## **APPENDIX 3**
## OSC **r**
Office of the Scottish **Charity Regulator**
## **’ Independent examiner s report on the accounts V2**
||**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|
|---|---|---|---|---|---|---|---|---|---|
|**Report to the**
**trustees/members of**
**Registered charity**
**number**
**On the accounts of the**
**charity for the period**
**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:**|Stoneyholm Mill Trust SCIO|||||||||
|||||||||||
|||||||||||
||**SC049361**|||||||||
|||||||||||
||Period start date|||||Period end date||||
||Day|Month|Year|||Day||Month|Year|
||
1|July|2024|**to**||
30||June|2025|
|||||||||||
||The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005
Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006
Regulations”). The charity’s trustees consider that the audit requirement of Regulation
10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the
accounts as required under section (44) (1)(c) of the 2005 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 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.|||||||||
||In connection with my examination, no matter has come to my attention:
1which 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 Regulations, and
− to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 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.|||||||||
||`Susan Manson`||||**Date:**||`25/03/2026`|||
||`Susan Manson`|||||||||
||`A.C.I.E (Receipts & Payments)`|||||||||
||`27 Vernon Street`|||||||||
||`Saltcoats`|||||||||
||`KA21 5HE`|||||||||
|||||||||||
## **APPENDIX 3**
## **Disclosure section**
Only complete if the examiner needs to highlight material problems.
**Give here brief details of any items that the examiner wishes to disclose**