APPENDIX 3
| Scottish Charity Regulator | ||
|---|---|---|
| Independent examiner’s report on the accounts vz |
||
| Report to the trustees/members of |
Charity name Friends ofLow Port Primary School (SCIO) |
|
| Registered charity | SC047942 | |
| number | ||
| On the accounts of the | Period start date Period end date |
|
| charity forthe period | Day Month Year Day Month Year 01 August 2024 to 31 July 2025 |
|
| vetouten pages | ber to include th numbersofaddtionalsheds) |
|
| Respective responsibilities of trustees and examiner |
the charity’s trustees are responsible forthe preparation ofthe accounts in accordance with the terms ofthe Charities and Trustee Investment (Scotland) 2005Actand the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees |
|
| consider that the audit requirement of Regulation 10(1) (d) ofthe Accounts Regulations | ||
| does not apply. It is my responsibility to examine the accounts as required under section | ||
| 44(1) (c) ofthe Act and to state whether particular matters have come to my attention. | ||
| Basisofindependent examiner’s statement |
My examination is carried out in accordance with Regulation 11 ofthe2006Accounts Regulations. An examination includes a review ofthe accounting records kept by the |
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| charity and a comparison ofthe accounts presented with those records. It also includes | ||
| consideration ofany unusual items ordisclosures in the accounts and seeks | ||
| explanations from the trustees concerning any such matters. The procedures undertaken | ||
| do not provide all the evidence thatwould be required in an audit and, consequently, | ||
| not express an audit opinion on the view given by the accounts. | ||
| Independent examiner’s | In the course ofmy examination, no matter has come to my attention [other than that | |
| statement | disclosed on the attached page*] | |
| 1. which gives me reasonable cause to believe that in any material respect the |
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| requirements: | ||
| e to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and |
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| Regulation 4 ofthe 2006 Accounts Regulations, and | ||
| ¢ to prepare accounts which accord with the accounting records and comply with |
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| Regulation 9 ofthe 2006 Accounts Regulations | ||
| have not been met, or | ||
| 2. to which, in my opinion, attention should be drawn in ordertoenable a proper |
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| Signed*: | understanding ofthe accounts to be reached. day Date: Dfou/26 |
|
| Name: | Volker Steinkopf | |
| Relevant professional | ||
| qualification(s) orbody (if any): |
chartered Accountant (South Africa) |
|
| Address: | 10 Queen Mary’s Court | |
| Winchburgh | ||
| EH52 6FN |
*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
ee