Office of the Scottish **Charity Regulator** ## **APPENDIX 1** **Trustees’ Annual Report for the period** Period start date Period end date | Day Month Year Day Month Year From To 05 ~~a~~ 01 2024 31 03 2025 ~~Sf |~~ ## **Reference and administration details** ~~||~~ > **Charity name** Highland VIP Walking Group **Other names charity is known by Registered charity number SC** 053039 > **Charity’s principal address** 25a Stratherrick Gardens Inverness > **Postcode** IV2 4LX **Names of the charity trustees on date of approval of Trustees’ Annual Report** ||Chairperson||| |---|---|---|---| ||Treasurer||| ||||| ||||| ||||| ||||| |~~|~~|~~|~~||| |~~|~~
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~~—~~|~~||~~||| |~~—~~|||| |~~—~~|||| |~~—~~|||| **1** APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) Name Dates acted if not for vthole year 5.1.2024-24.6.2024 5.1.2024-28.4.2025 Structure, governance and management Type of goveming document SCIO {Scoth"sh ChatrtatAe Inc(xpOtat￿l c￿g￿lSaIlonI We cover the Highland area. Main￿ Invemess tr￿eV￿ ¥%* do have peq)le aCCe￿ng group from further afield in Ihe Highlands. Alness, InVer9)rdc￿ and Arderseir. We have a wrrtlen conslrtuts.on in pkgce which is accesible lo everyone. We also have an easy re￿1 ve￿[￿ and can have Ihis adapted rf other formats are r￿Ul￿e￿ e.g Braille. Large ptint etc. The particulars of the conslrtulw)n, which goveming document contairts Ihe purwses and regulates the administration of the charty. We operate ￿ a minimum of three arKJ maximum of seven trustees. When forming the charity the original trustees voted in add￿'on81 tmslees Trustee recruitment and appointment Objectives and activities Charitable purposes rflrfp IDrlhe tsYJlKxn1hpfaulrf￿1￿ach￿￿es a[pwrr￿ri￿ Int￿￿r had extre￿ to marry peop￿. trAJtm p¥b"¢￿ar10 tmse svjhl k)ss. Inylnnem aTrJ bliTrJness. yt ty￿gr￿pto becm rTr￿er5 n tsrcomrmty. We lo ad F*L* skilbwM51 a SafPen￿￿￿Y￿enl alkYm￿ ￿￿M￿￿be[st0ty r￿￿arbY1l￿st0￿KjEn tsrexperim5 ￿ lrfe. [knekW￿g an athiewrrfj a r￿ qua1ffical1c￿ Also *amiw ￿lch ￿ be ublised m hjme Ife skills. ncrea5w ￿￿ence ensutw ￿ p￿C31 merrtal ￿lIb￿ng. We to h￿t0￿￿XIetheTMde[1{X￿tNrtv(￿ ￿S t*5t t a ￿[son t￿dI￿ incbAve resrecthl way. Summary of the main activities in relation to these objects APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period a(IMties that may ￿t have been pwlblethEtolhpir Ittyaitment n a safp secureydy. c￿7￿￿￿er yMtThnitu. archery. the Iw frcffl ￿ve￿￿$S to Lc(halsh aTrJ w*•J overthe Skye bw. We atwhaitr* grrWwantst0ath￿ *)J dolhis. Th gr¢w¥e al in¥cl¥ed r d shaNh)wnvK. Thi5 clincbjshm team*ryk. W8 have￿￿￿ed In pathrthpwbth PaTthethp$fcf Wdlbw"ro. this has ￿¥bloO ￿t0 styJCeIree￿d ¥*u*le tramj c Walk ￿*￿traIlIng. TP¥s alkn% usto en5urewrwalks atp pr(WKIEd in a 5afE and inchjsive ￿￿ne[. Jayr Pree￿ has also pro¥ided a ¥ery ¥alUab￿ dass on tra1￿Ce and linked us in nabuewalks We P*thershlp H*hkYe H￿?￿d% has alNyA*d usb)actess a r¥¥JÈd pWca activities frEe CICh￿e•￿J￿ ¢￿tI￿t0 gruw. Thi5 benefftto¢yJrrrembers tthy5Kal We recei%vJfrVeguKJetrai￿g ¢m Shjhted from fyjkje thws. kiThlty 5essmsfrYuswhKh enab 40 to belrained ￿ sill￿ g￿l[￿J. TPE5e *EtE 50nEofour¥o un s. frEnts atKI Tamity. &3lffrom Ihe Ch￿all How which *puye reolaty. our hxal hardresser aThJ nail tecMicI￿ c￿￿enty fve Feop* with viyjal iyitmErts (AJrknA Tvsco tharry)1(￿ wpx) c(Xth￿t0 sU￿rt n￿3 trainYvJ*ds ton tyjr chany)IM atTesco ec￿￿￿10 *Jrwt¢￿rthffj by We have had the neyy, also r￿￿inated fci8orneaw¥d5. We IBabJed fAIB( Chri5bnasday. Wth Ihe ¥o1Wbte￿(￿thPYear￿￿￿. We ¥veexlreffltyKKtyto asked by d¢xrgrow wibws , like lo ￿ the tharty iM) Of￿1[5￿￿ YohJnteetsw*o lo complde u￿1r been a lasbc •JditKffi to ourgKw. The ask Wd5 thatlhey wxyt a chanty IL¥ three ￿¥￿th5. T ree MOD s came wert Ilw tx*h aCh￿ved lhergO￿ ￿ award. l am (￿1VJhI￿ltO 5ayth3111w ￿￿tIm12t0 u5. Thp gits have ￿ a d teycrt wth SLVt(rftsrrfJ the group 11 has a ddvjhl to watch them gro* c￿￿ence. ￿1￿j tdaknShV5￿ ￿ ab* to bt5ee may newj In a very SUPPOTtsve and WWSLYniywaythut ￿r￿j Financial review Brief statement of the charity's policy on reserves We will continue to review our reserves and ensure that all funds are utilised in the best interest of the charity. We will ensure that we follow our policy in place for this. Details of any deficit NIA Donated facilities and services (if any) W8**re It￿Ja Mac Red C￿"r&) en* usto keepll cw r¥Thiwakns sa We have at prewl 22 volrtws￿ ha¥e tr*en ab* lo Wi￿11￿ LÈlivery ofourgrow advrtes. Tware