**Bairnecessities Trustees’ Annual Report** February 2024 – January 2025 



## **Bairnecessities** 

**Scottish Charity Number: SC050423** 



## **Charity Trustees** 

We operate under a two-tier SCIO constitution. 

## **Objectives and activities** 

Bairnecessities Baby Bank was established in 2016 by its founder an 

NHS Grampian nursery nurse and working mum who had seen first-hand how families were struggling to provide some of the very basics for their babies and young children. With this in mind, | set up Bairnecessities with its primary goal being to support those families with young children living in poverty in our communities. Initially Bairnecessities was a one-man band using a small household garage and over the past 7 years has out-grown 3 storage venues. 

Through the re-distribution of pre-loved baby and children’s items to families across Aberdeenshire, Bairnecessities can ensure that all these families get the items that they need, when they need them. Working with local referral partners (health visitors, social workers, family nurses and other statutory and voluntary agencies) who apply for support on behalf of the families, Bairnecessities is able to reach a greater number of families. 

## **Our Mission is to:** 

_**Support families in need by providing them items and services free of charge, resulting in an improved living environment, a reduced financial burden for families that are already struggling and increased opportunities to strengthen the ethos of recycle-reuse.**_ 



## **Our Values are:** 

**1.** Low carbon footprint. We will source from and provide to those in our local community **.** 

2. Collaborative. We will work closely with agencies (e.g. health visitors, social services, and other professionals), charities and organisations. 

3. Sustainability. Any additional money raised will be reinvested into Bairnecessities to help us achieve our aims. 

4. Open and accountable. We will be fair, efficient, and transparent in the way we conduct business. 

5. 3 Rs. We aim to reduce waste in all that we do, both in our work with families and our business practices. We facilitate and encourage the reusing of baby items and what we cannot reuse we look to recycle in sustainable, environmentally friendly ways. 

## **Achievements and performance** 

The year from February 2024 to January 2025 was a busy and exciting one for Bairnecessities. During that year, after a lot of hard work by the Trustees and other Committee members, we finally secured the Community Asset Transfer of a building in Maud from Aberdeenshire Council which will be our new headquarters, something that has been a goal for a long time. The building needs a lot of renovation work, but plans are underway to get this done. 

We were also able to take on our first employee, a Development Worker, who has been instrumental in raising a large amount for grant income for us and to help us push forward with all aspects of our work. 

In addition, there were fundraising events during the year and a volunteer day in July and from this we enrolled some new volunteers. 

During the year we had 131 referrals from partners, which translated into 694 individual items being made up into packs for families in our catchment area. This included 20 prams,188 clothing bundles and 35 stairgates. We also partnered with NERVS, also known as “Blood Bikes”, a local charitable service which does motorcycle deliveries for the NHS and which now delivers packs for us to NHS based referrers. 



## **Financial review** 

Bairnecessities is reliant on donations and grants for its income. We have good relationships with local organisations, groups and supermarkets, as well as individuals and we were able to raise over £31,400 in donations and grants in the year to end of January 2025, including £20,000 from the National Lottery for salary costs for our Development Worker. Added to this were receipts from fundraising activities so our total revenue for the year was £33,883.23. 

Running costs for the charity for the year (rent, insurance, admin costs etc) were just under £5,550. Just over £2,000 was spent on baby equipment items which cannot be taken as donations for health & safety reasons and £960 was spent on fundraising and other activities. We had employee costs of £2,660. In addition, we spent £860 on solicitors costs to acquire our HQ building. Total costs for the year were £12,093.27. This left a surplus of £21,789.96 for the year. 

For Bairnecessities to be operational for one year it costs approximately £6,000 in running costs and £18,000 in wages costs. We have estimated that we would need to hold 9 months’ reserves, which is equivalent to £18,000 We currently hold more than this in reserve, as now that we have possession of our new building funds will be required to renovate this building. 

## **Future plans** 

The next year will again be busy as we try to raise funds for the renovation project to move closer to being able to use our new building. As well as the referrals and fundraising, this will be the main focus for the year. We have already begun to strip the building out and are hoping that the renovations can start before the end of the 2025-26 financial year. 

