## **APPENDIX 1** **Trustees’ Annual Report for the period** Period start date Period end date Day Month Year Day Month Year From To 01 01 24 31 12 24 Office of the Scottish **Charity Regulator** ## **Reference and administration details** > **Charity name** Glasgow Light Opera Club **Other names charity is known** GLOC **by Registered charity number SC** 043791 > **Charity’s principal address** 2/2 17 Rosebery Terrace Glasgow > **Postcode** G5 0AU **Names of the charity trustees on date of approval of Trustees’ Annual Report** |||||**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---| ||||**Dates acted if**
**not for whole year**|| ||**Trustee name**|**Office (if any)**||| |||||| |||||| |**1**
**2**
**3**
**4**
**5**
**6**
**7**
**8**
**9**
**10**
**11**
**12**
**13**
**14**
**15**
**16**
**17**
**18**
**19**
**20**||President||| |||Vice President||| |||Treasurer||| |||Secretary||| |||Committee Member||| |||Committee Member||| |||Committee Member||| |||Committee Member||| |||Committee Member||| |||Committee Member||| |||Committee Member|20.02.24 - 31.12.24|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **1** **APPENDIX 1** ## **Reference and administration details** **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** |**Name**|**Name**|**Dates acted if not for whole year**| |---|---|---| |Talia Maysey||010124 - 200224| |||.. ..| |||| |||| |||| |||| |||| |**Structure, governance and management**||| |**Type of governing document**
**Trustee recruitment and appointment**||| ||The Glasgow Light Opera Club (GLOC) has been in operation|| ||
since 1908 and is governed by its Constitution.
GLOC was recognised as a charity in 2013.
The membership elect a managing committee at the Annual
General Meeting (AGM).|| ||The Trustees consist of the office bearers (President Vice|| ||,
President, Treasurer and Secretary) and committee members.
Any member of GLOC can be elected to the committee and
can be elected as an office bearer.
Trustees are appointed at the AGM.|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| ||The advancement of the arts heritae culture or science The|| ||, g, .
provision of recreational facilities, or the organisation of
recreational activities with the objective of improving the
conditions of life for the persons for who the facilities or
actiities are primarily intended.|| ||The main activit of the club is rehearsal of a musical|| ||y
production and the production of the show to public audiences.
This cumulates in an annual show performanced at a main
theatre in Glasgow City Centre for one week, usually around
October/November time. During the year, GLOC also
organises fundraising events to promote the club, whilst raising
funds for the annualproduction.|| **2** **APPENDIX 1** ## **Achievements and performance** > **Summary of the main achievements of** GLOC put on six performances of Footloose to public **the charity during the financial period** audiences from the 5th to 9th November 2024, taking place at the King's Theatre, Glasgow. During 2024, GLOC organised two fundraising events to provide additional funds for the club as well as several social gatherings for its members. The club made a profit of circa £24k on this year's production of Footloose, which will be used towards the club's funds for the upcoming 2025 production. This is not relfected in this year's accounts due to a significant payment being made in relation to ticket sales following the end of the financial period. |**Financial review**|| |---|---| |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|| ||Reserves are held to fund the rehearsal sace and costs| ||p
associated with the following year's production.| ||The deficit for the FY24 period is due to not receiving a| ||
significant ticket sales payment from the theatre prior to the
year end. Given the club relies on ticket sales as it's main
source of income, this has resulted in a deficit for the year,
despite making a profit overall from this year's production.| ||Wardrobe services were provided by one of the committee members on a| ||
voluntary basis. Costumes and props were made inhouse to reduce the
wardrobe costs for the production.
Life members of GLOC also contributed to tasks such as photography and
props assistance during show week.| **3** **APPENDIX 1** ## **Other optional information** ## **Declaration** **The trustees declare that they have approved the trustees’ report above.** **----- Start of picture text -----**
Signed on behalf of the charity’s trustees
Signature(s)
OSCR will accept
digital or typed
signatures
Full name(s)
Position (e.g. Chair)
Date
30 June 2025
30 June 2025
**----- End of picture text -----**
**Signed on behalf of the charity’s trustees** **4** Enter SC No. below **SC** 043791 Enter charity name below ||||||||||||||**SC**
04379| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||||| ||**Receipts andpayments accounts**||||||||||||| ||**For the period**
**from**|Period sta|||rt date|||Period|||end date||| |||Day||Month||Year|**to**|Day||Mon|th|Year
24|| |||01||01||24||31||12|||| ||||||||||||||| |**Section A Statement of receipts and payments**|||||||||||||| |**A1 Receipts**|**Unrestricted**
**funds**
**to nearest £**
10,000
2,463
39,056|**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|||||||||||**-**||| |Legacies|||||||||||**-**
10,000||-| |Grants|||||||||||**-**||| |Receipts from fundraisingactivities|||||||||||**-**
2,463||1,489| |Gross tradingreceipts|||||||||||**-**||| |Income from investments other than
land and buildings|||||||||||**-**||| |Rents from land & buildings|||||||||||**-**||| |Gross receipts from other charitable
activities|||||||||||**-**
39,056||151,215| ||||||||||||**-**||| |**_A1 Sub total_**|
**-**
51,519|**-**|||**-**|||**-**|||**-**
51,519||**-**
152,704| |**A2 Receipts from asset &**
**investment sales**|
**-**
**-**


