Charity règistration numb•r SCIM15T76 Iscotlandl
Company registration number SC212157
WEST LOTHIAN DRUG & ALCOHOL SERVICE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
I ALEXANDER
SLOAN
TC Group
BusinéssAdvisors &Accountants
1 Lochrin Square
92-98 FountainbrKlgè
Edinburgh
EH3 9QA

WEST LOTHIAN DRUG & ALCOHOL SERVICE
LEGAL AND ADMINISTRATIVE INFORMATION
Board Of Managernent
Sarah Summw5
Pamela Gordon
Kenny Meams
G￿lg Coull
D8tx)r3h McAfpin8
IAptK)inted 1 April 20241
Sonior rnonoggm¢nt
Mark Van￿- General Manager
Chorlty numbor Isctstjandl
SC005776
Company numbèr
SC212157
Regl8t•red offic•
Ajmndbank Centr6
Shiel Walk
Craigshill
Livingst(y)
EH54 4EH
Audltor
TC Group
Busin￿ Adwsors & Accountants
1 Lochrin Squar
92-98 Fountainbridge
Edinburgh
EH3 9QA
Bankers
CAF Bank Lid
2S Kings Hill Avanu&
Wesl Malling
Kent
ME194JQ

WEST LOTHIAN DRUG & ALCOHOL SERVICE
CONTENTS
Page
Board or Management's report
Independent auditorfs report
12-15
Statèmènt of financial activiti&s
16-17
Balancè shaèt
18
Statement of cash flows
19
Notes to the financial statements
20-31

WEST LOTHIAN DRUG & ALCOHOL SERVICE
REPORT OF THE BOARD OF MANAGEMENT
FOR THE YEAR ENDED 31 MARCH 2025
The Board of Management present their report and finanaal stalements of the d)arity for the year ended 31
March 2025.
Board of Management
The Board of Management ar8 Directors of the charitable wmpany for the purpr)ses of company law are
Trustees for the purpose of charity 18w and throughout th15 report are colle¢ts'vely refe￿ed to as the Board of
M8n8g¥ment.
The financial statements have been prepared in accordance with the accounling policies set out in note 1 to the
financial statements and comply wlh the Chanty's Artides of Asswation. the Charities and Trustee Investment
Iscotlandl Act 2005. the Charities Accounts Iscouandl Regulalions 2(X)6 las amended). the Cornpanies Act 2006
and 'Accounting and Rewrting by Charityes.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial RepNting Standard applicable in the UK and Republic
of Ireland IFRS 1021.185 amended for accounting perh)ds commencing from 1 J8nu8ry 20191.
Obl•ctlv•s and actlvltl•s
The main objectives and activities lor the year cnnlinved lo focus up)n the promotion of ￿COVery and prevenlionl
early intervention ol those young people and adults at risk of harni from their own or a significant others
substance use and the rehabilitation of Ih05e using substance5 andlor affected by another's substance use. The
sIT8legies employed to 85S151 Ihe charity ¢0 meet these objeclives included the f￿lowIng..
Providing 8 r8nge of servi¢trs vthi¢h mo¢1 rtl¢vani quality S￿ndardS induding Recovery Orienlaled
Systèms ol Care IROSCI, Quality Principl0$, MAT {m￿leAllY AssistÈd Trèatmènt) Standards 1
10,
Substancè Use PreVent￿nIEartY Intèrvention, Recovery Community Dèvebpm&nt and Employablllty to
address tha issuas related lo and symptoms of substance use.
Reducing the health and social hamis assocAaled with substance use. not only lor Ihe individuals. using
substances bul their wider nehyorks induding. familylloved oneslfriends and the broader community ol
Wesl Lolhian.
Providing educ8tion81 Se￿10n$ wilhin s￿￿ts. voluntsryl$tstutW fxganisations. and ¢ommunitia$,
alm￿ at increasing awarenèss of and r6ducing Ihè ham eaused by substance misuse. Also,
challengingladdreswng the stigmaldiscriminat¥Jn aThJ inequalities experienced by those people uslng
substances and signfficant others (family, friends, loved ones, carers etcl affected by another's
substance use.
Working towards applying naticffial slandards ol semce W￿l￿1n a health ar￿ 80¢iJl ¢arè setting- dignity.
respect, compassion, indusive, r8sponsiv8 Gqr8. support and wellbeing.
Working in partnership wrth other agenci&s and those vrith livedA￿1n9 experience to prowde the wdest
range of evidence-based trauma inlomied services available linduding identifying where gaps exist
within current service provision) that best meet the needs of the dienl population from a person-Trntred
and rights-based approath.

WEST LOTHIAN DRUG & ALCOHOL SERVICE
REPORT OF THE BOARD OF MANAGEMENT
FOR THE YEAR ENDED 31 MARCH 2025
Purpos• (Maln ar•as of chadtabl• actlvltyl
Provide appropriate and relevant hami reduction advi￿lnf0matIOn induding brief interventions. Alcohol
Brief Interventions IABII and onward referrals and sign F*)stsng lo olher relevant services a5 Part of a
holistic approach to care.
1..1 Counselling and psychological therapies
Manualised psychoeducation gr￿p work rolling programme
Wellbeing Wednesday- stsnd alone summer groupwwk sessions lJuty-Augustl
EducAtionAraining including dnjg and alcohovstigma aw8reness. training lo supply and administer Take
Hom8 Naloxon8- Naloxon8 Chafflpion
Gd&f eounsèlling for young p8opl• who havè experienc8d a suddènlunèxpècted death (with or without
substance use involvement)
Art therapy for young peop18 and adutts 1..1 and group lasier sessions lintemal partnership)
Reducing barriers lo Ire8lrnenl by addressing stigm8. di81￿MinatiOn. deprivation and inequ81ilie5
1..1 and group Supporl lor lamily and fri$nds impa¢W by anoth¥r'$ Substancè use
PFSG (Progressing Forward Steering Group) vdunteer invofvement in the development of WLDAS and
partner services making collaborative working links other livedniwng experience groups
Wraparound carelsupport Irom a whde family approach lor children, farnilies and young people and
upskilling ol other prolessionals w0￿1n9￿8Vin9 contsct children, familieslcarers and young people
H8m R8duction Outreach providing n8adle axchange and other appropriatè itèms lor salar inj8clin9,
Ory Blood Spot Testin9 IDBSTI for Blood Bomè Viruses 188VI, wound cara, Tak8 Homè Naloxonè
ITHNI and where appropriate, substance tesbng through WEDINOS laboratory
Partnership working and inVo￿ement in significanl multFagency13rd Sector and Statutoryl strategical
planning groups, developmenl and review groups induding. Drug Related Death Reviews
Quality Improvement Project partner with NHS Lothian Sexual Health, Public Health Scotland IPHSI,
Wast Lothian Addiction Cara Partnèrship and Wèst Lolhian Ajcohd and Drug Partnèrship to improvè
staff knowledgelskills an¢J understanding between services and provid& a direct pathway to treatsnent
between the respective services for clientslpalients.
Aehitv•m•nts and p•rfomiane•
As previously reported in The Report ol the Board of M8nagement for the period ended March 31st. 2024,
WLDAS did receive a second allocation of £9714 from The Bank of Scotland Foundation IBOSFI in Oclobw 2024
to be u58d lor core cost5- a final evaluation wll be due for (x)rnpl8tionlsubrnission in Novetnber 2025.
The recently revised and updated clinical group supeThision contract lor all dinical staff has b*n accepted and
signed by all relevant parties induding our NHS Lothian Clinical Psychology lacilitatorlsl.
Standard letter templates used for communication dient's wrrent and pasl have been re-worded after
consultstion with persons of livedlliving experience lo be more trauma informed. person-centred and indeed
ernp8th8tic as per MAT Imedically Assisted Treatsllentl Standard 10-.￿1 peo￿9 re￿1ve traum8 informed care..
These are now in full circulation.

