M Squared Accountantj Independent Examiner's Report to the Trustees of Buchan Glving Tree (SC051256) I report on the accounts of the charity for the year ended 30 September 2025. Respective Responsibilities of Trustees and Examlner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10 (I) (a) to (c) 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 My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 option on the view given by the accounts. Independent Examlnerfs Statement In the course of my examination, no matter has come to my attention: 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 the accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Rachel Cameron, CA, CTA Relevant Professional Qualification/Professional Body: ICAS, Chartered Institute of Taxation Address- Bank House, Seaforth Street, Fraserburgh, AB43 9BB Date: &1312026 PETERHEAD 4 Marischal Street | Peterhead | AB42 IHU T: 01779 400525 FRASERBURGH Bank House | Seaforth Street | Fraserburgh | AB43 9BB T: 01346 589360 TURRIFF 14B Main Street | Turriff | AB53 4AD T: 01888 538822 info@msquaredlccountants.co.uk
The Buchan Giving Tree For The Year Ended 30 September 2025 Income and Expenditure 2025 2024 Income Donations Food Hampers Water Rates Refund 36,820 1,000 770 15,555 38,590 15,555 Expenses Energy Insurance Phone Fundraising Donations Food Hampers Charitable activities Accountancy Repairs Rates Sundry 2,210 592 96 4,994 200 1,484 3,601 420 1,077 2,241 777 2,379 549 96 3,334 456 440 1,540 2,241 433 11,467 17,692 Profit For Year 20,898 4,088