APPENDIX 3 OSCR sc(Ith Clknty Reguk Independent examinerfs report on the accounts Waternish Community Hall (SCIO) Report to tho tru•tO88lmembern of Regl8tsr•d charlty SCO46241 number On the ac¢ounts of the charlty for th• p•rlod Per start date Period end date Year Yur Nov 2024 31 2025 Sot out on pag45 Rupecllvo The chanty's trustees are responsible for the preparation of the accounts in a¢¢ordan¢e rn8pon8lbllftle8 ol with the lems of the Charities and Trustee Investment Iscottandl 2005 Act and the trustws and gxamln•r Chants Accounts IScoUand} Regulatx)ns 2006 las amended). The charty truste0$ Conser that the audrt requirement of Regulation 10{11 {dl of the Accounts Regulations does not apply. It ts my responsits.lty to examine the accounts as required under section 44{11 {c} of the Act and lo state whether parts"cular matter5 have come to my attention. B•$l8 of Ind•p•ndent My exaMinatn is camed out in a¢Cordan With Regulation 11 of the 2006 Accounts •xamln•V• •t•t•m•nt Regulab"ons. An examination includes a VIeW of the ac¢ountsng records kept by the chanty and a comparison of the ounts wesented those records. It also includes consideration of any unusual items or disck)sures in the accounts and seeks expLgnations from the trustees concemiry any such matters. The procedures undertaken do not provide all the eviden¢e that would be required in an audrt and. consequently, I do not expyess an audrt opinion on gNen by the xcounts. Ind•p•nd•nt oxamln•rfs In the course of m examinatjon, no matter has com? to my attentK)n talhep ¥tatem•nt wttich gives me reasonablo cause to tsele that in any rnaterlal reSFrt the requirements.. to keep accounting records in accordance with section 44{11 {a) of the 2005 Act and Reguktwi 4 of the 20[ Accounts Regulath?ns. and lo prepa accounts accord wlh the lUnting rordS and compty wrth RegukqtK)n 9 of the 20(b Ac¢oJnts Regulalions 2. to whth, in my ownion. attention should be drawn in order to enable a proper understanding of the COUnts to be Teached. 8lgn0d: Cknj &AI Dat•: Iqls126 Name: Relevant professional qualificatlon(•l or body (rf any): A4opr) AddrBM: c46rt¥pth folWing page.
APPENDIX 3 Disclosure section Onty complete rf the examiner r*eds to high1ht material problems. Glve hern bthf dotalls of any Items that th• oxamlnor whhes to disclose