Scottish Charity Number . SC039424
Daisy Drop In
Annual Report & Financial Statements
for the year ended 31 March 2025

Daisy Drop In
Contents
for the year ended 31 March 2025
Page
Trustees, Annual Report
Independent Examiner's Report
Statement of Receipts and Payments
Statement of Balance5
Notes to the Accounts

Daisy Drop In
Trustees, Annual Report
for the year ended 31 March 2025
The trustees prosent their report and the unaudited financial statements of the charity
for the year ended 31 March 2025.
Reference & Administrative Infomiation
Registered Charity Name
Daisy Drop In
Scottish Charity Number
SC039424
Accountants
Barrie Scott & Co.
Accountants & Tax Advisers
30 Mid Street
Bathgate
West Lothian
EH48 IPT
Structure, Governance & Management
The Charity is a SCIO (Scottish Charitable Incorporated Organisationl which was incarporated
on 19 January 2015. The Charity Was previously an unincorporated agsociation and was
granted charitable status by OSCR on 14 March 2008. It is governed by its ¢onstitution,
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Daisy Drop In
Trustees. Annual Report Icontinuedl
forthe year ended 31 March 2025
Appointment of Trustees
The management committee, which meets regula¥ly, not le55 than 6 tlmes per calendar year, are
the Charity's Trustees. Membership of the management committee is open to éll individuals over
the age Df 18 who wish to further.he objectives of the Orsani5ation.
Trustees and office bearers are elected at the Annual General Meetin8 arld therè must be a minimum
ol three trustees. The trustees mav co-opt a further three trustees if they con%Fder it to be in the
interest of the Charity.
The Trustees are responsible for the strategic direction and governance of the Daisy Drop In. whilst
day to day running is delegated to the Co-ordinator wlo is a paid member of staff. There are also
volunteers who assist. The Trustees zre aware of their responsibilities for Health and Safety,
especially for the children.
Oblectlve5 and attlvltles
The Daisy Drop In promoies Ihe advancetnent of educatlon and community development throu£h
their recreational activities, with the object of improving ihe condltlons for the persons for whom
the facilities and activities a.-e primarily intended.
Attivitie5
Our activities include messy play, wijsic & rhythm, baby sensory, baby massage, weanin8
and summer activities. We ensure most of our activities can be replicatpd at home and promote
interaction between parent/carer and child, helpi￿ to build bonding and improve relationships.
We also do activities based on seasor)s and special times Df the ¥ear i.e. Spring, Summer, Autumn.
Winter, Easter, Christm85, Mother's Day. Faiher's Day etc. Our Playworker alos incorporates learning
into the activities e.g numbers. colours and letters.
Achievements& Performance
During the year the Daisy Drop In continued to provide advi￿ and information for parents and carers,
running groups and events ond we saw a significant in￿reaSe in new families attending. The summer trips
went well and the buses were full. We secured funding to upgrade the garden after the storms did a lot of
damage and our families love the improved outdoor Space.
Flnancial Revlew
Our main source of funding continues to be From 8rant ir(ome from West Lothian Councll and we
received £16,400 net of rer*t and serv ce charges in the year12024'. E20,5531. We received a grant
of £20,000 from the Bank ol Scotland Ener8ise programme covering a 2 year period, being split equally
over the years alon8 W1th 3 3 year grant from The National Lottery Community Fund, with £20,000
being allocated to year l.
Reserve5 policy
The trustees, policy is to maintain unrestricted reserve5 at around 6 mDnths of normal running costs
in order to meet commitments and to cover any urkexpected expenditure. Reseives at the end of the
period were £88,34212024.. £78,480) which is higher than the target range.
Apprjved by rhe lrus-.eei on l i
Ju'y 202¢ ard s"Fred on thei" ophalf bii..
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Daisy Drop In
Independent examlner's report to the trustees
I report on the accounts of the chartty for the year ended 31 March 2025,
Respectlve re5ponslbllltles of trustees and examlner
The charity's trustees are responsible for the preparation of the accounts in accordance with the term5 of the
Charities and Trustee Investment Iscotlandl Act 2005 a nd ihe Charities Accounts IScotland} Regulations 2006. The
cha rity trustees consider that the audtt requirement of Regulation Iolllldl of the Accounts Regulations does not
apply. It is my responsibilily to examine the accounts a5 required under Section 44llllcl of the Act and to State
whether particvlar matters have come to my attentlon.
