## **Independent Examiner’s Report to the Trustees of Glenmore Lodge Mountain rescue Team SC052871** 

I report on the accounts of the charity for the year ended 31[st] March 2025 

Respective responsibilities of trustees and examiner 

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities 

Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 examiner’s statement 

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 view given by the accounts. 

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 Regulation 4 of the 2006 Accounts Regulations 

- 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 understanding of the accounts to be reached. 

Name: David Henderson 

Relevant BA Accountancy & Finance: 

Address: 9 Dalbeg Road, Carrbridge, PH23 3BH 

Date: 10[th] February 2026