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Independent Examiner’s Report to the Trustees of Fraserburgh Resilience Group SCIO
| report on the accounts of the charity for the period ended 30" Apri! 2025.
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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10 (1) {a} to (c} 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 12 of the Charities Accounts (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 | do not express an audit option on the view given by the accounts.
independent Examiner's Statement
In the course of my examination, no matter has come to my attention:
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¢ Which gives me reasonable cause to believe that in any material respect the requirements: e To keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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® 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 _ of the accounts to be/
Relevant Professional Qualification/Professional Body: ICAS
Address: Bank House, Seaforth Street, Fraserburgh, AB43 9BB Date: isflo /2025
4 PETERHEAD FRASERBURGH TURRIFF Marischal Street | Peterhead | AB42 1HU Bank House | Seaforth Street | Fraserburgh | AB43 SBB 148 Main Street | Turriff | AB53 4AD T+: 01779 400525 T: 01346 589360 T: 01888 538822 info@msquaredaccountants.co.uk
Fraserburgh Resilience Group SCIO $C053803 For The Period Ended 30 April 2025 Income and Expenditure
| 2025 | |||
|---|---|---|---|
| £ | £ | ||
| Income | |||
| Donations | 4,655 | ||
| Donations -Opening Bank Balance | 22,804 | ||
| Grants | 7,091 | ||
| Shop | 1,758 | ||
| Memberships | 66 | ||
| 36,375 | |||
| Expenses | |||
| Purchases | 4,746 | : | |
| Repairs | 1,661 | ||
| Display fridge and freezers | 2,863 | ||
| Electric | - | ||
| Advertising | 1,144 | ||
| Insurance | 884 | ||
| Sundry Expenses | 108 | ||
| Stationery | 106 | ||
| 11,512 |
Suplus For the Year
24,862
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Prepared6)
Trustee
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i
Fraserburgh Resilience Group SCIO $C053803
For The Period Ended 30 April 2025 Balance Sheet
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2025
£ £
Current Assets
Bank 24,862
24,862
Current Liabilities
Net Assets 24,862
Funds
Unrestricted Funds Brought Forward -
Surplus For Year 24,862
Unrestricted Funds Carried Forward 24,862
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Prepared BySa
Trustee
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