## **APPENDIX 1** ## OSC **r** |**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|
1st|Jan|2022|To|
31st|Dec|2022| Office of the Scottish **Charity Regulator** ## **Reference and administration details** **Charity name** Cerebral Palsy Sport and Recreation Association **Other names charity is known** CPISRA **by Registered charity number SC 049934 Charity’s principal address** C/0 Suite102 Fullarton House 4 Fullarton House, Ayr , UK **Postcode KA7 1UB** **Names of the charity trustees on date of approval of Trustees’ Annual Report** |**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)**|**Dates acted if**
**not for whole year**|**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---| |||Vice President||Executive Board| |||Secretary General||Executive Board| |||Member at Large||Executive Board| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **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**| |---|---|---| |||| |||| |||| |||| |**Structure, governance and management**||| |||| |**Type of governing document**
**Trustee recruitment and appointment**||| ||The new organisation has National Members, Associate Members and
individual members.
The Association has the following Governing Bodies: General Assembly
(GA) and Executive Board (EB). The (GA) acts as the supreme Governing
Body and the (EB) deals with the day to day running and
management of the organisation making all necessary decisions between
GAs.The charity has no affiliation to an umbrella group or parent body|| ||The Executive Board is composed of elected and appointed members.
The elected members are elected at the General Assembly on effectively
a 4 year term basis and appointed members are appointed by the
Executive Board. The EB includes the post of, President, Vice President,
Secretary General and Treasurer. The trustees are appointed from the
EB.|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| ||CPISRA’s vision is that “all people who have Cerebral Palsy or related
neurological conditions have the opportunity to benefit from and
participate in sport and recreation”
CPISRA’s purpose is to promote the value and benefit of sport and
recreation through:
• Provision of Sport and Recreational Activities
• Development of adaptive sport and recreation
• Facilitation of Sport and Recreational Research
Information, education and training|| ||In the financial year to 31st December 2022 CPISRA continued to deliver
its charitable objectives by undertaking the following activities:
• Awareness and Education programmes
• Sports Development Events
• Recreation and Personal Development Camps and Programmes
• Development and Governance of new and adaptive Sports
• Facilitation of research through network development and
collaboration
• Website and Social Media to inspire participation and provide
information|| **2** ## **APPENDIX 1** ## **Achievements and performance** |**Summary of the main achievements of**
**the charity during the financial period**|2022 saw the charity fully active again for the since the onset of the
COVID 19 pandemic CPISRA deliver the following face to face activities,
•
Adult Camp
•
Family Camp
•
Teen Camp
•
Frame Running Webinars
The Erasmus funded Frame Running projected concluded in 2022 and
the final report was approved by the EU in July of this year. The resources
created by this project including coaching workshops and awareness
raising material has been positively received and been fully utilised
worldwide
In addition, CPISRA has continue to work with World Para- Athletics and
our research team at Edinburgh and Queen Margaret University to ensure
the implementation of the new RaceRunning classification system is
implemented
During 2022 explored the possibility of merging with the International
Wheelchair and Amputee Sports Federation(IWAS) a England based
charity with similar charitable purposes. The discussions with IWAS were
very positive and on 29thNovember an Extraordinary General Assembly
was held at which time the members voted in favour of the merger and
voted to start the process of dissolving CPISRA. The new organisation will
benefit the physical disability community worldwide| |---|---| ## **Financial review** |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|CPISRA hold reserves which it aims to maintain at a level sufficient to
meet 6 months operating expenses| |---|---| ||The deficit was almost entirely forecast and came about as a result of
spending on the Erasmus project. The bulk of this grant was received in
2019 and resulted in a large surplus that year. Due to Covid and other
factors the bulk of the grant was not spent until the early part of 2022. In
addition CPISRA incurred some costs associated with being a partner in
the IWAS Games and one of costs associated with the merger.| ||| **3** ## **APPENDIX 1** ## **Other optional information** **==> picture [539 x 341] intentionally omitted <==** ## **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)** Secretary General **Date** 28/01/2023 **4** Enter SC No. below **SC** 49934 APPENDIX 2 Enter charity name below ## **CPISRA (SCIO)** |**CPISRA (SCIO)**|**CPISRA (SCIO)**|**CPISRA (SCIO)**|**CPISRA (SCIO)**|**CPISRA (SCIO)**|**CPISRA (SCIO)**|**CPISRA (SCIO)**|**CPISRA (SCIO)**|**CPISRA (SCIO)**|**CPISRA (SCIO)**|**CPISRA (SCIO)**| |---|---|---|---|---|---|---|---|---|---|---| |**Receipts andpayments accounts**||||||||||| |**For the period**
**from**||Period start date||||**to**|Period end date|||| |||Day||Month|Year||Day||Month|Year| |||1st||January|2022||31st||December|**2022**| ## **Section A Statement of receipts and payments** |||**Unrestricted**
**funds**||**Restricted**
**funds**||**Expendable**
**endowment**
**funds**||**Permanent**
**endowment**
**funds**||**Total funds**
**current period**|**Total funds**
**current period**||**Total funds last**
**period**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**|||**to nearest £**| |**A1 Receipts**|||||||||||||| |Donations||**46,950**||||||||**46**|**46,950**||**44,268**| |Legacies||||||||||**-**|**-**||| |Grants||||**66,388**||||||**66**|**66,388**||**29,140**| |Receipts from fundraisingactivities||||||||||**-**|**-**||| |Gross tradingreceipts||||||||||**-**|**-**||| |Income from investments other than|||||||||||||| |land and buildings||||||||||**-**|**-**||**11**| |Rents from land & buildings||||||||||**-**|**-**||| |Gross receipts from other charitable|||||||||||||| |activities||**2,173**||**40,434**||||||**42**|**42,607**||**46,070**| |||||||||||**-**|**-**||| |**_A1 Sub total_**|**_A1 Sub total_**|**49,123**||**106,822**||**-**||**-**||**155,945**|||**119,489**| |**A2 Receipts from asset &**|||||||||||||| |**investment sales**|||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 49,123**
**106,822**
**-**
~~—~~||||||||**-**
**-**||**-**
**-**
**-**
**155,945**|||**-**
**119,489**| |**A3 Payments**|||||||||||||| |Expenses for fundraising activities||||||||||**-**|**-**||| |Gross trading payments||||||||||**-**|**-**||| |Investment management costs||||||||||**-**|**-**||| |Payments relating directly to charitable|Payments relating directly to charitable||||||||||||| |activities||**58,657**||**128,089**||||||**186,746**|||**118,703**| |Grants and donations|||||||||||||| |||||||||||**-**|**-**||| |Governance costs:|||||||||||||| |||||||||||**-**|**-**||| |Audit / independent examination||||||||||**-**|**-**||| |Preparation of annual accounts||||||||||**-**|**-**||| |Legal costs||||||||||**-**|**-**||| |Insurance||**3,320**||**600**||||||**3**|**3,920**||**5,040**| |Exchange Rate loss||||||||||**-**|**-**||**90**| |**_A3 Sub total_ **||**61,977**||**128,689**||**-**||**-**||**190,666**|||**123,833**| |**A4 Payments relating to asset and**|||||||||||||| |**investment movements**|||||||||||||| |Purchases of fixed assets
Purchase of investments
**_A4 Sub total_ -**
**-**
**-**
**_Total payments_ 61,977**
**128,689**
**-**
~~—————~~||||||||**-**
**-**||**-**
**-**
**-**
**190,666**|||**-**
**123,833**| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**12,854)**
**(**
**21,867)**
**(**
**-**
**-**
**34,721)**
**(**
**4,344)**
**(**
**-**
**12,854)**
**(**
**21,867)**
**(**
**-**
**-**
**34,721)**
**(**
**4,344)**
**(**
~~=——————~~||||||||||||| APPENDIX 2 **SC** ## **CPISRA (SCIO)** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**78,282**
