M Squared OUnEants Independent Examinerfs Report to the Trustees of New Pitsligo Village Projects SCIO I report on the accounts of the charity for the period ended 31" March 2026. Respective Responsibilitles of Trustees and Examiner The charity's trustee5 are responsible for the preparation of the accounts in accordance wilh the terms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accourbts (Scotlandl Regulations 2(X)6. The charity trustees consider that the audit requirement of Regulation 10111 lal to Icl of the Accounts Regulations does not apply. It 15 my responsibility to examine the accounts as required under Section 4411) Icl of the Act, and to state whether particular matters have come to my attention. Basis of Independent Examinerf5 Statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts Iscotlandl Regulations 2006. An examination include5 a review of the accounting recofds kept by the charity and a compari59n of the account5 presented with those records. It a150 includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustee5 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 option on the view gtven by the accounts. Independent Examinerfs Statement In the course of my examination, no matter has come to my attention.. Which gives me reasonable cause to believe that in any material respect the requirements.. To keep accounting records in accordance with Section 4411) (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and To prepare the accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts lo be reached. Name.. Rachel Cameron. CA. CTA Relevant Professional Qualifi¢ation/Professional Body.. ICAS Address.. Bank Holtse, Seaforth Street, Fra5erburgh, AB43 9BB Date.. I,%jGxIIc) PEfERHEAD 4 MaTi5Llidl Stieet | Peterhead | AB42 IHU T.. 01779 400525 FRASERBVRGM ank HoLJse l Sealorth Slreel | Fcasefbuigh | A843 9BB T-01346 589360 TURRIFF 14B Main siceÈi | Turrifl | AB53 4AD T: 01888 538U22 info@msqu•r•da¢¢•¥nt•nts.<•.uk
New Pitsligo Village Projects SC053693 For The Period Ended 31 March 2026 Income and Expenditure Perlod 4 October 2024 to 31 March 2026 Unrestricted Restricted Total Income Donations 300 300 300 300 Expenses Bank Fees Surplus for the Period 298 298 Prepared By Rachel Cameron, CA Freda Rennie Treasurer IL
New Pitsligo Village Projerts SC053693 ForThe Period Ended 31 March 2026 Balance Sheet 2026 Restrirted Unrestricted Total Current Assets Bank 298 298 298 298 Current Liabilities Net Assets 298 298 Funds Funds Brought Forward Surplus for the Period 298 298 Funds Carried Forward 298 298 Prepared By Rachel Cameron. CA Freda Rennie Treasurer