## **APPENDIX 3**
## OSC **r**
Office of the Scottish **Charity Regulator**
## **Independent examiner’**
**Report to the** Charity name **trustees/members of** Fun Little Education
||**SC048096**|**SC048096**||||||
|---|---|---|---|---|---|---|---|
|||Period start date|||||Period end date|
||01|Day
02||Month
Year
2025||**to**|Day
Month
Year
31
01
2025|
||||||||(remember to include the page
numbers of additional sheets)|
**Registered charity SC048096 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:**|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.|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.|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.|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.|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.|||||
|||||**Date:**|20/03/2026|
|||Malgorzata He|rd|||
||CIMA|||||
||45 Forthview Crescent|||||
||Edinburgh|||||
||EH14 5QX|||||
|||||||
*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.
**APPENDIX 3**
## **Disclosure section**
Only complete if the examiner needs to highlight material problems.
**Give here brief details of any items that the examiner wishes to disclose**
The charity had a very successful year with turnover of over £321k and grant income of nearly £6 7k. In terms of costs, wages as expected have increased in line with Living Wage increases and increased provision of services required more staff. Another cost that has risen is rent and catering costs as expected. The charity managed to achieve a surplus of £42.5k this year.