APPENDIX 3 OSCR Independent examiner's report on the accounts Report to tho Charity name trustoeslrnembors of BUtteY Day Centr8 Reglstèrèd charity SC48195 number On th8 accounts of the charlty for th8 poriod Period $tsrt date Klwlh Period end date Mon¢h Day Year Year 01 2023 12024 Sot out on pag08 mbwLY4dditkThl Rosp8ctlv• The chafity's tnjslees are responsible for the preparation of Ihe accounts in accordance rosponslbilities of trusts•s and •xaminar wrth the lemis of the Charities and Trustee Investment IS¢ollandl 2005 Act and the Charrtj'es Accounts (Scotlandl Regulations 2006 las amended). The charity trustees ¢onder that the audit requirement of Regulation 1011} Idl of the Accounts Regulations does not apply. 11 Is my responsibilty to examine the accounts as required under $action 4411) Icl ol the Acl ar to state whether particular matters have come to my attention. Bas1$ of Ind•pond•nt My examinatson 1$ carrie(l out in accordance with RegUb"on 11 of the 2006 Accounts oxamlngtrs statom•nt Regulations. An examination includes a review of the accounting records kept by the chanty and a comparison of the accounts presenled with those records. 11 also includes onsideration of any unusual items or disclosuS in the aount5 and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that WOU be reouired in an audit and. consequentiy, I do not express an audit opinion on the view given by the accounts. Indopondont 0mIn?S In the course of my examinatk)n. rbo matter has come to my attention lolher than that statgmgnl disclosed ¢)n the attathed page'l gFve$ me reasonable cause to bele that in any material respect the requ1Ments.. to keep accounting records in accordance with seciion 4411}1a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and lo Prepa accounts 1¢h accord wih the accounting records and comply with Regulation 9 of the 2006 Accounts ReguEation$ have not been met. or lo which. In my opinion. attention should be dravffl in order to enable a proper understandino of th ccounts to be reathed. Slgned: Namo.. Relevant professional quallllcatlonl$l or Ilf any): 1611112+ Addrnss: 'Pae delete Il* words In thè bra&els iflth sjo Mt 8pply. IflheTwrrfd5 do aFgty. setthA IIKV rr1 havecometo YOL¥ 8tt8nlwJn the fr)n9 page.
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