APPENDIX 3 oscr Office of the Scottlsh Charity Regulator Independent examinerfs report on the accounts Report to the | Chwty nam twuslwslmomber8 of | Cawdor & Wèst Nalrn8hir• Communlty B•noflt Organlsatlon R•gl8tgred charlty number On tho account8 of the ¢harlty for the perlod SC 048704 Period start dale Month 10 Period end dale Month Year 2Q24 Set out on pago8 1 ,Irgm•MbeT to I￿￿19 pag• nuthr& ofadthtw sh6eisl Re8P6CtIvo The charity's trustees are responsible for the p￿paration of the accounts in accordance rosponsibiliti8s of with the terms of the Charities and Trustee Investment (Scotlandl 2005 AGI and the trusto48 and examinor Charities Accounts (Sco￿and) Regulations 2006. The ¢harity trustees consider that the audit requirement of Regulation 10111 (d) of the Acc(yJnls Regulations d085 not apF4y. It is my responsibility to examine the accounts as requlred under section 4411) {cl of the Act and lo state whether parucular matters have come to my attention. Isis of Indepondgnt My examinalk)n Is ¢arried out in accordan¢e wlh Regulation 11 of the Chariti&s examIne￿$ sLitement Accounts (sCo￿and) Regulations 2006. An examination includes a review of the accounling record8 kept by the charity and a ¢omparison of the accounts present8d with those records. It a180 includes consideratlon of any unusu81 items or disclosuws in the account5 and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide 811 the evidence that woulé be required in an audit and. (x)n5equently. I do not express an audit opinlon on the accounts. Independent ￿arnin•￿5 In the course of my examination, no matter trBs come lo my 8ttentlon lother than that statomonl disdos&J on the attached page1 1. whth gives me reasctrnable cause lo believe that in any material respect the requirements.. to keep accounting records in accordance with sectlon M(1) (a) of the 2005 Act and Regulation 4 of the 2006 Ac￿UnIS RegUlat￿nS. and lo prepare a¢counts which ac¢ord wilh the accounllng racrxds arml compty wlth Regulatior) 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 th8 accounts to be reached. Slgned: g- Date: Namg: PHILIP KONCZAK Ralevant profosslonal qualificationlsl or body {ff any): Address: RITSON YOiJNG CA 28 HIGH STiiEET NAIP IV12 4AU *ease ddete the word$ In th? bradd Totsl hJrth18•t p•rfod nd• lund8 now••¢£ tofft•v•it¢ Al Re¢elpts Do￿kinS Grant5 Rerapts from fundr*ty Gross Irddlry teceipts Income from InY88tm8nts a￿j twJlkling8 & ￿lId1￿5 rtyMoth8r(*arftai4 165.053 166,053 5 r•E•lrAs actfvllfvs Al 1¢&013 164DB3 A2 R•cqlpts Iroffl aMAt& Imvotstrn•nt •a*• Prtteeds ftDm SH￿ offMd assots Proc••Os from sth of wweslments A2 16&053 AJ Payrr•n Expgn88$ lorfundrn￿kng BGbWi￿¢S G￿s6 t￿l￿ng pa>Tn*rts Investment managorn•￿ costs dlrodytrtthrtiab ctknilgs Grants ar￿ do￿91￿$ Gowmance cost&. 1736 0.113 Z73S 40.113 74.on Auditl ￿dep￿t wmin8Uon 8raiiDn ofannU￿ 4uounts Lagal c￿ts 190 ￿1￿0 A3 Sub to 7&27S Invosfrnwbtn>Jvement¥ Pur(ts86s of flxed as5•ts F4Jr¢h8se of Inve5bn•rrtE A4 Sub totsl 47,046 76,27S 11•,007 118.C¥JT 176374 ASTran•fw• (froffll fund¥ su￿1￿•11￿+11¢llj Iprywr 110.007 110M7 7&27 APPElItNxz CAWDOR & WEST NAIRNSHIRE COMMUNITY BENEFIT ORGANISATION Sèction B Statement of balances SC048704 Eyond4ble Pqrman&il D•talls fvnds B1 C8vh fund• 126M76 2O11S1 ymortsBcw 118m7 1rn2751 C•sh4nd bllnk blllwK•b at•ndofs 125M76 t￿￿{41) Det•lls t•ANi•IL£ TO DolJi15 e4 L￿bIlIti*$ Tt*l ¥pproHI 14m9h1￿c0￿￿￿nMY2o2￿x5ls1at*n￿I￿tsj*È•ts APFENDLX 2 CAWDOR & WEST NAIRNSHIRE COMMUNITY BENEFIT ORSC048704 Section C Notes to the Accounts C1 Natur• and purpose ol funds (may st8t8do 8n8tysFs of funds bwrkslwts) Typo of activity or proleet 8UPP¢ltsd dMdU￿1 #NLthn C2 Grants Wlnd8 165.053 Totsl 185.053 C3• Trusts8 rernuneratlon Ifm ramLNW8tion WÈS paid dI￿Nd tht writid tD zny thArtytruslee Dr pvson cvnwrknd to tnJ&ts8 cm8s Ihls box lo¢WAsg ¢¥Jmp*te s¢¢lon 3bl Authorty under whl¢h psid C3b Tntstsè r•munèrnVon- d￿11# Cla Tru•ts• •xpon IlrK* 6w80S Po* tr) any tharlty trys¢80 dwlng the p•rknl caoss thi6 box lot￿r￿￿O s¢ctY)n 4bl NurAb•rof C4b Tru#￿ oJPon••*- dètai18 Nature of relationship Nature of traN5action D￿1( at C5 Tr•nwtlon¥ with tru•t and ¢onntct4d pornons C6 Other Infomiatlon *¥s¢NgYrffjhir• Cryrrnunlty 2Q35.¥JS1N￿ l)K•rnb8r2007