APPENDIX 3 OSCR Scotlsh Charity Regukt Inde endent examiner's re ort on the accounts Report to the trusteeslmembers of Charfty name I Clare Hall R8glstered ¢harfty ,. SC048453 number On the accounts of the charity for thè perlod Perlod start date Perfod end dalo Month Mon 2025 Sat out on pag•$ r•mbÈtto knc4udo ihe pw• r4 Dladthilonal thootBI Ré$pactlvo The chaty,8 InJslee$ responsible for the preparatlon of the accounts In ardan rèsponslbllltles of with the tsrms of the Charities and Trusteè Investment {Scolland) 2005 Act and th8 trustees and •xam5nèr Charitles Accwnts (Scollandl Regulations 2006 {OS Bmend&d}. The charity Iru$leas conslder that the audit requlroment of Regulatlon 10111 Id} of the Accounts Regulallons does not oppty- 11 is my responsibility lo ex8mlne the accounts as requlred under $tIon | 44111 (cl of the Ael and lo stale whether parll¢ular matters have Ggma lo my attention. Ba$l$ of Ind8pendènt My exomlnation Is carried out in accordance wlth Regulallon 11 of the 2006 Accounts •xamln•r's statom•nt Regul8llons. An examination includes a revlew of the accounting records kept by tha Chadty and a comparison of lh8 accounts pr8S9nted wllh thos6 record8.11 al80 Includes consideradon of any unusual Items or dlsdosurès In thg accounts and s99ks explan8llons from the trustees con¢emlng any such matters. The procedure8 undertgk8n I do not provide all the evldence that would be required In an oudlt ana, con$8queniiy. i io not 8xpre88 an aud51 opinion on the view glvèn by the accounts. Indèpondènt oxamlnor's I In the course of my gxamination, no matter has come to my attenlkin1gthaFI statoment which gives me reasonable cau$• to bell8ve that In ony matertal re8pgcI th requlrem&nls: lo keep accounting records in accordance with $edk•n 4411} lal of the 2005 Act and Regulotkjn 4 of Ihe 2006 A¢Unts RegulalSons, and to prepare accounts which accord wlh the accounting record5 and comply wllh Regulation 9 of the 2006 Accounts Regulatior have not been met. or 2. to which. my oplnlon. attention should be drawn In ordar to enable a proper understsnding of the accounts to be reached. Slgned~ Name: Linda Cameron Relevant profe55i0nal quallflrAtlonlsl or body , CA, FCCA L.LwcJC. tA_. __ Date: Addre$$: 15 Princes Strèet Thurso Caithnèss K[414 7BQ 'Wease d8lBtB Ihe ths in the brackets do nol8ppty. NIhets ¢JDapFty. set ¢Mrtthos0 m8ilw5whith hav8 come toyour aitentttin on the folhyPn9 pa9e. ' OSCRwiil awl dg.lal cffjtyped swJnabJ
APPENDIX 3 Disclosure section Only compl8te rf the examiner nee(l$ to highlight material problems. Glve her¢ brlof detalls of i any items that tho examlner wl$h•s to dlsclose