F ## **APPENDIX 3** |**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:**|**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**| |---|---|---|---|---|---|---|---|---|---| ||Rail 74 Community Rail Partnership SCIO||||||||| ||**SC04800**||||||||| ||Period start date|||||Period end date|||| ||Day|Month|Year|||Day||Month|Year| ||14|December|2024|**to**||13||December|2025| ||Pages 6-9|||||||(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. 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 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.
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||||||||| ||||||**Date:**||15/04/2026||| ||Iain Higgins||||||||| ||FCCA (Fellow Association of Chartered Certified Accountants)||||||||| ||5 Hillcrest Avenue||||||||| ||Duntocher||||||||| ||Clydebank||||||||| ||G81 6PD|||||||||