Docusign Envelope ID: 3D53D17F-C3E9-820F-83F3-47EAA4273F51 Garioch Sports Centre (SCIO) Burghmuir Drive Inverurie Aberdeenshire AB51 4GY 12 June 2026 Hall Morrice LLP Chartered Accountants 6 & 7 Queens Terrace Aberdeen. AB10 1XL Your Ref: PC/AS/GAR6678 Dear Sirs ## **Financial Statements For Years Ended 31 December 2025** The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your audit of the charity’s financial statements for the year ended 31 December 2025. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief. ## **General** 1. All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. 2. All the accounting records have been made available to you for the purpose of your audit. We have provided you with unrestricted access to all appropriate persons within the charity, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Office of the Scottish Charity Regulator. 3. The financial statements are free of material misstatements, including omissions. 4. The effects of uncorrected misstatements (as set out in the audit completion report) are immaterial both individually and in total. ## **Internal control and fraud** 5. We acknowledge our responsibility for the design, implementation and maintenance of internal control systems to prevent and detect fraud and error. We have disclosed to you the results of our risk assessment that the financial statements may be misstated as a result of fraud. 6. We have disclosed to you all instances of known or suspected fraud affecting the entity involving management, employees who have a significant role in internal control or others that could have a material effect on the financial statements. 7. We have also disclosed to you all information in relation to allegations of fraud or suspected fraud affecting the entity’s financial statements communicated by current or former employees, analysts, regulators or others. ## **Assets and liabilities** 8. The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed in the notes to the financial statements. Docusign Envelope ID: 3D53D17F-C3E9-820F-83F3-47EAA4273F51 9. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate. 10. We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements. ## **Accounting estimates** 11. Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable. ## **Loans and arrangements** 12. The charitable company has not granted any advances or credits to, or made guarantees on behalf of, directors other than those disclosed in the financial statements. ## **Legal claims** 13. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in, the financial statements. ## **Laws and regulations** 14. We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements. ## **Related parties** 15. Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements. ## **Subsequent events** 16. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed. ## **Going concern** 17. We believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity’s ability to continue as a going concern need to be made in the financial statements. ## **Grants and donations** 18. All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income. ## **Holiday pay accrual** 19. You confirm that there are no amounts relating to holiday pay accrual for the year end to 31 December 2025. ## **Audit Adjustments** 20. The audit adjustments within the audit completion report have been approved by informed management in Beverley Mess, Finance Manager during the course of audit. Docusign Envelope ID: 3D53D17F-C3E9-820F-83F3-47EAA4273F51 We acknowledge our legal responsibilities regarding disclosure of information to you as auditors and confirm that so far as we are aware, there is no relevant audit information needed by you in connection with preparing your audit report of which you are unaware. Each trustee has taken all the steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that you are aware of that information. Yours faithfully ……………………………………………… Simon Hudson Trustee 12 June 2026