APPENDIX 3
==> picture [91 x 12] intentionally omitted <==
----- Start of picture text -----
Scottish Charity Regulator
----- End of picture text -----
|||independentexaminer’s reportontheaccounts)
w|
|---|---|
|Reporttothe
Charityname
trustees/members of Fraser Park Bowling Club||
|Registered charity $C051081
number
Ontheaccountsofthe
Period startdate
Periodenddate
charity forthe period
Day
Month
Year
_
Day
_
Month
Year
First | October
20284
to
Thirtieth
September
2024,||
|Respective
responsibilitiesof
trusteesandexaminer
Basisofindependent
examiner’sstatement
Independentexaminer’s
statement|Thecharity'strusteesareresponsible forthe preparationoftheaccounts inaccordance
withthetermsoftheCharitiesandTrustee investment(Scotland)2005Actandthe
CharitiesAccounts(Scotland) Regulations2006 (asamended),Thecharitytrustees
considerthattheauditrequirement ofRegulation 10(1) (d)oftheAccounts Regulations
doesnotapply. Itismy responsibilitytoexaminetheaccounts asrequiredundersection
44(1) (c)oftheActand tostatewhetherparticularmattershavecometomyattention.
Myexamination iscarriedoutinaccordancewithRegulation 11 ofthe2006Accounts
Regulations. Anexamination includes areview oftheaccounting records keptbythe
charityanda comparison oftheaccountspresentedwiththose records. Italso includes
consideration ofany unusual items ordisclosures in theaccountsand seeks
explanationsfromthetrusteesconcerning anysuch matters. Theprocedures undertaken
donotprovide alltheevidence thatwouldberequired inanauditand,consequently, |do
notexpressan auditopinion on theviewgiven by the accounts.
Inthecourseofmyexamination, nomatterhascometomyattention [otherthanthat
disclosed on the attached page”]|
||1.
which givesmereasonable causeto believethatinany material respect the|
||requirements:
tokeepaccounting records inaccordancewith section44(1) (a) ofthe2005Actand
Regulation 4 ofthe2006Accounts Regulations, and
toprepareaccounts which accordwiththeaccounting recordsandcomply with
Regulation 9 ofthe2006Accounts Regulations|
||have not been met, or|
|signed:|2.
towhich, inmy opinion, attention should bedrawn in ordertoenablea proper
understanding oftheaccounts tobe reached.
(Covert Wannachie
Date:
29October2025|
|Name:|Robert Dunnachie C.A|
|Relevant professional
qualification(s) orbody
(if any):|=Chartered Accountant|
|Address:|1 Muirden Raod,|
||Maryburgh|
||Ross-Shire|
||IV7 8 ET|
|*Pleasedeletethewords inthebrackets iftheydonotapply. Ifthewords doapply, setoutthosematterswhichhavecometoyourattentiononthe||
|followingpage.||
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems. Give here brief details of The purchase of a wheelchair was noted and cross-referenced with Board Minutes. examiner wishesany items that theto Wheelchair purchase had been approved by the Board. disclose