APPENDIX 3 oscr Offic of the Scottish Charlty Regulor Independent examinerfs report on the accounts R•port to th• Upside Downs (k1 tru81•8slmombors ol R•gl8t•r•d charlty SC044721 numb•r On the accounts of th• charlty for th• p•riod F10d start date Perio(l end date Month October 01 November 2024 31 2025 Sat on pag8s Res1¥0 The charity's trustees are re$SIble for th8 preparat)n of the accounts in a¢¢ordan¢e rosponslbilllies of with the terms of the Charities arml Truste8 Investment (Scollandl 2t)OS A¢t and the trust0 and ommlnor Charihes ACecnts {ScoUand) Rewlat#)ns 2CM)6. The CW trustees consider Ihat the audit requirement of ReatIon 10(1) {d) of the Accounts Regulations does nol apply. It is my responaibility lo examine the accounts as required under section 44(1) Icl of the Aci and to state Whe partIlar matters have come to my attention. Basls of Indepondollt My examinati is ¢8rried oul in accordance with Relat)n 11 of the Charities examlner's statem•rt A¢¢ounts IS¢odand) Regulations 2006. An examination IdeS a review of the a¢¢ounting rerdS kept by the charity and a comparison of accounts presented wmh those re¢cKds. It also irKlude$ consideration of any unusual items or disclosures in the a¢¢ounts and seeks explanalM)ns from the trustees concemng any such matters. The pro¢eduffjs Undtakeft do not provide dl the 8vid8nce that would be required in an audit and. ¢OnSewty. I do not exrxess an audit opinion on the accounts. Indopondant oxamlneffs In the ¢owse ol my examinalion. no matter has come to my atlentw)n statement which gives me reaso1ble ¢se to b81inw that in any material re5peGI Ihe requirements.. lo keep a¢¢ountM)g reccds in aLXd with stIOn 4411) (a) of the 2005 Act and Rwlalion 4 of the 2[ Accounts RegulalK)ns, and lo yepare acrUnts wthich accord with the axounting records and comply wth Regtlation 9 of the 2CTh Accwnts RegulalM)ns have not been n ( 2. to wl)i¢h, in my opinion. attention be drawn iffl order to enle a prop understsnding of the &ctsJrnts to be reach&J. Slgn•d". Nam•: Karen Alison Rorie R•lèvanl professlonal qualiflcatlon(8) or body Chartered Institute of Public Finance and Accountancy (If any): 00-I- QQ£Lp 20 Soulisquoy Place Kirkwall KW15 ITJ 'Pledet8 themrrds kn Iha bR¢8fs ¥$. Ifthe ¥K*y. s•tLwA ha¥e c•me lo on the flAn9 page.
APPENDIX 3 Disclosure section Only comrlete rf the 8xaminw rw(ts to INgNh1 material probl$. GI here brlef d•talls any Items that the examlnar wlsh•s to dl8¢1090