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 aff*ndedl 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 ur*dertaken
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.