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
mErnbartDinc￿d￿ 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 ty￿d 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