2025-04-30-accounts

APPENDIX 1

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Period start date Period end date
D Month Year Da Month Year
From 01 05 2024 To 30 04 2025
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Office of the Scottish Charity Regulator

Reference and administration details

Charity name Music Broth Other names charity is known by Registered charity number $C048299 Charity’s principal address Clyde Offices 2/3 48 West George Street Glasgow

Names of the charity trustees on date of approval of Trustees’ Annual Report

	Trusteename	name	Office(ifany)	aoecee vear yea	aoecee vear yea	Nameofperson (OFbody)entitledto appointtrustee (ifany)
1			Founding Director, Trustee
2
3
6
7
8
9
10
11
12
13
14
15
16
17
18

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) Name Dates acted if not for whole year

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Structure, governance and management
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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Type|of governing|document|Constitution| |Trustee|recruitment|and|appointment|The|Board|utilise open open|external|advertising|for Trustees Trustees|in accordance accordance|with|best|practice and| |adhere|to|Music|Broth|non-discriminatory|and|inclusive|values.|The|Board|assess|skill|sets| |benefit|to|the|organisation|and|overall|governance.|Trustees|are|encouraged|to|connect with| |suitably|skilled|individuals|and|determine|whether there would there would would|be any any|suitability|to the the|role as| |a|Trustee.|The|Board|are|also welcoming welcoming|of|individuals|approaching|Music|Broth|with|clear| |interest|in|supporting|the|organisation,|and|progression|and|support of existing of existing existing|volunteers.| |Objectives|and|activities| |Charitable|purposes|To advance|arts within the community by establishing a musical|instrument| |and|equipment|library|for the|community| |To|advance|education|by|delivering|music|learning|based|programmes| |Summaryiin|relation;|ofto the these main objects5activities|charitableMusicusic|BrothBroth status.isis|Scotland’Scotland’s Our musicalmusicalicalinstrumentinstrument!instrument|libraryandisequipmenta community-|*|liblibraryresourcea|social accessed‘al|enterpriseentero throughwiith| |a|paid|affordable|membership|model|which|together|with|supplemental|grant funding| |subsidises|memberships|for those|most|in|need.|Our|paid|membership|rates|for|individuals;| |£6/month|or £60/year,|families;|£12/month|or £120/year,|and|bespoke|for organisations|on| |a|case-evaluated|basis|and|level|of support|required,|primarily|aimed|at|establishing|a| |referral|membership|pathway|for their|clients/beneficiaries,|whereby the|organisation| |effectively|covers|the|cost of|membership|for these|individuals/groups.| |Music|Broth|functions|thanks|to|its|incredible|volunteers|who|commit|their energy|and|time| |to|important tasks|such|as|repair and|maintenance|of musical|instruments,|cataloguing|our| |growing|library|of musical|items,|allowing|our|library|space|to|be|open|to the|public,| |supporting|music|workshops|alongside|paid|tutors,|enquiries,|preparing|instrument|orders,| |creating|fun|and|interactive|online|music|content,|maintaining|our|social|media|presence.| |We|also|deliver|music workshops|typically|run|as|part of funded|projects.|This|allows|us|to| |provide|local|music|tutors|an|opportunity|to|gain|freelance|work|and|continue|to|develop| |their|skills,|whilst|enabling|more|music|learning|opportunities|to|many|children,|young| |people|and|adults.| |We|provide|personalised|help|and|support to|our|beneficiaries|to|ensure|a|meaningful| |experience|in|accessing|music|no|matter|their age or stage.| |We|are|committed|to|providing|the|community|with|a|space|in|which|people|can|interact,| |play|and|connect,|through|our|library|hub|as|a|workshop,|jamming|and|rehearsal|space,| |together with|organising|live|events|and|gigs|in|our|hub,|for learners|showcases,|as|well|as| |in|other|venues|supporting|and|promoting|the|local|music scene.|

