APPENDIX 3
oscr
Office of the s(￿lsh Ch*lty Rog￿l¢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 aC￿UnIS 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 AcC￿nIS Regulations doe$ not
apply. 11 is my resp￿sI￿.11ty lo examine th8 actounls 03 requirwj under secticn 44111 (cl
of the Act arKt lo $tal6 whfrther pwb'cular matters have o)mo to my attontion.
Ba•1• of Ind•p•nd•nt My examination is cwned in acc£xdanc8 wth Regulatson 11 of th8 Chanlies
•xamln•e• •l*t•m•￿ Accounts Iscollandl Regulats(￿S 2c￿. An examination indLxles a review of the
accoLtntsw reo)rds kept by the charity aTrJ a crlmparison of the accounts presented with
those rec¢rds. It also irbdudgs considwalion d any unusual items or disdosures in the
accounts and seeks eyplanalions from Ihe trustees eoncaming any such mattors. The
ocedures urthrtaken do not rKovid8 all the eviden¢• that would t* required in an a￿111
and, 0￿￿4Uent1y. I do not express an audit Opini￿ on acc4)unls.
Ind•p•nd•nt •xamln•V• In the course of my examinatiijn, no matter hos cgxn8 to my attention l¢Xher than that
•tat•m•nt disdos•l on tt* attthd p•301
whith giv8s m8 re88M8t40 wso to that in any malerk91 re8pec* the
requiremerrts..
to keep accountirvJ recth8 in with Sect￿ 4q11 lal of the 2c￿5 Act and
Regulation 4 of the 2Cffi Accounts Regulati￿$, and
to prepare accounts ￿lch accord the a(wunling recryd$ ar¥J comply with
Regulation 9 of the 21x6 Accthnts Regulatic￿3
have not t*on m￿, ty
to whrth, in my opinion, attenticm shtsjld be dr*￿ in ordor to onablo a prowr
understanding (rf the actyyjnts lo be re￿had.
Slgnad: L
Name: Karen V Thomson
Rdevant professlonal
quallfic*lon(s) or body
{If any):
Address: Govilon
Finstown
Orkney
KW17 2ES