APPENDIX 1
| OSCr | 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 | 01 | 07 | 2023 | To | 30 | 06 | 2024 |
Office of the Scottish Charity Regulator
Reference and administration details
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Charity name Inch Community Association
Other names charity is known
n/a
by
Registered charity number SC049401
Charity’s principal address
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Names of the charity trustees on date of approval of Trustees’ Annual Report
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Name of person
Dates acted if
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
12
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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)
Structure, governance and management
Type of governing document Constitution.
Trustee recruitment and Trustees are appointed by the membership at the Annual General Meeting, or appointment by the Board of Trustees through co-option in the event of a vacancy. We try to encourage a wide variety of people from the local Inch Community to come forward for election and to give potential candidates the opportunity to gain experience first in sub-committees or through involvement in the Association’s other activities. We also look out for candidates with special skills (e.g. in business, law, communications etc.), especially when co-opting new trustees, should such skills be needed at the time. However, both the General Meeting and the Board when electing/co-opting new members are required to respect the Constitutional provision that there should be a majority of Trustees made up of residents of the local area of benefit (the Inch).
Objectives and activities
| Charitable purposes Summary of the main activities in relation to these objects |
“The advancement of education", "The advancement of citizenship or community development", "The advancement of the arts, heritage, culture or science", "The provision of recreational facilities, or the organisation of recreational activities, with the object of improving the quality of life for the persons for whom the facilities or activities are primarily intended.” |
|---|---|
| The Association manages the local community centre at Inch House (historically operated by Inch Community Education Centre Association – SC001317), in order to provide a range of services and facilities for the local Inch community, in accordance with the Charitable purposes set out in the Inch Community Association (ICA) Constitution. These include programmes of community education and activities for Inch residents of all ages and abilities; providing opportunities for community engagement and volunteering; operating programmes in support of senior citizens and those experiencing social isolation; as well as providing a variety of leisure activities at Inch House, including the provision of programmes and activities raising awareness of history, arts and culture as well as physical relaxation such as dance, yoga, pilates or Tai Chi. During the period covered by this report (July 2023 – June 2024),he ICA continued the process of (a) steadily re-opening the Inch House centre to users after the covid pandemic (when Inch House was completely closed for 10 months and CEC covid restrictions continued to apply and to significantly limit activities within Inch House until Spring 2022), (b) expansion of our programme of activities and events offered from IH, (c) staff expansion via appointment of a second part-time employee (Administrative Assistant) to support our Development Manager, and (d) outreach to local Inch residents, stakeholders and partners, via Newsletter, Facebook and website, regarding activities / events programme at Inch House and related matters. |
APPENDIX 1
Achievements and performance
| Summary of the main achievements of the charity during the financial period |
Much work has been done by the ICA Trustees and employees in facilitating and supporting delivery of the ICA activities (including cleaning, maintaining, repairing and improving the fabric of rooms within Inch House and improving the adjacent garden space for users) and in assessing the house rooms / spaces and planning for future expansion of the Association’s programme of community outreach activities. This has included, liaising with new house user groups, refreshing our website and social medial platforms, expanding our base of volunteers, formalising the administration system for booking space within the House, planning new activities and events, liaising with Edinburgh Council officers on a range of matters - including participation in (and hosting of) the Council’s Community Centre Group meetings (for all 35 community centres across the city), hosting meetings of the newly established ‘Friends of Inch Park Group’, and latterly, engaging with the Council regarding long-term options for leasing arrangements for Inch House (IH) by the ICA. Examples of the main achievements of the Association during this period include: 1. Expansion of the programme of user groups and community activities – to include after-school care, toy library, community leisure activities (e.g. indoor bowling, yoga, tai-chi, art classes), music practice, ESOL, scouting and hosting of Edinburgh City Council programme of Adult Education classes. 2. Regular communication with ICA members and outreach to local Inch residents, including through printing / delivery of community Newsletters (Summer 2023, and 2024) to 3,000 Inch households, and via website, facebook and email. |
|---|---|
-
Appointment of a second part-time paid employee of the ICA in July 2023, as Administrative Assistant, to provide support to our Development Manager with respect to the routine management of the House programme.
-
Establishment of Inch House as a venue for hosting Edinburgh Council Adult Education Classes. Since commencement in Spring 2022, Inch House has become a major provider of Adult Education Classes, ranging from Pilates, Bridge, Art History, Photography, Knitting, Dancing and Guitar to Scottish History and Literature. There are now around 16 courses being offered at Inch House each term.
-
Participation in and hosting of regular meetings at Inch House and engagement with the newly established Friends of Inch Park (FoIP) group.
-
Hosting classes of Chinese-language schools for children on a regular basis at weekends – this has helped raise the profile of minority groups amongst the users of Inch House.
-
Continuation of first Inch House ‘Artist in Residence’ (Bill Dick) from Summer 2023. Bill has also provided a programme of weekly art classes at Inch House during Autumn 2023 and spring 2024.
-
Continuation of the Inch House Community Choir during autumn 2023 and spring 2024. Led by he Inch House Choir met weekly during term time at Inch House, and has performed at events in Inch House and elsewhere in the city.
-
Working with the City of Edinburgh ‘Payback Team’, ICA provided volunteering opportunities within Inch House (room renovation) and externally in the Garden (garden improvements) during 2023 and 2024.
-
Expanded programme of events at Inch House – including regular Jazz Afternoons, regular IH Fairs (Easter, Summer, Christmas), annual Burns Supper, St. Andrew’s Ceilidh, concerts (jazz, folk and classical) and dance events.
-
Actions / activities which remain ongoing for the ICA during the next year:
-
Improvement of user space / rooms/ kitchen in Inch House - to facilitate further expansion of Inch House’s ability to host new user groups and community activities and events.
-
Recommencement of the Golden Years programme (terminated during covid pandemic) providing regular activities targeted at older residents of the Inch.
-
Exploration of IH Café/ garden project, to provide an enhanced community hub within the House.
-
Ongoing discussions with CEC regarding options to secure a long-term lease of Inch House for the local community.
-
Identification of suitable funds / sources to support specific future ICA projects including upgrade of the physical fabric of IH.
Financial review
| Financial review | |
|---|---|
| Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any) |
During the period covered by the report, the Association was focussed on the process of consolidating the regeneration of a secure and stable revenue stream that would enable future sustainable delivery of the Association objectives. Although its income stream has grown steadily during this period, it is not yet in a position to start accumulating a meaningful amount of reserves. However the Association recognises the importance of reserves to the longer term security and intends to continue expansion of both revenue generating and charitable activities in order to work towards a more secure position in the near future. |
| In the 12 month period covered by this statement to June 2024, the Association reported a significant operational deficit of £8,900. However this was primarily due to a delay of payments due to the ICA beyond the end-date of this current reporting period. The revenues received by the ICA are healthy and continuing to expand over time to support a sustainable financial future for the charity. |
|
| None |
3
APPENDIX 1
Other optional information
Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signature(s) Full name(s) Position (e.g. Chair) Date |
|||
|---|---|---|---|
| Chair | Secretary | ||
| 30 March 2025 | 30 March 2025 |
4
Enter SC No. below
APPENDIX 2
Enter charity name below
SC049401
INCH COMMUNITY ASSOCIATION
| Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Period start date | Period end date | Period end date | |||||||||||||||||||
| For the period from |
1 Day |
7 Month |
2023 Year |
to | Day 30 |
Month 6 |
Year 2024 |
||||||||||||||
| 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 |
Total funds last | |||||||||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | |||||||||||||
| A1 Receipts | |||||||||||||||||||||
| Donations | - | - | - | ||||||||||||||||||
| Legacies | - | - | - | ||||||||||||||||||
| Grants | 935 | 935 | 935 | 935 | 610 | 610 | |||||||||||||||
| Receipts from fundraisingactivities | - | - | - | ||||||||||||||||||
| Gross tradingreceipts | 28,278 | 28 | 28 | 28,278 | 29,635 | ||||||||||||||||
| Income from investments other than | |||||||||||||||||||||
| land and buildings | - | - | - | ||||||||||||||||||
| Rents from land & buildings | - | - | - | ||||||||||||||||||
| Gross receipts from other charitable | |||||||||||||||||||||
| activities | 5,887 | 5 | 5 | 5,887 | 2,243 | ||||||||||||||||
| - | - | - | |||||||||||||||||||
| A1 Sub total | A1 Sub total 35,100 | - | - | - | - | - | - | - | - | - | - | 35 | 35 | 35,100 | 32,488 | ||||||
| A2 Receipts from asset & | |||||||||||||||||||||
| investment sales | |||||||||||||||||||||
| Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 35,100 - - ~~——~~ |
- - |
- - |
- - |
- - - 35,100 |
- - - 35,100 |
- - - 35,100 |
- 32,488 |
||||||||||||||
| A3 Payments | |||||||||||||||||||||
| Expenses for fundraising activities | 2,142 | - | - | - | - | 2 | 2 | 2,142 | 3,036 | ||||||||||||
| Gross trading payments | 34,367 | 34 | 34 | 34,367 | 31,560 | ||||||||||||||||
| Investment management costs | - | - | - | ||||||||||||||||||
| Payments relating directly to charitable | Payments relating directly to charitable | ||||||||||||||||||||
| activities | 7,323 | 7 | 7 | 7,323 | |||||||||||||||||
| Grants and donations | |||||||||||||||||||||
| - | - | - | |||||||||||||||||||
| Governance costs: | |||||||||||||||||||||
| - | - | - | - | - | - | - | - | ||||||||||||||
| Audit / independent examination | - | - | - | ||||||||||||||||||
| Preparation of annual accounts | 200 | 200 | 200 | 200 | 300 | 300 | |||||||||||||||
| Legal costs | - | - | - | ||||||||||||||||||
| Other | Other | ||||||||||||||||||||
| - | - | - | |||||||||||||||||||
| - | - | - | |||||||||||||||||||
| **A3 Sub total ** | 44,032 | - | - | - | - | - | - | - | - | - | - | 44,032 | 44,032 | 44,032 | 34,896 | ||||||
| A4 Payments relating to asset and | |||||||||||||||||||||
| investment movements | |||||||||||||||||||||
| Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 44,032 - - - 44,032 34,896 ~~—__--——~~ |
|||||||||||||||||||||
| Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
8,932) ( 8,932) ( ~~a~~ |
- - - - ~~==~~ |
- 8,932) ( 2,408) ( - - 8,932) ( 2,408) ( ~~===~~ |
APPENDIX 2
SC049401
INCH COMMUNITY ASSOCIATION
Section B Statement of balances
| Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Investments B3 Other assets B4 Liabilities B5 Contingent liabilities |
Details | Unrestricted funds to nearest £ 9,172 8,932) ( |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|---|---|---|---|---|---|---|---|---|
| Cash and bank balances at start of year | - | 9,172 | 11,580 | |||||
| Surplus / (deficit) shown on receipts and payments account |
- | 8,932) ( |
2,408) ( |
|||||
| - | ||||||||
| - | ||||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
240 | - | - | - | 240 | 9,172 | ||
| - | - |
- |
- |
- | - |
|||
| Fund to which | asset belongs | Market v to nea |
aluation rest £ |
Last year to nearest £ |
||||
| Details | Fund to which | asset belongs | Total Cost (if available) to nearest £ |
- | - |
|||
| Current avail to nea |
value (if able) rest £ |
Last year to nearest £ |
||||||
| Details | Total Fund to which l |
- | - | - |
||||
| iability relates | Amou to nea |
nt due rest £ |
Last year to nearest £ |
|||||
| Staff Salaries 24-25 | Unrest | ricted | 25,544 | 24,408 | ||||
| HMRC Payments 24-25 | Unrest | ricted | 1,006 | 1,140 | ||||
| Nest Pension payments 24-25 | Unrest | ricted | 1,862 | 804 | ||||
| Financial Costs (Bank, Insurance, Audit) | Unrest | ricted | 987 | |||||
| Details | Fund to which l | Total iability relates |
29,399 | 26,352 | ||||
| Amou (esti to nea |
nt due mate) rest £ |
Last year to nearest £ |
||||||
| Total | - | - |
||||||
| Date of approval | ||||||||
| 30March 2025 | ||||||||
| 30March 2025 | ||||||||
ICA OSCR Accounts 2023 2024 FINAL / Statement of balances
2
December 2007
APPENDIX 2
INCH COMMUNITY ASSOCIATION
SC049401
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
ICA has one bank account, which is used for the general/unrestricted funds and also for any restricted funds (e.g. grants received)
| C3a Trustee remuneration C2 Grants C3b Trustee remuneration - details |
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) |
x | |||
| Authority under which paid | £ | |||
| C4a Trustee expenses C4b Trustee expenses - details C5 Transactions with trustees and connected persons |
If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) |
If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) |
If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) |
|
|---|---|---|---|---|
| IH Summer Fair 2023 and 2024 IH Jazz Afternoons St Andrew’s Ceilidh (Nov 23) and Burns Supper (Feb 24) IH Artist in Residence Reception Nature of relationship Nature of transaction |
Number of trustees £ |
|||
| IH Summer Fair 2023 and 2024 | 2 | 312 | ||
| IH Jazz Afternoons | 1 | 166 | ||
| St Andrew’s Ceilidh (Nov 23) and Burns Supper (Feb 24) | 1 | 453 | ||
| IH Artist in Residence Reception | 1 | 586 | ||
| Nature of relationship |
Transaction amount (£) Balance outstanding at ~~id d £~~ |
|||
| ~~pero en ()~~ | ||||
C6 Other information
ICA OSCR Accounts 2023 2024 FINAL / Notes
3
December 2007
APPENDIX 2
INCH COMMUNITY ASSOCIATION
SC049401
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 | - | - | - | - | - | - |
| - | - | - | - | - | - |
2 Grants
| 2 Grants | |||||
|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
||
| From Bridgend Farm Charity towards IH Choir | 935 | 935 - - - |
|||
| Cameron Toll Grant Fund towards IH Dance Festival | 610 | ||||
| Total | 935 | - | 935 | 610 | |
| reference | - | reference | - |
3 Gross receipts from other charitable activities
| 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 £ |
|
|---|---|---|---|---|---|---|
| Bands - rehearsal space | 7,535 5,130 490 780 270 387 473 5,291 13,809 |
7,535 5,130 490 780 270 387 473 5,291 13,809 - - - - - - - - |
6,418 | |||
| Liberton After School Club | 3,300 | |||||
| Junomichi Class | ||||||
| Art Class | ||||||
| Summer & Christmas Fairs | 450 | |||||
| Tai Chi Class | ||||||
| Yoga Class | ||||||
| Events & Ticket Sales | ||||||
| House User Bookings | ||||||
| Spanish School & Chinese School | 5,156 | |||||
| CEC Payback Team | 3,264 | |||||
| Edinburgh College | 4,740 | |||||
| General Room Hire | 2,197 | |||||
| ICECA Transfer | 4,500 | |||||
| IH Choir | 1,641 | |||||
| Dance Festival | 212 | |||||
| Total | 34,165 | - | - | - | 34,165 | 31,878 |
| reference error | - | - | - | reference error | reference error |
4 Payments relating directly to charitable activities
| 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 £ |
|
|---|---|---|---|---|---|---|
| Staff Salaries | 23,761 1,006 1,619 3,000 1,365 1,341 603 307 - 325 126 10,579 |
23,761 1,006 1,619 3,000 1,365 1,341 603 307 - 325 126 10,579 |
19,229 | |||
| HMRC | 872 | |||||
| Nest Pension | 1,378 | |||||
| Choirmaster | 1,950 | |||||
| Tai Chi Teacher | 810 | |||||
| Newsletter | 1,134 | |||||
| Insurance Premium | 572 | |||||
| Financial(Auditor & Bank Charges) | 1,451 | |||||
| New Cooker | 4,465 | |||||
| Yoga Teacher | ||||||
| Capella Dance | ||||||
| Expenses(operating costs) | 3,036 | |||||
| Total | 44,032 | - | - | - | 44,032 | 34,897 |
| reference error | - | - | - | reference error | reference error |
ICA OSCR Accounts 2023 2024 FINALAdditional notes (1)
December 2007
APPENDIX 2
SC049401
Additional analysis (2)
| Additional analysis (2) | |||||||
|---|---|---|---|---|---|---|---|
| Receipts 5 Breakdown of unrestricted funds |
Unrestricted fund 1 - enter name of fund below General Fund |
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 |
- | - | - | - | - | - | |
| cross ref error | |||||||
| Proceeds from sale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts Payments |
- | - | - | - | - | - | |
| - | - | - | - | - | - | ||
| cross ref error | |||||||
| 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 |
- | - | - | - | - | - | |
| cross ref error | |||||||
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| - | - | - | - | - | - | ||
| crossreferror | |||||||
| - | - | - | - | - | - | ||
| - | |||||||
| - | - | - | - | - | - | ||
| cross ref error | |||||||
| Nature and purpose of funds | |||||||
ICA OSCR Accounts 2023 2024 FINALAdditional notes (2)
December 2007
APPENDIX 2
INCH COMMUNITY ASSOCIATION
SC049401
Additional analysis (3)
| 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 andpurpose of funds | ||||||
ICA OSCR Accounts 2023 2024 FINALAdditional notes (3)
December 2007
APPENDIX 3
----- Start of picture text -----
Scottish Charity Regulator
----- End of picture text -----
’ Independent examiner s report on the accounts V2
| Independent examiner’s report on the accountsV2 | |
|---|---|
| Report to the Charity name |
Charity name |
| trustees/members of | |
| Registered charity |
SC049401 |
| number | |
| On the accounts of the | Period start date Period end date |
| charity for the period | Day Month Year Day Month Year |
| to | |
| 01 07 2023 30 06 2004 |
|
| Set out on pages | (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 [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. |
| Signed: | Date: 28/03/2025 |
| 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.
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