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 st*tem•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•v*nt prcA•sslonal
quallflc•tion{sl or body
ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS.
Addr•ss:
32 FRASER PLACE
KEMNAY
AB515NH
ase dewe fv words thE brac*eis do ncl Ifihe words th) aFfty, set thcq• malters your attenth)n on the
Ikwing page.
SCR will acceptdb2ttal or tyFed s*natur8&