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2025-12-31-accounts

West Lothian Visualty Impamred Bowlers ACCOUNTS and TRUSTEES, ANNUAL REPORT For the year ended 31st December 2025 Charity No: SC024430

W￿¢ Lothlan vI$￿IlY ImpaSr•d B•wl• AMu•l R•pprt Y•arEnd•d 31 0•￿mb•r 2026 C•nt•nts PAg• Trustse$' Annual Report Ind￿¢￿￿ertt ExomlMFS Report Rec*w)ts and Payrnents Attount Statementof Balances

nvi Trnsttes AnnuAI Re 025 Thc Truste¢s ar¢ the ap￿Inted munbers of the Managavnt Conm]ittee. Thc members ofthe maDa8¢m¢nt con)nllttee durin8 the year were as follows." Mr John Mccreight Mr Douglas Duncan (Pr¢si(knt) (Vicc P￿sIden1) (Secretary) (Tre&8urer) Mrs Evelyn Brand Contsct address o Mrs Mary Dullcat¥ 24 Barlaw Ggxdens. Arn)&dg1¢. West L0th1a￿ EH48 2PZ Reernitment Rd appointment ofMD*gemeut Committet All of the Club's tnanagcment rxrrittee are ￿p￿)Int¢d or rwinted by the members at our nual g¢n¢ral nretin& which is held itL January/Febnwy year. Governing Document The Club is a ¢hgJil&ble &58ociatson gnd th¢ pu[wS￿ and administration arrangetncnts ate set out in our ￿StitittI0ll. Cbaritable pwrwws Our pur￿S¢s, &$ recorded in our ¢oL8titiLtioN are to fijrther the physical and mentsl well- b¢ing of all blind alld partially sight¢d persons ill West L0th1a￿ w ameliorate th¢ir suff¢rfttig and distress and to aid them in their handicaps Sp￿ifiCallY by prony)tinB and ¢nrAsuraBing their participation I￿ and playing of, the game of bowb.

aired Bowlers Tru tees Annu IRe Acifvlikg and achievements Membership: Our m¢mbership renui￿d steady in 2025. Com￿￿tIOns. c0n4Ktitio￿ havc continucd Mryth our m¢mbcrs comFting Èn all ¢atC8orics with three of our members winning rn¢da]s in thesr catsgories. One of our members W Caulficld has been chosen to joiti the team represeniing Scotland in the World Visually Impaired Bowls. Fulld Raising: Can colle¢tiOL8 baye been kld kn various stores rnisinB a totsl of £376.84. Wc havc also r¢ceiv¢d various donations from our I(￿1 counciUor8. We are. &8 always, 8rateful to our members and their friends and families for their support both finanCi￿llY and physically. Th¢ club had a surplus in thc year of £4.604. Reserves of £1 1.008 wu¢ kld ai th¢ year end and also £6.924 held in the cvents &¢cowit. The Managcmcnt ComTuittce CODsider the general fimd will enable u8 to continue to run the Club throughout the fortbcoming year. CoDstithtioa Thc Conslilulion renwins th¢ same althougb a Committee mceting was heid on the 24th S¢pt 2025 regarding £2 duetha n￿neY that members pay on a w¢ekiy basis. This mouon was agr¢¢d by all membcrs. Tru$¢ees RespDn$ibiliti Thc Tn￿¢¢5 must pr¢par¢ finwial S￿¢m￿ts which give sufficient detsil to enable an app￿CiatiOn of thc traL8actions of th¢ Clwity during the fmancial year. The Trustees ate responskbl¢ for k¢eping PTop¢r accounting records whic]4 on requesL must reflect the fjnanrial p)sition of tbe Charity at that time. This must be done to ensure that th¢ fukncial $tat¢mcnts comply with thc ChaTitics and Tr￿st¢¢ Invcslment (Scotland) Act 2005, and thc Charities Acwunts (Scodand) Regulations 2{￿￿. They ar¢ also r¢skxinsible for safeguarding the asscts of the Chariry and must take Te&90nable steps for the prevention aTuVor detection of fraud and other Irregul￿lIleS. Approved by the JDanagull¢nt cortunitt¢¢ and signed on th¢ir TrKhaif: Iiji

