## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** ||**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**| |---|---|---|---|---|---|---|---|---|---| |**Report to the**
**trustees/members of**
**Registered charity**
**number**
**On the accounts of the**
**charity for the period**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed**:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|Charity name
COMMUNITY GIFT EXCHANGE||||||||| ||**SC047814**||||||||| ||Period start date|||||Period end date|||| ||Day|Month|Year|||Day||Month|Year| ||
01|11
|2024|**to**
||
31||10|25| ||1-6|||||||(remember to include the page
numbers of additional sheets)|| ||||||||||| ||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 (as amended). 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 particular matters have come to my attention.||||||||| ||My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
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 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 viewgiven bythe accounts.||||||||| ||In the course of my examination, no matter has come to my attention:
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:**||`28/07/2026`||| ||`SIMON MURRISON, CA`||||||||| ||`ICAS`||||||||| ||`AMAS MURRISON LTD`||||||||| ||`10 NEWTON TERRACE`||||||||| ||`CHARRING CROSS`||||||||| ||`G3 7PJ`||||||||| *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. ** OSCR will accept digital or typed signatures ## **APPENDIX 3** ## **Disclosure section** Only complete if the examiner needs to highlight material problems. **Give here brief details of any items that the examiner wishes to disclose** Document electronically signed www.fusesign.com ## Document Details |Document ID|231e0000-89f1-e66e-cad6-08deeca83167| |---|---| |Document bundle ID|b00a0000-bc24-96fb-f17c-08deeca8320b| |Uploaded to FuseSign|2026-07-28 14:00 +01:00| |FuseSign subscriber|AMMU| |Initiator email|simon@ammu.uk| |Document completed|2026-07-28 18:25 +01:00| ## Document Signers |Name|Community Gift Exchange| |---|---| |Email|al.priestnall@communitygiftexchange.com| |Mobile|Not Provided| |IP Address/es|84.69.133.203| |Verification Mode|No 2FA| 618B0000-AFEA-72DC-D702-08DEECCD480F ## Document Audit Log ## Transaction Date User Transaction 2026-07-28 14:00 +01:00 simon@ammu.uk Document Bundle Created by Simon Murrison (simon@ammu.uk) (Source IP Address: 18.132.174.48) 2026-07-28 14:00 +01:00 System Access link: sending email to: al.priestnall@communitygiftexchange.com. (2 Documents - 2 Signing Actions). 2026-07-28 18:22 +01:00 Community Gift Exchange Customer verified by unique URL sent via Email (no 2FA) 2026-07-28 18:22 +01:00 Community Gift Exchange Link opened from IP 84.69.133.203 2026-07-28 18:25 +01:00 Community Gift Exchange Document Signed: CGX IE Report - 31 October 2025 signed [FYI173174310].pdf (SignatureType: SignedByCanvas) 2026-07-28 18:25 +01:00 Community Gift Exchange Community Gift Exchange has completed bundle b00a0000-bc2496fb-f17c-08deeca8320b Document electronically signed by FuseSign Document ID: 231e0000-89f1-e66e-cad6-08deeca83167 More Information For more information on electronic signatures and to validate this document was signed by the parties listed above, please visit www.fusesign.com. To verify your document, visit: https://app.fuse.work/fusesign/verify/231e0000-89f1-e66e-cad6-08deeca83167 Document electronically signed by FuseSign Document ID: 231e0000-89f1-e66e-cad6-08deeca83167