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) I￿lL￿• 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 Inde￿ndant 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¥¥;
'pl￿gO 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
follo￿n9 ￿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**<br>**from**||||01||April||||2024|**to**|31||March|||||2025|||||
|**Section A Statement of receipts and payments**||**Section A Statement of receipts and payments**|||||||||||||||||||||||
||**Unrestricted**<br>**funds**||||**Restricted**<br>**funds**||||**Expendable**<br>**endowment**<br>**funds**||||**Permanent**<br>**endowment**<br>**funds**||||**Total funds**<br>**current period**|||||||**Total funds last**<br>**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<br>**-**<br>Proceeds from sale of investments<br>**-**<br>**_A2 Sub total_                        -**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**_Total receipts_                  1,637**<br>**-**<br>**-**<br>**-**<br>**1,637**<br>**2,905**<br>~~—====—=~~|||||||||||||||||||||||||
|**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<br>**-**<br>Purchase of investments<br>**-**<br>**_A4 Sub total_                         -**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**_Total payments_                  3,477**<br>**-**<br>**-**<br>**-**<br>**3,477**<br>**1,783**<br>**_Net receipts / (payments)_**<br>**1,840)**<br>**(**<br>**-**<br>**-**<br>**-**<br>**1,840)**<br>**(**<br>**1,122**<br>~~SSSSS=~~|||||||||||||||||||||||||
|**A5 Transfers to / (from) funds**|||||||||||||||||||||**-**||||
|**_Surplus / (deficit) for year_**|||||||||||||||||||||||||
||**(**|**1,840)**<br>**(**|||||**-**||||**-**||||**-**|||||**(**|**1,840)**<br>**(**|||**1,122**|