APPENDIX 1
oscr
Period start date
m¢￿th
Year
2024
Period end date
Month
Year
03
2025
From
01
To
31
Office of the Scottish Charity Regulator
Reference and administration details
Charity name
other names charity is known
by
Registered charity number
Kennoway Community Shed
SC047444
55 Langside Drive
Kennoway
Frfe
Postcode KY8 5LQ
Names of the charity trustees on date of approval of Trustees. Annual Report
Trustee name
Office (if any)
Dates acted if
not for whole year
(or body) entitled to
appoint trustee (if any)
Chairperson
Treasurer
Secretary
Vice Chairperson
10
11
12
13
14
15
16
17
18
19
20

APPENDIX 1
Reference and administration details
Names of all other charity trustees during the period, if any. (for example, those who resigned part way
through the financial period)
Name
Dates acted if not for whole year
Structure, governance and management
Type of goveming document
Constitution as lodged wtth OSCR
Trustee recruitment and appointment
In accordance with Kennoway Communty Shed Constitution.
Objectives and activities
Charitable purposes
Our group's purpose is to provide recreational facilities and advances the
Social needs. health and wellbeing of men and woman of all ages and
backgrounds living Kennoway and surrounding areas.
Offer opportunities for all to meet up and socialise andlor
Undertake creative, physical, purposeful and recreational.
Activities of their choice.
Offer opportunities for sharing skills and knowledge with others.
Offer opportunities to hear talks from various agencies.
Reduce isolation.
Summary of the main activities
in relation to these objects
We offer refreshments and seating at a café style tables which is the ideal
setting for drinking tea and chatting or reading a book from our library.
In our craft section we have knitting,crochel,cross-strtch,cardmaking,
hand sewing and machine sewing.
Our workshop has been equipped to offer woodworking and we hope to
offer metalworking.
We have secured IT equipment (laptops and tablets) which have been
Used to introduce members to computing.
We have had talks from Dementia awareness and Cosy Kingdom (Energy

APPENDIX 1
Achievements and performance
Summary of the main achievements of
the charity during the financial period
One of our main achievements is the continued increase in people
attending. Which has meant increasing our opening sessions to 3 days
week.The interaction with people attending has shown the value they
place on attendance and the friendships they have fomied and look
forward to each session. This has confirmed that people need the
company and conversation. which provide.
Our members, in conjunction wilh Fife Council and Kennoway Communty
Council, have worked hard to mainlain and clear areas , fill and water
planters and hanging baskets. throughout the town. c(Ynpeting in the
Beautiful Scotland Awards.
We sell hand made crafts from the Shed. and SUPF)Ort other charities by
attending their events throughout the year.
We continue to support Kennoway Xmas lights, supply knrt wear to local
maternity hospitals. We have an excellent relationship with local
businesses.
We have a family history expert. as a member who helps people trace
family tree. he has extensive local knowledge and gives guided tours.

Financial review
Brief statement of the charity's policy
on reserves
Kennoway Communty Shed holds in reserve funds for the following:
Details of any deficit
Nil deficit
Donated facilities and services (if any)
Rent for building
Electricity and Water
{ All funded by Frfe Council)
APPENDIX 1
Other optional information

Declaration
The trustees declare that they have approved the trustees. report above.
Signed on behalf of the charity's trustees
Signature{s)
Full name{s)
Position (e.g. Chair) Chairperson
Date
2 October 2025