## **Additional information** 

We couldn’t continue to offer our services without the amazing support we receive from the general public, local businesses and the work of our dedicated volunteer team. 



## **Declaration** 

Signed on behalf of the charity trustees: 

Designation 

Date 



Enter SC No. b l **SC050423** 

APPENDIX 2 

Enter charity name below 

||||**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||Period start date|||||||||Period end date||||||||||
||**For the period**<br>**from**|||27<br>Day||01<br>Month||||2024<br>Year||**to**|**to**<br>Day<br>26||Month<br>01|||||Year<br>**2025**|||||
|**Section A Statement of receipts and payments**|||||||||||||||||||||||||
||**Unrestricted**<br>**funds**|||**Restricted**<br>**funds**||||**Expendable**<br>**endowment**<br>**funds**|||**Expendable**||**Permanent**<br>**endowment**<br>**funds**||||**Total funds**<br>**current period**||||**current period**||**Total funds last**<br>**period**|**Total funds last**<br>**period**|
||**to nearest £**|**to nearest £**||**to nearest £**||||**to nearest £**|||||**to nearest £**||||**to nearest £**||||||**to nearest £**|**to nearest £**|
|**A1 Receipts**|||||||||||||||||||||||||
|Donations|**11,934**|||**20**|**20**|**20,000**|||||||||||**31**|**31**|**31**|**31,934**|**934**||**12,003**||
|Legacies|||||||||||||||||**-**|**-**|**-**|**-**|**-**||||
|Grants|||||||||||||||||**-**|**-**|**-**|**-**|**-**||**669**|**669**|
|Receipts from fundraisingactivities|**1,173**||||||||||||||||**1**|**1**|**1**|**1,173**|**173**||**2,539**||
|Gross tradingreceipts|||||||||||||||||**-**|**-**|**-**|**-**|**-**||||
|Income from investments other than|||||||||||||||||||||||||
|land and buildings**Bank Interest**|**660**|**660**|||||||||||||||**660**|**660**|**660**|**660**|**660**||**367**|**367**|
|Rents from land & buildings|||||||||||||||||**-**|**-**|**-**|**-**|**-**||||
|Gross receipts from other charitable|||||||||||||||||||||||||
|activities**Local Giving** **& 100 Club**|**116**|**116**|||||||||||||||**116**|**116**|**116**|**116**|**116**||**139**|**139**|
|Other:|||||||||||||||||**-**|**-**|**-**|**-**|**-**||||
|**_A1 Sub total_**|**13,883**|||**20,000**|**20,000**|**20,000**||**-**|**-**|**-**|||**-**|**-**|**-**||**33,883**|**33,883**|**33,883**|**33,883**|**33,883**||**15,717**||
|**A2 Receipts from asset &**|||||||||||||||||||||||||
|**investment sales**|||||||||||||||||||||||||
|Proceeds from sale of fixed assets<br>Proceeds from sale of investments<br>**_A2 Sub total_                         -**<br>**_Total receipts_                13,883**<br>~~—~~||||**-**<br>**20,000**|**-**<br>**20,000**|**-**<br>**20,000**||**-**<br>**-**|**-**<br>**-**|**-**<br>**-**|||**-**<br>**-**|**-**<br>**-**|**-**<br>**-**||**-**<br>**-**<br>**-**<br>**33,883**|**-**<br>**-**<br>**-**<br>**33,883**|**-**<br>**-**<br>**-**<br>**33,883**|**-**<br>**-**<br>**-**<br>**33,883**|**-**<br>**-**<br>**-**<br>**33,883**||**-**<br>**15,717**||
|**A3 Payments**|||||||||||||||||||||||||
|Expenses for fundraising activities|**438**|**438**|||||||||||||||**438**|**438**|**438**|**438**|**438**||**606**|**606**|
|Gross trading payments|||||||||||||||||**-**|**-**|**-**|**-**|**-**||||
|Investment management costs|||||||||||||||||**-**|**-**|**-**|**-**|**-**||||
|Payments relating directly to charitable|||||||||||||||||||||||||
|activities|**8,235**|||**2**|**2**|**2,563**|||||||||||**10**|**10**|**10**|**10,798**|**798**||**7,173**||
|Grants and donations|||||||||||||||||||||||||
||||||||||||||||||**-**|**-**|**-**|**-**|**-**||||
|Governance costs:|||||||||||||||||||||||||
||||||||||||||||||**-**|**-**|**-**|**-**|**-**||||
|Audit / independent examination|||||||||||||||||**-**|**-**|**-**|**-**|**-**||||
|Preparation of annual accounts :|Preparation of annual accounts :||||||||||||||||**-**|**-**|**-**|**-**|**-**||||
|Legal costs|**857**|**857**|||||||||||||||**857**|**857**|**857**|**857**|**857**||||
|Other|Other||||||||||||||||||||||||
||||||||||||||||||**-**|**-**|**-**|**-**|**-**||||
|Salary, HMRC and pension payments|||||||||||||||||**-**|**-**|**-**|**-**|**-**||||
|**_A3 Sub total_ **|**9,530**|||**2,563**|**2,563**|**2,563**||**-**|**-**|**-**|||**-**|**-**|**-**||**12,093**|**12,093**|**12,093**|**12,093**|**12,093**||**7,779**||



