## APPENDIX 3 


**----- Start of picture text -----**<br>
Scottish Charity Regulator<br>trustees/membersReport [to][ the]  of __.Charity nameIndependentOeoractexaminer'sVAdmonreport\/  on the accounts<br>Registered charity SC G44QL4 a<br>number ee et ee ny ~ - — — == Oo [a]<br>Ontheaccounts ofthe = _—>»_- Periodstartdate = |  ~Reriodeenddate<br>charity forthe period __ Day ___;_.‘ Month =| Year %° ve emt DAY | Month| Year<br>26 OA 24 | 24 \ 04 | 26<br>Set out on pages eb\ znn te ne rr eeee esee aenan ee_ [te] [include] [the] ee [pegs] ee<br>Respective The charity's trustees are responsible for the preparation of the accounts in accordance |<br>responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees<br>consider that the audit requirement of Regulation 10{1) (d)} of the Accounts Regulations<br>does not apply. It is my responsibility to examine the accounts as required under section<br>44(1) (c) of the Act and to state whether particular matters have come to my attention.<br>Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts<br>examiner’s statement Regulations. An examination includes a review of the accounting records kept by the<br>charityconsideration and a comparisonof any unusual of theitems accounts presentedor disclosures in withthe accounts those records.and seeksIt also includes |<br>explanations from the trustees concerning any such matters. The procedures undertaken 1<br>do not provide all the evidence that would be required in an audit and, consequently, | do |<br>independent examiner’s __ notIn the express courseanofeudit my examination,opinion on theno matterMew given has by come the accounts,to my attention_ [other than|  that<br>statement disclosed on the attached page*]<br>1. which gives me reasonable cause to believe that in any materiaj respect the<br>requirements:<br>* to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and<br>Regulation 4 of the 2006 Accounts Regulations, and<br>+ to prepare accounts which accord with the accounting records and comply with<br>Regulation 9 of the 2006 Accounts Regulations<br>have not been met, or<br>2. to which, in my opinion, attention should be drawn in order to enable a proper<br>Sig date: |<br>Nam<br>Relevant profession |<br>qualification{s)Addror(if bodany 7 |<br>**----- End of picture text -----**<br>


*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, 

## APPENDIX 3 

## Only complete if the examiner needs to highlight material problems. 

Give here brief details of any items that the examiner wishes to disclose 

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