## **APPENDIX 3**
||**Independent examiner’s report on the accountsV2**|
|---|---|
|**Report to the**
**trustees/members of**|Charity name
Never Alone Depression Support Group|
|**Registered charity**|**SC005882**|
|**number**||
|**On the accounts of the**|Period start date
Period end date|
|**charity for the period**|Day
Month
Year
Day
Month
Year
1st
Sept
2023
**to**
31st
August
2024|
|**Set out on pages**|(remember to include the page
numbers of additional sheets)|
|||
|**Respective**
**responsibilities of**
**trustees and examiner**|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
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**
**examiner’s statement**|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
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**
**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 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 not been met, or|
||2. to which, in my opinion, attention should be drawn in order to enable a proper|
||understanding of the accounts to be reached.|
|**Signed**:**|**Date:**
13/01/2025|
|**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
Disclosure section
Only Complete rf the examiner needs to highlight material problems.
Give here brief details of
any items that the
examiner wishes to
disclose
Enter SC No. below
APPENDIX 2
Enter charity name below
**SC005882**
## **Never Alone Depression Support Group**
|||||**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||Period start date||||||||Period end date|Period end date|||||||
|||**For the period**
**from**|||01
Day||Sept
Month||||2023
Year|**to**|Day
31||Month
August||||Year
**2024**||||
|**Section A Statement of receipts and payments**|||||||||||||||||||||||
|||**Unrestricted**
**funds**|||**Restricted**
**funds**||||**Expendable**
**endowment**
**funds**||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**||||**Total funds last**
**period**|**Total funds last**|
|||**to nearest £**|||**to nearest £**||||**to nearest £**||||**to nearest £**||||**to nearest £**||**to nearest £**||**to nearest £**|**to nearest £**|
|**A1 Receipts**|||||||||||||||||||||||
|Donations||**107**|**107**||||||||||||||**107**|**107**|**107**||**3,886**||
|Legacies|||||||||||||||||**-**|**-**|**-**||**-**|**-**|
|Grants|||||||||||||||||**-**|**-**|**-**||**3,784**||
|Receipts from fundraisingactivities|||||||||||||||||**-**|**-**|**-**||**-**|**-**|
|Gross tradingreceipts|||||||||||||||||**-**|**-**|**-**||**-**|**-**|
|Income from investments other than|||||||||||||||||||||||
|land and buildings||**1**|**1**||||||||||||||**1**|**1**|**1**||**2**|**2**|
|Rents from land & buildings|||||||||||||||||**-**|**-**|**-**||**-**|**-**|
|Gross receipts from other charitable|||||||||||||||||||||||
|activities|||||||||||||||||**-**|**-**|**-**||**-**|**-**|
||||||||||||||||||**-**|**-**|**-**||**-**|**-**|
|**_A1 Sub total_**|**_A1 Sub total_**|**108**|**108**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**108**|**108**|**108**||**7,672**||
|**A2 Receipts from asset &**|||||||||||||||||||||||
|**investment sales**|||||||||||||||||||||||
|Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 108**
**-**
**-**
~~—~~|||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**108**|**-**
**-**
**-**
**108**|**-**
**-**
**-**
**108**||**-**
**7,672**||
|**A3 Payments**|||||||||||||||||||||||
|Expenses for fundraising activities||**461**|**461**||||||||||||||**461**|**461**|**461**||**250**|**250**|
|Gross trading payments|||||||||||||||||**-**|**-**|**-**||**-**|**-**|
|Investment management costs|||||||||||||||||**-**|**-**|**-**||**-**|**-**|
|Payments relating directly to charitable|Payments relating directly to charitable||||||||||||||||||||||
|activities|||||**734**|**734**|**734**||||||||||**734**|**734**|**734**||**1,580**||
|Grants and donations||**1,525**|||**1**|**1**|**1,000**||||||||||**2**|**2**|**2,525**||**-**|**-**|
|Governance costs:|||||||||||||||||||||||
||||||||||||||||||**-**|**-**|**-**||**-**|**-**|
|Audit / independent examination|||||||||||||||||**-**|**-**|**-**||**-**|**-**|
|Preparation of annual accounts|||||||||||||||||**-**|**-**|**-**||**-**|**-**|
|Legal costs|||||||||||||||||**-**|**-**|**-**||**-**|**-**|
|Other|Other|Other**233**|**233**||||||||||||||**233**|**233**|**233**||**614**|**614**|
||||||||||||||||||**-**|**-**|**-**||**-**|**-**|
|**_A3 Sub total_ **||**2,219**|||**1,734**|**1,734**|**1,734**||**-**|**-**|**-**||**-**|**-**|**-**||**3,954**|**3,954**|**3,954**||**2,444**||
|**A4 Payments relating to asset and**|||||||||||||||||||||||
|**investment movements**|||||||||||||||||||||||
|Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 2,219**
**1,734**
**-**
**-**
**3,954**
**2,444**
~~SSSSS~~|||||||||||||||||||||||
|**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**2,111)**
**(**
**1,734)**
**(**
**-**
**-**
**3,846)**
**(**
**5,227**
**-**
**2,111)**
**(**
**1,734)**
**(**
**-**
**-**
**3,846)**
**(**
**5,227**
~~——————~~||||||||||||||||||||||
APPENDIX 2
**Never Alone Depression Support Group**
**SC005882**
## **Section B Statement of balances**
|**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**3,493**
**2,111)**
**(**|**Restricted funds**
**to nearest £**
**1,735**
**1,734)**
**(**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**|
|---|---|---|---|---|---|---|---|---|
||Cash and bank balances at start of year||||||**5,227**||
||Surplus / (deficit) shown on receipts and
payments account||||||**3,846)**
**(**|**5,227**|
||||||||**-**||
||||||||**-**||
||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**1,381**|**0**|**-**|**-**||**1,382**|**5,227**|
|||-|
-|
-
**Fund to which**|
-
**asset belongs**||
-
**Market valuation**
**to nearest £**|
-|
|||||||||**Last year**
**to nearest £**|
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**||**-**|
**-**|
||||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**|
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||**Details**|||**Total**
**-**
**Fund to which liability relates**|**-**||
**-**|
**-**|
||||||||**Amount due**
**to nearest £**|**Last year**
**to nearest £**|
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||**Details**|||**Total**
**Fund to which liability relates**|||**-**|**-**|
||||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**|
||||||||||
||||||||||
||||||||||
||**Signature**|||**Total**
**Print Name**|||**-**|
**-**|
|||||||||**Date of**
**approval**|
/ Statement of balances
December 2007
2