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Trustee|recruitment|and|appointment|The|Board|utilise open open|external|advertising|for Trustees Trustees|in accordance accordance|with|best|practice and| |adhere|to|Music|Broth|non-discriminatory|and|inclusive|values.|The|Board|assess|skill|sets|of| |benefit|to|the|organisation|and|overall|governance.|Trustees|are|encouraged|to|connect with| |suitably|skilled|individuals|and|determine|whether there would there would would|be any any|suitability|to the the|role as| |a|Trustee.|The|Board|are|also welcoming welcoming|of|individuals|approaching|Music|Broth|with|clear| |interest|in|supporting|the|organisation,|and|progression|and|support of existing of existing existing|volunteers.|

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2

APPENDIX 1

Achievements and performance

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Summary of the main This year we expanded and continued our mission to bring more creative opportunities to
achievements of the charity communities across Scotland especially those less able to access music and creativity.
during the financial period Our income generated through events and workshops increased this year, but was impacted by the
cost of living crisis. Many of our volunteers and members continued to need significant one to one
support. Paid members increased but we experienced corresponding increased demand for fully
supported memberships, direct requests and referrals, primanily due to coast of living crisis and
variable income. We extended these memberships at no cost to the individuals, aligned with our
support of our community and ethos of making music accessible to all.
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We supplemented our social enterprise earnings through successful funding with support from, Bord Na Gaidhlig, Renfrewshire Cultural Heritage Event Fund, Creative Scotland Youth Music Initiative, Glasgow City Council Area Partnership, Volunteer Support Fund, Wellbeing for Longer Glasgow Fund, Music For All, National Lottery Awards for All, Refugee Festival Scotland, SeeMe Scotland Anti-Stigma Fund, The D'Oyly Carte Charitable Trust, and Community Mental Health and Wellbeing Funds in Glasgow, Argyll and Bute, and Highland regions. We madea total of 1,514 loans of our musical library items. 717 items were checked out to 233 members. We made 1,334 check ins, 222 members utilising and returning 649 items of instruments and equipment. Some popular items had multiple users and checkout/in’s. The most popular loaned items were our Double basses, Diembes, Street Cubes, Microphones, Keyboards, Bass and Electric Guitars, Cellos, Flutes, and Electric Drum Kits.

We made 3,665 membership transactions, welcoming 255 new members, with 464 active members from 223 postcodes across Scotland. All significant increases on the previous year. We created many fully supported memberships through funding and our own library resources including a significant amount from low income, young people, and New Scots communities. We received and repaired donated instruments from generous individuals, families and organisations bringing our community instrument and equipment sharing library catalogue over 3800 items.

We held sessions and musical workshops at our hubs, outreach at events and festivals, and with community groups, giving people the chance to try a variety of musical instruments. We ran workshops and group tuition blocks including songwriting, guitar, ukulele, drums, improvisation, singing, and music production. We supported Lochwinnoch Pnmary School to create and perform their own self-written original entire school musical! We also created instrument repair and upcycling workshops furthering our zero waste ethos and creating community togetherness and building climate knowledge and transferrable skills. All opportunities were fully funded so free to attend, and majority in person. We hosted open days in our hubs as well as regular outreach workshops with numerous organisations including Glasgow Disability Alliance, Argyll and Bute Resettlement Team, Refuweegee, Hen Hoose, Music Space, Girls Rock Glasgow, and continued our two year youth project with LGBTY Scotland. Our monthly pop-up library partnership with Edinburgh Tool Library grew supporting Edinburgh community, together with additional hubs in other locations including our partnership with The Buzz Project in Fort William, and new partnership in Stornoway with An Lanntair. We supported 3 part time sessional workers and 12 music tutors and support workers with regular income. We welcomed many new volunteers, of cross-generational and diverse demographics and skills, and specifically supported through support from Volunteer Support Fund. We took on an international student intern in partnership with University of Krakow, Poland from Apnil 2025. We kept all organisational partners up to date with our activities and actively sought out collaborative opportunities through individual correspondence and networks e.g. South East Integration Network (SEIN), and the New Scots Forum. We continued to be instrumental in the national musical dialogue including through our membership of the Cross Parliamentary Group for Music at Scottish Parliament, Scottish Music Industry Association, Circular Communities Scotland and Youth Scotland. We created documentary and music video showcases of our work on our YouTube Channel and Bandcamp. We expanded our online audience reach to over 10,000 across all platforms.

