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$pactlvo The cha￿ty,8 InJslee$ responsible for the preparatlon of the accounts In a￿rdan
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. NIhe￿￿ts ¢JDapFty. set ¢Mrtthos0 m8ilw5whith hav8 come toyour aitentttin on the
folhyP￿n9 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