APPENDIX 3
oscr
Offic* of the Scottish Charlty Regul*or
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
F￿10d start date
Perio(l end date
Month
October
01
November 2024
31
2025
Sat on pag8s
Res￿*1¥0 The charity's trustees are re$￿SIble for th8 preparat￿)n of the accounts in a¢¢ordan¢e
rosponslbilllies of with the terms of the Charities arml Truste8 Investment (Scollandl 2t)OS A¢t and the
trust0￿ and ommlnor Charihes ACec￿nts {ScoUand) Rewlat#)ns 2CM)6. The CW trustees consider Ihat the
audit requirement of Re￿￿atIon 10(1) {d) of the Accounts Regulations does nol apply. It
is my responaibility lo examine the accounts as required under section 44(1) Icl of the
Aci and to state Whe￿ partI￿lar matters have come to my attention.
Basls of Indepondollt My examinati￿ is ¢8rried oul in accordance with Re￿lat￿)n 11 of the Charities
examlner's statem•rt A¢¢ounts IS¢odand) Regulations 2006. An examination I￿￿deS a review of the
a¢¢ounting re￿rdS kept by the charity and a comparison of accounts presented wmh
those re¢cKds. It also irKlude$ 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 Und￿takeft do not provide dl the 8vid8nce that would be required in an audit
and. ¢OnSew￿ty. 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 reaso1￿ble ¢￿se to b81inw that in any material re5peGI Ihe
requirements..
lo keep a¢¢ountM)g recc*ds in aLX￿d￿ with s￿tIOn 4411) (a) of the 2005 Act and
Rwlalion 4 of the 2[￿ Accounts RegulalK)ns, and
lo yepare acr￿Unts 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 en*le 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
'Pl￿ed￿et8 themrrds kn Iha bR¢*8fs ¥$*. Ifthe ¥K*y. s•tLwA ha¥e c•me lo on the
f￿l￿An9 page.

APPENDIX 3
Disclosure section
Only comrlete rf the 8xaminw rw(ts to INgN￿h1 material probl￿￿$.
GI￿ here brlef d•talls
any Items that the
examlnar wlsh•s to
dl8¢1090