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.