Gar Trinley Yongkhyab Ling
Trustees’ Annual Report and Receipts and Payments Accounts. Period From 1st August 2024 to 31st July 2025
SCIO: SC046673
Charity contact information: info@gartrinleyuk.com
Your charity’s name: Gar Trinley Yongkhyab Ling Scottish Charity Number: SC046673
Address: 43, Balbardie Avenue, Bathgate, West Lothian
Postcode: EH48 4AL
Telephone number: 07518748839 Email address: info@ gartrinleyuk.com
Website: www.gartrinleyuk.com
Facebook: Gar Trinley Yongkhyab Ling
The Trustees have pleasure in presenting their report together with the financial statements and the independent examiners report for the year ended 31[st] July 2024.
Contents
Trustees’ Annual Report Statement of Receipts and Payments Statement of Balances Notes to the account Independent Examiner’s Report
Charity Trustees
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Raimonda Brown – Convener
-
Lee Clark – Treasurer
-
Roger Fry – Secretary
Objectives and activities
Charitable purposes:
The advancement of the Drikung Kagyu lineage of Tibetan Buddhism, under the spiritual guidance of the Venerable Dorzin Dhondrup Rinpoche. We aim to provide facilities for public worship, holding the appropriate services, rituals and ceremonies to practice our beliefs, to make a positive difference to all members of the public and seek new followers.
The promotion of religious harmony through the teachings of the Buddhist faith to all members of the public; raising awareness and understanding of the beliefs or practices of the religion, for example by providing books or online materials; providing education or instruction in Buddhism and working to advance public understanding of religion in general, including interfaith dialogue.
Main activities:
Hold regular meetings to practice our religion, inviting all members of the public, providing information and resources. Invite Teachers to further these aims.
However, due to participants being spread geographically, all activities have been conducted online and advertised on social media and our website to be open to all. After the visit by Rinpoche in October 2024, in-person meetings in addition to online were started again.
2
Structure, governance and management
The Charity is a single tier SCIO governed by its Constitution. The Constitution was adopted on 4[th] July 2016. The structure of the organisation consists of the Charity Trustees who are also the organisation’s only members and comprise the organisation’s Board.
Trustee recruitment and appointment
Charity Trusteeship is open to any person aged 16 or over; and/or any individual who has been nominated for membership by an unincorporated organisation; and/or any corporate body, who subscribes to the purposes of the organisation and wishes to see them fulfilled.
Any person, nominated individual or body who/which wishes to become a Charity Trustee must sign a written application for Charity Trusteeship; and for a corporate body, that application must be signed by an appropriately authorised officer of that body who will remain as the representative of that corporate body until such time as the corporate body informs the Board otherwise. The application will then be considered by the Board at its next Board meeting.
Achievements and performance
Highlights of the last year :
-
The main highlight of the year was Dorzin Rinpoche’s visit in October. This was advertised extensively through Edinburgh social media, Meetup and the Salisbury Centre newsletters. An introductory film was shown before the visit to generate interest in our Teacher and his lineage. A public meeting on the Friday was well attended with participants asking many stimulating questions. The weekend was supported by a translator and in addition was broadcast on Zoom for all interested people. A refuge ceremony was held. Donations covered the costs and some funds are still left in the bank. Rinpoche generously refunded us for his accommodation. Overall, a successful visit, Rinpoche hopes to visit again in the not-too-distant future.
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A mailing list was compiled following DR’s visit, and information can be shared with those interested.
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Meetings have continued online by Zoom, as participants are geographically scattered! These are usually at 9am on Tuesdays, held weekly, whenever possible, These are advertised on GTYL social media and website.
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Also, in-person meetings resumed after Rinpoche’s visit, at private addresses, with limited pick-up. All welcomed.
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Those interested have also again been able to participate in frequent, very beneficial and informative practices and teachings led by both H E Garchen Rinpoche from America and
3
Ven Dorzin Rinpoche from Singapore. Online courses have also been running, available for all.
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Again, online resources are heavily advertised by Gar Trinley and those running the events, on Facebook and social media. The GTYL page is very well supported.
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The GTYL WhatsApp group chat continues to be a support for members and useful links, information and help is shared. New members have joined this group
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LC and JS felt that their pilgrimage to India in November to visit the sacred sites of the Buddha’s life with Dorzin Rinpoche’s group was extremely inspiring, and a real privilege. They shared memories and many photos of their journey with the group and on the website.
