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
frw*nb•rty hM*J6Trlho p¥•
nun*eTh L*•Jdkn4 shsqti
Resp8ellv• The charity's trustees are responsible for the prep3ration of the aCC￿ntS in aceordanc•
rnsponslbllrtl•s of wth the terms ol the ch￿be$ and Twstee Investrrent (Scotlandl 21x15 Act and the
trustw and 9x•r￿ner
Charibes Accounts Iscotbndl Regulations 2IJ06 (a$ arn￿ded). 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 p￿sented those reco￿$ It also include$
considerat￿n of any unusual items c( discl¢)sures in the aceounts aThJ seeks
explanations from the trustees concemng any $u¢h matters. The procedures undertaken
do not provide all the evidence that woukl be required in an audrt and, consequenlty, I d¢
nffj express * audrt (VIn￿n on the view given ty the accounts.
Indep8nd•nt •xamlrnr's In the course of my exarninalKJn, no mater ha$ ¢ome lo my attention lthept
$t41ornent
gI￿S me reasonab￿ cause kn belleve that in any materfal respect the
requirements..
to keep accounting r8eord$ in a¢¢ordonce V*ilh 8ection 44111 l•> of the 2005 A¢t and
Règulation 4 ol the 20￿ Accounts RthJuL4tion$,
to prepare ￿lunts ¥*tbich accord with the accounting records compty vmth
Regulation 9 ofthe 201% Accwnts ReGuktion8
have nc* been me( or
2. lo whK*. in my ow'n￿. attention should be dravffj in order lo erAb￿ a proper
ac*ed.
Slgn•d-
N•n•:
Rolevant professlonal
quallfi"catlon(sl or bD¢ty
{Ir anyi:
Addr••s:
folltrthng page.
' OSCR wll a¢¢ept ortypj s¥rAt
Jpkly JullTrK*e mally$ ¢o))tsio yuural1￿1kn￿ ￿ 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
A*4￿ct￿$
ds
Exptndabl¢
PErpnaDEnt
Totsi lunos
Totsl lll¥t
Jnds
A1RK
Don01￿
16
215
Re
sfrom
l￿d And t￿1
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 balBNx4t*iartflw
SufKkn Ildthyl) It￿ (r ￿•¥j
7,1
909
C••h*id b•nk *l•r4dolJwr
8.716
14074
21780
9k19
Dfj¢Jil•
T•1
Crnrt¥*￿
I¥￿rA￿l
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 Ith￿1t
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)
un￿strIcted. 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￿$) Restrictsd 2 for
operab.on ofe8ikes. Reslnd8d 3 C￿￿4￿ar￿N￿r0 fvdnry for 1ow.bty S14vJy in partner8hp wth IOHDT
to to energy sourTr lor u11th5
Typg of a¢tl¥lty or proJo¢t Supportsd
C2 Grant•
Total
C3# Tru$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 t1￿t¢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
T￿r￿CIlDn
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 Do1￿110
Tot41¢urr•nt
T4*llJ*ltwrknJ
Ebkns
16
Tc+al
215
2 Grnnts
11,241
c¢0M•Aq￿CLknj
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 dfftWytoe￿rft*bl* •ctk

SC051470
Additional analysis121
T¢W
31.11•
Ronistr￿l￿j &tw
)lJl*
31J1•
23,141
JI.J1B
23,Ml
71
Pw¢hM•• Ofix46*B*
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
s￿tr
$12
20*
36WO
2Q,070
38,ObD
P•ym•n
10Q
PAym•ni• r•IWj￿ts1•1￿
110
16
162
TMn•I•rntollfr￿n}1u￿dl
162
M•tuty •nd

APPENDIX 1
OSCR
Peri¢)d start date
Imtyth
l Jai
Pe￿l)d end dale
Month l Year
,Dty
From 11
1 24
Ott￿h Charrty Regulator
Offlce of the Scottl$h Charlty Regulator
Reference and administration detsils
Charlty nan
Oth•r narne• Is kno*n
YM Empov4V
Theym
R•gl8tsred charlty Nmb•r
Ch•rfty• prln¢*al addr•
| SC051470
I YM ctsn￿nty Hal
i Longhope
Orkrxy
Po•lc¢)d• KW16 3PQ
Nam•• ofth• ¢harfty trust￿ dat• of approval of TnMt•O8' Annual Rol￿rt
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 t￿￿t￿8 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 V**re appoint•d tr• th8 8oard at an OF¢n meets'n9 for
rnèmbers hehj on 25th N0￿Mb9r2024
Objectives and activities
Gharbtabl• purpM•8
The cryarisation's purposes are..
l. To eMP)￿tr young peop* SC4ially. eullurally aThJ economi￿llY
2. To tackle Isolation on the island ol Hoy, usng an interyeneratson
approa
3. TO provKle vite.ranging ¢reative GuMur•l and Opp￿InlIKt8
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 I￿1￿111¥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 $1 affordable prices
3. Provhje a vewe foi laigw eommunity sociol events
Probryding 3 part-time paid jobs for I￿al people as wel as opP￿t￿nit￿$ to
Yo￿nteer 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,
Tr￿udIng 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 IV￿Ce 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 rese￿e. 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 c￿MmUn￿. This currentty indudes
resp￿Sib￿￿ 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
ir￿orne stream. This project will include discussitms the 151and of Hoy Development Trust tr* explore ftjndi
opportuThties to replace thè existing toilet bbxk wlh mc*Jun toilet and shtr*r f¥ilitEs.
Declaration
Th• tnmtees declarn that t￿Y h•v• •pprov•d th• tru8tOM' rnP¢Xt abov•.
Slgned on bohall of ￿ tharfty's trust99S
s￿nItUre¢S}
OSCR wlNttc•pt
dlgl¢4 or type(I
Full n•m•ls)
PosItI￿ {8.g. Chalr)
CHAIR
TR&4SURER
i*- S_