## **Independent examiner’s report on the accounts** 

## **Report to the trustees/members of NAJRA HELPING HANDS** 

> **Registered charity SC049663 number On the accounts of the charity for the period** Day 11 **Set out on pages** 

|**Registered charity**<br>**number**<br>**On the accounts of the**|**SC049663**|
|---|---|
|**On the accounts of the**|Period start date<br>Period end date|
|**charity for the period**|Day<br>Month<br>Year<br>Day<br>Month<br>Year|
||11<br>October<br>2024<br>**to**<br>10<br>October<br>2025|
|**Set out on pages**||
|||
|**Respective**<br>**responsibilities of**<br>**trustees and examiner**|The charity’s trustees are responsible for the preparation of the accounts in accordance<br>with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>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**|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts|
|**examiner’s statement**|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.|
|**Independent examiner’s**<br>**statement**|In the course of my examination, no matter has come to my attention<br>1.<br>which gives me reasonable cause to believe that in any material respect the<br>requirements:<br>•<br>to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and<br>Regulation 4 of the 2006 Accounts Regulations, and<br>•<br>to prepare accounts which accord with the accounting records and comply with<br>Regulation 9 of the 2006 Accounts Regulations<br>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:** `16.02.2026` **Name: Relevant professional qualification(s) or body** `Institute of Chartered Accountant in England and Wales (ICAEW)` **(if any): Address:** 

~~| mtundraising activites | | | greceints~~ investments other than ~~|~~ ildings ~~pts from other charitable fF |~~ A1 Sub total|__ s from asset & t sales ~~| tromfrom~~ ~~**sale of** fixedinvestmass~~ ~~**e** tsnts |P| M~~ A2 Sub ~~totall_ HI(HJ J*I)++ M M ,)IHGK *I*K*~~ rotal rec ~~eipts; JL Cd~~ nts ~~M for fundraising activit fC M [ingpayments M M M M M M~~ [tmanagementcosts[ ~~HI(HJ J*I)++ M M ,)IHGK *I*K* relating directly to ch fF sonatons ee M it / independent exam Ps M~~ [eparatonofanmvatae[ ~~M ee KI*KJ G(IiH( G*Ii,J GGI(HG M M M M~~ asu = ~~[id] L ,(( ,(( ,((~~ nts relating to asse ~~M~~ nt movements ~~M Purchases of fixed assets f M Purchase of investments fF M a *IJKJ G(IiH( J(I(,J GGI,HG~~ a ~~| |~~ | ~~M M M M *IJKJ G(IiH( J(I GGI,HG )IJ,(y GKIiG+ G)I x GI,+Jy )IJ,(y GKIiG+ G)I x GI,+Jy~~ 


**----- Start of picture text -----**<br>
JRA H HANDS<br>Secti emen ce<br>Restric Total last p<br>tone to neare<br>B1 Cas ank at start of year<br>efic n receipts and<br>ccou<br>ban at end of<br>G<br>ces w and payments<br>R T R T<br>Fund to wh asset b Marke Last ye<br>to neare<br>Y Y<br>-_ —— —==<br>Fund to which asset belongs Cost ble) c Last year<br>to £ to nearest £<br>H<br>#'(<br>- — ====<br>hich liability Amount Last year<br>to nearest £<br>H H H<br>#'(<br>- = —==<br>Fund to which liability Last year<br>to nearest £<br>— — —=—<br>#'(<br>Signed by one or two trustees on<br>behalf of all the trustees appro<br>H<br>**----- End of picture text -----**<br>


# - ~~—===~~ stee remuneration on was paid during the period to any charity erson co is box (otherwise complete section 3b) Authority under which paid ~~q~~ o —_ ~~—~~ —— stee expenses If no expenses were paid to any charity trustee during the period then cross this (otherwise complete section 4b) v _ ~~—~~ — ~~==~~ ou at Nature of relationship Nature of transaction sactions with trustees nected persons _ ~~ee~~ 

## ~~3!"~~ 

4 Payments relatin ly to charitable activitie Restrict To Total | ~~HU~~ to ne ~~HU HU~~ t ton ~~A = : ====== H H @ARAU &@B?U UH UH A@AU~~ 

|funds<br>land and buildings<br>activities<br>Sub total<br> sales<br>Sub total<br>Totalreceipts, <br>charitable activities<br>independent examination<br>of annual accounts<br>~~Po~~<br>~~CT~~<br>Sub total<br>investment<br>Sub total<br>Totalpayments <br>~~—~~|6!"<br>/ *+$*0+<br>./ $ ~~(>(&~~<br>~~3~~<br>~~3~~<br>~~(>(&~~<br>~~3~~<br>~~3~~<br>~~3~~<br>~~(~~<br>~~3~~<br>~~3~~<br>~~3~~<br>~~3~~<br>~~(>(&~~<br>~~3~~<br>~~3~~<br>~~3~~<br>~~(>~~<br>~~?>?&~~<br>~~?>~~<br>~~~~<br>~~>&?&~~<br>~~>~~<br>~~3~~<br>~~>&?&~~<br>~~>~~<br>~~%~~<br>~~>&'~~<br>~~%~~<br>~~>&~~<br>~~%~~<br>~~>&'~~<br>~~%~~<br>~~>&~~<br> ~~(____J(JCECC~~<br> ~~(___JCC~~<br>~~I~~|~~%~~<br>~~%~~|~~3~~<br>~~>?~~<br>~~?>(2~~<br>~~3~~<br>~~~~<br>~~?>(2~~<br>~~3~~<br>~~?>(2~~<br>~~2>&'~~<br>~~2>&'~~|
|---|---|---|---|



