**Independent Examiner’s Report to the Trustees of**
## **The Nigerian Society of Engineers, Glasgow Scotland Branch**
I report on the accounts of The Nigerian Society of Engineers, Glasgow Scotland Branch, for the year ended 31 March 2026, as set out on pages 1 to 3.
## **Respective Responsibilities of Trustees and Examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The trustees have determined that the audit requirement under Regulation 10(1)(d) of the 2006 Regulations does not apply. Instead, an independent examination is required under Section 44(1)(c) of the 2005 Act.
My responsibility is to carry out such an examination and to report on whether any matters have come to my attention in the course of my work.
## **Basis of Independent Examiner’s Statement**
My examination has been conducted in accordance with Regulation 11 of the 2006 Regulations. The procedures undertaken include:
- a review of the accounting records maintained by the charity,
- a comparison of the accounts presented with those records, and
- consideration of any unusual items or disclosures, seeking explanations from the trustees where necessary.
The procedures undertaken do not constitute an audit and do not provide the same level of assurance. Accordingly, I do not express an audit opinion on the accounts.
## **Independent Examiner’s Statement**
In the course of my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that, in any material respect:
- proper accounting records have not been kept in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations; or
- the accounts do not accord with those records or fail to comply with Regulation 9 of the 2006 Regulations; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Independent Examiner.**
**Name:** Jafaru Alhassan (FCCA)
## **Professional designation :** Chartered Certified Accountant (ACCA)
**Address:** 2 Langroods Circle Paisley. PA3 2DL
**Signature:**
**Date:** 23/05/2026.
||**The Nigerian Society of Engineers, Glasgow Scotland**
**Branch**|**The Nigerian Society of Engineers, Glasgow Scotland**
**Branch**|**The Nigerian Society of Engineers, Glasgow Scotland**
**Branch**|**The Nigerian Society of Engineers, Glasgow Scotland**
**Branch**|**The Nigerian Society of Engineers, Glasgow Scotland**
**Branch**|**The Nigerian Society of Engineers, Glasgow Scotland**
**Branch**|**The Nigerian Society of Engineers, Glasgow Scotland**
**Branch**|**The Nigerian Society of Engineers, Glasgow Scotland**
**Branch**|**The Nigerian Society of Engineers, Glasgow Scotland**
**Branch**|**The Nigerian Society of Engineers, Glasgow Scotland**
**Branch**|**SC050880**|
|---|---|---|---|---|---|---|---|---|---|---|---|
||**Receipts andpayments accounts**|||||||||||
||**For the**
**period from**|**Period start date**|||||**Period end date**|||||
|||Day|Month||Year||Day|Month||Year
**2026**||
|||**01**|**April**||**2025**|**to**|**31**|**March**||||
|**Section A Statement of receipts and payments**||||||||||||
|**A1 Receipts**|**Unrestricte**
**d funds**
**_to nearest_**
**_£_**
**2,100.00**
**0.00**
**0.00**
**3,390.80**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**|**Restricted**
**funds**
**_to nearest £_**||**Expendable**
**endowment**
**funds**
**_to nearest £_**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**|||**Permanent**
**endowment**
**funds**
**_to nearest_**
**_£_**||**Total funds**
**current**
**period**
**_to nearest_**
**_£_**||**Total funds**
**last period**
**_to nearest £_**|
|
Donations and Subscriptions||**0.00**||**0.00**|||**0.00**||**2,100.00**||**2,090.00**|
|Legacies||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|Grants||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|Receipts from fundraisingactivities||**0.00**||**0.00**|||**0.00**||**3,390.80**||**15,429.29**|
|Gross tradingreceipts||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|Income from investments other than land and buildings||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|Rents received||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|Gross receipts from other charitable activities||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|**_A1 Sub total_**|**5,490.80**|**-**||**-**|||**-**||**5,490.80**||**17,519.29**|
|**A2 Receipts from asset & investment sales**|**0.00**
**0.00**
**0.00**|||**0.00**
**0.00**
**0.00**||||||||
|
Proceeds from sale of fixed assets||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|Proceeds from sale of investments||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|**_A2 Sub total_**
**_Total receipts_ **||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
||**5,490.80**|**-**||**-**|||**-**||**5,490.80**||**17,519.29**|
|**A3 Payments**|**531.56**
**711.19**
**0.00**
**950.00**
**0.00**
**0.00**
**350.00**
**0.00**
**0.00**
**0.00**
**0.00**|||**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**||||||||
|Expenses for fundraisingactivities||**0.00**||**0.00**|||**0.00**||**531.56**||**9638.96**|
