## **APPENDIX 3**
## **’ Independent examiner s report on the accounts V2**
**Report to the** Charity name **trustees/members of**
**Luncarty Tennis Club**
|**Registered charity**|**SC045983**|**SC045983**||||||
|---|---|---|---|---|---|---|---|
|**number**||||||||
|**On the accounts of the**|Period start date||||||Period end date|
|**charity for the period**|Day
01|Month
January||Year
2022|**to**||Day
Month
Year
31
December
2023|
|**Set out on pages**|1-3||||||(remember to include the page
numbers of additional sheets)|
|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that 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) (c) of the Act and to state whether particular matters have come to my attention.|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that 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) (c) of the Act and to state whether particular matters have come to my attention.|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that 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) (c) of the Act and to state whether particular matters have come to my attention.|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that 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) (c) of the Act and to state whether particular matters have come to my attention.|
|---|---|---|---|
|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
Regulations. 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 any 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 that would be required in an audit and, consequently, I do
not express an audit opinion on the view given by the accounts.||||
|In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page*]
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 accord with 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.||||
|understanding of the accounts to be reached.|understanding of the accounts to be reached.|understanding of the accounts to be reached.
**Date:**|26/09/23|
|Stuart Gray||||
|Chartered Fellow, Chartered Institute of Management
Accountants||||
|34 Westfield Drive||||
|Forfar||||
|DD8 1EQ||||
|||||
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
## **APPENDIX 3**
## **Disclosure section**
Only complete if the examiner needs to highlight material problems.
**Give here brief details of any items that the examiner wishes to disclose**
```
N/A
```
## **APPENDIX 1**
## OSC **r**
|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|
|---|---|---|---|---|---|---|---|
||Period start date||||Period end date|||
||Day|Month|Year||Day|Month|Year|
|From|01|Jan|2022|To|31|Dec|2022|
Office of the Scottish **Charity Regulator**
## **Reference and administration details**
**Charity name** Luncarty Tennis Club **Other names charity is known by Registered charity number SC045983 Charity’s principal address** Greenville Pitcairngreen Perth
**Postcode** PH1 3LR
## **Names of the charity trustees on date of approval of Trustees’ Annual Report**
||**Trustee name**|**Trustee name**|**Trustee name**|**Office (if any)**|**Dates acted if**
**not for whole year**|**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**|
|---|---|---|---|---|---|---|
|**1**
**2**
**3**
**4**
**5**
**6**
**7**
**8**
**9**
**10**
**11**
**12**
**13**
**14**
**15**
**16**
**17**
**18**
**19**
**20**||Sarah Delo||Chair|||
|||Beth Guthrie||Treasurer|||
|||Cynthia Stewart|||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
**1**
**APPENDIX 1**
## **Reference and administration details**
## **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)**
|**Name**|**Name**|**Dates acted if not for whole year**|
|---|---|---|
|Fiona Morrison||Stepped down – 22 March 2022|
||||
||||
|**Structure, governance and management**|**Structure, governance and management**|
|---|---|
|**Type of governing document**
**Trustee recruitment and appointment**||
||A Scottish Charitable Incorporated Organisation (SCIO)
A membership who elect a management committee
Not affiliated to anyone else|
||Trustee nominated by a member if willing to do the role, and then
seconded by another member.|
## **Objectives and activities**
|**Objectives and activities**||
|---|---|
|**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**|The Luncarty Tennis Club (LTC) is a non-profit making charity, with the
principal objective of increasing community participation in the sport of
tennis.|
||a) To advance the participation of children, young people and
adults in the sport of tennis through the provision of coaching
opportunities.
b) To engage with the study, practice and teaching of all aspects of
lawn tennis.
c) To organise and support member participation in tennis
tournaments and competitions.
d) To provide and maintain the playing facilities, changing rooms
and club space necessary to participate in the sport of tennis.
e) To provide a safe and accessible place for all members of the
community to get involved with sport.|
**2**
## **APPENDIX 1**
## **Achievements and performance**
|**Summary of the main achievements**
**of the charity during the financial**
**period**|Two previous members of the club administration stepped down from
their posts during 2022.
Sarah Delo continues as Club Chair. Beth Guthrie continues in the role
of Treasurer.
The Chair successfully secured grant funding from the National Lottery
Community Fund to support the ongoing restoration of the Tennis Club
assets. An additional grant has been secured from SUEZ and
negotiations have continued throughout 2022 for a further grant from the
local Gannochy Trust.
