## **APPENDIX 1** 

|~~a~~|Period start date|Period start date|Period start date||Period end date|Period end date|Period end date|
|---|---|---|---|---|---|---|---|
|~~a~~|Day|Month|Year||Day|Month|Year|
|From|03|09|2024|To|30|06|2025|



Office of the Scottish **Charity Regulator** 

## **Reference and administration details** 

**Charity name** Craft House SCIO Craft House SCIO **Other names charity is known** Craft House Craft House **by Registered charity number SC** 053615 053615 **Charity’s principal address** 5 South 5 Southgait gait Hall Hall 118 South Street 118 South Street St Andrews St Andrews United Kin United Kingdom gdom **Postcode** KY16 9QD KY16 9QD 

**Names of the charity trustees on date of approval of Trustees’ Annual Report** 

|~~PietroBarbini~~<br>~~Po~~<br>Pietro Barbini|~~Po~~|~~03/09/2024~~<br>03/09/2024||
|---|---|---|---|
|~~Pietro Barbini~~<br>~~Po~~<br>~~ElektraAnastasiaPritchard ==~~<br>Elektra Anastasia Pritchard|~~Po~~<br>~~==~~|~~03/09/2024~~<br>~~3008/2025~~<br>30/06/2025||
|~~ElektraAnastasia Pritchard ==~~<br>ostolia Katherine Artemis Pritch|~~==~~<br>ostolia Katherine Artemis Pritch|~~3008/2025~~<br>28/02/2026||
|||||
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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**|**Name**|**Dates acted if not for whole year**|
|---|---|---|
|Nathaniel Chapman||03/09/2024 - 12/12/2025|
||||
|Millie Crook||03/09/2024 - 30/06/2025|
||||
|Maria Noemi Foglia||12/12/2025 - 28/02/2026|
||||
||||
|**Structure, governance and management**|||
|**Type of governing document**<br>**Trustee recruitment and appointment**|||
||Crft H i rnd b it SCIO ntittin th||
||a ouse s govee y s  cosuo, e<br>“Constitution of Craft House SCIO” model two tier constitution.<br>It sets out the membership structure, how general meetings<br>run, and that the charity is managed by a Board of Charity<br>Trustees.||
||T  id d h ii Th iiil||
||rustees are apponte uner te consttuton. e nta<br>trustees are those named at incorporation and serve until the<br>first general meeting. After that, trustees are elected by the<br>members at a general meeting from nominated ordinary<br>members. The Board must have 3 to 5 trustees, can fill<br>vacancies between meetings, and employees cannot be<br>trustees.||
||||
|**Objectives and activities**|||
|**Charitable purposes**<br>**Summary of the main activities**<br>**in relation to these objects**|||
||Cft H SCIO t th St Ad it||
||ra ouse  suppors e  nrews communy,<br>focused on the University’s artistic community and the wider<br>local area. Its purposes are the advancement of the arts and<br>culture, education, citizenship and community development,<br>and recreational activities that improve wellbeing.||
||I i h ii  ii hibii||
||n practce, te consttuton supports organsng extons,<br>events and workshops, and raising funds to deliver them. Craft<br>House delivered public arts activity in St Andrews through artist<br>focused events and exhibitions, supporting creative<br>participation by giving student and local artists space to show<br>work, take part, and engage with the community.||



**2** 

**APPENDIX 1** 

## **Achievements and performance** 

**Summary of the main achievements of** During the period, Craft House supported student artists in St **the charity during the financial period** Andrews by creating opportunities to make, show, and sell work. We worked with around 30 Craft House artists, introduced weekly artist meet ups, and delivered fundraising events that brought students and the wider St Andrews community into contact with student art. Our ticketed events generated £3,459 in fundraising income during the period, alongside additional donations. We also began building the Artists’ Fund, using proceeds to reduce production barriers and support artists with materials. Across 2025 Craft House facilitated the sale of over 200 artworks, giving student artists a practical route to share their work with a wider audience. 

