APPENDIX 3 OSCR S(dtrY Re8uktor Independent examlner's report on the accounts R•portto th• |Ch4titynaTh trust••sim•mb•rs rf lIbarchan Pipe Band R•gbtor•d ¢harlty SC0468n number On th• a¢¢ounts Ol lh• harity forth• yrlod Perfod end date onth Period start date Nlonth Y1 ywr 024 S•1 out on pagos R•spocv i The chafity's Iru5tees are responsble f¢rthe preparation olthe accounts in accordance r05pons1blll0S of , wlth the terms of the Chaftties and Trustee Investrnt IS(x>dandl 2WS Ad and the trust•os ind •x4mlnTrr . ch8riliesAccounts lscodandl Regulatsons 2006 las amendedl. The charity trUStee5 considerthat the audit requirernpntof RegUlatn 10111 Idl of the Accounts Regulations dces not apply It is my responsibilty to examlne the accounts as required untsr secbon 44111 Icl oflheAct and to st whether particular matters have wme to my 8ttenlion. Oasis ollnd•p•ndon¢ . My exarrinaiv)n iscarrted in acwrdance with RegulatK)n 11 of tre 20[ Account5 •xamin•fs8t•m•nl ReguLHtions An examination includes a review of th8 accounting records kept by the Charity and 8 compari50n ofthe accounts presented those recorfs. It also indudes ¢SIderation of any unusual ilerns ordisclosures in the acLyJunts and Seeks eXana1p)ns from the bwstees conceming any such rnattets. The precedures undertaken I do not provide 1 evvjence that woukl be fftquired In an audit and, consequenuy. I do I notexpress an 3udit opinion on the view gwen by Ihe accounts. Ind•pndqnt •xamln¢r's In the wurse ofmy examination, no matter has c¢me 10 my attentson l¢ther than ttriat 8tat•m•rt disdosed tha attached pagel which gNe5 me reasonable cguse to believe that in any material respect the requirements." to keep acc4)unlinp records in accordance section 44111 lal of the 2005 Act and Regulation 4 ofthe 2006 AUnts RegUOnS, and to prepare account5 which acco1 wrth the accountino records and ojmply with Regulation 9 ofth82006 Accounts Regulakns have not tsen w c 2. to which. In my opinion, attents'on $hould be drawn In order to enable a proper understandin ofthe accounts to be reached. 8lgn•f.. Nam•'. D ID &L R•l•vanl prol•sslonal qua16fi¢tionl81 or ljody I Illanyl.. | Addr•55.' al_PJL4RNSIOE GrEEWs ,Th IL6AocHAN ngpaw. hDts4rkebrfthtydDn(rt•Fgty. WthbwoTthdo Bppty. wtoutthose mattertwhk haw combto th• Wdbatsl•rtyppd *n•bJtES
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