APPENDIX 3
||Independent examiner’s report on the accounts
V2|||
|---|---|---|
|Report to the
trustees/members of|Report to the
trustees/members of
Charity name
YM EMPOWER
YM EMPOWER||
|Registered charity
number
On the accounts of the
charity for the period|Registered charity
number
SC
On the accounts of the
Period start date
Period end date
Day
Month
Year
Day
Month
Year
~~051470~~
~~©081470~~
~~a a GGG~~
051470||
||to
01
Jan
2025
31
Dec
2025
01
Jan
2025
31
Dec
2025||
|Set out on pages|(remember to include the page
numbers of additional sheets)||
||||
|Respective
responsibilities of
trustees and examiner|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) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees||
||consider that the audit requirement of Regulation 10(1) (d) of the 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|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|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, I do|do not provide all the evidence that would be required in an audit and, consequently, I do|
||not express an audit opinion on the viewgiven bythe accounts.||
|Independent examiner’s|Independent examiner’s
In the course of my examination, no matter has come to my attention [other than that||
|statement|statement
disclosed on the attached page]||
||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, and||
||•
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.||
|Signed:|Signed:
Date:||
|Name:|Name:
MRS TERESA BIRD
MRS TERESA BIRD||
|Relevant professional
qualification(s) or body|Relevant professional
qualification(s) or body
AAT
AAT||
|(if any):|(if any):||
|Address:|Address:*
MYRE COTTAGE
MYRE COTTAGE||
||LONGHOPE
LONGHOPE||
||STROMNESS,KW163PQ
STROMNESS, KW16 3PQ||
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
**OSCR will accept digital or typed signatures.
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose