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 Inr*thth• 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