## APPENDIX 3
Scottish Charity Regulator
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Independent examiner’s report on the accounts vz
Report to the Charity name
trustees/members of SzRv RABENT
Registered charity SC 95¢83c5 |
number
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
to : yn ye
o| o7 2o2zy 30 OG 2025
Set out on pages { TO (25 numbers(remember of additionalto include sheets)the page
Respective The charily’s trustees are responsible for the preparation of the accounts in accordance
responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner 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 PoC) Ciel My examination is carried oul in accordance wilh Regulation 11 of the 2006 Accounts
examiner's statement 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, | do
nol express an audil opinion on the view given by the 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 nol been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
dérstanding of the accounts to be reached,
Signed: Date: 23 MaRow 2024,
Name: _. =i Paul Bayrek
Relevant professional
4 ualification(s)6) or(if aay:bod ICAEW - FASTITUTE—. OF CHARTERED_~._— ACCOUNTANTS= EC .
Address: MEMAGAS HIP NOt TTesbey
SA LE OGELS Lia TED
OF CAMBCAY PAK Road
LING6 aA) MTL 6LY
“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
fallowing page.
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## APPENDIX 3
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## Disclosure section
i
—
Only complete if the examiner needs to highlight material problems.
a
Give here brief details of any items that the examiner wishes to NoN & disclose