|Gross trading payments/Office Administration||**0.00**||**0.00**|||**0.00**||**711.19**||**3317.20**|
|Investment management costs||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|Payments relatingdirectlyto charitable activities||**0.00**||**0.00**|||**0.00**||**950.00**||**3,494.01**|
|Grants and donations||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|Governance costs:||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|• Audit / independent examination||**0.00**||**0.00**|||**0.00**||**350.00**||**350.00**|
|• Preparation of annual accounts||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|• Legal costs||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|• Other||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|**_A3 Sub total_ **|**2,542.75**|**0.00**||**0.00**|||**0.00**||**2,542.75**||**16,800.17**|
|**A4 Payments relating to asset and investment**|**0.00**
**0.00**|||**0.00**
**0.00**||||||||
|Purchases of fixed assets||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|Purchase of investments||**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
|**_A4 Sub total_**
**_Total payments_ **
**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**0.00**|**0.00**||**0.00**|||**0.00**||**0.00**||**0.00**|
||**2,542.75**|**0.00**||**0.00**|||**0.00**||**2,542.75**||**16,800.17**|
||**2,948.05**|**0.00**||**0.00**|||**0.00**||**2,948.05**||**719.12**|
||||||||||**0.00**|||
||**2,948.05**|**0.00**||**0.00**|||**0.00**||**2,948.05**||**719.12**|
Receipts & Payments Accts(Pg 1)
**The Nigerian Society of Engineers, Glasgow Scotland Branch**
**SC050880**
## **Section B Statement of balances**
|**Categories**
**B1 Cash funds**|**Details**|**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 £**
**3271.29**
**719.12**
**0.00**
**0.00**
**3,990.41**
-|
|---|---|---|---|---|---|---|---|
||Cash and bank balances at start of year|**3,990.41**|**0.00**|**0.00**|**0.00**|**3,990.41**|**3271.29**|
||Surplus / (deficit) shown on receipts and payments account|**2,948.05**|**0.00**|**0.00**|**0.00**|**2,948.05**|**719.12**|
|||**0.00**|**0.00**|**0.00**|**0.00**|**0.00**|**0.00**|
|||**0.00**|**0.00**|**0.00**|**0.00**|**0.00**|**0.00**|
||**Cash and bank balances at end of year**
(Agree balances with receipts andpayments account(s))|**6,938.46**|**0.00**|**0.00**|**0.00**|**6,938.46**|**3,990.41**|
|||-|
-|
-|
-|
-||
|||||||||
|**B2 Investments**|**Details**|||**Fund to which**|**asset belongs**|**Market**
**valuation**
**to nearest £**|**Last year**
**to nearest £**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**|
|||||||**0.00**|**0.00**|
|||||||**0.00**|**0.00**|
|||||||**0.00**|**0.00**|
|||||||**0.00**|**0.00**|
|||||||**0.00**|**0.00**|
||||||**Total**|**0.00**|**0.00**|
|||||||||
|**B3 Other assets**|**Details**|**Details**|**Fund to which**|**asset belongs**|**Cost (if**
**available)**
**to nearest £**|**Current value**
**(if available)**
**to nearest £**|**Last year**
**to nearest £**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**|
|---|---|---|---|---|---|---|---|
||||||**0.00**|**0.00**|**0.00**|
||||||**0.00**|**0.00**|**0.00**|
||||||**0.00**|**0.00**|**0.00**|
||||||**0.00**|**0.00**|**0.00**|
||||||**0.00**|**0.00**|**0.00**|
||||||**0.00**|**0.00**|**0.00**|
||||||**0.00**|**0.00**|**0.00**|
||||||**0.00**|**0.00**|**0.00**|
||||||**0.00**|**0.00**|**0.00**|
|||||**Total**|**0.00**|**0.00**|**0.00**|
|||||||||
|||||||||
|**B4 Liabilities**|**Details**|||**Fund to which liability relates**||**Amount due**
**to nearest £**|**Last year**
**to nearest £**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**
**0.00**|
|||||||**0.00**|**0.00**|
|||||||**0.00**|**0.00**|
|||||||**0.00**|**0.00**|
|||||||**0.00**|**0.00**|
|||||||**0.00**|**0.00**|
|||||**Total**||**0.00**|**0.00**|
|||||||||
|||||||||
|**B5 Contingent**
**liabilities**|**Details**|||**Fund to which liability relates**||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**
**0.00**
**0.00**
**0.00**
**0.00**|
|||||||**0.00**|**0.00**|
|||||||**0.00**|**0.00**|
|||||||**0.00**|**0.00**|
|||||**Total**||**0.00**|**0.00**|
|||||||||
|**Signed by one or**
**two trustees on**
**behalf of all the**
**trustees**|
**Signature**|||**Print Name**|||**Date of approval**
23 May 2026
23 May 2026|
||||Oluseun Adediran||||23 May 2026|
||||Olubunmi Adedire||||23 May 2026|
|||||||||
Statement of balances(Pg 2)
**The Nigerian Society of Engineers, Glasgow Scotland Branch**
**SC050880**
## **Section C Notes to the Accounts**
|**C3a Trustee**
**ti**
**C4a Trustee**
**C1 Nature**
**and purpose**
**of funds**
**C2 Grants**
**Received**
**C4b Trustee**
**expenses -**
**details**
**C3b Trustee**
**remuneratio**
**n - details**|
**Unrestricted and Restricted Funds**
Unrestricted funds are those that may be used at the discretion of the management committee in furtherance of the charity’s objectives. The
Society maintains a single unrestricted fund, which is used to support its day-to-day operations.
There were**no restricted funds, expendable endowment funds, or permanent endowment funds**held during the year.
During the year, the Society received:
**£1,100 in membership subscriptions**, which supported its routine activities.
**£4,391 in event-related income**, raised through donations from members and event registration fees.|
**Unrestricted and Restricted Funds**
Unrestricted funds are those that may be used at the discretion of the management committee in furtherance of the charity’s objectives. The
Society maintains a single unrestricted fund, which is used to support its day-to-day operations.
There were**no restricted funds, expendable endowment funds, or permanent endowment funds**held during the year.
During the year, the Society received:
**£1,100 in membership subscriptions**, which supported its routine activities.
**£4,391 in event-related income**, raised through donations from members and event registration fees.|
**Unrestricted and Restricted Funds**
Unrestricted funds are those that may be used at the discretion of the management committee in furtherance of the charity’s objectives. The
Society maintains a single unrestricted fund, which is used to support its day-to-day operations.
There were**no restricted funds, expendable endowment funds, or permanent endowment funds**held during the year.
During the year, the Society received:
**£1,100 in membership subscriptions**, which supported its routine activities.
**£4,391 in event-related income**, raised through donations from members and event registration fees.|
**Unrestricted and Restricted Funds**
Unrestricted funds are those that may be used at the discretion of the management committee in furtherance of the charity’s objectives. The
Society maintains a single unrestricted fund, which is used to support its day-to-day operations.
There were**no restricted funds, expendable endowment funds, or permanent endowment funds**held during the year.
During the year, the Society received:
**£1,100 in membership subscriptions**, which supported its routine activities.
**£4,391 in event-related income**, raised through donations from members and event registration fees.|
|---|---|---|---|---|
||**Type of activity or project supported**
Subscriptions from members
Funds raising (events)|**Individual / institution**|**Number of grants**
**made**
**£**||
|||Members|**44**|**2,100.00**|
|||Members|**24**|**3,390.80**|
||||**Total**|**5,490.80**
|
||||||
||If no remuneration was paid during the period to any charity trustee or
(otherwise complete section 3b)|person connected to a trustee cross this box||**X**|
||**Authority under which paid**|||**£**|
||||||
||||||
||||||
||||||
||||||
||||||
||If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)|||**X**
|
||||**Number of trustees**|**£**|
||
Virtual Office services & Accomodation||**N/A**|**555.31**|
||Hospitality,Welfare & supports||**N/A**|**950.00**|
||Charitable Activities||**N/A**|**0.00**|
||Conference and Events||**N/A**|**531.56**|
||Honorarium Materials||**N/A**|**0.00**|
||Zoom subscription||**N/A**|**155.88**|
||Independent Examiner's fee||**N/A**|**350.00**|
||||**Total**|**2,542.75**
|
|**C5**
**Transaction**
**s with**
**trustees and**
**connected**
**persons**|**Nature of relationship**
|**Nature of transaction**|**Transaction amount**
**(£)**
**Balance**
**outstanding at**
**period end (£)**|**Transaction amount**
**(£)**
**Balance**
**outstanding at**
**period end (£)**|
|---|---|---|---|---|
||||**0**|
**0**|
||||**0**|**0**|
||||**0**|**0**|
||||**0**|**0**|
||||**0**|**0**|
## **C7 Other infoBasis of Accounting**
These accounts have been prepared on a Receipts and Payments basis(money actually received and money actually paid out during the financial year), in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **Related Party Transactions**
There were no transactions during the year with related or connected persons that require disclosure under the relevant accounting regulations.
Notes(Pg 3)