all 3tNJ p￿¥KI2 cotrnnited swxtto￿j￿g[￿p. We have lit*sM o *y)￿sfOr$crtrJ11. ¥ery dcmatsd hisbTh to Lwgari58 rMlr3v* arra*]eMtswh￿* ave atthechieftain ha$w￿￿j. sp￿. uye c11ack￿ at m¢h￿0. She has l8oensured thatal cwrwjests APPENDIX 1 other optional information Very sadly we have lost five members slnce November 2023. The first bein brigade. to have as a much loved member of the group. He loved to share stories about his time V￿th the fire as a very kind and gentle man wth a fantastic sense of humour. He is sorely missed by the group. We are fortunate ho continues to come and support our group. We then lost our dear friend￿ ￿a$ one of our volunteers. He was very well known and respected for hls kindness and diplomacy. ￿had this amaang knack of getting people to believe in anything he said even rf far fetched. He brought many laugh and interesting story to the grou as one of the eople who was commited to making our open water journey achievable. Sadly he did not make this, ame along to meet and support the group to our trip to Loch Insh where we achieved this goal. Our loss continued with the passing of njoyed attending the events, meeting and chatting to others. had a keen passlon for cars and bullt his very own Rod which has won many awards. It is truly a work of art. In times of deterioratin health ontinued to be positive and insperational to all. We are fortunate that we continue to have the support fro who loves coming to help at our walks and events and ￿￿WhO is one of our very valued Board members. sadl assed at the start of this year. Anna loved coming to the group and travelled all the way from Ullapool with support from each month. Although Anna had moved to be closure lo her family and could no longer attend the walks she kept in regular contact with group members to let us know she was doin well. We are ve fortunate to have one of our volunteers who was introduced to us through is also still in contact. Very sadly on the 2nd of March 2025 we lost the lrfe and sole of the group. as a dedicated and loyal friend to us all. She had a listening ear and the patience of a saint. She was up for everything. and keen to promote the group. We had several members join after she had met them in the local park and suggested they come along. She loved a party and was quite often seen with either a roseso or gin In hand and always a smlle on her face. Her beloved gulde dog Vespa was always close by. continue to support our group. As our group is quite a small and close group. the loss of these members has had a huge impact on us all. Due to the factwe have fiymed great friendships we have been able to support each other through the traumatic losses of our friends. Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) OSCR will accept digital or typed slgnatures Full name(s) Position (e.g. Chair) Chair Date 28.09.2025 Enter SC No. below Enter charity name below **SC** ## **Receipts and payments accounts** |||||||||Period start date|Period start date|Period start date|Period start date|Period start date|Period start date||||Period end date|Period end date|Period end date|Period end date|Period end date|||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||**For the period**
**from**||||Day|Day||Month||Month||Year|**to**|Day||Month||||Year|||| |**Section A Statement of receipts and payments**||||||||||||||||||||||||| |||**Unrestricted**
**funds**||||**Restricted**
**funds**|||||**Expendable**
**endowment**
**funds**||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**||||**Total funds last**
**period**|**Total funds last**| |||**to nearest £**|**to nearest £**|||**to nearest £**|**to nearest £**||||**to nearest £**||||**to nearest £**||||**to nearest £**||**to nearest £**||**to nearest £**|**to nearest £**| |**A1 Receipts**||||||||||||||||||||||||| |Donations|||||||||||||||||||||**-**|||| |Legacies|||||||||||||||||||||**-**|||| |Grants|||||||||||||||||||||**-**|||| |Receipts from fundraisingactivities|||||||||||||||||||||**-**|||| |Gross tradingreceipts|||||||||||||||||||||**-**|||| |Income from investments other than||||||||||||||||||||||||| |land and buildings|||||||||||||||||||||**-**|||| |Rents from land & buildings|||||||||||||||||||||**-**|||| |Gross receipts from other charitable||||||||||||||||||||||||| |activities|||||||||||||||||||||**-**|||| ||||||||||||||||||||**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_**|||**-**||**-**|**-**|**-**|**-**||||**-**||**-**|**-**|**-**||||**-**||**-**|**-**| |**A2 Receipts from asset &**||||||||||||||||||||||||| |**investment sales**||||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_**
**-**
**-**
**-**
**_Total receipts_**
**-**
**-**
**-**
~~—~~|||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||||**-**
