, .
## APPENDIX 3
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Scottish Charity Regulator
Report to the ___| Charity Independentname examiner's report ontheaccounts 2
trustees/members of | ARRAN COMMUNITY LAND INITIATIVE
Ontheaccountscharity forthe periodofthe | =——ss—sOay Periodstartdate=| Month =| Year oo| ||Day ~~Reriodenddate|SMonth S| Sear
01 04 2024 to 31 03 2025
Setoutonpages — ssts—“—Ss~s~s—s————C ested array 7 |
Respective The charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner | 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.
Basis of independent | My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner's statement 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, | do
Independent not express an audit opinion on the view given by the accounts.
examiner's _!n the course of my examination, no matter has come to my attention {other than that
statement disclosed on the attached page*]
Cain 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: ich, in my opiniom9 ttenjemshould be drawn in order to enable a proper |
Signed**: oy ding of thesac coun 6 tok e reached.
Name: S}7.PAULINE REIDC/O > Date: tB- i= Bs
Relevant professional
qualification(s) 7 aah INTERNATIONAL ASSOCIATION OF BOOK-KEEPERS (I.A.B.)
Address: FINANCIAL MANAGEMENT SERVICES -
10 SPRINGBANK TERRACE
BRODICK, ISLE OF ARRAN
KA27 8BB
;
“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
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## APPENDIX 3
## Only complete if the examiner needs to highlight maternal problems.
) a
Give here brief details of any items that the examiner wishes to disclose
|AC L1
Accounts AuditforYear2024 -2025|AC L1
Accounts AuditforYear2024 -2025|AC L1
Accounts AuditforYear2024 -2025|AC L1
Accounts AuditforYear2024 -2025|AC L1
Accounts AuditforYear2024 -2025|AC L1
Accounts AuditforYear2024 -2025||||||
|---|---|---|---|---|---|---|---|---|---|---|
|@s prepared by Mrs Pauline Reid of Financial Management|||||Services||||||
|CO-OPERATIVE BANK
STATEMENT
PG
OPENINGBALANCEFROM:|AcctNo. 65669994
S/C. 08-92-99
OUT|||9994||IN|STMNTPAGE .ACCOUNTING
CLOSING BAL.
PERIODTO:-
£
7,658.82
31/03/2024||||
|102|£|||9458|£|193.00|£|7,757.24||10-Apr|
|103|£|||577.81|£|323.00|£|7,502.43||10-May|
|104|£|||447.16|£|323.00|£|7,378.27||10-Jun|
|105|£|||338.88|£|273.00|£|7,312.39||10-Jul|
|106|£|||326.91|£|163.00|£|7,148.48||10-Aug|
|107|£|||716.88|£|729.00|£|7,160.60||10-Sep|
|108|£|||133.87|£|363.00|£|7,389.73||10-Oct|
|109|£|||315.88|£|433.00|£|7,506.85||10-Nov|
|110|£|||266.43|£|643.00|£|7,883.42||10-Dec|
|111|2|||119.24|£|253.00|£|8,017.18||10-Jan|
|112|£||1,387.14||£|253.00|£|6,883.04||10-Feb|
|113|£||1,193.66||£|47410|£|6,163.48||10-Mar|
|114|£|||§11.51.|£|97.50|.£|5,749.47||31-Mar|
||EXPENSES PAID||||INCOME RECEIVED||OPENING||CLOSING||
|BANKTRANSACTION|BALANCE
BALANCE
£
642995
£
452060
£
765882) ©
5,74947)
Eee
ES||||||||||
|P & L YR 2024 - 2025|||||||||£|1,909.35|
|TRUSTEEFIGURES|£|||6430|£|5,970|||£|460|
|DIFF|£
0+
1,449
£
1,449
_——————————————————————————————————————————————||||||||||
|SIACGRANTS +INTEREST|||||£|1,786.37|||=|1,450|
|INTEREST SAVINGSACCOUNT|EXP||||£|336.00|||||
||||||||Final Trial||||
|DIFFAFTER NON-BANK INPUT|-£|||o£||1|Balance Diff||£|1|
|NB:
All difference LESS or MORE|the|£1.00|have|been rounded up or down accordingly and therefore|||||||
|dismissedforthepurposeofthisAudit.|||||||||||
Audit correct & completed on:
Signed:
Printed Professional Body-
Membership No.
Address:
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INTEREST SAVINGS ACCOUNT
CLOSING BALANCE
£cash9,0859%inbank al
13th 2025
Mrs Pauline Reid MIAB
International Association of Book-keepers
191808
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## Financial Management Services
10 Springbank Terrace, BRODICK
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Isle of Arran KA27 8BB
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