Future Plans – .
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We will continue to hold regular meetings and practices, via Zoom, and in person when possible, doing our best to generate positive energy to benefit beings. Our events and the events of other Drikung Sanghas around the world, are available for all to access thanks to Zoom and Youtube and will continue to be advertised on social media to make them as open to all members of the public as possible.
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A possible teaching event is being planned, inviting a Buddhist Nun to hold an event at LC’s
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home. This will be open to all as always.
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A donation button will be added to Facebook and the website to encourage funds for inviting teachers in the future.
Donation of funds to the group.
We continue our ongoing fundraising efforts with members still contributing an average of £10 per month to accrue a balance able to fund future activities and the planned visit from our Teacher, Dorzin Rinpoche.
Financial review
Income this year (£1038.24) consisted of:
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donations from members and public.
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£583.98 was brought forward from the previous year.
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The Sangha had a deficit of £147.36 for this financial year.
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Giving £436.62 to carry forward.
Statement of the charity’s policy on reserves
Any spending of reserves must be approved by the Trustees, either at Board meetings or by agreement by email.
There is no requirement to hold a level of reserves.
Details of any deficit
No deficit.
4
Donated facilities and services
No donated facilities or services.
Future Plans
The groups priority will be to maintain a reasonable level of funds allowing a resumption of services to the public and visits from Teachers. We will also welcome new participants to expand the group.
Signed on behalf of the charity trustees:
Designation Date
==> picture [258 x 166] intentionally omitted <==
----- Start of picture text -----
R Brown
Convenor
06/11/25
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5
Gar Trinley Yongkhyab Ling
Statement of Receipts and Balances for the year ended 31[st] July 2025.
| Receipts |
Unrestricted Funds | Unrestricted Funds | Restricted funds | Total 2025 | Total 2024 |
|---|---|---|---|---|---|
| Donations | 1038 | 0 |
1038 | 410 | |
| Grants | 0 | 0 | 0 |
0 | |
| Total receipts | 1038 | 0 |
1038 | 410 | |
| Payments– Cost of charitable activities | |||||
| Website and email | 90 | 0 |
90 | 77 | |
| Zoom subscription | 189 | 189 | 171 | ||
| Rinpoche’s flight cost | 501 | 0 | 501 | 0 | |
| Salisbury Centre room hire | 215 | 0 | 215 | 0 | |
| Translator Fee | 190 | 0 | 190 | 0 | |
| Total payments | 1185 | 0 |
1185 | 248 | |
| Surplus (deficit) for year |
(147) | 0 |
(147) | (378) |
6
Gar Trinley Yongkhyab Ling
Statement of Balances as at 31/7/25
| Funds Reconciliation |
Unrestricted | Restricted | Total 2025 | Total 2024 |
|---|---|---|---|---|
| Cash & Bank Balance 1/8/24 | 584 | 0 | 584 | 962 |
| Surplus (deficit) for year |
(147) | 0 | (147) |
(378) |
| Balance at 31/7/25 | 437 | 0 | 437 |
584 |
| Cash balance |
9 | |||
| Bank balance | 428 | |||
| Total |
437 | |||
| Other assets – None | ||||
| Liabilities – None |
The accounts were approved by the Trustees at the AGM in September 2023 and signed on their behalf by:
L Clark
Treasurer
06/11/25
7
Notes to the Financial Statements for the year ending 31/7/23.
1. Basis of Accounting
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)
2. Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the Charity. The trustees maintain a single unrestricted fund for the day to day running of the Charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
3. Related Party Transactions
During the year no remuneration or expenses were paid to the trustees or to any connected persons.