Enter SC No. below 

APPENDIX 2 

Enter charity name below 

**SC047444** 

## **Kennoway Community Shed** 

|||**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**For the period**<br>**from**||01||April||||2024||**to**|31||Period end date<br>March||||||**2025**||||
|**Section A Statement of receipts and payments**||||||||||||||||||||||||
||**Unrestricted**<br>**funds**||**Restricted**<br>**funds**||||**Expendable**<br>**endowment**<br>**funds**|||||**Permanent**<br>**endowment**<br>**funds**|||**endowment**||**Total funds**<br>**current period**||||||**Total funds last**<br>**period**|
||**to nearest £**||**to nearest £**||||**to nearest £**|||||**to nearest £**|||||**to nearest £**||||||**to nearest £**|
|**A1 Receipts**||||||||||||||||||||||||
|Donations|**6,590**|||||||||||||||||||**6,590**|||**3,164 **|
|Legacies||||||||||||||||||||**-**|||**-**|
|Grants|**22,570**||||||||||||||||**22,570**|**22,570**|**22,570**|**22,570**|||**34,689**|
|Receipts from fundraising activities|**35,200**||||||||||||||||**35,200**|**35,200**|**35,200**|**35,200**|||**29,148**|
|Gross trading receipts||||||||||||||||||||**-**||||
|Income from investments other than||||||||||||||||||||||||
|land and buildings|||||||||||||||||**-**|**-**|**-**|**-**|**-**|||
|Rentsfrom land & buildings|||||||||||||||||**-**|**-**|**-**|**-**|**-**|||
|Gross receipts from other charitable||||||||||||||||||||||||
|activities|**-**||||||||||||||||**-**|**-**|**-**|**-**|**-**|||
||||||||||||||||||**-**|**-**|**-**|**-**|**-**|||
|**_A1 Sub total_**|**_A1 Sub total_               64,360**||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**|**-**||**64,360**|**64,360**|**64,360**|**64,360**|||**67,001**|
|**A2 Receipts from asset &**||||||||||||||||||||||||
|**investment sales**||||||||||||||||||||||||
|Proceedsfromsale of fixed assets<br>**-**<br>Proceedsfromsale of investments<br>**-**<br>**_A2 Sub total_                          -**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**_Total receipts_                64,360**<br>**-**<br>**-**<br>**-**<br>**64,360**<br>**67,001**<br>~~SSSS~~||||||||||||||||||||||||
|**A3 Payments**||||||||||||||||||||||||
|Expenses for fundraising activities|**225**||||||||||||||||**22**|**22**|**22**|**225**|||**6,550**|
|Gross trading payments|||||||||||||||||**-**|**-**|**-**|**-**|**-**|||
|Investment management costs|||||||||||||||||**-**|**-**|**-**|**-**|**-**|||
|Payments relating directly to charitable|Payments relating directly to charitable|||||||||||||||||||||||
|activities|**54,008**|||||||||||||||||||**54,008**|||**33,794 **|
|Grants and donations||||||||||||||||||||||||
||||||||||||||||||**-**|**-**|**-**|**-**|**-**|||
|Governance costs:||||||||||||||||||||||||
||||||||||||||||||**-**|**-**|**-**|**-**|**-**|||
|Audit / independent examination|||||||||||||||||**-**|**-**|**-**|**-**|**-**|||
|Preparation of annual accounts|||||||||||||||||**-**|**-**|**-**|**-**|**-**|||
|Legal costs|||||||||||||||||**-**|**-**|**-**|**-**|**-**|||
|Other|Other|||||||||||||||||||||||
||||||||||||||||||**-**|**-**|**-**|**-**|**-**|||
||||||||||||||||||**-**|**-**|**-**|**-**|**-**|||
|**_A3 Sub total_ **|**54,233**||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**|**-**||**54,233**|**54,233**|**54,233**|**54,233**|||**40,344**|
|**A4 Payments relating to asset and**||||||||||||||||||||||||
|**investment movements**||||||||||||||||||||||||
|Purchases of fixed assets<br>Purchase of investments<br>**_A4 Sub total_                           -**<br>**-**<br>**-**<br>**_Total payments_                54,233**<br>**-**<br>**-**<br>~~—————~~||||||||||||**-**<br>**-**|**-**<br>**-**|**-**<br>**-**|**-**<br>**-**||**-**<br>**-**<br>**-**<br>**54,233**|**-**<br>**-**<br>**-**<br>**54,233**|**-**<br>**-**<br>**-**<br>**54,233**|**-**<br>**-**<br>**-**<br>**54,233**|**-**<br>**-**<br>**-**||**-**<br>**40,344**|
|**_Net receipts / (payments)_**<br>**A5 Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**10,127**<br>**-**<br>**-**<br>**-**<br>**10,127**<br>**26,657**<br>**-**<br>**10,127**<br>**-**<br>**-**<br>**-**<br>**10,127**<br>**26,657**<br>~~——————~~|||||||||||||||||||||||





