Scottish Charity Number . SC039424 Daisy Drop In Annual Report & Financial Statements forthe year ended 31 March 2026 Daisy Dmp In Contents for the vear ended 31 Marth 202 Page TIu5tee5' Annual Report Independent Examiner's Report Statement of Receipts and Payments Statcment of Balance3 Notes to the Accounts Daisy Drop In Trustees. Annual Report for the year ended 31 March 2025 The trustees present their report and the unaudited financial statements of the charity for the year endèd 31 March 2025. Reference & Administrative Information ReEiStered Charity Name Oai5yDrop Iii Scottish Charity Number SC039424 Address Almondbank Centre Shiel Walk EH54 5EH The Trustees Tracy Laptucha Karen quinn Amanda Tait Suzanne Paton Michelle Duffy Kat McGinnev Maggie Murtv Chairperson Vlce Chalrperson Treasurer secretary Resigned 1916125 Rcsisncd 1916125 Appointed 1916125 Co-ordinator Elaine Provan Accountants Barrie Scott & Co. Accountants & Tax Advisers 30 Mid Street Bathgate West Lothian EH48 IPT Structure Governance & Management The Charity is a SCIO IScotti5h Charitable Incorporated Organisationl which was incorporated on 19 January 2015. The Charity was previously an unincorporated association and was Branted charitable 5t3tV5 by OSCR on 14 March 2008. It is governed by its constitution. P38e I Daisy Drop In Trustee5' Annual Report Itontinuedl for the year ended 31 March 2026 Appointment nf TrustÈes The man88ement COlTlmlttee, whlch meet5 regularly, and not lesg than 6 times percalendar year, are the Ch8rity's Trustees. Membership of the management committee is open to all individu31s over tho a8e of ig who wish to further the objeiliYr> uf IliE or8an15aiion. Trustee$ and office bearers are elected at the Annu81 General Meetin8 and there must be a minirnum of three trustees. The trustees may co-opt a furtherthree trustee5 if they consider it to be in the interest of the Charitv. The Trustees are responslble for the strate8ic direction and governance of the Daisy Orop In, whllst day to d8y running is delegated to the Co-ordinator who is a paid member of staff. There are a150 volunteer5 who a$5i5t. The Trustees are aware of their responsibilities for Health and Saletv, especially for the children. Objettlves and a£ti¥lties The Daisy Drop In promotes the advancement of education and community development through their recreational octivitie3, Wlth the objtiL vf ilTIFllUViliÈ the condiiions forihe persons torwhom the facilities anu activitie5 are primarily intended. Activities Our activitie5 are all about stimulating parenr% and rarprÉ and th@ir children and encouraEins thcir development in a safe and caring envir0￿Ment, whi15t reducing social i501ation and building confidence. Activities include messy playi baby sensory. music & rhythm, arts & craft5, baby ma55age. weaning. well being baby. summer activities, trip5 and more. Having a Playworker ha5 seen an increase in attendee3 at our sroup5/duliviL1￿. Achièvements & Performaftte During the year the Daisy Drop In continuecj to provide advice and information for parents and carers, riinnin8 8roups 3nd we welcomcd many new face5 to the Daisy Orop Iii. Tli¥ hubbiLlised 5umrner Irips vi¥ie well dltended, wilh buses full and we vislted East ￿nks, Calderglen Country P3rk. Briarlands Farrn and Burnt151and. Finantial Rpvipw Our main source of funding comes from Lottery Fundine and we received £20,000 October 202412025 nd £25,000 202512026. We a150 received funding from West Lothian Council 01 £6.938. net of r&nt and service5 charges l£11.6001. Resèrves pDliry The trustee5' policy is lil Iiidiiildlll UIIIV5tIlLtEd reserves ai around 6 months of normal running costs in order ro meet commitments and to cover any unexpected expenditure. Re5eTves at the end of the period were £80,94012025'. £74,441) which is hi8herthan the target ran8e. Approved by the trust&&.4 nn ?A/71?fi And ¥iBn@d on their behalf bv.. Trary Laptucha ChdiTyvrsuii Amanda Tait Treasurer Page 2 Darsy Drop In Independent examlner'5 report to the trustees I report on the accounts of the ch2rity for the year ended 31 March 2026. RespÈ¢tive responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Account$1Scotlandl Regulations 2006. The rharity trustees consider that the audit rcquirement of Regulatioii Iolllldl of the Accounts IieEulations does not apply. It Is my responsibility to examine the accounts as required under section 44llllcl of