8
Enter SC No. below SC046673
APPENDIX 2
Enter charity name below
Gar Trinley Yongkhyab Ling
| 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 | Receipts andpayments accounts | Receipts andpayments accounts | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Period start date | Period end date | Period end date | ||||||||||||||||||||||||
| For the period from |
1 8 88 Day |
1 8 88 | 1 8 88 8 |
1 8 88 Month |
24 Year |
to | Day 31 |
Month 7 |
Year 25 |
|||||||||||||||||
| 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 |
Total funds last | ||||||||||||||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | |||||||||||||||||||
| A1 Receipts | ||||||||||||||||||||||||||
| Donations | 1,038 | 1 | 1 | 1 | 1,038 | 038 | 410 | 410 | ||||||||||||||||||
| Legacies | - | - | - | - | - | |||||||||||||||||||||
| Grants | - | - | - | - | - | |||||||||||||||||||||
| Receipts from fundraisingactivities | - | - | - | - | - | |||||||||||||||||||||
| Gross tradingreceipts | - | - | - | - | - | |||||||||||||||||||||
| Income from investments other than | ||||||||||||||||||||||||||
| land and buildings | - | - | - | - | - | |||||||||||||||||||||
| Rents from land & buildings | - | - | - | - | - | |||||||||||||||||||||
| Gross receipts from other charitable | ||||||||||||||||||||||||||
| activities | - | - | - | - | - | |||||||||||||||||||||
| - | - | - | - | - | ||||||||||||||||||||||
| A1 Sub total | A1 Sub total | 1,038 | - | - | - | - | - | - | - | - | - | - | 1,038 | 1,038 | 1,038 | 1,038 | 1,038 | 410 | 410 | |||||||
| A2 Receipts from asset & | ||||||||||||||||||||||||||
| investment sales | ||||||||||||||||||||||||||
| Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 1,038 - - ~~—~~ |
- - |
- - |
- - |
- - - 1,038 |
- - - 1,038 |
- - - 1,038 |
- - - 1,038 |
- - - 1,038 |
- 410 |
- 410 |
||||||||||||||||
| A3 Payments | ||||||||||||||||||||||||||
| Expenses for fundraising activities | - | - | - | - | - | |||||||||||||||||||||
| Gross trading payments | - | - | - | - | - | |||||||||||||||||||||
| Investment management costs | - | - | - | - | - | |||||||||||||||||||||
| Payments relating directly to charitable | Payments relating directly to charitable | |||||||||||||||||||||||||
| activities | 1,185 | 1 | 1 | 1 | 1,185 | 185 | 788 | 788 | ||||||||||||||||||
| Grants and donations | ||||||||||||||||||||||||||
| - | - | - | - | - | ||||||||||||||||||||||
| Governance costs: | ||||||||||||||||||||||||||
| - | - | - | - | - | ||||||||||||||||||||||
| Audit / independent examination | - | - | - | - | - | |||||||||||||||||||||
| Preparation of annual accounts | - | - | - | - | - | |||||||||||||||||||||
| Legal costs | - | - | - | - | - | |||||||||||||||||||||
| Other | Other | Other | ||||||||||||||||||||||||
| - | - | - | - | - | ||||||||||||||||||||||
| - | - | - | - | - | ||||||||||||||||||||||
| **A3 Sub total ** | 1,185 | - | - | - | - | - | - | - | - | - | - | 1,185 | 1,185 | 1,185 | 1,185 | 1,185 | 788 | 788 | ||||||||
| A4 Payments relating to asset and | ||||||||||||||||||||||||||
| investment movements | ||||||||||||||||||||||||||
| Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 1,185 - - - 1,185 788 Net receipts / (payments) 147) ( - - - 147) ( 378) ( A5 Transfers to / (from) funds - Surplus / (deficit) for year 147) ( - - - 147) ( 378) ( ~~SSSS ]—~~ ~~——————~~ |
APPENDIX 2
Gar Trinley Yongkhyab Ling
SC046673
| Section B Statement of balances | Section B Statement of balances | ||||||
|---|---|---|---|---|---|---|---|
| Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Investments B3 Other assets B5 Contingent liabilities B4 Liabilities |
Details | Unrestricted funds to nearest £ 584 147) ( |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
| Cash and bank balances at start of year | 584 | 962 | |||||
| Surplus / (deficit) shown on receipts and payments account |
147) ( |
378) ( |
|||||
| - | |||||||
| - | |||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
437 | - | - | - | 437 | 584 | |
| - | - |
- |
- asset belongs |
- |
- |
||
| Fund to which | Market valuation to nearest £ |
Last year to nearest £ |
|||||
| Details | Fund to which | asset belongs | Total Cost (if available) to nearest £ |
- | - |
||
| Current value (if available) to nearest £ |
Last year to nearest £ |
||||||
| Details | Total Fund to which l |
- | - |
- |
|||
| iability relates | Amount due to nearest £ |
Last year to nearest £ |
|||||
| Details | Fund to which l | Total iability relates |
- | - | |||
| Amount due (estimate) to nearest £ |
Last year to nearest £ |
||||||
| Signature* | Print Name | Total | - | - |
|||
| Date of approval | |||||||
| ~~L~~ ~~F~~ ~~C~~lark | L F C | lark | 22 January 2026 | ||||
| Roger Fry | R B Fry | 22 January 2026 |
OSCR R and P Accounts / Statement of balances
2
December 2007
APPENDIX 2
Gar Trinley Yongkhyab Ling
SC046673
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
Again this year, we have continued regular weekly practices online via Zoom. Following Rinpoche's visit in October, more participants joined us and some in-person meetings were held. Unfortunately, these were not well supported over time but online practices continue. Rinpoche's visit was a success, he expressed his gratitude to the board for their efforts. Due to generous donations during the visit by all, there are still funds in the bank. Costs assocciated with this visit were his flight, rooms for services and teachings, and a translator fee. Regular costs include maintenance of the website and access to an email account, and Zoom subscription which we use every week. The independent examiners report has again been donated free of charge - many thanks to him.
