TRUSTEES’ ANNUAL REPORT
FOR PERIOD ENDING 26TH DECEMBER 2024
The Trustees have pleasure in presenting their annual report together with the financial statements of Scottish Para-Football for the period 27 December 2023 to 26 December 2024.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constitution & Organisational Set-up
Scottish Para-Football is a Scottish Charitable Incorporated Organisation. The SCIO was registered in its current legal form of a SCIO on 26 June 2018, and comprises a two-tier structure consisting of both Trustees and Members.
There are nine Para-Football affiliated organisations that sit within the governance structure of Scottish Para-Football, namely:
-
Scottish Powerchair Football Association
-
Amputee Football Association Scotland
-
Scottish Deaf Football Association
-
Scottish Mental Health and Wellbeing League
-
Walking Football Scotland
-
Scottish PAN Disability Football League
-
Scottish Cerebral Palsy Football Association (managed by Scottish Disability Sport)
-
Football Memories Scotland
-
Autism Football Association
Scottish Para-Football continues to support the growth of disability and para football at grassroots level by supporting its affiliated organisations and clubs across Scotland.
Appointment of Trustees
The Scottish Para-Football Committee, which meets bi-monthly, is made up of the SCIO’s Trustees. At its inception on 26th June 2018, Scottish Para-Football had four Trustees. Trustees are elected at the Annual General Meeting (“AGM”) which is held in Autumn each year.
The number of charity Trustees currently includes four ordinary members and one co-opted member.
The sixth Scottish Para-Football AGM was held via Teams on 03 November 2024 .
At the 2024 AGM, trustees included
moved from a co-opted member to a trustee.
and
continued as interim chair to
ensure consistency of vision and activity, and the continued growth of para-football in Scotland.
OBJECTIVES AND ACTIVITIES
Charitable Purposes
To advance public participation in football by people in Scotland living with a disability, with a view
to:
-
(a) promoting social change for the benefit of people in Scotland living with a disability;
-
(b) enabling people in Scotland living with a disability to integrate more fully within their local
community;
(c) serving as a catalyst for people in Scotland living with a disability to become more physically active and adopt a healthier lifestyle;
(d) offering opportunities for people in Scotland living with a disability to be empowered within the sport and within their local community;
(e) providing opportunities for people in Scotland living with a disability to gain access to activities and competitions similar to those within other branches of the sport, thus inspiring greater participation and advancement within the sport among people living with a disability and challenging negative perceptions regarding people living with a disability;
Activities
The delivery of Scottish Para-Football’s activities is achieved through the development and support of the nine Para-Football Affiliated Organisations, known as ‘Game Leaders’. The organisation provides support and opportunities for key volunteers to gain knowledge and personal advancement, while ensuring standards of good governance are upheld. This in turn creates more robust structures and development opportunities across each of the Para-Football Affiliated Organisations, enabling the provision of coaching and competitions for a combined total of 7,000+ participants, and facilitation of other recreational activities and events across Scotland to improve the reach of Para-Football.
Scottish Para-Football aims to be the collective voice for all of Para-Football within Scotland. This allows for a single voice which provides people living with a disability within Scotland to be
represented within the board structures of Scottish Football, and when lobbying and campaigning for positive change.
Scottish Para-Football continues to use its charitable status and unique governance structure to increase awareness of Para-Football across Scotland and provide a platform for their views to be heard.
ACHIEVEMENTS AND PERFORMANCE
Strategic Achievements:
The Scottish Para-Football Board held four meetings throughout 2024.
Throughout 2024, Scottish Para-Football began to guide its Member Organisations in the transference of players and officials to the new COMET online administration system in Spring 2024.
Online courses in Safeguarding, Child Wellbeing and other vital skills continue to be available free of charge via the Scottish FA online platform.
In 2024, Scottish Para-Football was again put in the spotlight when was awarded the Inspiration in Sport award at the Scottish Women in Sport Awards for her work in disability football, and received the Scottish Disability Sport Dedication to Football award for her pioneering approach to neurodiversity in football.
The Scottish FA continues to support Scottish Para-Football with £100k annually, a proportion of which continues to be awarded to the nine Scottish Para-Football Affiliated Organisations in support of their respective activities and projects. A funding panel consisting of two independent Scottish Para-Football board members and a Scottish FA employee determined the grant outcomes.
The cost of three years’ salary of for Scottish Para-Football (2022-2024 inclusively) was met by the donation of an independent investor in 2022. The donation was ringfenced and split across the three years.
DELIVERY OF ACTIVITIES
Achievements:
The need for Scottish Para-Football as a national governing body and supporting organisation for para-football remains apparent.
Participation numbers continue to grow and Scottish Para-Football works in partnership with key stakeholder organisations, including Scottish Disability Sport and Sportscotland, to identify opportunities for collaboration in education, facilities and knowledge sharing.
In 2024, the organisation again undertook an audit of all affiliated organisations to ensure the relevant Wellbeing and Safeguarding policies were in place, accessible, and adhered to for the safety of all participants. Scottish Para-Football was also audited by the Scottish FA in this respect and passed the audit.
Ann Brown has continued to assume responsibility as Safeguarding and Child Wellbeing Officer for Scottish Para-Football and continues to process all volunteer PVG applications via Disclosure Scotland. She continues to liaise with the Child Wellbeing and Protection Team within the Scottish FA in planning for the transition to the new PVG Co. organisation which will streamline and assume responsibility for processing the PVGs across the Youth, Women’s and Para games in 2025.
Scottish Para-Football held Safeguarding Panel meetings as required throughout 2024 to discuss and/or investigate any potential safeguarding issues or grievances relating to officials within Scottish Para-Football.
Following a branding overhaul, Scottish Para-Football launched its fresh, new, contemporary logo more befitting the spectrum of disabilities and communities it represents.
Scottish Para-Football successfully worked with the Scottish FA Safeguarding Team to create the first ever Self Declaration process for players at International Level in para-football. Additionally, an International Code of Conduct and a Memorandum of Understanding for International Representative squads were created. Scottish Para-Football successfully secured Scottish FA kit exclusively for Scottish Para representative squad use.
With a number of international para-tournaments taking place, Scottish Para-Football arranged a joint photo opportunity with the Scottish Men’s A squad and Scottish Para-football representative squad captains.
Scottish Para-Football continues to be a member of the Scottish FA Non-Professional Game Board. This membership has allowed the views, needs and requirements of disabled participants to be included within the decision making and guidance layout of the wider Scottish FA. Ashley Pedersen also sits as a member of the Scottish Government’s Cross Party Group on Football, Scottish Football Congress and on UEFA’s Disability Focus Group.
In 2024, Scottish Para-Football supported the Scottish FA in hosting the first ever series of Disability Share Events at Hampden Park, with subsequent online workshops thereafter in which Ashley Pedersen shared the Scottish Par-Football journey and model with other National Associations.
Scottish Para-Football wrote and presented a Scottish Para-Football National Facilities Improvement Strategy to the Scottish FA Facilities Team, adopted for reference with future rhetoric with funding applicants.
Financial Review
In 2024, Scottish Para-Football again received £100k support from the Scottish FA, the majority of which Scottish Para-Football distributed to its nine Affiliated Organisations in support of their respective activities and projects, with the remainder retained for core costs.
Scottish Para-Football continued to lobby for Scottish Government funding in order that less reliance be placed on the funds from the Scottish FA and to support the sustainability of the organisation. However, the Scottish Government indicated all budgets were already allocated.
Reserves Policy
The primary objective is to ensure Scottish Para-Football remains a going concern. With no current guarantee of future revenue funding, the Trustees successfully maintained their reserves policy of £10k and will consider increasing this in future.
Plans for Future Period
Scottish Para-Football has maximised its relationship with the Scottish FA and has been able to use Clare McElreney from the Grassroots team for support work.
Scottish Para-Football will continue to develop its awareness and celebration of Scottish ParaFootball and its Para-Football Affiliated Organisations, while ensuring good governance across its
member organisations, so that those living with a disability in Scotland have the ability to participate in football and reach their full potential.
The Scottish Para-Football Board set out a number of strategic outcomes in 2023 and all were achieved in 2024. These consisted of:
-
Carry out a restructure of the organisation to account for variances in the objectives and activities of Scottish Para-Football member organisations
-
Create a Scottish Para-Football Facilities Improvement Strategy to campaign for increased affordability, availability and accessibility to resources for the para community
-
Work in partnership with Scottish FA and Scottish Disability Sport to design a bespoke Parafootball Coach Education course (this is in progress)
-
Carry out a participation audit to glean data from Scottish clubs as to the number of participants partaking in para-initiatives outwith the activities of Scottish Para-football Affiliated Organisations, with a view to creating a digital map resource
-
Create an International Representative Squad Resource, with protocols and policies for those representing Scotland overseas, to minimise risk and ensure adequate safeguarding is in place
-
Continue to lobby Scottish Government for investment (lobbying continued with various calls with the Scottish Government but still fruitless at time of writing)
In 2025 the organisation aspires to meet the following outcomes:
-
Lobby for recognition of International para-players via awarding of caps
-
Host regular international squad meetings for unity, coherence and sharing of best practice
-
Identify gap in grassroots disability football provision and address the need (e.g. through a festival/event) such as children of deaf or CP community
-
Host inaugural fundraising Gala Dinner for Scottish Para-Football
-
Complete and Launch bespoke Coach education online workshops
-
Produce series of digital assets to promote specific discipline events/activities
Approved by the Trustees and signed on their behalf.
