2025-12-31-accounts

I reFK)rton the accounts of the charityforthe ￿relUJed 3ts1 Decernber 2025 whkh are set o the subsequent 3 p The charity's trustees are re5ponslble for the preparation of the accounts in accordance wlth the terrns of the Charl￿5 and Trustee thvestment Iscotlandl Att 21XIS and the CharFties Accounts (Scotland) Regulations 2(1)6. The chartty tn&ees considerthat the a￿lIt requirement of Regulation lQ(l} (a) to (cl of the Ac¢ountS Regulations does not appty. It 15 my respjnsajilltyto exarnlne the accounts as required wNler sectton 4411) I c) of the Act and to stste Whettr￿ partKular mattets havecometo my atteTrtMJn. My examlnatlon ts carried out in accordance with Re8ulatK)n 11 of the Charitles Accounts IScotland} Regulations 2006. An examinallon Indudes a review of the accounting records kept by the charity and a comparison of the accounts pre5errted with those records. It a150 includes conshJentiDn of any unusual Items or disclosures In the account& and Seeks explanations from the trustee5 concerning any such matters. The procedures undertaken do not provide all the ev￿enCe that would be requtred in an audlL and consequeTrtly I do not express an audli opinlon on the view 8i%n byttE account& In the course ofmy examination, no matter has come to my attentlon l. whlch gives me reasonabk cause to believe that iny fflatelial ￿SpeCt the requlrements: - to keep accountin8 records in accordance with Section 44111 {a} ofthe 2005 Att and Re8ulatlon 4 othe 21YJ6 Accounts Regulatk)ns. and - tu prepare accounts whxh ac£ord wlth the accountry records and Comp￿ wlth Re8ulatlor• 9 ofthe 2006 Accounts Regulatitin> have not been mel or 2. to whlch. In my oplnlon. attentlon should be drawn In orderto enable a proper under5tandln8 of the accounts reathed. Colin S. Wllson 33 Lewis Street Stranraer DG9 7LB 21srAprll 2026