As part of the work to secure funding, discussions have been ongoing
with the landlord of the Tennis Club site. Agreement was reached in
2022 to extend the least until 2038, which will enable the funding from
Gannochy Trust to be released in 2023.
Smaller sums have been brought in through other fundraising
mechanisms including the Kiltwalk and the OneLottery. All appropriate
certifications have been secured for these. A level of funding has now
been secured which will enable works to progress on the restoration of
the courts and facilities, taking the Club one step closer to returning as a
community asset for Luncarty and the surrounding area.|
|---|---|
## **Financial review**
|**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|The club aims to keep a balance of at least £50 at all times.
Electricity is paid via direct debit, with meter readings provided for
accuracy.
The LTC only spends funds which are available and has no deficit.
The club currently has reserves in place, which are ring-fenced for the
restoration of the club.|
|---|---|
||N/A|
||N/A|
**3**
## **APPENDIX 1**
## **Other optional information**
## **Declaration**
**The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s)** Beth Guthrie Sarah Delo **Position (e.g. Chair)** Treasurer Chair **Date** 05 July 2023 05 July 2023
**4**
Enter SC No. below **SC045983**
APPENDIX 2
Enter charity name below
## **Luncarty Tennis Club**
|||||**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||Period start date|||||||||||||||Period end date|||Period end date|||Period end date||||||||
||**For the period**
**from**||**For the period**||01
Day|||||January
Month|||||||2022
Year|||**to**||Day
31|||Month
December|||||||||Year
**2022**|||||
|**Section A Statement of receipts and payments**
**Unrestricted**
**funds**
**to nearest £**
**A1 Receipts**|||**Section A Statement of receipts and payments**
**Restricted**
**funds**
**to nearest £**
Jan|||||||||||**Expendable**
**endowment**
**funds**
**to nearest £**||||||||**Permanent**
**endowment**
**funds**
**to nearest £**|||||**Permanent**
**endowment**|||**Total funds**
**current period**
**to nearest £**||||||||**Total funds last**
**period**
**to nearest £**|
|Donations|||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**||**1,150**|
|Legacies|||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|||
|Grants|**2,000**||**2,000**||**10,000**|**10,000**|**10,000**|**10,000**|**10,000**|**10,000**|||||||||||||||||||**12,000**|**12,000**|**12,000**|**12,000**|**12,000**|**12,000**||**12,000**||**3,573**|
|Receipts from fundraising activities|**1,548**||**1,548**||||||||||||||||||||||||||**1,548**|**1,548**|**1,548**|**1,548**|**1,548**|**1,548**||**1,548**||**2,334**|
|Gross trading receipts|**227**|**227**|**227**||||||||||||||||||||||||||**227**|**227**|**227**|**227**|**227**|**227**||**227**|||
|Income from investments other than
land and buildings|||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|||
|Rents from land & buildings|||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|||
|Gross receipts from other charitable
activities|||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|||
||||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|||
|**_A1 Sub total_**|**3,775**||**3,775**||**10,000**|**10,000**|**10,000**|**10,000**|**10,000**|**10,000**||||**-**|**-**|**-**|**-**|**-**|||**-**|**-**|**-**|**-**|**-**|**-**|**-**||**13,775**|**13,775**|**13,775**|**13,775**|**13,775**|**13,775**||**13,775**||**7,057**|
|**A2 Receipts from asset &**
**investment sales**|||||||||||||||||||||||||||||||||||||||
|Proceeds from sale of fixed assets
**-**
Proceeds from sale of investments
**-**
**_A2 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total receipts_ 3,775**
**10,000**
**-**
**-**
**13,775**
**7,057**
**A3 Payments**
———————|||||||||||||||||||||||||||||||||||||||
|Expenses for fundraising activities|||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|||
|Gross trading payments|**301**|**301**|**301**||||||||||||||||||||||||||**301**|**301**|**301**|**301**|**301**|**301**||**301**||**893**|
|Investment management costs|||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|||
|Payments relating directly to charitable
activities|||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|||
|Grants and donations|||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|||
|Governance costs:|||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|||
|Audit / independent examination|||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|||
|Preparation of annual accounts|||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|||
|Legal costs|||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|||
|Other|Other||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|||
||||||||||||||||||||||||||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|||
|**_A3 Sub total_ **|**301**|**301**|**301**||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**|**-**|||**-**|**-**|**-**|**-**|**-**|**-**|**-**||**301**|**301**|**301**|**301**|**301**|**301**||**301**||**893**|
## **A4 Payments relating to asset and**
**investment movements** Purchases of fixed assets **-** Purchase of investments **-** _**A4 Sub total**_ **-** _**Total payments**_ **301 - - - 301 893** —_—_-—— _**Net receipts / (payments)**_ **3,474 10,000 - - 13,474 A5 Transfers to / (from) funds -** _**Surplus / (deficit) for year**_ ====—= **3,474 10,000 - - 13,474 -**
APPENDIX 2
**----- Start of picture text -----**
Luncarty Tennis Club SC045983
Section B Statement of balances
Unrestricted Expendable Permanent Total current
Categories Details funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year
3,147 3,240 6,387 223
Surplus / (deficit) shown on receipts and
3,474 10,000 13,474 6,164
payments account
-
-
Cash and bank balances at end of year 6,621 13,240 - - 19,861 6,387
(Agree balances with receipts and payments
account(s)) 0 - - - 0 6,164
Fund to which asset belongs Market valuation Last year
Details
to nearest £ to nearest £
B2 Investments
Total - -
Details Fund to which asset belongs Cost (if available) Current value (if available) Last year
to nearest £ to nearest £ to nearest £
B3 Other assets
Total - - -
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities
Total - -
Details Fund to which liability relates Amount due (estimate) Last year
to nearest £ to nearest £
B5 Contingent liabilities
Total - -
Signed by one or two trustees
on behalf of all the trustees Signature Print Name Date of approval
Beth Reader - Treasurer 05 July 2023
**----- End of picture text -----**
LTC 2022 Accounts / Statement of balances
2
December 2007
APPENDIX 2
**Luncarty Tennis Club**
**SC045983**
## **Section C Notes to the Accounts**
**C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_
Duties in relation to Luncarty Tennis Club.
|**C3a Trustee remuneration**
**C4a Trustee expenses**
**C4b Trustee expenses -**
**details**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**
**C3b Trustee remuneration -**
**details**
**C2 Grants**|**Individual /**
**institution**
**Number of grants**
**made**
**£**
**-**
**£**
**Number of**
**trustees**
**£**
**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**
**Nature of relationship**
**Nature of transaction**
**Total**
If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)
**X**
If no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b)
**X**
**Authority under which paid**
**Type of activity or project supported**|
|---|---|
LTC 2022 Accounts / Notes
3
December 2007
## **APPENDIX 1**
## OSC **r**
|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|
|---|---|---|---|---|---|---|---|
||Period start date||||Period end date|||
||Day|Month|Year||Day|Month|Year|
|From|
01|Jan|2022|To|
31|Dec|2022|
Office of the Scottish **Charity Regulator**
## **Reference and administration details**
**Charity name** Luncarty Tennis Club **Other names charity is known by Registered charity number SC045983 Charity’s principal address** Greenville Pitcairngreen Perth
**Postcode** PH1 3LR
## **Names of the charity trustees on date of approval of Trustees’ Annual Report**
||**Trustee name**|**Trustee name**|**Office (if any)**|**Dates acted if**
**not for whole year**|**Name of person**
**(or body) entitled to**
**f**|
|---|---|---|---|---|---|
||||||**appoint trustee (i any)**|
|**1**
**2**
**3**
**4**
**5**
**6**
**7**
**8**
**9**
**10**
**11**
**12**
**13**
**14**
**15**
**16**
**17**
**18**
**19**
**20**|Sarah Delo||Chair|||
||Beth Guthrie||Treasurer|||
||Cynthia Stewart|||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
**1**
**APPENDIX 1**
## **Reference and administration details**
## **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)**
|**Name**|**Name**|**Dates acted if not for whole year**|
|---|---|---|
|Fiona Morrison||Stepped down – 22 March 2022|
||||
||||
## **Structure, governance and management**
|**Type of governing document**
**Trustee recruitment and appointment**|A Scottish Charitable Incorporated Organisation (SCIO)
A membership who elect a management committee
Not affiliated to anyone else|
|---|---|
||Trustee nominated by a member if willing to do the role, and then
seconded by another member.|
## **Objectives and activities**
|**Objectives and activities**||
|---|---|
|**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**|The Luncarty Tennis Club (LTC) is a non-profit making charity, with the
principal objective of increasing community participation in the sport of
tennis.|
||a) To advance the participation of children, young people and
adults in the sport of tennis through the provision of coaching
opportunities.
b) To engage with the study, practice and teaching of all aspects of
lawn tennis.
c) To organise and support member participation in tennis
tournaments and competitions.
d) To provide and maintain the playing facilities, changing rooms
and club space necessary to participate in the sport of tennis.
e) To provide a safe and accessible place for all members of the
community to get involved with sport.|
**2**
## **APPENDIX 1**
## **Achievements and performance**
|**Summary of the main achievements**
**of the charity during the financial**
**period**|Two previous members of the club administration stepped down from
their posts during 2022.
