2026-03-31-accounts

APPENDIX 3 OSCR Independent examiner's report on the accounts Report to th• Cb•my Nm• trysteeslmmb•r8 of Stranraer Men's Shed R•gistered ¢harity sc 046393 numb•r On the a¢¢ounts of t Pefio¢ start date charity for Ihe ynod Period end date Moni Day Mont Y•r 08y Y¢#r 01 04 2025 to 31 03 2026 S•t out on pages R￿peCtive The thanty s irustees are respvnsible loi ltte preparation of the a¢c¢)unts Ill 8cccYd8n¢e r•sponsibillti•s of with le tèmis ol ihe Charitjes and Trusiee Invesfftnl ISc¢tL4ndl 2005 A¢1 and ttie tru•t••8 and examinèr Chanties Accounts Iscollandl Regulations 2006 ias amended) The charity trustees consider that the audit requ1remenl of Regulation 10111101 ol the Accounts Regulations does noi apply. 11 Is my respons+bility lo examine ttte a¢￿AUnts as required undef secth 44111 Icl ol the Act and to state whether partLular rnatters have come to my attenti¢) Basi$ of Ind•pendent My examination Is camed out in accordance wifft Regulation 11 of the 2006 Actounls ¢xaminer's stst•m•nt Reguk8lion$ An examinaty.on includes a review ol the accounting records kept by the charity and a ￿mpariSOn ol the a¢¢ounts presented with those recor¢$ 11 also Includes consideration of any unusual rtems or disclosures ln the apcounts and seeks expL8nalions from the trustees concerning any such matters Th? procedures undertaken do not provide all the evidence that would be required In an audil and. consequentty. I do not expre55 an audit opinion on the view 9iven by the ac¢ounts Ind•pend&nt examine￿$ In Ihe course of my examinats"on, no matter ha$ come to my affernt￿n lother than that siat•m•nt disdosed on the attached page"] wh￿h gives me reawnabk cause lo beI￿ve that In any maten81 respe¢t the requireTTnls to keep accounting records In accordancè with section 44111 (al of the 2005 Act antt R￿ul3t10n 4 01 the 20C Accounts Regulations. and io p￿pare accounts which a¢￿)rd with the acctsunting records and comply with Regulation 9 of the 20C6 Accounts Regulations have not been met or to Wh￿￿. In my opin￿n, attentson should be drawn in or¢8r to enable a Proper understandirrfJ ol the accounts to te rta¢he4. Sign•d": R. Bruens Date: Nam•: R•l•¥ant pn>f••sion•l qulill¢•tlonl$l or body Ilf any).. 29-07-2026 Address: Auchenree Cottaae Portpatrick DG9 8TN 'Hease o• the woth In ￿ brnG4etJ rflh•y do appty Ifthe worf$ do •ppty. 59t out Iht• matters com? 10 *thnt￿ on lThe fDlowing Pa - OSCR w11accwtdl￿ or typ•Y $wJnatuio&