WEST LOTHIAN DRUG & ALCOHOL SERVICE
REPORT OF THE BOARD OF MANAGEMENT
FOR THE YEAR ENDED 31 MARCH 2025
WLDAS and partners from NHS Sexual and Reproducts"ve Health, Community Addictions NHS & Soc¢al Worl
Change Grow Live. Public Health Scotland and NHS BIcM)d Boume Virus staff have formed a Quality
Improvement Project io forge robust referral pathways befften services and ￿ciprC￿al training within addictions
and sexual health. Events have taken place bringing together more than SO professionals vthere feedback will be
used to improve the clienvpatient supportltreatment experience belween services.
Boundarfes training tcK)k ￿ace for all WLDAS staff on May 301h. 2024, where the focus was on persts)all
professional boundaries within the workplace. This was an interactive event with staff engaging in specific
exerciseslscenarios. This training will be updated as we await new legislation related to sexual harassment being
passed. This revised training will be delivered later in 2025.
Clinical and adminislrative supervision forns have been updated to indude extra narrative guidance for
supervisors 8nd sup8rvis88s which will 811ow for a mor8 consistent supervision for staff reg8rdl85s of 5UP8rvisor
18cilit8tion 5ty8. This has been welcom8d by tx)th rn8nag8m8nt and staff. Volunt88rs will also b8n8fit frorn their
own sup¥rvi$ion $p¢¢ifi¢ to their volunt¢$ring role.
WLDAS and partners from all seThices within the West Lothian Ad¢Jiction Care Partnership have compiled
single referralltriage form lo be used intemally and extemally. This has stopped the vse ol mUlti￿e referral forms
which led io confusion for clientslpalienls and indeed referrers. Livedlliving experience persons were consulted
during thi5 process and Whe￿ possible, their svggeslions were implemented within ¢he form. A trial pericAY of use
by 811 rgferring agencies proved helplul as fin81 thanges were made belore Ihe form was endorsed by all - now
In daily use.
As part of th& futur8 dèvelopmanl and sustainability ol WLDAS as a servic•, th• senior manag8m•nt learn hav8
mel to discuss the possibility ol a new 'one size fils all. online system for all WLDAS projects. Therefore, after
consultation and demonstration with our partners al SMILE Counselling Services who have invested in such
system, the senior rnanagemenl team are in Ihe process ol exploring the posSi￿.14tY ol Tacklit for WLDAS over the
corning months
T8¢klil is mod¢m secure ¢artr d¢livtrry syst•m The $ysi$m would b& tsiloffjd to WLDAS. ne$ds through
scheduling, clinical racord k86ping. ralatyal mana9am•nt, tèl•h6alth. r•FK)rting and analytics. In short, this $8cura
platform will host èvarything WLDAS has on various data basislsystèms and papar formats all in ona us•r
friendly place. There obviously would be an initial design and set-up cost with a monthly subscriptionllicence fee
thereafter. Funds would need to be sourced lo support the adoption of this systerr bul the savings in the longer
term would be around efficiency ol the entire organisalion. Fvrthemiore. the client experience would rnost
certainly irnprove. and the enhancement ol future funding proposals and Ihe confidence ol potential fvnder5
would increase wilh WLDAS having such a modem secure care delivery System.
As pèr Th6 Raport ol th• Board of Managèm8nl lor th& pèriod andad March 31st, 2024, thè WLDAS Ganaral
Manager continues to chair the Medically Assisted Treatment IMATI Standards 6 & 10 Implementation Group on
behalf ol NHS Lothian Psychology. MAT Standard 6. delivering psychologically infomed care and structured
psychosocial interventions. MAT Siandard 10. services should have an ex￿IcIt delivery plan in place lor
delivering trauma informed care. Full implemenlalion was ￿qUired by March 31st. 2025. 1 am delighted lo report
that Wesl Lothian has been designated as'green. within Ihe RAG system lor ftjll implementation. There is now
revised action plan which will pave Ihe way for Itjrther irnprovemenis and rn8intenance of the high Standards of
S8rvic8 delivery that h8v8 b8en set through lh8 work of the impl8rnentation group ov8r lh8 past three y8ar5.
Due to the management of the allocalions meeting and changes to some a¢Jministrats"ve practices as well as the
addition of two new full-time staff members for ihe Therapeutic Support Service ITSS), the Scottish
Government's HEAT 11A standard where every dienl rnust be in treatment within three weeks ol the inrtial
referral received da¢e has irnproved ggnificantly over the past year with the desired 90°/o larget being met on
sever81 occasions during this reporting period. ForeeAsis suggest that the TSS will be meeting this desired 90Y.
on a regular basis due to the changesfimprovements and addition of Iwo new staff who will be rarryng full
caseloads after lull induction and probationary perKxIs.
WLDAS, website has been significantly updateil wth the removal of outdated infom)ation and additions ol new
relevant information including (with staff pemiissionl staffs qualifications being added against their respective
nameslroles. The idea of this is io showcase Ihe exiensive qualthcations WLDAS staff have as sometimes the
third sector can. unfairty be viewed as less qualtfied than our statutory partners. Addilionally. listing qualifications
can be reassuring to current and prospective ejients that they arelwill be supported by professionaly qualified
staff. Also, any prospective funders G4n see irnrnediately the qualifications of staff.

WEST LOTHIAN DRUG & ALCOHOL SERVICE
REPORT OF THE BOARD OF MANAGEMENT
FOR THE YEAR ENDED 31 MARCH 2025
Board of Managem¢nt Mgmbershlp
As (>f December 12th, 2024, at the Board of Management AGM, two Twstees st￿d down from their respective
positions Ivice chair￿reasurerI on the Board. However. one new Trustee did join the Board ol Manag￿ent in
June 2024 as previously reported wlh a further addition lo the Board of Managernent being secured in March
2025 and attended their first meeting in June 2025. Both Treasurer and Vice Chair roles have been replaced.
Therefore. the Board of Management consists of six members once more 8nd a potential seventh rnemb8r will be
SOU9ht during autumnlwinter of 2025.
Thèrapèutle Support Sèrvbe• ITSS) Adults ag•d 19 yeals and 0￿r[yOUng P•opl• ag￿ 12- 18 yèars
The TSS has completed year two (March 31st. 2025101 ils currenl contract with Wesl Lothian Ci)uncl to deliver
counsellinglpsychological therapies. groupwth. ham reduction outreach and same day prescribing clinic
support to our NHS colleagues. As previously reported. this contract is lor three years with a plus one. plus one.
though. the same day clinic support is for four years120271 where this will be reviewed for further fvnding to
extend beyond 2027.
Thè sacond Ctsnlr8et Monitoring Meètin9 wa$ held with WLDAS. Genèral Managèr and Wèst Loihian Couniil's
Business Support Officer from Swal Policy on July 29th. 2024. This meeting was bilkd as 'mor6 of a check-In'
as a signrficanl review had taken plac8 the year before. ￿1 usual documentation was shared including, up-lo-date
insurances, cyber security certificalion, finances. stsff compliment. strategic planlrisk assessment updates. For
the second-year running, WLDAS was graded green (low risk) on West Lothian Council's contractor's RAG
System.
WLDAS did receivo a backd8téd12023124 - 20241251 cost of living uplift to lh& TSS ¢ontr8¢t durin9 May 2024 88
prèvlously r8POrt8d which 6quat8d to £54808.
During this reporting p8riod120241251 WLDAS received 874 enquiries with 550 specific referrals lo the TSS adult
and young person's project where 486 appointmenls were ollered and 343 people became ongoing clients with
the TSS. Below is a breakdown relatiThJ to Ihe other 207 peoFIe:
Cll¥nt¥ who dld not attgnd desplte ¥e¥eral attempts from ¥taff to do $9: 144
Brlef Interventlon.. 5
Referral to other ageney.. 33
Cliènt r•fuud or doès not r•qulr• sèrllee: 25
Below is a list of substance breakdown and other contact pertainiThJ lo all 874 enquiries
Alcohol speclflc: 394
Alcohol & drugs: 100
Alcohol and ¢o¢alne ¥P￿1fiC- 35
Cocaine specific.. 82
Cannabis spteific= 55
Drugs poly uso- 117
Proscrlbod m•dlcatlon.' 13
Solvents.. 1
Support for another's substance use: 62
General service information.. 1
Bereavement.. 14
The TSSINHS Lothian Psychology psychoeducational groupwork pr(¥Jiamme was delivered during this reporting
period with the addthon ol Summer Sessions19(kminute stand-alone 9￿upS1 delivered weekly for six weeks from
July to early August. The Summer Sessions were added lor those people who may have had worklchildcare
responsibilits'es and could nol commit to a six-ltrtertrweek group programme. Feedback specific to these
sessions was positive with all groups being fvlly subxribed_ Therefore. the decision has been taken to continue
these six-week sfand-alone groups in 2025. Below is an exaffltAe of some of the groups delivereil.

WEST LOTHIAN DRUG & ALCOHOL SERVICE
REPORT OF THE BOARD OF MANAGEMENT
FOR THE YEAR ENDED 31 MARCH 2025
Survlva & Thrlv• Igènd•r S￿¢Ific>
Anxlety
Depresslon
Coping SkillslRelapse P￿VentIon
Anger Management
Social & Cognitive Learning Theory
Slo•p Manao•m•nt
Compasslon Focuss•d (sèll and oth•rsl
Emotion Regulatlon
Grlef Matters Project
The WLDAS Grief Matt8rs IGMI Service provides counsellinglsupport and psychologic81 therapi85 for young
People a98d 12-18 years who have 8xperienc8d the sudd8n or un8XP8Ct8d de8th 018 loved on8 or 5ignific8nl
other In their life. Unlike other services ￿￿thIn WLDAS, Grièf Mattw$ 6$ not an aJdi¢ti¢)n$ servi¢& ahhtsugh. any
sudden or unexpected death can be related to subslanc8s.
The GM Therapist resigned and left post at the end of Seplember 2024 due lo personal reasons. Therefore. in
the interim other suitably qualified young peoples workers ensured thal all current and new dients were offered
that same level of excellenl semce as belore. The Nalional Lottery who are the current funder5 of this project
were kept informed of the situation and indeed kept ¢0 dale with the recnjitment pr¢)oess lo fill the vac8nl
position. Du9 to recruitrnent drffiGullies the Kx)st remained unfilled. However. discussions took place with WLDAS,
Art Therapist, and a plan was dèvised for th¢ An Th$rapist lo assum& a dual rol¥ for th¥ remainder ol the ¢urr&nt
funding which ended on March 31st, 2025. This arrangèment pwved successful with the National Lottery being
satisfied that the project was delivered as per the project specification. A new funding proposal was submitted to
the Nation Lottery Community Fund requesting a further three years ol funding. Ajthough. this bid was successful
the National Lottery have agreed to fund the GM Project for a final fft yeais as Iheir policy is not to continually
fund the same projecl for rnu1l1￿e years. Therefore. al¢emative funding will be sought to continue the GM Project
beyond 2027- full-time worker now settled in post.
Naloxoné Champlon
The National Naloxone Programm& is lo contribute lo a reduction in fatal opioid overdoses in Scotland. Naloxone
is a medication that temporarily reverses the effects ol Opl￿d overdose.
The Naloxone Charnpion role is to increase Ihe numbers of Take-Home Naloxone ITHNI kits in the community by
Iraining health workers. carer5. family mernbers and any other rnember of the Wesl Lolhi8n community on how to
spond to an ovtrrdose by providing an earfy inttrwnti¢)n that Could potenlially save a Irf&. Th9￿fore, a vital part
of th8 Scottish Govammènt's National Mission to r￿Ut& drug rèlatÈd déaths IDRDI.
This project has been recommissioned for amther years and six months the oplion of an additional one-
year funding. This wll be reviewed again ahead of the funding end dale of March 31st, 2027, to initiate the plus
one-year option £23000 per annum where a cost-014iving uplift will be asked lor after successful completion ol
year one.
Balow is th8 reportod numtrricgl dala lor 2024r25 to West Lothian Mcohd and Drug Partnership IWLADPI wh(>
fund this In￿at1¥￿.
Organlsatlons tralned.. 40
Indlvlduals tralned to supply.. 202
Indbvlduals tralned to admlnlster: 321
Ser¥ic8 workers= 395
Lived exp8ri8ncelfamily m•mbtrs- 154
Total klts supplled: 549
N.B. All klts are purchased by WLDAS and re4mbursed by WLAOP on recelpt of approprfate Involce.

WEST LOTHIAN DRUG & ALCOHOL SERVICE
REPORT OF THE BOARD OF MANAGEMENT
FOR THE YEAR ENDED 31 MARCH 2025
Famlly Matters Project
WLDAS Family Matters projecl began on 1st April 2022. after a Su￿SSIu1 fijnding proposal to the Corra
Foundats'on's Improvement Grant. This grant is be paid annually for 4 years dependent on subrnission ol
successful annual reports. Grant end dale will be 31s¢ March 2026. This prciecl's third annual report was
submitted on March 27th. 2025, to the funders at the Corra Foundation.
Due lo a well-received report arKI positive feedback from the Grant Manager funds1£581901 were released and
received for year lour ol this project. Discussions will take place with the Coffa Foundation Grant Manager during
the early part of year four to ascertain whether there is lunding to take this projecl beyond March 31st, 2026, and
who wll indeed provide future funding.
Family members. friends. loved ones and signthcant olhers affected by another person's substsnce use are
provided 5UPPOrt from 8 mernber of WLDAS 5tsff and p8er supwrt within 8 group setbng tWiC& W8ekly a St
John's h05Pltal psychology dep8rtrn8nl ITuesd8y ev8nings mutual aidl 8nd within Change Grow Liv8 ICGLI
recovery hub premises in Bath9ate (Thursday evènings CBT based groupworkl. There Is also 1..1 support
provided for those people who would prefer nol to attend a group in the first instance. Furthemorè, allèmaliv8
therapies are provided on request. lor example. Reiki. Mindfulness. breathing and grounding techniques. Those
people requiring more in4eplh support have access lo the TSS for counselling and psychological therapies.
Finally, Family Matters attendees are involved in cxjnsultalionwlived experience surveys where their informationl
idea5 are collated and where appropriale, used to inform best practice in Ihe development ol serviceslinitiatives
for exarnple. 8ooze Free Banter evenings and digitsl recovery resources.
Family Mattgrs attendees wmain a¢livgly involve<l in thg ¢J$1i￿ryIpr￿s0ntsti￿ of Stigma Awargnes$ ¥vgnlng$
within W•st Lolhian to multipl• organisalions and memb8rs ol th8 public. Such èvents hav8 taken place withln
Blackburn Partnership Centre and the Paul Ta￿or Leclure Theatre within Sl John's hospital in West Lothian
more events are being planned for the coming year.
Throughout 2024125 151 individuals diredy benefiited from Ihe Fafflily M8tters Project wth 120 receiving
specific 1..1 and groupwork sup￿rt. There were 7CKJ attendances 81 Ihe bvice weekly peer 8UPPOrt gro
sessions throughout the year.
Tha Corra Foundatson r•quaslad pemission to usa cas• studws prowdad to thèm wrthin tha annual rèport
120241251 from WLDAS lor their own report lo the Scothsh Government
Chlldren & Famllles Fund ￿TaParOUnd Prolectl
The Wraparound West Lolhi8n Projecl w85 awarded a granl for S years (August 20271 in the new financial ye8r
2022.2023. WLDAS leads this project in partne￿hIp with West Lolhian Yotjth Action Project (WLYAPI and Cir¢le
Wast Lothi8n. Du* to start up delays specifically around staffing this projèci runs 8nnually from August 8th until
August 7th, 2022- 2027.
The project submitted a successful second annual ￿pOrt on August 4th. 2024. This repori received positive
feedback once again from the Corra FoUnda1￿n Child￿n & Families Fund Granl Manager which subsequenuy
led to the release of year three {20241251 fund3 of £99784.
B$low is excerpt Irorn th8 y&ar two annu81 fyport detailing some of th$ wtyk Carried out by tho respeetlVO
collaborators within th* proj$ct.
The following relate to individuals. families and organisations vh) attended various aspects ol the support
provided by the Wraparound Wesl Lothian Prqecl induding. 1=1 counsellinglpsychological therapy, training,
informatHJn sessions, brief interventions. diversionary activityes and family outreach support.
16 Druglalcohd and stigma awaren8sS training sessions ddiv8r8d to 193 professionals across multip18
organisations including, NHS, health ar￿ so￿al rare, eduGqts"on and variou5 Other 3rd sector partner5 Iwest
Lothian College, School Nursing Team. West Lothian Adwce Shop, MCMC, Bndge Charity, Vennie Youth Club,
Skills Centre Staff and CAMHSI.
17 Drug education workshops delivered to 257 young people (Blackbum United F.C., SFRS Craigshill, Street
Heroes. West Lothian College. Amiadale Acaderny. Broxbum Academy Wesl Calder High School. James Young
High School and Saint Kentigern's High Sch(MAI

WEST LOTHIAN DRUG & ALCOHOL SERVICE
REPORT OF THE BOARD OF MANAGEMENT
FOR THE YEAR ENDED 31 MARCH 2025
56 Young people attendg(J 1..1 counsellinglpsy¢hologiral Iherapy or received a brief intervention
36 Young people engaged In diversionary aCtiv￿"e$- gymffithesslboxing. other sports acb"vty, musiclsinging, dog
walkinglouldoor sessions
61 Young people received cannabisldruglalcohol interyentions
9 Parent51carers re￿iVed parenting sUPPOrt to inixea5e parenling caparyty from a strengths-ba5ed approach
tsilored to the individu81 n8eds of Ihg lamity
17 ChildrenNoung people received support al home and SC￿ to manage family lile and the impact substance
use has on their families
In total, 629 people directly benefitted in various ways due to the Wraparound Project which is an increase of 300
from year one. This significan¢ increase can in the mosl part be apportioned to Ihe promotion and development ol
Ihe project in West Lolhian during year one Whe￿ significan¢ relalionship building took place with mulliple
organisalions through nglworking gvents. drop1nlpo￿up hubs 8rKI attendance at various p8rtnerl$takehold¥r
la8m mèatings.
Art P8ychoth•rapy
Art therapy has now been provided for alnw)sl Nvo years wth the second annual report due in June 2025. During
this period there has been a change in personnel from the original member of staff who was employed at the
beginning of this project. However. there was 8 smoolh handover prowded by the deparb'ng employee which
made for a seamless Iran5ilion for Ihe proiecl and for the pe¢)ple accessing art therapy for support.
The rationale for 8ddlng art thèrapy as an altÈmalNe or indeed adjunct to tradltlonal talklng tl)erapies Is that It
albws for the use ol imagery and creativity lo expr6ss thoughls. feelings and emotions. 11 is again, client lad
locussing on creating a safe containing space to expbre inner thoughts and past experiences. Therefore, using
art rnaterials fosters a new and C￿atiVe way ol communicating. allowng dients to express and process thoughts,
feelings and emotions that can be difficull to express verbally.
In the firs¢ completed reporting year this prc¥ect has provid￿ supptyi to hyen￿SIX r￿P1& in a 1..1 and group
lorm8t- both adults 8nd young peoplè 89èd 12 to 18 yèars.
Indications for year two reporting are encouraging significant working relationships having bean establish$d
with partnership agencies to provide more 'taster seSs￿n$. for people interested in engaging with art therapy but
who are unsure due a lack of knowledge around what art therapy looks like in praciice. Furthemore, the art
therapy project aligns wlh olh8r young p￿e and adult wcyects within WLOAS as an attemative or addition to
current support.
This project is lunded until June 2026 in equal p8rt by the Whde Famity Appro8ch PSP in West Lothian and The
Robertson Trust. Funding beyond thi5 end date is unknown 8t Ihis tiffle but discussions will b8 taking plac8 in du8
Coursè to establish continuation ol funding.
Progr•sslng Fon¥ard St••rfng Group IPFSGI
As previously reported. Ihe fomier Service User Advisory Group was relaunched as the Progressing Forward
Steering Group IPFSGI at a specific event on October 291h, 2024. There was a healthy attendance at this event
with s8veral persons of livedlliving experi8nc8 and olh8r p8rtnerslsl8k8hold8rs arTK)ng5t those attending.
The PFSG is open to livedniwng expenencè and people who have a genuine interest in addictions that want t
be involved in the development of WLDAS as organisats.on bLrt also the projects wthin it. Furthermore, volunteers
will be involved in relevant ￿search projects and Ihre&month follow-up evaluation ol clients who have accessedl
attended the Therapeutic Support Service. Training and development of those attending will also be on offer to
carry out surveys in person or over the telephone- Alliance Fund Small Grants have kindly suppo)rted this with
approximately £5500 for equipment and training for volunteers.