Basis of Independent exarniner's statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination
includes a review of the accou nting records kept by the charity a nd a compa rison of the accDunts presented with
those records. It a150 includes consideration of any unusual Items or dlsclosures In ihe accounts and seeks
eKplanations from the trustees concerning any such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit, and consequently, I do not express an audit opinion on the view
given by the accounts.
Independenl examiner's statement
In the course of my examination, no matter has come to my attentlon
which gives me reasonable cause to believe that in any materia I respect the requirements:
to keep accounting records in accordance with Section 44llllal of the 2005 Act and
Regulation 4 of the 2006 Accounts Re8ulations, and
to prepare accounts which accord wlih the accDuntlng records and comply wllh Regulatlon
9 of the 2006 Accounts ReEu13tions'
have not been met- or
to which, in my opinion, attention should be drawn in order to enable a proper understa nding of the
Barrie Scott & Co
Accountants and Tax Advisers
30 Mid Sireet
Bathgate
West Lothian
EH48 IPT
,I,-ILS
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Daisy Drop In
Statement of receipts and payments
for the year ended 31 March 2025
Total
Year
Total
Unrestricted Restricted
funds
funds
Year
to 31.3.25 to 31.3.24
Receipts
Receiptsfrom charitable octivity
Donations
Grants
Fundraising
Gross receipts from trading
Bank interest
38,000
3,538
20,800
58,800
3,538
35,053
1,340
851
851
812
Total receipts
42,389
20,800
63,189
37,205
Cost of choritable activities
Expenses for fundraising activities
Wages and salaries
Pension costs
Office expenses
Premises expenses
Printing, postage and stationery
Activities and trips
Fees and subscriptions
Garden expenses
Hardship grants
Bank charges
Governonce costs
Purchase offixed assets
Purchase of equipment
28,366
6,099
34,465
34,566
1,159
11,600
438
2,574
351
527
1,159
11,600
438
2,574
351
1,327
963
14,500
573
2,831
327
800
71
600
71
72
600
744
742
742
Total payments
46,428
6,899
53,327
54,576
Surplus/ (Deficitl for the period
Total funds brought forward
Total funds carried forward
14,0391
78,480
74,441
13,901
9,862
78,480
88,342
117,3711
95,851
78,480
13,901
The notes on page 6 form an integral p3rt of these accounts.
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Daisy Drop In
Statement of balances as at 31 March 2025
Unre5tTlcted Restrlcted
funds
funds
Total
Total
at 31.3.25 at 31.3.24
Note
Funds reconciliation
Bank and cash as at 31 March 2024
Excess receipts over payments for the year
Bank and cash as at 31 March 2025
78,480
14,0391
74,441
78,480
9,862
88,342
95,851
{17,3711
78,480
13,901
13,901
Other assets {unrestricted fund)
NBVat
NBV at
Fixed A55etS
C05t
31.3.25
31.3.24
Equipment
9,016
582
523
At
31.3.25
At
31.3.24
Current a$5ets (unrestrirted fund)
Debtors
Liabilities (unrestrirted fund)
At
31.3.25
At
31.3.24
Taxes and social security C05tS
Accountancy accrual
354
687
1,041
346
795
1,141
The notes on page 6 form an integral part of these accounts.
Approved by the trustees on 17 July 2025 and Signed on their behalf by:
Chairperson
Trustee
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Daisy Drop In
Notes to the accounts for the year ended 31 March 2025
Note I
Basis of Accounts
These accounts have been prepared on the Receipts and Payments basis in accordance with the
Charities & Trustee Investment Iscotlandl Act 2005 and the Charities Accounts Iscotlandl
Regulations 2006 las amendedl.
Note 2
Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of
the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day
running of the centre.
Restricted funds
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the
donor or when funds are raised for specific purposes.
£800 was received from The Morrisons Foundation to help upgrade the garden and this
was spent during the year. £20,000 was received from the National Lottery Community
Fund to be used for general running costs. £6,099 was spent during the year leaving
£13,901 to be carried forward into the next year.
Note 3
Related party transactions
No remuneration or expenses were paid to trustees.
Note 4
Governance costs
Unrestritted Restricted
Funds
Funds
Total
2025
Total
2024
Independent Examiners, Fee
600
600
744
Page 6