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