APPENDIX 3 OSCR Scottish Charity Regulator Independent examiner's report on the accounts V2 Report to the Charity name trusteeslmembers of CLAN BAIRD SOCIETY SCOTLAND Registered charity SC052134 number On the accounts of the charity for the period Period start date Month Period end date Month Day Year Day Year 01 January 2024 to 31 December 2024 Set out on pages 1 to 5 (remember to include the page numbers of additional sheets) Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner 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 My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement 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 view given by the accounts. Independent examiner's In the course of my examination, no matter has come to my attention statement 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 to which, in my opinion, attention should be drawn in order to enable a proper understandin of the accounts to be reached. Signed: Name: Relevant professional qualification(s) or body (if any): 3/09/2025 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. APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose APPENDIX 2 SC052134 OSCR Receipts and payments accounts For the period from to 01 January 2024 31 December 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 to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 266 266 73,784 Legacies Grants Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities A1 Sub total 266 266 73,784 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total Total receipts 266 266 73,784 A3 Payments Expenses for fundraising activities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations 275 275 361 Governance costs: Audit / independent examination Preparation of annual accounts Legal costs Other 1,602 A3 Sub total 275 275 1,963 A4 Payments relating to asset and investment movements Purchases of fixed assets Purchase of investments A4 Sub total zzzzz Total payments 275 275 1,963 (9) 71,821 A5 Transfers to l (from) funds Surplus / (deficit) for year 9) 71,821 APPENDIX 2 SC052134 Additional analysis (2) 5 Breakdown of unrestricted funds nil Total Total unrestricted funds unrestricted funds last period Receipts Donations Legacies Grants Receipts from fundraisi ng activities Gross trading receipts buildings Rents from land & buildings Gross receipts from other charitable activities Sub total 266 266 73,784 266 266 73,784 Receipts from asset & investment sales Proceeds from sale of fixed assels Proceeds frorn sale of investments Total receipts 266 266 73,784 Pa rnents Expenses for fundraising activitie5 Gross trading payments Invesiment management costs Payments relating directly to charitable activities Grants and donations Governance costs: 275 275 362 Audit l independent examination Preparation of annual accounts Legal costs 1,240 Sub total 275 275 1,602 Payments relating to asset and investment movements Purchases of fixed assets Purchase of investments 72,112 Sub total 72,112 Total payments 275 275 73,713 {9) {9) 71 Transfers to l (from) funds Surplus / (deficit) for year (9) (9) 71 Nature and ur ose of funds Oscar 2024Ad¢Jitional notes (2) December 2007 APPENDIX 2 SC052134 Section B Statement of balances Expendable endowment funds to nearest £ Permanent V.."- endowment funds to nearest £ Total current . period Restricted funds Total last period Cate9orieti n¢tails funds to nearest £ to nearest £ to nearest £ to neaiest £ B1 Cash funds Cash and bank balances at start of year Surplus l (deficit) shown on receipts and payments account Cash and bank balances at end of year 62 71 (Agree balances with receipts and payments aGcount(s)) Fund to which asset belongs Market valuation Last year Details to nearest £ B2 Investments Total Fund to which asset belongs Current value lif available) to nearest £ 72,112 Last year Detai15 Cost (if available) to nearest £ to neaiest £ B3 Other assets 72,112 72,112 Pro ert Total 72,112 72,112 72,112 Detail Fund to which liability relates Amount due Last year to nearest £ to nearest £ B4 Liabilities Total Amount due (estimate) to nearest £ Details Fund to which liability relates Last year to nearest £ B5 Contingent liabilities Total Signed by one or two trustees on bèhalf of all the trustees Signature Print Name Date of approval 2L Oscar 2024 1 Statement of balances DeGember 2007 APPENDIX 2 SC052134 Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) Type Oi activity or pi'ojeLt supported Indlvldual I fnstitution Number of 9rants made C2 Grants Total 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 whicli 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 Transactfon amount (£) Balance outstandlng at eriod end C5 Transactions with trustees and connected persons C6 Other information Oscar 20241 Notes December 2007 APPENDIX 2 SC052134 Additional analysis (1) Analysis of receipts and payments 1 Donations Permanent endowment funds to n8arest £ Unrestricted funds Expendable Total current period Restricted funds endowment funds to nearest £ Total last period to n8ar8st £ to nearast £ to n6arest £ 266 266 73,784 Total 266 266 73,784 2 Grants unrestricted Total current Restricted funds Total last period to nearest £ to nearest £ Total 3 Gross receipts from other charitable activities Permanent endowment funds to naar6St £ Unrestricted funds Expendable endowment funds to nearast £ Total current period to nearest £ Restrlcted funds Total last period to naarost £ to nearest £ to noarost £ Total 4 Payments relating directly to charitable activities Permanent endowment funds Unrestricted funds Expendable endowment funds to nearest £ Total current period Restricted funds Total last period to near8st £ to nearest £ to nearest £ to nearest £ Total reference error Oscar 2024Additional notes (1) December 2007