APPENDIX 3 OSCR Sc(rttish Charity Regulator Independent examiner's report on the accounts Report to the Community Mattial Arts and Fitt$S Hubs trusteeslmemb•rs of ' Rogistgred charity SC054459 number On the accounts of the charlty for the perlod Period start dale Month Period gnd date Month Oay Day 31 08 2025 31 1026 Sot out on pages Ir4rnatnb8T io include Ihg pagB mbsfs of addlllonal Se¢S1 Respectlve The charity's tnjstees are responsible for the preparation of the accounts in accordance responslbllltles of with the term5 of the Charities and Trustee Investment (Scotlandl 2005 Act and the trustees and examlner Charities Accounts IScolland} Regulations 2008 las amended). The charity Iruslees consider that the audit requirement of Regulation 1011) (dl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as reqIred under section 4411) Ic) of the Act and to stale whether particular matters have me lo my attention. Basls of Independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examlnerfs slatement Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accotjnts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations frorn the Iruslees concerning any such matters. The procedures undertaken do not provide all the evidence th81 would be required in an audit and, consequently. I do not express an audit opinion on the view given by the accounts. Independent examlner's In the course of my examination, no matter has come to my attention loiher than that statement disclosed on the attached page1 which gives me reasonable ¢ause lo 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 accounts which accord with the aecounting records and comply with Regulation 9 of thè 2006 Accounts Regulations have not been met. or 2. to which, in my OPiDion, attention should be drawn in order lo enable a proper understanding of the accounts lo be reached. Date: Slgned- Name: Mr J Reid Relevant professional I qualification(sl or body lif any): 09/06/2026 Address: 6 Miller Road Ayr KAI 2AY 'Plea58 delete the word5 in the brackets rfthey do not apply. If Ihe wrd$ do appty, sel out those mattors whKh hav¢ ¢ome to yourattenlion on the following page. ' OSCR will accept digilal or typed signatures
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Glve here brief detalls of any items that the examlner wlshes to dlsclose