2026-03-31-accounts

AUTISM EILEANAN SIAR (AES) Independent Examlners Report Accounts for Year Erbding 31 March 2026 I report on the financial statements of the charity for the year ended 31 March 2026 which are set out on the attached Autism Eileanan Siar Income and Expenditure Account. The charitvs trustees are responsible forthe preparation of the accounts in accordance with the terms of the Charities and Trustees Investment Ikotlandl Act 2006 las amended) 1.the 2006 Regulations") The charity'5 trustee5 consider that the audit requirements of Regulation 10 Illldl of the 2CX)6 Regulations does not apply. It is my responsibility to examine the actounts as required under section 144lllllcl of the 2CKJ5 Act and to state whether particular matters have come to my attention. My examination is carried out in accordance with Re8ulation 11 of the 21x6 Regulations. An examination includes review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the tru5tee5 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently. I do not express an audit opinion on the view given by the accounts. In connection to my examination. no matter has come to my attention: l. Which gives me reasonable cause to believe that, in my material respect, the requirements: To keep accounting record5 in accordance with sertion 44llllal of the 2(M)5 Act and regulation 4 of the 2￿6 Regulations and To prepare accounts which accord with the accountin8 records and comply wSth Re8ulation 9 of the 2C*J6 Regulations 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Address: q L)PpEYL kLv+s H£0 oo Date: 0410È IIoz6 Signed: 41--7