APPENDIX 2 

|APPENDIX 2|APPENDIX 2|APPENDIX 2||||||
|---|---|---|---|---|---|---|---|
|<br>**Kennoway Community Shed**||||||**SC047444**||
|**Section B Statement of balances**||||||||
|**Categories**<br>**Signed by one or two trustees**<br>**on behalf of all the trustees**<br>**B3 Other assets**<br>**B5 Contingent liabilities**<br>**B4 Liabilities**<br>**B1 Cash funds**<br>**B2 Investments**|**Details**|**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last**<br>**period**<br>**to nearest £**|
||Cash and bank balances at start of year|**93,744**<br>**10,127**||||**67,087**|**67,087**|
||Surplus / (deficit) shown on receipts and<br>payments account|||||**10,127**|**26,657**|
|||||||**-**||
|||||||**-**||
||**Cash and bank balances at end of**<br>**year**<br>**Details**|**103,871**|**-**|**-**|**-**|**103,871**|**93,744**|
|||-|<br>-|<br>-|<br>-|<br>-|<br>-|
|||||**Fund to which**|**asset belongs**|**Market valuation**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**||**Fund to which**|**asset belongs**|**Total**<br>**Cost (if available)**<br>**to nearest £**|**-**|<br>**-**|
|||||||**Current value (if**<br>**available)**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Total**<br>**Fund to which l**|**-**|<br>**-**|<br>**-**|
||||||**iability relates**|**Amount due**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Fund to which l**|**Total**<br>**iability relates**|**-**|**-**|
|||||||**Amount due**<br>**(estimate)**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
||**Signature**|||**Print Name**|**Total**|**-**|<br>**-**|
||||||||**Date of**<br>**approval**|
|||||||||
|||||||||



accounts 2025 / Statement of balances 

1 

December 2007 



APPENDIX 2 

**Kennoway Community Shed** 

**SC047444** 

## **Section C Notes to the Accounts** 

|**Section C Notes to the**|**Accounts**|**Accounts**||||
|---|---|---|---|---|---|
|**C3a Trustee remuneration**<br>**C4a Trustee expenses**<br>**C6 Other information**<br>**C5 Transactions with**<br>**trustees and connected**<br>**persons**<br>**C4b Trustee expenses -**<br>**details**<br>**C3b Trustee remuneration -**<br>**details**<br>**C1 Nature and purpose of**<br>**funds**_(may be stated on_<br>_analysis of funds worksheets)_<br>**C2 Grants**||||||
||CharitiesTrust<br>Warm Welcome<br> Stand<br>Memorialgardens<br>FifeVoluntary<br>Fife Council<br>**Type of activity or project supported**<br>Corra<br> Coalfield||**Individual /**<br>**institution**|**Number of grants**<br>**made**<br>**£**||
|||||**1**|**0**|
|||||**1**|**4,520**|
|||||**1**|**0**|
|||||**1**|**4,800**|
|||||**2**|**13,250**|
|||||**1**|**0**|
|||||**1**|**0**|
|||||**1**|**0**|
|||||||
|||||||
|||||||
|||||**Total**|**22,570**<br>|
|||||||
||If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross<br>this box (otherwise complete section 3b)|||||
||**Authority under which paid**||||**£**|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
||If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete<br>section 4b)|||||
|||**Nature of transaction**||**Number of**<br>**trustees**|**£**|
|||||||
|||||||
|||||||
|||||||
|||||||
||**Nature of relationship**|||**Transaction**<br>**amount (£)**|**Balance**<br>**outstanding at**<br>~~**periodend(£)**~~|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||



accounts 2025 / Notes 

1 

December 2007 



APPENDIX 2 

**Kennoway Community Shed** 

**SC047444** 

## **Additional analysis (1)** 

## **Analysis of receipts and payments** 

## **1 Donations** 

|**1 Donations**|**1 Donations**|||||||
|---|---|---|---|---|---|---|---|
|||**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last**<br>**period**<br>**to nearest £**|
|Carpark||**3,164**||||**-**<br>**3,164**<br>**-**<br>**-**<br>**-**|**-**|
|SundryDonations|||||||**3,164**|
||||||||**-**|
||||||||**-**|
|||||||||
|**Total**||**3,164**|**-**|**-**|**-**|**3,164**|**3,164**|



