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 Y￿Uld 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