## APPENDIX 3 

Scottish Charity Regulator 


**----- Start of picture text -----**<br>
Report . Independent examiner’s report on the accounts wv<br> to the ppl name ;<br>trustees/members of t ECeoOLESS Roni NiCr CLXPs (Sci O )<br>Registered charity SC OSs? OQ 4<br>number —— “<br>On the accounts of the Period start date Period end date<br>charity for the period Day Month | Year "Day Month Year<br>to<br>Set o urut on Pages oO}ANPPENDIX- SS atheommeaeZ.. SGa rareroqberof Scelichalto include teesth2Deo yore?<br>_ srtbitteees The charity's trustees are responsible for the preparation of the accounts in accordance<br>sees a mes OF with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>ane examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees<br>consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations<br>does not apply. It is my responsibility to examine the accounts as required under section<br>44(1) (c) of the Act and to state whether particular matters have come to my attention.<br>Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts<br>examiner's statement Regulations. An examination includes a review of the accounting records kept by the<br>charity and a comparison of the accounts presented with those records. It also includes<br>consideration of any unusual items or disclosures in the accounts and seeks<br>explanations from the trustees concerning any such matters. The procedures undertaken<br>do not provide all the evidence that would be required in an audit and, consequently, | do<br>not express an audit opinion on the view given by the accounts.<br>Independent examiner’s _In the course of my examination, no matter has come to my attention [other than that<br>statement disclosed on the attached page*]<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
Independent examiner’s<br>statement<br>**----- End of picture text -----**<br>


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 


**----- Start of picture text -----**<br>
Signed: 2. tounceeending which,iamy  ofopinion, the acc6untsSipe to beshould reached. be drawnapsejp-order to enable. g-proper<br>Name: WUhope, Date: iN .\8. 2S<br>Relevant professional LESUm|; Poona aid><br>qualification(s) or body MCC CROrA. )<br>(if any):<br>ones UPPER, CULErRme semen<br>COUT DENA Ed. 0t><br>PECRLES<br>HAWS ato.<br>“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<br>following page.<br>**----- End of picture text -----**<br>


## 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 

