## APPENDIX 1 

OSCE __ | Day | Month | Year | | Day _| Month | Year __| ees 

Office of the Scottish Charity Regulator 

by 

Inverurie Aberdeenshire | Postcode AB51 3QA 

Names of the charity trustees on date of approval of Trustees’ Annual Report 

## Trustee name 

- Dates acted if Ja person Office (if any) not for whole year (or body) entitled to appoint trustee (if any) Chair SC—=—“—~sSsS~SC‘* Mercy Appted 10/03/2025 | Treasurer | 

1 2 3 4 ; ; 

| 

SSCSCS—SSSC*d sey a c a i" a panies 12 ts02ne25 13 a 14 15 16 

17 a a 

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 te acted if not for whole year 

## Structure, governance and management 

|Type ofgoverning document|Evolving Inverurie operates under its SCIO Constitution|Evolving Inverurie operates under its SCIO Constitution|Evolving Inverurie operates under its SCIO Constitution|
|---|---|---|---|
|Trustee recruitment and appointment|One new trustee was appointed during the year.|||
|Objectives and activities||||
|Charitable purposes|e|TheAdvancement ofCitizenship|orCommunity Development.|
||e|The Provision of Recreational|Facilities, or the organisation of|
|||Recreational Activities, with the|object of improving the conditions|
|||of life for the persons for whom the facilities or activities are||
|||primarily intended.||
||e|The Advancement of Environmental Protection or Improvement||
|Summary ofthe main activities||||
|inrelationtotheseobjects||||



2 

|APPENDIX 1||
|---|---|
|Achievements|and performance|
|Summary ofthe|Sincethe lastAGM inNovember2024therehavebeen anumberofdevelopments fortheSCIO.|
|main<br>achievements of|Graham Matthews (appointed 13/02/25)andRuthCluness(appointed 10/03/25)joined usastrustees|
|the charity<br>during the|Thewebsitehasundergonea significantupgradeduring theyearwithanewspageadded. Wehavenearly400FBpagefollowers.<br>FollowusonFBandfindoutallthatthecharity isdoing|
|financial period|SincetheAGM inNovember2024therehavebeen6 trustee meetingsand amember's meeting inMay2025anda jointtrustee|
||meeting with theURP trustees in December2024.|
||The members meeting in May2025 heard a great presentation from George Niblock aboutthework ofthe Inverurie Community|
||Energy Society (ICES).|
||A quiz nightwas held with funds raised going to El. £557was raised.|
||EI SCIO has attended Groupfest and the Big Switch On.|
||All those folkwho live in the settlements ofInverurie and Port Elphinstone may be members oftheSCIO. We have defined the|
||area ofthe settlements by postcodes and this is appended to the revised constitution (moreon this later).|
||SCIO meetings havefocussed on the issues associated with our 3 charitable objects:|
||Citizenship/community|
||TheTown Centre.|
||Transport— integrated travel, roads and bridges|
||Civic space—internal and external|
||The Local Place Plan|
||Twinning|
||Community Art Project|
||Recreational facilities, recreation and Tourism|
||Farmers Market|
||MotorhomeAire Project|
||Inverurie Routes (Paths, walking opportunities Signs, Information Boards, QR Codesand Audio trails).|
||Environmental improvements|
||Land and Access Opportunities|
||Energy: generation and use|
||Litter|
||In orderto delivertheabove in a coordinated wayyourSCIO has developed a Local Place Plan (LPP) for Inverurie and Port|
||Elphinstone. We have spenttimeand effort asking members and otherswhatthey considerare the most pressing mattersfor|
||Inverune.|
||The LPP is outfor consultation withyour local councillors, Inverurie CC, adjacentCCs and the community and will be submitted in|
||early December2025.<br>It will inform the next local development plan for Inverurie and Port Elphinstone as well as wider local|
||developments and the application ofresources.|
||El has undertaken several surveys ofresidents sowe could developthe Unique Selling Points (USPs) for Inverurie and Port|
||Elphinstone. This will help us ‘sell’ ourtown more widely across many differentmedia formats—showingwhywe are special.|
||The El trusteesmetwith the URP trustees towardstheend of lastyeartowork out theway forward forthe potential expansion of|
||URP as part ofone ofthe El core purposes. Thiswork is progressing and engagement with several ofthe landowners has|
||occurred.|
||El is<br>amember ofthe InverurieTownTeamwhere work istaking place around optionsforthedevelopment ofthetown centre.|
||There will be a lot more on this in the coming months.|
||El considered therewere limited opportunities fororganisations and groups to promote theirwork in the town. With significant|
||supportfrom Inverurie BID and Aberdeenshire Councilwe purchased and installed a large (3 unit) bright blue notice board on the|
||end wall of the town centre toilet block. This is well used and much appreciated by both groups and the public.|
||Thetown Twinning programme hasbeen revivedand various meetings and events have been held with folk from our French twin|
||town and fund-raising events held in thetown including a successful Bingo event in theAshvale which raised nearly £350.|
||The Friends of InverurieTown Hall is<br>a developing SCIO subgroup with lots ofenthusiasm. There will be moreon this duringthe|
||coming year.|
||TheCommunity Art subgroup has metand is developing opportunities around thetown forvarious forms ofcommunity art.|
||Two El trustees attended the DevelopmentTrust Association Scotland’s (DTAS) event held to showcase and learn from thework of|
||the Huntly Development Trust. Thiswas most instructivewith learning being translated where appropriate tothe Elwork in|
||Inverurie|
||Thetrustees decided thatwe should apply to DTAS to becomea Development Trust. To achieve this, we have revised our|
||constitution to conform tothe DTAS requirementsand theyhave accepted the revision. We now are required to obtainOSCR|
||agreement tosome ofthechanges in advance ofputtingto<br>amember's meeting foryour agreement. We intend todothis in May|
||nextyearand submit an application toDTASsoon afterthe meeting.|
||Wehavea draftbusiness/operational plan andwe willdevelopa budgetforthecomingyearsand have checked ourvision|
||statementandourconstitutionareuptodateandrelevant.|




**----- Start of picture text -----**<br>
|||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Brief statement|of the|charity’s|policy|||Currently|the|SCIO|has|limited|reserves|and these|are|held|in|a UK bank|
|on|reserves|current|account.|
|Details|of any|deficit|There|is|no|deficit.|
|Donated|facilities|and|services|(if any)|||No donated|facilities|or|services were|received|during|the year.|

**----- End of picture text -----**<br>


## APPENDIX 1 

## Other optional information 

3 


**----- Start of picture text -----**<br>
The trustees declare that they have approved the trustees’ report above.<br>**----- End of picture text -----**<br>


Signed on behalf of the charity’s trustees 


**----- Start of picture text -----**<br>
Signature(s)<br>Full name(s)<br>Position (e.g. Chair) | Chair<br>Date | 08 November 2025<br>**----- End of picture text -----**<br>


4 

Enter SC No. below 

APPENDIX 2 

Enter charity name below 

**SC051571** 

## **Evolving Inverurie** 

## **Receipts and payments accounts** 

||||||||Period start date|Period start date|Period start date|Period start date|Period start date|Period start date|||||Period end date|Period end date|Period end date|Period end date|Period end date||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**For the period**<br>**from**|||01<br>Day|||08<br>Month||||2024<br>Year||**to**|Day<br>31||Month<br>07||||Year<br>2025||||
|**Section A Statement of receipts and payments**|||||||||||||||||||||||||
|||**Unrestricted**<br>**funds**|||**Restricted**<br>**funds**|||||**Expendable**<br>**endowment**<br>**funds**|||||**Permanent**<br>**endowment**<br>**funds**||||**Total funds**<br>**current period**||||**Total funds last**<br>**period**|**Total funds last**|
|||**to nearest £**|**to nearest £**||**to nearest £**|**to nearest £**||||**to nearest £**|||||**to nearest £**||||**to nearest £**||**to nearest £**||**to nearest £**|**to nearest £**|
|**A1 Receipts**|||||||||||||||||||||||||
|Donations||**1,200**|||||||||||||||||**1**|**1**|**1,200**||**100**|**100**|
|Legacies|||||||||||||||||||**-**|**-**|**-**||||
|Grants||**470**|**470**||||||||||||||||**470**|**470**|**470**||**200**|**200**|
|Receipts from fundraisingactivities||**557**|**557**||**335**|**335**|**335**|**335**|||||||||||**892**|**892**|**892**||**-**|**-**|
|Gross tradingreceipts|||||||||||||||||||**-**|**-**|**-**||||
|Income from investments other than|||||||||||||||||||||||||
|land and buildings|||||||||||||||||||**-**|**-**|**-**||||
|Rents from land & buildings|||||||||||||||||||**-**|**-**|**-**||||
|Gross receipts from other charitable|||||||||||||||||||||||||
|activities|||||||||||||||||||**-**|**-**|**-**||||
||||||||||||||||||||**-**|**-**|**-**||||
|**_A1 Sub total_**|**_A1 Sub total_**|**2,227**|||**335**|**335**|**335**|**335**||**-**|**-**|**-**|||**-**|**-**|**-**||**2,562**|**2,562**|**2,562**||**300**|**300**|
|**A2 Receipts from asset &**|||||||||||||||||||||||||
|**investment sales**|||||||||||||||||||||||||
|Proceeds from sale of fixed assets<br>Proceeds from sale of investments<br>**_A2 Sub total_                        -**<br>**-**<br>**-**<br>**_Total receipts_                  2,227**<br>**335**<br>**-**<br>~~———~~|||||||||||||||**-**<br>**-**|**-**<br>**-**|**-**<br>**-**||**-**<br>**-**<br>**-**<br>**2,562**|**-**<br>**-**<br>**-**<br>**2,562**|**-**<br>**-**<br>**-**<br>**2,562**||**-**<br>**300**|**-**<br>**300**|
|**A3 Payments**|||||||||||||||||||||||||
|Expenses for fundraising activities|||||||||||||||||||**-**|**-**|**-**||||
|Gross trading payments|||||||||||||||||||**-**|**-**|**-**||||
|Investment management costs|||||||||||||||||||**-**|**-**|**-**||||
|Payments relating directly to charitable|Payments relating directly to charitable||||||||||||||||||||||||
|activities||**723**|**723**||||||||||||||||**723**|**723**|**723**||**638**|**638**|
|Grants and donations|||||||||||||||||||||||||
||||||||||||||||||||**-**|**-**|**-**||||
|Governance costs:|||||||||||||||||||||||||
||||||||||||||||||||**-**|**-**|**-**||||
|Audit / independent examination|||||||||||||||||||**-**|**-**|**-**||||
|Preparation of annual accounts|||||||||||||||||||**-**|**-**|**-**||||
|Legal costs|||||||||||||||||||**-**|**-**|**-**||||
|Other|Other|Other|||||||||||||||||||||||
||||||||||||||||||||**-**|**-**|**-**||||
||||||||||||||||||||**-**|**-**|**-**||||
|**_A3 Sub total_ **||**723**|**723**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**||**723**|**723**|**723**||**638**|**638**|
|**A4 Payments relating to asset and**|||||||||||||||||||||||||
|**investment movements**|||||||||||||||||||||||||
|Purchases of fixed assets<br>Purchase of investments<br>**_A4 Sub total_                         -**<br>**-**<br>**-**<br>**_Total payments_                     723**<br>**-**<br>**-**<br>~~—————~~|||||||||||||||**-**<br>**-**|**-**<br>**-**|**-**<br>**-**||**-**<br>**-**<br>**-**<br>**723**|**-**<br>**-**<br>**-**<br>**723**|**-**<br>**-**<br>**-**<br>**723**||**-**<br>**638**|**-**<br>**638**|
|**_Net receipts / (payments)_**<br>**A5 Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**1,505**<br>**335**<br>**-**<br>**1,505**<br>**335**<br>**-**<br>~~———~~||||||||||||||||**-**<br>**-**||||**1,840**<br>**-**<br>**1,840**||**338)**<br>**(**<br>**338)**<br>**(**||



APPENDIX 2 

**SC051571** 

**Evolving Inverurie** 

## **Section C Notes to the Accounts** 

**C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ 

## **C2 Grants** 

|**Type of activity or project supported**|**Individual /**<br>**institution**|**Number of grants**<br>**made**<br>**£**|**Number of grants**<br>**made**<br>**£**|
|---|---|---|---|
|||||
|||||
|||||
|||||
|||||
|||**Total**|**-**<br>|



**C3a Trustee remuneration** 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) 

## **£ Authority under which paid** 

## **C3b Trustee remuneration - details** 

## **C4a Trustee expenses** 

If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) 

|**Number of**|**£**|
|---|---|
|**trustees**||



## **C4b Trustee expenses - details** 

|**C5 Transactions with trustees**<br>**and connected persons**|<br>**Nature of relationship**|**Nature of transaction**|**Transaction**<br>**amount (£)**<br>**Balance**<br>**outstanding at**<br>**period end (£)**|**Transaction**<br>**amount (£)**<br>**Balance**<br>**outstanding at**<br>**period end (£)**|
|---|---|---|---|---|
||||||
||||||
||||||
||||||
||||||



## **C6 Other information** 

Evolving Inverurie R&P Accounts 2024-2025 / Notes 

3 

December 2007 

APPENDIX 2 

**SC051571** 

**Evolving Inverurie** 

## **Additional analysis (1)** 

## **Analysis of receipts and payments** 

## **1 Donations** 

|**1 Donations**|||||||||
|---|---|---|---|---|---|---|---|---|
||**Unrestricted**<br>**funds**<br>**to nearest £**||**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**||**Total last period**<br>**to nearest £**|
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|**Total**|**-**||**-**|**-**|**-**|**-**||**-**|
||**reference**||**-**|**-**|**-**|**reference**||**reference**|



## **2 Grants** 

|**2 Grants**||||||||
|---|---|---|---|---|---|---|---|
||**Unrestricted**<br>**funds**<br>**to nearest £**||**Restricted funds**<br>**to nearest £**||**Total current**<br>**period**<br>**to nearest £**||**Total last period**<br>**to nearest £**|
||||||**-**|||
||||||**-**|||
||||||**-**|||
||||||**-**|||
|**Total**|**-**||**-**||**-**||**-**|
||**reference**||**-**||**reference**||**reference**|



## **3  Gross receipts from other charitable activities** 

||**Unrestricted**<br>**funds**<br>**to nearest £**|**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last period**<br>**to nearest £**|
|---|---|---|---|---|---|---|---|---|
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|**Total**|**-**||**-**|**-**|**-**|**-**||**-**|
||-||-|-|-|-||-|



## **4  Payments relating directly to charitable activities** 

||**Unrestricted**<br>**funds**<br>**to nearest £**|**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last period**<br>**to nearest £**|
|---|---|---|---|---|---|---|---|---|
|||||||**-**|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br>||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|**Total**|**-**||**-**|**-**|**-**|**-**||**-**|
||reference error||-|-|-|reference error||reference error|



Evolving Inverurie R&P Accounts 2024-2025Additional notes (1) 

December 2007 

APPENDIX 2 

**SC051571** 

## **Additional analysis (2)** 

|**Additional analysis (2)**||||||||
|---|---|---|---|---|---|---|---|
|**Receipts**<br>**5  Breakdown of unrestricted funds**|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**||**Unrestricted**<br>**fund 2 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 3 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 4 - enter**<br>**name of fund**<br>**below**|**Total**<br>**unrestricted**<br>**funds**|**Total**<br>**unrestricted**<br>**funds last**<br>**period**|
|Donations||||||**-**||
|Legacies||||||**-**||
|Grants||||||**-**||
|Receipts from fundraisingactivities||||||**-**||
|Gross tradingreceipts||||||**-**||
|buildings||||||**-**||
|Rents from land & buildings||||||**-**||
|Gross receipts from other charitable activities||||||**-**||
|**_Sub total_**<br>**Receipts from asset & investment sales**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||cross ref error||
|Proceeds from sale of fixed assets||||||**-**||
|Proceeds from sale of investments||||||**-**||
|**_Sub total_**<br>**_Total receipts_**<br>**Payments**|**-**||**-**|**-**|**-**|**-**|**-**|
||**-**||**-**|**-**|**-**|**-**|**-**|
|||||||cross ref error||
|Expenses for fundraisingactivities||||||**-**||
|Gross trading payments||||||**-**||
|Investment management costs||||||**-**||
|Payments relatingdirectlyto charitable activities||||||**-**||
|Grants and donations||||||**-**||
|Governance costs:||||||**-**||
|Audit / independent examination||||||**-**||
|Preparation of annual accounts||||||**-**||
|Legal costs||||||**-**||
|||||||**-**||
|||||||**-**||
|**_Sub total_**<br>**Payments relating to asset and investment**<br>**movements**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||cross ref error||
|Purchases of fixed assets||||||**-**||
|Purchase of investments||||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||-||
||**-**||**-**|**-**|**-**|**-**|**-**|
|||||||cross ref error||
||**-**||**-**|**-**|**-**|**-**|**-**|
|||||||||
|||||||**-**||
|||||||||
||**-**||**-**|**-**|**-**|**-**|**-**|
|||||||cross ref error||
|**Nature andpurpose of funds**||||||||
|||||||||



Evolving Inverurie R&P Accounts 2024-2025Additional notes (2) 

