APPENDIX 3 OSCR RwLJlOt Independent examinerfs report on the accounts Roport to tho :.Chaiity name tru$tso$lmgmbgrn of ',YM Empryw R•g18tsr•d ch•rity ' SC061470 mlJ•r On accounts of tho 1 ¢harlty for Iho porlod l Day Period start dat• Poriod end date Mcnth Year Jamary 2024 31 g024 Set out on pago1 frwnb•rty hMJ6Trlho p¥• nuneTh L•Jdkn4 shsqti Resp8ellv• The charity's trustees are responsible for the prep3ration of the aCCntS in aceordanc• rnsponslbllrtl•s of wth the terms ol the chbe$ and Twstee Investrrent (Scotlandl 21x15 Act and the trustw and 9x•rner Charibes Accounts Iscotbndl Regulations 2IJ06 (a$ arnded). The charity trnslees ¢onsder that the audit requirement of Regulab"0ft 10111 Idl of the Accounts Regulalons does not appty. It is my reswnsibilty lo examine the accounts as required uTrJer seelon 44{11 {cl of ts Act and lo skte whether particular mattw5 have coffe to my attention. Basls of Ind•p•ndont My examination is carTied in aceordanee wth Regulation 11 oftho 2008 Accountz gxarnlneV8 8tatsrn8nt RegUlab"or. An examin&on includes a review of the accounting records kerrt by the ¢harity and a comparison ofthe accourts psented those reco$ It also include$ consideratn of any unusual items c( discl¢)sures in the aceounts aThJ seeks explanations from the trustees concemng any $u¢h matters. The procedures undertaken do not provide all the evidence that woukl be required in an audrt and, consequenlty, I d¢ nffj express * audrt (VInn on the view given ty the accounts. Indep8nd•nt •xamlrnr's In the course of my exarninalKJn, no mater ha$ ¢ome lo my attention lthept $t41ornent gIS me reasonab cause kn belleve that in any materfal respect the requirements.. to keep accounting r8eord$ in a¢¢ordonce Vilh 8ection 44111 l•> of the 2005 A¢t and Règulation 4 ol the 20 Accounts RthJuL4tion$, to prepare lunts ¥tbich accord with the accounting records compty vmth Regulation 9 ofthe 201% Accwnts ReGuktion8 have nc been me( or 2. lo whK. in my ow'n. attention should be dravffj in order lo erAb a proper aced. Slgn•d- N•n•: Rolevant professlonal quallfi"catlon(sl or bD¢ty {Ir anyi: Addr••s: folltrthng page. ' OSCR wll a¢¢ept ortypj s¥rAt Jpkly JullTrKe mally$ ¢o))tsio yuural11kn Ihv
APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlKJhl matenal problems. Give hare briof dotsils of any itsms that tho examinor vA$h•s to dilclose
hPPENDIX2 YM Empower Recei SCO51470 OSCR and ments accounts Det?mbpr Section A Statemeiit of receipt5 and payments Unre51rktod A4ct$ ds Exptndabl¢ PErpnaDEnt Totsi lunos Totsl lll¥t Jnds A1RK Don01 16 215 Re sfrom ld And t1 31.31• 20,67S 18.9 A2 R•ulpii •M•t& trn•msai Pi¢rMdifrc¢D•OetI1Xtd ¥u•ts tot¥ 31 JIO 20J74 A3 Piym•nts 1• 1J Inw•im•nirnY•HThrtfA LW A3Sub tol•l 2•,671 1•.313 rnty4•m•nt• PurthDsesctfixeo AX*I 21,671 AS Trnmhrnto I Ilromlftm Svrplu&/(d•l¢ltJ forrnr
PENDIX2 YM Empower Section B Statement of balances SCO51470 Unrnstrcl TDtaliurert T<5ts1 la porlvd C.J'.L4 1 81 funds Cashandbark balBNx4tiartflw SufKkn Ildthyl) It (r •¥j 7,1 909 C••hid b•nk l•r4dolJwr 8.716 14074 21780 9k19 Dfj¢Jil• T•1 Crnrt¥ I¥rAl D•tsl BJ oth•ra••• )HDT C& Gf• 1.1rpJ MP470 G7 L• Tcddbjr G 2 C•m Rt•J•r 3 e•¥ KMOTIESI (¥•M 72 D•l•if• JnvJM I Toiil L*¥•4r BS Conilfftynt Ith1t nr ¥Jrno O•t• •pprov•l ?)
