2026-03-31-accounts

PPENDIX 3 )SCR Ott￿h Charity Regulator Independent examiners report on the accounts R•port to th• Chlty name truste•slm•mb•r5 01 KEMNAY VILLAGE HALL R•glst•r•d chaiity SC 047745 numb•r On th a¢¢ounts of th• Peri(Kl start date charlty for the p•riod Month Period end date Mont Day YoAr Y••r 01 APRIL 2025 31 MARCH 2026 8•1 out on pag•s R•spKIIv• r•sponslbllltl•s of The charity's Iruslees are responsible for the preparallon of the a¢￿nts in a¢coTdance wth the temis of the Charities and Trustee Investmènt (Scotlandl 2005 Act and the trust••s and •xamln•r Charili&s Aceounts Iscotlandl RegU￿tionS 2011318s amended). The charity trustees consKler that the a￿lit requiromenl of RegulatKm 10111 Idl of the Actounts Regulations does not apply. It is my resFonsibility to examine the accounts as required under sectson 4411} {c} of the Act and to stale whether particular matters have ¢ome lo my attention. Basls of Ind•p•nd•nt My 8xarnination Is carried oul in a0￿rdance V•ryth Regulatlon 11 of the 20CE Accounts examln•r's sttem•nt R6gulalions. An examination includes a revi8w of the accounting records kept by the charity and a Comparison of the ￿l￿nts presented wsth those reoxds. It also includes Cons￿er8￿n of any unusual ilems or di￿￿SureS in the aco)unts and seeks explanatHJns from the trustees cone¢ming any such matters. The procedures undertaken do not provide all the evidence that tfvDuld be required in an audit and, consequently, I do not express an audlt opinp)n on the vigw given by the accounts. Ind•p•nd•nt •x•mln•r's In the course of my examinat￿n. no matter has come lo my attent￿ that wh￿h grrfes m8 rgamble cause to belo￿ that in any material respect the requirements.. to keep acLounting records in aco)rdance wrth S￿l￿n 44{11 (a} of the 2005 Act and Regulation 4 of the 20[￿ Accounts ReguLgtlon$, and to prepare accounts ￿[ch accord with the aCC￿nting record$ and ￿mpty wrth Regulation 9 of the 2006 Accounts Regulations have not been meL or to Wh￿h, in my opinion, attenkn.on should be drawn in order to enab￿ a proper understanding of the a(f￿nts to be re￿hed. Slgn•d•: N•m•: PEARL MORRISON Date: L)Y R•l•vnt prcA•sslonal quallflc•tion{sl or body ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS. Addr•ss: 32 FRASER PLACE KEMNAY AB515NH ase dewe fv words thE braceis do ncl Ifihe words th) aFfty, set thcq• malters your attenth)n on the Ikwing page. SCR will acceptdb2ttal or tyFed snatur8&