## **APPENDIX 3** 


## **’ Independent examiner s report on the accounts V2** 

Charity name 

**Report to the** Charity name **trustees/members of** The Ark Initiative For Support and Development 

||**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|
|---|---|---|---|---|---|---|---|---|---|
||Charity name<br>The Ark Initiative For Support and Development|||||||||
|**Registered charity**<br>**number**<br>**On the accounts of the**<br>**charity for the period**<br>**Set out on pages**<br>**Respective**<br>**responsibilities of**<br>**trustees and examiner**<br>**Basis of independent**<br>**examiner’s statement**<br>**Independent examiner’s**<br>**statement**<br>**Signed**:**<br>**Name:**<br>**Relevant professional**<br>**qualification(s) or body**<br>**(if any):**<br>**Address:**|**SC050898**|||||||||
||Period start date|||||Period end date||||
||Day|Month|Year|||Day||Month|Year|
||<br>1|May|2024|**to**||<br>30||April|2025|
|||||||||(remember to include the page<br>numbers of additional sheets)||
|||||||||||
||The charity’s trustees are responsible for the preparation of the accounts in accordance<br>with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees<br>consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations<br>does not apply. It is my responsibility to examine the accounts as required under section<br>44(1) (c) of the Act and to state whether particular matters have come to my attention.|||||||||
||My examination is carried out in accordance with Regulation 11 of the 2006 Accounts<br>Regulations. An examination includes a review of the accounting records kept by the<br>charity and a comparison of the accounts presented with those records. It also includes<br>consideration of any unusual items or disclosures in the accounts and seeks<br>explanations from the trustees concerning any such matters. The procedures undertaken<br>do not provide all the evidence that would be required in an audit and, consequently, I do<br>not express an audit opinion on the viewgiven bythe accounts.|||||||||
||In the course of my examination, no matter has come to my attention [other than that<br>disclosed on the attached page*]<br>1.<br>which gives me reasonable cause to believe that in any material respect the<br>requirements:<br>•<br>to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and<br>Regulation 4 of the 2006 Accounts Regulations, and<br>•<br>to prepare accounts which accord with the accounting records and comply with<br>Regulation 9 of the 2006 Accounts Regulations<br>have not been met, or<br>2.  to which, in my opinion, attention should be drawn in order to enable a proper<br>understanding of the accounts to be reached.|||||||||
||||||**Date:**||`14/07/2026`|||
||`JOHN O’HARA`|||||||||
||`ICAS`|||||||||
||`RADLEIGH HOUSE, 1 GOLF ROAD, CLARKSTON, GLASGOW, G76 7HU`|||||||||