## **Financial review** 

|**Brief statement of the charity’s policy**<br>**on reserves**<br>**Details of any deficit**<br>**Donated facilities and services (if any)**|Cf H hl i   k h hi|
|---|---|
||rat ouse ods unrestrcted reserves to eep te carty<br>financially stable and to fund planned activity. Our policy is to<br>maintain a modest cash reserve to cover routine running costs<br>and to protect the charity if an event underperforms or is<br>cancelled. Any surplus beyond that operating buffer is directed<br>towards the Artists’ Fund and future community events, so that<br>funds are used to support artists rather than sitting unused.|
||No deficit for the eriod|
||p.|
||Th hit bfitd f i kid t il lt|
||e cary enee rom n n suppor, many vouneer<br>time to deliver events and weekly meet ups.|



**3** 

**APPENDIX 1** 

## **Other optional information** 

## **Declaration** 

**The trus tees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees** 


**----- Start of picture text -----**<br>
Signature(s)<br>     OSCR will accept      SIGN<br>        digital or typed<br>                signatures<br>Full name(s)<br>Pietro Barbini Elektra Pritchard<br>Position (e.g. Chair)<br>Trustee Trustee<br>Date<br>13/03/2026 13/03/2026<br>**----- End of picture text -----**<br>


**4** 

Enter SC No. below **SC** 053615 

Enter charity name below Craft House SCIO 

## **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|||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**For the period**<br>**from**|||Day<br>03|Day||Month<br>09||Month||Year<br>2024|**to**|Day<br>30||Month<br>Year<br>06<br>2025|||||||
|**Section A Statement of receipts and payments**|||||||||||||||||||||||
|||**Unrestricted**<br>**funds**|||**Restricted**<br>**funds**|||||**Expendable**<br>**endowment**<br>**funds**||||**Permanent**<br>**endowment**<br>**funds**||||**Total funds**<br>**current period**|||**Total funds last**<br>**period**|**Total funds last**|
|||**to nearest £**|||**to nearest £**|**to nearest £**||||**to nearest £**||||**to nearest £**||||**to nearest £**|**to nearest £**||**to nearest £**|**to nearest £**|
|**A1 Receipts**|||||||||||||||||||||||
|Donations||1744||||||||||||||||1744|**-**||||
|Legacies|||||||||||||||||||**-**||||
|Grants|||||||||||||||||||**-**||||
|Receipts from fundraisingactivities||3459||||||||||||||||3459|**-**||||
|Gross tradingreceipts||642||||||||||||||||642|**-**||||
|Income from investments other than<br>land and buildings||13||||||||||||||||13|**-**||||
|Rents from land & buildings|||||||||||||||||||**-**||||
|Gross receipts from other charitable|||||||||||||||||||||||
|activities|||||||||||||||||||**-**||||
|**_A1 Sub total_**|**_A1 Sub total_**|~~5858~~|**-**||**-**|**-**|**-**|**-**||||**-**||**-**|**-**|**-**||**-**<br>~~5858~~|**-**<br>**-**||**-**|**-**|
|**A2 Receipts from asset &**|||||||||||||||||||||||
|**investment sales**|||||||||||||||||||||||
|Proceeds from sale of fixed assets<br>Proceeds from sale of investments<br>**_A2 Sub total_**<br>**-**<br>**-**<br>**-**<br>**_Total receipts_**<br>**-**<br>**-**<br>**-**<br>~~—~~||||||||||||||**-**<br>**-**|**-**<br>**-**|**-**<br>**-**|||**-**<br>**-**<br>**-**<br>**-**||**-**<br>**-**|**-**<br>**-**|
|**A3 Payments**|||||||||||||||||||||||
|Expenses for fundraising activities||1701||||||||||||||||1701|**-**||||
|Gross trading payments||510||||||||||||||||510|**-**||||
|Investment management costs|||||||||||||||||||**-**||||
|Payments relating directly to charitable<br>activities|Payments relating directly to charitable|246||||||||||||||||246|**-**||||
|Grants and donations|||||||||||||||||||||||
||||||||||||||||||||**-**||||
|Governance costs:|||||||||||||||||||||||
||||||||||||||||||||**-**||||
|Audit / independent examination|||||||||||||||||||**-**||||
|Preparation of annual accounts|||||||||||||||||||**-**||||
|Legal costs|||||||||||||||||||**-**||||
|Other|Other|Other|||||||||||||||||||||
||||||||||||||||||||**-**||||
|||||||||||||||||||**-**|**-**||||
|**_A3 Sub total_**||2457|**-**||**-**|**-**|**-**|**-**||||**-**||**-**|**-**|**-**||2457|**-**||**-**|**-**|
|**A4 Payments relating to asset and**|||||||||||||||||||||||
|**investment movements**|||||||||||||||||||||||
|Purchases of fixed assets<br>Purchase of investments<br>**_A4 Sub total_**<br>**-**<br>**-**<br>**-**<br>**_Total payments_**<br>**-**<br>**-**<br>**-**<br>~~——————~~<br>2457||||||||||||||**-**<br>**-**|**-**<br>**-**|**-**<br>**-**||2457|**-**<br>**-**<br>**-**<br>**-**||**-**<br>**-**|**-**<br>**-**|
|**_Net receipts / (payments)_**<br>**A5 Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>~~=——————~~<br>3401<br>3401<br>3401<br>3401||||||||||||||||||||||



