APPENDIX 3 oscr Office of the s(lsh Chlty Rogl¢0r Independent examinerf8 report on the accounts R•port to th• CP•rty name tru•te••lm•mb•rn af FrierKls of HackJar¥J Tk(sCIO) R•gl•t•r•d ¢harlty SC062020 numbor On th• accounts of th• charlty for the perfod Period start dato Morth Period and date Month Y•4r 8•t out on pag•• R••pttlv• Th8 th"t¥S trusts8$ are r88pwwblo fcy Ihg prgparats'on of the aCUnIS in K£ordanc• r•spon8lblllllu of wth the lefm$ of the Chwrtias and Trust8è Inv8Stm8nl (Scollandl 21)JS Act and the tru•lM• and oxamlnor Charrties Accounts (Scollandl R8gulations 2CTh. Th8 chanty Irusleas ¢onsidw that the audit rewiremenl of Regulats'on 10t1 I lal lo Icl of the AcCnIS Regulations doe$ not apply. 11 is my respsI.11ty lo examine th8 actounls 03 requirwj under secticn 44111 (cl of the Act arKt lo $tal6 whfrther pwb'cular matters have o)mo to my attontion. Ba•1• of Ind•p•nd•nt My examination is cwned in acc£xdanc8 wth Regulatson 11 of th8 Chanlies •xamln•e• •lt•m• Accounts Iscollandl Regulats(S 2c. An examination indLxles a review of the accoLtntsw reo)rds kept by the charity aTrJ a crlmparison of the accounts presented with those rec¢rds. It also irbdudgs considwalion d any unusual items or disdosures in the accounts and seeks eyplanalions from Ihe trustees eoncaming any such mattors. The ocedures urthrtaken do not rKovid8 all the eviden¢• that would t required in an a111 and, 04Uent1y. I do not express an audit Opini on acc4)unls. Ind•p•nd•nt •xamln•V• In the course of my examinatiijn, no matter hos cgxn8 to my attention l¢Xher than that •tat•m•nt disdos•l on tt attthd p•301 whith giv8s m8 re88M8t40 wso to that in any malerk91 re8pec the requiremerrts.. to keep accountirvJ recth8 in with Sect 4q11 lal of the 2c5 Act and Regulation 4 of the 2Cffi Accounts Regulati$, and to prepare accounts lch accord the a(wunling recryd$ ar¥J comply with Regulation 9 of the 21x6 Accthnts Regulatic3 have not ton m, ty to whrth, in my opinion, attenticm shtsjld be dr in ordor to onablo a prowr understanding (rf the actyyjnts lo be rehad. Slgnad: L Name: Karen V Thomson Rdevant professlonal quallficlon(s) or body {If any): Address: Govilon Finstown Orkney KW17 2ES
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