APPENDIX 3 OSCR Scottish Charity Regulator •.-. Independent examiner's report on the accounts Report to the | Charity name trusteeslmembers of ,', AYR SEAFORTH ATHLETIC CLUB Registered charity i SC048003 number , On the accounts of the I charity for the period Period start date Month J..._ Year 01 2025 Period end date Month 12 Day 01 Day 31 Year 2025 Set out on pages | (remember to indude the page humbers of additional sheets) Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of trustees and examiner 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 conceming any such matters. The procedures undertaken I | do not provide all the eviden that would be required in an audit and, consequently, I do I not express an audit opinion on the view given by the accounts. In the course of my examination, no matter has come to my attention Basis of independent examiner's statement Independent examiner's statement 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: Signed: Name: Relevant professional qualification(s) or body (if any): JENNIFER STEELE A.C.C.A Address: i MCMORLAND & CO ACCOUNTANTS 24 YORK STREET AYR ' KA8 9AZ "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.
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