Independent examiner's report
For the year ended 30 June 2025
Independent examiner's report to the Trustee of The Young Fund
We report on the financial statements of the trust for the year ended 30 June 2025 which are set out on pages 7 to 16.
Respective responsibilities of charity Trustee and examiner
As the trust's trustee you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is our responsibility to:
-
examine the accounts under section 65 of the Charities Act;
-
follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act; and
-
state whether particular matters have come to our attention.
Basis of independent examiner's statement
We have examined your trust accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
Our examination included a review of the accounting records kept by the trust and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trust trustee concerning any such matters.
Our role is to state whether any material matters have come to our attention giving me cause to believe:
-
that accounting records were not kept in accordance with section 63 of the Charities Act;
-
that the accounts do not accord with those accounting records;
-
that the accounts do not comply with the accounting requirements of the Charities Act;
-
that there is further information needed for a proper understanding of the accounts to be reached.
Page 5
Independent examiner's report (continued)
For the year ended 30 June 2025
Independent examiner's statement
We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Signed: Dated: 02 December 2025
Grant Thornton Advisors (NI) LLP
Chartered Accountants 12 - 15 Donegall Square West Belfast BT1 6JH
Page 6