**12,854)**
**(**|**Restricted funds**
**to nearest £**
**38,106**
**21,867)**
**(**|**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|||||**116,388**|**120,731**| ||Surplus / (deficit) shown on receipts and
payments account|||||**34,721)**
**(**|**4,343)**
**(**| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**65,428**|**16,239**|**-**|**-**|**81,667**|**116,388**| |||-|
-|
-
**Fund to which**|
-
**asset belongs**|
-|1| |||||||**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 l**|**-**|
**-**|
**-**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||| ||||||||| 31st Dec 2022 / Statement of balances 2 December 2007 APPENDIX 2 **CPISRA (SCIO)** **SC** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ ## **C2 Grants** ## **C3a Trustee remuneration 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)|||| |**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** 31st Dec 2022 / Notes 3 December 2007 APPENDIX 2 **CPISRA (SCIO)** **SC** ## **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 £**| |Memberships|**35,989**||||**35,989**|**39,265**| |Donations|**10,957**||||**10,957**|**5,003**| |Consultancyand sponsorship|||||**-**|**5,540**| |Interest|**4**||||**4**|**11**| |**Total**
**2 Grants**|**46,950**|**-**|**-**|**-**|**46,950**|**49,820**| ||**reference**
**Unrestricted**
**funds**
**to nearest £**|**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**reference**
**Total current**
**period**
**to nearest £**|**reference**
**Total last**
**period**
**to nearest £**| |South Ayrshire Council||**1,500**|||**1,500**|| |||**500**|||**500**|| |Peter Harrison Foundation||**15,000**|||**15,000**|| |National Lottery||**9,989**|||**9,989**|**9,852**| |Foundation Scotland||**3,000**|||**3,000**|| |||**10,000**|||**10,000**|**4,190**| |Covid Recover Grant
CP Awareness
HMRC Furlough
Erasmus Runfree Project
Albert Hunt
McDonald Trust
Bruce Wake Trust||||||**12,632**| |||||||**2,466**| |||||||| |||**7,749**|||**7,749**|| |||**1,500**|||**1,500**|| |||**10,600**|||**10,600**|| |||**3,000**|||**3,000**|| |**Stafford Trust**||**2,000**|||**2,000**|| |**Hugh Fraser Foundation**
**Total**||**1,550**|||**1,550**|| ||**-**|**66,388**|||**66,388**|**29,140**| ||**-**|**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 £**| |---|---|---|---|---|---|---| |IFCPF Contract||**36,316**|||**36,316**|**31,394**| |Research Income|**1,173**||||**1,173**|| |IWAS|**1,000**||||**1,000**|| |CampDeposits||**4,118**|||**4,118**|**8,408**| |World Para-Athletics Service Agreement|||||**-**|**728**| ||||||**-**|| ||||||**-**|| ||||||**-**|| |**Total**|**2,173**|**40,434**|**-**|**-**|**42,607**|**40,530**| ||-|-|-|-|-|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 £**| |---|---|---|---|---|---|---| |Goverance Committees|**754**||||**754**|**1,325**| |Insurance|**3,320**|**600**|||**3,920**|**5,040**| |Operations|**990**||||**990**|**709**| |Staff Costs|**40,914**|**46,384**|||**87,298**|**77,721**| |Recreational Projects||**51,816**|||**51,816**|**37,955**| |Marketing&Communications|||||**-**|| |Bank charges|**455**||||**455**|**315**| |Membership& communitySupport|**3,564**||||**3,564**|**679**| |Sports Project|**3,053**|**29,889**|||**32,942**|| |Merger Costs|**6,210**||||**6,210**|| |**Research Project**|**2,717**||||**2,717**|| |**Total**|**61,977**|**128,689**|**-**|**-**|**190,666**|**123,744**| ||reference error|reference error|-|-|reference error|reference error| 31st Dec 2022Additional notes (1) December 2007 APPENDIX 2 **SC** ## **Additional analysis (2)** |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**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|**46,950**|||||**46,950**|**44,268**| |Legacies||||||**-**|| |Grants||||||**-**|| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts||||||**-**|| |buildings||||||**-**|**11**| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities|**2,173**|||||**2,173**|| |**_Sub total_**
**Receipts from asset & investment