APPENDIX 3
OSC r
Office of the Scottish Charity Regulator
Independent examiner’s report on the accounts V2
| Independent examiner’s report on the accountspendent examiner’s report on the accountsendent examiner’s report on the accountsport on the accountsort on the accountsV2 | |
|---|---|
| Report to the | Charity name |
| trustees/members of | Dumbarton FC Community Trust SCIO |
| Registered charity number | SC053514 |
| On the accounts of the | Period start date Period end date |
| charity for the period | Day Month Year Day Month Year |
| to | |
| 01 08 2024 31 07 2025 |
|
| Set out on pages | 1-6 (remember to include the page numbers of additional sheets) |
| Respective responsibilities of | The charity’s trustees are responsible for the preparation of the accounts in accordance with the |
| trustees and examiner | terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts |
| (Scotland) Regulations 2006. 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 | My examination is carried out in accordance with Regulation 11 of the Charities Accounts |
| examiner’s statement | (Scotland) Regulations 2006. 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 accounts. | |
| Independent examiner’s | In the course of my examination, no matter has come to my attention [other than that disclosed |
| statement | 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 | |
| Signed: | 2. to which, in my opinion, attention should be drawn in order to enable a proper understandingof the accounts to be reached. Date: 23/03/2026 ~~a~~ ~~Bn~~ |
| Name: | Iain Higgins ~~Ce~~ |
| Relevant professional | |
| qualification(s) or body (if | Fellow Association of Chartered Certified Accountants (FCCA) |
| any): | |
| Address: | 5 Hillcrest Avenue ~~eee~~ |
| Duntocher Clydebank G81 6PD ~~eee~~ ~~RCCe~~ |
*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.