## **Independent examiner’s report on the accounts**
**Report to the trustees/members of Registered charity number On the accounts of the charity for the period Set out on pages**
**Goan Community Aberdeen**
|**Independent examiner’s report on the accounts**|**Independent examiner’s report on the accounts**|**Independent examiner’s report on the accounts**|**Independent examiner’s report on the accounts**|**Independent examiner’s report on the accounts**|**Independent examiner’s report on the accounts**|**Independent examiner’s report on the accounts**|
|---|---|---|---|---|---|---|
|**Goan Community Aberdeen**|||||||
|**SC052584**|||||||
|Period start date||||Period end date|||
|Day|Month|Year||Day|Month|Year|
|23|08|2024|**to**|23|08|2025|
||||||||
||**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**dependent examiner’s**
**statement**|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
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.|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
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.|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
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.|
|---|---|---|---|---|
|||My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
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 viewgiven bythe accounts.|||
|||In the course of my examination, no matter has come to my attention
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|||
|**q**|**Signed:**
**Name:**
**Relevant professional**
**ualification(s) or body**
**(if any):**
**Address:**|SIGN|**Date:**|`06/08/2026`|
|||`Adam Finkel-Gates`|||
|||`Chartered Management Accountant`|||
|||`5 South Charlotte Street`|||
|||`Edinburgh `|||
|||`EH2 4AN`|||
||||||
**Independent examiner’s statement**
|**Signed:**|SIGN||**Date:**|`06/08/2026`|
|---|---|---|---|---|
|**Name:**|`Adam Finkel-Gates`||||
|**Relevant professional**|||||
|**qualification(s) or body**
**(if any):**|`Chartered Management Accountant`||||
|**Address:**|`5 South Charlotte Street`||||
||`Edinburgh `||||
||`EH2 4AN`||||
||||||
## **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**
```
The current accounts satisfy the requirements set out in the
regulations.
To assist in your annual accounts production, we make a free
excel based template available on our website, this would
ensure any and all additional information is completed. If you
are interested you can access the spreadsheet from
www.cfo.scot.
```