## OSC **r** 

Office of the Scottish **Charity Regulator** 

## **Independent examiner’s report on the accounts** 

||**Independent examiner’s report on the accounts**|**Independent examiner’s report on the accounts**|**Independent examiner’s report on the accounts**|**Independent examiner’s report on the accounts**|**Independent examiner’s report on the accounts**|**Independent examiner’s report on the accounts**|**Independent examiner’s report on the accounts**|**Independent examiner’s report on the accounts**|**Independent examiner’s report on the accounts**|
|---|---|---|---|---|---|---|---|---|---|
|**Report to the**<br>**trustees/members of**<br>**Registered charity**<br>**number**<br>**On the accounts of the**<br>**charity for the period**<br>**Set out on pages**<br>**Respective**<br>**responsibilities of**<br>**trustees and examiner**<br>**Basis of independent**<br>**examiner’s statement**<br>**Independent examiner’s**<br>**statement**<br>**Signed:**<br>**Name:**<br>**Relevant professional**<br>**qualification(s) or body**<br>**(if any):**<br>**Address:**|Thurso Youth Club|||||||||
||**SC005849**|||||||||
||Period start date|||||Period end date||||
||Day|Month|Year|||Day||Month|Year|
||<br>01|April|2024|**to**||<br>31||October|2025|
||**6 to 9**|||||||(remember to include the page<br>numbers of additional sheets)||
|||||||||||
||The charity’s trustees are responsible for the preparation of the accounts in accordance<br>with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the<br>audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It<br>is my responsibility to examine the accounts as required under section 44(1) (c) of the<br>Act and to state whether particular matters have come to my attention.|||||||||
||My examination is carried out in accordance with Regulation 11 of the Charities<br>Accounts (Scotland) Regulations 2006. An examination includes a review of the<br>accounting records kept by the charity and a comparison of the accounts presented with<br>those records. It also includes consideration of any unusual items or disclosures in the<br>accounts and seeks explanations from the trustees concerning any such matters. The<br>procedures undertaken do not provide all the evidence that would be required in an audit<br>and, consequently, I do not express an audit opinion on the accounts.|||||||||
||In the course of my examination, no matter has come to my attention:<br>1.<br>which gives me reasonable cause to believe that in any material respect the<br>requirements:<br>•<br>to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and<br>Regulation 4 of the 2006 Accounts Regulations, and<br>•<br>to prepare accounts which accord with the accounting records and comply with<br>Regulation 9 of the 2006 Accounts Regulations<br>have not been met, or<br>2.  to which, in my opinion, attention should be drawn in order to enable a proper<br>understanding of the accounts to be reached.|||||||||
||`Scott Anthoney`||||**Date:**||`9th June 2026`|||
||`Scott Anthoney FCCA`|||||||||
||`Association of Chartered Certified Accountants`|||||||||
||`Hawthorn House`|||||||||
||`Forss`|||||||||
||`Thurso`|||||||||
||`KW14 7XU`|||||||||



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