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APPENDIX 3 oscr Office of the Scothsh Charity Regulator Independent examinerfs report on the accounts Report to thè tnte8s0m8mb0rs of Charty e Ythan Fiddlers ReglsteTed ¢harlty SC031597 number On the accounts of the charity for Iho perlod Penod start date Ilonlh March Period end date Month Febwary Yw Year 01 2025 28 2026 Sgt out on pagos (Thn10 Indudè the p8gè Respective The charity's trustees are responsible for Ihe preparation of the accounts in accordance respon81bilitles of wrth the lemis of the Chanties and Trustee Investment (Scotlandl 2005 Act and the trustee8 and examingr Charrties Accounts (Scollandl RegulatnS 2c. The charity trustees consider that the audit requirement of Regulab"on 10111 (dl of the Accounts Regulabons does not apply. 11 is my responsibility lo examine the accounts as required under seckn'on 44111 {cl of the Act and to state whether partKular matters have come to my attention. Basls of Independent My examination is carried out in a¢¢ordan¢e with RegulatKJn 11 of the Charities èxaminor's statement Accounts {Scotland} Regulab"on$ 20(. An examination includes a review of the accounting records kept by the ¢harity and a coMparin of the accounts presented with those records. It also includes ¢onsKleration of any unusual rtems or disclosures in the counts and seeks explanab.ons from the trustees conceming any such matters The prc¢edures undertaken do not provide all the evidence that would be required in an audit and, Consequently. I do not express an audit opInn on the account5. Independent examlnerfs In the course of my examinaty"on, no fnatter has come to my attentn lother th that Statemenl disclosed on the attached page'} which gives reasonable ¢av5e io believe that in any malerial respect the requirements" to keep accounting records in accordance with section 4411) (a) of the 2005 Act and RegulatKJn 4 of the 201% Accounts RegUlatnS, and to prepare accounts whh a¢eord wrth the accounting records and compty with ReguL4tKJn 9 of the 2006 Accounts ReguLatnS have not ffet, or 2. to Whh. in my opinion. attention should be drawn in order to enable a proper unde tandin oft e accounts to be reached. Dat•: Slgned: Name: Relevant professlonal quallllcatlonls) or body (If any>: SM 1<1 Address: qLLo£ LL I 972 'Pkase delete Ihe words in the brthts do not WtIE vrt¥dsikb 4)pty. set matters have come io your attentn on the followThJ page.
APPENDIX 3 Disclosure section Only comFdete rf the examiner needs to highlight material probmS. Glve here brlef detalls ol any items that the examlner wlshes lo dlsclose
APPENDIX 1 T.ru•toM' Annual.Rfft• .....-.. Perii)d start date Month March oscr,- Period end date Monlh Vea Feb 2026 2025 To 28 Office of the Scottish Charity R•gulator Reference and administration details Charity name Other names charity is known Ythan Fiddlers Reglstered charlty number Charity's principal address SC031597 CIO Hoswtal Cottage Hospital Ro&J Elk)n Poslcode AB419AW Names of the charfty trustees on dale of approval of TNstees' Annual Report Offl¢• (rf any) Dats8 a¢tsd If not for WI1• y•ar Nam• of wrson (or l>ody) entltlfrd to •ppoknt In*t•o Ilf any) Trustw namo Elizabeth CanEron Chair Person Shona Brown Treasurer Balbafa Coutts Musical Director 30 June 2025 lan Sutherland Secretsry 10 11 12 13 14 15 16 17 18 19
APPENDIX 1 Reference and administration details Names of all olhgr ¢harlty Irustees during th• nI)d, If any, (for example. thos• who rnslgned part way through tho fin¥n¢ial p•rlod) Patricia Gill Till 30 June 2025 Structure, governance and management Typo of govemlng document Constsiubon Tru$tee recrultmenl and appolntment Objectives and activities Charflable purposes The obj'ectwes of the Ythan FKldlers is to advance the arts of traditional sCotth MUSK by.. a. P[orrtr"ng the study. and rforrrts3nCe of such music b. To encourage and mUlate the w1ManCe of the music lo the publ and interested groups c. To donate excess funding to local recognised causes as and when the membets may deude at corrffiittee Prornb'ng Sctittish tradrtional MUS to the young conlinues to be key lo our group. gNing young musicians the opwrtunity to perfomi in public whilst maintaining Ial trrItage. We aim lo raise funds to cover operating costs by Ferfomiing at Ictal (x)ncerts and ceilidhs. Summary of the maln actlvitle8 In relatlon to Ihese oblects were invrted to play at various events during the year 2025-26. made donatn5 io 311)cal charities in Decemtw. Members propose kxal chanlies and the whole group vote for the ones they Vuld like to make donatn5 lo. We held our annual Ralty in May 2025 wh was a great su¢¢ess with the venue al full paryty. Planning for our Fiddlers Ralty in May 2026 is urleaY. We hdd successful fidd workshops in Novemter and have new memters folkmng this.
