## **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|
01|01|2024|To|
31|12|2024| Office of the Scottish **Charity Regulator** ## **Reference and administration details** > **Charity name** Forth Valley Fencing Club **Other names charity is known by Registered charity number SC050615 Charity’s principal address** **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**|**Dates acted if**
**not for whole year**|**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---|---| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| **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 financial statements have been prepared in accordance with the
accounting policies set out in note 1 to the accounts and comply with the
Charities and Trustee Investment (Scotland) Act 2005, the Charities
Accounts (Scotland) Regulations 2006(as amended) and Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial
Reporting Standard for Smaller Entitiespublished on 16th July 2014.|| ||The recruitment, appointment and organisational structure of the board of
trustees is governed by clauses 54 to 93 of the Constitution There are no
related parties. The Trustees have assessed the major risks to which the
organisation is exposed, and are satisfied that systems are in place to
mitigate exposure to the major risks|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| ||The objects of the Club shall be to promote and provide facilities for the
sport of fencing and to promote community participation in the sport of
fencing in Stirlingshire, Scotland.|| ||The policies adopted in furtherance of these objects are: to work to open a
dedicated facility for fencing enabling wider access to the sport, to execute
an increasing number of taster sessions for people new to the sport, to
support the development of competitive athletes, to – where possible –
offer financial support towards participation and equipment and to support
the development of coaches and officials in the sport of fencing. The
health and societal benefits of participation in sport are widely accepted
and the high level of Club membership, participation and achievement
from young women is notable and encouraged by the Club. These policies
did not change during the year. The Trustees have paid due regard to
guidance issued by the Office of the Scottish Charity Regulator in deciding
what activities the Club should undertake.|| **2** ## **APPENDIX 1** ## **Achievements and performance** |**Summary of the main achievements of**
**the charity during the financial period**|Forth Valley Fencing Club continues to deliver Fencing opportunities in
Forth Valley
In September we relocated into a larger unit which has allowed us to
increase the number of pistes and opportunities for Fencing
The Clubs coaches have worked hard to deliver fencing opportunities at
the Salle 6 days a week.
We continue to be active in our local area delivering outreach activities to
local clubs, schools and other organisations.
Our coaches also support Scottish Fencings pathways initiative and our
facilities have been used to deliver Scottish Fencing Pathways coaching
days.
The club continues to grow and gain new members through targeted
social media adverts & word of mouth
Club members have been selected to represent both GB and Scotland at
international Fencing competitions| |---|---| ## **Financial review** |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|Reserve Policy Reserves are carried forward to be utilized as and when
required in the pursuit of the objectives and aims of the company.
Principle funding sources Funds are principally received from membership
fees, donations and grants from local authority and various charitable
organizations.| |---|---| ||NA| ||NA| **3** ## **APPENDIX 1** ## **Other optional information** ## **Declaration** **----- Start of picture text -----**
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) Treasurer Chair
Date 01/02/2025 01/02/2025
**----- End of picture text -----**
**4** Enter SC No. below APPENDIX 2 Enter charity name below **SC050615** |||**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||Period start date|||||||||Period end date|Period end date||||||||| ||**For the period**
**from**||01
Day||01
Month||||2024
Year||**to**|Day
31||Month
12|||||Year
**2024**||||| |**Section A Statement of receipts and payments**
12|||||||||||||||||||||||| ||**Unrestricted**
**funds**||**Restricted**
**funds**||||**Expendable**
**endowment**
**funds**|||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**||||||**Total funds last**
**period**|**Total funds last**| ||**to nearest £**||**to nearest £**||||**to nearest £**|||||**to nearest £**||||**to nearest £**||||||**to nearest £**|**to nearest £**| |**A1 Receipts**|||||||||||||||||||||||| |Donations|**16,007**|||||||||||||||**16**|**16**|**16**|**16,007**|**007**|||| |Legacies||||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |Grants||||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |Receipts from fundraisingactivities||||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |Gross tradingreceipts|**39,938**|||||||||||||||**39**|**39**|**39**|**39,938**|**938**|||| |Income from investments other than|||||||||||||||||||||||| |land and buildings|**-**|||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |Rents from land & buildings|**-**|||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |Gross receipts from other charitable|||||||||||||||||||||||| |activities|**-**|||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |||||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |**_A1 Sub total_**|**55,945**||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**||**55,945**|**55,945**|**55,945**|**55,945**|**55,945**||**-**|**-**| |**A2 Receipts from asset &**|||||||||||||||||||||||| |**investment sales**|||||||||||||||||||||||| |Proceeds from sale of fixed assets
**-**
Proceeds from sale of investments