WEST LOTHIAN DRUG & ALCOHOL SERVICE
REPORT OF THE BOARD OF MANAGEMENT
FOR THE YEAR ENDED 31 MARCH 2025
During and after the event people were making enquiries regarding pining the PFSG and l am pleased to report
that as of 31st March 2025 attendances at the monthly meeting are healthy with on average tsvelve people
regularly attending from a pc￿1 ol ￿enty nine people all registe￿ as mernbers and re￿Iving relevant
communications for example. minutes and agendas for pasl and future meetings as well as promotional material
pertaining to events of interest. The PFSG has 8150 forged link5 Wth Voice for Change 8 nthy Set up constituted
group of peop18 Wlth lived 8xp8rienc8 of addiction.
Employee dlsputa resoluUon
The previously di5dosed employee d15pule has been selljed. resulting in o setllement P8yOUt of £SOOO, whl¢h
has been recognised in the financial statements lor 2024125.
Fund ralslngldonatlons
WLDAS has rec8ived two significant donalions durirwJ the reporting pèriod 2024125. One donation of £10,000
came from an anonymous family via the Chair of the Family Trust and the other donation of £3,000 came from
The Wood Foundation via LinlithgowAcademy and WLDAS. involvement in the YPI (Youth and Philanthropy
Initiative) Scotland. Pupils from Linlithgow Academy researched WLDAS projects and put the organisation
forward as a worthy benefiriary ofThe Wood Foundation. I have senl a thank you letter to bolh The Wood
Foundats'on and Linlithgow Academy and will keep bolh updaleil on where Ihis donation will be spent. I will 8150
inform the Chair ol the Family Trtjsl whertr and how thtrir donation has b&n&fitiod the people wtr support.
Furthem)ore, the annual Edinburgh KIllWalk took place on &Jnday 1Sth September 2024 with several WLDAS
staff and volunteers taking part in the Wee Wander14 milesl and the Big Stroll111.3 miles) respectively. The final
sponsorship total has been calculated and £35￿ has been received and banked with WLDAS.
It has been decided thal the Edinburgh Kil¢Walk will be an annual event thal WLDAS and volunteer5 will take part
in 8S a source of fundraising lor the organisabon- several people have already signed up for September 2025.
Flnanclal r•vl•w
The Statement ol Fin8nrAal A¢livilitrs shows 8 surplu$ lor the year of £23,62412024- net exptrndllu￿ of £2,515).
A tol8101 £426,600 was r8tainèd in accumulated lunds at thè yèar and12024- £402,978).
The Board ol Management has examined the charivs requirem&nts in light of risks to the organisation. It has
established a Oicy whereby the unreslricled funds not committed or invested in langible fixed assets held by the
charity should be equivalent lo a minimum of 46 monlhs expenditure. The Board consider this level sufficient to
mitigate against the risk of futu￿ curtailment of funding. parts'culady in those projects being offered to tender.
Current levels ol general knnds of £344,75812024.. £369,403) equate lo 5 rnonlhs12024.. 5 months) at forecast
expenditure levels.
Prlneipal funding soureés
Thè principal funding sourcès for thè chanty arè Wést LothianAJcohcl aThJ Drug Partnèrship. NHS Lothian, th8
Big Lottery, Robertson Trust. and the Scottish Govemment.
Inv•stm•nt Policy
Aside from retaining a prudent amount in reserves each year, nw)st of the charitys funds are to be spent in the
shorter tem).
Rlsk Management
The Board of Managernenl has conducted a review ol Ihe major risks to which the charity may be exposed.
whe￿ appropriate. sys¢ems or procedures have been estsblished to mib'gate the risks the charity faces.
Internal Control risks are minimised by implernentatw of Ihe pr(Mxlures for autFK)risation of all transactions and
projects.
ProcedLJres ar8 in plac8 tts ensur8 compliarKx vrith hèallh and safèty of slaff. voluntéers, clients and ￿sItOrS to
the service. The continuing implementation of West LolhiÈn Ajcohol and Drug Partnership Outcotne m[￿ltaring,
the Scottish Govemments Wathng Times Rewjrting, HEAT tsrgets for smoking cessats.on services, the National
Standards for Drug & Alcohol Services. education Iraining evaluation loms and COSCA Accreditation ensure a
consistent quality of delivery for all operalional aspects of the charity. These procedures a￿ periodically reviewed
to ensure that they continue to meet the needs of the charity.

WEST LOTHIAN DRUG & ALCOHOL SERVICE
REPORT OF THE BOARD OF MANAGEMENT
FOR THE YEAR ENDED 31 MARCH 2025
Looklng to the future
Consistent with previous reporbng. WLDAS plans to continue the activitses oudined within this report in the
coming ygar(sl 5ubje¢t to satisfactory and realistic fvnding arrangements. National Lottery Community Fund
funding ha5 begn s8wred ft)r the Grief Matters project for a final two years untsl August 2027 - new funding wll
b8 sought frotn altemative sources to conb.nue this project. Famlly matte￿ (Corra Foundab"on Improvement
Fund) will end on 31st March 2026 and Ajl Psychotherapy Project funding will end on June 30th, 2026. There are
meetings planned over the coming months lo discuss Ihe luture fuThJing ol bolh projects.
Moreover. WLDAS will be exploring identrfied needs within the West Lothian community and where there is a gap
in service provision to rnee¢ Ihose needs. For example. the significant rise in young people using vaping products
within our schwls and communi￿.e5 where no information or intervention is provided despite the concerns of
t88chers, p8r8nts and olhar relevant professionals. Also, 8xploring th8 possibilities of providing ￿luCation1
prèv*ntionlsignposting around mèntal health inibally lor adults within Our communitl8s who arè isolatèd duè to
soci04conomic or rural geographical disadvanlages- both would requi￿ separate funding streams which would
also be explored with the realistic view that both may be short-tem lesl of change pilots to potenbally pave the
way for longer temi projects.
The sustainability of WLDAS as an organisation is reliant on it5 ability io evdve through implementing change bul
not just lor chang8'5 sake. Therelore. WLDAS will have going lorward. a much-improved social medi8 pre5enca,
morè involvémènt with loc81 publications and broadcAslérs to markèt and promot8 thè organisalion as it entèrs ils
40th year within the Wèst Lothian community. It will also explore the possibilitses of spongnrship support from
local businessès that have a national standing. Furth6m)ore. as pr6wtsJsly stated within this report 'Tacklit Is
modem secure care delivery system and more. The system wo¢Jld be tailored to WLDAS. needs through
scheduling. clinical record Keeping. referral management. lelehealth. ￿portIng and analytics. In short. this secure
platform will host everything WLDAS has on various dala basislsyslems and paper formals all in one user
friendly place.. Thus, Ihe extended management team with the 5UPPOrt of the Board of Management will
ende8vour to source Ihe funding through prudenl financial managernenl io rnake this System affordable f¢r
WLDAS t¢ adopVimpl8rnenl which will make WLDAS more strtrarnlin8 and secure wthin its 8dministralion and
ind89¢, morg attractlvg to lun¢J¢rs in this at times. fundin9 argna.
WLDAS senior management will conlinue lo play leading roles ￿thin relevant strategic planning and
implementation groups wlhin the immediate Wesl Lothian Addiction Care Partnership IWLACPI. the West
Lothian Alcohd and Drug Partnership IWLADPI and Wesl Lothian Council slalulory services. Induding. bul not
limited lo, conlinued chairing ol the MAT Slandards 6 & 10 Implementats'on Group. Recovery Orientated Syslerns
ol Care IROSCI. Substance Use PreventionlEarfy Iniervenbon Group ICo-ch8irl, MAT St8nd8rds 8nd Alcohol
Treatrn8nt, Drug & Alcohol Related Death Review Group, Wesl Lothian Acohol Licensing Forum, Third Sector
Strat￿Y Group ITSSGI, Rocovery Community & Employability Group. Blackbum Action Group, 6 Wètskly TAC
ITasking and Coordinating) group and Multi Agèncy RiskAssessm&nt Conference IMARACI.
Plans are already in place to hdd an art exhibitionlauction as part of WLDAS, 40th anniversary celebrations.
Artwork will be donated by clients pasl and P￿Sent as well as interesled parties knking to support WLDAS to
raise funds lor the organisation. This event will lake place in June 2025 al Linlithgow Burgh Halls and will be
open to the public with invitations being senl lo parlnerslstakeholders and local and national govemmenl
presentative5.
WLDAS, continued support ol further eduration within 8 (x)unsellinglpsychologicAI therapy environment has
played a significant part in the studie5 and graduation of two studenl Cognttive Behavioural Th8r8py ICBTI
therapists through its student placement programme. Both qualtfied therapists have rèmained as volunteers
within WLDAS, Therapeutic SuprK*t SeNice providing support tr) dients two days per week. Two new CBT
students have joined WLDAS on placement as ol September 2024 and will begin their respective duties in March
2025 after a robust induction programme.
Future events a￿ being planned by WLDAS senior management and partners to hold a MAT Standards 6 & 10
IPsychologically and Tr8(Jma Informed Pradicel nebvorkinglleaming event lor both statutory and Ihird s￿tOr
services otrt with addirtions service5 but who Ilo inevttably en￿Unter people who have a substance issue. The
other event wll cover th8 Rights Charter and FAIR model. This event is mainly ft)r thos8 staff working Spe￿fiCallY
within addictionsladvocacy services but also those sewvices who have direct contact wth people using
substances or Impacte(I by another's substance use.

