2025-09-06-accounts

Independent examiner’s report on the accounts Report to the trustees/members of Scottish Ethnic Minority Deaf Club (SCIO) Registered charity number SC047714 On the accounts of the charity for the period Period start date Period end date Day Month Year Day Month Year 7 09 2024 to 06 09 2025 Set out on pages Respective responsibilities of trustees and examiner The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the 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 matters have come to my attention. Basis of independent examiner’s statement My examination is carried out in accordance with Regulation 11 of the Charities 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 statement In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page] 1. which 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 which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Date: 20/05/2026 Name: Rose Sehakizinka Relevant professional qualification(s) or body (if any): ACIE Address:* ABA Services Centre81,2/16 Braes Avenue G81 1DP	Independent examiner’s report on the accounts	Independent examiner’s report on the accounts	Independent examiner’s report on the accounts	Independent examiner’s report on the accounts	Independent examiner’s report on the accounts	Independent examiner’s report on the accounts	Independent examiner’s report on the accounts	Independent examiner’s report on the accounts	Independent examiner’s report on the accounts	Independent examiner’s report on the accounts
	Scottish Ethnic Minority Deaf Club (SCIO)
	SC047714
		Period start date					Period end date
		Day	Month	Year			Day		Month	Year
		7	09	2024	to		06		09	2025
		The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the 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 matters have come to my attention.
		My examination is carried out in accordance with Regulation 11 of the Charities 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.
		In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page*] 1. which 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 which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
						Date:		20/05/2026
		Rose Sehakizinka
		ACIE
		ABA Services
		Centre81,2/16 Braes Avenue
		G81 1DP