**A4 Payments relating to asset and investment movements** Purchases of fixed assets **-** Purchase of investments **-** _**A4 Sub total**_ **-** _**Total payments**_ **9,530 2,563 - - 12,093 7,779** ~~SSS SS~~ _**Net receipts / (payments)**_ **4,353 17,437 - - 21,790** ~~=~~ **7,938 A5 Transfers to / (from) funds -** _**Surplus / (deficit) for year**_ ~~——————~~ **4,353 17,437 - - 21,790 7,938** 



APPENDIX 2 

**SC050423** 

## **Section B Statement of balances** 

|**Categories**<br>**Signed by one or two trustees**<br>**on behalf of all the trustees**<br>**B1 Cash funds**<br>**B2 Investments**<br>**B3 Other assets**<br>**B5 Contingent liabilities**<br>**B4 Liabilities**|**Details**|**Unrestricted**<br>**funds**<br>**to nearest £**<br>**43,056**<br>**4,353**|**Restricted funds**<br>**to nearest £**<br>**17,437**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last period**<br>**to nearest £**|
|---|---|---|---|---|---|---|---|
||Cash and bank balances at start of year|||||**43,056**|**35,128**|
||Surplus / (deficit) shown on receipts and<br>payments account|||||**21,790**|**7,938**|
|||||||**-**||
|||||||**-**||
||**Cash and bank balances at end of year**<br>(Agree balances with receipts and payments<br>account(s))<br>**Details**|**47,409**|**17,437**|**-**|**-**|**64,846**|**43,066**|
|||-|<br>-|<br>-<br>**Fund to which**|<br>-<br>**asset belongs**|<br>-|<br>-|
|||||||**Market valuation**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**||**Fund to which**|**asset belongs**|**Total**<br>**Cost (if available)**<br>**to nearest £**|**-**|<br>**-**|
|||||||**Current value (if**<br>**available)**<br>**to nearest £**|**Last year**<br>**to nearest £**|
||Community Asset Transfer for bulding<br>from Aberdeenshire Council||Unres|tricted|**1**|**365,000**|**N/A**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Total**<br>**Fund to which l**|**1**|**365,000**|**-**|
||||||**iability relates**|**Amount due**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Fund to which l**|**Total**<br>**iability relates**|**-**|**-**|
|||||||**Amount due**<br>**(estimate)**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
||**Signature***|||**Print Name**|**Total**|**-**|<br>**-**|
||||||||**Date of**<br>**approval**|



OSCR 2024-2025 revised / Statement of balances 

2 

December 2007 



APPENDIX 2 

**SC050423** 

## **Section C Notes to the Accounts** 

**C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ 

Our charity provides pre-loved baby equioment and clothes from birth to 18 months. We also need to buy new mattresses and stair gates to ensure they are safe. We also purchase other baby equipment and tioletries. We have recently been successful in gaining a Community Assest transfer from Aberdeenshire Council and we now own a building which cost us £1. The building would probably cost us in the region of £350,000 to buy. At the moment we are in the process of getting plans to refurbish the building. In the meantime we still need to rent for storage space at the cost of £400 per month.   We need to pay for building and liability insurance and fees for the local giving fund, We also need to pay yearly for our email addressess. Although we are not in the building we need to pay for water and heating. 

