## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2 Report to the** Aberdeen Turkish Education and Culture Trust SCIO **trustees/members of** ||**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**| |---|---|---|---|---|---|---|---|---|---| ||Aberdeen Turkish Education and Culture Trust SCIO||||||||| |**Registered charity**
**number**
**On the accounts of the**
**charity for the period**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|**SC046326**||||||||| ||Period start date|||||Period end date|||| ||Day|Month|Year|||Day||Month|Year| ||
1st
|March|2024|**to**||
28th||February|2025| |||||||||(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.||||||||| ||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.||||||||| ||During 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 to enable a proper understanding
of the accounts to be reached.||||||||| ||||||**Date:**||`22/06/2025`||| ||||||||||| ||||||||||| ||||||||||| ||||||||||| ||||||||||| ||||||||||| *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 rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose NDK2 OSCR Turklsh Educatlon & Culture Trust scio SC046326 Recei ts and ments accounts ScoNish (Farrtv Regulator F￿thE PEriod r(h 2024 Fe￿ry Section A Statement of receipts and payments txpendable PermanBnt TDtd TotalhvKls fuTh nd5 rwd5 t•￿e￿51£ nEaTe5t£ >Th￿￿Test£ 10fiel￿s¢£ IonE1￿51£ A1RK 16M51 L￿g￿£S GrOSstr￿*￿9 recL¥pIs RBntsfr(m lat0 Al SUt+lOtsI 7J11 IDve51lWI sa￿$ A2 Sub ioial 16N51 16M51 7￿1 EwtsosfOTfL￿r￿￿ry 1wknwlrn￿ageMertcOSts PabMeTrtsre￿ry tharita 824J LgJ* c05tS A3 Sutsioiai 83 A4 PwTrontsrdatiry lo￿50t Puithèsesof [1x￿ assets A4S4thts ￿￿￿¢¢￿ts/(￿ayM¢ntsJ ASTransftts 10 IiM}Ntwts APPENDIX2 Turkish Education & Culture Trust SCIO Section B Statement of balance5 SC046326 lundo cndowmrnt fund Catogan pvriod B1 f￿d¥ Cash and ￿￿kba￿£￿SatSt￿￿y￿￿r 1,499 2,168 1630 cllsh￿db￿k balonCBS4tq￿d0f yqllr 4129 129 IM99 DetaiL B2 knvesbnents T4th1 B3 Othor•sB•ts Tol B4 Llabllll￿S TrAal B5 Contingent liabliti8 Th8tW9 PrYitNwn D4t•of APPENDLX2 Turkish Education & Culture Trust SCIO SC046326 Section C Notes to the Accounts C1 Nature and purpose of funds (fftay bp slate(l o analysis offvr￿S thsheetsl I furKts are ￿reSti7ct￿j armj f¢￿￿ [Xjrr￿ Of1￿ thrity. Type of activity or project supported 1hsl1t￿n C2 Grants Talal C38 Tru8t•• r•muneration If ￿ reMU￿r8tK)n %VdS duriw Ihe ￿Km1 to anycharty tru￿ or C￿neLlo￿ to 8 I￿￿tee cros5 thi% Lx)x lothet*i5e c(Knpkle 5￿tK￿ Authority under which paid C3b Tru8ts• r•munoration- detalls C4& Trustee expens If m 8xwE8S W818 pa￿ to cltylrust88 duri￿ Ihe WKXI th8n uossttms tx)x lo￿￿11$e c(*npkle $￿tI(￿ 4bl NLvnborol C4b Trustee expenses- d8tsi18 Tr￿￿1( Th)wt14 BaknTrce Nature of relationship Nature of transaction C6 Tran￿CtionS with t￿￿te•S and connected persons C6 Other Information 2￿24-2025 R￿aptsand Pa￿nts Re￿I.￿SKIN0tes APPENDIX 1 oscr Period start date Period end date m¢￿th Febnjary Year Year From March 2024 To 28th 2025 Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known Turkish EducatM)n and Culture Trust scio Registered charity number Charity's principal address SC046326 435 Great Nothm Road Aberdeen Postcode A824 3EH Names of the charity trustees on date of approval of Trustees. Annual Report Trustee name Office {rf any) Dates acted rf not for whole year lor body) entitled to app￿￿1 tnThtee (* any) 10 11 12 13 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details Name5 of all other charity trustee5 during the period. rf any. (for exarnple. those who resigned part way through the financial period) Structure, governance and management Type of governing document Single•tier SCIO Constibjtc Trustee recruitment and appointment As constitution Objectives and activities Charitable purposes The Organisat￿n is established for charrtable purposes only. The objects are: 11 Prowde athance education. womote the arts and Cu￿re of Turkey and to rel￿ve the needs of persons of Turktsh extraction. 21 The provision of educatsonal SUPFM)rt to the Turkish communrty livirHJ scO￿and. 31 The Organisatic￿ of social and cultural events to contribute to the tegration of the above ￿MmUnty with Scottish society. 41 Active contributK)n to the cause of intercutiural and interfarth dialogue. Summary of the main activities in relation to Ihese objects Eid Prayers (Eid Al Adha and E￿￿ Al Filrl Eid CeLebrat￿n Organisations Turkish Language Lessons Islamic Education of Turf(ish Children Sochal ACtiv￿e5 (breakfast prcKJrammes, dinners) Ramadan Mlar Service APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period Improvement of Turkish Language skills of Turkish children at the Tn￿t Centre Improvement ofthe Islamic knowledge of the Turkish students at the Trust Centre. Attending tr* 40 Hadith eontest ofTurl(ish Dryanet ￿th sbjdents. Financial review Brief statement of the charitys policy on reserves l unrestricted funds held in bank ￿nSIllUted the reserves of the charity. Details of any deficit Donated facilities and services (if any) APPENDIX 1 Other optional information The trustees regret the late submission of the accc4Jnts. The trustees intend to l(MJge accounts in a timety mamer in the fubjre. Declaration The trustees declare that they have approved Ihe truslees, report above. Signed on behalf of the charity's t￿￿tee9 Signaturel5) Full namels) Position {e.g. Chair) Vice chaI￿nan Chainnan Date 22106f2025 2Y0612025