We were honoured asa finalist and runner up in SURF Awards for Creative Regeneration. Our Founding Director was also chosen to run the Glasgow leg of the Climate Relay finishing on stage at The Reeling Festival. All our team, worked tirelessly to make welcoming and inclusive opportunities for creativity, wellbeing and music.

We expanded our reach though networks, media appearances and conferences including Resonate, Wide Days, Circular Communities Conference, Solas Festival, Paisley Food and Drink Festival, Kelbum Festival, and The Scottish Beatbox Championships. We were featured in the Scotsman national newspaper highlighting our expansion to support people on the isle of Lewis and Harris as well as national and local radio. We showcased diverse musicians and artists, raised community support and additional funds through donations and fundraisers including Youth Music Showcases, Refugee Festival, and our annual showcase Unsilent Night. Each event gathered supportive audiences of over 200 people. Our thanks to everyone in our communities who has supported us this year.

Financial review

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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Brief statement|of the|charity’s|policy|We maintain a minimum|unrestricted|reserves|of the equivalent|of three|months’|operational| |on|reserves|costs.|Our current|lease|agreements have|one|month|notice|penods|in the circumstance|of| |requiring|to|vacate|the|premises.| |We|continued|our dedicated|focus|on|unrestricted|funds|generation|this|year|to|develop|the| |sustainability|of the|organisation|during|a|time|of|increased|overheads|-|expansion,|two| |rented|space|locations|in|Glasgow,|cost|of|living|crisis.|Unrestricted|funds|bolstered|by| |increased|memberships|(paid|and|grant|supported),|paid|for workshop/programme/event| |activity,|and|dedicated|fundraising|including|annual|fundraiser|Unsilent|Night.|The|required| |unrestricted|cash|reserves|are|retained|to|support|ongoing|running|costs|of|organisation|per| |constitution,|together|with|funds|designated|by|trustees|for future|proofing|the|organisation| |as|prudent|due|to|the|volatility|of funding|especially|with|respect|to|highly|competitive|funding| |landscape,|cost|of|living|crisis|cost|increases,|and|increased|demand|for|our|in|house|fully| |subsidised|memberships|and|support.| |Details|of any|deficit|No|deficit| |Donated|facilities|and|services|(if any)|| N/A|

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APPENDIX 1

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Signature(s)
Full name(s)
Position (e.g. Chair) Founding Director, Trustee Chair, Trustee
Date | 13/01/2026 13/01/2026
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4

APPENDIX2

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Music Broth $C048299
Receipts and payments accounts
; |Perodstatdate| J]Periodenddate
:Scottish Forthe period || [Day] [|{Montn] | Year | to|Oay[|__Monin_| Year|
Charity Regulator fo1 | [May || 2024 2025
Section A Statement of receipts and payments
Unrestricted Restricted Expendable Permanent Total funds Total funds last
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest£
Al Receipts
Donations|aa | 1.2984 2238|{ 5.552|
Grants | 97,206 |97,206 || [155,221] |
Receipts from fundraising activities | | ee
Gross trading receipts ee | es |
[Income from investments otherthan_|| {| _]
Rents from land & buildings ee | ee |
A1 Sub total P125,502 | | 153,994 | | 211,438 |
A2 Receipts trom asset &
Proceeds from sale of fixed assets fF
Proceeds from sale of investments fF
A2 Sub total|
Total receipts[ 28,492 ] LL] DL)
A3 Payments
Expersesforknsaangaeivies T|[ | ee |
Giass Fang payment es | ee |
fnvesmenimanagonentcossransPayments anddonaonsrelating directly to charitable] 20,637[TYTT| |125,925| eSPGee996 ||| | [140,788] |
ovenanceeoss Td ee |
a |
eget
ees ee |
Aa Sub total| 201
| [___125925) P146,556 110,188
A4 Payments relating to asset and
Purchases of fixed assets fT
afiwesinenis——[
Purchase
Aa Sub total| +d
7,861 7438 71,250
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000000 General
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APPENDIX 2

$C048299

Music Broth Section B Statement of balances

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- Expendable Permanent
Unresticted Restricted funds endowment endowment ened Total last period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year 97,578 | 158,025 | 86,776
Surplus / (deficit) shown on receipts and 7,861 (423) 7,438 71,249
payments account
Adjustmentestricted income to accountto cover for receivedmembership 6.039: (6,039): [=] |
Adjustmentestrictedincome to accountminor forunderspend received 1.170: (1,170): DS |
Cash and bank balances at end of year 112,648 | 52,815 | 165,463 | 158,025
(Agree balances with receipts and payments
account(s))
Fund to which asset belongs Market valuation Last year
Detailsletails
to nearest £ to nearest £
i — —
Total
Details Fund to which. asset belongs Cost (if. available) Currentavailable)value (if Last year
to nearest £ to nearest £ to nearest £
7 — ——
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
_ — —
Total
Details Fund to which liability relates Amount 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
15/12/2025
15/12/2025
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1 Music Broth OSCR Annual Accounts 2024-2025 / Statement of balances #000000 General - Internal

December 2007

Music Broth

$C048299

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Section C Notes to the Accounts
(C1 Natureand purpose of Unresincted funds are those that may be used at the discretion of the trustees in furtherance of the objectives of the charity. The trustees
analysisof funds worksheets) |9esignated funds at the current time wath agreement towards team remuneraton/salanes not dependent on grant funded projects, to
‘support the sustainability of the organisation, specifically in the current cimate as prudent due to the volatility of funding especially with
‘subsidised memberships and support.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for a
Type ofactivityor project supported paatroneld Number of arent £
C2 Grants togetherCreating asTogetherpart of supportsinclusive awelcomingyear of bringing diversepeople | |ArgyllCommunityand Bute
‘and togetherness. 40 hours of Ca Group Music| |Fund 3,059
Dé thuirt sith? A participanted senes of S5Ohours of Bord Na
ogetherwith docurnentary video, showcasing and id
people 0-25 in Glasgow, Fort Wiliam, Orkney and ‘Scotland Youth
Recycling Day community event and follow up musica Partnership
themed upcyciing workshop prog 311/24
Bringing Glasgow
Glasgow for together weekly 180fun people agedcommunity music16+ acrossmaking in MentalCommunity Health
sessionsin our inclusive welcoming hub_ Fund Round 4 10,500
and progression development of volunteers in the Volunteers:
adults 16+ wellbeing across Glasgow, with focus on Wellbeingfor
Ayyear of monthly socials at our Music Broth library
hub. Supporting up to 360 people and focused on National Lottery
of over 1 year of Music Broth and Argyll and Bute Festal
Resettlement team working together to provide ‘Scotfand- Argyll
Grant towards The Solace Singers group for survivors
of gender based abuse and domestic violence through | |The D’Oyly
a 6 month programme of singing, songwriting, Carte Charitable
a RS 6SS
9 6 (|
6 (|
TaalSSCSC
a
C3a Trustee remuneration ff no remuneration was paid during the penod to any chanty trustee or person connected to a
trustee cross this box (otherwise complete section 3b)
Authority under which paid £
C3b Trustee remuneration - 1,760
details Trustee Project Management funded by Renfrewshire Cultural Heritage Event Fund (CHE!
Trustee Project Management funded by Glasgow Community Mental Health and Wellbeing 1,400
Fund R3-
Trustee Project Management funded by Highland Community Mental Health and Wellbeing 1.200
Fund
Trustee Project Management funded b pact ding Volunteer Support Fund 184
10,968
Trustee Project Management funded by LGBT Youth Scotland 10,696
‘Solace Choir
a
(|
C4a Trustee expenses ifrno expenses were paid to any charity trustee during the penod then cross this box
(othervase complete section 4b)
‘umbertrusteesof £
details pT
po
a
9 (SO
C5 [Transactions] with Nature of relationsh Nature of transaction ‘Transaction Balance outstanding at period end (£)
trusteesand connected
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persons fe

Music Broth

$C048299

Additional analysis (1)

Analysis of receipts and payments

1 Donations
	- Unrestricted funds toneare t £	Restricted fund tonearest £	Expendable 4 funds to neare t £	Permanent 4 ent funds to nearest&	Total current Total last Period Period tonearest £ ton arest£
a	ad 6 a0 Total eS ee		ad eS ee
2 Grants
	Unrestricted fund:	- Restricted funds			Total current Total last God =
	tonearest£	tonearest £			tonearest £ tonearest£
Fandtel-Oucratwelnes Fu d R3 - Our Creative Lives eee Fund SAMH - SeeMe Scotland Anti-Stigma Fund - The Solace Choir a being Fund pepepsenrpatentee Bord Na Gaidhlig Taic Freumhan Coimhearsnachd
Fund Round 4		om			ee
rng The D'Oyly CarteCharitableTrust			750
Total		[a2]
3 Gross receipts from other charitable activities
	. Unrestricted funds to neare t £	Restricted fund: to nearest £	Expendable 4 funds to neare t £	Permanent 4 ent funds to neare t£	Total current Total last Period Period to nearest & ton arest£
ee Events,Workshops, One offEquipmentSpace hire Esee ee6 a 9ee ee6 a9 Tota EZ)		[77002	1 ee	EZ
4 Payments relating directly to charitable activities
	- Unrestricted tonearest£	Restri fund: tonearest £	Expendable ‘1 funds to neare t £	Permanent 4 ent funds to nearest&	Total current Total last F F tonearest£ tonearest£
		14,757] 407	[10,740]	____20,764)
a9	9		8.115) es
ee6 a9ee 9 Toa

$C048299

Additional analysis (2)

5 Breakdown of unrestricted funds

			General Membership	Events/Worksho ps	Merchandise	Other -Refunds	Total unrestricted funds	Total unrestricted funds lastperiod	Total unrestricted funds lastperiod
Receipts
Receipts fromfundraisingactivities Grosstrading receipts			7 ee aee 5ee0 0p0so0 Oe06OO8S a6seeeee)				0 8S 0 ee)
Rents fromland&buildings Grossreceiptsfromothercharitable	activities ubtotal		600	14.283)	14954]	1.225)	15,227]	11 B54 P1225]
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
	ub	tota
	Totalreceipts		[——T5227]		C5)(eC)	(eC)
payments Expensesforfundraisingactivities Grosstradingpayments investmentmanagementcosts Payments relating directlytocharitable activities Grantsand donations Audit/independentexamination			fd es	ee	ee 18,406	2,225	Cd LCTTTTCCS es	ee
Legalcosts es	pd PE Subtotal 18,406]	2,225
Payments relating to assetand investment
movements
Purchases of fixed assets
Purchase of investments
	Sub	total
	Totalpayments		To,406		eS	ES			ETT

We continued our dedicated focus on unrestricted funds generation this year to develop the sustainability of the organisation during a time of increased overheads - expansion, two rented space locations in Glasgow, cost of living crisis. Unrestricted funds bolstered by increased memberships (paid and grant supported), paid for workshop/programme/event activity, and dedicated fundraising including annual fundraiser Unsilent Night (Nov). The required unrestricted cash reserves are retained to support ongoing running costs of organisation per constitution, together with funds designated by trustees for future proofing the organisation as prudent due to the volatility of funding especially with respect to highly competitive funding landscape, cost of living crisis cost increases, and increased demand for our in house fully subsidised memberships and support.

Music Broth

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$C048299
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Additional analysis (3)
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6 Breakdownof restricted funds
Argyll BordNa Renfrew Creative Creative 6cc Glasgo Glasgow Highlan Impact Impact LGBT Music National Refugee Refugee SAMH - The The Total restricted Total restricted
and Gaidhlig shire Scotian Scotian Area w Communit d Funding - Funding - Youth For All Lottery Festival Festival SeeMe DOyly Solace funds funds last period
Bute Taic Cultural od YMI- dYMi- Partners Commu y Mental Commu Volunteer Wellbeing Scotland Awards Scotlan Scotian Scotian Carte Singers
Commu Freumh Heritage Raising We hip nity Health and nity Support for for All d- d-Perth dAnti- Charitab ‘Restrict
Receipts nitw an Fvent Our Create 211194 Mental Wellheina Mental Fund Tanner Arewil Stiama le Trust ed
a ae | | [| a eee eee ae eee eee || [azea] [azoa]f
ae Eo [70,500 [az50| a -
a || || | ee eee eee a eee eee a ee es 2es
|__| |__| | a eee eee ae ee ee a ee eee |eee
buildings
a | | | a ee ee a ee a ee ee | eee
Sub total |_5,059a | |_3,780 | ||| 5,399 | ||4,942 | ||10,500 | |Po 14,250] | [40,176] |[| [27,002] 27,002 || |a10,000] |eee__750} |ee 750 | |Pt [4000}] | 1294]| |2,002 [125502}] _ | [ 172,873 |
Receipts from asset & investmentsales
Total receiptsSub total [5059] [3780] [-] [sss] (__] Case] (] [IT ss2501] aosre] [| 270021] -1] 10000] ro] ] 71] 1] s000] | 12581]
Payments -— es | ee Ss SS OG OG es
| |
| a eee eee a Oe pO Oe 0 es|
a ee a 0 Oe ee ee ee ee ee a|
|| a ee a 0 Oe ee eee es|
| a ee ee a 0 es ee ee ee ee 2 ee ee eee eee a| eee
| ae eee eee a 0 Oe ee ee ee es| eee
| a ee eee a 0 Oe ee es ee ee ee eee a| eee
PT ee eee eee a 0 Oe ee ee ee ee es| ees
peSub total 7| |a|26,371 | |_1,912] e ee |_5,828ee | Po|0 4790} |_11,147|Fs| 39,541] [25574]oe| 2147]ee | __52]eo|_zoa| | __250] | 3525] | __ 196| ||a25925]| {110,240ee |
P its ting to asset and investment TESS eS] eae aegeeegeg ee
Sub total ke eeSs SS eB 0 oe0ee 2Oe ee 2 feeee eee
Total payments [-] [-] [3233] [-] sams] [as2] (>) Cazso TT sata TT 95a T assraT 7 2sarT] 20 os T2507 7 as25t 7] test] -1) [125525] [110,240]
Net receipts/ (payments) [5,053 | [3780] [3,893 | [5333 ] [e371] [5828] avs 1] 1037] ess] | sare] rant) ssl] 42) | 500) Jesse] | sea) | 12980 )( az] [ e331]
Transfers to (from) Surplusfunds / (deficit) for year COC[az20] OCC[e293] [5229]C9)[es370] 0) 0) Be)Cattferent] ost est [es Teen] ses] 2)ttt1 so] Tes TT see)tt)| 7) Co)9] ss]
Surpluses pertain to grants received in arrears but all spend completed in the previous financial year, or grants received upfront and spend extending beyond the current financial year period into the next financial year.
Deficits pertain to grants received upfront in the previous financial year period with final spend in the current financial year.
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Restricted grant funding is mainly sourced and utilised to fund project based activities with distinct demographics, e.g. youth, New Scots, LGBTQIA+, geographic communities. In particular these funds support individual and group tuition at MU rates, sessional worker time, volunteer expenses and training. and a portion of overheads such| as instrument upkeep, rent, utilities. This supplements the ability of the organisation to support more people than it's own social enterprise earnings and charitable donations received.

APPENDIX 3

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= ea a ~
L ~ Ns ‘
Scottish Charity Regulator
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Independent examiner’s report on the accounts w«
Report to the | Charity name
trustees/members of MUSIC BROTH
Registered charity $SC048299
number
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
01 May 2024 to 30 April 2025
ber to include th
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 in the course of my examination, no matter has come to my attention
statement
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1. which gives me reasonable cause to believe that in any material respect the requirements:

2. to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Relevant professional
qualification(s) or body
(if any):
Address:
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APPENDIX 3

Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose