APPENDIX 3 OSCR oiitsh Reguijtor Independent examinerfs report on the accounts Report to th• Chérfty r• tru$teeslmombor¥ of ARRAN COMMUNiff LAND INrriATIVE R•glStsr￿ ¢haiity 8c 043886 number On Ihe accounts olthe charity for th• ￿rIOd . Period start date orth Period end dats klnlh Y•ar Ywr 01 2023 31 03 2024 S•t on pago$ Respective Th8 charity's tvustees are responsibkn for the preptation oflhe accounts in acco￿ance responsibSlltS•s of wrth the terms of the Challties arKI Twstee Inv8strnent (Scotl&nd) 2005 Ad and the Intst••s and •x*min•r Charities Accounts (Scotlarxl) RwJulations 20C6 (as amend￿. The c*8nty trustses c¢)nsider that the 8udrt requirement of Regulation 10(1 > (d) of the Aco)unts Regulatt'ons does not appty. It is my respon￿1￿￿ lo eXalr￿n￿ the 8ccount8 85 Tequired under sodion 44(1) {c) of the Act and lo stste whether particular matters have com8 lo my attentlon. Basis of Independent My examination is carried out in accordance with Regulatlon 11 of the 2CrfJ6 Accounts examiner's statement R89ubations. An èxamination includes a revlew of the accounlinu re¢￿d5 kepl by Ihe charity and a comparison of the aG¢ounts present&J with those records.11 also Includes considgTation of any unusual it9￿￿ oi (lisdosutes in the *cwnts and seeks expknations from the trustees conGerning any such matters. The undertaken do not PTo¥ide all th8 evidence that would be rffjuired in an a￿lIt and. consequgnlfy, I do not express an a￿￿11 oixnion on the thew ￿Ven by the accounts. Indop•nd•nt èxamiThtr'$ In th¢ course of my exaM￿atiOn. no has come to my *iènlion [(ther Ihan that St•t•m￿ di8closed on the attached page'l which gives m8 reasonab￿ cause to belève that in any materfal respect the requirements". to keep accounting records in accord8nce with seclion 44(1) (a) of the 2005 Ad Regulgdon 4 of the 20(fj Accounts Regulallons. and to prepare accounts whl¢h a¢¢ord with the accounting records ¢ompty with Regulalion g of Ihe 20¢￿ Accounts Regulallons have not bogn mél. or houkA be drawn in ordet to enable a proper e re8thed. sIgne￿.: Name: Relevant prolessional qualificalionlsl or body IwrEEtNATIONAL ASSOCIATION OF B¢XSK-KEEPERS (I .A. B. I Irf any): /0 - 0 3-7é)zJ-' Addrnss: 'Pbaaa•del6te the *v¥dJknthe brJf*ts rftlxydo Iftht *t)rds do •Fpty. ¥•t (¥Athoge maU8fv*thkh y¢￿r 4iithith)n on I f¢lkn*ing pagft. . OSCR *ll ￿jp1 dWI ortyF4d*rAIw95 A C L l Accounts Audit for Year 2023 - 2024 as Prepared by Mrs P8ulin8 Reid of Financial Man8gemenl Servi Cl￿pERATIvE BANK STATEMENT PG OPENING BALANCE FROM: STMNT PAGE ACCOUNTING CLOSING 8AL PERIOD TO- OUT IN 14.066.21 31103r2023 .85 £ 35.00 £ 14,008 38 91 S.479.52 £ 415.00 £ 8,943.84 11>May 287.85 £ 175.00 £ 8,850.99 0￿un 93 284.42 £ 405.00 £ 8.991.57 1¢kJul 753.49 £ 280.00 £ 8,498,08 11>Aug 252.29 £ 210.00 £ 8.455.79 693.63 £ 380.00 £ 8.142.16 1M¢t 97 119.84 £ 750.00 £ 8.772.32 l￿N0¥ 98 78.34 £ 380.00 £ 9.075.98 99 612.29 £ 476.00 £ 8.939.69 1￿8￿ 11X) 1,797.28 £ 163.00 E 7,305.41 09-Feb 101 170.09 £ 29300 £ 7.428.32 08-Mar 102 9.50 £ 240.00 £ 7,658.82 2￿mar EXPENSES PAID INCOLIE RECEIVED OPENING BALANCE £ 14 066.21 CLOSING BALANCE a4NK TRANSACTION 10,$89,39 4,182.00 7.658.82 P&LYR2023-2024 TRUSTEE FIGURES 6.407.39 4.521 10.689 É DIFF NOWNK TRAAS4CTIONS 1,888.00 SIAC GRA￿rS + INTEREST IN &AVINGS ACCOL DIFF AFfER NON44NK INPUT £ NB.. All differerK• ￿Ss or MORE tho £1.00 have bben rounded up or •ccudlngty and thtralorè digmissed lor the purpose of this AudiL Audrt correGt & wmpleted on: 10th March 2025 Sign￿= Prfnt¢d Professitsnal BtrJy: Membor3hip No. Addre53". AFPENDIX2 sc OSCR Recol ts and ments accounts Fof th• p•rlod Imm h fl4u1￿ oi os Sectlon A Statemenl of reeeipis and payments UntèBtsictqd lund• Exppndab •ndowrn•ni funds P*fm•n•nt ¢ndowmtrnt lund• Totsl fun rurrvnt PeWiDd Tothi fund$ l•¥1 p•rlod JnMrMtÉ AIRK 1riJ Irryn 170 170 bnd tuky Renis Iron) l￿d & ubto Prx•&lB frryn s•knof inv6sitMnts ub tot•1 A3 Ptym•rbts (*oss p¥￿nt$r￿0ti1g to<4wrf8b 11 Log￿ oJslg Othor A3 Sub ¢ot•l 10 Al PoymBnts relatlng touM¢•n PLKth•s¢s offixed Pwtho*ofinswmen15 A4 Sub tC*t•l To1￿p•Y￿￿ts 10,689 N•ir•¢*ptsitpayffl•ntsJ AS Trnn•lw¥ to I Ilrornl fvnd• Su@usl(d•ll¢llJ fthvy•ar AP•K5rx ? sc Sociioii B Siaieiyigiit ol balances Total