Sarah Delo continues as Club Chair. Beth Guthrie continues in the role
of Treasurer.
The Chair successfully secured grant funding from the National Lottery
Community Fund to support the ongoing restoration of the Tennis Club
assets. An additional grant has been secured from SUEZ and
negotiations have continued throughout 2022 for a further grant from the
local Gannochy Trust.
As part of the work to secure funding, discussions have been ongoing
with the landlord of the Tennis Club site. Agreement was reached in
2022 to extend the least until 2038, which will enable the funding from
Gannochy Trust to be released in 2023.
Smaller sums have been brought in through other fundraising
mechanisms including the Kiltwalk and the OneLottery. All appropriate
certifications have been secured for these. A level of funding has now
been secured which will enable works to progress on the restoration of
the courts and facilities, taking the Club one step closer to returning as a
community asset for Luncarty and the surrounding area.|
|---|---|
## **Financial review**
|**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|The club aims to keep a balance of at least £50 at all times.
Electricity is paid via direct debit, with meter readings provided for
accuracy.
The LTC only spends funds which are available and has no deficit.
The club currently has reserves in place, which are ring-fenced for the
restoration of the club.|
|---|---|
||N/A|
||N/A|
**3**
## **APPENDIX 1**
## **Other optional information**
## **Declaration**
**The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s)** Beth Guthrie Sarah Delo **Position (e.g. Chair)** Treasurer Chair **Date** 05 July 2023 05 July 2023
**4**
APPENDIX 2
|APPENDIX 2|APPENDIX 2|||||||
|---|---|---|---|---|---|---|---|
|
**Luncarty Tennis Club**||||||**SC045983**||
|**Section B Statement of balances**||||||||
|**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**3,147**
**3,474**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**|
||Cash and bank balances at start of year||**3,240**|||**6,387**|**223**|
||Surplus / (deficit) shown on receipts and
payments account||**10,000**|||**13,474**|**6,164**|
|||||||**-**||
|||||||**-**||
||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**6,621**|**13,240**|**-**|**-**|**19,861**|**6,387**|
|||0|-|
-|
-|0|6,164|
|||||**Fund to which**|**asset belongs**|**Market valuation**
**to nearest £**|**Last year**
**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**|
|||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Total**
**Fund to which l**|**-**|
**-**|
**-**|
||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**|
|||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**|
|||||||||
|||||||||
|||||||||
||**Signature**|||**Print Name**|**Total**|**-**|
**-**|
||||||||**Date of approval**|
|||||||||
|||||Beth Reader|- Treasurer||05 July2023|
|||||||||
|||||||||
REDACTED LTC 2022 Accounts / Statement of balances
1
December 2007
## **APPENDIX 3**
## **Report to the trustees/members of**
**’ Independent examiner s report on the accounts V2** Charity name **Luncarty Tennis Club**
|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that 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) (c) of the Act and to state whether particular matters have come to my attention.|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that 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) (c) of the Act and to state whether particular matters have come to my attention.|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that 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) (c) of the Act and to state whether particular matters have come to my attention.|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that 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) (c) of the Act and to state whether particular matters have come to my attention.|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that 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) (c) of the Act and to state whether particular matters have come to my attention.|
|---|---|---|---|---|
|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
Regulations. 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 any 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 that would be required in an audit and, consequently, I do
not express an audit opinion on the viewgiven bythe accounts.|||||
|In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page*]
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 accord with 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.|||||
||||**Date:**|26/09/23|
|Stuart Gray|||||
|Chartered Fellow, Chartered Institute of Management
Accountants|||||
|34 Westfield Drive|||||
|Forfar|||||
|DD8 1EQ|||||
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
## **APPENDIX 3**
## **Disclosure section**
Only complete if the examiner needs to highlight material problems.
**Give here brief details of any items that the examiner wishes to disclose**
```
N/A
```