LIXITED Pagè i 202 i nanTri al stateTr.eTLtg for the The director8 present their report and f_ year ended 31 March 2026. Re£eIence and A(tsllllstratlve ￿lo[latIon Charlty Name The Boghall Drop In Centre Charl Ly Registrai ioTh NuTThber SC036080 Compony Registration Number SC340908 Principal Of f Ice and Reqistered Of f Ice B&Jhall Community Wlng, Mar ina Road Bathgate. EH48 ISR TYu•t•o• The dlrectorg ot che charlcable company ore trustees for the purpose of charlty law and thrtsu9hout thig r￿port are cnllpctiv•ly r•f4brr•d rn a8 the dlrector8. The dlrectors 8ervlng during Lhe year ended were a8 follow¥.' L Barneg V Dunnett I Plannigan G Gray Kerr L Ke.rr N McNee Ireslgned 14105120251 M McPhllllp8 J Prentlce Ind•p•nd•nt ZxaMln•r Brsan Maloney. FCG4, 15a West End. e31 Calder BH55 8BH Bank•r8 Virqin Moneyi Cairngorm House, Almondvale Boulevard, Ivlngston Bh54 6QL Page 2 DROP IN ED 31ST 20 The tr11str6>￿o arp plv>a4ed rn preqpnt thpjr annual rDJstoey rg.p.ort together with the financxal statefflents of the charity tor the year ended 31 March 2026 which are also prepared to meet rhe requireTreThts ior a airecr.ors reDori and ap.r.niinr.q Inr I.,nn￿an7pq AP.r DiifDnqpq. The f inancial gtatementA Comply With the Charities and Trnstee Invegtmeni (Scot lanLI1 Aet 2005. The Charities Accounrs I Scot landl Re9ulaiions 2006 la9 amendeai, the Companies Act 2006. the Memorandum nd Articles of A990ciation and Accounting & Reporting by Charities= Staterneni of Recomended Pract Ice appl i¢￿Ie to charit leg preparin9 thelr accounts In accordance with Lhe Financial ReporLlng Standard applicable In the UK and Republic of Irèland IPRS 1021 Ouz puryo••• aad act*v*t*•• The purpo8e of the chariiy is the provision 0£ a drop in centre at Boghall. Bathgaie a8 a focal potnt tor ccrnunlty development and activities. Flnauclal R•vl•v The reault2J for the year are detalled on the Statement of Pinanclal Activitle8. The board of truBLee¥ are 8atlsf led with the performance of the ¢harlty durlng the year and the POBlclon at 31 March 2026. R•s•np•o Pollcy The tru#tee8 wish co maintaln general funds at a level to provide gu£f ieient fundA ro rneet Ilabllitleg and to continoè to mak# eharltable expenditure arnouncing to ae least the current level. Rljk Ilanaq•wit The trustees are aggeyslng the rnajor risks to which the charity is expnBpd. in partirl1l￿r thnR* rpl4r Inq jro '.VAratr Inns aD.d f I p.ap.ceg, n order co put SySLems In plaee to mltigate exp09ure to the major risks. Plan• tor th• Putur• Thc ctr4ar.ty conti-..dlr&g t..e &￿ti•￿tIeS ir4 Èh¢ fvLLli4viu&iiy yeaz gub j ect to gaeigf actory funding arrangeff*nt $ . trn•t••• Zaductlon and Tralnlttg Most rru8tees are already taffllliar with tlle practical work of the ctriaLAty. Additluna&iy ffletrbv.ls clL-è Lu nieet WILII Llie diLeLLUIS and are given the previous year. s minutes of Meetings, Memorandum and Article8 of Association, late8t financial Statements. major reports and also the booklet 'Guidance for Charity Trustees. produced by OSCR. Th bookleL fully outllnes the dyries and responsibllit&e8 Ot Charity Trustees in Scotland. Page 3 AchIev￿antS olld Per£ornance During the year ended 31 March 2026 Ehe charity operated wilh 15 restricted funds with a further 18 designated tunds. An overaii dèficit of £18. 