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2025-04-30-accounts

Duns Fair Share Trustees’ Annual Report May 1 2024 to April 30 2025

Scottish Charity Number: SC053316

15 Murray St, Duns, Scottish Borders, TD11 3DE

Website: www.dunsfairshare.co.uk

Charity trustees on date of approval of Trustees’ Annual Report

Trustee name Office (If Any) Dates
acted if
not for
whole year
Name of
person
(or body)
entitled to
appoint
trustee (if
any)
1. Chair Duns Fair
Share
2. 13/05/25 -
Present
Duns Fair
Share
3.
4. 08/04/25 -
Present
Duns Fair
Share
5. Treasurer 1/5/24-
31/10/24
Duns Fair
Share
6. Secretary Duns Fair
Share
7. Duns Fair
Share
8. Treasurer from
1/11/24 to Present
Duns Fair
Share
9. Duns Fair
Share

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

None.

Structure, governance and management

Type of governing document

SCVO Model SCIO Constitution (two tier)

Trustee recruitment and appointment

Trustees are recruited and appointed in accordance with clauses 64 to 74 of the Constitution and the policy adopted by the Committee of Trustees at its meeting on 8 April 2025.

2

Objectives and activities

In our Constitution our charitable purposes are indicated as follows:

(a) The relief of poverty

In furtherance Duns Fair Share will continue the work of Duns Food Bank

(b) The relief of those in need

In furtherance Duns Fair Share will:

(c) The advancement of citizenship and community development

In furtherance Duns Fair Share will:

Summary of the main activities in relation to these objects

2) The relief of those in need:

3

‘green’ approach, working with a wide range of organisations to ensure that surplus food is saved from landfill. Finally, as described in “Collaborations" below - we frequently arranged appointments or participation in collaborative initiatives for Food Bank or Cafe/Larder clients/customers who were often very appreciative of these opportunities.

Achievements and performance

Summary of the main achievements of the charity during the financial period

Duns Food Bank

Duns Food Bank tackles directly the diverse and pervasive ill effects of food poverty. It responds to referrals from over 40 external agencies and delivers across Berwickshire. During the year May 2024 – April 2025, inclusive, Duns Food Bank made 415 deliveries helping 852 people (582 adults, 270 children) and 306 pets. Some of these are repeat referrals.

Community Larder and Social Café

We established a Community Larder and Social Larder for a number of reasons. First, we wanted to give anyone experiencing food deprivation in our town, the opportunity to access and choose a selection of nutritious foodstuffs in a dignified manner and at nominal cost (£1 minimum donation). Our second major aim was to adopt a green approach, ensuring that surplus food is put to good use.

Over the last year we have built invaluable relationships with several organisations and now access surplus food from Fareshare (Cyrenians, Edinburgh), Eildon Housing Association, Duns Co-op, Duns News Plus, Farne Salmon and Greenvale Potatoes, There has been a strong demand for fresh fruit and vegetables which we have been able to satisfy through collaboration with organisations like Abundant Borders and the Hugo Burge Foundation. And of course, we have many individual donors especially in summer / harvest time.

The Café and Larder are open to everyone and people from all walks of life make good use of these facilities. Our customer numbers are increasing mainly through word of mouth, and we see a diverse representation of the Duns community each week. Agencies who run sessions at 15 Murray Street (see below) say that Duns Fair Share is giving them better access to their clients. Finally, we are hopeful that a recent dip in food bank referrals represents the impact of the Larder.

Fundraising

Funds for Duns Fair Share are mainly raised through donations, grants and Pay as You Feel donations at the café and larder. The main grant received by Duns

4

Fair Share in 2024/25 was £12,826 received from the Scottish Borders Communities Mental Health and Wellbeing Fund 2024. This was received in April 2025 and must be spent within 18 months on café and larder activities.

Pay As You Feel Donations are around £350 to £400 per month and make a significant contribution towards café and larder running costs.

Grants received into the Food Bank Restricted Fund in 2024/25 were £2,500 from Arnold Clarke and £1,125 from the Tesco Stronger Starts Programme. We received food bank donations from individuals, churches, the Duns Rotary Club, Fleming Homes, Farne Salmon, Infiniti Blu Dental Christmas Raffle and the Preston Abbey & Trust.

We are very grateful to these grant programmes and to our generous individual and corporate donors.

Collaborations

We work with collaborators to address the underlying causes of social deprivation and ill health in our town. Our facilities at 15 Murray Street allow both public and private consultation with members of the public alongside regular Social Café/Community Larder sessions. This has allowed us to host a range of organisations including: Citizens’ Advice Bureau, a total of 40 x 2-hour sessions between 14/05/24 – 31/10/24; Scottish Borders Council Social Work Dept. (‘What Matters Hub’), 23 x 4-hour sessions between 14/05/24 – 22/04/25; Abundant Borders, two free six-week courses on cooking economically and healthily using slow cookers and air fryers; Greener Duns, recycling and bicycle repair workshops; Allanbank Arts, two free Art for Wellbeing Workshops. Other organisations that have attended Café/Larder sessions from time to time, to provide help and advice to customers, include Social Security Scotland, Caledonian Credit Union and Sustainable Selkirk.

Feedback, social interaction and volunteering

Feedback from Food Bank clients, Café/Larder customers and volunteers has been overwhelmingly positive. Some of our customers have informed us they suffer from one or more serious mental or physical health disorder e.g. psychoses, diabetes. They indicate that they greatly appreciate the warm and supportive environment at 15 Murray Street and the opportunity to improve their health and wellbeing through access to fresh food. There is also clear and abundant evidence of customers helping one another during Social Café sessions.

5

Furthermore, Duns Fair Share’s recruitment of volunteers has helped break down barriers to participation in community activities. We have actively encouraged Food Bank clients and Café/Larder customers to volunteer with our organisation and several of them have worked, or are now working, on Duns Fair Share initiatives. Their feedback indicates they have benefited greatly from this experience, as have we.

Written feedback from customers at 15 Murray Street:

Thank you so much for making my life so much calmer and easier and offering an anxious mess such as myself a place where I feel happy and safe.’ ( a )

‘Lovely welcoming larder and café.’

‘It’s very helpful, thanks .’ a )

‘Very welcoming. Thank you.’

‘So glad you are here helping.’

‘Wonderful, so glad for the help with food costs.’

‘Lovely atmosphere e

‘Very nice and everyone is always friendly.’

‘This is a great little café and so good that there is food that has been donated and not going to waste and landfill is a bigger bonus y

‘So helpful. Thank you so much.’

‘Very worthwhile project.’

‘I absolutely love this little place. Made to feel so welcome and staff always go above and beyond. Brilliant asset to the community y

‘Great selection of donations. The salmon is delicious. Really wouldn’t expect coffee and biscuits. A real pleasure to come and a great help. Hope our feedback helps you to continue to do your great work here.’

‘Just found your place here and really great idea for community. (Really glad to hear of later times!) Thank you for doing this for the community!! We appreciate you.’ ( a )

Local support

We have received a great deal of support locally for Duns Fair Share. We have the unanimous backing of Duns Community Council and the support of our three ~~—_—-~~ 6

Scottish Borders Council councillors. We obtained over 400 local signatures in support of a recent grant application (in person and via Facebook). We have also received letters of support from key local organisations including Roxburgh & Berwickshire Citizens Advice Bureau, Duns Adult Social Work and Practice, Borders Community Action, A Heart for Duns, Berwickshire Swap, Abundant Borders, Berwickshire Housing Association, Greener Duns. As outlined previously we have also been generously supported by local organisations and businesses.

Financial review

Income

Funds for Duns Fair Share are raised through donations and grants. The main grant received by Duns Fair Share in 2024/25 was £12,826 received from the Scottish Borders Communities Mental Health and Wellbeing Fund 2024. This was received in April 2025 and must be spent within 18 months. Grants received by the Food Bank Restricted Fund in 2024/25 were £2,500 from Arnold Clarke and £1,125 from the Tesco Stronger Starts Programme. As stated earlier we also received donations from individuals, companies and churches.

Relationship with Duns and District Parishes

Responsibility for running Duns Food Bank is being handed over by the Duns and District Parishes (Church of Scotland) (SCO05161) ("the Church") to Duns Fair Share. In 2024/25 all Food Bank expenses were covered by funds still held by the Church. This is why our financial statements show no expenses from the Restricted Fund. The funds held by the Church will be depleted by end 2025 and all food bank expenses will then be made from the Duns Fair Share Restricted Fund.

The Church had also previously held all Duns Fair Share Unrestricted funds until Duns Fair Share was able to open a bank account. In 2024/25 these funds were spent on Duns Fair Share unrestricted fund activities and are now zero. All current and future cafe and larder expenses will be taken from the Duns Fair Share Unrestricted Fund.

Risk management

The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Statement of the charity’s policy on reserves

It was agreed by the Board of Trustees that Duns Fair Share should maintain sufficient reserves to cover three (3) months of overhead costs. This would be in

7

the region of £5,500 to £6,500. Given the irregularity of grant receipts Duns Fair Share currently has reserves well in excess of this guideline. These will be spent during 2025/26 in accordance with the grant terms and we will be seeking grants and donations to secure the future of our operations beyond 2025/26.

Details of any deficit

There is no deficit.

Donated facilities and services

Duns Fair Share is grateful to all its generous donors of food, time and money including:

Food donations received via drop off points at Duns COOP, Duns News Plus and Duns Parish Church

Food donations from Farne Salmon, Greenvale Potatoes, Eildon Housing Association, The Hugo Burge Foundation, Abundant Borders and local gardeners.

49 Volunteers in Cafe, Larder & Food Bank

Volunteer driver collecting donations

Volunteer Portable Electronic Testing (PET)

Volunteer locksmith labour for new door locks

Volunteer fire extinguisher review

Volunteer website support

Volunteer cleaner for premises

Future plans

Duns Fair Share plan to continue the work we have begun in 2024/25. The option of extending the café / larder hours is under review. We will also focus on maintaining and increasing our volunteer base.

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Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity trustees:

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Chair
Designation
July 9, 2025
Date
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9

APPENDIX 2

DUNS FAIR SHARE

SC053316

**Receipts and payments ** **Receipts and payments ** **Receipts and payments ** **Receipts and payments ** **Receipts and payments ** accounts accounts accounts
For the period
from
01
Day
May
Month
2024
Year
to Day
30
Month
April
Year
2025
Section A Statement of receipts and payments 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
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 6,704 6,704 7,551 7,551 14,256 14,256 -
Legacies - -
Grants 12,522 3,625 3,625 16,147 16,147 -
Receipts from fundraising activities - -
Gross trading receipts - -
Income from investments other than land Income from investments other than land
and buildings - -
Rents from land & buildings - - -
Gross receipts from other charitable Gross receipts from other charitable
activities 1,480 1,480 - 1,480 1,480 -
- -
A1 Sub total A1 Sub total 20,706 11,176 11,176 - - - - 31,883 31,883 -
A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
A2 Sub total -
Total receipts 20,706
~~—~~
-
11,176
-
11,176
-
-
-
-
-
-
-
-


-
31,883
-
-
-
31,883
-
-
A3 Payments
Expenses for fundraising activities - -
Gross trading payments - -
Investment management costs - -
Payments relating directly to charitable
activities 6,035 6,035 - 6,035 6,035 -
Grants and donations
- -
Governance costs:
- -
Audit / independent examination - -
Preparation of annual accounts - -
Legal costs Legal costs - -
Other Other
- -
- - -
A3 Sub total **A3 Sub total ** 6,035 6,035 - - - - - - 6,035 6,035 -
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments
-
A4 Sub total -
-
-
-
-
-
Total payments 6,035
-
-
-
6,035
-
Net receipts / (payments)
14,671
11,176
-
-
25,848
-
A5 Transfers to / (from) funds
-
Surplus / (deficit) for year
14,671
11,176
-
-
25,848
-
~~————===>>>~~
PAGE 10

APPENDIX 2

SC053316

DUNS FAIR SHARE

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 £
-
14,671
Restricted funds
to nearest £
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 - - -
Surplus / (deficit) shown on receipts and
payments account
11,176 25,848 -
- -
- -
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
14,671 11,176 - - 25,848 -
-
-

-

-

-

-
Fund to which Fund to which asset belongs Market valuation
to nearest £
Last year
to nearest £
Details asset belongs Total
Cost (if available)
to nearest £
-
-
Current value (if
available)
to nearest £
Last year
to nearest £
Details Total
Fund to which li
-
-

-
ability relates Amount due
to nearest £
Last year
to nearest £
Details Fund to which li Total
ability relates
- -
Amount due
(estimate)
to nearest £
Last year
to nearest £
Signature* Print Name Total -
-
Date of approval
Wednesday, July 9,2025
Wednesday, July 9,2025

PAGE

11

FINAL DFS Draft Accounts July 7 2025.xlsx / Statement of balances

December 2007

2

$C053316

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APPENDIX 2 DUNS FAIR SHARE
Section C Notes to the Accounts
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C1 Nature and purpose of funds |i) Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the (may be stated on analysis of objects of the charity. Our Unrestricted Fund is used to fund the activities of the community café and food pantry. The funds worksheets) Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. Our Restricted Fund is used solely for Food Bank activities Type of activitywos or project supported Individualinstitution/ Numbermadeof grants £ S—= Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a Se trustee cross this box (otherwise complete section 3b) —— Authority under which paid £ C3b Trustee remuneration - details C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise Se complete section 4b) —_ Number of trustees £ —S——=—— Transaction Balance amount (£) outstanding at Nature of relationshi Nature of transaction riod end (£) C5 Transactions with trustees and connected persons C6 Other information DFS insurance policy includes Trustee Indemnity Insurance for all its trustees. No remuneration was paid to the trustees or any connected persons during the year.

PAGE

12

FINAL DFS Draft Accounts July 7 2025.xlsx/ Notes

3

December 2007

APPENDIX 2

DUNS FAIR SHARE

SC053316

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment funds
to nearest £
Permanent
endowment funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Donations - Café PayAs You Feel 4,237 - 4,237 -
Donations - Other 226 516 742
Donations - Businesses - 2,808 2,808 -
Donations - Regular Individual - 2,316 2,316 -
Donations - Other Individual 20 951 971 -
Donations - Churches - 830 830 -
Transfer from Constituted Group 2,221 130 2,351 -
Total
2 Grants
6,704 7,551 - - 14,256 -
-
Restricted funds
to nearest £
- - -
Total last period
to nearest £
Grants Received 12,826 3,625 16,451 -
Portion of Grant Owed to Abundant Borders - 304 - 304 -
- -
- -
Total
3 Gross receipts from other charitable activities
12,522 3,625 Expendable
endowment funds
to nearest £
Permanent
endowment funds
to nearest £
16,147 -
-
Restricted funds
to nearest £
-
Total last period
to nearest £
Contributions for Use of Premises 1,480 1,480
-
-
-
-
-
-
-
Total 1,480 - - - 1,480 -
- - - -

4 Payments relating directly to charitable activities

4 Payments relating directly to charitable activities
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment funds
to nearest £
Permanent
endowment funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Utilities 1,209



- 1,209









-
Food Purchases - Fare Share 1,541 - 1,541 -
Expenses - Supermarkets 1,074 - 1,074 -
Expenses - Other 1,599 1,599
Expenses - Insurance 613 613
-
-
-
-
-
-
Total 6,035 - - - 6,035 -
- - - -

Other Expenses include a new electronic door lock (£277), miscellaneous café set up costs including food safety training (£155), printing (£162) and café supplies for the period May to August 2024 (£888). Café supplies are subsequently accounted for in a separate line of the accounts “Supermarket Expenses”.

PAGE

13

FINAL DFS Draft Accounts July 7 2025.xlsxAdditional notes (1)

December 2007

APPENDIX 2

SC053316

Additional analysis (2)

5 Breakdown of unrestricted funds

Receipts Duns Fair Share 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
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Ju y 9 2025
-
Ju y 9 2025
Donat ons 6,704 6,704 -
Legac es - -
Grants 12,522 12,522 -
Rece pts from fundra s ng act v t es - -
Gross trad ng rece pts - -
Income from nvestments other than and and bu d ngs - -
Rents from and & bu d ngs - -
Gross recepts from other char tab e act v t es 1,480 1,480 -
Sub total
Receipts from asset & investment sales
20,706 - - - 20,706 -

Proceeds from sa e of f xed assets
-
Proceeds from sa e of nvestments -
Sub total
Total receipts
Payments
- - - - - -
20,706 - - - 20,706 -
Expenses for fundra s ngact v t es - -
Gross trad ng payments - -
Investment management costs - -
Payments re at ngd rectyto char tab e act v t es 6,035 6,035 -
Grants and donat ons - -
Governance costs: - -
Aud t / ndependent exam nat on - -
Preparat on of annua accounts - -
Lega costs - -
- -
- -
Sub total 6,035 - - - 6,035 -
Payments relating to asset and investment
movements
Purchases of f xed assets -
Purchase of nvestments -
Sub total - - - - - -
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
6,035 - - - 6,035 -
14,671 - - - 14,671 -
-
14,671 - - - 14,671 -

Nature and purpose of funds

Respons b ty for runn ng Duns Food Bank s be ng handed over by the Duns and D str ct Par shes (Church of Scot and) (SCO05161)("the Church") to Duns Fa r Share. In 2024/25 a Food Bank expenses were covered by funds st he d by the Church. These w be dep eted by end 2025 and a food bank expenses w then be made from the Duns Fa r Share Restr cted Fund.

The Church had a so prev ous y he d a Duns Fa r Share Unrestr cted funds unt Duns Fa r Share was ab e to open a bank account. In 2024/25 these funds were spent on Duns Fa r Share cafe and arder act v t es (not the Food Bank). These funds are now zero and a future cafe and arder expenses w be taken from the Duns Fa r Share Unrestr cted Fund.

Funds for DFS cafe and arder are ra sed through donat ons and grants. The ma n grant rece ved by DFS n 2024/25 was £12,826 rece ved from the Scott sh Borders Commun t es Menta Hea th and We be ng Fund 2024. Th s was rece ved n Apr 2025 and must be spent w th n 18 months.

PAGE

14

FINAL DFS Draft Accounts July 7 2025.xlsxAdditional notes (2)

December 2007

APPENDIX 2

SC053316

DUNS FAIR SHARE

Additional analysis (3)

6 Breakdown of restricted funds

Receipts Duns Food Bank 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
-
-
-
-
-
-
-
Ju y 9 2025
-
Ju y 9 2025
Donat ons 7,551 7,551
Legac es -
Grants 3,625 3,625
Rece pts from fundra s ng act v t es -
Gross trad ng rece pts -
Income from nvestments other than and and bu d ngs -
Rents from and & bu d ngs -
Gross recepts from other char tab e act v t es -
Sub total
Receipts from asset & investment sales
11,176 - - - 11,176 -
-
Proceeds from sa e of f xed assets -
Proceeds from sa e of nvestments -
Sub total
Total receipts
Payments
- - - - - -
11,176 - - - 11,176 -
-
Expenses for fundra s ngact v t es -
Gross trad ng payments -
Investment management costs -
Payments re at ngd rectyto char tab e act v t es -
Grants and donat ons -
Governance costs: -
Aud t / ndependent exam nat on -
Preparat on of annua accounts -
Lega costs -
-
-
Sub total
Payments relating to asset and investment
movements
- - - - - -
-
Purchases of f xed assets -
Purchase of nvestments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
- - - - - -
-
11,176 - - - 11,176 -
-
11,176 - - - 11,176 -

Nature and purpose of funds

Respons b ty for runn ng Duns Food Bank s be ng handed over by the Duns and D str ct Par shes (Church of Scot and) (SCO05161)("the Church") to Duns Fa r Share. In 2024/25 a Food Bank expenses were covered by funds st he d by the Church. These w be dep eted by end 2025 and a food bank expenses w then be made from the Duns Fa r Share Restr cted Fund.

The Church had a so prev ous y he d a Duns Fa r Share Unrestr cted funds unt Duns Fa r Share was ab e to open a bank account. In 2024/25 these funds were spent on Duns Fa r Share cafe and arder act v t es (not the Food Bank). These funds are now zero and a future cafe and arder expenses w be taken from the Duns Fa r Share Unrestr cted Fund.

Funds for Duns Food Bank are ra sed through donat ons and grants. Grants rece ved by the Food Bank n 2024/25 were £2,500 from Arno d C arke and £1,125 from the Tesco Stronger Starts Programme.

PAGE

15

FINAL DFS Draft Accounts July 7 2025.xlsxAdditional notes (3)

December 2007

APPENDIX 3

’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of DUNS FAIR SHARE

Registered charity SC053316
number
On the accounts of the Period start date
Period end date
charity for the period Day
Month
Year
Day
Month
Year
01
May
2024
to
30
April
2025
Set out on pages 10 to 15
(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 view given by the accounts.
Independent examiner’s
statement
In the course of my examination, no matter has come to my attention
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

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose