Independent Examiner’s Report to the Trustees of
Fair Justice System for Scotland Group Scottish Charity Number: SC052329
I report on the accounts of the charity for the financial year ended 30/09/2025.
Responsibilities of the Trustees
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Accounts (Scotland) Regulations 2006 (as amended) and for ensuring that they comply with the requirements of the Charities and Trustee Investment (Scotland) Act 2005.
Responsibilities of the Independent Examiner
My responsibility is to examine the accounts under section 44(1)(c) of the 2005 Act and to state whether specific matters have come to my attention.
An independent examination is 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.
Basis of Independent Examiner’s Statement
My examination was carried out in accordance with guidance issued by the Office of the Scottish Charity Regulator (OSCR). The examination involved reviewing the accounting records and accounts and performing procedures to enable me to reach a reasonable level of assurance that the accounts are free from material misstatement.
Office 14C, 316e Ilford Lane, Ilford, IG1 2LT
george@klsaccounting.tax www.klsaccounting.tax
[44] 20 8044 5414
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention :
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
to prepare accounts which accord with those records in accordance with section 44(1)(b) of the 2005 Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Independent Examiner
Name: GEORGE OSEI ACMA/CGMA, AFA MIPA Professional qualification: CIMA, IFA Date: 08/04/2026