## **2 Grants** 

|**2 Grants**|**2 Grants**||||||
|---|---|---|---|---|---|---|
|||**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**||**Total current**<br>**period**<br>**to nearest £**|**Total last**<br>**period**<br>**to nearest £**|
|Corra||**-**<br>**4,520**<br>**-**<br>**4,800**<br>**13,250**<br>**-**<br>**-**<br>**-**<br>**-**|||**-**<br>**4,520**<br>**-**<br>**4,800**<br>**13,250**<br>**-**<br>**-**<br>**-**<br>**-**|**650**|
|Coalfields||||||**1,746**|
|Charities Trust||||||**120**|
|Warm welcome||||||**5,330**|
|Stand||||||**-**|
|Car park Fund||||||**1,593**|
|Memorial Garden||||||**1,500**|
|Fife Voluntary||||||**13,750**|
|Fife Council||||||**10,000**|
|**Total**||**22,570**|**-**||**22,570**|**34,689**|



## **3  Gross receipts from other charitable activities** 

|||**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last**<br>**period**<br>**to nearest £**|
|---|---|---|---|---|---|---|---|
|||||||**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|**-**|
||||||||**-**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|**Total**||**-**|**-**|**-**|**-**|**-**|**-**|
|||-|-|-|-|-|-|



## **4  Payments relating directly to charitable activities** 

|||**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last**<br>**period**<br>**to nearest £**|
|---|---|---|---|---|---|---|---|
|Shed expenditure||**6,341**<br>**7,097**<br>**2,736**<br>**25,672**<br>**3,380**<br>**3,682**<br>**-**<br>**4,520**<br>**580**<br>**-**||||**6,341**<br>**7,097**<br>**2,736**<br>**25,672**<br>**3,380**<br>**3,682**<br>**-**<br>**4,520**<br>**580**<br>**-**<br>**-**|**16,255**|
|Hope Chest|||||||**-**|
|Craft expenditure|||||||**3,548**|
|FVA Food and Stand|||||||**6,030**|
|Warm Welcome|||||||**4,778**|
|Allotments|||||||**3,002**|
|Wi fi upgrade|||||||**252**|
|Miscelaneous donations|||||||**1,746**|
|CLFK|||||||**4,083**|
|Corra Grant|||||||**650**|
|||||||||
|**Total**||**54,008**|**-**|**-**|**-**|**54,008**|**40,344**|



accounts 2025Additional notes (1) 

December 2007 



APPENDIX 2 

**SC047444** 

## **Additional analysis (2)** 

|**Receipts**<br>**5  Breakdown of unrestricted funds**|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 2 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 3 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 4 - enter**<br>**name of fund**<br>**below**|**Total**<br>**unrestricted**<br>**funds**|**Total**<br>**unrestricted**<br>**funds last**<br>**period**|
|---|---|---|---|---|---|---|---|
|Donations|**6,590**|||||**6,590**|**3,164**|
|Legacies||||||**-**|**-**|
|Grants|**22,570**|||||**22,570**|**34,689**|
|Receipts from fundraising activities|**35,200**|||||**35,200**|**29,148**|
|Gross trading receipts||||||**-**||
|buildings||||||**-**||
|Rents from land & buildings||||||**-**||
|Gross receipts from other charitable activities||||||**-**||
|**_Sub total_**<br>**Receipts from asset & investment sales**|**64,360**||**-**|**-**|**-**|**64,360**|**67,001**|
|||||||||
|Proceeds from sale of fixed assets||||||**-**||
|Proceeds from sale of investments||||||**-**||
|**_Sub total_**<br>**_Total receipts_**<br>**Payments**|**-**||**-**|**-**|**-**|**-**|**-**|
||**64,360**||**-**|**-**|**-**|**64,360**|**67,001**|
|||||||||
|Expenses for fundraisingactivities|**225**|||||**225**|**6,550**|
|Gross trading payments||||||**-**||
|Investment management costs||||||**-**||
|Payments relatingdirectlyto charitable activities|**54,008**|||||**54,008**|**33,794**|
|Grants and donations||||||**-**||
|Governance costs:||||||**-**||
|Audit / independent examination||||||**-**||
|Preparation of annual accounts||||||**-**||
|Legal costs||||||**-**||
|||||||**-**||
|||||||**-**||
|**_Sub total_**<br>**Payments relating to asset and investment**<br>**movements**|**54,233**||**-**|**-**|**-**|**54,233**|**40,344**|
|||||||-||
|Purchases of fixed assets||||||**-**||
|Purchase of investments||||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||-||
||**54,233**||**-**|**-**|**-**|**54,233**|**40,344**|
|||||||-||
||**10,127**||**-**|**-**|**-**|**10,127**|**26,657**|
|||||||||
|||||||**-**||
|||||||||
||**10,127**||**-**|**-**|**-**|**10,127**|**26,657**|
|||||||||
|**Nature and purpose of funds**||||||||
|||||||||



accounts 2025Additional notes (2) 

