2026-05-31-accounts

APPENDIX 3 OSCR ottth Ctrwrity Regulator Independent examiner's report on the accounts Report to the Charity name trustoeslmembars of Visiting Friends R•glStgred ¢harity SC048362 numbfrr On th• accounts of the charity for the period Period start date MDnth Period end date Mofflh M8y D8y Y88r 2025 Year oi Jur to 31 2026 Sot out on pages IremÈmbertO irtdude thp payi numb•rn shwtsl Rasp•ctlve The charity's trustee5 are responsible for the prèparation of the accounts in accordance Te¥pon5ibilrtbes of truste•$ and examiner with the terms of the Charrties and Trustee Investment IS¢ollandl 2005 Act and the Charities Accounts Iscotiandl Regulab"ons 2006. The charity trustees consider that the audf( requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. It is my responsibility lo examine the a￿ountS as required under section 44111 Icl of the Act and to state whether partiCLFlar matters have Come to my attention. Bas1$ of Indep•ndent My examination is carried out in accordance wlh Regulation 11 of the Charities examinerfs statsmont Accounts (Scotlandl Regulab"ony 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 ￿qUired in an audit and. ctsnsequenlly, I do not express an audit opinion on the accounts. Ind8pendent examiner's In the course of my examination, no matter has come to my attention lother than that statement disclosed on the attached page'] which gives me reasonable cause to believe that in any material respect the requirements.. to keep ac¢ounling records in accordan¢e with section 44111 la} ol the 2005 Act and Regulation 4 of the 2006 Accounts Regulation5, and Its prepare accounts which accord with the accounting r￿ordS and Comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to %vhich, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: Signed: Name-. Jean David Relevant professional qualificationlsl or body MIAB Irf any): 4th July 2026 Address: 2 Craigrotrinie Gardens Kilcreggan G84 OHY 'p￿se￿elele ltre words n the brackels iflhey do not appty. Iflhe words do appty. 8et OL IhJsÈ matter5 whth have con 10 yOLty8ttention on the foll￿1￿9 paye.