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##
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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||
##
##
|Appt|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||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|||