C2 Grants
C3a Trustee remuneration
| Type of activity or project supported | Individual / institution |
Number of grants made £ |
Number of grants made £ |
|---|---|---|---|
| Total | - |
||
| If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) |
X |
||
| Authority under which paid | £ |
C3b Trustee remuneration - details
C4a Trustee expenses
If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) X
| Nature of transaction | Number of trustees £ |
Number of trustees £ |
|
|---|---|---|---|
| Nature of relationship |
Transaction amount (£) Balance outstanding at period end (£) |
||
C4b Trustee expenses - details
C5 Transactions with trustees and connected persons
C6 Other information
OSCR R and P Accounts / Notes
3
December 2007
APPENDIX 2
Gar Trinley Yongkhyab Ling
SC046673
Additional analysis (1)
Analysis of receipts and payments
1 Donations
| 1 Donations | ||||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|||
| Donations | 1,038 | 1,038 | 410 | |||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| Total 2 Grants |
1,038 | - | - | - | 1,038 | 410 | ||
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
- | - | - Total current period to nearest £ |
- Total last period to nearest £ |
|||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| Total 3 Gross receipts from other charitable activities |
- | - | - | - | ||||
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
- Total current period to nearest £ |
- Total last period to nearest £ |
|||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| Total | - | - | - | - | - | - | ||
| - | - | - | - | - | - |
4 Payments relating directly to charitable activities
| Unrestricted funds to nearest £ |
Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|
|---|---|---|---|---|---|---|---|---|
| Website | 18 | 18 | 19 | |||||
| Google services | 72 | 72 | 58 | |||||
| Zoom subscription | 190 | 190 | 171 | |||||
| Rinpoche's flight cost | 501 | 501 | - | |||||
| Room hire | 215 | 215 | 223 | |||||
| Translator fee | 190 | 190 | - | |||||
| Donation to Rinpoche | - | - | 97 | |||||
| Airbnb Rinpoche's accommodation | - | - | 220 | |||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| Total | 1,186 | - | - | - | 1,186 | 788 | ||
| reference error | - | - | - | reference error | - |
OSCR R and P AccountsAdditional notes (1)
December 2007
APPENDIX 2
SC046673
Additional analysis (2)
| Additional analysis (2) | |||||||
|---|---|---|---|---|---|---|---|
| Receipts 5 Breakdown of unrestricted funds |
Unrestricted fund 1 - enter name of fund below |
Unrestricted fund 2 - enter name of fund below |
Unrestricted fund 3 - enter name of fund below |
Unrestricted fund 4 - enter name of fund below |
Total unrestricted funds |
Total unrestricted funds last period |
|
| Donations | 1,038 | 1,038 | 410 | ||||
| Legacies | - | ||||||
| Grants | - | ||||||
| Receipts from fundraisingactivities | - | ||||||
| Gross tradingreceipts | - | ||||||
| Income from investments other than land and buildings | - | ||||||
| Rents from land & buildings | - | ||||||
| Gross receipts from other charitable activities | - | ||||||
| Sub total Receipts from asset & investment sales |
1,038 | - | - | - | 1,038 | 410 | |
| - | |||||||
| Proceeds from sale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts Payments |
- | - | - | - | - | - | |
| 1,038 | - | - | - | 1,038 | 410 | ||
| - | |||||||
| Expenses for fundraisingactivities | - | ||||||
| Gross tradingpayments | - | ||||||
| Investment management costs | - | ||||||
| Payments relatingdirectlyto charitable activities | 1,185 | 1,185 | 788 | ||||
| Grants and donations | - | ||||||
| Governance costs: | - | ||||||
| Audit / independent examination | - | ||||||
| Preparation of annual accounts | - | ||||||
| Legal costs | - | ||||||
| - | |||||||
| - | |||||||
| Sub total Payments relating to asset and investment movements |
1,185 | - | - | - | 1,185 | 788 | |
| - | |||||||
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| 1,185 | - | - | - | 1,185 | 788 | ||
| - | |||||||
| 147) ( |
- | - | - | 147) ( |
378) ( |
||
| - | |||||||
| 147) ( |
- | - | - | 147) ( |
378) ( |
||
| - |
Nature and purpose of funds
xpressed his gratitude to the board for their efforts. Due to generous donations during the visit by all, there are still funds in the bank. Costs assocciated with th
OSCR R and P AccountsAdditional notes (2)
December 2007
APPENDIX 2
Gar Trinley Yongkhyab Ling
SC046673
Additional analysis (3)
6 Breakdown of restricted funds
| 6 Breakdown of restricted funds | ||||||
|---|---|---|---|---|---|---|
| Receipts | Restricted fund 1 - enter name of fund below |
Restricted fund 2 - enter name of fund below |
Restricted fund 3 - enter name of fund below |
Restricted fund 4 - enter name of fund below |
Total restricted funds |
Total restricted funds last period |
| Donations | - | |||||
| Legacies | - | |||||
| Grants | - | |||||
| Receipts from fundraisingactivities | - | |||||
| Gross tradingreceipts | - | |||||
| Income from investments other than land and buildings | - | |||||
| Rents from land & buildings | - | |||||
| Gross receipts from other charitable activities | - | |||||
| Sub total Receipts from asset & investment sales |
- | - | - | - | - | - |
| - | ||||||
| Proceeds from sale of fixed assets | - | |||||
| Proceeds from sale of investments | - | |||||
| Sub total Total receipts Payments |
- | - | - | - | - | - |
| - | - | - | - | - | - | |
| - | ||||||
| Expenses for fundraising activities | - | |||||
| Gross tradingpayments | - | |||||
| Investment management costs | - | |||||
| Payments relating directly to charitable activities | - | |||||
| Grants and donations | - | |||||
| Governance costs: | - | |||||
| Audit / independent examination | - | |||||
| Preparation of annual accounts | - | |||||
| Legal costs | - | |||||
| - | ||||||
| - | ||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | - |
| - | ||||||
| Purchases of fixed assets | - | |||||
| Purchase of investments | - | |||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| Nature andpurpose of funds | ||||||
OSCR R and P AccountsAdditional notes (3)
December 2007
APPENDIX 3
’ Independent examiner s report on the accounts V2
Report to the Charity name trustees/members of Gar Trinley Yongkhyab Ling
| Report to the trustees/members of |
Independent examiner’s report on the accountsV2 Charity name Gar Trinley Yongkhyab Ling |
|---|---|
| Registered charity | SC046673 |
| number | |
| On the accounts of the | Period start date Period end date |
| charity for the period | Day Month Year Day Month Year |
| 1 8 2024 To 31 7 2025 |
|
| Set out on pages | (remember to include the page numbers of additional sheets) |
| Respective responsibilities of trustees and examiner |
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. | |
| Basis of independent examiner’s statement |
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. | |
| Independent examiner’s | In the course of my examination, no matter has come to my attention [other than that |
| statement | 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 in order to enable a proper | |
| understanding of the accounts to be reached. | |
| Signed:** | Iain A Stewart Date: 22/01/26 |
| Name: | Iain Alistair Stewart |
| Relevant professional | |
| qualification(s) or body | BA MLitt PGDIT |
| (if any): | |
| Address: | Flat, 28 High Street South, Crail, Fife, KY10 3TE |
*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.
** OSCR will accept digital or typed signatures
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose
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