December  2007 

APPENDIX 2 

**SC051571** 

**Evolving Inverurie** 

## **Additional analysis (3)** 

## **6  Breakdown of restricted funds** 

|**6  Breakdown of restricted funds**|||||||
|---|---|---|---|---|---|---|
|**Receipts**|**Restricted fund**<br>**1 - enter name of**<br>**fund below**|**Restricted fund**<br>**2 - enter name of**<br>**fund below**|**Restricted fund**<br>**3 - enter name of**<br>**fund below**|**Restricted fund**<br>**4 - enter name of**<br>**fund below**|**Total restricted**<br>**funds**|**Total restricted**<br>**funds last**<br>**period**|
|Donations|||||**-**||
|Legacies|||||**-**||
|Grants|||||**-**||
|Receipts from fundraisingactivities|||||**-**||
|Gross tradingreceipts|||||**-**||
|Income from investments other than land and<br>buildings|||||**-**||
|Rents from land & buildings|||||**-**||
|Gross receipts from other charitable activities|||||**-**||
|**_Sub total_**<br>**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||cross ref error||
|Proceeds from sale of fixed assets|||||**-**||
|Proceeds from sale of investments|||||**-**||
|**_Sub total_**<br>**_Total receipts_**<br>**Payments**|**-**|**-**|**-**|**-**|**-**|**-**|
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||cross ref error||
|Expenses for fundraising activities|||||**-**||
|Gross trading payments|||||**-**||
|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_**<br>**Payments relating to asset and investment**<br>**movements**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|Purchases of fixed assets|||||**-**||
|Purchase of investments|||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||||
||||||**-**||
||||||||
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||cross ref error||
|**Nature andpurpose of funds**|||||||
||||||||



Evolving Inverurie R&P Accounts 2024-2025Additional notes (3) 

December 2007 

APPENDIX 2 

**SC051571** 

## **Evolving Inverurie** 

|**Section B Statement of balances**|**Section B Statement of balances**|||||||
|---|---|---|---|---|---|---|---|
|**Categories**<br>**Signed by one or two trustees**<br>**on behalf of all the trustees**<br>**B1 Cash funds**<br>**B2 Investments**<br>**B3 Other assets**<br>**B5 Contingent liabilities**<br>**B4 Liabilities**|**Details**|**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last period**<br>**to nearest £**|
||Cash and bank balances at start of year|**333**||||**333**|**671**|
||Surplus / (deficit) shown on receipts and<br>payments account|**1,505**|**335**|||**1,840**|**338)**<br>**(**|
|||||||**-**||
|||||||**-**||
||**Cash and bank balances at end of year**<br>(Agree balances with receipts and payments<br>account(s))<br>**Details**|**1,838**|**335**|**-**|**-**|**2,173**|**333**|
|||1|-|<br>-|<br>-|1|-|
|||||**Fund to which**|**asset belongs**|**Market valuation**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**||**Fund to which**|**asset belongs**|**Total**<br>**Cost (if available)**<br>**to nearest £**|**-**|<br>**-**|
|||||||**Current value (if**<br>**available)**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Total**<br>**Fund to which l**|**-**|<br>**-**|<br>**-**|
||||||**iability relates**|**Amount due**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Fund to which l**|**Total**<br>**iability relates**|**-**|**-**|
|||||||**Amount due**<br>**(estimate)**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
||||||**Total**|**-**|<br>**-**|
||||||||**Date of approval**|
|||||||||
||||||||25 October 2025|
||||||||25 October 2025|
|||||||||



Evolving Inverurie R&P Accounts 2024-2025 / Statement of balances 

1 

December 2007 

## **APPENDIX 3** 

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

|**Report to the**<br>**trustees/members of**|Charity name<br>EvolvingInverurie|
|---|---|
|**Registered charity**<br>**number**|**SC**<br>051571|
|**On the accounts of the**|Period start date<br>Period end date|
|**charity for the period**|Day<br>Month<br>Year<br>Day<br>Month<br>Year|
||**to**<br>01<br>08<br>2024<br>31<br>07<br>2025|
|**Set out on pages**|(remember to include the page<br>numbers of additional sheets)|
|||
|**Respective**<br>**responsibilities of**<br>**trustees and examiner**|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|
||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**<br>**examiner’s statement**|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|
||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**<br>**statement**|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.<br>to which, in my opinion, attention should be drawn in order to enable a proper|



**Signed**: Name: Relevant professional qualification(s) or body (if any): 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. 

**OSCR will accept digital or typed signatures. 

## APPENDIX 3 

## Only complete if the examiner needs to highlight material problems. 

Give here brief details of any items that the examiner wishes to disclose 

