2026-04-30-accounts

APPENDIX 3 oscr Office ofthe Scottish ChaTIty Regulator Independent examiner's report on the accounts St A￿1rewS Men's Shed Report to lh• Chrty na trnsteeshn8mborn ol Rogisiered charity SC0048346 numl On the accounts of lh• chartty for t￿ poriod Period start date Peri(Kl end dale O•y 01 Ymr Sel oul on pages th• r Itwrwrthrlo Inrthth• pog• Respe¢tiV• The thaiity's Imsl8es are res￿nSIbFo for the preparation of th& 8¢¢ounts in ac¢ord8n¢e rnspon$ibilrtle$ of witti the terwfj of Ihe Charities and Trustee Invgstnwnt IS¢oliand) 2005 Act and the Imgtsè$ and oxamln•r Chaiities Accounts (Scolland) R•Julalions 21YJ6. The charfly Iruslees conS￿eT that the audit requirement of Regulation 10(1) (al lo {c) of the Accxjunls Regulations does not apply.11 ks my responsitmhly to e￿rine the acc(Junts as required under seclion 44{1) {¢) of the Ad and lo stsle whether particular matters have ￿me to my attention. Ba$1$ of Inde￿ndont My examlnation is carried out in acLordance with Regulation 11 of the Charitles oxaminor'6 Statsfflonl Accounts (Scotlandl Regulal)ns 2006. An examinalton includes a rewew of the Se￿￿ntIr0 records kèpt by tho thanty 8nd a comparts￿ of the accounts presenl8d wrth those ￿0)nIs. It 81$0 indudes consKder8tion of any unusu81 rtems or dLsdosu￿s in the accounls and seeks exp18nalions from the Iruslees conceming afty such matte￿. The ccedures undertaken do not provhje all the eV￿ence Ih81 would be reqUI￿d in 8n 8udtt and. consequentty, I do not exwess an audl opnion on the accounts. Ind•p•ndent eXan￿ne¢S In the courso of my exarnination. no matter has cornè to my attention whth gives me reasonable cause to beli?NE that in any material re5peGt the requirements: to keep account￿￿j recoftls in acconlance with seCt￿n 44(1) (al of the 2005 Act and Regulation 4 of the 20C6 Accounts Regulations, and to prepare accounts which accord wth Ihe accounting records and compty with Regulation 9 of the 2008 Accounts RegulatN)ns h8N not been met. or 2. to which. in opinion, atterrtion should bè dr#n w) oftlw to enable a pmper understanding of the 8ccounts lo be reached. Dats: Nam•: Susan Jack qualfi¢ation(sl or body Addrnss: Fife Voluntary Action Caledonia House. Pentland Park Saltiie Centre Glenrothes. KY6 2AL