2025-12-31-accounts

APPENDIX 3

Office of the Scottish Charity Regulator

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Independent examiner’s report on the accounts «
Report to the
trustees/members of Grace Church Dundee
Registered charity SC044305
number
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
01 January 2025 to 31 December 2025
1-46 ber to include the
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. 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 Charities
examiner's statement Accounts (Scotland) Regulations 2006. 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 not express an audit opinion on the accounts.
Independent examiner’s _ In the course of my examination, no matter has come to my attention [other-thanthat
statement disciesed-enthe-attached-page]
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1. which gives me reasonable cause to believe that in any material respect the requirements:

2. to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Ses: ,, LY B ronmn Date: 23/2/26 Name: James H Brown Relevant professional * qualification(s) or body (if any): Address: 21 Whitefauld Road Dundee DD2 1RH