APPENDIX 3 ()%( R (hirt), R111{ Independent examiner's report on the accounts Report to the Fife Boomerang tsteememberS of Reglstered charlty SC047698 number On the accounts of the charity for the perlod Period start date Month Period end date Month Day Year Day Year 01 2024 to 31 03 2025 Set out on pages 14b (remomb•r lo kndlxlé Ihe page numbers of athjrtlcxwl sheets) Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charty trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responslbility 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 My examination Is carried out in accordance with Regulation 11 of the 2006 Accounts examinerfs ststement 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 cyJnceming any such matters. The procedures undertaken do not provide all the evldence that would be required in an audit and, consequently. I do not express an audit opinion on the view gNen by the accounts, Independent examiner's In the course of my examination, no matter has corne to my attention [other than that statement disclosed on the attached page'] whlch gives me reasonable cause to believe 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 to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to whi in my opinion, attention should be drawn in order to enable a proper be reached. Date: C¢J Slgned": Name: Relevant professional qualiflcatlon(s) or body FIMS In8tltute of Management Service8 (If any). Address: 'Please delete the words In the brackets ff they do nol apply. If words do apply, set out those matters whkh have come to your attention on the followlng page. ' OSCR will accept dlgital or typed signatures
APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Glve here brief details of any Items that the examiner wishes to disclose
APPENDIX 2 Flfe Boomerang Rocol t8 and SC047698 mont8 account8 For lh• p•rfod from S(tth crtY R(Iwkil(y lo 01 2024 31 03 2028 Sectlon A Statemeiit of rncol )18 aiid UrnBlfftl•d funds men18 Exp•ndfibl• •Nlowm•nl fund• P•fman•nt •ndowm•nl lund• R••trkl•d fund• Tolal lund• CUfi•nt p•rlod Toial lunds last P•flod lo nw••l £ lo n•ai••l ¢ lo ft••f••l £ A1 Reetl 1,008 1,008 3,357 36,760 1,001 36,750 1,001 27J37 4824 388 313 12,193 12,193 9.730 A1 Sub total 50,340 60,340 4S,760 2 Reeeb*S ITn asset & Inlment les A2 Sub total ££z£z Total rpceipts 50,340 SO,340 45,760 A3 Paymerts Crn tra¥j pants 39.256 39,256 37,SO8 100 100 100 PryatKXI of arThAI accourt8 Legal costs A3 Sub total 39,356 39,356 37,608 A4 Paymerts to asset and trNestrnefrt movements A4 Sub lotal Total payments 39,356 39,356 37,608 10,985 10,985 8.152 A5 Transfers to l (from) fund• Surplus /(deflcllJ for year 10,985 10,985 8,152
Flfo Boomerang Sectlon B Statement of balances SC047698 Unmlrtl•d fund• £xp•iidabl• •ndoYn•nt fund• l• n••iMI e P•rm•n•nt Il••lilcl•d lund• Toi•l eufrnfit p•fJod Totsl l•st Pfhxl fund• B1 Cash hw l• n•aiMI e l• n••r••l c and al •lfirl ol 33.671 41,7ZI J3,576 10,906 10,•85 8.152 C••h •nd bank balane•• at •nd ol y•ar 44.058 8.156 62,712 41.7ZI ••)) v4¥•ll•ft L••t y•w l• n•• e Total Delalls lo whlch aAs•t b•1•8 C•$¢ (If avallabl•> to n•am¢ t Tolal Detsil• Pund l• whkh Iithiiity fvl•••• t• r•1%1 £ Tot1 Details lund l• whlth I1111ty r•l•••8 Amo•JTrl J• L••t y•ar Total si natufe" Prlnt Name Oat• of approval
FIFE BOOMERANG Page I Statement f balances as a 1st March 202 Bank and Cash In hand 24 23 Opening Balances (Unrestrlcted Funds) Surplus/(Defict) for year 41,727 10,985 21,210 7,839 Closing Balance 52 812 13 371 Reserves General Funds No.2 Account Restricted Funds (Contingency) 14,328 38,484 8,156 9,631 32,096 8,156 Closing Balances Less restrirted 52 812 44 656 33 571 Assets Laptop pc Minibus 100 400 22,000 22 500 150 50 25,000 25 200 Acc unts examined b On behalf of Fife Boomerang Management Committee
FIFE BOOMERANG Page 2 Reciepts and payments for the year endlng march 31st 2025 Recelved Fife Council Grant Activities Membership Fundraising Donations Other Reciepts Savings (Transfers) Bank Interest Total 24125 35,750 3,225 195 1,001 1,008 2,773 6,000 388 50 340 23/24 27,937 9,580 150 4,424 3,357 313 45 761 Payments Activities Volunteer Exp Bus Expences Transfers Bus and PL Insurance Wages/NI Phone Rent Office Petrol 9,214 945 1,510 6,000 1,425 11,420 1,001 1,351 3,735 2,655 11,959 853 9,243 572 11,429 945 2,057 451 Total Payments for Charitable Purposes 39 256 37 508 Governance Costs Payment to Independent Advisor 100 100 Total Payments 39 356 37 608 Surplus (deficit) for year 10,985 8,153
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