WEST LOTHIAN DRUG & ALCOHOL SERVICE
REPORT OF THE BOARD OF MANAGEMENT
FOR THE YEAR ENDED 31 MARCH 2025
Finally, WLDAS wll be entering year three of rts 3-&year strategic plan on April 1st, 2025. This plan has been
updated to ￿COrd the successes thus far bul also highlights any work still to be completed and which may be
carried over to years four and five now added lo the dc¢ument for sign off by the Board of Managernent. Policies
will continue to be updated and indeed added where necessary during the coming year for example. the addition
of a Sexual Harassment risk assessment and prevention pn)oedure whith will be an adjunct of the H8rassm8nt
and Bullying policy and two new stan 81on8 wlici8s covering Menopause and Pronoun51G8nd8r Identify Policy.
All new and updated policies a￿ guided by our empl()yment law adwsors Ellis Whittam and approved finally by
the Board of Management.
Stru¢¢ure, governan￿ and manag•ment
Govornlng document
Th8 or98nisation 1$ 8 charitable cornparby limited by guarantee, in(xxporat8d on 20 Octo￿T 2000, and r8gistertrd
as a chanty on 21 July 1992. The company was es￿bliShe(l under a Memorandum of Association whi¢h
established the objectives and powers of the charitable company and is govemed under its Articles ol
Association. Under those Articles. the directors ol Ihe company are also charity trustees lor the purposes ol
charity law and under the companys Artides are known as members of the Board ol Management. Under the
requirements of the Memorandum and Artides of Associalion the members of the Board of Managernent are
elected at the AGM to serve a period of 3 years. subject to ratification at each AGM.
The B¢8rd of Manag&m•nl, who 8ffj also the dirs¢lors for the purKMW ol ¢omp8ny18w, and who served during
thè yèar and up to th8 dalg 01 Signatu￿ of the financial statéments wèrè..
(Resigned 12 December 20241
(Rtrsigned 12 December 20241
Alyson Campbell
Sarah Summers
Pamela Gordon
Kenny Meams
Greig Coull
Deb¢r8h McAlpin¢
{Apkk)inl¢d 1 April 20241
R•erultm•nt and Appolntment of Board of Man•g•mènt
Due to the sizo of the organisation, Ihè Com￿èxity ol funding an¢J the sgNic6s off*rad, tha Board ol Managèment
S88ks to ansur8 that appropriatè busin8ss and dèvalopmènt skills to manage such divèrsity are rèfl6ded in Its
membership. To enhance the direct client provision, we ensure experhse in training, education, adutt and young
person counselling and rehabilitation is well rep￿SeTrled.
Organlsatlonal s¢Ncture
West Lothian Drug & Alcohol Service Board of Managernenl meets quarterfy and is responsible for setting the
slrategic direction of the charity, monitoring performance and ensuring that govemance structure5 reflect best
practic8. At present, the Board has rnemb8rs from a variety of professional backgrounds re18V8nt to the work of
the charrty. The Company Secretary also sits on the Board but has no voting rights.
A finanes sub-group has beèn *stablish8(I which is chair*d by thè organisations Tr88sur8r and comprfsès
members of the Board, General and Deputy Managers. and the Business Manager. This group reports diredy to
the lull Board al the quarterty meetings.
A scheme ol delegation is in place and the day-ttrday resp)nsibility for the provision of the selv1￿$ rests with
the senior management team. The General Manager is ￿spOnSible lor ensuring that the charity delivers the
services specified and that key perfomance oulcomes are mel.
The General and Deputy Manager have
responsibility for the day-to-day operational management. individu81 supervision of the respective stsff teams and
also ensuring that the teams continue to develop their kno%￿edge and skills in lin8 Wth g￿d practice and
meeting recognised standards.
They are supported by senior workers who are responsible to the Dep
Manager and General Manager and provide line managemeni support and supervision to staff
10-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
REPORT OF THE BOARD OF MANAGEMENT
FOR THE YEAR ENDED 31 MARCH 2025
Board of Manag•m•nt Inductlon and tralnlng
Most Board members a￿ already familiar with the practical work ol the charity. Additionally. new members are
invited to meet with the General Manager and are given the previous yea¢s Minutes of Meetings, latest financial
statements and major re￿rtS along with OSCR'S Guidance for charity Trustees. Periodically. the Board rneets.
with senior stsff in attendance. to discuss str8tegi¢ planning and organisational development needs. A more
formal induction programme involving all Board and key staff members is in pla￿.
K•y managèmènt r•rnun•ratlon ptsliey
Key management comprises the Btsard ol Managemenl. who arè not rèmunerated, and the General Managèr
and Deputy Manager. The remuneration ol the General Manager and Deputy Manager is set by the Board ol
Management and in line with aP￿Icable markel rates for Ihe sector.
R•laled Partl•8
At a national level. drug and a1cc1￿1 treatment and support Senri￿$ are steered by the Scottish Govemment'S
'Right5. respect and recovery.. alcohol and drug trealrnenl strategy "and associated action plans. The West
Lothian Alwhd and Drug P8rtngrship is ch8rg8d with the rgsponsibility for delivgring the str8tegy 81 loo81 level.
It is a150 r8sponsib18 for the commi55ioning ol appropriaie services. Wesl Lothian Alcohol and Drug Partnershlp
IWLADPI indudès r*pr8seniaiivgs from, am￿9$1 Qlhèrs, th& l¢)¢al authority. hèalth and voluntary sector
agenciès. The Ganèral Managér rèpresènts the organisation on this group and th8 D8puly Manager dèputisès
when required.
Both managers sit on various MUl￿agencY planning and pdicy groups at local and na￿.on81 l&v81.
Statement of Board of Management's responslblllues
Th$ Board ol Managamènt, who ai$ also th8 dIr￿orS ol Wèst Lothian Drug & Alcohol Sèrvlca lor tha purpose ol
company law, are responsible lor p￿paring the Board 01 Managemenfs Report and the financial statamenls In
accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted
Accounting Practice).
The Board of Managernenl are responsible IOT the rnaintenance and integrity of the charity and financial
information included on Ihe ChariV5 web5ile. Legislalion in the Uni¢ed Kingdom 9oveming the preparalion and
di$semin8lion ol finan)81 staiements may drNer Irom *i￿atIOn in OIh&rjuri￿l¢kn0nS.
Audltor
TC Group were appointed auditors lo the charitable cThnpany and a rv6olUl￿n proposing their reappointrnent wll
be pul lo the Annual General Meeting.
This ￿port has begn prnpa￿ in 8¢¢0r<l8n¢• with lh& $poual provi$ion$ of part 15 of th¥ Compani* Act 2006
relating to sm811 eomp8niès.
Dlselosur• of Infomiatlon to audltor
Each member of the Board ol Management has confirmeil that there is no information of which they are aware
which is r818vant to the audit, bul of which the 8udilor is unawar8. They hav8 furth8r confirmed that they hav8
tak8n appropriate steps to ￿entify such r818vant inlormth.on and to 8StAblish that the auditor is of such
Informat￿n.
Thè Board of Manag6rnent's re￿rt was approved by Ihè Board Of Management.
Kenny Meams
Trustee
Dated.. 11 December 2025
11

WEST LOTHIAN DRUG & ALCOHOL SERVICE
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS AND TRUSTEES OF WEST LOTHIAN DRUG & ALCOHOL
SERVICE
Opinion
We have audited the financial statements of West Loihian Drug & Alcohol SeNice (the 'Charity'l ts the year ended
31 March 2025 which comprise the statement of finanual activities. the balance sheet, the statement of cash flows
and notes to the financial statements. including significant aco)unting fM)licies. The financial reporting framework
thal has been applied in their preparation is ap￿iCable law and United Kingdom Accounting Standards. including
Financial Reporting Stand8rd 102 The Fin8nGi81 Reporting Sl8Rdard appI￿able Ihe UK 8fKI R&publK of Ireland
IUnit8d Kingdom Gen8r811y AC￿pted Accounting Pr8cticel.
In our opSnlon. thè finandal stalements..
give a true and fair view of the state of the charilable crynpan¥s affairs as at 31 March 2025 and of its
incorning resources and appli￿￿On ol resources, induding its incDme and expenditure, for the y88r then
ended..
have been properfy prepa￿ in aCcOrdar￿ with United Kingdom Generally Accepied knounling Practi￿.,
and
hav$ btrgn prepar￿ in accordance with tho r8quirem$nt$ ol the Companiès Act 2006, th* Charities and
Trustee Invastmenl IScoll8ndl Act 2005 and r8gulats.on 8 01 th8 Chariliès Accounts Iscouandl R8gulalions
2006.
Basls for oplnlon
Wa conductèd our audit in accordancè with Inl•mational Standafds on Auditing IUKI IISAS IUKII and 8pplicabla
law. Our responsibilities under those standards are further descnbed in the Audilorfs responsibilit￿S for the audit ol
Ihe financial statements section ol our report. We are independent ol the Charity in accordance with the ethical
requirements that are relevanl to our audit ol the financial statements in the UK. induding the FRC'S Ethical
Standard. and we have fU￿illed our other e¢hical responsibilities in accordance wrth these requirernents. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our ow'nion.
Con¢lu$lon8 rolotlng to golng ¢on¢•rn
In auditing the financial slalements. we have concluded thal the Board of Managemenfs use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomed. we have not identified 8ny malerial uncertainties relating to events or
conditions that, individually or co118cIiv8ly, may casl significant doubl on the Charity's ability to continu8 8$ 8 going
concèrn for a period of at loast twèlvè months from when the financial statamènts ar& aulhorisèd for issuo.
Our responsibilities and the ￿SponsIbl1111￿S of th6 Board of Management ￿th r8sp8ct to going concem are
described in the relevant sections ol this ￿pOrt.
Other Infomiallon
The oth6r inforrnation comprisès the infonnalion includad in th• annual rèport other than the finartial statemènts
and our auditoffs report thereon. The Board ol Management a￿ responsible for the other infomiation contained
within the annual report. Our opinion on the finanaal statements does nol cover the other informatK)n and, except to
the extent otherwise explicily stated in our ￿pOrt. we do nol express any fom of assuran￿ conclusion thereon.
Our responsibility is to read the other infomialion and. in doing so, consider whether the other information is
materially inwnsislent with the finan¢i81 st8tements (x our knowledge obtained in the course of the audit, or
otherwise appears to be rnaterially misstated. If w8 identrfy such rnaterial incon51Stencies or apparent materi81
mi5Statement5, w8 are required to detertnine whether this gNes nse to a material misstatement in ttE financial
statements themselves. If, base<l on Ihe work we have perfome(I, we condude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to ￿pOrt in this regard.
12

WEST LOTHIAN DRUG & ALCOHOL SERVICE
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE MEMBERS AND TRUSTEES OF WEST LOTHIAN DRUG & ALCOHOL
SERVICE
Opinions on other matters pres¢ribed by the Companies 2006
In our opinion, based on the work undertaken in the course of our audit-.
the information giv8n in the Board of Managem8nfs report for the financi81 year lor which the fin8nci81
staternents are prepared, which Incjudes the direciors. r8w)rt prepaisd lor the purp058s of company law, is
consistent with the financial statements- and
the directors, report included vthhin th8 Board of Managemenfs report has been prepared in accordance with
applicable legal requirements.
Matters on whleh wo are requlred to report by Qxceptlon
In the light ol the knowledge and understanding of the Charity and its environment obtained in the course of the
audit, we have not identrfied material nysstatements in th8 directors. report included wrthin the Board ol
Management's report.
We havg nothing lo report in r8SP8¢t ol the following matters in relation to whi¢h the Companies Act 20061hg
Charities Account$ IS¢ollandl Regulations 2006 r8quire$ us lo report to you il, in our opinion..
proper accounting records have not been kepl, or relums adequate for our audil have nol been recaved from
branches nol visited by us., or
the financial ststements aro not in agreemanl with accountsng records and r&tums,'
certain disclosures of trustees, remuneration specrfied by law are not made,. or
we have not received all the infomiation and explanations we require for our audit., or
the Board ol M8n8gernenl were not entilled to prepare the financial statgrnents in 8ccord8nce with sm811
COrnP8nies regime and take advanta9e of Ihe small ¢ompanie$' gxemption$ in preparin9 Board of
Managamenl's report and frTrm th8 raquirgm&nt lo prèpare a strategic report.
R•8ponslbllltl•8 of Board ol Manao•m•nt
A5 explained rnore lully in the slalement of Board ol Management'5 resw)nsibililie5, the Board ol Management, who
are also the directors of the Charity lor thtr purpose of company law, are responsibl& lor the preparation of th8
financial slat8manls and lor being satisfièd Ihal Ihay giva a truè and lair vièw, and lor such intèmal eontrol as tha
Board ol Management detemiine is necessary to enabl& the preparalwjn ol finanaal statements that ara free from
material misslalement, whether due to fraud or error.
In preparing the financial staternenls, the BoaTd of Management are responsible for assessing the Charity's ability lo
continue as a going concern. disdosing. as applicable. ma¢ters rela¢ed to going concem and using the going
concern b85is ol accounting unless the Boar(l of Management either inlend io liquidate the charitable company or to)
eè8sè operations, or havé no realistic 8Aémativè but lo do so.
Auditorfs r•8pon*ibilitios lor th• audit of th• finaneial *tat•m•nts
We have been appointed as audilor under seclion 4411llcl of the Charilies and Trustee Investment Iscotlandl Ac¢
2005 and under the Companie5 Acl 2CKJ6 and rekX)rt in accordance the Acts and relev8nl regulations made or
h8ving effect thereund8r.
Our obleetwes are to obtain reasonable assurance about whether the ffinancial statements as a Who￿ are free from
material misstatement. whether ¢Jue to fraud or error, and to issue an auditorfs ￿port that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee (hat an audit conducted in accordance
with ISAS IUKI will always delecl a malerial misstalement when il exists. Misstatements can arise from fraud or
error and are considered malerial il. individually or in the aggregaie. they u)uld reasonably be expected to influence
the ewnomi¢ deci5iMs of users taken on the basis of these finanryal slatements.
Irregularities, induding fr8ud, 8r8 instances of non-(X)M￿lar￿8 wtth laws and regulations. We d8sign proc8dur85 in
line with our responsibilibe5, ouuined atK)ve, to detect material misslalement5 in respect of irregularits"es, including
fraud. The extent to which our procedures are capable ol detecting irregularib"es, induding fraud, is detailed below.
13-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE MEMBERS AND TRUSTEES OF WEST LOTHIAN DRUG & ALCOHOL
SERVICE
Extent lo whi¢h the audi¢ was considered ¢apable of dete¢ting irregularities. including fraud
Our approach lo identifying and assessing the risks of material misstatement in respect ol irregularities, including
fraud and non-cornpliance wth laws and regulations, was as follows-.
the engagement partner ensured Ihat the eThJagement team collectively had the appropriate competence,
rapabilitie$ and skills to idgntify or recognise non-compliance applicable laws and regulation5',
we identified the laws and regulations applirable to the charty through discussion$ with Director$ and other
management, and from our wider knowledge and experience ol the charity sector,"
we focused on specific laws and fegulations which we considered may have a direct material effect on the
financial slalements or the operations ol the charilable company. induding the Companies Act 2006, Charities
SORP IFRS 1021 and the Charities and Tnjstee Investment (Scollandl Act 2(X)5 and the Charities Accounts
(Scotlandl Regulations 2006 las amendedl.
we assessed the extent of compliance with the laws and regulations identified above through making enquiri88
of management and inspecting legal cowrespondence.. and
idontifigd laws and r$gulations were ¢ommuni¢ated within the audit team regularly and Ihe t&am rem8intrd alert
to instancès ol non-eompliance thfoughout Ihè audit.
We assessed the susceptibility of the charitab16 eompany s finanaal statements to material misstaem6nt, including
obtaining an understanding of how fraud mighl occur. by..
Making enquiries ol management as to where they conS￿ered Ihere was suscepts'bilty to fraud, their knowledge
of 8Ctual, suspected and 8lleged fraud.. and
nsidering the intem81 controls in pla¢e to mitigate risks of fraud and non-compli8n¢e with laws and
r8gul8lions.
Audlt r•8pons• to rlsks Id•ntlfi•d
To addres5 the risk ol fraud through management bias and overri(Je ol cDntrols. we..
pèrformèd an81ytical procèdures lo identify any unusual or un8xpact8d relationships..
t8stad journal èntrias to Idanbfy unusual transacbons,
• assessed whether ju¢Jgements and assumpb.ons ma¢Je in detemiining lh& accounting estimates S8t out ￿ the
notes lo the financial ststements were indicative ol potential bias.. and
investigated the rationale behind signifKant or unusual transactions.
In response lo the risk ol irregularities and non-wmp1lar￿e laws and regulation5, we designed procedure8
which included, bul were not Iirnited lo..
agreelng financial statement disek)sures to undedying suppth.ng documentatlon.,
reading the minutes ol meetings of those charged govemance-
• enquiring of management as to actual and FM)lential litigation and dairns.. and
requesting Corresponden￿ with HMRC and OSCR.
There are inherent limitations in our audit procedures described above. The more removed that law5 and
regulations ar8 frorn financial transactions, the less likely il is that we would b8(x)m8 aware of non-cornpliance.
Auditing standards a150 limit the audit procedures required to identify non-compliance laws and regulations to
enquiry ofthe Directors and other management aThJ the inspection of regulatory and kgal correspondence, if any.
Material misstatements that arise due to fraud can be harder io delect Ihan those thal arise from error as they may
involve deliberate concealment or collusion.
A further d85CriPtion of our r8sponsibilities is 8VaIlab￿ on the Financial Reporting Council's websit8 at.. https.'Il
www.frc.org.uklaudrtor5re5ponsibilities. This description form5 part of our audttorfs report.
14-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE MEMBERS AND TRUSTEES OF WEST LOTHIAN DRUG & ALCOHOL
SERVICE
Use of our report
This report is made solely to the charita￿e company's members and to the charity's trustees, as a body, In
accordance with regulation 10 of the Charities Acctyjnts Iscouandl Regulations 2006. Our audit work has been
undertaken so that we might state lo the charitable company's members and trustees those rnatters we a￿ required
to slate to them in an auditor's report and lor no other purpose. To the fvlles¢ extent pemiitted by law. we do not
accept or assume reswnsibility to anyone other than the ch8rit8ble company, the charitabl8 company s members
as a body, and the charitable cornpanys trust8es 8S 8 body. for our audit work, for this r8POrt, or for th8 opinions we
have lomed.
18112r2025
Davld J•ffeoat (Senlor Statutory Audltorl
for and on behalf of TC Group
Statutory Audltor
8usines5Advisor5 & Accountants
1 Lochrin Square
92-98 Founlainbridge
Edinburgh
EH3
15-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Current financial year
Unrnstrlct•d Unr•strlct•d R•$trlet•d
funds
lunds
fvnd5
general deslgnated
2025
2025
Total
Total
2025
2025
2024
Notes
Donations and legacies
Charitable activities
Other trading activities
Investments
14.972
612,298
4.679
13,021
14.972
834,237
4.679
13,021
1.932
831,116
221,939
9,935
Total Incom•
644,970
221.939
866,909
842.983
Cost of charitable activities
673,200
6.067
164,018
843,265
845,498
Net Ilncom•ll•xp•nditure bofo
tr4n¥fer•
128.2301
16.0671
57,921
23,624
12,5151
Gross translers betw$gn funds
12,3641
2,364
N•t l•xp•ndltur•)nneom• for thè y•arl
Net mov•ment In funds
130.5941
13,7031
57,921
23,624
12.5151
Fund balances 311 April 2024
369,403
33.573
402,976
405,491
Fund balan￿ty •131 MaT¢h 2025
336,809
29.870
57,921
426,600
402,976
The statement of financial ac¢ivil￿ indudes all gains and105ses recognised in the year. All income and expendrture
derive Irom continuing aclivilies.
The statement of financial activities 81$0 ¢omslies with tho requiremtrnts for an in¢ome 8rKJ eXp9nditu￿ 8¢¢ounl
undèr thè Compani8s Act 2006.
The not&s on pages 20 to 31 fom an integral part of these finanoal statements.
16-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
STATEMENT OF FINANCIALACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Prior financial year
Unrnstdct•d Unrestrlct•d R•strlet•d
funds
funds
fvnd$
general deslgnated
2024
2024
Total
2024
2024
Notes
Donations and legacies
Charitable activits"e$
Investments
1.932
626.942
9.935
1,932
831,116
9,935
204,174
Total Incomo
638.809
204,174
842,983
Cost ol charitable actiwties
634.572
6.752
204.174
845,498
Net1oxp•ndlture)llncome bofore transfers
4.237
16.7521
12,5151
Gross transfer5 between funds
111,6041
11.604
Nel lexpendlturgVln¢omg for th? yoarl
N•t mov•m•nt In lunds
17.3671
4.852
12,5151
Fund balances at 1 April 2023
376.770
28.721
405,491
Fund balancos al 31 March 2024
369.403
33.573
402,976
The statement of financial ac¢ivitses includes all gains aThJ losses recognised in the year. All income and
expenditure derive from continuing activities.
The slaternen¢ ol financial ath'Vi￿.eS also c￿M￿leS the requirements for an incorne and expenditure account
under the Companies Act 2006.
17-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Not¢$
Flxed assets
Tangible assets
Currènt assèts
Debtors
Cash at bank and in hand
12
7.931
11.634
13
13.063
426.701
36.764
397,468
439,764
434.232
Credltor¥= amounts talllng dug wlthln
one year
14
121.0951
142.8901
Net current assets
418,669
391,342
Total as8•ts I•s8 eurrènt Ilabllltlè8
426.6CQ
402,976
Incomè fund¥
Restricted funds
Unresiri¢tgd funds
16
57.921
368,679
402,976
426,6
402,976
These financial ststements have been prepared in a￿ordan￿ wth the provisions applicable to companies subject
lo the small companies regime.
The linancial 5tstements were approved by Ihe Board 01 M8n8gemenl on 11 December 2025
K•nny M•am8
bw
Company Registrab'on No. SC212157 Iscouandl
The not&s on pages 20 to 31 fom an integral part of these finanoal statements.
18-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Not¢$
Cash flows from operating activitiès
Cash generated fromllabsorbed by)
operations
23
18.576
136,6641
Invostlng a¢llvltlg$
Purchase of tangible fixed assets
Int$r8St r$ctrived
12.3641
13.021
111,6041
9,935
N•t cash gtnèrat•d fromllus•d Inl
Inv•stlng activitlès
10,657
11,6691
Net cash used In flnanclng actlvltS•s
Net Increaselld•crea8el In cash and cash
equivalonts
29.233
138,3331
Cash and cash equivalents al beginning of year
397,468
435,801
C•sh •nd ¢ash equlvaknts at •nd ol ytr•r
426,701
397,468
The notes on pages 20 to 31 forn an integral part of these financAal slaiements.
19-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Aecountlng pollcl•s
CharSty InfOrMa￿￿n
West Lothian Drug & Aeohol Se￿Ite is a private company liffliied by guarantee Incorporated in Scouand. Thè
registered office and principal place of bu&ness is Ajmondbank Centre, Shiel Walk, Craigshill, Livingston,
EH54 4EH.
1.1 Accountlng conventSon
The financial staternenls have b8en prepared in accordanc8 With th8 Charity's Artides ol Assoaatitsn, the
Charities and Trustee Investment Iscotlèndl Act 2(X15, the Charrtses Accounts Isctstlandl Regulations 2006
las amended). Companies Act 2006. and "Accounting and Reporting by Charities." Slalemenl of
Recommended Practice applicable lo charilies preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las amended lor accounts'ng
periods c£Jmmencing from 1 January 20191. The Charity is a Public Benefit Enlty as defined by FRS 102.
The fin8ncial ststementS are prepared in slerfing. which is Ihe lunctional cuwrency of the Charity. Monetary
amtsunts in these financial stslemtrnts aro r(￿rKI$d lo th8 ntr8rest £.
The finanaal stat8mènts have baèn prèparèd under thè histor￿1 cost convants'on. Th& principal accounting
policies adopted are set out below.
1.2 Golng concorn
Al the lime el approving the fin8n¢ial statements. Ihe Board of Managomenl he￿ a ￿8$Onable gxp8¢tation
that thè Charity has adaquata rasources lo conb.nuè in opeiaiional existanca for tha forasèaablè futurè. Thè
Board of Management cOns￿er there ara no material unc•rtainties about th6 charivs ability to conunue as a
going concern thus the 8oar¢J of Management continu& to adopt the going concern basis ol accounting in
preparing the financial statements.
1.3 Charltabl• lunds
Un￿striCted funds are available for use at the discretion ol Ihe Board of Management in lurtherarLe ol their
charitable objectives.
Designated funds comprise funds vthich have been sel aside at the discretion ol ihe Board of Manag￿ent
lor specific purposes. The purposes and uses of the designated funds are set out in ihe note5 to the financial
stalernents.
Restricted funds are subject to speufic conditions by donors or grantors as to how they may be used. The
purposes and uses of the reslricted funds are sel oul in Ihe r￿leS to the financAal slalements.
1.4 Incomè
Incorne is re¢ognise(I when the Charity is legally entilled to it afler any perfonnance Ixjnditions have been
met, the amounts be measured reliatAy. and it 15 pr(thtA8 that incorne wll be received.
Cash donations are recognised cm receipl. Olher donations are reo)gnised once the Charity has been notified
of the donation. unless performance conditions require deferral of the amount. Income lax recoverable in
relation to donations received under Gift Aid or deeds of (x)venant is recognised at th8 t1rn8 of the donation.
Legacies are recognised on receipt or otherwise if the Charity has been notrfied of an impending distribution.
the amount is known, and receipt is expected. If Ihe amount is not known, the legacy is treated as a
contingent asset.
20-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
Inc0rn8 frorn governm8nt and other grants. vth8th8r 'capitaf or'rev8nu8' in nature, ar8 recognised wh8n the
charity has unconditional entitlemernl to the funds, it is probable that the income will be received, the amount
can be measured reliably. Uncon¢Jitional entsllement will be achieved once any perfomiance or other
conditions attached to the grants have been met, or fulfilment ol those conditions is wholly within the control
ol the charity.
Where perfornance conditions are attached lo the grant and are yet to be met. the income is recognised as a
liability and included on the balance sheel as deferred ino)me to be released.
Grant income is deferred where the grant is sub￿Ct lo perf0m￿nce-re1ated conditsons and is received in
advance of delivering services ￿quIred. Where grant income is deferred it is accounted for as a Ikibility and
shown on the balanc4 sheet as deferred income. Deferred income is released to income in the reporting
period in whith the performance related cond￿'0n$ that limit recognition 8re rnet.
Income fr￿￿ other Irading activities indudes income eamed from trading activities to raise fiJnds for the
charity and income frorn fundraising events and is recognised when the charity has entiuement to the funds. It
is probable that these wll be received and the amounts can be measured reliably.
1.5 Exp•ndltur•
Liabilitie5 are recognised as expenditure as soon as there is a le981 or ￿nstruCtive obligation commilling the
charity to Ihat expenditure. it is probable that sslU¢m&nl will bs requir￿ and th¢ amount of th$ obligation ¢an
bè maasurad or estimatad r•liably.
Liabilities ar8 measured on recogniiion at historical cost and then subsequently measured at the best
estimate of the arnounl required to settle Ihe obl￿allOn al the rep)rting date. The exception is that certain
financial inslruments must be adjusled to their presenl value., these indude financial liabilities where
settlement is deferred lor more than 12 monlhs 8fter the ￿porting date.
All gxpgndilur$ is a¢¢oynte<l f¢y on an a¢¢wal$ basi$. Al &xpens¥s indudin9 $UPPOrt costs and governan¢¥
costs ar8 allocat8d or apporlioned to Ihè applicablè èxpanditurè haadings.
Charltable a¢tlvltlg3
Expenditure on charitabla actiwtsas indud&s all costs incurnad by tha charity in undartaking activiti•s that
further Ils charitable aims lor the benefit of its beneficiaries, including those support costs and costs relating lo
the governance of the charity apportioned to charitable activities. The costs ol charitable activities presented
in the Statement of Finanaal Actiwlies indudes the costs of t*)th direct Servi￿ provision and the payments of
grant awards il applicable.
1.6 Tangible flx•d assets
Tangible fixed assets ar8 initially measured 8t cost and stJbsequenUy measurwj at cost or valuation, net of
d8preciation and any impairment Ioss8S.
Depreoation is recognised so as to write off Ihe cost or valuation of assets less their residual values over their
useful lives on the following bases..
Fixtures and fittings
Computars
3 year straighl line
4 year straight linè
The gain or loss arising on the diswsal of an asset is detemiined as Ihe drfference between the ￿le
proceeds and the c8rrying valu8 of Ih8 asset, and is re(x)gnised in the slatement of financial activities.
21

WEST LOTHIAN DRUG & ALCOHOL SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.7 Impairment of fixed assets
At each ￿porting end date. the Charity reviews the carrying amounts of its tsngible assets to detemiine
whether there is any indication thal those assets have suffered an impaimient bss. If any such indrRts'on
exists, the recoverable amount of the assel is estimated in or(ler to determine th8 extent of the impairment
loss lif any).
1.8 Cash and cash equivaler
Cash and cash equivalents indude cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of lh￿ months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Flnancial instruments
Th& Charity has èlècted to appty thè pmvlsions of Section 11 'Basic Finanaal Instrumants, and Sèction 12
'Other Financial Instruments Issues, of FRS 102 to all ol its financial instruments.
Financial instruments are r￿nIsed in the chari￿$ balanc* sheet when the Charity becomes party to the
contractual provisions ol the inslwment.
Financial 8sset5 8fKI li8bilibe5 are offset, with the nel amounis presented in the financial statement5. when
th$re is a legally &nfor¢eable right lo sel off the re¢ognised amwnts and Ihtr￿ 1$ an int$ntion t¢ ssttltr on 8
n&t basls or lo realis• the aswt and sèttl8 the liability simultaneously.
Bjslc fln•nclal Jss•ts
B85ic financial assets, which indude debiors and cash arKI bank bal8n¢e$, are initially mtrasurttd *
transaction price including tr8nsactitin ￿Sts 8nd arè subsèquèntly caNièd At 8mOrtisèd cost using thè
effectivè Interest meth￿1 unlèss thè arrangemènt constitutes a financing transaction, wherè the transaction is
measured at the present valu6 ol the future recoipls discounted at a mark&t rate of interest. Finanaal assets
classified as receivable wilhin on& year are not amortised.
Baslc flnanclal Ilabllltles
Basic financial liabilities. induding cr8(lrtors and bank loans ar• initialty 18cognisèd at transaction prica unlass
the arrangement constitutes a financing transaction. wh&re the debt instrum&nt is measured at the present
value ol the future payments discounted at a market rate ol interest. Financial liabilities classified as payable
wrthin one year are not amortised.
Debt in3truments are subsequenlty carried at arnorbse(I ￿$1, using the effective interesl rate method.
Trade creditors are obligations to pay for go(xJs or servic85 that have been acquired in the ordinary course of
operations from supplieTS. Amounts payablè ale dassthed as curTent liabilits.es if paymènt is due within one
year or less. If not, they are presented as non-cU￿nt liabilib"es. Trade creditors are ￿COgnised Initially at
transaction pri￿ and subsequenty measured al amorbsed cost usiThJ the effectwe interest methcNJ.
Derecognltlon of flnanclal Ilabllltles
Financial li8biliti85 are d8recogni58d whèn the Charity's contractual ￿lgatiOnS 8xpirè or arè dischargad or
cancelled.
1.10 Employee beneflts
The cost of any unu58d holid8y 8ntiU8m8nt is re(x)gnis8d in the pwiod in whith the 8rnploye8'5 S8rvic8S are
received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed
to terminate the employmen¢ of an employee or to provide lermination benefits.
22-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.11 Retirement benefits
Payments to defined contribution ￿￿'rernent benefil schemes are charged as an expense as they fall due.
Critical accounting estimates and judgem•nts
In the 8pplication of th8 Charity's aC(￿ntIng wAicies, the Board of Management 8r8 requir8d to m8k8
judgements, estimates and assurnptions about the ¢Arrying amtsunl of assets and liabilities that ale not readily
apparent from other sources. The esbmates and associated assumptions are based on historical experiènca
and other factors that are consi¢Jereil lo be relevant. Actual resulls may differ from these estimates.
The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting
estima¢es are recognised in the period in which Ihe estimate is revised Whe￿ the revision affects lyly that
Period. or in the period of Ihe revi5Kbn and fuiure periocls where the revision 8ffects both current 8nd future
periods.
Ineom• Irom donatlon• and l•gack8
Unr•strlct•d
fvnd¥
2025
Unr•strlct•d
funds
2024
Donations and 9ifts
14,972
1,932
Ch•rltsblè a¢tlvltl•$
2025
2024
P&rfom8n¢& r$l*ed grants
Other income
818,849
15,388
819,251
11,865
834.237
831,116
Unr8Stricted lunds- general
Restricted funds
612,298
221,939
626,942
204,174
834,237
831,116
Performan¢e related grants
West Lothian Alcohol and Drug Partnership
Robertson Trust
National Lottery
Cirde
Corra Foundation
Other (under <£10,000)
The Brock Foundation
571,083
29,999
64,470
20,353
117.316
15,628
586,752
25,750
62,665
14,497
104.548
9,712
15.327
818,849
819,251
23-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Incom• from oth•r tradlng actlvltlès
Unrestrlcted Unrestrfcted
funds
fund5
2025
2024
Fundraising events
4,679
In¢om• from Invostm•nts
Unr•strlct•d Unr•strlct•d
fund
funds
2025
2024
Intèrast rèe8ivAble
13,021
9,935
Expendlture on charftsble actlvltlo$
2025
2024
Dlr•et costs
Staff costs
Depraci81ion and impalmènt
Projects and aclivilies
Premises costs
Running costs
Motor and travel costs
Leg81 an(J profe￿￿)nal
Interest and finan￿ charges
Govèman¢e costs
713,243
6,067
15,006
37,129
42,296
11,722
8,504
88
9,22
713,133
6,752
13,305
33,537
49,155
12,087
8,501
8,940
843,285
845,498
Analysls by fund
Unrestricted funds- general
Unrestricted funds- designated
Restricted lunds
673,200
6,067
164,018
634,572
6,752
204,174
843,285
845,498
-24-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
N•t mov•m•nt In funds
2025
2024
The net movement in funds is stated alter (harg1￿(credItingl=
Fees payable to the chanty's auditor-.
- for the audit of the chariws financial statements
for other financial services
Depreaation of owned tangible fixed assets
9,228
1,995
6,067
2,140
6,752
Board Of Managwnant
None ol the Board of Management lor any persons connècted wth them) rèceived any rèmuneration or
benefits from the Charity during the year.
10 Em￿oYeeS
The average monthly number of employees duriThJ the year was-
2025
Numb•r
2024
Numb•r
Total
21
22
Em￿0Yrn•nf eosts
2025
2024
Wages and salaries
Social security costs
Othof pension eosts
622.780
43.807
46.656
595,842
53,572
63,719
713.243
713,133
Kgy management remunerntlon
The remuneration of key management personnèl during thè year. including wages and salariès, and
employer's contnbutions to nats.onal insurance and pensions was £156.06012024." £157,198).
There were no employees annual ￿muneratIon was £60,¢￿ or nTh￿.
11 TaxatSon
The charily is exempt from taxalion on its activities because all its incimne is applied for Charitsb￿ pvrposes.
25-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Tanglbl• flx•d assèts
Flxfvrfrs and
16tt1nys
Computsrg
Tot81
Cost
Al 1 April 2024
Addition$
62,556
247
19,052
2.117
81,608
2,364
At 31 Mareh 2025
62,803
21.169
83,972
O•pr•elatlon and Impalmiènt
At 1 April 2024
Depreciation charged in the year
61.834
775
B.140
5.292
69,974
6,067
At 31 March 2025
62.609
13.432
76,041
Carrylng amount
At 31 Mareh 2025
7.737
7,931
At 31 March 2024
722
10.912
11,634
13 Oobtorty
2025
2024
Amounts falllng du* wlthln on• y*¥r:
Trad8 dèbtors
Other debtors
Pr8paym8nts and accruad Incom8
4,308
447
8,308
133
447
36,184
13,063
36,764
14 Cr•dltor$= amount• falling duè within on• yèar
2025
2024
Not••
Deferred income
Trade creditors
Other ￿dItorS
A¢crual$
15
4,250
1,721
5,896
9,228
32,352
1,598
8,940
21,095
42,8
26-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1S O•f•rr•d Incom•
2025
2024
Total deferred income
4,250
32,352
Deferred in¢ome in¢ludes £Nil 12024.. £5,790) of ¢ontra¢ted income invoiced in adv8n¢e and £4,250 12024..
£26,56210l dèlèrrbd grants which is analyséd as frjlltsws..
Receip¢•
1 Aprf24 In year
Relea¥ed
In year
31 Mar'25
Grants
Robertson Trust
Corra Fwnda¢ion- Children & Families
TNL Community
Art Therapy
4.250
13,905
5.904
2,503
30.000
43.067
58.566
17.850
130,0001
156.9721
164,4701
120.3531
4,250
26.562
149.483
1171.7951
4,250
16 R•strlGt•d fvnds
The restricted funds of the charity comprise Ihe unexpended balances ol donations and grants held on trust
subject 10 specific condi1￿n$ by dor￿r5 85 to how they may be used.
At 1 Aprll
2024
In¢omln9
f••oure••
R•$our¢•$ At 31 M•r¢h
•xp•nd
2025
Grief Matters Service
Family Matters programme
Chil(Jren and Families
Health and SocAal Care Alliance Scotland
Art Th8r8py
64,470
57.470
56,972
5.674
37,353
138,0171
146,9841
138,0841
15,6741
135,2591
26,453
10,486
18,888
2,094
221.939
{164,0181
57,921
Previous year:
At 1 April
2023
Incoming
resources
Resources At 31 March
expended
2024
Grief Matters Service
Family Matters programme
Children and Families
Art Therapy
R88ch grants programmg
62.665
59,588
44,￿0
27.247
9.714
162.6651
159,5881
144,9601
127,2471
19,7141
204,174
1204,1741
27-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Restricted funds
(Continued)
Purposes of restricted fund5
Grlef Matters ServSc•
This fijnd is to provide a bereavement service for young people in¢ome from Corra Foundation, National
Lottery and The Robertson Trust.
Famlly Matt•rs
A Grassroots Fund grant was received from Corra Foundatwjn towards Ihe Family Matters programme.
Chlldr•n 1st- M•ntal H•alth In Young P•opl•
Funding was received from Children 1st towards providing a suppori worker to wot* with young peop￿ In
West Lothian.
Chlldr•n and FamllS•8
A grant was received from Corra Foundation lowards the Children and Families prograrnrne.
Art Th•rapy
Grants were received from Circle and The Robertscffl Tnjst towards Ihe Art Therapy programme.
R•ach grants programm•
A grant was received from Bank ol Scotland towards 8 new server.
Health and Soclal Car• Alllanc? Scotland
A grant was received frorn Heallh and So¢ial Care Alliance Scouand io tund the purchase of equipment.
28-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Unr•strlct•d funds- d•slgnat•d
These are the designated funds which have been set aside out of unrestricted funds by the Trustees for
specific purposes=
At 1 April
2024
Resou￿¢$
expended
Trnnsf•rs At 31 Mar¢h
2025
Prernises Fund
Capital Fund
21,939
11.634
21,939
7,931
{6.(671
33,573
{6.[￿7)
29,870
Provlous year:
At 1 Aprll
2023
Resources
expended
Tran8f•rs At 31 March
2024
Premises Fund
Capital Fund
21.939
6.782
21,939
11,634
(6,7521
11,604
28.721
(6,7521
11,604
33,573
Purposes of De8lgnat•d Funds
Preml80• Fund
The Board ol Managemenl ha5 designaled funds lor Ihe luiure development of the premises and to continue
lo meet health and s8lety requirements.
Capltsl Fund
The Board of Management has designaled ftjntjs lo wver fuNJre depreciation of assets.
18 Analys58 of not as80ts funds
Unr•striet•d Unrnstriet•d
lunds
funds
g•n•ral d•slgnat•d
2025
2025
R•8trict
funds
Total
2025
2025
At 31 March 2025-.
Tangible assets
Currènt assèts1lliabi1￿tsI
7.931
21.939
7,931
418,669
338,809
57,921
338,809
29,870
57,921
426,6(X)
29-