053615 **SC** 

APPENDIX 2 

## **Section B Statement of balances** 

|**Categories**<br>**Signed by one or two trustees**<br>**on behalf of all the trustees**<br>**B5 Contingent liabilities**<br>**B4 Liabilities**<br>**B1 Cash funds**<br>**B2 Investments**<br>**B3 Other assets**|**Details**|**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last period**<br>**to nearest £**|
|---|---|---|---|---|---|---|---|
||Cash and bank balances at start of year|3401||||**-**||
||Surplus / (deficit) shown on receipts and<br>payments account|||||**-**<br>3401||
|||||||**-**||
|||||||**-**||
||**Cash and bank balances at end of year**<br>(Agree balances with receipts and payments<br>account(s))<br>**Details**|**-**<br>3401|**-**|**-**|**-**|**-**<br>3401|**-**|
|||-|<br>-|<br>-<br>**Fund to which**|<br>-<br>**asset belongs**|<br>-|<br>-|
|||||||**Market valuation**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**||**Fund to which**|**asset belongs**|**Total**<br>**Cost (if available)**<br>**to nearest £**|**-**|<br>**-**|
|||||||**Current value (if**<br>**available)**<br>**to nearest £**|**Last year**<br>**to nearest £**|
||Decorations for Events||Unrestricted|||150||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Total**<br>**Fund to which l**|**-**|<br>**-**<br>150|<br>**-**|
||||||**iability relates**|**Amount due**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Fund to which l**|**Total**<br>**iability relates**|**-**|**-**|
|||||||**Amount due**<br>**(estimate)**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
||**Signature�**|||**Print Name**|**Total**|**-**|<br>**-**|
||||||||**Date of**<br>**approval**|
||SIGN|||PIETRO BARBINI||||
|||||||||



- _**�lease note � OSCR will accept digital or typed signatures**_ 

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances 

2 

December 2007 

APPENDIX 2 

**SC** 053615 

## **Section C Notes to the Accounts** 

**C1 Nature and purpose of funds** _(may be stated on_ General funds held to support Craft House’s charitable activities, _analysis of funds worksheets)_ including running exhibitions and events, supporting student artists, and meeting the charity’s operating costs. 

|**C3a Trustee remuneration**<br>**C4a Trustee expenses**<br>**C6 Other information**<br>**C5 Transactions with trustees**<br>**and connected persons**<br>**C3b Trustee remuneration -**<br>**details**<br>**C4b Trustee expenses -**<br>**details**<br>**C2 Grants**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**<br>**institution**|**Number of grants**<br>**made**<br>**£**|**Number of grants**<br>**made**<br>**£**|
|---|---|---|---|---|---|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||**Total**|**-**<br>|
|||||||
||If no remuneration was paid during the period to any charity trustee or person connected to a<br>trustee cross this box (otherwise complete section 3b)||||<br>X|
||**Authority under which paid**||||**£**|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
||If no expenses were paid to any charity trustee during the period then cross<br>(otherwise complete section 4b)|||this box|X|
|||**Nature of transaction**||**Number of**<br>**trustees**|**£**|
|||||||
|||||||
|||||||
|||||||
|||||||
||<br>**Nature of relationship**|||**Transaction**<br>**amount (£)**|**Balance**<br>**outstanding at**<br>**period end (£)**|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
||Craft House processed art sales through SumUp. Sale proceeds were<br>collected on behalf of artists and the charity retained a 10 percent<br>commission. Artists received the balance net of card transaction fees.<br>No amounts were owed to artists at the period end.|||||