## **C2 Grants** 

## **C3a Trustee remuneration** 

|**Type of activity or project supported**|**Individual /**<br>**institution**|**Number of grants**<br>**made**<br>**£**|**Number of grants**<br>**made**<br>**£**|
|---|---|---|---|
|||||
|||||
|||||
|||||
|||||
|||**Total**|**-**<br>|
|||||
|If no remuneration was paid during the period to any charity trustee or person connected to a<br>trustee cross this box (otherwise complete section 3b)|||<br>**X**|
|**Authority under which paid**|||**£**|



## **C3b Trustee remuneration - details** 

## **C4a Trustee expenses** 

If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) 

||**Nature of transaction**|**Number of**<br>**trustees**<br>**£**|**Number of**<br>**trustees**<br>**£**|
|---|---|---|---|
|||||
|||||
|||||
|||||
|||||
|**Nature of relationship**<br>||**Transaction**<br>**amount (£)**<br>**Balance**<br>**outstanding at**<br>**period end (£)**||
|||||
|||||
|||||
|||||
|||||



## **C4b Trustee expenses - details** 

## **C5 Transactions with trustees and connected persons** 

## **C6 Other information** 

OSCR 2024-2025 revised / Notes 

3 

December 2007 



APPENDIX 2 

**SC050423** 

## **Additional analysis (1)** 

## **Analysis of receipts and payments** 

## **1 Donations** 

|**1 Donations**|||||||
|---|---|---|---|---|---|---|
||**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted**<br>**funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last**<br>**period**<br>**to nearest £**|
|Deer and and District Farmers|**2,000**||||**2,000**||
|St Kanes Curch|**93**||||**93**|**135**|
|Cloff Rickford|**700**||||**700**||
|Howdens|**250**||||**250**||
|Inner Wheel Club|**50**||||**50**||
|New Deer Choir|**250**||||**250**||
|Save the Children|**1,200**||||**1,200**||
|National Lottery||**20,000**|||**20,000**||
|Asda|**600**||||**600**||
|Local Giving|**1,286**||||**1,286**|**3,429**|
|100 Club|**492**||||**492**|**531**|
|The Wood Foundation|**2,500**||||**2,500**||
|**Other**|**2,513**||||**2,513**|**7,908**|
|**Total**<br>**2 Grants**|**11,934**|**20,000**|**-**|**-**|**31,934**|**12,003**|
||**-**<br>**Unrestricted**<br>**funds**<br>**to nearest £**|**-**<br>**Restricted**<br>**funds**<br>**to nearest £**|**-**|**-**|**-**<br>**Total current**<br>**period**<br>**to nearest £**|**-**<br>**Total last**<br>**period**<br>**to nearest £**|
|Asda Foundation Grant|||||**-**|**400**|
|Tesco Grant|||||**-**|**269**|
||||||**-**||
||||||**-**||
|**Total**<br>**3  Gross receipts from other charitable activities**|**-**|**-**|||**-**|**669**|
||**-**<br>**Unrestricted**<br>**funds**<br>**to nearest £**<br>|**-**<br>**Restricted**<br>**funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**-**<br>**Total current**<br>**period**<br>**to nearest £**|**-**<br>**Total last**<br>**period**<br>**to nearest £**|
|RagBag|**116**||||**116**|**139**|
||||||**-**||
||||||**-**||
||||||**-**||
||||||**-**||
||||||**-**||
||||||**-**||
||||||**-**||
|**Total**|**116**|**-**|**-**|**-**|**116**|**139**|
||-|-|-|-|-|-|



