APPENDIX 3
OSCR
S(dt￿￿￿￿rY 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
Y￿1
ywr
024
S•1 out on pagos
R•spoc￿v* i The chafity's Iru5tees are responsble f¢rthe preparation olthe accounts in accordance
r05pons1blll￿0S of , wlth the terms of the Chaftties and Trustee Investr*nt IS(x>dandl 2WS Ad and the
trust•os ind •x4mlnTrr .
ch8riliesAccounts lscodandl Regulatsons 2006 las amendedl. The charity trUStee5
considerthat the audit requirernpntof RegUlat￿n 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•fs8**t•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
eX￿ana1p)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 A￿Unts RegU￿￿OnS, and
to prepare account5 which acco￿1 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 G￿rE*EWs
,Th IL6AocHAN
ngpaw.
hDts4rkebrfthtydDn(rt•Fgty. WthbwoTthdo Bppty. wtoutthose mattertwhk* haw combto th•
Wdbatsl•rtyppd *n•bJtES