**-**
**_A2 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total receipts_ 55,945**
**-**
**-**
**-**
**55,945**
**-**
~~—|——~~|||||||||||||||||||||||| |**A3 Payments**|||||||||||||||||||||||| |Expenses for fundraising activities||||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |Gross trading payments||||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |Investment management costs||||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |Payments relating directly to charitable|||||||||||||||||||||||| |activities|**47,700**|||||||||||||||**47**|**47**|**47**|**47,700**|**700**|||| |Grants and donations|||||||||||||||||||||||| |||||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |Governance costs:|||||||||||||||||||||||| |||||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |Audit / independent examination||||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |Preparation of annual accounts||||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |Legal costs||||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |Other|Other||||||||||||||||||||||| |||||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |||||||||||||||||**-**|**-**|**-**|**-**|**-**|||| |**_A3 Sub total_ **|**47,700**||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**||**47,700**|**47,700**|**47,700**|**47,700**|**47,700**||**-**|**-**| |**A4 Payments relating to asset and**|||||||||||||||||||||||| |**investment movements**|||||||||||||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 47,700**
**-**
**-**
**-**
**47,700**
**-**
**_Net receipts / (payments)_**
**8,245**
**-**
**-**
**-**
**8,245**
**-**
**A5 Transfers to / (from) funds**
**-**
**_Surplus / (deficit) for year_**
**8,245**
**-**
**-**
**-**
**8,245**
**-**
~~———————————~~|||||||||||||||||||||||| APPENDIX 2 **SC050615** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**3,216**
**8,245**|**Restricted funds**
**to nearest £**|**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||||||**3,216**|| ||Surplus / (deficit) shown on receipts and
payments account||||||**8,245**|| ||Decrease in trade debtors||||||**-**|| ||Decrease in trade creditors||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**11,461**|**-**|**-**|**-**||**11,461**|**-**| |||-|
-|
-|
|-|
-|
-| |||||**Fund to which**|**asset belongs**||**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 £**| ||Deposit paid to Landlord||||||**4,200**|| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**|||**Total**
**Fund to which l**||**-**|**4,200**|**-**| ||||||**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**| |||||||||01 September 2024| |||||||||| |||||||||| 2024 rp-accs-cs-version-excel-with-amended-cell / Statement of balances 2 December 2007 APPENDIX 2 **SC050615** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ Coaching, Training & Competion Expenses. Facilities running costs ( including rent,statutory Insurance & service charge) Payment of VAT. Equipment maintainace and repair. |**Type of activity or project supported**
mcmillan|**Type of activity or project supported**
mcmillan|**Type of activity or project supported**
mcmillan|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---|---| |||||**1**|**100**| ||||||| ||||||| ||||||| ||||||| |||||**Total**|**100**
| ||||||| |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)|||||
**x**| |**Authority under which paid**|||||**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| |If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)||||this box|**x**| |||CoachingExpenses
**Nature of transaction**||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||| |**Nature of relationship**
||||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| |||CoachingExpenses||**7,080**|
**0**| ||||||| ||||||| ||||||| ||||||| ## **C2 Grants** ## **C3a Trustee remuneration** ## **C3b Trustee remuneration - details** ## **C4a Trustee expenses** ## **C4b Trustee expenses - details** ## **C5 Transactions with trustees and connected persons** ## **C6 Other information** 2024 rp-accs-cs-version-excel-with-amended-cell / Notes 3 December 2007 APPENDIX 2 **SC050615** ## **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 £**| |Donations|**10,300**|||||**10,300**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**
**2 Grants**|**10,300**||**-**|**-**|**-**|**10,300**||**-**| ||**reference**
**Unrestricted**
**funds**
**to nearest £**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**reference**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| |Grants|**4,133**|||||**4,133**||| |Gift Aid|**1,574**|||||**1,574**||| |||||||**-**||| |||||||**-**||| |**Total**
**3 Gross receipts from other charitable activities**|**5,707**||**-**|||**5,707**||**-**| ||**reference**
**Unrestricted**
**funds**
**to nearest £**
||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**reference**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| |Membership Fees|**28,878**|||||**28,878**||| |Sales|**11,040**|||||**11,040**||| |Strength & Conditioning fees|**20**|||||**20**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**39,938**||**-**|**-**|**-**|**39,938**||**-**| ||-||-|-|-|-||-| ## **4 Payments relating directly to charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| |Coaching Expenses|**7,080**|









||||**7,080**|









|| |Materials|**8,539**|||||**8,539**||| |Rent|**17,715**|||||**17,715**||| |Utilities|**1,427**|||||**1,427**||| |Internet|**192**|||||**192**||| |Motor Expenses|**729**|||||**729**||| |Advertising & Promotion|**404**|||||**404**||| |Legal & Professional fees|**45**|||||**45**||| |Office Equipment|**9,743**|||||**9,743**||| |postage|**-**|||||**-**||| |**Sundries**|**1,826**|||||**1,826**||| |**Total**|**47,700**||**-**|**-**|**-**|**47,700**||**-**| ||-||-|-|-|-||-| 2024 rp-accs-cs-version-excel-with-amended-cellAdditional notes (1) December 2007 APPENDIX 2 **SC050615** ## **Additional analysis (2)** |**Additional analysis (2)**|||||||| |---|---|---|---|---|---|---|---| |**Receipts**
**5 Breakdown of unrestricted funds**|**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||||||**16,007**|| |Legacies||||||**-**|| |Grants|||||||| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts||||||**-**|| |Income from investments other than land and buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**39,938**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**||**-**|**-**|**-**|**55,945**|**-**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**-**||**-**|**-**|**-**|**55,945**|**-**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|| |Gross tradingpayments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities||||||**47,700**|| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**||**-**|**-**|**-**|**47,700**|**-**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**47,700**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**8,245**|**-**| ||||||||| |||||||**-**|| ||||||||| ||**-**||**-**|**-**|**-**|**8,245**|**-**| |||||||-|| |**Nature andpurpose of funds**|||||||| |Coaching Training& Competition expe|||nses, Facilities costs, Equipment main||tainance & Repair||| 2024 rp-accs-cs-version-excel-with-amended-cellAdditional notes (2) December 2007 APPENDIX 2 **SC050615** ## **Additional analysis (3)** |**Additional analysis (3)**|||||**-**|**SC050615**| |---|---|---|---|---|---|---| |**Receipts**
**6 Breakdown of restricted funds**|**Restricted fund**
**1 - enter name of**
**fund below**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|||||**-**|| |Receipts from fundraisingactivities|||||**-**|| |Gross tradingreceipts|||||**-**|| |Income from investments other than land and buildings|||||**-**|| |Rents from land & buildings|||||**-**|| |Gross receipts from other charitable activities|||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Expenses for fundraising activities|||||**-**|| |Gross tradingpayments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|||||**-**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||||||**-**|| |||||||| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |**Nature andpurpose of funds**||||||| |||||||| 2024 rp-accs-cs-version-excel-with-amended-cellAdditional notes (3) December 2007 ## **APPENDIX 3** ||**Independent examiner’s report on the accountsV2**| |---|---| |**Report to the**|Forth Valley Fencing Club| |**trustees/members of**|| |**Registered charity**|**SC050615**| |**number**|| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year
1
1
2024
**to**
31
12
24| |**Set out on pages**|(remember to include the page
numbers of additional sheets)| ||| |**Respective**
**responsibilities 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) 2005 Act and the
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**
**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 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**|In the course of my examination, no matter has come to my attention [other than that| |**statement**|disclosed on the attached page*]| ||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 Accounts Regulations, and| ||•
to prepare accounts which accord with the accounting records and comply with| ||Regulation 9 of the 2006 Accounts 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.| |**Signed:**|| ||**Date:**
28 April 2025| |**Name:**|| ## **Relevant professional** > **qualification(s) or body:** `Institute of Chartered Accountants of Scotland (admitted 1996)` **Address:** *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. ## **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**