## **4  Payments relating directly to charitable activities** 

||**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted**<br>**funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last**<br>**period**<br>**to nearest £**|
|---|---|---|---|---|---|---|
|Aberdeenshire Council|**20**||||**20**||
|Go-Daddy|**403**||||**403**|**154**|
|Legal costs for CommunityAsset Transfer|||||**-**||
|Matresses|**893**||||**893**|**445**|
|Rent|**4,800**||||**4,800**|**3,520**|
|Miscellaneous|**343**||||**343**||
|Insurance|**99**||||**99**|**99**|
|Stair Gates|**876**||||**876**|**857**|
|BabyEquipment|**303**||||**303**|**133**|
|Event Costs|||||**-**||
|Accounts Software|**222**||||**222**||
|Mobile Phone|**25**||||**25**||
|Salary||**2,356**|||**2,356**||
|Pension Costs||**175**|||**175**||
|HMRC||**32**|||**32**||
|Local GivingAnnual Cost|**180**||||**180**|**180**|
|Payroll Costs|**71**||||**71**||
|Other<br>**Total**|||||**-**|<br>**1,785**|
||**8,235**|**2,563**|**-**|<br>**-**|**10,798**|**7,173**|
||-|-|-|-|-|-|



OSCR 2024-2025 revisedAdditional notes (1) 

December 2007 



APPENDIX 2 

**SC050423** 

## **Additional analysis (2)** 

|**Receipts**<br>**5  Breakdown of unrestricted funds**|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 2 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 3 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 4 - enter**<br>**name of fund**<br>**below**|**Total**<br>**unrestricted**<br>**funds**|**Total**<br>**unrestricted**<br>**funds last period**|
|---|---|---|---|---|---|---|---|
|Donations|**11,934**|||||**11,934**|**12,003**|
|Legacies||||||**-**||
|Grants||||||**-**|**669**|
|Receipts from fundraisingactivities|**1,173**|||||**1,173**|**2,539**|
|Gross tradingreceipts||||||**-**|**-**|
|Income from investments other than land and buildings|**660**|||||**660**|**367**|
|Rents from land & buildings||||||**-**||
|Gross receipts from other charitable activities|**116**|||||**116**|**139**|
|**_Sub total_**<br>**Receipts from asset & investment sales**|**13,883**||**-**|**-**|**-**|**13,883**|**15,717**|
|||||||-||
|Proceeds from sale of fixed assets||||||**-**||
|Proceeds from sale of investments||||||**-**||
|**_Sub total_**<br>**_Total receipts_**<br>**Payments**|**-**||**-**|**-**|**-**|**-**|**-**|
||**13,883**||**-**|**-**|**-**|**13,883**|**15,717**|
|||||||-||
|Expenses for fundraisingactivities|**438**|||||**438**|**606**|
|Gross tradingpayments||||||**-**||
|Investment management costs||||||**-**||
|Payments relatingdirectlyto charitable activities|**8,235**|||||**8,235**|**7,173**|
|Grants and donations||||||**-**||
|Governance costs:||||||**-**||
|Audit / independent examination||||||**-**||
|Preparation of annual accounts||||||**-**||
|Legal costs|**857**|||||**857**||
|||||||**-**||
|||||||**-**||
|**_Sub total_**<br>**Payments relating to asset and investment**<br>**movements**|**9,530**||**-**|**-**|**-**|**9,530**|**7,779**|
|||||||-||
|Purchases of fixed assets||||||**-**||
|Purchase of investments||||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||-||
||**9,530**||**-**|**-**|**-**|**9,530**|**7,779**|
|||||||-||
||**4,353**||**-**|**-**|**-**|**4,353**|**7,938**|
|||||||||
|||||||**-**||
|||||||||
||**4,353**||**-**|**-**|**-**|**4,353**|**7,938**|
|||||||-||



**Nature and purpose of funds** 

OSCR 2024-2025 revisedAdditional notes (2) 

