APPENDIX 3
()%( R
(hirt), R￿1￿11{￿
Independent examiner's report on the accounts
Report to the Fife Boomerang
t￿stee￿memberS 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 c￿rtY 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 IT￿n asset & In￿lment
les
A2 Sub total
££z£z
Total rpceipts
50,340
SO,340
45,760
A3 Paymerts
Crn tra￿￿¥j pa￿n￿ts
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•
•ndo*Yn•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 £
Tot*1
Details
lund l• whlth I1￿111ty 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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