**-**
**-**
**-**||**-**
**-**|**-**
**-**| |**A3 Payments**||||||||||||||||||||||||| |Expenses for fundraising activities|||||||||||||||||||||**-**|||| |Gross trading payments|||||||||||||||||||||**-**|||| |Investment management costs|||||||||||||||||||||**-**|||| |Payments relating directly to charitable|Payments relating directly to charitable|||||||||||||||||||||||| |activities|||||||||||||||||||||**-**|||| |Grants and donations||||||||||||||||||||||||| ||||||||||||||||||||||**-**|||| |Governance costs:||||||||||||||||||||||||| ||||||||||||||||||||||**-**|||| |Audit / independent examination|||||||||||||||||||||**-**|||| |Preparation of annual accounts|||||||||||||||||||||**-**|||| |Legal costs|||||||||||||||||||||**-**|||| |Other|Other|Other||||||||||||||||||||||| ||||||||||||||||||||||**-**|||| ||||||||||||||||||||**-**|**-**|**-**|||| |**_A3 Sub total_**||||**-**||**-**|**-**|**-**|**-**||||**-**||**-**|**-**|**-**||||**-**||**-**|**-**| |**A4 Payments relating to asset and**||||||||||||||||||||||||| |**investment movements**||||||||||||||||||||||||| |Purchases of fixed assets
Purchase of investments
**_A4 Sub total_**
**-**
**-**
**-**
**_Total payments_**
**-**
**-**
**-**
~~——————~~|||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||||**-**
**-**
**-**
**-**||**-**
**-**|**-**
**-**| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
~~=——————~~|||||||||||||||||||||||| **SC** 053039 APPENDIX 2 ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**|**Details**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**
0
6079|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|0
3019||||**-**|0| ||Surplus / (deficit) shown on receipts and
payments account|||||**-**|9098| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**-**
3019|**-**
6079|**-**|**-**|**-**|**-**
9098| |||-|
-|
-
**Fund to which**|
-
**asset belongs**|
-
**Market valuation**
**to nearest £**|
-| ||||||||**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**-**
**Fund to which liability relates**|**-**|
**-**|
**-**| |||||||**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which liability relates**||**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature***|||**Total**
**Print Name**||**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||6.10.2025| ||||||||6.10.2025| - _**Please note - OSCR will accept digital or typed signatures**_ 2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances December 2007 2 APPENDIX 2 **SC** 053039 ## **Section C Notes to the Accounts** **C1 Nature and purpose of** National Lottery Grant of £6900 to be spent within 2 years or receipt. Breakdown: **funds** _(may be stated on_ Posters £100Tickets £100 _analysis of funds worksheets)_ Office equipment £100 Saftey equipment £500 Venue hire £300 Training £300 Activities £1500 Transport £2000 Meal subsidy £1000 Entertainment £1000 Asda foundation £450 towards our away day for the group members, family and friends £200 Cash4clubs earmarked for the away day to LochInsh September 2025 |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C5 Transactions with trustees**
**and connected persons**
**C3b Trustee remuneration -**
**details**
**C4b Trustee expenses -**
**details**
**C2 Grants**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---|---| ||||||| ||||||| ||||||| ||||||| ||||||| |||||**Total**|**-**
| ||||||| ||If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)||||
x| ||**Authority under which paid**||||**£**| ||N/A||||x| ||||||| ||||||| ||||||| ||||||| ||||||| ||If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)|||this box|x| |||**Nature of transaction**||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||x| ||
**Nature of relationship**|||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| ||||||| ||||||| ||||||| ||||||| ||||||x| ## **C6 Other information** 2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes December 2007 3 sc 053039 Additional analysis {1 } Anal￿5 of receipts and pasrynents 1 Donation5 Tirfal cwrent to nE3tE5t£ Invemess Crasy Goff Fur*tsfrDm wze¥em pl￿10 a thanty 433 1238 2 Grants Ti*al cwrent Trf41 to Th&7￿5¢¢ 26 04.24 Nat￿￿￿ Lottwy 6900 450 450 201K> Ca5h4dubs 9350 9350 8 Gross r•c•ipts Irom oth•r clwrtabl• actMt*s T￿1 cwrent Trtal la5tWKxI tornar¢5t£ tr*fth¥E5tt to Trpar¢5tE st￿e cdlectw day5 T26 Raffle sa al sch￿1 dress day 1027 167 167 3284 3284 4 Pa￿l•nts r•lats"ng dir•¢tlyto charrtabl• activrti•s Se￿ul ItU51 Loth Insh Xmas pa Plwirrfj day K￿e of Loch*sh Rad￿ ItrteT¥ 42 1753 265 42 1753 1593 1328 571 571 Qu 370 370 2028 2670 4698 APPENDIX 2 > **SC** 053039 ## **Additional analysis (2)** |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |---|---|---|---|---|---|---|---| |Donations|1238|||||**-**
1238|| |Legacies|265|||||**-**
265|| |Grants||||||**-**|| |Receipts from fundraisingactivities|1919|||||**-**
1919|| |Gross tradingreceipts|7|||||**-**
7|| |buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities|1364|||||**-**
1364|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**
4793||**-**|**-**|**-**|**-**
4793|**-**
0| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**
0||**-**|**-**|**-**|**-**|**-**| ||**-**
4793||**-**|**-**|**-**|**-**
4793|**-**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities|1587|||||**-**
1587|| |Grants and donations|30|||||**-**
30|| |Governance costs:|157|||||**-**
157|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**
1774||**-**|**-**|**-**|**-**
1774|**-**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**
0||**-**
0|**-**
0|**-**
0|**-**
0|**-**
0| |||||||-|| ||**-**
1774||**-**|**-**|**-**|**-**
1774|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||| |||||||**-**|| ||||||||| ||**-**
3019||**-**|**-**|**-**|**-**
3019|**-**| |||||||-|| |**Nature and purpose of funds**|||||||| |£157 relating to governance costs was relating
signage and gereral expenses.||||to general expenses, contribution to|||| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2) December 2007 APPENDIX 2 **SC** 053039 ## **Additional analysis (3)** |**Receipts**
**6 Breakdown of restricted funds**|**Restricted fund**
**1 - enter name of**
**fund below**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |---|---|---|---|---|---|---| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|9350||||**-**
9350|0| |Receipts from fundraisingactivities|||||**-**|| |Gross tradingreceipts|||||**-**|| |Income from investments other than land and
buildings|||||**-**|| |Rents from land & buildings|||||**-**|| |Gross receipts from other charitable activities|||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**
9350|**-**|**-**|**-**|**-**
9350|**-**
0| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**
0|**-**|**-**|**-**|**-**|**-**| ||**-**
9350|**-**|**-**|**-**|**-**
9350|**-**
0| ||||||-|| |Expenses for fundraising activities||15|||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities||3111|||**-**|| |Grants and donations|||||**-**|| |Governance costs:||145|||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**
3271|**-**|**-**|**-**
3271|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**
0|**-**
0|**-**
0|**-**
0|**-**
0|**-**
0| ||||||-|| ||**-**
0|**-**
3271|**-**
0|**-**
00|**-**
3271|**-**
0| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||||||**-**|| |||||||| ||**-**|**-**
6079|**-**|**-**|**-**
6079|**-**| ||||||-|| |**Nature and purpose of funds**||||||| |In the governance box we added £145 for general expenses covered by our grants.
Contribution to signage, purchase of collecting boxes||||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3) December 2007 ## **APPENDIX 3** ## **Independent examiner’s report on the accounts** **V2** |**Report to the**
**trustees/members of**|Charity name
Highland VIP WalkingGroup| |---|---| |**Registered charity**|**SC**| |**number**|| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year| ||**to**
05
01
2024
31
03
2025| |**Set out on pages**|(remember to include the page
numbers of additional sheets)| ||| |**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) 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.| |**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 viewgiven bythe accounts.| |**Independent examiner’s**|In the course of my examination, no matter has come to my attention [other than that| |**statement**|disclosed on the attached 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| ||understanding of the accounts to be reached.| |**Signed**:**|| |**Name:**|| |**Relevant professional**|| |**qualification(s) or body**|| |**(if any):**|| |**Address:**|| *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. **OSCR will accept digital or typed signatures. APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose