APPENDIX 3 ScottEh (rity Regiiktor Independent examiner's report on the accounts Report to the Crity name tNsteeslmembers of Cupar Arts Registered charity SC043402 number On th• accounts of th• chartty for the petiv Periryj stgrt date Month 12 Period end date Day 01 Year 3)24 MDrith yp.ar to 11 2025 Set out on pages attaohÈd IreMernb9rlD includè Ihè page numbei&of atbjitbnalsheeisl Respective The charity's trustees a responsible for the prepatIOn of the accounts in accordance responsibilities of with the terms of the Chartlies and Trustee Investment (Scollandl 2005 Act and the trustees and exarniner Charitieb AuAiuiilb ISuJllaiidl Regulations 2006 las amended). Thc charity tru*tee" consider thAt thp aijdit réquirement of Regulation 10(11 (d) otthe Accounts Regulaiions does not apply. 11 is my responsibility lo examine the accounts as required under section 44(1) Ic) of the Act and to state whether particular Matters have come to my attention. Basis of independent My pxAminAtion is caffled out in accordance wrth Reoulalion 11 ollhe 2Q06 Accounis examiner s thatom•nt Regulations. An examination includc" a reMew of the accounting records kept by the charrty and a comparison of Ihe accounts presented with those recofds. It also includes consvjeration of any unusual items or disclosures in the accounts and seeks explanalionb fruiEI Ili¥ Iluslees GonGeming any SUGh matters. The prOCcdurc undertaken do not proiride 911 thp. pvidp.nce that would be requi in an audit ana, consequenlly, I do not express an audit opinion on the view given by the accounts. Independent examiner's In the course of my examination, no matter has come to my attention [otherthan that statemeni U15closed on Ili¢ dlt¢iuli¥d page-l which gives me reasonable cause to believe that in any material resped the reouirements: to keep accounting rècords in aceordance wf£h section 44{1) Ix) nf Ihp. 2005 Act and Regulallon 4 oTlhe 2006 AvUl11> Regulation5, and lo prepare accounts which accord with the accounting records and comply wrtn Regulation 9 of the 20 Accounts Regulations have not been met, or to which, in my opinion, attention should be drawn in otrjer to enable a proper rstandin e accounts to be reached. Date: Sioned: Name: Susan Jack Relevant professional oualification{sl or body {rf anyl: AddRss: Fire Voluntary Actlon, caledonia House Saltire Centre, Glenrothes KY6 2AL Pentland Park, 'Please ddele the wrds in the brackets rfthey do rK)t aprAy. bf tre wrds do appty, set out IkK6e matters vthich tove ryJmetD your altentiDnonthe following page.
APPENDIX 3 Disclosure section Unly complete if the examiner needs to highlight material pmbl@m$. Give he brief details of any items that the examiner wishe5 to disclose