## APPENDIX 3 Scottish Charity Regulator **----- Start of picture text -----**
Independent examiner’s report on the accounts.
Report to the Charity name
trustees/members of J oH CHareccann Aat
Registered charity SC
number OSZTLI
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
to
Ot 04 2o2Zy S| Og LOLS
Set out on pages numbersber of addtionalto include sheoteyth
Respective he 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, | 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 fettterthanthat
statement disclosed onibeattached page]
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
2. to which, in my opinion, attention should be drawn in order to enable a proper
Signed: understanding of the accounts to be reached.
Name: SopwuSoeuie JcurtyJou Date: (¢.02- 2026
Relevant professional
qualification(s) or body
(if any):
Address: Cottage
Sincraia Jraeet
HALKIEK, CAITHNESS
Kwik 6X%T
“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.
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