IJDBl• ol Iiid#iJoiidoiil Lmniiiliior'j *•lnloiiionl Ny Omuiiiliinllon lu onrrlo(J oui In ooooi<Jiiiiav wllli IIoBultsllon 1101 Itjo 201W/wuirt& Houuloilonu. Ali vxnniliinllon Inoludou o ruvluw ol IIIO DccoufillnB ftscoriJD kom fy li cliurlly niid u corTipiirliioii ol Iliu tteoounib provonltsd wllh Ihogo rocordb,11 olso Includoy coi)¥ldornllon ol nny uiiuJunl liuiiio or dlucloourtsu In Ilio tsccounio tsnd oxplnni)IlonJi lioin tlio Irutsiuoo coii¢urnlng (Iny uuah mtsiioru. Tho proc6duro8 undortokon do nol provldo nll tho ovlijuncu thoi YUld bo roqulrod In on Dudll 8nd. consoquonilyi I do nol uxprojo on uudll oplnlon on tho vjowthin ty tho tsceount#. In tho cours0 of my oxumlnullon, no rnuttor hou como lo rny tsllontlon, othor thon thai Blulod bolow: 1, Whlch glvcs mo ro080noblo cou80 io bellovo Ihat In ony m810rf181 ro6poct Iho fequlrements: a. to koop occountlng records In 8ccord8nce wllh Sectlon 44(1)(81 ol th6 2005 Act Dnd Roguloilon 4 of the 2006Accounts Regulatlons, and b. 10 prepare accounts whlch accord w5th the accountlng records and complywlth Reguletlon 9 01 the 2006Ac¢ountB Reguletlons have not been met, 2. To whlch, In my oplnlon, attentlon 8hould be dr8wn In order w enable pioper understandlng of th8 8ccount3 to be reached. The matters that have come to my attentlon are: 1. Th8t ihe charity needs to create 8 pollcyon re8eMs 2. Bank account controts should b8 enhanced to 8nsure dual authorisation ol peyment8 from the bank accounts. Slgned: lan Anderson Date: 26th Aprll 2026 Name: lan Anderson (ACMA. CGMA) Address." 2 Llnwood Ave. Ciarkston. Glasgow. G76 8DA
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