## **Independent examiner’s report on the accounts**
## **Report to the trustees/members of**
## **Society for English Learning through Biblical Literature**
## **(SELBL UK)**
|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.|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.|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 view given by the accounts.|||
|In the course of my examination, no matter has come to my attention
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.
~~om~~|||
|~~om~~|**Date:**|31.03.2026|
|Michael Osho MB8786701
~~om~~
~~Cn~~|||
|Institute of Chartered Accountant in England and Wales
(ICAEW)
~~Cn~~|||
|30 Eden Terrace
~~Rn~~|||
|DD4 6JG
~~Rn~~
~~Rn~~
~~Re~~|||
|Dundee
~~Rn~~
~~Re~~|||
|~~Re~~
~~Ce~~|||