WEST LOTHIAN DRUG & ALCOHOL SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Analysis of net assets be￿een lunds
(Continued)
Unrestricted Unr85tricted
lunds
funds
general deslonated
2024
2024
Restricted
funds
Total
2024
2024
At 31 March 2024:
Tangible assets
Current a5seWlliabilitiesl
11.634
21.939
11,634
391,342
369.403
369,403
33.573
402,976
19 R•￿r•m&nt b•n•fit sehèm••
2025
2024
O•fin•d contrlbutlon 8ch•m•s
Charge to profit or loss in resp8Ct ofdefined (￿tributiOn schemes
46,656
63,719
Tha Charfty operatès a dafimd conlrlbullon ￿nSIOn sch8ma lor all qual￿￿ng employeès. Tha assats of th8
scheme are held separately from those of the Chanty in an independenuy administered fund.
The amounts due to P8nsion schemes al the year4nd was £5.88512024: £nill.
20 Rolated party tranBactlon8
There were nts tlisdtssa￿e rela¢ed paty transa¢thon$ during the year12024- none).
21 Funds h•ld for third partl•8
West Lothian Drug & Alcohol S8Thke aci8d as a parkner and 8gent in thg delivery of th& wraparound servico,
receiving funds from the Corra FoJndalion lo fund a new 3-post mults'.agency team and remitting a proportion
ol these funds to the other hvo charitsble organisalions involved in the servi￿.
A5 such. incorne frorn the Corra Foundalion 15 ststed as Ihe tofal income received less arnounls remrtted. a5
these fund5 were held on beh811 ol and paid over to third partie5. In the year to 31 March 2025, We* Lothian
Drug & Alcohol Serwi* r8ceived È99,784 12024.. £97.441} 8nd remitted £56,717 12024.. £55,727) in funds to
third parties.

WEST LOTHIAN DRUG & ALCOHOL SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
22 Opèratlng l•as• commltm•nts
Lessee
At the reporting end date the Charity had outstanding commitments for future minimum lease payments under
ntsn-cancellable operating leases, whid) fall ¢JuÈ as lojlows."
202S
2024
Within on8 yèar
8etween two and five years
11,268
2.662
14,378
5.942
13,930
20,320
Lease payments recognised as an expense during Ihe year totalled £22.36612024'. £22,376>
23 Cash generated fromllabsorbed by) operations
2025
2024
Surpluslldeficitl for Ihe year
23,624
12,5151
AdSustm•nts for:
Investmtnl Ineomè rècognised in statement of finanual a¢bwtie$
Depreciation and impaiment ol tangible fixed assets
113,0211
6,067
19,9351
6,752
Movernenls In worklng capltal:
Decrease in debtors
Increaselld8creasel in creditors
IDecreasel in deferred income
23,701
6,307
128,1021
9,337
112,9461
127,3571
Cash generatod froml1abs0rt￿d by) operatlons
18,576
136,6641
24 Analysls of changes In n•t lunds
Th$ Charity h84 no matorial dtrbt duwing the yoar.
31