## Independent Examiner’s Report to the Trustees of Jumping Jacks Outreach.
| report on the accounts of the charity for the year ended 31 May 2025 which are set out on pages 1 to 2.
## Respective responsibilities of trustees and examiner.
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply.
It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## Basis of independent examiner’s statement.
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
## Independent examiner’s statement
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements:
- ® to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
- ® to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## Relevant Professional qualification/professional body:
Address: Snr. Finance Manager, The Positive Steps Partnership, 2 Explorer Road, Dundee, DD2 1DX
Date: 26 February 2026
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APPENDIX 2 :
Jumping Jacks SC 048418
Section B Statement of balances
- Expendable Permanent
Categ Detail etcun | Restricted funds endowmentfunds endowmentfunds ‘1Pert Cunent_—_Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year [as | 4.346 7,106
Surplus / (deficit) shown on receipts and 2.760
Payments account (2,760)
(Agree balances with receipts and payments
account(s))
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
_ —< —
Total
Details Fund to which asset belongs Cost (if available) ce aitabie) (i Last year
to nearest£ to nearest £ to nearest£
- — =
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
7 — —
Total
Details Fund to which liability relates vrctinate). Last year
to nearest £ to nearest £
oe — —
Total
Signed by one or two trustees
on behalf of all the trustees Signature“ Print Name Date of approval
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Balances and R&P Reports - year to 31.05.25.xisx / Statement of balances
1
December 2007
APPENDIX2
SC 048418
## Jumping Jacks
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|||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|(\C||4|Se,||LDgee|Receipts and|payments|accounts|
|)|died.|For the period|[Month|JL_Year||¢q|[Month|_J[__Year_]|
|Section|A|Statement|of|receipts|and|payments|
|Unrestricted|Restricted|Expendable|Permanent|Total funds|Total funds|last|
|funds|funds|endowmentfunds|endowmentfunds|current|period;|period;|
|to|nearest|£|to|nearest £|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest £|
|A1|Receipts|
|legacies[Donations|||14,208||||tas]|||[15,428]|||
|a|
|lrants|||a ||
|Receipts from fundraising activities|||ee|
|Gross trading receipts|||a|
|Income|from|investments|other|than|
|land|and|buildings|
|Rents from land & buildings|||a|
|Gross|receipts|from|other|charitable|
|activities|
|At Sub total|=|3)|||
|A2|Receipts|from|asset &|
|investment|sales|
|Proceeds from sale of fixed|assets|fF|
|Proceeds from sale of investments|Po|
|A2Subtotal[ —s=|||
|A3|Payments|
|Payments|relating|directly|to|charitable|
|activities|16,286|16,286|18,183|
|Sovemancecoss|_|
|rr|ee|es ||
|A3 Sub|total|16,286|16,286|18,183|
|A4|Payments|relating|to|asset|and|
|investment|movements|
|Purchases|of fixed assets|Fs|
|Purchase|of investments|fs|
|Ad Sub|total[|
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