APPENDIX 1 Achievements and performance Summary of the maln a¢hlevements of We Ferfomw at many events throughout the year. . the ¢harity during the financlal period Vle rnade 3 don*"on5 tr) local tharrties wth members proposing and the whole group voting for who they woukl like donations given to. We held our annual Fid(Jlers Ralty in May. Preparatsons for our Annual Ralty in May 2026 is underway. We held fKldbe workshops in Novemttr. resulting in new rnernbe joining the group. We had a great tnp to Dublin in Juty 2025 where we performed al two concerts took part in a workshop. Financial review Briof statsmont of tho ¢harlty'$ poN¢y Vle will ¢onts"nue to raise fund5 for future eduCatnal trips. Of the funds on ro8OfV raised. we have £3,683 allocated lo our fvIU trips. Detalls of any doficlt Donatod fa¢ilitio8 and servi¢w (rf any) Al tutors and commthee members donate their serwices freely, induding travel io and from events.
APPENDIX I Other optional information Declaration Th• tnte•s doclare thal they have approvgd the Int$. Ywbort above. Slpned on behalf of the charlty's trusteos Slgnatur¢(sl Full namdsl kLIZA 66ffvi rt . CA &7+tdi¥ASfJ Posltlon le.g. Chalrl RoEs/D 341,1
oscr Ythan Flddlern Recei SC031597 tsand ments accounts Section A Statement ol receipts and payments Lh)iesthcied EXndal P•rmanÈnt Total fund5 Total funds last pertod A1Re D(Wlion$ LÈgacEs Grants Receipbftom GrosstraditvJ tEcwpts Incorne Irorn Investmentsol i d and buihws Rents trTr 1965 2,48S 3.131 2.122 8.817 2.122 11.5¥7 13.704 14.111 In¥•slmenlsales Pic£eeds Irom 01x•j asEet5 pred5 IILwn 5eoliD¥estynen15 ub tolal 8.21B 13,704 14111 Expeestor tundraLS1 Gros3 irading Inve¥trtwt nttosts Pm¢nts L9tIng dredylD chxlable athvitres Giants •no oowon8 Gownan¢e ¢t5. Audil I Irthpend&iIe3o Preparabon c4annual aLDJunts 3.721 15,JZ2 3,034 612 612 1.71 2.176 675 A3 Sub A4 PrfThnts ieMng to a••rt Inve¥tmerf mDv•m?nts Puichases of fixed assets Puichase of In¥e51m2n15 Al Sub tot* 14WJI (6,115 A8 TraMl•rn to I Ilmml lund8 Swplus /{d•ff¢llJ for)
SC031597 Section 8 St31ernEnt of balances T1 1•.122 11.8 1&317 1•.92t L*1 B4 L111 Tqlw O•l•ol o¥ SHO4 HAvLifvJ
SC031597 Additional analysis111 T4¥ 1•65 NM¢ Trtal pvrlDd 44 0.*17 11.4•7 J.t
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SC031597 Additional analysis121 ndslAIl Roc•lpl• Ocvation% 131 l12Z •.W7 1122 <>o55 b•JryTp tsss Subtr) 214 iJ.704 14iiJJ Privedsfvgm 5?ollydaWs 44•1 13.704 Ey9•nl1udricThWo% 721 612 GO¥0rrb¥ C1 1676 7•1 11ml 11.IVI 4SY ollufftd
SC031597 Additional analy51s 131 6 ol M•tritt•d lund• F0 Rwlp DDnaDL¥ ¢>anL8 Rsl[rd& Pror4edikn Prtte•d& trom PAym•rt• pvffjKrts Puithas•sotthd Purchase ththyeslThnLI Tr¥n¥f•r4 t•llhDml AtUr• atsj