the Act and to State whether particular matters have come to my attention. Basis of independent examlner's Statement My examination is carripd niit in accordance with Regulation 11 of the 2006 Accounts Regulatioiis. Ali exdrriinaiion includes a review of the accounting records kept by the charity 2nd 3 cnmpari uiidert(Iken do noi 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. Independent examiner's statemènt In the course of my examination, no matter has come to rny attention which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44llllal of the 2005 Act and Regulation 4 of the 2006 Accounts Rp.giilAtinns, and to prepare accounts which accord with the accounting records and comply with ReÈulation 9 of the 2006 Accnunt.4 RpgiJlAtion5,' have not been met,. or Lv wliiLlI, in my oplnlon, aTienTion should be drawn In order to enable a proper understanding nf thp accounts to be reached. Diane Elizabeth Jack Member of the Instltute of Chartered Accountants of scotland Barrie Scott & Co Accountants and Tax Advisers 30 Mid Street Bathgate West Lothian EH48 IPT 91&11 Page 3 Daisy Drop In Statement of receipts and payments for thc ycar ended JI Ma￿h 2026 Total Total Year Year to 31.3.26 to 31.3.25 Unre5trlcted Restrlcted funds funds Receipts Receiptsfrom charitoble octivity Donations Grants Fundraising Bank interejt 28,538 1,573 124 25.595 54,133 1,573 724 58,800 3,538 A51 Total receipts 30,835 25,595 56,430 63,189 rn*t oAchThrit￿ble £Fctivities Expense5 for fundraising activities Wage5 and salarles nffirp pYpen5es Premises expenses Printing, postage and statlonery Artivitieg 3nd trips Fees and subscription5 Garden expenses Bank charges (Jovernonce costs Purchase offixed asset5 Purchase of equipment 10,650 181 22.444 866 33.094 1,047 11,6(Xl 458 3,590 434 .44.4A4 1,159 11,600 438 11.600 231 1,282 319 227 2,306 lis 2,574 351 1,327 71 GOO 73 73 660 660 742 Totsl payments 24,JJb 26,620 50,956 53,327 Surplus/ (Deficitl for the period Tot81 funds brought forw6rd Total fund5 carried forward 6,499 74,441 80,940 11,0251 13.YOi 12,876 5,474 88,342 93.816 9,862 78,480 88,342 The note5 on P2Eg fi form an intogr31 part of thesè accounts. Paep 4 Darsy Drop In Statement of balances as at 31 March 2026 Unrestricted Restricted fund5 funds Total Total at 31.3.26 at 31.3.25 Notg Funds reconciliation Bank and cash as at.41 March 2024 Exiv55 recelpis over payments for the year Bank and cash as at 31 March 2025 74,441 6.499 80,940 13,901 11,0251 12,876 88,342 5,474 93,816 78,480 117.3711 61.109 Other assets lunrestrirted fund) NBV at NBV at FixedAssets Cost 31.3.26 31.3.25 Equipment 9,016 371 582 At At 31.3.25 31.3.26 Current assets (unrestricted fund) Debtors Llabilities Unrestrlcted Restricted funds funds At 31.3.26 At 31.3.25 Taxes and social seturity costs Accruals 319 319 735 354 687 735 319 1,054 I,ofji The notes on page 6 form an integral pzrt of these account5. Approved by the trustees on 2817126 and signed on their behalf by.. Tracy Laptucha Chairperson Amanda Talt Tru>l¥¥ Page 5 Daisy Drop In Note5 to the accounts for the year ended 31 March 2026 Note I Basis of Atcounts These accounts have been piepared on the Receipts and Payrnents ba515 in accordance with the Charities & Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regul3tion.E ?n(]fi IA< amended). Notè 2 Nature and purpose of funds I Inrpstricted fLind5 are those that may be tjsed at the discrction of the trustees in furthtraiice of the objects of the charity. The trustees maintain a single unrestrirted fund for the day-to-day running of the centre. Restrlcted fund Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for Specific purposes. f.595 wa< recèived from West Lothian Council's Disbursement Fund to assist with runnin6 costs and travel costs tor tripps. £214 was spent during the year. £25,000 was recpivgd frnm the National Lottery Community Fund to be used for wages and general running costs. £13,901 was brou8ht forward from last year and £26,406 wao spcnt. Note 3 Related party transactions No remuneration or expenses were paid to trustpg5. Note 4 Governance costs Unrestricted Restricted Fund Funds Total 1026 Total 2025 Independent Examiners, Fee 660 660 600 Note 5 Restrirted Funds Opening Balance ClosinÈ Transfers Balance Receipts Payment5 N2tional Lottery Community Fund West Lothian Council Disbursement 13,901 25,000 595 25,595 26,406 214 12,495 381 12,876 13,901 PAep A