2021-12-31-accounts

APPENDIX 3 OSCR Scottsh Lhaiity Regiilalor Independent examiner's report on the accounts Report to the Chadty naFne tru8toeslmembers of Craigerne Residents Associatson {20021 Regl•ter•d charlty SC049797 number On the accounts of th• charlty for th8 p•riod Period start dale Month Perlod end dale Month 08y Yaor Yvar 12 .2019 to 31 03 2021 Set out on pAge• {rememberlO Include th• p%g• nurnb•TS (ladd￿￿81 Bh•Jt81 Rospo¢tlvo The charity's Iruslees are responsible for th& prep8rallon of the #ccounls in accordance re8ponslbllltlè# of with the terms of the Charities and Trustee Investment (Scotlandl 2005 Act and the trustees and examlnor Charllie¥ kcounts {Scolland} Regulations 2006 las amended). The charlty trustees consider that the audit requirement of Regulation 10{11 {dl of the Accounts Regulats'ons does not apply. It is my responslbllity lo examine the a¢¢ounts as required under section 44111 Icl of th& Act and lo slate whether p8rticular matters h8va come to my atlenllon. 8asS5 of Independ•nt My examlnalion 18 carried out in accordance wllh Regulallon 11 of the 2006 Accounts oxamlner's statemont Regulations. An examlnalion includes 8 review of the accounting records kept by tha charity 8nd a comparison of the accounts presented wlth those records.11 also Includ86 consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concernlng 8ny such matters. The procedures undertaken do not provSde all the evidence that would be required in an audit and, consequenuy, I do not express an audll oplnion on the view glven by the accounts. Indepgndont examlnor's In the course of my examSnatSon, no matter h88 come to my atlenfjon loth6T than that •tatement dlsclosed on the attached page'l which gives me reasonable cause lo b8118ve th81 In 8ny material rospect the requirements- to keep accounllng records In accordance wlth sectlon 4411) lal of the 2005 AGI and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records 8nd cOm￿Y wllh R8gulatlon 9 of the 2006 Accounts Regulations hav8 not been mel. or 2. to which, in my oplnion, attention should b8 drawn In order to enable a proper ount$ to be reached. Date.. Slgned.. Name.. Rolevanl professlonal quallflcallon(sl or body (If any).. 25 October 2021 Addr05S'. "Ple888 d￿et6 the word8 In the brackets If Ihey do not apply. Ifthe words do apply, $et oul Ihose mallers whith h8v8 come lo ycurattenlion on the fdknwing page.

APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Glv• here brief details of any Items that the examlner wlshes to dlsclose