December  2007 



APPENDIX 2 

**SC050423** 

## **Additional analysis (3)** 

|**Receipts**<br>**6  Breakdown of restricted funds**|**Restricted fund**<br>**1 - enter name of**<br>**fund below**|**Restricted fund**<br>**2 - enter name of**<br>**fund below**|**Restricted fund**<br>**3 - enter name of**<br>**fund below**|**Restricted fund**<br>**4 - enter name of**<br>**fund below**|**Total restricted**<br>**funds**|**Total restricted**<br>**funds last**<br>**period**|
|---|---|---|---|---|---|---|
|Donations|**20,000**||||**20,000**|**N/A**|
|Legacies|||||**-**||
|Grants|||||**-**||
|Receipts from fundraisingactivities|||||**-**||
|Gross tradingreceipts|||||**-**||
|Income from investments other than land and buildings|||||**-**||
|Rents from land & buildings|||||**-**||
|Gross receipts from other charitable activities|||||**-**||
|**_Sub total_**<br>**Receipts from asset & investment sales**|**20,000**|**-**|**-**|**-**|**20,000**|**-**|
||||||-||
|Proceeds from sale of fixed assets|||||**-**||
|Proceeds from sale of investments|||||**-**||
|**_Sub total_**<br>**_Total receipts_**<br>**Payments**|**-**|**-**|**-**|**-**|**-**|**-**|
||**20,000**|**-**|**-**|**-**|**20,000**|**-**|
||||||-||
|Expenses for fundraising activities|||||**-**||
|Gross tradingpayments|||||**-**||
|Investment management costs|||||**-**||
|Payments relating directly to charitable activities|||||**-**||
|Grants and donations|||||**-**||
|Governance costs:|||||**-**||
|Audit / independent examination|||||**-**||
|Preparation of annual accounts|||||**-**||
|Legal costs|||||**-**||
|Salary|**2,356**||||**2,356**|**N/A**|
|HMRC|**32**||||**32**|**N/A**|
|Pension Payments, Emploee and Employer|**175**||||**175**|**N/A**|
|**_Sub total_**<br>**Payments relating to asset and investment**<br>**movements**|**2,563**|**-**|**-**|**-**|**2,563**|**-**|
||||||-||
|Purchases of fixed assets|||||**-**||
|Purchase of investments|||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
||**2,563**|**-**|**-**|**-**|**2,563**|**-**|
||||||-||
||**17,437**|**-**|**-**|**-**|**17,437**|**-**|
||||||||
||||||**-**||
||||||||
||**17,437**|**-**|**-**|**-**|**17,437**|**-**|
||||||-||
|**Nature andpurpose of funds**|||||||
||||||||



OSCR 2024-2025 revisedAdditional notes (3) 

December 2007 



## **APPENDIX 3** 

|||**Independent examiner’s report on the accountsV2**|
|---|---|---|
|**Report to the**<br>**trustees/members of**||Charity name<br>Barnecessities Baby Bank|
|**Registered charity**||**SC050423**|
|**number**|||
|**On the accounts of the**||Period start date<br>Period end date|
|**charity for the period**||Day<br>Month<br>Year<br>Day<br>Month<br>Year<br>27<br>01<br>2024<br>**to**<br>26<br>01<br>2025|
|**Set out on pages**||(remember to include the page<br>numbers of additional sheets)|
||||
|**Respective**<br>**responsibilities of**<br>**trustees and examiner**||The charity’s trustees are responsible for the preparation of the accounts in accordance<br>with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>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**<br>**examiner’s statement**||My examination is carried out in accordance with Regulation 11 of the 2006 Accounts<br>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, I do|
|||not express an audit opinion on the viewgiven bythe accounts.|
|**Independent examiner’s**<br>**statement**||In the course of my examination, no matter has come to my attention<br>1.<br>which gives me reasonable cause to believe that in any material respect the<br>requirements:<br>•<br>to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and<br>Regulation 4 of the 2006 Accounts Regulations, and<br>•<br>to prepare accounts which accord with the accounting records and comply with<br>Regulation 9 of the 2006 Accounts Regulations<br>have not been met, or<br>2.  to which, in my opinion, attention should be drawn in order to enable a proper<br>understanding of the accounts to be reached.|
|**Signed:**||**Date:**<br>11/08/2025|
|**Name:**|||
|**Relevant professional**|||
|**qualification(s) or body**||Fellow of the Association of Chartered Certified Accountants|
|**(if any):**|||
|**Address:**||e|



`e` 

*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. 

