## **APPENDIX 1** |**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**| |---|---|---|---|---|---|---|---| ||Period start date||||Period end date||| ||Day|Month|Year||Day|Month|Year| |From||||To|||| ||01|01|2024||31|12|2024| Office of the Scottish **Charity Regulator** ## **Reference and administration details** > **Charity name** WEST LINTON VILLAGE CENTRE TRUST **Other names charity is known by Registered charity number SC** 048916 > **Charity’s principal address** VILLAGE CENTRE RAEMARTIN SQUARE WEST LINTON PEEBLESSHIRE **Postcode** EH46 7EA ## **Names of the charity trustees on date of approval of Trustees’ Annual Report** |||||**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---| ||||**Dates acted if**
**not for whole year**|| |**1**
**2**
**3**
**4**
**5**
**6**
**7**
**8**
**9**
**10**
**11**
**12**
**13**
**14**
**15**
**16**
**17**
**18**
**19**
**20**|**Trustee name**|**Office (if any)**||| |||||| |||||| |||CHAIRPERSON||WLVCT MEMBERS AGM| |||||| |||SECRETARY||WLVCT MEMBERS AGM| |||TREASURER||WLVCT MEMBERS AGM| |||TRUSTEE||WLVCT MEMBERS AGM| |||TRUSTEE||WLVCT MEMBERS AGM| |||TRUSTEE|26/02/24-31/12/24|WLVCT MEMBERS AGM| |||TRUSTEE|01/01/24-26/02/24|WLVCT MEMBERS AGM| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **1** **APPENDIX 1** ## **Reference and administration details** **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** |**Name**|**Name**|**Dates acted if not for whole year**| |---|---|---| |||01/02/24-26/02/24| |||| |||| |||| |||| |||| |||| |**Structure, governance and management**||| |**Type of governing document**
**Trustee recruitment and appointment**||| |||| ||CONSTITUTION OF WEST LINTON VILLAGE CENTRE
TRUST (111 CLAUSES, AS PER OSCR CONSTITUTION
TEMPLATE)|| |||| ||WLVCT HAS A MEMBERSHIP MAILING LIST OF APPROX 100 LOCAL
PEOPLE, ALL OF WHOM ARE INVITED TO ATTEND THE AGM IN
PERSON / ONLINE, WHEREUPON TRUSTEES ARE ELECTED
(WLVCT CONSTITUTION CLAUSE 60 - AT EACH AGM, ALL OF THE
CHARITY TRUSTEES ELECTED/APPOINTED UNDER CLAUSES 58
AND 59 SHALL RETIRE FROM OFFICE – BUT SHALL BE ELIGIBLE
FOR RE-ELECTION UNDER CLAUSE 58)|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| |||| ||THE ORGANISATION (WLVCT) HAS BEEN FORMED TO BENEFIT
THE COMMUNITY OF WEST LINTON AS DEFINED BY THE WEST
LINTON COMMUNITY COUNCIL BOUNDARY (“THE
COMMUNITY”) WITH THE PURPOSE LISTED IN THE SUB
CLAUSES HERETO (“THE PURPOSE”) NAMELY:- THE
PROVISION OF THE WEST LINTON VILLAGE CENTRE AS A
CENTRE FOR RECREATIONAL FACILITIES OR ACTIVITIES, TO
IMPROVE THE CONDITIONS OF LIFE FOR THE COMMUNITY.|| ||1) 2024 WAS WLVCT 2ND YEAR SINCE COVID WHEN WE WERE ABLE TO OPERATE FULLY 7|| ||
DAYS PER WEEK FROM JANUARY 2024 AND MAKE OUR MAIN ROOM & KITCHEN FACILITIES
AVAILABLE EVERYDAY FOR COMMUNITY GROUP MEETINGS, RECREATIONAL ACTIVITIES, POP
UP SHOPS AND FUNDRAISING EVENTS
2) HAVING INSTALLED A NEW KITCHEN, BETTER INSULATION AND A REFURBISHED TOILET IN
THE PREVIOUS 2 YEARS WITH £4500 OF DONATIONS & GRANTS AND A FURTHER £3500 OF
WLVCT FUNDS, WE SUBSTANTIALLY INCREASED BOTH ROOMS USAGE & INCOME AGAIN.
