## **Independent Examiner** ’ **s Report to the Trustees of The James M MacLaren Society (SCIO)** 

I report on the accounts of the charity for the year ended 31st March 2026. 

## **Respec?ve responsibili?es of trustees and examiner** 

The charity’s Trustees are responsible for the prepara<on of the accounts in accordance with the terms of the Chari<es and Trustee Investment (Scotland) Act 2005 and the Chari<es Accounts (Scotland) Regula<ons 2006 (as amended). The Trustees consider that the audit requirement of Regula<on 10(1) of the 2006 Accounts Regula<ons does not apply. It is my responsibility to examine the accounts as required under sec<on 44(1) (c) of the Act, and to state whether par<cular maLers have come to my aLen<on. 

## **Basis of independent examiner** ’ **s statement** 

My examina<on is carried out in accordance with Regula<on 11 of the 2006 Accounts Regula<ons. An examina<on includes a review of the accoun<ng records kept by the charity and a comparison of the accounts presented with those records. It also includes considera<on of any unusual items or disclosures in the accounts, and seeks explana<ons from the trustees concerning any such maLers. 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 view given by the accounts. 

## **Independent examiner** ’ **s statement** 

In the course of my examina<on, no maLer has come to my aLen<on: 

- 1) which gives me reasonable cause to believe that in any material respect the requirements to keep accoun<ng records in accordance with Sec<on 44(1) (a) of the 2005 Act and Regula<on 4 of the 2006 Accounts Regula<ons, and to prepare accounts which accord with the accoun<ng records and comply with Regula<on 8 of the 2006 Accounts Regula<ons have not been met, or 

- 2) to which, in my opinion, aLen<on should be drawn in order to enable a proper understanding of the accounts to be reached. 

Signed Independent Examiner Date: 20th June 2026 

Elizabeth Elworthy, AATQB, 5 Cuil an Daraich, Logierait, Pitlochry, PH9 0LH