## **APPENDIX 1** |**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**| |---|---|---|---|---|---|---|---| ||Period start date||||Period end date||| ||Day|Month|Year||Day|Month|Year| |From||||To|||| ||12|08|24||31|08|25| Office of the Scottish **Charity Regulator** ## **Reference and administration details** **Charity name** The Joga Foundation SCIO **Other names charity is known by Registered charity number SC** 053566 **Charity’s principal address** 2 Southloch Gardens 3/3 Glasgow > **Postcode** G21 4AR **Names of the charity trustees on date of approval of Trustees’ Annual Report** |||||**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---| ||||**Dates acted if**
**not for whole year**|| ||**Trustee name**|**Office (if any)**||| |||||| |||||| |**1**
**2**
**3**
**4**
**5**
**6**
**7**
**8**
**9**
**10**
**11**
**12**
**13**
**14**
**15**
**16**
**17**
**18**
**19**
**20**||||| |||||| ||Stewart Montgomery||Appointed 16/12/24|Joga Board| ||Martin Joseph Bain|||| ||Kevin Kelly|Chair||| ||Louise Donegan|||| ||Stephen Farquhar|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **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**|**Name**|**Dates acted if not for whole year**| |---|---|---| |David Galt||Appointed 14/08/2024 - Resigned 30/11/2024| |||| |||| |||| |||| |||| |||| |**Structure, governance and management**||| |**Type of governing document**
**Trustee recruitment and appointment**||| ||SCVO SCIO|Constitution (single-tier) CONSTITUTION| |||| ||The board also appoints charity trustees to fill vacancies and the|| ||,
people serving on the board have power to make changes to the
constitution itself. This is done via resolution passing with majority
vote at a board meeting.
The people serving on the board are referred to in this constitution as
CHARITY TRUSTEES - and they are also the MEMBERS of the
organisation for the purposes of the Scottish Charities Act.|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| ||The organisation's purposes are:|| ||
To promote health and wellbeing throughout the community by way of participation in sporting
activity and education regarding the positive benefits of exercise.
To promote social inclusion in Glasgow & surrounding areas by way of participation in sporting
activity.
The advancement of community development through operating a Community Sports club /
Sporting Activities in order achieve a positive social impact.
The promotion of equality and diversity by encouraging participation and integration into a
range of inclusive and accessible programmes which strive to bring together all sections of the
community, regardless of race, religion or creed, age, gender, sexuality or physical ability.|| ||Futsal coachin & cometitions|| ||g p.|| **2** ## **APPENDIX 1** ## **Achievements and performance** |**Summary of the main achievements of**
**the charity during the financial period**|During the financial period the Joga Foundation has made| |---|---| ||,
significant progress in expanding inclusive participation, developing
talent pathways, and strengthening its community impact.
A key milestone was the establishment of the Frame Football
project—the only initiative of its kind in Scotland. The programme
has engaged over 15 players and provided vital support to families
across Glasgow, Edinburgh, Renfrewshire, Ayrshire, and
Stirlingshire, offering accessible football opportunities for children
with mobility challenges.
The Foundation has also strengthened its presence within Additional
Support Needs (ASN) education, delivering regular sessions in
schools including Hollybrook Academy, Lady of Lourdes, and
Hampden Primary. These sessions have enabled more children and
young people with ASN to access structured, inclusive sport in a
supportive environment.
Participation has continued to grow across all age groups through
the expansion of the Foundation’s futsal programme throughout
Glasgow and the west of Scotland. This growth has been matched
by competitive success, with the first team achieving Scottish Cup
Champion status during the period.| |**Financial review**|| |---|---| |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|| ||The Trustees maintain unrestricted reserves at a level sufficient| ||
to support the charity’s ongoing sporting activities and meet
short-term financial commitments. Reserve levels are reviewed
regularly to ensure they remain appropriate to the charity’s
needs.| ||The foundation did not have a deficit for the year ended 31| ||
August 2025.| ||Not applicable| ||.| **3** ## **APPENDIX 1** ## **Other optional information** Players from the Foundation’s Futsal Academy have also been given opportunities to compete internationally, taking part in tournaments in Italy, Switzerland, and Spain. These experiences have supported their ongoing development, exposing them to different styles of play and high-level competition. The Foundation’s player development pathway is producing tangible outcomes. Ten players have progressed into full-time environments within SPFL clubs, while a former futsal player has reached elite level, representing Aston Villa in the EFL League Cup. In addition, several players have made their senior debuts across the SPFL, and others have gained international recognition by representing their countries at various youth levels. Overall, the period reflects strong progress in delivering inclusive sport, developing talent, and creating meaningful sporting outcomes across all levels. The progress made during this period has laid strong foundations for continued growth and development in the next financial year. The Joga Foundation is building a number of key partnerships and relationships with exciting new partners, which will support the expansion of its programmes and increase opportunities for participants across all areas of delivery. These partnerships will play a vital role in strengthening community reach, enhancing provision, and ensuring long-term sustainability. There is also a continued focus on developing coaching and volunteering opportunities, creating clear pathways for individuals to gain experience, qualifications, and employment within sport. This will not only strengthen the organisation’s workforce but also support personal development and community engagement. ## **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 signatures**_ Kevin Kelly **Full name(s)** ## Kevin Kelly **Position (e.g. Chair)** ## Chair **Date** 29 May 2026 **4** Enter SC No. below **SC** 053566 Enter charity name below The Joga Foundation ||Enter charity name below
The Joga Foundation|Enter charity name below
The Joga Foundation|Enter charity name below
The Joga Foundation|Enter charity name below
The Joga Foundation|Enter charity name below
The Joga Foundation|Enter charity name below
The Joga Foundation|Enter charity name below
The Joga Foundation|Enter charity name below
The Joga Foundation|Enter charity name below
The Joga Foundation|Enter charity name below
The Joga Foundation|||Enter SC No. below
**SC**
053566| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||||| ||**Receipts andpayments accounts**||||||||||||| ||**For the period**
**from**|Period sta|||rt date|||Period|||end date||| |||Day||Month||Year|**to**|Day||Mon|th|Year
25|| |||12||08||24||31||08|||| ||||||||||||||| |**Section A Statement of receipts and payments**|||||||||||||| |**A1 Receipts**|**Unrestricted**
**funds**
**to nearest £**

**-**

**-**
**-**


**-**
**-**
**-**
11,370
3,194
108,001
0
0
0
107,106
0
0
900
0
0
959
0
959
122,565
108,006
108,965|**Restricted**
**funds**
**to nearest £**|||**Expendable**
**endowment**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**|||**Permanent**
**endowment**
**funds**
**to nearest £**|||**Total funds**
**current period**
**to nearest £**||**Total funds last**
**period**
**to nearest £**| |Donations||||||||**-**|||**-**||| |Legacies|||||||||||**-**||| |Grants|||||||||||**-**
11,370||| |Receipts from fundraisingactivities|||||||||||**-**
3,194||| |Gross tradingreceipts|||||||||||**-**
108,001||| |Income from investments other than
land and buildings|||||||||||**-**||| |Rents from land & buildings|||||||||||**-**||| |Gross receipts from other charitable
activities|||||||||||**-**||| |||**-**|||||||||**-**||| |**_A1 Sub total_**|||||**-**||||||**-**
122,565||**-**| |**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|||||||||||**-**
0||| |Investment management costs|||||||||||**-**||| |Payments relating directly to charitable
activities|||||||||||**-**
107,106||| |Grants and donations|||||||||||**-**||| |Governance costs:|||||||||||**-**||| |Audit / independent examination|||||||||||**-**||| |Preparation of annual accounts|||||||||||**-**
900||| |Legal costs|||||||||||**-**||| |Other|||||||||||**-**||| ||||||||||||**-**||| |**_A3 Sub total_**||**-**|||**-**|||**-**|||**-**
108,006||**-**| |**A4 Payments relating to asset and**
**investment movements**|||||||||||||| |Purchases of fixed assets|||||||||||**-**
959||| |Purchase of investments|||||||||||**-**||| |**_A4 Sub total_**||**-**|||**-**|||**-**|||**-**
959||**-**| |**_Total payments_**
**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|||||||||||||| |||**-**|||**-**|||**-**|||**-**
108,965||**-**| ||||||||||||||| ||**-**
13,600|**-**|||**-**|||**-**|||**-**
13,600||**-**| ||||||||||||||| ||||||||||||**-**||| ||**-**
13,600||||**-**||||||||| |||**-**|||**-**|||**-**|||**-**
13,600||**-**| 053566 **SC** 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 £**|**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
13,600||||**-**|| ||Surplus / (deficit) shown on receipts and
payments account|||||**-**|| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**-**
13,600|**-**|**-**|**-**|**-**|**-**| |||-|
-|
-
**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 £**| ||Equipment for deliveringsession||Unrestricted||375||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**-**
**Fund to which liability relates**|**-**|
**-**|
**-**| |||||||**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||Payroll & HMRC|||Unrestricted||4,615|| ||Accruals|||Unrestricted||1,921|| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which liability relates**||**-**
6,536|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature***|||**Total**
**Print Name**||**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||| ||||||||| - _**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** 053566 ## **Section C Notes to the Accounts** > **C1 Nature and purpose of** The charity’s funds are primarily derived from monthly membership **funds** _(may be stated on_ subscriptions and are held to deliver futsal activities, cover ongoing _analysis of funds worksheets)_ operational costs, and ensure the sustainability and development of accessible sporting opportunities for its participants. Additionally income is derived from sponsorship and charitable donations and grants. |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C3b Trustee remuneration -**
**details**
**C4b Trustee expenses -**
**details**
**C2 Grants**|**Type of activity or project supported**
CommunityCoaching
CommunityCoaching|**Individual /**
**institution**
Thistle Weir
Allied Vehicle|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---| ||||1|9,370| ||||1|2,000| |||||| |||||| |||||| ||||**Total**|**-**

