Independent Examiner's Report
For the Year Ended 31 October 2025
Independent Examiner's Report to the Trustees of Canine Welfare & Training
I report on the financial statements of the charity for the year ended 3191 October
2025.
Respective responsibilities of Trustee8 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) 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.
Basis of Independent Examinerfs Statement
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.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention:
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 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.
Nicola Harley
CA
Christies Accountants & Tax Advisors Ltd
Dalgety Bay Business Centre
Sybrig House
Ridge Way
Dalgety Bay
Fife
1410512026