-|| ||**61)**
**(**||**-**|**-**|**-**|**61)**
**(**|**150**| ||||||||| |||||||**-**|| ||||||||| ||**61)**
**(**||**-**|**-**|**-**|**61)**
**(**|**150**| |||||||-|| |**Nature andpurpose of funds**|||||||| |Public donations and fundraising providing support for th|e continued development of the wome|||n's income initiative|s and crisis respons|e.|| Renew_SCIO 2023-24_Receipts and Payments_draft v.1 (amended JC 23 June 2025)Additional notes (2) December 2007 APPENDIX 2 **Renew SCIO** **SC043399** ## **Additional analysis (3)** **6 Breakdown of restricted funds** |**6 Breakdown of restricted funds**||||||||| |---|---|---|---|---|---|---|---|---| |**Receipts**|**Restricted fund**
**1 - enter name of**
**fund below**||**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**||**Total restricted**
**funds last**
**period**| |Donations||||||**-**||| |Legacies||||||**-**||| |Grants|**2,029**|||||**2,029**||3,187| |Receipts from fundraisingactivities||||||**-**||| |Gross tradingreceipts||||||**-**||| |Income from investments other than land and buildings||||||**-**||| |Rents from land & buildings||||||**-**||| |Gross receipts from other charitable activities||||||**-**||| |**_Sub total_**
**Receipts from asset & investment sales**|**2,029**||**-**|**-**|**-**|**2,029**||**3,187**| |||||||-||| |Proceeds from sale of fixed assets||||||**-**||| |Proceeds from sale of investments||||||**-**||| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**||**-**| ||**2,029**||**-**|**-**|**-**|**2,029**||**3,187**| |||||||-||| |Expenses for fundraising activities||||||**-**||| |Gross tradingpayments||||||**-**||| |Investment management costs||||||**-**||| |Payments relating directly to charitable activities|**2,029**|||||**2,029**||**3,187**| |Grants and donations||||||**-**||| |Governance costs:||||||**-**||| |Audit / independent examination||||||**-**||| |Preparation of annual accounts||||||**-**||| |Legal costs||||||**-**||| |||||||**-**||| |||||||**-**||| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**2,029**||**-**|**-**|**-**|**2,029**||**3,187**| |||||||-||| |Purchases of fixed assets||||||**-**||| |Purchase of investments||||||**-**||| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**||**-**| |||||||-||| ||**2,029**||**-**|**-**|**-**|**2,029**||**3,187**| |||||||-||| ||**-**||**-**|**-**|**-**|**-**||**-**| |||||||||| |||||||**-**||| |||||||||| ||**-**||**-**|**-**|**-**|**-**||**-**| |||||||-||| |**Nature andpurpose of funds**||||||||| |Grant received from 'Free The Children Japan' (Queen B|ee Capital) for the agricultural initiative|||in South Kivu (Kahuzi Beiga).||||| Renew_SCIO 2023-24_Receipts and Payments_draft v.1 (amended JC 23 June 2025)Additional notes (3) December 2007 ## **APPENDIX 3** |**Report to the**
**trustees/members of**
**Registered charity**
**number**
**On the accounts of the**
**charity for the period**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed**:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**| |---|---|---|---|---|---|---|---| ||Charity name
Renew SCIO||||||| ||**SC**
043399||||||| ||Period start date||||Period end date||| ||Day|Month|Year||Day|Month|Year| ||07|Sept|2023|**to**|06|Sept|2024| ||1-6|||||(remember to include the page
numbers of additional sheets)|| ||||||||| ||The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). 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.||||||| ||My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
Regulations. 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, I do
not express an audit opinion on the viewgiven bythe accounts.||||||| ||In the course of my examination, no matter has come to my attention
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 not 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.||||||| ||||||||| *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. **OSCR will accept digital or typed signatures. APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlvJht material problem5. Give here brief details of any items that the examiner wishes to disclose