APPENDIX 3
ScottEh (￿rity Regiiktor
Independent examiner's report on the accounts
Report to the C￿rity 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 prepa￿tIOn 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 A￿vUl11> 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