2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes 

3 

December 2007 

APPENDIX 2 

**SC** 053615 

## **Additional analysis (1)** 

## **Analysis of receipts and payments** 

## **1 Donations** 

|**1 Donations**|**1 Donations**|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||**Unrestricted**<br>**funds**<br>**to nearest £**<br>||**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**<br>||**Total last period**<br>**to nearest £**|
|~~1744~~||~~1744~~|||||**-**<br>~~1744~~|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**<br>**2 Grants**||**-**<br>~~1744~~||**-**|**-**|**-**|**-**<br>~~1744~~||**-**|
|||**-**<br>**Unrestricted**<br>**to nearest £**<br>**funds**||**-**<br>**Restricted funds**<br>**to nearest £**|**-**|**-**|**-**<br>**Total current**<br>**to nearest £**<br>**period**||**-**<br>**Total last period**<br>**to nearest £**|
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**<br>**3  Gross receipts from other charitable activities**||**-**||**-**|||**-**||**-**|
|||**-**<br>**Unrestricted**<br>**funds**<br>**to nearest £**<br>||**-**<br>**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**-**<br>**Total current**<br>**period**<br>**to nearest £**||**-**<br>**Total last period**<br>**to nearest £**|
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**<br>**-**<br>-<br>**Unrestricted**<br>**funds**<br>**to nearest £**<br>**4  Payments relating directly to charitable activities**<br><br>||**-**||**-**|**-**|**-**|**-**||**-**|
|||||-<br>**Restricted funds**<br>**to nearest £**|-<br>**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|-<br>**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|-<br>**Total current**<br>**period**<br>**to nearest £**<br>||-<br>**Total last period**<br>**to nearest £**|
|~~246~~||~~246~~|||||**-**<br>~~246~~|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br>||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**||**-**<br>246||**-**|**-**|**-**|**-**<br>~~246~~||**-**|
|||-||-|-|-|-||-|



2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1) 

December 2007 

APPENDIX 2 

**SC** 053615 

## **Additional analysis (2)** 

|**Receipts**<br>**5  Breakdown of unrestricted funds**|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**<br>GEN<br>|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**<br>GEN<br>|**Unrestricted**<br>**fund 2 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 3 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 4 - enter**<br>**name of fund**<br>**below**|**Total**<br>**unrestricted**<br>**funds**<br>|**Total**<br>**unrestricted**<br>**funds last period**|
|---|---|---|---|---|---|---|---|
|Donations|~~1744~~|||||**-**<br>~~1744~~||
|Legacies||||||**-**||
|Grants||||||**-**<br>||
|Receipts from fundraisingactivities|~~3459~~<br>|||||**-**<br>~~3459~~<br>||
|Gross tradingreceipts|~~642~~|||||**-**<br>~~642~~||
|buildings||||||**-**||
|Rents from land & buildings||||||**-**||
|Gross receipts from other charitable activities||||||**-**<br>||
|**_Sub total_**<br>**Receipts from asset & investment sales**|**-**<br>~~5845~~||**-**|**-**|**-**|**-**<br>~~5845~~|**-**|
|||||||-||
|Proceeds from sale of fixed assets||||||**-**<br>||
|Proceeds from sale of investments|~~13~~<br>|||||**-**<br><br>~~13~~||
|**_Sub total_**<br>**_Total receipts_**<br>**Payments**|**-**<br>~~13~~||**-**|**-**|**-**|**-**<br>~~13~~|**-**|
||**-**<br>~~5858~~||**-**|**-**|**-**|**-**<br>~~5858~~|**-**|
|||||||-<br>||
|Expenses for fundraisingactivities|~~1701~~<br>|||||**-**<br>~~1701~~<br>||
|Gross trading payments|~~510~~|||||**-**<br>~~510~~||
|Investment management costs||||||**-**<br>||
|Payments relatingdirectlyto charitable activities|~~246~~|||||**-**<br>~~246~~||
|Grants and donations||||||**-**||
|Governance costs:||||||**-**||
|Audit / independent examination||||||**-**||
|Preparation of annual accounts||||||**-**||
|Legal costs||||||**-**||
|||||||**-**||
|||||||**-**<br>||
|**_Sub total_**<br>**Payments relating to asset and investment**<br>**movements**|**-**<br>~~2457~~||**-**|**-**|**-**|**-**<br>~~2457~~|**-**|
|||||||-||
|Purchases of fixed assets||||||**-**||
|Purchase of investments||||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||-<br>||
||**-**<br>~~2457~~||**-**|**-**|**-**|**-**<br>~~2457~~|**-**|
|||||||-||
||**-**<br>3401||**-**|**-**|**-**|**-**<br>~~3401~~|**-**|
|||||||||
|||||||**-**||
|||||||||
||**-**<br>~~3401~~||**-**|**-**|**-**|**-**<br>~~3401~~|**-**|
|||||||-||
|**Nature and purpose of funds**||||||||
|General unrestricted fund held to support Craft<br>and meet its running and event costs.||||House SCIO’s charitable activities||||



