2026-04-01-accounts

APPENDIX 3 OSCR ottth Charity Resuktor Independent examinerfs report on the accounts Report to the Charty na trusteeslmemb•rn of Friends of Maud Railway Museum Reglstered charity SC048327 number On the acCo￿nts of th• Charity for the perlod Pencxj start date Period end date Month arch O•y Y8ar 202S 2026 Set out on pages IrwthmDel toitlthde pa9e rs tsi •thJit￿￿ Jheet81 ResF￿Ct1v• The charity's trnstees are resrminsible for the preparation of the accounts in accordan¢e re8ponslbilrtles of with the terrrfj of the Charilies aThJ Trustee Investment (Scotlandl 2005 Act and the Iru8te•s and fjxaminer Charities Accounts {Scollandl Regulats"ons 21kn las affndedl The charity Iruslees consider that the audit reqU1￿ment ol Regulatson 10<11 Idl of the A¢¢ounts Regulations doe5 not apply. 11 B my resFonsibility to examine the accounts as required under sectson 44111 (¢) of the Act and lo state whether particular matters have come lo ry attenlK)n. Basls of indopendent My examination Is carried oul In accordance wilh RegUlat￿n 11 of the 20C6 Accounts examlner's staternent Regulations An examination includes a review of Ihe accounkn'ng records kept by the charity and a comparison of the accounts presented with those fecords. It also include5 consideration of any unusual items or dI￿10S￿reS in the accounts and seek5 explanations from the tnjstees ¢onoming any such matters. The procedures urdertaken do not provide all the evidence that wouk1 te required In an audit and, consequently. I do not expre55 an audit opinion on the view gNen by the accounts Independent examln•r's In the course ol my examinatK)n. no matter has come to my attentson lother than that statement disdosed on the atLxhed page1 which gives reasonable cause to belthie that In any material respecl the requirements". lo keep accounting records in xcordance wth seCt￿n 44111 {al of the 2005 Act and Regulation 4 of the 20C6 Accounts Regulatsons. and to p￿pare accounts which accord wrth the accountsng records and compty with Regulation 9 of Ihe 20[￿ Accounts Regulab"ons have not been or lo which. in my opinion. attention should be dr￿￿ in order to enable a proper understanding of the wsunls to be [￿hed. Signed: Name: Relevant professional qualifi¢ationls) or body Irf anyl- ilos13Q Address: ¥Z L¥￿& 'P￿SSe de￿e the woth intl* trdcknts rf¢W do nol appty. If do typty. sa ¢￿1￿￿1￿e rnalby5wthth have to y￿1 attention w the rolk)win9 page

APPENDIX 3 Disclosure section Only complete rf the examiner needs lo highlight material problems. Glve here brlef detalls of any items that the examiner wishes to dlsclose JJA.