Continuing Care Service North East Fife Charity No SCO53120 I report on the acCntS of the SCIO lor the year er 31sI March 2026 %%thich are set out on th8 follomng page. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of ts a¢¢owrts in accordance with the tèrnis of Ihe Charities and Trustee Investment (Scotland) Acl 20J5 and th8 Charities Accounts (Scotland) Regulations 2c. The Chanty 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 secbon 44(1)(c) of the Ad and to state whether particular matters have Come to my attention. Basis of independent exafflineS statement My examination is camed out in accordance 1th Regulation 11 of the Chartties Accounts (Scotland) Regulations 2Cth. An eXInatiOn includes a rewew of the accountsng records kept by the charity and 8 comparison of the accounts bxesented with those records. It also includes Consideration of any unusual rtems or disdosures in the accounts, arKI seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that Uld be required in an audFL and consequerrtly I do not express an audit opinion on the view giv6n by the accounts. Indépenderrt Oxaminefs statemtt In the course of my examination, no matter has come to my attents'on 1. which gives me reasonatqe cause to believe that in any material respect th8 rewiraments.. to keep accountsng ordS in acurdance with Secb'on 44(1)(a) of the 2005 Act and Regulat'on 4 of Ihe 2006 ACcnts Regulations, and to prepare accounts which accord thilh the accounkn'rYJ redS and comply with Regulation 9 of the 2006 Accnts Regulations have not been met, or 2. to whith, in my opinion. attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Name.. Address.. Sue Jack Fife Voluntary Action Caledonia House Pentland Park Saltire Centre Glenrothes, KY6 2AL Date.. fife ¥voluntary action
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