Scotlish Para-Football Chair September 2024
Enter SC No. b l SC048491
APPENDIX 2
Enter charity name below
Scottish Para-Football
Receipts and payments accounts
| Period start date | Period start date | Period start date | Period start date | Period start date | Period end date | Period end date | Period end date | Period end date | Period end date | Period end date | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| For the period from |
27 Dec Day Month |
2023 Year |
to | Day 26 |
Month Year DEC 2024 |
|||||||||||
| Section A Statement of receipts and payments | Section A Statement of receipts and payments | Section A Statement of receipts and payments | ||||||||||||||
| Unrestricted funds |
Restricted funds |
Expendable endowment funds |
Permanent endowment funds |
Total funds current period |
Total funds last period |
|||||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | ||||||||||
| A1 Receipts | ||||||||||||||||
| Donations | - | |||||||||||||||
| Legacies | - | |||||||||||||||
| Grants | 60 000 | 84 000 | 144 000 | 136 502 | ||||||||||||
| Receipts from fundraisingactivities | - | |||||||||||||||
| Gross tradingreceipts | - | |||||||||||||||
| Income from investments other than | ||||||||||||||||
| land and buildings | - | |||||||||||||||
| Rents from land & buildings | - | |||||||||||||||
| Gross receipts from other charitable | ||||||||||||||||
| activities | 60 | 60 | 225 | |||||||||||||
| - | ||||||||||||||||
| A1 Sub total | A1 Sub total 60 060 | 84 000 | - | - | - | - | - | - | - | 144 060 | 136 727 | |||||
| A2 Receipts from asset & | ||||||||||||||||
| investment sales | ||||||||||||||||
| Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 60 060 84 000 - - 144 060 136 727 ~~——=——~~ |
||||||||||||||||
| A3 Payments | ||||||||||||||||
| Expenses for fundraising activities - Gross trading payments - Investment management costs - Payments relating directly to charitable activities 52 498 47816 100 314 83 280 Grants and donations 87 000 87 000 105 935 Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - - A3 Sub total 52 498 134 816 - - 187 314 189 215 ~~mints~~ |
||||||||||||||||
| A4 Payments relating to asset and | A4 Payments relating to asset and | |||||||||||||||
| investment movements | ||||||||||||||||
| Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 52 498 134 816 - - 187 314 189 215 ~~—_=--==~~ |
||||||||||||||||
| Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
7 562 50 816) ( - - 43 254) ( 52 488) ( - 7 562 50 816) ( - - 43 254) ( 52 488) ( ~~======~~ |
APPENDIX 2
Scottish Para-Football
SC048491
Section B Statement of balances
| Categories Signed by one or two trustees on behalf of all the trustees B3 Other assets B5 Contingent liabilities B4 Liabilities B1 Cash funds B2 Investments |
Details | Unrestricted funds to nearest £ 48 787 7 562 |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|---|---|---|---|---|---|---|---|
| Cash and bank balances at start of year | 138 961 | 187 748 | 240 235 | ||||
| Surplus / (deficit) shown on receipts and payments account |
50 816) ( |
43 254) ( |
52 487) ( |
||||
| - | |||||||
| - | |||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
56 349 | 88 145 | - | - | 144 494 | 187 748 | |
| - | - |
- |
- |
1 | |||
| Fund to which | asset belongs | Market valuation to nearest £ |
Last year to nearest £ |
||||
| Details | Fund to which | asset belongs | Total Cost (if available) to nearest £ |
- | - |
||
| Current value (if available) to nearest £ |
Last year to nearest £ |
||||||
| Computer Equipmetless depreciation | Unres | tricted | 267 | 44 | 267 | ||
| Details | Total Fund to which l |
267 | 44 | 267 | |||
| iability relates | Amount due to nearest £ |
Last year to nearest £ |
|||||
| AccountsPayable | 1 949 | 8 136 | |||||
| Adjustments | - 2 | - 2 | |||||
| Suspence overpayment | UE | FA | 36 428 | 36 428 | |||
| Salaries and payroll� | 8 414 | ||||||
| Details | Fund to which l | Total iability relates |
46 789 | 44 562 | |||
| Amount due (estimate) to nearest £ |
Last year to nearest £ |
||||||
| Signature* | Print Name | Total | - | - |
|||
| Date of approval |
|||||||
/ Statement of balances
2
December 2007
APPENDIX 2
Scottish Para-Football
SC048491
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
C2 Grants
| Type of activity or project supported | Individual / institution |
Number of grants made £ |
Number of grants made £ |
|---|---|---|---|
| Total | - |
C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)
£ Authority under which paid
C3b Trustee remuneration - details
C4a Trustee expenses
If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)
| Number of | £ |
|---|---|
| trustees |
C4b Trustee expenses - details
| C5 Transactions with trustees and connected persons |
Nature of relationship |
Nature of transaction | Transaction amount (£) Balance outstanding at period end (£) |
Transaction amount (£) Balance outstanding at period end (£) |
|---|---|---|---|---|
C6 Other information
/ Notes
3
December 2007
APPENDIX 2
Scottish Para-Football
SC048491
Additional analysis (1)
Analysis of receipts and payments
1 Donations
| 1 Donations | ||||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|||
| - | - | - | ||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| Total | - | - | - | - | - | - | ||
| #VALUE! | - | - | - | - | - |
2 Grants
| 2 Grants | ||||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|||||
| SFA | 60 000 | 50 000 | 110 000 | 100 000 | ||||
| uefa | - | 36 502 | ||||||
| ) | 34 000 | 34 000 | ||||||
| - | ||||||||
| Total 60 000 - Unrestricted funds to nearest £ 3 Gross receipts from other charitable activities |
60 000 | 84 000 | 144 000 | 136 502 | ||||
| - Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
- Total current period to nearest £ |
- Total last period to nearest £ |
||||
| - | ||||||||
| Insurance donation | 60 | 60 | 225 | |||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| Total | 60 | - | - | - | 60 | 225 | ||
| - | - | - | - | - | - |
4 Payments relating directly to charitable activities
| Advertising& Marketing | Unrestricted funds to nearest £ 3 126 92 225 202 7 040 825 37 876 1 371 131 81 1 305 222 |
Unrestricted funds to nearest £ 3 126 92 225 202 7 040 825 37 876 1 371 131 81 1 305 222 |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ 3 126 92 225 202 87 000 7 040 825 85 692 1 371 131 81 1 305 222 - |
Total current period to nearest £ 3 126 92 225 202 87 000 7 040 825 85 692 1 371 131 81 1 305 222 - |
Total last period to nearest £ |
|---|---|---|---|---|---|---|---|---|
| 3 126 | 3 126 | 695 | ||||||
| Bank Fees | 92 | 92 | 84 | |||||
| Consulting | 225 | 225 | 2 667 | |||||
| General Expenses | 202 | 202 | 200 | |||||
| Grants Dispersed/Charitable And Political Donations | 87 000 | 87 000 | 105 935 | |||||
| Insurance | 7 040 | 7 040 | 6 120 | |||||
| Entertainment - business | 825 | 825 | 911 | |||||
| Salaries & Wages | 37 876 | 47 816 | 85 692 | 70 183 | ||||
| audit & accountancy | 1 371 | 1 371 | 1 086 | |||||
| it software & consumables | 131 | 131 | 382 | |||||
| printing& stationary | 81 | 81 | 104 | |||||
| travel | 1 305 | 1 305 | 849 | |||||
| depreciation | 222 | 222 | ||||||
| - | 1 | |||||||
| Total | 52 498 | 134 816 | - | - | 187 314 | 189 215 | ||
| - | - | - |
Additional notes (1)
December 2007
APPENDIX 2
SC048491
Additional analysis (2)
| Receipts 5 Breakdown of unrestricted funds |
SFA Unrestricted |
SFA Unrestricted |
Other Income | Misc | Unrestricted fund 4 - enter name of fund below |
Total unrestricted funds |
Total unrestricted funds last period |
|---|---|---|---|---|---|---|---|
| Donations | - | ||||||
| Legacies | - | ||||||
| Grants | 60 000 | 60 000 | |||||
| Receipts from fundraisingactivities | - | ||||||
| Gross tradingreceipts | - | ||||||
| buildings | - | ||||||
| Rents from land & buildings | - | ||||||
| Gross receipts from other charitable activities | 60 | 60 | |||||
| Sub total Receipts from asset & investment sales |
60 000 | 60 | - | - | 60 060 | - | |
| - | |||||||
| Proceeds from sale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts Payments |
- | - | - | - | - | - | |
| 60 000 | 60 | - | - | 60 060 | - | ||
| - | |||||||
| Expenses for fundraisingactivities | - | ||||||
| Gross trading payments | - | ||||||
| Investment management costs | - | ||||||
| Payments relatingdirectlyto charitable activities | 52 276 | 222 | 52 498 | ||||
| Grants and donations | - | ||||||
| Governance costs: | - | ||||||
| Audit / independent examination | - | ||||||
| Preparation of annual accounts | - | ||||||
| Legal costs | - | ||||||
| - | |||||||
| - | |||||||
| Sub total Payments relating to asset and investment movements |
52 276 | - | 222 | - | 52 498 | - | |
| - | |||||||
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| 52 276 | - | 222 | - | 52 498 | - | ||
| - | |||||||
| 7 725 | 60 | 222) ( |
- | 7 562 | - | ||
| - | |||||||
| 7 725 | 60 | 222) ( |
- | 7 562 | - | ||
| - |
Nature and purpose of funds
Additional notes (2)
December 2007
APPENDIX 2
SC048491
Scottish Para-Football
Additional analysis (3)
6 Breakdown of restricted funds
| 6 Breakdown of restricted funds | 6 Breakdown of restricted funds | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Receipts | SFA | Tim Woolley | Corrie Campbell Award (SFA) |
Restricted fund 4 - enter name of fund below |
Total restricted funds |
Total restricted funds last period |
|||
| Donations | - | ||||||||
| Legacies | - | ||||||||
| Grants | 50 000 | 34 000 | 84 000 | ||||||
| Receipts from fundraisingactivities | - | ||||||||
| Gross tradingreceipts | - | ||||||||
| Income from investments other than land and buildings |
- | ||||||||
| Rents from land & buildings | - | ||||||||
| Gross receipts from other charitable activities | - | ||||||||
| Sub total Receipts from asset & investment sales |
50 000 | - | 34 000 | - | 84 000 | - | |||
| - | |||||||||
| Proceeds from sale of fixed assets | - | ||||||||
| Proceeds from sale of investments | - | ||||||||
| Sub total Total receipts |
- | - | - | - | - | - | |||
| 50 000 | - | 34 000 | - | 84 000 | - | ||||
| - |
| Payments | Payments | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Expenses for fundraising activities | - | ||||||||
| Gross tradingpayments | - | ||||||||
| Investment management costs | - | ||||||||
| Payments relating directly to charitable activities | 47 816 | 47 816 | |||||||
| Grants and donations | 54 000 | 33 000 | 87 000 | ||||||
| Governance costs: | - | ||||||||
| Audit / independent examination | - | ||||||||
| Preparation of annual accounts | - | ||||||||
| Legal costs | - | ||||||||
| - | |||||||||
| - | |||||||||
| Sub total Payments relating to asset and investment movements |
54 000 | 47 816 | 33 000 | - | 134 816 | - | |||
| - | |||||||||
| Purchases of fixed assets | - | ||||||||
| Purchase of investments | - | ||||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |||
| - | |||||||||
| 54 000 | 47 816 | 33 000 | - | 134 816 | - | ||||
| - | |||||||||
| 4 000) ( |
47 816) ( |
1 000 | - | 50 816) ( |
- | ||||
| - | |||||||||
| 4 000) ( |
47 816) ( |
1 000 | - | 50 816) ( |
- | ||||
| - | |||||||||
| Nature andpurpose of funds | |||||||||
Additional notes (3)
December 2007
IAIAIA
APPENDIX 3
Independent examiner’s report on the accounts
Charity name
Report to the Charity name trustees/members of Scottish Para-Football
V2
| Registered charity | SC048491 |
|---|---|
| number | |
| On the accounts of the | Period start date Period end date |
| charity for the period | Day Month Year Day Month Year 27 DEC 2023 to 26 DEC 2024 |
| Set out on pages | 1-6 (remember to include the page numbers of additional sheets) |
| Respective responsibilities of trustees and examiner |
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees |
| consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations | |
| does not apply. It is my responsibility to examine the accounts as required under section | |
| 44(1) (c) of the Act and to state whether particular matters have come to my attention. | |
| Basis of independent examiner’s statement |
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 required in an audit and, consequently, I do | |
| not express an audit opinion on the view given by the accounts. | |
| Independent examiner’s statement |
In the course of my examination, no matter has come to my attention. 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
| Signed:** | Date: 17 September 2025 |
| Name: | |
| Relevant professional | |
| qualification(s) or body | |
| (if any): | |
| Address: |
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
** OSCR will accept digital or typed signatures
APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items thal the examiner wishes to disclose