2025-12-31-accounts

1 st Brechin Rainbows Independent examiner's report on the charlty's accounts Report to the Trustees of 1st Brechln Rainbo on the charlty's accounts for the perlod 1 January 2025 to 31 December 2025 The charity's trustees are responsible for the preparation of the accounls In accordance with the ternis of the Charitie5 and Trustee Investment (Scotlandl 2￿5 Act and the Charit7e5 Accounts Iscotlandl Regulations 2(￿. The charity I re5pon51bllltles of trustees consider that the a￿lit requirement of Regulation 1(K1) Idl of the trustees and examlnw Accounts Regulati(K15 doe5 r￿t apply. It is my re5pon57bility to examine the accounts as required under section 44111 Icl of the Act and to State whether particular matters have come to my attention. My examination Is carried out in accordance with Regulati(￿ 11 of the Charit7es Accounts IScotLaThJl Regulations 21X. An examTnat70n inclth a review of the accountlng records kept by the charity and a c¢Jnparison of the accounts Ba51$ of Independent pre$￿ted with those reccKIts. It also ir￿lL#￿e$ consideration of any unusual examlner's statement items or disclosures in the aCcO￿ts and seeks explanations from the tn￿t concerning any matter5. The Pr￿edureS undertaken (b not provide all the evidence that w￿ld be required in an a￿JIt and. consequw5tly) I do not expre55 an audit OpinTr￿ on the acCo￿ts. In the ctyjrse of my examination, no matter has come to my attention, other than discosed below 1. •thlch glves me reasonable cause to beileve that In any material respect the requirements: Independent examlnLY'S . to prepare accounts which accord vhth the acc¢JJnting records arKJ comply . statement th Regulation 9 of the 2CQ6 Accounts Regulations to keep accountirry records in accordance with 5ettion 44111 lal of the 21X)5 Act and Regulation 4 of the 2[￿ ACco￿ts Regulations. and have not been met 2. to which. in my opinion. attention should be drawn In order to enable a proper understanding of the acc1x￿ts to be reached. ,, Stsned: Date: 'Name: Relevant professional quallflcatlon(s) (If anyl: Address: tra-iAw, ¢JDIi Ltr I Z Glve here brlef detalls (If any) that the examlner w15hes to dlsclose uwJiThJ Scotland Una Acts)UF)ts T¥nFAale Vwsv)n.' Mar22