Independent EIaminer's Report to the Trnstees of West Lothian VL$U￿ Impaired Bowlers I report on the a￿ount& of the cbariry for th¢ year ended 31 December 2025 which are set on poges 4 to 6. Respective responsibilitle5 of tr￿Stett ttd eumiuer The clthrity's irnstees are ttsponsible for the preparation of the aC￿ll￿ts in acconlance with the tmns of the Chgrities aryl Tr￿te¢ Fnvcslmcnt (Scotland) Act 2005 and thc Charities AcCo￿ts (Scothnd) Re8ulations 2006. The clwity tr￿St¢cS consider tltht the audit Tcquirement of Kcgulation IIKI) (d) of the Accounts Re8ulations does not apply. It is my T¢sponsibility to ¢xamine the ￿coUnts as uir¢d utMl¢r s¢¢tion 44(1) (c) of thc Act and to slatc whcthcr particular matters hav¢ come to my atl¢ntio Basi8 of iDdependent txmSDer's $ttement My eMM]￿tion is Wried out in accordance with RegU￿10n I l of the ChaTities Accounts (Scod&nd) Regul￿10￿8 2006. All cxamitwon t￿ludeS a ievi¢w of th¢ a¢couniin8 r¢cotd$ kept by the charity aod a compgrison of the accounts presented wtth th08¢ rewr¢Ls. It also illcluiks consid¢rntioD of unusual items or dxsclosur¢s in the aw)uttt4 and seeks explanations from the trustees concerning any such matt￿s. The pr(edur¢s underthken do provide all the evidence that would be r¢quired in an audiL and consequently I do not express an audit opinion on the view given by the ath)unts. dependent esamineT'$ ststeme¥t In the wws¢ of my examinatio4 no D￿tter has come to my attention which gives reasonable cause to Ixlievc that io any n)aTial respect the requiTements: to keep ac¢ouuting records iti with Sectiott 44(1) {a) of the 2005 kn and Reg￿8t[On 4 of the 21M16 A￿oUnts Re8ulation& 2nd to prqyaTC accounts which accord with the a¢cowiting records and wmply with R¢gulation 9 of th¢ 2006 A¢wunts Regulations have not F¢n mc4 or to Whic￿ in my opinAofy attention should b¢ drawn in order io ¢nabl¢ a proper understanding of the accounts to be readled. Sarah Hollis Hollis Accouming Lt 3 Melvill¢ Cre￿en¢ Edinbur8ty EH3 7HW

Wes¢ L4)ihian Vull•lty Impalred Bowle Receipts and P¥yments Actollmt Ye4r Ended 31 December 2025 2025 2024 Receipts Donati0Th8 and Can Colledi¢)ns Weekly ducs & McmFKthp kes Fun(IraisinB for Wullie IN¢w Z¢aiand) Fundratsing Total In¢ome 1.442 963 4332 488 7,225 3.373 1.762 5.595 Payments Payments for ChaTitsble Pwpcses Transport Meab and Acwmnuxtstion Gifts a[￿ Flowers Trophi¢slBad8¢s Rink F¢¢s Leaguelmembership fees Uk Singl¢s cbampionship Sundry including Insurar 154 1270 243 46 260 556 37 $54 291 Govcrnance Costs- Inde￿￿eThI ExanL 300 2,621 2.552 Net Movement in fiuMls- (Lkficit) Surplus Opening Balw of Funds Closin8 Balanrc of Futt&s Madc Up IL8: Main Ac¢owJl 3.043 13.327 10,284 I l.(M)8 10,736 Evcnt ac¢ouni 6,924 2,591 17,932 13,327

Wesl I￿1b14￿ Vlsvlty ImpaRred Bowlen Statement of Baknnee9 Al 31 December 2025 Tthal 21V25 2024 Bala￿¢S brought fiJn¥ffird 13.327 IO284 Movem¢nt iti year: Exce￿ l (Deficit} of Reccipts over PaytyKnts for the year 3,043 Transf¢T F*tw¢eD Funds Bank & Cash Balances carried forvatd Invcstmcnts At tywket vaiuc At book value For 9￿j0￿ bebolfof the TrJstee$

West ￿1￿1*￿ VFsualty Impaired Bowlers Notes to th¢ Aecounts For the Yegr ekded 31 Dtctmbtr 2025 MallAgemen¢ Commlttee remllkeratlob and uptDses No committ¢¢ mcmber rec¢ived any remuneTation or reimbu￿¢￿(