## APPENDIX 3 

Scottish Charity Regulator 


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Independent examiner’s reportonthe accounts .~ |<br>Report to the | Charity name ; : re —<br>trustees/members of |rvine & District Pipe Band<br>Registered charity $C048129 - |<br>On the accounts ofthe =—=_——s~Periodstartdate == «Period end date<br>charity for the period 28"== Day ==>August= Month =(2024 Yean to ay31% Month(August 2025err<br>Respective the charity's trustees are responsible for the preparation of the accounts in accordance<br>responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>trustees and examiner Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the<br>audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It<br>is my responsibility to examine the accounts as required under section 44(1) (c) of the<br>Act and to state whether particular matters have come to my attention.<br>Basis of independent My examination is carried out in accordance with Regulation 11 of the Charities<br>examiner's statement Accounts (Scotland) Regulations 2006. An examination includes a review of the<br>accounting records kept by the charity and a comparison of the accounts presented with<br>those records. It also includes consideration of any unusual items or disclosures in the<br>accounts and seeks explanations from the trustees concerning any such matters. The<br>procedures undertaken do not provide all the evidence that would be required in an audit<br>and, consequently, | do not express an audit opinion on the accounts.<br>Independent examiner’s jn the course of my examination, no matter has come to my attention<br>statement<br>1. which gives me reasonable cause to believe that in any material respect the<br>requirements:<br>* to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and<br>Regulation 4 of the 2006 Accounts Regulations, and<br>* to prepare accounts which accord with the accounting records and comply with<br>Regulation 9 of the 2006 Accounts Regulations<br>**----- End of picture text -----**<br>


## 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. 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<br>Receipts and payments accounts<br>[ Pencd statdate | [___Penowenddate|<br>Section A Statement of receipts and payments<br>Unrestricted Restricted Expendable Pannanent Total funds Total funds last<br>fund fund merevert quicamert current period period<br>unds unds funds funds P<br>to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £<br>Al Receipts<br>[Donations=|tats || [4,428<br>LegaciesTT a||eee<br>lcrentsT2000] | [1,000] | |____3,000 8,500<br>Receipts from fundraising activities 3,971 | 3,971 | 2a |<br>Gross trading receipts ee |eee lata||<br>landIncomeand from investmentsbuildings  other than t= ome |<br>Rents from land & buildings a eee |<br>activitiesGross receipts from other charitable 6,804 6,804 _16,628<br>AT Sub total 14218] [_____1,000| 45,218) [____ 26,063 |<br>A2 Receipts from asset &<br>investment sales<br>Proceeds from sale of fixed assets Ys<br>Proceeds from sale of investments ;<br>A2 Sub total|<br>A3 Payments<br>Expenses for fundraising activities YY Loe eee [sd<br>Investment management costs ; hah Yd<br>Paymentsactivities relating directly to charitable 15,078 15,078 | asi17,341<br>sovenancecoss |<br>Preparation of annual accountsYY th eel ; sid<br>ee i<br>A3 Sub total 15,078 15,078 | 28,514 |<br>A4 Payments relating to asset and<br>investment movements<br>Purchases of fixed assets ;<br>Purchase of investments } sd<br>Ad Sub toral[<br>860<br>**----- End of picture text -----**<br>



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APPENDIX 2 Irvine. and Districtwae Pipe. Band $C048129<br>Section B Statement of balances<br>, Expendable Permanent<br>enrssmictse Restricted funds endowment endowment Total current Total last period<br>funds funds funds period<br>to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £<br>id bank b it start of<br>Surplus / (deficit) shown on receipts and 860<br>payments account (860}<br>Cash and bank balances at end of year | 4.904 | | 1,000 | 5,901 5,761<br>(Agree balances with receipts and payments<br>account(s))<br>. Fund to which asset belongs Market valuation Last year<br>to nearest £ to nearest £<br>_ =— —<br>Total<br>e; S Fund to which asset belongs Cost (if available) Currentavailable) vale (tt Last year<br>to nearest £ to nearest £ to nearest £<br>- = =<br>Total<br>Jetails Fund to which liability relates Amount due Last year<br>to nearest £ to nearest £<br>i — —<br>Total<br>Details Fund to which liability relates Amount(estimate)due Last year<br>to nearest £ to nearest £<br>— — —<br>Total<br>Signed by one or two trustees Date of<br>on behalf of all the trustees Signature* Print Name approval<br>Zs 5 Lez tig = Vs149 STEAL 94./3 Lecrod<br>**----- End of picture text -----**<br>


/ 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 

