APPENDIX 3 OSCR ScottEh Charity Regulator Independent examiner's report on the accounts Roport to the Edlnburgh Limb Loss Assoaalion tru8ie•81members of Registered charfty SC046137 number On the accounts of tho charity for tho period Period stsrt date Month Period end date Month March Day Year Year 01 2024 to 31 2025 Sèt out on pago8 1-4 {r•m•mb•r b) IlL• pag• rwmbers of oddluonal shryetsl R98PeCtlve The charity's trustees are responsible for the preparation of the accounts in accordance r•spon8ibilitle8 of wllh the terms of the Charlties and Trustee Investment (Scotlandl 2005 Act and the trustoes and examlnor Charities Accounts (Scotland} Regulations 2006. The charlty truste6s consider thai the audit requirement of Regulation 10(1) (d) of the Accounls Regulations does not apply, 11 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. Basls of Indendant My examination is carried out in acLordance with Regulation 11 of the Charlties oxamlner's siatement Accounts (Scotland) Regulations 2006. An examination includes a revlew of the accounting records kept by the charity and a comparison of the accounts present8d with those records. It also includes consideration of any unusual items or disclosures In the accounts and seeks explanations from the trusiees concerning any such matters. Th6 procedures undertaken do not provid8 all the evidence that would be required in an audlt and. consequently, I do nol express an audit opinion on the accounts. Indopandènt gxamln•r'8 In the course of my examination, no matter has come to my attention stat•ment which gives me reasonable cause to belleve that in any materlal respect Ihe 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 Aco)unts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to 8nabl8 a proper ounts to be reached. Slgned: Name: Rglgvant profo88iO quallflcatlon{8) or body The InsLi-,Jte ot ihsrtered Accountants of Scotland (if any): Addre¥¥; 'plgO ddote tho in the brackeisll thty do not apply. If the words do apply. s81 out those rnatters vknith have come to your attention on the follon9 ge.
APPENDIX 3 Disclosure section Only complets if tha examiner needs to highlight rnaterial problems. Glve here bri•f detalls of any items that the oxamin•r wl8h•s to disclo80
Enter SC No. below SC046137
APPENDIX 2
Enter charity name below
Edinburgh Limb Loss Association
| Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Period start date | Period end date | Period end date | ||||||||||||||||||||||
| For the period from |
01 | April | 2024 | to | 31 | March | 2025 | |||||||||||||||||
| Section A Statement of receipts and payments | Section A Statement of receipts and payments | |||||||||||||||||||||||
| Unrestricted funds |
Restricted funds |
Expendable endowment funds |
Permanent endowment funds |
Total funds current period |
Total funds last period |
|||||||||||||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | |||||||||||||||||
| A1 Receipts | ||||||||||||||||||||||||
| Donations | - | - | - | - | - | - | 1,300 | |||||||||||||||||
| Legacies | - | - | - | - | - | - | ||||||||||||||||||
| Grants | - | - | - | - | - | - | ||||||||||||||||||
| Receipts from fundraisingactivities | - | - | - | - | - | - | ||||||||||||||||||
| Gross tradingreceipts | 1 | 1,552 | 1 | 1 | 1 | 1 | 1,552 | 552 | 1,520 | |||||||||||||||
| Income from investments other than | ||||||||||||||||||||||||
| land and buildings | 85 | 85 | 85 | 85 | 85 | 85 | 85 | 85 | 85 | 85 | ||||||||||||||
| Rents from land & buildings | - | - | - | - | - | - | ||||||||||||||||||
| Gross receipts from other charitable | ||||||||||||||||||||||||
| activities | - | - | - | - | - | - | ||||||||||||||||||
| - | - | - | - | - | - | |||||||||||||||||||
| A1 Sub total | 1,637 | 1,637 | - | - | - | - | - | - | - | - | - | 1,637 | 1,637 | 1,637 | 1,637 | 1,637 | 1,637 | 2,905 | ||||||
| A2 Receipts from asset & | ||||||||||||||||||||||||
| investment sales | ||||||||||||||||||||||||
| Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 1,637 - - - 1,637 2,905 ~~—====—=~~ |
||||||||||||||||||||||||
| A3 Payments | ||||||||||||||||||||||||
| Expenses for fundraising activities | - | - | - | - | - | - | ||||||||||||||||||
| Gross trading payments | 3 | 3,477 | 3 | 3 | 3 | 3 | 3,477 | 477 | 1,783 | |||||||||||||||
| 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 ** | 3,477 | 3,477 | - | - | - | - | - | - | - | - | - | 3,477 | 3,477 | 3,477 | 3,477 | 3,477 | 3,477 | 1,783 | ||||||
| A4 Payments relating to asset and | ||||||||||||||||||||||||
| investment movements | ||||||||||||||||||||||||
| Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 3,477 - - - 3,477 1,783 Net receipts / (payments) 1,840) ( - - - 1,840) ( 1,122 ~~SSSSS=~~ |
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| A5 Transfers to / (from) funds | - | |||||||||||||||||||||||
| Surplus / (deficit) for year | ||||||||||||||||||||||||
| ( | 1,840) ( |
- | - | - | ( | 1,840) ( |
1,122 |