CUPAR FOOD BANK – SCOTTISH CHARITY NO.: SC046892 INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CUPAR FOODBANK FOR THE YEAR ENDED 31 MARCH 2026
I report on the accounts of the charity for the year ended 31 March 2026 consisting of the Statement of Receipts and Payments, Statement of Balances and the related notes.
Respective Responsibilities of the Trustees and the Examiner
The Charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity Trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations do 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 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 view given by the Accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention:
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Which gives me reasonable cause to believer 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
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations.
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Sheena Gibson FCCA James Hair Group Limited 59 Bonnygate CUPAR Fife KY15 4BY
Date: 20 July 2026