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Auditors Report to the Members of Chess Scotland

For the Year Ended 30 April 2005


I have audited the Income and Expenditure Account and Balance Sheet of Chess Scotland, which has been prepared under the historical cost convention.

Council's responsibility for the financial statements: -

Council is required to arrange for the management board to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the organisation and of the surplus or deficit of the organisation for that period.

Respective responsibility of council and auditors

The organisation's council are responsible for the preparation of financial statements. It is my responsibility to form an independent opinion, based on my audit, on those statements and to report my opinion to you.

Basis of opinion

An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made by the council in the preparation of the financial statements.


In my opinion the financial statements give a true and fair view of the organisations affairs at 30 April 2005 and of its deficit for the year then ended.

K.R. Oswald A.C.A.

Chartered Accountant


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Chess Scotland 2005