857 was Incurred but reserves at 31 March 2026 were a é¢xlthy f31. Ga9 120- £49.94GI The board of dlrecior3 Iwho are also LfUStee8 0£ the charlcy for the purposes of charity lawl are resp)nsible for preparing financlal Btaternent3 for each financial year which glve a true and fair view of the stace 0£ affairs of the ch4rit4blp pomp4ny ¥Jnd nf irR inr.nmina rp.sourcèA and appllcatlon of resources. includlng the net Income and expenditure, for the £lnancial year. In preparing these financial statemencs rhe dlrector9 are requlred ro: seleet suit&ble )ccounting pollcleB and then apply thefft consistentlyi fbho4tsYTia ffl*rhndo pr4nr4nlA¢ nf rh• fhar4rl•R not provide all the evldence that would be required in an audit, and consewently I do not express an audiE opinion on the view given by the accounts. Ind•p•nd•ttt IlxaYdln•r' • seat•wnt In the course of my examination. no maLter has come to my attention: 111 which give8 me reasonable cause to believe that in any Thaterial respect the requlrements i Co keep accounting records in aecordance with Section 4411) lal of the 200S .4c # Regar .at:'OP. 4 0: trh43_ 2rt06 A-=oar4ts Requlationi4 tiiid,. to prepare accounts which L4ccord with thp a(.'e.niJnrino rpprJrflA Anrf rnmDIv wIEn Keguiation 8 of the 2006 Acrniinrq RpgulationR hav@ not boon rnot. or 121 to whlch. tn ffly oplnlon. attentlon Should be drawn in order to enable a proper understanding ot the accounts to be rearhed. Mr B F.C.C.A. On behal£ OE B 15a Wef t End. Iqest Calder EH55 8EH aloney n Maloney & Co, Datc Fage 5 ITLTR3 A OLwr 2Q36 202 Not• iIAre8t Totf41 Total Ira¢o7ll• £zLvJ Ch•xlt•bl• A¢tlvltl•• GrdnL8 46.640 46,640 76.349 Zncon• £rtX oth•r tradlng •ctlvltl•• Other Tncome 29.233 29.233 32,831 Tot•1 ltt¢tX• 29.233 46.640 75. 873 109. 180 Exp•nd*euro on I CbArltabl• Aceivl¢l•• Charli4ble Pro ject Support CostB 25,S25 936 68,201 93,726 9.36 87.537 900 Toe4ki Kxp•ndltur• 26.461 68.201 94.É62 88.437 N•t ZncoM/ (Rxp•ndltur•l N•t Movwllt In Funds 2,772 121,5611 118,7691 20,743 R•conc*llat*on ot Funda Funa8 BrougD.t FoYward Funds Transfer 12 3?,?.7fi 13061 49,94A 29,2n.3 306 Fundi Ca￿1•d ?¢)zw•rd 12 20.74B 10.409 31. 157 49,946 The net movèrnent in funds referred to above 19 the nei Incomlng resources as def ined in the Sratemenr of RÈcoTMne&ided Pracrice for Accounting and Reporting issued ty OSCR ana is reconciled to Ehe total funds as shown in the Balance Smèèt on page 6 as requAred by the Said statement. All aptivities derlv* f rom nnntlnuinij art Ivlt leg . The statement ot flnaneial actlvlties include8 all galn8 and losses recognised in the year. The nnr.es on pages 7 to 11 form part of the account Page 6 DR Hot 20 FIZID ASSITS Tanglble Assets 636 748 Cash at Bank & In Hand 31.722 50,467 31.722 50,467 Creditttr8 fallirt9 due wlthin 12 w)nth# 11.2011 11.2691 NETC 3Q,521 49, 198 £ 31,157 49,946 Unresericred Revenue Fund Unregrricted Designated Fund8 Hegrrlcted Funds 12 12 12 8.459 12,289 10,409 11,073 6,597 32,276 12 £ 31,157 49,946 The charltable company Is enritled to exeffotlon froffl audlE under SecLion 477 of the Cumpdnles Aci 2006 for Lhe yeai ended 31 March 2026. The members have not required the charlLable company to obtaln an audit of Its tlnanclal scatemencs for thè yèar ènded 31 Mareh 2026 in accordance wlth Section 476 of the Companle8 Act 2006. The trustee8 acknowledge their zesponsibi litie8 f or,. lal ensurinq thaE the charltable cThnpanv keeDS accountinq records rhai complv witti section3 386 and 3B7 of the Companies ACL 2006 tlnd Ibl preparlng financial staten￿ntS whlch glvp a true and falr vlew of the charltablè company a8 at the end 0£ each Einancial year and of its surplu or dpeirit fnr pRrh finanriAI in tryrr.nrdanr.p. WLth the re.quire.rnent8 of Secrion 394 and 395 and whleh ochèrwlsè comply WiLh the requtremencg of the Cc)TnpaAies Art 2006 relatip.g po flnanv jal •r4p*Th•nt$. e4h fjr x9 *Dp14r*hl to the charltable conpany. The accounts have been prepared in accordance with the provlaions In part 15 nn -Yr------- eompanie8 regirne . The Einancial 8tatements were approved by the board on signed on Its bellall. and werè ITrustee 2.7. JJ. l?L6 IDatel Page 7 co l Accouutlng Ilollcl•s The prip.cipal accountlng policie8 adopted. judgements and key sources of ÈEtimation uncertainty In Ihe Dreparation of the financial 5Laiements are as follows: pr•paxat*on •ud ••¥•8•••ts¢ 0* ¢¢xie• The financial statemenLS have been prepared in accordance with the eharlty, 9 governlng document. Lhe Charities and Trustee Invegtmenr ISCOtlandl Act 2005, the Charities Account8 (Scotlandl Regulacions 2006 las amended) the Companies Act 2006, FRS 102 'The Financial Reportlng Standard applicable in the UK and ¢ T￿t)*￿A in?! AnA fh3r)ripq Arrr)iinr i na and Reporting ty Charlt leg.. stateffle.nt of Rer.orfflended Pract ice appl icable to charities preparing their accounts in accordance with the Flr.anclal Reporcing Standard appllcable in the UK and Republlc of Ireland IFRS 1021 leffecttve I January 20191. The Boghall Drop In Cenrre meets the def Inition of a publlc benefit enclty under FRS 102. Abgeeg and l3&bilitie8 are recognlged at higtoric The flnancial 8ratefftents are prepared In sterling, which the funct&ana Currency of the eharity. Monetary a￿￿untS In rnese tinanctal statements are rounded to rhe nearegt £. Golng Conc•rD bt rhA fiTh• nf rh• fiDnnrlal qrarprnpnrs. rh*. r.r118r.eeE have J redsonable expectalion that che charlLy ha8 adequate resources to contlnue *y4otanve tritr A n•r4nA nf nnr than 12 Thonths. Thu8 thè tru8tee8 contlnue to adopt the going concern basis ot accounting In ¥paL Ails intl Aooount&no UnreBtrlcted fund8 are available for use at the digetetion of ehe trugteoA In furLheraneè of the general objeeLlve8 of the chaiily. Restrlcted funds are sublect co resLricLlon8 on thelr expenditure Imposed by che donor or througn the terwL8 of an appeal. In¢o*lng R••oure•8 i i where the charlty Is entitled to the incorne and that che amounts can be Zxp•adltur• R•et)gult*oA Liablllties are recognlgsp.a as expendlture as soon as there_ is a leqal or construcLive obllgarioTh commlttln9 the charity to rhat expenditure, it probable that the gettlement will be required and tlie anDunt of the obligatlon can be measured reliably. Allo¢atl¢)A ot Support CoBt• Support coat8 are those functions that a5518t rhe work of the charity but do not directly undÈrtake eharitable activitieg. FIT•a Depreciation of fixed as5eis is calculaied to write of£ their c05rs over thelr eEiitnacea userul Ilves ag roiiowg: Equipment 15* reducing balance Pa9e B DR Taxatlon As a charity* the Boghall Drop ID Cenrre iy ÈxeTffPt frorn tax on Income and gain# falling within the provisions of the Income and Corporation Taxes Act 2010. No tax charges have arisen in rhe charity. Incomo fro• Cl￿rItable Actlvltl88 Unr4it' d Ro8trlct8d 2026 2025 West Lothlan Council 3rd Sector Wesc Lothian Council lor TrILC (Gec into sun￿er) Di rpct Don&t Lon WLC Pens loners Dlnngr Schu Seeker Donation WLC Polling Hubub Grant Award$ f or Al I Pers inwfton Coffimunlty Gianr Sourer Tfu8t Fareghare ERI post Asylurn Setkero Cash for KidB ,Inhn8tnn 8mi I l i e Trust. Llnk Group Se4&nsbury' 37.043 37,043 38.000 1,000 5,000 120 406 2.000 1.000 230 5,000 13,667 3,000 3,000 3.276 650 5,000 120 421 5,000 120 421 500 82 474 i.noo 500 i.soo 500 82 474 1.000 500 1,500 46,640 46,640 76,349 Inc%￿ £rca Oth•r Actlvltl•• Unr••ti d R••trlct•d 2026 2025 Volunteer Progranvne 258 258 461 7 4SK fh*?#trm** tsnn*%Ai nnnAtr4nnq 1 Al? 2022 Fund Youth Clubg P GL Membtrshlp Rrsnm Hi rp nrhpr Tnnnmo BDIC Shop Fvndralg ing F7 Prom Pund Warm Welcome Wishes for All 448 461 4,297 io ?.177 17n 13,607 2.835 31 228 4.154 1.586 1.586 7?ri 13,49Q 1.874 13.490 1,874 Events 4.510 4,510 snn 500 497 1,085 227 Yniinn Ppnnlp PiJTbrt 4nfS Elderly RK Fund Volunteer RK Fund Family Fund Pen8Loners Dlnner soo 497 1.085 227 ?4 ?7? ?9,?.77 12.Rll Dk Page 9 AC Charltabl• ProJ•ct• & Support Co•t8 ?n? Wages & Salarie8 Iprojectsl 11,379 55,942 67.321 53.684 Admin Cogtg 5,826 5.173 10,999 12,734 Other co8C Project Costs 747 7,573 27S 6.811 1.022 14.384 1.032 20,087 inoepenueii4 ¥ Vtrla 26.461 6B.201 94.662 88.437 Flx•d A•••t Total LO•f At l Aprll 2025 Addltiorts 4,049 4.049 At 31 March 2026 4.049 4,049 De=- At i Aprll 202S Charge for Year 3,301 112 3,301 112 At 31 March 2026 3.413 3,413 AC 31 March 2026 636 636 At 31 March 2025 748 748 Ct•d*tor•i £alllng du• wltbln 12 ￿1th* 20?% 20?$ Accrual$ Tax & Soctal Securlty Cogt8 900 301 900 369 1,201 1,269 8h•r• eavltal Tht charltable company 18 Ilmlted by 9uarantee and doeg not have a 10 TruBt••o R•wu•ratlon and R•lat•d P•rty TraD•actlcm• No remuneration was paid to trusièes during the financial year nor were any Lravelling costs reimburoed. 12025 £nill n hphpr rh• nhA*4trv n•LrqnY%HI interest In any contract or tran8aCtlon. 12025 enill 11 Bta£t Co*t• •nd bluab•rA 2026 2025 W￿￿T• A7 1 1 1 41 AA4 Penslon Cost$ 278 67.389 53,684 No enployee received ewluments of more than E60. 000 12025 nil) and r?n n+ PTnn?n7rpffj>o Aiirjnr7 thp iipAr I i?n?4 Page 10 BoaHALL DROP IW 202 12 R•c¢Juclll•t*¢>n ot Xov¢xent XeJvbor8 Funds at QI/04125 Tr•D•£ar R••ourc•• Exponded 31103126 unregtrlctad Fulld Designated FunL1s Volunteer Fund 258 1561 211 BDIC Youth Services Event8 ck Shop BDIC Shop 19 2022 Fund 265 542 1,879 7451 11,8201 62 63 206 4,605 206 2.403 12.947 110.7451 4?1 Warm Welcoffle Wishes for All Fareshare Mertiership proffl Fund Fami ly Fljnd LH 68 729 1731 17291 11,3581 1741 1411 4.510 75 1.085 3.152 1,044 4nn Elderley RK Fund Volunteer RK Fund Supernova Pensioners Dlnner 500 496 649 227 13251 14961 175 649 12271 ?K <7? Urtrejtrlcted Revenue 11,074 306 2.561 15,5501 8,391 17.670 306 29,233 126.5291 20,680 R•#trl¢t•d Fux I?ry Direct Donat lon8 90 Awards for All 12.401 Pers immon CorrThunlty 2,913 Schuh 456 Souter Trugt Fareghare 3,000 120 11701 112.0951 12,8331 14561 13,0001 13061 80 er*A vv Agylurn Seekers Cash f or Kids G@t Tnto Suffi￿r Johngton Srnlllie Tru8t Llnk Group IILC Pg.nqtnn@rA Dlnnèr Cosla Asylum Saln8bury' s Grant 6SO 6SO 474 .000 1.000 500 421 81 1.500 14741 (s, oool (i. 0001 15001 (4?.1 1 1811 11.5001 32.276 13061 46.640 168.2011 10.409 49.94fi f94.77a) AI.OA9 age 11 TOThB 26 12 l¢*ant• d) Puryo•• of D••*gAatad Fund• The designated £unds are funds raised or doroted for 8pecif ie servicea or activities whicn should only be u3ed £or Lne puipo8es donaLcd 01 iai3ed toi. Putpoi• ot R••trietoa Fun WT.f qpr-. rnr Piinrl i% rn¥rFJrdA rhp. core activities 0£ Che ¢harltv aqalnsr agreed outeome8. n?¢h71ro•m•n* Piinrq• AiA th•* A*l lvp.rv nf an adventurp. wepkend for 32 chlldren. ¢tr54ff iwlrt nf A Vnliinrppr r.n-nrrllnar.nr r.n he.ID in¢teaae the volunteerin9 OPPOftunitieg. Dlrect Donatlons are wKJnthly ¢Jonations which go toward3 buylng volunteer awards or rewards. Get into Sumrner th£8 grant was to cover the staffing costs of the six week play 8cheme throughout suffttTher. WX*g aqq?qr wltrh nnqfq w4th thp. r.ornmiinltv shop. -'¥LTnril.i)n fnmrniTrnirv p.rxnr fiinil rn qiit)!>r)rt famil ip.9 WLC Pensioners Fund provlded fund$ for pen3ionerA at Chrigtmas. er***r TrYTrJ4? FiinA Aiqtrr*h4ifp qiirnliig rn trhrnAP who need it. li ffl Q•*h-*r ￿l￿.rI￿ rn h•lp ni1vvh￿9P np*dp.rt itpm9 for r.h asylum geekers. The BRI p08t Wa8 ¢0 £und a soclal medla a8318Lanr Cayh for Klds was to purchase ar18 and craf¢8 £or the summer playscheme. Johnston Srnillle Trust wa# to purchagè e￿1pment and resources for rhe chlldrens activLties. T.4n¥o nrniin rh trhp rfpl Iv•)rv nf p9rvsnp￿Iartr Ivlrl*.A for the elderley. osla Asyluln was to cover che costs of actlvities to aid the mental health and wellbetng 0£ agylum 8eekers. Salngburys wag a fund to cover the costs of the food project that almed to help profftote healthy and affordable Cooklng ¢0 fe4miliey, 13 An&ly•l• 0£ N•t A•••t• B•tV••Y4 Pund• tWnr•otrlct•d lJnr•Btrlcted Ro8trlct•d G•n•r•l Total Fixed Agsets Current Assets Current Liabil it xeB 636 9.024 11.2011 636 31,722 11 2011 12.289 10.409 12,289 10.409 31.15? 14 Ca8h Flov Stateweat The charity has taken advantage of the exempt.inn provided hy SORP IFRS 1021 not co prepare a cash flow SLarerneThc a3 the charlty eets the definition of a small charity.