APPENDIX 3 OSCR Sco1115h Chaiily Regulator Inde endent examiner's re ort on the accounts Report to Ihe trusteeslmembers of Charity name Linlithgow Arts Guild (SCIO) Reglstered charlly number On the accounts of the ¢h8rlty for th? pérlod 048083 Period start dale Month Period end date Month Day Year 01 01 31 12 2025 S&¢ out on pag8S mErnbartDincd page Respectlve i Th8 charllvs Iruslees are responslble for the preparalion of the accounts in accordance re5ponslbllllle$ of trustees and examlner with the terms of the Charities and TTuslee Inv85lmenl Iscollandl 2005 Act and tho Charities Accounls (Scollandl Regulations 2006 las amended). Th8 charity Iruslees consider that the audit requirement ol Regulation 10(1) Idl ol the Accounts Regulations does not apply. 11 is my responsibllily lo examlne the accounts as required under seclion 4411 I Icl of the Act and lo slate whelher particular mallers have come lo my 8llenlion. Basis of independent l My examin81ion is carried out in accordance with Regulation 11 of the 2006 AGcounls 8xamln8r's statèment .' Regulations. An examination includes a feview of the accounllng Tecords kept by the chsrity and a comparison ol Ihe accoun& presented with those records. 11 also includes conslderalion of any unusual items or disclosures in th8 accounts and seeks explanations from th8 Irusl808 con¢orning any such matte¥s. ThB procedures undertaken do not provide all the evidence that would be required in an audit and, ¢ons&quanlly, I do not express an audit opinion on the view given by the 3ccounls. Independent Èxaminèr's | In the cour8e of my exxmination, no mailer has come to my alleniion loiher than that- statement I disclosed on the allached page'l which gives me reasonable cause lo b81ieve that In any maleT121 respect Ihe requirements.. lo keep accounting records in accordance wllh section 44{11 {al of the 2005 Act and I Regulation 4 of the 2006 Accounts Regulations, and lo piepare accounts which accord with the accounting records and COFnply wilh Regulalion 9 of Ihe 2006 Accounts Regulations have not been mel, or lo which, in my opinion, attention should be drawn in order lo enable a proper understanding of the accounts lo be reached. Slgnod": Namo: ,Vielorla Walsh, CA Relevant professlonal .. ICAS quallflcatlonlsl or body j (if any}: 49Th Date.. ',1610212026 Address.. ',Abercorn School, Newton. ..EH52 6PZ 'Ple35e delete Ihp words tn the brackels if Ihay do not appty. If Ihe words do 8ppty, set out Imse m8tlefS whlth Mave Come to your allenlk)n Ihe following psge. 'OSCR VA11 accept diqital or tyd signèlures.
APPENDIX 3 Disclosure section Only complete if the examiner needs lo highlight malerlal problems. Glvo here brl&f detall$ of any Items that the examlner wlshes to dlsclose