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.