December  2007 



APPENDIX 2 

**Kennoway Community Shed** 

**SC047444** 

## **Additional analysis (3)** 

## **6  Breakdown of restricted funds** 

|**6  Breakdown of restricted funds**|||||||
|---|---|---|---|---|---|---|
|**Receipts**|**Restricted fund**<br>**1 - enter name**<br>**of fund below**|**Restricted fund**<br>**2 - enter name**<br>**of fund below**|**Restricted fund**<br>**3 - enter name**<br>**of fund below**|**Restricted fund**<br>**4 - enter name**<br>**of fund below**|**Total restricted**<br>**funds**|**Total restricted**<br>**funds last**<br>**period**|
|Donations|**-**||||**-**||
|Legacies|||||**-**||
|Grants|||||**-**||
|Receipts from fundraising activities|||||**-**||
|Gross trading receipts|||||**-**||
|Income from investments other than land and<br>buildings|||||**-**||
|Rents from land & buildings|||||**-**||
|Gross receipts from other charitable activities|||||**-**||
|**_Sub total_**<br>**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|Proceeds from sale of fixed assets|||||**-**||
|Proceeds from sale of investments|||||**-**||
|**_Sub total_**<br>**_Total receipts_**<br>**Payments**|**-**|**-**|**-**|**-**|**-**|**-**|
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|Expenses for fundraisingactivities|||||**-**||
|Gross trading payments|||||**-**||
|Investment management costs|||||**-**||
|Payments relatingdirectlyto charitable activities|||||**-**||
|Grants and donations|||||**-**||
|Governance costs:|||||**-**||
|Audit / independent examination|||||**-**||
|Preparation of annual accounts|||||**-**||
|Legal costs|||||**-**||
||||||**-**||
||||||**-**||
|**_Sub total_**<br>**Payments relating to asset and investment**<br>**movements**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|Purchases of fixed assets|||||**-**||
|Purchase of investments|||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||||
||||||**-**||
||||||||
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|**Nature and purpose of funds**|||||||
||||||||



accounts 2025Additional notes (3) 

December 2007 



## **APPENDIX 3** 

## **’ Independent examiner s report on the accounts V2** 

**Report to the** Charity name **trustees/members of** Kennoway Community Shed 

|**trustees/members of**<br>Kennoway Community Shed|Kennoway Community Shed|
|---|---|
|**Registered charity**|**SC047444**|
|**number**||
|**On the accounts of the**|Period start date<br>Period end date|
|**charity for the period**|Day<br>Month<br>Year<br>Day<br>Month<br>Year|
|01<br>April<br>2024<br>**to**<br>31<br>March<br>2025||
|**Set out on pages**|(remember to include the page<br>numbers of additional sheets)|
|||
|**Respective**<br>**responsibilities of**<br>**trustees and examiner**|The charity’s trustees are responsible for the preparation of the accounts in accordance<br>with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>Charities Accounts (Scotland) Regulations 2006. 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**<br>**examiner’s statement**|My examination is carried out in accordance with Regulation 11 of the Charities<br>Accounts (Scotland) Regulations 2006. 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 accounts.|
|**Independent examiner’s**<br>**statement**|In the course of my examination, no matter has come to my attention [other than that<br>disclosed on the attached page*]<br>1.<br>which gives me reasonable cause to believe that in any material respect the<br>requirements:<br>•<br>to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and<br>Regulation 4 of the 2006 Accounts Regulations, and<br>•<br>to prepare accounts which accord with the accounting records and comply with<br>Regulation 9 of the 2006 Accounts Regulations<br>have not been met, or<br>2.  to which, in my opinion, attention should be drawn in order to enable a proper<br>understanding of the accounts to be reached.|
|**Signed:**|**Date:**<br>11 September 2025|
|**Name:**||
|**Relevant professional**<br>**qualification(s) or body**<br>**(if any):**||
|**Address:**||



*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. 



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