Lothlans Rayrnl SCIO REPORT & FINANCIAL STATEMENTS YEAR ENDED W SEPTEMBER 2025 8¢ottl•h In￿1p￿th Ch•rfty No. . ￿0451￿8 Lothians RAYNET SCIO - Trustees, Annual Report Period.. l October 2024 to 30 Septsmber 2025 Reference Information.. Charity Name: Lothians RAyN￿ SCIO Charlty Number. SC045546 Adiiiiiiisti-ative Iiiforno**Statement of Balances as at 30thSeptember 2025**
**Bank Balances**|**Lothians Raynet SCIO**
**Statement of Balances as at 30thSeptember 2025**
**Bank Balances**||**2024**| |---|---|---|---| |Bank of Scotland Current Account||5190|4766| |||5190|4766| |**Unrestricted Fund**|(Note 1b)|5190|4766| |**Other Fixed Assets Held**|||| |Per Management Committee|Valuation||| |**Fixed Assets**|||| |Lithium Batteries||240|300| |DMR Repeater & Duplexer||480|600| |Caravan||320|400| |||1040|1300| These accounts have been approved by the Trustees on 13/10/25 and signed on their behalf by: ## Chair: Donald Park Donald Park Treasurer: Kevin Sterrick Kevin Sterrick Lothlans Raynet SCIO Notes On Accounts for Year End•d 30 S•pten*•r 2025 1. A¢¢ountlng Pollcl•s . Basls of Accounting These accounts have been prepared in a¢¢ordanc8 wth the temis of the Charities Trustee Investment (Scollandl Ad 21x15 and the Charities AcctyJnls ISwllarKI} Regulation5 2C(6. The preparation of the ￿lUnts ￿ a cash basis continu8$ 10 bo appli•d in th• Currént yaar. b. Fund• Unrestrlctad G•neral Fund The general fund comprises those fijnds tha manW￿ ConYnitt08 are fr88 to us8 in accordanc• wlh tho tharivs objectives. 2. Manag•m•nt Comm1tt0e Raft￿neratIOn & Expens•• Management Committee Mèmbers are not remunerated and Th) (xxnmittee mem￿r5 (0- 2024) received reimbursement of expen￿ durirvJ ts pen(>J. No contracts for 8arvic•$ have been entwed into vAth any of the managerwrt eommfftee. ## **Lothians Raynet SCIO Independent Examiners Report to the Committee** I report on the accounts of the charity for the period ended 30 September 2025 ## **Respective Responsibility of Management Committee & Examiner** The charity management committee are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider the audit requirement of Regulation 10( 1) ( d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) of the Act and to state whether particular matters have come to my attention. ## **Basis of Independent Examiner Statement** My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence which would be required in an audit and conse[q] uently I do not express an audit opinion on the view given by these accounts. ## **Independent Examiners Statement** In the course of my examination, no matter has come to my attention. 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 record 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. ## Robert Mckeand Robert Mckeand 2 The Steadings Swinside Townhead Farm Jedburgh TD8 6ND ## Dated _11/10/25I_ .