APPENDIX 3
OSCR
sc(It￿h 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
Chant*s Accounts IScoUand} Regulatx)ns 2006 las amended). The charty truste0$
Cons￿er 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 exaMinat￿n 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 tsel￿e that in any rnaterlal reSF*rt 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 r￿ordS 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
fol￿Wing page.

APPENDIX 3
Disclosure section
Onty complete rf the examiner r*eds to high1￿ht material problems.
Glve hern bthf dotalls of
any Items that th•
oxamlnor whhes to
disclose