3) OUR MAIN OPERATING COSTS WERE ELECTRICITY (£1432), WASTE WATER & SEWAGE PIPE
REPAIRS (£1039), ROOF & GABLE END WALL REPAIRS (£840), WEEKLY VC CLEANING FEES
(£755) AND NEW EXTERNAL VC SIGNAGE (£715).|| **2** ## **APPENDIX 1** ## **Achievements and performance** **Summary of the main achievements of** 1) WLVCT GREW ITS NUMBER, DIVERSITY & REGULARITY OF NOT **the charity during the financial period** FOR PROFIT LOCAL COMMUNITY GROUPS AND OCCASIONAL POP UP SHOP / EXHIBITION HIRERS SIGNIFICANTLY AGAIN IN 2024. THIS RERESENTS +50 DIFFERENT HIRERS, WITH THE VC BUSY MOST DAYS, HELPING TO ACHIEVE ANOTHER ANNUAL ROOM HIRES RECORD INCOME OF £7228. (ACTIVITIES INCLUDE A HUGE RANGE OF COMMUNITY GROUP MEETINGS, YOGA CLASSES, MUSIC SESSIONS, SPANISH LESSONS, CITIZENS ADVICE SERVICES, LUNCH CLUBS AND POP UP FRUIT & VEG SHOP) 2) AS A RESULT OF SO MANY DIFFERENT COMMUNITY GROUPS USING THE VC AND OUR HEALTHY TRADING BALANCE, THE TRUSTEES SIGNED A COMMUNITY ASSET TRANSFER FROM SCOTTISH BORDERS COUNCIL IN APRIL 2024 (WHO OWN THE VC BUILDING) WITH WLVCT LEASING, BEING RESPONSIBILE FOR AND OPERATING WL VC FOR THE NEXT 10 YEARS @ £1 PA RENT. 3) AGAIN AS A RESULT OF RECORD ROOM HIRES IN 2023/24, WLVCT TRUSTEES WERE ABLE TO PLAN, ORGANISE & PAY FOR WL VC IMPROVEMENTS SUCH AS DRAINAGE REPAIRS, ROOF & GABLE END WALL REPAIRS AND NEW EXTERNAL SIGNAGE FROM WLVCT BANK ACCOUNT FUNDS IN 2024. ALL OF WHICH MEANT THAT WLVCT ENDED A VERY SUCCESSFUL YEAR, WITH £9000 IN OUR TWO BANK ACCOUNTS AND A TRADING SURPLUS OF £1421 (including £98 of Interest). **Financial review Brief statement of the charity’s policy** AS WLVCT’S ONLY ASSETS ARE OUR RBS BANK FUNDS, WE HAVE TRIED TO **on reserves** BUILD UP A HEALTHY ONGOING BALANCE OF +£5000 (TO MITIGATE FOR ANY FUTURE DISRUPTIONS LIKE COVID WHICH MEANT THE VC COULDN'T OPERATE / EARN ANY INCOME, ESPECIALLY AS WLVCT FINALISED A COMMUNITY ASSET TRANSFER IN 2024 FOR A 10 YEAR LEASE OF THE VC FROM SCOTTISH BORDERS COUNCIL). ALTHOUGH WE HAVE ONLY HAD 4 NORMAL TRADING YEARS SINCE INCEPTION DUE TO COVID, THROUGH THE HARD WORK OF OUR VOLUNTEER TRUSTEES, WE HAVE IMPROVED THE VC’S FABRIC & FACILITIES, RESULTING IN MUCH HIGHER USAGE BUT WE RECOGNISE THE NEED TO MAINTAIN RESERVES FOR ALL EVENTUALITIES. **Details of any deficit** NOT APPLICABLE AS WLVCT ENDED 2024 WITH A TOTAL FREE ASSETS BALANCE OF £9000 **Donated facilities and services (if any)** NOT APPLICABLE AS ALL WLVCT TRUSTEES ARE UNPAID VOLUNTEERS WHO GIVE THEIR TIME & EFFORTS FOR FREE **3** APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the truslees, report above. Signed on behalf of the charity's t￿￿tee9 Signaturels} OSCR will accept dlgltal or typed slgnatures Full namel51 Position {e.g. Chair) CHAIRPERSON TREASURER Date 0710812025 0710812025 Enter SC No. below Enter charity name below West Linton VC Trust > **SC** 048916 ||West Linton VC Trust|West Linton VC Trust|West Linton VC Trust|West Linton VC Trust|West Linton VC Trust|West Linton VC Trust|West Linton VC Trust|West Linton VC Trust|West Linton VC Trust|West Linton VC Trust|||**SC**
048916| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||||| ||**Receipts andpayments accounts**||||||||||||| ||**For the period**
**from**|Period sta|||rt date|||Period|||end date||| |||Day||Month||Year|**to**|Day||Mon|th|Year
2024|| |||01||01||2024||31||12|||| ||||||||||||||| |**Section A Statement of receipts and payments**|||||||||||||| |**A1 Receipts**|**Unrestricted**
**funds**
**to nearest £**

**-**

**-**
**-**


**-**
**-**
**-**
155
407
80
7228
98
3545
2301
361
210
130
7968
7968
6547
6547|**Restricted**
**funds**
**to nearest £**|||**Expendable**
**endowment**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**|||**Permanent**
**endowment**
**funds**
**to nearest £**|||**Total funds**
**current period**
**to nearest £**||**Total funds last**
**period**
**to nearest £**| |Donations||||||||**-**|||**-**
155||37| |Legacies|||||||||||**-**||| |Grants|||||||||||**-**
407||0| |Receipts from fundraisingactivities|||||||||||**-**
80||139| |Gross tradingreceipts|||||||||||**-**
7228||6261| |Income from investments other than
land and buildings|||||||||||**-**
98||0| |Rents from land & buildings|||||||||||**-**||| |Gross receipts from other charitable
activities|||||||||||**-**||| |||**-**|||||||||**-**||| |**_A1 Sub total_**|||||**-**||||||**-**
7968||**-**
6437| |**A2 Receipts from asset &**
**investment sales**||||||||**-**|||||| |Proceeds from sale of fixed assets|||||||||||**-**||| |Proceeds from sale of investments||**-**|||||||||**-**||| |**_A2 Sub total_**|||||**-**||||||**-**||**-**| |**_Total receipts_**
**A3 Payments**||**-**||||||**-**|||||| ||||||**-**||||||**-**
7968||**-**
6437| ||||||||||||||| |Expenses for fundraising activities|||||||||||**-**
3545||2072| |Gross trading payments|||||||||||**-**
2301||3508| |Investment management costs|||||||||||**-**||| |Payments relating directly to charitable
activities|||||||||||**-**
361||533| |Grants and donations|||||||||||**-**||| |Governance costs:|||||||||||**-**||| |Audit / independent examination|||||||||||**-**||| |Preparation of annual accounts|||||||||||**-**||| |Legal costs|||||||||||**-**
210||0| |Other|||||||||||**-**
130||127| ||||||||||||**-**||| |**_A3 Sub total_**||**-**|||**-**|||**-**|||**-**
6547||**-**
6240| |**A4 Payments relating to asset and**
**investment movements**|||||||||||||| |Purchases of fixed assets|||||||||||**-**||| |Purchase of investments|||||||||||**-**||| |**_A4 Sub total_**||**-**|||**-**|||**-**|||**-**||**-**| |**_Total payments_**
**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|||||||||||||| |||**-**|||**-**|||**-**|||**-**
6547||**-**
6240| ||||||||||||||| ||**-**
1421|**-**|||**-**|||**-**|||**-**
1421||**-**
197| ||||||||||||||| ||||||||||||**-**||| ||**-**
1421||||**-**||||||||| |||**-**|||**-**|||**-**|||**-**
1421||**-**
197| APPENDIX 2 **SC** 048916 ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**|**Details**|**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 £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|7579
1421||||**-**
7579|7382| ||Surplus / (deficit) shown on receipts and
payments account|||||**-**
1421|197| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**-**
9000|**-**|**-**|**-**|**-**
9000|**-**
7579| |||-|
-|
-
**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 £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**-**
**Fund to which liability relates**|**-**|
**-**|
**-**| |||||||**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which liability relates**||**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature***|||**Total**
**Print Name**||**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||070825| ||||||||070825| - _**Please note - OSCR will accept digital or typed signatures**_ 2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances December 2007 2 APPENDIX 2 **SC** 048916 ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ |**C3a Trustee remuneration**
**C3b Trustee remuneration -**
**details**
**C2 Grants**|**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| ||||**Total**|**-**
| |||||| ||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**|||**£**| |||||| |||||| |||||| |||||| |||||| **C4a Trustee expenses** If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) **C4b Trustee expenses - details** |**C5 Transactions with trustees**
