2025-09-30-accounts - Better Lives (BL)

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ffice of the Scottish Charit	y Regulator
	Independent examiner'sreport on the accounts
Report to the trustees/members of	Charity name Better Lives (BL)
Registered charity	sc051988
number
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month	Year
	01 Oct 2024 to 30 Sep	2025
Set out on pages	(remember to include the page numbers of additional sheets)
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 Actand the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the
	audit requirementof 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 ofindependent 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 opinion on the accounts.
Independent examiner's	In the course of my examination, no matter has come to my attention [other than	that
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 prepareaccounts 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 orderto enable a proper
	understanding of the accounts to be reached.
Signed:
	Date: 17/07/2026
Name:	MUHAMMAD NASIR SIDDIQUE
Relevant professional aualification(s) or bodv	AFA MIPA
Address:	GLOBAL ACCOUNTANCY PRACTICE
	10 ALLISON STREET
	GLASGOW
	G42 8NN


01 t! K.'	oscr Charity Regulator	Better Lives (BL)							SC051988
			Receipts		and payments	accounts
		For the period			to
		from	01	Oct	2024	30	Sep	2025
Section A Statement of receipts and payments
		Unrestricted funds	Restricted funds		Expendable endowment funds	Permanent endowrnent funds		Total funds current period	Total funds last period
		to nearest E	to	nearest E	to nearest E		to nearest E	to nearest E	to nearest E
A1 Recei ts
A2 Receipts from	asset &
investmentsales
Proceeds from sale Of fixed assets
Proceeds from sale Of investments
	A2 Sub total
	Totalreceipts
A3 Payments
A4 Payments relating to asset and
investmentmovements
	Totalpayments
A5 Transfers to/ (from) funds
Surplus	/ (deficit) for year

Categories		Details		Unrestricted funds	Unrestricted funds	Restricted funds	Restricted funds	Expendable end0Mnent funds	Expendable end0Mnent funds	Permanent endowment funds	Permanent endowment funds	Total current period	Total current period	Total current period	Total last period	Total last period
				to nearest	E	to nearest	E	to nearest	E	to nearest	E	to nearest	E		to nearest E
Bl Cash funds	Cash and bank balances		at start of year
	Surplus	I (deficit) shown	on receipts and
	payments account
	Cash and bank balances at end of year
	(Agree balances with receipts and payments
	account(s))
		Details						Fund to		asset belongs		Market valuation			Last year
												to nearest	E		to nearest	E
B2 Investments
		Details				Fund to	which	asset belongs		Cost (ifavailable)		Currentvalue available)		(if	Last year
										to nearest	E	to nearest	E		to nearest	E
B3 Other assets
		Details						Fund to which		liability relates		Amountdue			Last year
												to nearest	E		to nearest	E
B4 Liabilities
		Details						Fund to which		liability relates		Amountdue (estimate)			Last year
												to nearest	E		to nearest	E
B5 Contingent liabilities
Signed by one or two trustees on behalf of all the trustees			Signature					Print Name							Date of approval
								Mohamed Javed		Shakeel Thariya					17 July 2026

Cl Nature and purpose funds (may be stated on	of
analysis of funds worksheets)
			Donation used for charitable purposes
				Type of activity or project supported		Individual I institution		Number of grants made
C2 Grants
C3a Trustee remuneration			If no remuneration was paid during the period to any charity			trustee orperson connected			to
			a	trustee cross this box (otherwise completesection 3b)						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 (otherwise complete section 4b)				cross	this box		x
								Number of
								trustees
C4b Trustee expenses	-
details
								Transaction		Balance
								amount (E)		outstanding	at
				Nature of relationship	Nature Of transaction					eriod end	E
C5 Transactions with
trustees and connected
persons
C6 Otherinformation

Additional analysis (1)	Additional analysis (1)
Analysis ofreceipts and payments
	Donations
		unrestricted funds			Restricted					permanent		Total current		Total last period
								funds			funds
							to		E			to rearest	E
2	Grants
		Unres funds			funds							Total current		Total last
		to		E	to nearest	E						to nearest	E	to nearest	E
3	Gross receipts from othercharitable activities
			funds					ent funds		perm anent funds		Totalcurrent		Total last
		to	nearest		to nearest	E	to	nea rest	E	to	nearest E	to nearest		to nearest	E
4	Payments relating directly to charitable activities
		unrestricted funds			Restricted		Expendable endowment funds			p anent endowment funds		Total current period		Total last period
		to	rwarest	E	to nearest	E	to	rearest	E	to	nearest E	to rwarest	E
			error									referexe		refererce error

Additional analysis (2)
5 Breakdown of unrestrictedfunds
		Total	Total
	Donation	unrestricted	unrestricted funds last
			period
Receipts
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
Pa ments
Payments relating to asset and investment
movements
Purchases of fixed assets
Purchase of investments
Sub total
Transfers to I (from)funds
Nature and ur ose of funds
	Donation used for charitable purposes