APPENDIX 3 oscr Office of the Scottish Charlty Regulator Independent examiner's report on the accounts Report to the Charrty narr trusteeslmembers of Cawdor & West Nairnshire Communlty Beneflt Oryanlsation SC 048704 Reglstered charity number On the accounts of the charlty for the pgriod Period start date Month 10 Period end dale Month Day 01 Year 2023 Day Year 2024 to Set out on pages Iiememberlo irtlude the page ol addibonai $h£etsl Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotlandl 2005 Act and the trustees and examiner Charities Accounts {Scollandl Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulab'ons does not apply. It is my responsibility to examine the accounts as required under section 44{11 Icl of the Act and lo slate whether particular matters have come to my attention. Ba$is of independent My examination is carried out in accordance with Regulation 11 of the Charities examiner's statement Accounts Iscotlandl Regulations 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 explanation$ from the trustees concerning any such matters. The Pro￿dureS 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 accounts. Independent exarniner's In the course of my examination, no matter has come to my attention lother than that staternent disclosed on the attached page'l which gives me reasonable cause lo believe that in any material respect the requirements.. to keep accounting records in accordance with section 44111 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the 8ccounling records and comply with Regulation 9 of the 2006 Accounts Regulations have not been mel, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: Signed.. Name.. Relevant professional qualification{sl or body Ilf any).. Address.. 'Pkase delete the words in the brackets rfthey Llo no¢ apply. If the word$ tlo aP￿y, Sat out those matters which have Gome to your attention on th following page APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Glve here brigf details of any items that the examiner wishes to disclose oscr ETrart*&dly Ertgr SC No bè10 CAWDOR & WEST NAIRNSHIRE COMMUNITY BENEFIT ORGANISATION Receipts and payments accounts SC048704 Forthv p•rlod from 10 2023 2024 Section A Statement of receipts and payments UnreBtric¢•d funds Restricted lunds Expendablè tndo%Ym941t runds P¥rm8nent gndowment fund$ Total fund¥ ¢urY•nt period Total fund$ tsst period to n•irrtl£ A1 Re¢•1 Donthon¥ Legaoies GrAnls Receipts from fundraising ￿VilIeS Gross iroding rèceipts Income from Inva8imeThts othwth8n 76,$02 Rents from land & building5 Gr05s rewpis from other chdrilabltr activrties Al Sub torel Re¢oipts from asset & Investmontsaks Pr(￿ed5 from Sa￿ of fIX￿s asgets Proceed5 fron Sa￿ of invtrstmen15 A2 Stsb iolal Total r￿IPts A3 Payments ExpeThses lundroi*ng adivthes Gros$ tradino payments Inve5trnenl min8gemenl costs Payfflenl¥ re181ing direcuyto chaniab activrties Gt8nts and ￿l￿all¢m$ Gov*m8ncs wsts 2.006 74,071 2,891 19.51Q 74,071 Audit I Independent 6x$mination Prepar81ion of annual acoJunl& Leo81 costs other A3 Sub t0181 76.275 78,275 22.520 A4 Payments rO￿ting to &￿et and investrnent mo¥ements Purthases ol fixed as¥els Purchaseof ￿VeS￿lI•￿t$ A4 Syb totsi Totalpayments 7637S 78,275 22,520 176.27SI 76.275 B22 A5 Transhrs to I Ifroml funds Surplus /{deficit) foryear 275 275 APPENDIX2 CAWDOR & WEST NAIRNSHIRE COMMUNITY 8ENEFIT ORGANISATION Section B Statemènt of balan¢Ès SC048704 Vrtrislrtclgd Total CurrnTht pethDd InUoY47llgnt •ndowrng fvnd Tvtsl laat pirtod C4tsgofi DÈiails IDThM￿£ tE B1 Cash fvn¢Jl Cosh and bonk bJlwrfey at 5t&rtofythw 20J,151 2DJ.111 148,328 surp1￿/{d8f￿I pay￿￿33¢coU 176.27$) 54.622 Co8h •nd b•nk ￿lIncO6 at•nd of y•Ar 128,876 203.151 iiii Li•twr èts115 lor￿￿11* B2 In¥ogth*nts T*X41 nMmt£ È3 Otherw4t* TL Det411$ A￿￿tyA• lor￿￿1*$t£ lor￿¢*It£ B4 L6llblltt6ea Tc< Doiall$ tonbw••iE B5 Conllnyont IL7￿1￿ TvLIl on b•haKof4llth*tTllIt•• $5gnnturE D*lwol approvll 2715.9?? NAth¥fufe C¢ftThrtty2024