2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2) 

December  2007 

APPENDIX 2 

**SC** 053615 

## **Additional analysis (3)** 

|**Receipts**<br>**6  Breakdown of restricted funds**|**Restricted fund**<br>**1 - enter name of**<br>**fund below**|**Restricted fund**<br>**2 - enter name of**<br>**fund below**|**Restricted fund**<br>**3 - enter name of**<br>**fund below**|**Restricted fund**<br>**4 - enter name of**<br>**fund below**|**Total restricted**<br>**funds**|**Total restricted**<br>**funds last**<br>**period**|
|---|---|---|---|---|---|---|
|Donations|||||**-**||
|Legacies|||||**-**||
|Grants|||||**-**||
|Receipts from fundraisingactivities|||||**-**||
|Gross tradingreceipts|||||**-**||
|Income from investments other than land and<br>buildings|||||**-**||
|Rents from land & buildings|||||**-**||
|Gross receipts from other charitable activities|||||**-**||
|**_Sub total_**<br>**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|Proceeds from sale of fixed assets|||||**-**||
|Proceeds from sale of investments|||||**-**||
|**_Sub total_**<br>**_Total receipts_**<br>**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_**<br>**Payments relating to asset and investment**<br>**movements**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|Purchases of fixed assets|||||**-**||
|Purchase of investments|||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||||
||||||**-**||
||||||||
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|**Nature andpurpose of funds**|||||||
||||||||



2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3) 

December 2007 

## **APPENDIX 3** 

**’ Independent examiner s report on the accounts V2** 

||**Independent examiner’s report on the accounts**<br>**V2**|
|---|---|
|**Report to the**|**Report to the**<br>Charity name|
|**trustees/members of**|**trustees/members of**<br>Craft House SCIO|
|**Registered charity**<br>**number**|**Registered charity**<br>**number**<br>**SC**<br>053615|
|**On the accounts of the**|**On the accounts of the**<br>Period start date<br>Period end date|
|**charity for the period**|Day<br>Month<br>Year<br>Day<br>Month<br>Year|
||**to**<br>03<br>09<br>2024<br>30<br>06<br>2025|
|**Set out on pages**|(remember to include the page<br>numbers of additional sheets)|
|||
|**Respective**<br>**responsibilities of**<br>**trustees and examiner**|**Respective**<br>**responsibilities of**<br>**trustees and examiner**<br>The charity’s trustees are responsible for the preparation of the accounts in accordance<br>with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>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**<br>**examiner’s statement**|**Basis of independent**<br>**examiner’s statement**<br>My examination is carried out in accordance with Regulation 11 of the 2006 Accounts<br>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**|**Independent examiner’s**<br>In the course of my examination, no matter has come to my attention [other than that|
|**statement**|**statement**<br>disclosed on the attached page*]|
||1.<br>which gives me reasonable cause to believe that in any material respect the|
||requirements:|
||•<br>to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and|
||Regulation 4 of the 2006 Accounts Regulations, and|
||•<br>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.<br>to which, in my opinion, attention should be drawn in order to enable a proper|
|**Signed**: **<br>**Name:**|understanding of the accounts to be reached.<br>**:**<br>**Date:**<br>**Name:**<br>~~ee ee~~<br>~~ee~~<br>~~|~~<br>SIGN<br>13/03/2026<br>Evan Wallenstrom|
|**Relevant professional**|**Relevant professional**|
|**qualification(s) or body**|**qualification(s) or body**|
|**(if any):**|**(if any):**|
|**Address:**|**Address:**<br>12 Bridge St, St Andrews, KY16 9FB,|



*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 any items that the examiner wishes to disclose** 


