|**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|||||||||
||||||||||||