## APPENDIX 3 

## Office of the Scottish Charity Regulator 


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Independent examiner’s report on the accounts «<br>Report to the<br>trustees/members of Grace Church Dundee<br>Registered charity SC044305<br>number<br>On the accounts of the Period start date Period end date<br>charity for the period Day Month Year Day Month Year<br>01 January 2025 to 31 December 2025<br>1-46 ber to include the<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. The charity trustees consider that the<br>audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It<br>is my responsibility to examine the accounts as required under section 44(1) (c) of the<br>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 Charities<br>examiner's statement Accounts (Scotland) Regulations 2006. An examination includes a review of the<br>accounting records kept by the charity and a comparison of the accounts presented with<br>those records. It also includes consideration of any unusual items or disclosures in the<br>accounts and seeks explanations from the trustees concerning any such matters. The<br>procedures undertaken do not provide all the evidence that would be required in an audit<br>and, consequently, | do not express an audit opinion on the accounts.<br>Independent examiner’s _ In the course of my examination, no matter has come to my attention [other-thanthat<br>statement disciesed-enthe-attached-page*]<br>**----- End of picture text -----**<br>


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. 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