APPENDIX 3
Scottish Charity Regulator
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Independent examiner’s reportonthe accounts .~ |
Report to the | Charity name ; : re —
trustees/members of |rvine & District Pipe Band
Registered charity $C048129 - |
On the accounts ofthe =—=_——s~Periodstartdate == «Period end date
charity for the period 28"== Day ==>August= Month =(2024 Yean to ay31% Month(August 2025err
Respective the charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner 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.
Basis of independent My examination is carried out in accordance with Regulation 11 of the Charities
examiner's statement 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, | do not express an audit opinion on the accounts.
Independent examiner’s jn the course of my examination, no matter has come to my attention
statement
1. 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
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have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: B. Conner Date: 24/03/2026 Name: Barbara Conner Relevant professional qualification(s) or body (if any): Address: 27 Vernon Street Saltcoats KA21 5HE
APPENDIX 2
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Irvine and District Pipe Band $C048129
Receipts and payments accounts
[ Pencd statdate | [Penowenddate|
Section A Statement of receipts and payments
Unrestricted Restricted Expendable Pannanent Total funds Total funds last
fund fund merevert quicamert current period period
unds unds funds funds P
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Al Receipts
[Donations=|tats || [4,428
LegaciesTT a||eee
lcrentsT2000] | [1,000] | |_3,000 8,500
Receipts from fundraising activities 3,971 | 3,971 | 2a |
Gross trading receipts ee |eee lata||
landIncomeand from investmentsbuildings other than t= ome |
Rents from land & buildings a eee |
activitiesGross receipts from other charitable 6,804 6,804 _16,628
AT Sub total 14218] [_1,000| 45,218) [__ 26,063 |
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Ys
Proceeds from sale of investments ;
A2 Sub total|
A3 Payments
Expenses for fundraising activities YY Loe eee [sd
Investment management costs ; hah Yd
Paymentsactivities relating directly to charitable 15,078 15,078 | asi17,341
sovenancecoss |
Preparation of annual accountsYY th eel ; sid
ee i
A3 Sub total 15,078 15,078 | 28,514 |
A4 Payments relating to asset and
investment movements
Purchases of fixed assets ;
Purchase of investments } sd
Ad Sub toral[
860
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APPENDIX 2 Irvine. and Districtwae Pipe. Band $C048129
Section B Statement of balances
, Expendable Permanent
enrssmictse Restricted funds endowment endowment Total current Total last period
funds funds funds period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
id bank b it start of
Surplus / (deficit) shown on receipts and 860
payments account (860}
Cash and bank balances at end of year | 4.904 | | 1,000 | 5,901 5,761
(Agree balances with receipts and payments
account(s))
. Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
_ =— —
Total
e; S Fund to which asset belongs Cost (if available) Currentavailable) vale (tt Last year
to nearest £ to nearest £ to nearest £
- = =
Total
Jetails Fund to which liability relates Amount due Last year
to nearest £ to nearest £
i — —
Total
Details Fund to which liability relates Amount(estimate)due Last year
to nearest £ to nearest £
— — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
Zs 5 Lez tig = Vs149 STEAL 94./3 Lecrod
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/ Statement of balances
1
December 2007
APPENDIX 2 Irvine. and Districtas Pipe. Band
$C048129
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) Wicca ahaa cbivsbes wo enmdaet 7 Individual / Number of grants £ NEED ees See institution made - —= Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) C3b Trustee remuneration - details C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) x Number of £ trustees C4b Trustee expenses - details Transaction Balance amount (£) outstanding at Nature of relationship Nature of transaction eriod end (£ C5 Transactions with trustees and connected persons C6 Other information
/ Notes
1
December 2007