**and connected persons**
**C4b Trustee expenses -**
**details**||**Nature of transaction**|**Number of**
**trustees**
**£**|**Number of**
**trustees**
**£**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| ||
**Nature of relationship**||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|| |||||| |||||| |||||| |||||| |||||| ## **C6 Other information** 2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes December 2007 3 SC 048916 Additional analysis111 An31ys1s Inll paJTh•nts 1 Donatsor r*¥*slE eslf IKJ 2Gr*)ts IVIULI IfL T I I vvur%rKanur J Gross re¢dpts other char￿a￿￿ EsIE ov 7308 4 Pa￿ re4ung +Jire¢llyto ¢hamaweaaMUts •>ny4T•s¢£ 56 APPENDIX 2 > **SC** 048916 ## **Additional analysis (2)** **5 Breakdown of unrestricted funds** |**5 Breakdown of unrestricted funds**|||||||| |---|---|---|---|---|---|---|---| |**Receipts**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**||**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |Donations||||||**-**|| |Legacies||||||**-**|| |Grants||||||**-**|| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts||||||**-**|| |buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities||||||**-**|| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||| |||||||**-**|| ||||||||| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |**Nature and purpose of funds**|||||||| ||||||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2) December 2007 APPENDIX 2 **SC** 048916 ## **Additional analysis (3)** |**Receipts**
**6 Breakdown of restricted funds**|**Restricted fund**
**1 - enter name of**
**fund below**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |---|---|---|---|---|---|---| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|||||**-**|| |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**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Expenses for fundraising activities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|||||**-**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||||||**-**|| |||||||| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |**Nature and purpose of funds**||||||| |||||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3) December 2007 ## **APPENDIX 3** |**Report to the**
**trustees/members of**
**Registered charity**
**number**
**On the accounts of the**
**charity for the period**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed**:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**| |---|---|---|---|---|---|---|---| ||Charity name
West Linton Village Centre Trust||||||| ||**SC**
048916||||||| ||Period start date||||Period end date||| ||Day|Month|Year||Day|Month|Year| ||01|01|2024|**to**|31|12|2024| ||Section A R&P; Section B Bal; Additional Analysis 1|||||(remember to include the page
numbers of additional sheets)|| ||||||||| ||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.||||||| ||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 viewgiven bythe accounts.||||||| ||In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page*]
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.||||||| ||||||||| *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 highlvJht material problems. Give here brief details of any items that the examiner wishes to disclose