11,370| |||||| ||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**|||**£**| |||||| |||||| |||||| |||||| |||||| |||||| ||If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)||this box|x| ||||**Number of**
**trustees**|**£**| |||||| |||||| |||||| |||||| |||||| |
**Nature of relationship**
Trustee
Trustee
Trustee|**Nature of transaction**
Sponsorship
Tournament/Trip
Sponsorship|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**| |---|---|---|---| |||1,118.90|
0| |||2,850|0| |||2,000|0| ||||| ||||| ||||| |Payments of £1,118.90 and £2,850 are from Vend365 Ltd who are connected to
Joga through trustee Stephen Farquhar who is a director of Vend365. The
tournament/trip transaction is in respect of his son being part of the Joga squad
taking part in the event.
Payment of £2,000 is from Trustee Stewart Montgomery who sponsors the kits of the
Joga first team in competition.|||| **C5 Transactions with trustees and connected persons** **C6 Other information** 2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes December 2007 3 APPENDIX 2 **SC** 053566 ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**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 £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**2 Grants**||**-**||**-**|**-**|**-**|**-**||**-**| |||**-**
**Unrestricted**
**to nearest £**
**funds**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**-**
**Total current**
**to nearest £**
**period**||**-**
**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**3 Gross receipts from other 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 £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**-**
-
**Unrestricted**
**funds**
**to nearest £**
**4 Payments relating directly to charitable activities**||**-**||**-**|**-**|**-**|**-**||**-**| |||||-
**Restricted funds**
**to nearest £**|-
**Expendable**
**endowment**
**funds**
**to nearest £**|-
**Permanent**
**endowment**
**funds**
**to nearest £**|-
**Total current**
**period**
**to nearest £**||-
**Total last period**
**to nearest £**| ||||||||**-**|









|| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|**-**|**-**|**-**||**-**| |||-||-|-|-|-||-| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1) December 2007 APPENDIX 2 **SC** 053566 ## **Additional analysis (2)** **5 Breakdown of unrestricted funds** |**5 Breakdown of unrestricted funds**|||||||| |---|---|---|---|---|---|---|---| |**Receipts**|**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||||||**-**|| |Legacies||||||**-**|| |Grants||||||**-**|| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts||||||**-**|| |buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities||||||**-**|| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||| |||||||**-**|| ||||||||| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |**Nature and purpose of funds**|||||||| ||||||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2) December 2007 APPENDIX 2 **SC** 053566 ## **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|||||**-**|| |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**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Expenses for fundraising activities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|||||**-**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||||||**-**|| |||||||| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |**Nature and purpose of funds**||||||| |||||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3) December 2007 ## **APPENDIX 3** |**Report to the**
**trustees/members of**
**Registered charity**
**number**
**On the accounts of the**
**charity for the period**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed**:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**|**Independent examiner’s report on the accounts**
**V2**| |---|---|---|---|---|---|---|---|---|---| ||Charity name
The Joga Foundation||||||||| ||**SC**
053566||||||||| ||Period start date|||||Period end date|||| ||Day|Month|Year|||Day||Month|Year| ||12|08|2024|**to**||31||08|2025| |||||||||(remember to include the page
numbers of additional sheets)|| ||||||||||| ||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.||||||||| ||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.||||||||| ||In the course of my examination, no matter has come to my attention [other than that
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.||||||||| ||Neil Atherton||||**Date:**||12 May2026||| ||Neil Atherton||||||||| ||FCMA CGMA (Chartered Institute of Management Accountants)||||||||| ||Rosemount||||||||| ||Garden Close Lane
||||||||| ||Newbury RG14 6PR||||||||| ||||||||||| *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 if the examiner needs to highlight material problems. > **Give here brief details of** No material matters identified **any items that the examiner wishes to disclose**