APPENDfA 2 YM Empower SC051470 Section C Notes to the Accounts C1 Natur• and PUryK>Sè of funds (may be stat&d on analyws offvnds wotheets) unstrIcted. YM Empw. forgeneral day to day runnty ofthe ¢munftY hall. Restricted 1 used forthe operation ol Ihe Ciffiunnty Cafè aThJ Lunch Club (Salary (x)sts aThJ FO suppl$) Restrictsd 2 for operab.on ofe8ikes. Reslnd8d 3 C4arNr0 fvdnry for 1ow.bty S14vJy in partner8hp wth IOHDT to to energy sourTr lor u11th5 Typg of a¢tl¥lty or proJo¢t Supportsd C2 Grant• Total C3# Tru$ts• r•munw•tbon If no remuneration was Pa dunr¥J tha Per lo any charty trusteg or wnnocbj to a trusi•o box IOIheThts• ¢efflpK8le sèets)n 3bl Authorlty under which paid C3b Tru•te• r•mun•r•tlon- det4111 C4• Trusts• •xp•n• 11 no eypenses **re pabj to any charty t1t¢0 Iho F•rt#J th¥n rn thls l>)x Nurnb•rof C4b Trust•• •xp•n•M - detall• Reinburs•rrnnl lor Purchaae ol Cakni 423 TrCIlDn Imc• Nature ot relationshi Nature ol transactio C5 Tran8a¢tlon8 wlth tru6tws and conn•ct•d POrnOM C6 Oth•r Inforniakn De£eftknr2007
FPENtAX2 YM Empower SCO51470 Additional analysis111 Artatyslo and ptym•nts 1 Do1110 Tot41¢urr•nt T4llJltwrknJ Ebkns 16 Tc+al 215 2 Grnnts 11,241 c¢0M•AqCLknj IQHOT. C¢NxpJlW C 312 312 TL 11,46¢ ral•r•nt• 3 Gro8• Mc•lpty from oth•r¢h•vlt•bl• xlb¥lU TfA•I 4 Paym•hts r•l•llng dfftWytoerftbl •ctk
SC051470 Additional analysis121 T¢W 31.11• Ronistrlj &tw )lJl 31J1• 23,141 JI.J1B 23,Ml 71 Pw¢hM•• Ofix46B S+t4 U7 to I Ifrm) hmds $wFIu#i{d•k4YJ fory4v F••tsr•nd fvr
ENM2 YM Empower SC051470 Additional analysi$131 DLython 16 21.147 str $12 20* 36WO 2Q,070 38,ObD P•ym•n 10Q PAym•ni• r•IWjts1•1 110 16 162 TMn•I•rntollfrn}1udl 162 M•tuty •nd
APPENDIX 1 OSCR Peri¢)d start date Imtyth l Jai Pel)d end dale Month l Year ,Dty From 11 1 24 Otth Charrty Regulator Offlce of the Scottl$h Charlty Regulator Reference and administration detsils Charlty nan Oth•r narne• Is knon YM Empov4V Theym R•gl8tsred charlty Nmb•r Ch•rfty• prln¢al addr• | SC051470 I YM ctsnnty Hal i Longhope Orkrxy Po•lc¢)d• KW16 3PQ Nam•• ofth• ¢harfty trust dat• of approval of TnMt•O8' Annual Rolrt Trustèe name Offico lifany) Cknt¢8 actsd if not for whole y•ar lor body) entit*d to 57o•ppolnt tnMto• (11 •ny> Chair Treasurer 261124-31 1224 251124-31 1224 10 11 12 13 14 15 16 17 18 19 20
APPENDIX 1 Reference and administration details Njmes of all oth•r Gharity tt8 duflry the p•rlod. If any. (for examp, those who rn8ignod part way through the finan¢i•l ptriod) Nam• 010124-250824 Structure, governance and management Typ8 ofoov8rning drtwnt SCVO Modd SCIO Con#tibJtion tiw) Trust80 rncruMTh•nt and ppolntm•nt n•w Trust¢O8 Vre appoint•d tr• th8 8oard at an OF¢n meets'n9 for rnèmbers hehj on 25th N0Mb9r2024 Objectives and activities Gharbtabl• purpM•8 The cryarisation's purposes are.. l. To eMP)tr young peop SC4ially. eullurally aThJ economillY 2. To tackle Isolation on the island ol Hoy, usng an interyeneratson approa 3. TO provKle vite.ranging ¢reative GuMur•l and OppInlIKt8 on th? island of Hoy It aehiwes the purpow ty running lh• day-tg-day oprAtson Qfthp YM Cornmunty Hall Summary of Ihe maln activltlos In rolatlon to oblects 1. Provple a vorwe for CommLnty Led a(aivib'es that are open lo all ttle building is rK)w in use 6 days per week by grwps involving tc#J¢Jters to Ol¢Jer adults I1111¥j actrvrties tha are focused on yxal aThJ mental health and welltelng 2. Operate a weekty Lunch Club and iwiGe weekty Communlty C8fé prtrvidiry nourishin9 food $1 affordable prices 3. Provhje a vewe foi laigw eommunity sociol events Probryding 3 part-time paid jobs for Ial people as wel as opPtnit$ to Yonteer to surport Cornmunity Gr and the Lunch ClublC•fe
APPENDIX 1 Achievements and performance Summary of the maln a¢hlovom•nts of Core Operatlo th& charity during tho fin•nci•l peri¢)d The past 12 months has seen the YM Communrty Hall kas ntInued to be used on an almost daity basis, th 9 Communty Groups using rt on a regular basis and one new group Iboard games) starting out in October. These groups cover a range of activities for all age groups from loddlers UIY•vafds. It has also been the venue for larger communty events, TrudIng birthday parties, sabe$ and ¢ommunty nSUlts110n events hosted by Ii>cal and natw)nal organisatyons. the closing of St Columba's Church, the YM has also been used for funeral and c¢mmemoration of lrfe services. It also played a signfficant role the 150 celebrations of the Longhope Lifeboat. In August as part of their fundraising efforts the Trustees providing catering Ifood and bar} for a dding re¢epts'on for 80 guests, they ran the now annual Communty Christmas Dinner was held on 17th December. The weekty Lunctt Club and IVCe weekty Community Café have shown an increase in attendance induding an increase in the nLKnb8r of visitors Income from the Communty Café and LwKh Club was 13% higher than in 2023 Key lo the cOntinth operation of the YM Communty Hall has been the support of key fvnLlern, both local and notional. The18land of Hoy Development TN81 contynue to cover building costs Imainlenance and insurance) along Util.8$. In the past 12 rr¥)nths. The peoples, Health Trust grant funding to sup the Communty Cafè and Lunch Club h89 lotamed £19248. Cooke Aquaculture granted £1000, 50% of the costs for partnership feaSi.11ty Sti wrth loHDT lo explore options of transferring to renewable 80urce8 of energy. Not was received in Dècember that the Hugh Fraw Foundation has awarded £2000 to provide transport for those wanting to attend Ihe Lunch Club. Thw 1$ a partnership project v The Haey Hope Club. Financial review 8rl•f •tat•m•nt of th• Gh•rlty'• pollcy wm to V•X)rf( twards a wnt there we have 3 months operating costs on rMervo9 in resee. The primary focus lor Tru$tee$ during 2023 wll be to identify devdosvnents Ihal albw th¢s to be athieved. Detall• of any defictt Donaled facllliles and servlces Ilf anyl The Islan¢J of Hoy Develcpment TrnLSt maintains responsibility for the Communrty Hall M behaw ofthe island cMmUn. This currentty indudes respSib for buikling maintenarte. insurance and ub.lty o)5ts.
APPENDIX 1 Other optional information Initial plann)g WO ha$ ¥tarted the Swethsh Defenee UnNer¥ty for The YPI to operate as a tose for PASC students on placement to $tudy the hi$l(wy of the Scapa FIC Naval Baso. This V4ill involve catering for the Gtudents and theirtLrtors during ther 3 days stay It is hope that this eouhy be¢(me an annual ovont aTrJ provida g regular irorne stream. This project will include discussitms the 151and of Hoy Development Trust tr explore ftjndi opportuThties to replace thè existing toilet bbxk wlh mcJun toilet and shtrr f¥ilitEs. Declaration Th• tnmtees declarn that tY h•v• •pprov•d th• tru8tOM' rnP¢Xt abov•. Slgned on bohall of tharfty's trust99S snItUre¢S} OSCR wlNttc•pt dlgl¢4 or type(I Full n•m•ls) PosItI {8.g. Chalr) CHAIR TR&4SURER i*- S_