**-**
**-**
70,975
69,901
1,074||||**-**
**-**
**-**
**-**|||**-**|||||| |Proceeds from sale of fixed assets|||||||||||**-**||| |Proceeds from sale of investments||**-**|||||||||**-**||| |**_A2 Sub total_**|||||**-**||||||**-**||**-**| |**_Total receipts_**
**A3 Payments**||**-**||||||**-**|||||| ||||||**-**||||||**-**||**-**| ||||||||||||||| |Expenses for fundraising activities|||||||||||**-**||| |Gross trading payments|||||||||||**-**||| |Investment management costs|||||||||||**-**||| |Payments relating directly to charitable
activities|||||||||||**-**
69,901||110,229| |Grants and donations|||||||||||**-**
1,074||-| |Governance costs:|||||||||||**-**||| |Audit / independent examination|||||||||||**-**||| |Preparation of annual accounts|||||||||||**-**||| |Legal costs|||||||||||**-**||| |Other|||||||||||**-**||| ||||||||||||**-**||| |**_A3 Sub total_**||**-**|||**-**|||**-**|||**-**
70,975||**-**
110,229| |**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_**|||||||||||||| ||**-**
70,795|**-**|||**-**|||**-**|||**-**
70,975||**-**
110,229| ||||||||||||||| ||**-**
(19,456)|**-**|||**-**|||**-**|||**-**
(19,456)||**-**
42,475| ||||||||||||||| ||||||||||||**-**||| ||||||||||||||| ||**-**
(19,456)|**-**|||**-**|||**-**|||**-**
(19,456)||**-**
42,475| **SC** 043791 APPENDIX 2 ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**|**Details**|**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 £**| |---|---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|60,247
(19,456)||||**-**
60,247||17,772| ||Surplus / (deficit) shown on receipts and
payments account|||||**-**
(19,45||42,475| |||||||**-**||| |||||||**-**||| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**-**
40,791|**-**|**-**|**-**|**-**
40,791||**-**
60,247| |||-|
-|
-
**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 liability relates**|**-**|
**-**||
**-**| |||||||**Amount due**
**to nearest £**||**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**|||**Total**
**Fund to which liability relates**||**-**||**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**||**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| ||**Signature***|||**Total**
**Print Name**||**-**||
**-**| |||||||||**Date of**
**approval**| |||||||||| |||||||||30/6/25| |||||||||30/6/25| |||||||||| |||||||||| - _**Please note - OSCR will accept digital or typed signatures**_ 2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances December 2007 2 APPENDIX 2 **SC** 043791 ## **Section C Notes to the Accounts** |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**
**C3b Trustee remuneration -**
**details**
**C4b Trustee expenses -**
**details**
**C1 Nature and purpose of**
**funds**_(may be stated on_
_analysis of funds worksheets)_
**C2 Grants**|The income stated relates to ticket sales from the club's annual
production, income from fundraising events and membership
subscriptions.
Additional breakdown is provided on analysis of the funds worksheet.|The income stated relates to ticket sales from the club's annual
production, income from fundraising events and membership
subscriptions.
Additional breakdown is provided on analysis of the funds worksheet.|The income stated relates to ticket sales from the club's annual
production, income from fundraising events and membership
subscriptions.
Additional breakdown is provided on analysis of the funds worksheet.|The income stated relates to ticket sales from the club's annual
production, income from fundraising events and membership
subscriptions.
Additional breakdown is provided on analysis of the funds worksheet.|The income stated relates to ticket sales from the club's annual
production, income from fundraising events and membership
subscriptions.
Additional breakdown is provided on analysis of the funds worksheet.|The income stated relates to ticket sales from the club's annual
production, income from fundraising events and membership
subscriptions.
Additional breakdown is provided on analysis of the funds worksheet.| |---|---|---|---|---|---|---| ||**Type of activity or project supported**|||**Individual /**
**institution**|**Number of grants**
**made**
**£**|| |||||||| |||||||| |||||||| |||||||| |||||||| ||||||**Total**|**-**
| |||||||| ||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)|||||| ||**Authority**||**under which paid**|||**£**| |||||||500| |||||||| |||||||| |||||||| |||||||| |||||||| ||If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)||||this box|X| |||**Nature of transaction**|||**Number of**
**trustees**|**£**| |||||||| |||||||| |||||||| |||||||| |||||||| ||
**Nature of relationship**||||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| ||Reimbursement of trustees for purchases they have personally and
properly made on behalf of the charity are not counted as expenses
for the purposes of these notes and are instead accounted for in the
general expenditure of the charity.|||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes December 2007 3 APPENDIX 2 **SC** 043791 ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**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 £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**2 Grants**||**-**||**-**|**-**|**-**|**-**||**-**| |||**-**
**Unrestricted**
**to nearest £**
**funds**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**-**
**Total current**
**to nearest £**
**period**||**-**
**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**3 Gross receipts from other charitable activities**||**-**||**-**|||**-**||**-**| |||**-**
**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 £**| |~~Ticket sales~~
||~~33,612~~
|||||**-**
33,612||147,320| |~~Playing member fees~~
||~~2,560~~
|||||**-**

2,560||3,105| |
~~Non-playing member fees~~
||~~180~~|||||**-**

~~180~~||240| |
~~Audition fees~~
||~~334~~
|||||**-**

~~334~~
||180| |Program ads||~~200~~|||||**-**

~~200~~||370| ||||||||**-**||| |Other||~~2171~~|||||**-**
~~2171~~||1,489| ||||||||**-**||| |**Total**
**-**
-
**Unrestricted**
**funds**
**to nearest £**
**4 Payments relating directly to charitable activities**
39,056

||**-**
39,056||**-**|**-**|**-**|**-**
39,056||**-**
152,704| |||||-
**Restricted funds**
**to nearest £**|-
**Expendable**
**endowment**
**funds**
**to nearest £**|-
**Permanent**
**endowment**
**funds**
**to nearest £**|||-
**Total last period**
**to nearest £**| |~~Theatre~~
||~~48262~~
|||||**-**
~~48,262~~
|









|90,354| |~~Production~~
||~~6489~~
|||||**-**

~~6,489~~
||5,366| |~~Production team~~
||~~7400~~
|||||**-**

7,400||7400| |~~Rehearsal spaces~~
||~~2173~~
|||||**-**

~~2,173~~
||~~3,575~~| |
~~Marketing~~
||~~536~~
|||||**-**

~~536~~
||~~1,623~~| |~~Other~~||~~2595~~
|||||**-**
~~2,595~~
||1,911| |~~Admin costs~~||~~450~~
|||||**-**

~~450~~||| |
ROA||~~1997~~|||||**-**
~~1997~~||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**
69,901||**-**|**-**|**-**|**-**
69,901||**-**
110,229| |||-||-|-|-|-||-| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1) December 2007 APPENDIX 2 > **SC** 043791 ## **Additional analysis (2)** **5 Breakdown of unrestricted funds** |**5 Breakdown of unrestricted funds**|||||||| |---|---|---|---|---|---|---|---| |**Receipts**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**||**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||||||**-**|| |Legacies|10,000|||||**-**
10,000|-| |Grants||||||**-**|| |Receipts from fundraisingactivities|2463|||||**-**
2463|1,489| |Gross tradingreceipts||||||**-**|| |buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities|39,056|||||**-**
39,056|151,215| |**_Sub total_**
**Receipts from asset & investment sales**|**-**
51,519||**-**|**-**|**-**|**-**
51,519|**-**
152,704| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**-**
51,519||**-**|**-**|**-**|**-**
51,519|**-**
152,704| |||||||-|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities|69,901|||||**-**
69,901|110,229| |Grants and donations|1074|||||**-**
1074|-| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**
70,975||**-**|**-**|**-**|**-**
70,975|**-**
110,229| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**
70,975||**-**|**-**|**-**|**-**
70,975|**-**
110,229| |||||||-|| ||**-**
(19,456)||**-**|**-**|**-**|**-**
(19,456)|**-**
42,475| ||||||||| |||||||**-**|| ||||||||| ||**-**
(19,456)||**-**|**-**|**-**|**-**
(19,456)|**-**
42,475| |||||||-|| |**Nature and purpose of funds**|||||||| |Funds have been raised through ticket sales, fundraisers and membership fees in
order to produce and perform the club's annual production|||||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2) December 2007 APPENDIX 2 **SC** 043791 ## **Additional analysis (3)** |**Receipts**
**6 Breakdown of restricted funds**|**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|||||**-**|| |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**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Expenses for fundraising activities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|||||**-**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||||||**-**|| |||||||| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |**Nature and purpose of funds**||||||| |||||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional 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**|**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
Glasgow Light Opera Club||||||||||| ||**SC**
043791||||||||||| ||Period start date||||||Period end date||||| ||Day|Month||Year|||Day||Month|Year|| ||01|01||24|**to**||31||12|24|| ||||||||||(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 [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 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.||||||||||| |||||||**Date:**||09/07/25|||| ||||||||||||| ||||||||||||| ||||||||||||| ||||||||||||| ||||||||||||| ||||||||||||| *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 if the examiner needs to highlight material problems. **Give here brief details of any items that the examiner wishes to disclose**