WE8T T•¢YIXIAW 50+
RXC¥ZPTS MD PAyiiiwf8 ACCOD
FOR PARIOD RNDED 31ST JANUARY 2024
Char*ty auxb•r SC 024257

Paq• I
IMDZPINDENT EXAIIXMER. S RIPORT
TO THX TRTJSTKKS OF WEST LOThIAN S0+ IIVTKO
YOR TIIK PERIOD ENDZD 3L 2024
I report on the f inaneial statement8 of the above charity for the perlod
ended 31 January 2024 which comprise the Statement of Receipt8 and Paynents
Pzcount and Statement of Balances and related notes to the account8.
Ro8p•etlva re•pon6th*1It&•• oe trnstea• and Exa4ln•z
Tre chariry, 8 trustees are responsible for the preparation of the accountg
In accordance with the terms of the Charities and Trustee Investment
(Scotlandl Act 2005 and the Charities Accounts Iseotlandl Regulations 2006
las ameidedl .
The charity, 8 trJstee8 consider chat the audlt requirement of Regulation
10 111 Idl of the 2006 Accounts Regjlations does not apply. It is rny
responsibility to examine the accounts as required under section 44 111 Icl
of the ACL and to state whether particular matter8 have come to attention.
3a#L8 Ot Iadap•nd•ne ZxaDan•r' S 8tat•n•nt
examlnation ig carried out in accordance with Regulatlon 11 of the
Charitles Accounts (Scotlandl Re￿latIOnS 2006. An exaTninatlon includes a
review ot the accounting records kept by the charity and a co[￿arisOn of
the accounts presented with those records. It also includes consideration
of any unusual iterns or disclosures in the accounts. and seeks explanations
from the trustees COL]cerning such Tnacters. The procedureg 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 view given by che accourkts.
IAdep•ndent Exattlnèr, J Stat•wit
In the course ot ty exarnlaatlon, no matter ha8 C¢)Tne to ry attention:
111 whleh glves me rea80nable cause to believe that in any Material respect
the requirements;
to keep accouncLng records in accordance with Section 44111 lal of the 2005
Act and Regulation 4 of the 2006 Accounts Regulatlons and,.
to prepare accounts which accord wlth the aecounclng records and comply
wltn Regulation 9 of the 2006 Accounts Regulations have not been met or
121 to whLch, In my opinion, attention should be drawn in order to enable
the accounts to be reached.
Date

Paga 2
WZ8T LOThIAN 50+ MllWORK
RECEIPTS ATrID PAYXKNTS ACCOIFYr
tor th• p¢rl¢d end•d 31 January 2024
Unr•8tl d
Ra￿tt￿ct•d
31101/24
31/03123
Ra¢e*pts
Membership Fees (Note 41
Gift Aid
Grants Received
Donations Received
Class Fee8
Charity Collection
Holidays and Trips (Note 51
Fundraislng & other Income
Thrlft Shop
4,882
2.576
4,882
2,576
26,374
560
2,219
13.320
26,374
125.785
810
1,697
560
2,219
19,946
2.430
4,560
19.946
2.430
4,560
31,988
3,540
2,333
37,173
26,374
63,547
179,542
Payment8
Donation8 & Gifcs
Salar&e8 & Related Costs
Refund8
Rent & Service Charges
Insurance
Holidays and Trips (Note 61
Net Advance Hollday & Trlp
Collectiong paid to SCIO
Telephone & Internet
Heat & Llght
Stat'y, Prolnotlon & Offlce Cost3
Cleanlng & Repalrs
Equipment
Postage
Soclal Events
I T Support
Prof essional Fees
Group Venue & Activity C08Cg
Bank Charges
Sundry Expense8
151
1211
91
20,457
242
20.436
200
49.336
476
13.831
2,244
29.721
3,069
I,iio
15.769
5.646
2,078
8,715
3,188
15.769
4,132
406
1,522
337
205
729
1,285
1491
1,812
3,908
1,044
654
386
4.132
406
4,585
513
779
1,072
967
828
628
3.908
4.001
654
466
1,069
9.993
5,582
705
2,294
2.752
1.912
641
12.554
6,448
767
342
3,063
176
574
343
13181
877
11,1841
2,957
80
36,449
34.840
71.269
140. 867
Nèt ?urplu81 {d•£lcltl tor p•rlod
Openlng Funds
T, fer to West Lothian 50+ Network
scIo
724
26,009
18.4661
79.736
17.7421
105,745
38,675
67,070
126.7331
171,2701
198,0031
Closing Funds
105.745

ZST LOTHIAW 50+ IlnllOR
Page 3
at 31Bt J•nuary 2024
Not•
3110113024
31/0312023
BaAk and Ca8b £a H•ad
Opening Balanceo a8 at 01/0412023
(Dèf Icitl /surplus for period
Transferred to West Lothian 50+ SCXO
105.745
17.7421
(98.003}
67,070
38.675
Split between Funds:
105, 745
t7nr•8tricted P￿d8
Merrt)er$ Funds
Resirlcted Funds
24.441
1.569
79,735
105.74
M•d• Up Thu#1
Accrued Charges
Bank Current Accounts
Cash cn Hand
15.9461
111.650
41
105, 745
Approved by the Tru$.
tee Iconvenor}
ee (Secretary)

IqEST LOIYIAN 50+ TrifiKoRr
Il¢t•8 to tha Accounts
Par*od Bnd•d 31 January 2024
Pag• 4
l Accountlng Pollel•$
The principal accountlng pollcles adopted. Judgements and key sources of
e$tim&tlon uncertalnty in the preparation of the financ£al statements
are a8 £ollow8,'
Ba8*8 of Fr•parat￿¢ll
The financial gtatements have been prepared on the receipts and payments
basis in accordance wlth the Charitles & Truscee Investment Scotland Act
2005 and the Charities Account8 (Scotlandl Regulation8 2006 la8 amended)
Ineom*nq R•i¢>ure•8
All Incoming resources are Included in the seateThent of financlal actlvieies
where the charity Is entltled to the Income and the arnounts can be quantifie
with reasonable accuracy.
Exp•Adltur• R•cognlt&ou
Expenditure is recognI8ed on a payments basis as a liability is incurred.
Expenditure include8 any vat whlch cannot be fully recovered and is reportèd
as part of the expenditure to whlch it relates.
Allo¢4t*on 0£ support CtsotB
Support Costs are those functions that a88lst the work of the charity but do
not dlrectly undertake charitable actlvlties.
The general fund represents Income received and expenditure incurred in
respect of the day to day rnnnlng of the charlty.
2 Grants R•c•lv•d
Grants received are reflected in the Financial statements when relevant
condition8 are rnet, It is probable that they will be received and that
the atrount can be wantlfied with su£ficien¢ reliabillty.
Tautl¢
As a charity. West Lothtan SO+ Network Is exernpt frorn tax on Income and
gains falling wlthin the provlsions of the Income & Corporation Taxes
Act 2010. No tax charges have arlsen in the charity.
4 16•mb•rJhlp Fe••
31/01/24
31/03123
Received for current period/year
Received in advance for following perlod/year
4.882
5,340
7,980
4.882
13,320
5 Bollday• & Trlpa IIAcc•l
31101/24
31103/23
Recelved f or current period/year
Received advance for following period/year
15,054
4.892
31.778
210
19.946
31,988
Holldayw & Trap8 IExp•n¥•#l
31/01124
31/03/23
Pald for current period/year
Pald in advance for followlng peri¢)d/year
14.529
1.240
29,721
15,769
29.721