2026-03-31-accounts

Independent Examinerfs Report to the Tfustees of West Lothian Battalion of The Boys, Brigade I report on the accounts of the charity for the year ended 31 March 2026 which are set out on page1. Regpectlve responslbllltles 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) Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulation 10111 Id) of the 2006 Accounts Regulabons does not apply. It is my responsibility to examine the accounts as required under section 44111 Icl of the Act and to slate whether particular matters have come to my attention. Basls 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 lecords 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 concèrning any such matters. The procedures undertaken do not provide al￿ 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 exarnlner'8 Statement In the COLtise of my examination, no matter has come to my attention. which gives me reasonable cause lo believé that in any material respect the requirements". to keep accounting records in accordance with Section 4411) {a} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations to prepare accounts which accord with the accounting records and comply with Regulation g of the 2006 Accounts Regulations have not been mel, or 2. to which, in my opinion, attention should be drawn in order to ènable a proper understanding of the accounts to be reached. Name: Emma Strickland Address.. 19¢ Charterhouse Lane Perth PH2 8HS Signature: Date: o/ lo c/20