APPENDIX 3 osc ort on the accounts R•port to th• n•m• tnMt•Alm•mb•rn of Pandi's Legacy oaniSatiOn numb•r On the •ccount• of th• ¢h•rlty for th• p•rlod Peric4J 8tsrt dat6 nth Y• 01 Nov 2024 31 2025 R••p•eUv• The Ial tru8ta88 are re8pon81bl8 lorthe preparnlon oftr &counts In ac%cdance poMlblllll•8 of wtth the temis of the Charitses and T8 Invéstmènt IScol8ndl 2005 Act and the lJu•t•6• and examlnor CharrtJe8 Accounts IScotsnd} Regulations 2006 la8 amended). The chafrty trustee8 con8ider that thg audit requirem9nl of Regul8tion 10111 {dl ofthe Accounts Regulatk do¢8 not apply. 11 Is my reskKJn8Ibil to examine the aGGounts as Yequlred under secllon 44(11 {cl of tho Acl and to statg whether p8rbcular matters have c¥)me to my oitenbon. B••l• ¢Jl Ind•p•nd•n¢ My examlnalonls carf•J out In 8Kwdanc8 wth RegulatK)n 11 of the 20( Puount8 1 •xamkn•rf• •tt•m•n¢ Regulatk)n8. An examlnation includes a roviow of the accountlng reo)rd8 kept by th8 chartty and a comportson oftho accoun18 pr8Bontad with th0 record8. It 8180 indudes ¢onsideTalwJn of any unusual kem6 or disck)sures in the accounts and $eJ &xpL8nab"ons from the trustees conceming any Suoh matters. The prothJur88 undertaken do not provld8 all the evidence that VUkI be requirod in an aud6t and, con88quenty, I do not expm$ an audit opinlon on the gfven by the accounts. Ind•p•nd•nt •xamln•r In the ¢ouw of nry examinÈtion. no matter has come to my attenucm [oth•r tIMn that •tat•m•nt clisGked on the attachod pag81 1. whh glve8 fml rOnab cause to bele that In any rrthri81 th• rnquir8ments.' to keep accountlng record8 In aerAirdanc4 wlth 8•Ctlon 44(1) {a) of Ihe 2005 and Regulatton 4 of the 20C6 Accounts R•3ulations, and to prepare accounts whtch accord wlth the accounllng rxords and vlth R•gul8tSon 9 of the 2008 Accounts Rogulatlon8 2. to whth, in my oplnlon, att8nlon $houkl bo drawn In iyderto •n8ble a pro underntsnding of the acwunts be reached. Nam•: Elalne Mearns R•kn•rt profw•lonal qu•llllc•tb)n{8> or b(ty , (If any): I Addrn••'. Cottown Croft Eorglen Turriff AB53 4JN
APPENDIX 3 Disclosure section Onty cwipl rfthe examlner ne•J$ to hlghlight materfal probl$. Glv• h•M brl•f d•tall• of any It•m• thal th• •xamknw TA8h•8 to dIse1•
Pandi's Legacy Organisation SCIO Charity registration number SC046062 Annual Return Report & Financial Statement I" November 2024 - 31" October 2025 Emma Learmonth, Treasurer Signed: Dated: Checked: Jacqueline Jobe. Chairperson Signed: Dated: Witnessed: Helen Duffield Secretary Signed: Dated: Introduction
Introduction Pandi's Legacy is a small non-profit organisation that runs from Montrose. Angus. Scotland incorporated as a SCIO. The Charity has an income below £250,000 (two hundred and fiftythousand pounds) and as such it is eligible to prepare its accounts on a receipt and payment basis. The governing document body does not require the charity to prep8r8 fully accrued accounts and neither does it require and audit. The charity mostly comprises of funds being generated through a sponsor program with the nursery and primary schools in Gambia. Goods and additional funds are raised through small fundraising activities which further help support the schools, provides assistance with maintenance and additional local projects such as youth football teams and clinics.
Trustees Annual Report Primary focus for this year remained the continued support of Kunt8 Kinteh nursery and primary schools in Tallinding, Gambia. Monies raised through our school sponsorship program with 119 participants as described in the supporting statement. Membership numbers remainingstaticfrom 202312024. howeverfunds slightlyreduced. This however W8s supplemented through an increase in one-off donations. Additional funds raised via small charity I fund raising events. slightly down on previous yearas onlytwo smallevents held throughthe reporting period. Significant increasefrom backdated Gift Aid which is being used to fund food supplements to both schools. Members and the public continue to support the annu81 school bag projects with donations ensuring each child was 8ble to receive a school bag. Additional goods such as clothes, school supplies, medicalsupplies. ITequipment andfootballstrips and boots have also been supplied during this period. Trustee and membership visits to the schools completed in November 2024 helped complete maintenance projects, carrying out necessary fep81rs to the buildings and creatinga sun shelter 8tthe primaryschool. Duringthese visit community projects were also completed delivering rice and medical supplies. No Significant changes expected forthe organisation or projectfocus for 2025-2026. TheTrustees pres8nttheir reporttogetherwith thefinancial statementforyear ending31' October 2025. References & Adminl$tr8tlve Information Charity Name: Pandl's Legacy Organlsation SCIO Charity Number: SC046062 Registered Address: 5 Llttlewood Gardens, Montrose, Angus. DD109LX CurrentTrustees: Jacquellne Jobe. Chalrperson Helen Duff ield, Secretary Emma Le8rmonth. Treasurer
Statement of Receipts & Payments PraFOTwJ for P8TrJfs Lew 111112024to 3111012025 Icrywed wlth 111112023to 3111or2WI' Unr•8trl¢t•d Tot41 Don81ions and Legacies Donations . Freight & Sthool Bags . One off Donations . Platform Donations . Swjnsor Program . Uniforyn-Donations . Gift Claimed Charitable Activilios . Events . Events- Stsll Holdars . Raffle Tickets 30.00 1.062.19 2TO.00 1,062.19 40.11 1, 194. 18 18.624.50 19.448.00 60.00 6.118.27 19.418.00 60.00 6,118.27 858.46 1.740.00 1,290.00 1.740.00 1.290.00 1.940.50 546.00 440. Totsl Incom• and ondowments 29.788.57 29.788.57 23.873.64 Adfflinistration . Subscriptions Freight & Storag8 Gambia Payments . Food & Aid . Maintenancè & Repairs . Sch¢J)l Fees . Sthool suples & Equipment . Sports Equipment Unifomis Markèting . Websile 800.00 276.00 1,681.45 402.48 2.153.74 402A8 2,153.74 1.075.00 660.00 17.760.00 1.300.00 480.00 1.075.00 660.00 17.760.00 1,300.00 480.00 500.00 14.128.31 1,105.00 418.37 1.057.50 64.00 100.00 194.00 1Cw).00 194.00 100.00 Totsl •xp•ndltur• 24,125.22 24,125.22 20.110.63 All receipts AJI payments Transfers betr funds 29.788.57 24,125.22 29,788.57 24,125.22 23,873.64 20,110.63 Nat mov•ment In funds 5,663.35 5,663.35 3,763.01 Total fvnds brought fonv8rt1 5,453.02 5.453.02 1,690.01 Total funds carrl8d fonward 11.116.37 11.116.37 4453.02 OS-Juk2028 15.,IN) PauolfA1