sales**|**49,123**||**-**|**-**|**-**|**49,123**|**44,279**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**49,123**||**-**|**-**|**-**|**49,123**|**44,279**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|**22,987**| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities|**58,657**|||||**58,657**|| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|**4,787**| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |Insurance|**3,320**|||||**3,320**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**61,977**||**-**|**-**|**-**|**61,977**|**27,774**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**61,977**||**-**|**-**|**-**|**61,977**|**27,774**| |||||||-|| ||**12,854)**
**(**||**-**|**-**|**-**|**12,854)**
**(**|**16,505**| ||||||||| |||||||**-**|| ||||||||| ||**12,854)**
**(**||**-**|**-**|**-**|**12,854)**
**(**|**16,505**| |||||||-|| |**Nature and purpose of funds**|||||||| ||||||||| 31st Dec 2022Additional notes (2) December 2007 APPENDIX 2 **==> picture [470 x 312] intentionally omitted <==** **----- Start of picture text -----**
CPISRA (SCIO) SC
Additional analysis (3)
6 Breakdown of restricted funds
Restricted Restricted fund Restricted fund Restricted fund Restricted fund Restricted fund Restricted fund Restricted fund Restricted fund Restricted fund
fund 1 - enter 2 - enter name of 2 - enter name of 3 - enter name of 4 - enter name of 5 - enter name of 6 - enter name of 7 - enter name of 7 - enter name of 7 - enter name of
name of fund fund below fund below fund below fund below fund below fund below fund below fund below fund below
below
South Douglas Arter Peter Harrison National Lottery Foundation Edward Gosling Erasmus Albert Hunt McDonald Trust Bruce Wake Stafford Trust Hugh Fraser Camp deposits IFCPF Contract Total restricted Total restricted
Ayrshire Foundation Scotland Trust Foundation funds funds last
Council period
Receipts
Donations -
Legacies -
Grants 1,500 500 15,000 9,989 3,000 10,000 7,749 1,500 10,600 3,000 2,000 1,550 66,388 29,140
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than land and
buildings -
Rents from land & buildings -
Gross receipts from other charitable activities 4,188 36,326 40,514 40,530
Sub total 1,500 500 15,000 9,989 3,000 10,000 7,749 1,500 10,600 3,000 2,000 1,550 4,188 36,326 cross ref error 106,902 69,670
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - - - - - - - - - - - -
Total receipts 1,500 500 15,000 9,989 3,000 10,000 7,749 1,500 10,600 3,000 2,000 1,550 4,188 36,326 106,902 69,670
cross ref error
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 1,500 500 15,000 9,989 3,000 29,889 12,269 1,500 10,600 3,000 1,550 4,188 35,184 128,169 95,716
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
Insurance 600 600 253
-
Sub total 1,500 500 15,000 9,989 3,000 29,889 12,269 1,500 10,600 3,000 - 1,550 4,188 35,784 cross ref error 128,769 95,969
Payments relating to asset and investment
movements
Purchases of fixed assets -
Purchase of investments -
Sub total - - - - - - - - - - - - - - - -
-
Total payments 1,500 500 15,000 9,989 3,000 29,889 12,269 1,500 10,600 3,000 - 1,550 4,188 35,784 128,769 95,969
cross ref error
Net receipts / (payments) - - - - - (19,889) (4,520) - - - 2,000 - - 542 (21,867) (26,299)
Transfers to / (from) funds -
Surplus / (deficit) for year - - - - - (19,889) (4,520) - - - 2,000 - - 542 (21,867 - ) (26,299)
Nature and purpose of funds
**----- End of picture text -----**
31st Dec 2022Additional notes (3) December 2007 ## **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**
**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:**|Charity name
CPISRA SCIO||||||||| ||**SC030869**||||||||| ||Period start date|||||Period end date|||| ||Day|Month|Year|||Day||Month|Year| ||
1
|January|2022|**to**||
31||December|2022| |||||||||(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) 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.||||||||| ||||||**Date**||`15/03/2023`||| ||||||||||| ||||||||||| ||||||||||| ||||||||||| ||||||||||| ||||||||||| ## **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** **==> picture [408 x 634] intentionally omitted <==**