APPENDIX 3
OSCR
Independent examiner's report on the accounts
Report to th• Cb•my Nm•
trysteeslm*mb•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 l*e 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
requireTT*nls
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
qu*lill¢•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&