|other than land and buildings<br>buildings<br>other charitable activities<br>Sub total<br>investment sales<br>fixed assets<br>Sub total<br>directly to charitable activities<br>Audit / independent examination<br>Preparation of annual accounts<br>Sub total<br>asset and investment<br>Sub total<br>Netreceipts/(payments) <br>funds<br>Surplus/(deficit) foryear <br>~~a~~<br>offunds|~~/BI/~~<br>~~B~~<br>~~/BJ~~<br>~~JB3J~~<br>~~0~~<br>~~0~~<br>~~0~~<br>~~0~~<br>~~/BI/~~<br>~~B~~<br>~~/BJ~~<br>~~JB3J~~<br>~~/B~~<br>~~B~~<br>~~/BJ~~<br>~~JB3J~~<br>~~/B~~<br>~~B~~<br>~~/B~~<br>~~JB~~<br>~~0~~<br>~~/B~~<br>~~B~~<br>~~/B~~<br>~~JB~~<br>~~/tBI/~~<br>~~/tBI/~~<br> ~~(___)(J~~<br>~~COC~~<br> ~~(____)(JC~~|~~3B~~<br>~~3B~~<br>~~/B~~<br>~~/B~~<br>~~/B~~<br>~~/tB~~<br>~~/tB~~||~~B~~<br>~~0~~<br>~~B~~<br>~~B~~<br>~~B~~<br>~~B~~|
|---|---|---|---|---|



Surplus / (deficit) for year ~~(____) (JC~~ 

## APPENDIX 1 

## OSCR Scottish Charity Regulator 

| Day | Month | Year | | Day | Month | Year __| [From [1 [ocr [2024 |To | 10 [ocy | 2025 

Office of the Scottish Charity Regulator 

Charity’s principal address =U 

a 

Names of the charity trustees on date of approval of Trustees’ Annual Report 

## Trustee name 

Office (if any) 

patee actedon (or body) entitled to appoint trustee (if any) 


**----- Start of picture text -----**<br>
1 | TRUSTEE<br>2 TRUSTEE |<br>SM TRUSTEE<br>‘(mmm TRUSTEE |<br>a<br>a<br>i<br>a G<br>Ge<br>a GO<br>a<br>a<br>a<br>a<br>a<br>a<br>a<br>a<br>a<br>a<br>**----- End of picture text -----**<br>


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 tes acted if not for whole year 

## Structure, governance and management 

|Type ofgoverning document|ACONSTITUTION APPROVRD BYTHE SCOTTISH CHARITY|
|---|---|
||ORGANISATION.|
|Trustee recruitment and appointment|THETRUSTEESWEREAPPOINTED BASED ON EXPERIENCEAND|
||SKILLS. APPOINTMENT AND REMOVAL IS IN ACCORDANCE WITH|
||THE ORGANISATION CONSTITUTION|
|Objectives and activities||
|Charitable purposes|THE PREVENTIONAND RELIEF OF POVERTY|
||THEADVANCEMENT OF EDUCATION|
||THE PROVISION OF RECREATIONAL FACILITIES ORTHE|
||ORGANISATION OF RECREATIONAL ACTIVITIES WITH OBJECT OF|
||IMPROVING THE CONDITIONS OF LIFE FOR THE PERSONS FOR|
||WHOM THE FACULITIES OR ACTIVITIES ARE PRIMARILY INTENDED.|
|Summary ofthe main activities|THE PREVENTION OR RELIEF OF POVERTY|
|in relation to these objects||
||THEADVANCEMENT OF EDUCATION|
||THE PROVISION OF RECREATIONAL FACILITIES ORTHE|
||ORGANISATION OF RECREATIONAL ACTIVITIES.|
||THE PROMOTION OF EQUALITY AND DIVERSITY|
||NER<br>O<br>HO<br>NN<br>B|



2 

APPENDIX 1 

## Achievements and performance 


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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Summary|of the main|achievements|of|||[THE]|[RUNNING]|[OF][ WEEKLY]|[COMMUNITY]|[FOOD]|[CUPBOARD]|
|the|charity|during|the|financial|period|
|THE|RUNNING|OF|SEWING|SESSIONS|FOR|DAUGHTERS|AND|
|MUMS,|AS|A|MEANS|OF|CREATING|A|BOND|BETWEEN|THEM.|
|THE|PROVISION|OF|FOOD|PACKS|TO|STRUGGLING|FAMILIES|AND|
|INDIVIDUALS.|
|THE|PROVISION|OF|GIFTS/ VOUCHERS|DURING|FESRUVE|PERIODS|

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||||||||||
|---|---|---|---|---|---|---|---|---|
|Brief statement|of the|charity’s|policy|||1S THE|POLICY OF THE ORGANISATION TO USE ALL|GRANTS,|
|on|reserves|FUNDING|AND|DONATIONS|RECIVED|TO|ACHIEVE|THE|
|ORGANISATIONAL|GOALS|BEEN|OUTLINED|ON|YJR|CONSTITUTION|
|AND|THE|PURPOSE|IT WAS|AWARDED.|
|Details|of any|deficit|
|Donated|facilities|and|services|(if|any)|

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3 

APPENDIX 1 

## Other optional information 

WE HIGHLY APPRECIATE ALL OUR FUNDERS AND ALL SUPPORT GIVEN. 

The trustees declare that they have approved the trustees’ report above. 

## Signed on behalf of the charity’s trustees 


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Signature(s)<br>OSCR will accept<br>digital or typed aT a<br>Signatures<br>Full name(s)<br> ee ee<br>Position (e.g. Chair)<br>CHAIRPERSON Trustee<br>Date<br>03/03/2026 03/03/2026<br>**----- End of picture text -----**<br>


4 

