Docusign Envelope ID.. 6644CC72-9E7fAF8>8FBF-3A41FA7C84B6 Scottish Charity Number: SC048112 West Lothian foodb West Lothian Foodbank (SCIO) {ScottRsh CharRtable Incorporated Organisation) Annual Report and Financial Statements for the year ended 31 March 2025 |+P Innes & Partners ChJrtpJed Cfftifvd Accwitants
Docusign Envelope ID.. 6644CC72-9E7fAF8>8FBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Contents Page Report of the Trustees 1-10 Report of the Independent Auditor Statement of Financial Activities 14 Statement of Financial Position 15 Statement of Cash Flows 16 Notes to the Financial Statements 17-33 Foodbank income and expenditure account 34 Charity shop and charity hub income and expenditure accounl 35
Docusign Envelope ID.. 6644CC72-9E7NF8>8FBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Report of the Trustees for the year ended 31 March 2025 The trustees present their annual report and financial staletnenls of the charity for the year ended 31 Mch 2025. The financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts dnd COTnply with the Charities and Trustee Investment (Scotland) Act 2W5. the Ch1t1es Accounts (Scotland) Regulations 2(J)6 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts. Objectives and Activities The Purpose of the charity as set out in the governing document: The purpose of the charity is: the prevention or relief of poverty. and the relief of those in need by reason of age, ill-health. disability. financial hardship or other disadvantage. Summary of the main activities in relation to those purposes: Providing emergency food to people in crisis across West Lothian. Providing support and guidance to help Ople in crisis get help from external agencies. Generate income to pay for the running of Ihe Foodbank. Provide people in crisis with clothing and sundries across West Lothian" and Encouraging Spiritual wellbeing as required. Achievements and perforniance It, s been a difficult year which has brought significant change for West LA)thian Foodbank. The climate for charities and volunteer groups has become much harsher with fewer sources of funding available. As a result of the difficulties experienced we were forced to close our Armadale Resource Centre. We also restructured our warehouse and service delivery operation. It was a really stressful time for everyone affected, however, the ditficult decision5 t<iken mean we are now in a much more susiainable position. The trustees have put in place a finance team who are focused on maintaining our financial stability and ensuring that we can continue our work in the community. The trustees would like to thank all our very committed staff and volunteers who work so hard to support those in our community who need our help and support in these trying times. Vision Our vision is a West Lothian with no hunger or poverty. Mission Our mission is to alleviate poverty and distribute emergency f(M)d whilst working with partner organisations to ensure people get the help they need to address their underlying cause of crisis. Values At West Lothian Foodbank SCIO our values are: Compassion Dignity Community Social justice Page I
Docusign Envelope ID.. 6644CC72-9E7NF8>8FBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Report of the Trustees for the year ended 31 March 2025 Achievements and perforniance (cont'd) Strate Wcst Lothian Foodbank, s strategic goals are: Changing Communities Everyone in West Lothian in financial crisis can access food. People in poverty can access furniture. clothes. toys. baby products and other household goods from our shops. People accessing our food service or shops are able to readily access support to increase their incomes (benefits advisers, CAB). Our service users can access other services such as fuel vouchers, debt advice, money budgeting courses, employment. education and housing support through our partnerships. We are environmentally friendly through recyclinglupcycling initiatives and growing our own food. All our physical locations are a welcoming space thal offer positive community connections. We have regular income streams to fully fund all our operations. We want to make sure that people with lived experience of poverty are involved in shaping the work we do. Changing Policies We push for changes in national and IIKal government policy that protect households from destitution. We push for a benefits system that provides timely and sufFicient financial support for all who need it. People with lived experience of poverty play an ongoing part in informing national and local policies to alleviate destitution. Changing Minds There is increased public awareness of the problem of destitution in West Lothian and its structural causes. A growing number of people are mobilised to take action to help bring abou( long-term solulions to end the need for foodbanks. Emer Food Parcels and Year-End Summar 2024125 was a challenging year, with many difficult decisions made. However, we have ended the year in a stronger and more resilient position. with our future plans aligned with the vision of nobody going to bed hungry in Wes¢ Lothian. enc It was encouraging to see another drop in the number of food parcels being distributed. We believe this reflects the additional support we provide through benefit checks in partnership wilh the Advice Shop and Citizens Advice Bureau. In a few of our distribution centres. we also offer drop-in sessions for both the Advice Shop and Citizens Advice, providing immediate guidance alongside food support. Key statistics for the year include: 729 people accessed the service for the first time. 57.35 of users only came once. On average, people visited 1.87 times. 31.44fo of parcels were delivered to households with children. Page 2
DocusKJn Envelope ID.. 6644CC72-9E7fAF8MFBF-1441FA7C84B6 West Lothian Foodbank (SCIO) Report of the Trustees for the year ended 31 March 2025 Achievements and perfornianee (conl'd) Eme enc Food Parcels and Year-End Summa cont, These figures highlight the positive impact of our support services and our continued commitment to ensuring that no one in West Lothian goes hungry. 0000 4,040 Households Supported 4.897 Adults Supported 2,416 Children Supported 7,313 People Supported 109,695 Meals provided The Advice Shop and Citizen's Advice remain our two biggest referral partners for fbank vouchers. However, we now have 40 additional referral partners. +Xj i/+ We have continued our partnership with the Book Trust in order to provide free book for every child whose family receives a food parcel. Our volunteers are the lrfeline of the work we do, and we thank them enough for their dedicalion and support. 124 Volunteers 6.701.40 Hours Warehouse and Maintenance We carried out the painiing of the warehouse fl(x>r. Distribution Centr&s Thank you to the churches and cornmunity partners that let us use their space on a regular basis. 879 Collection Sessions 2.049 Deliveries {50.72%) Distribution Centres Page 3
DocusKJn Envelope ID.. 6644CC72-9E7fAF8MFBF-1441FA7C84B6 West Lothian Foodbank (SCIO) Report of the Trustees for the year ended 31 March 2025 Achievements and perfornianee (conl'd) orate We have been well supp)rted across our operations by our regular volunteers. This has been further strengthened by an increase in Corporate Group support. 00 o o o 654 people 90 corporate partner groups 4.291 hours of volunteering Across the 1&8t financial year, we had groups donating their time to belp in the warehouse. This support has been a tremendous help to our staff and volunteers, ultimately. to our clients. We are incredibly grateful for their time and commitment. Imking ahead, we plan to work even more closely with COr)rate Groups lo build on this success. We brought in 93247J2kg of f(x)d and other itenLS this y&v. The breakdown by source is as follows: ource ource total in kg Donations from donors- Charities ,526.7 Donations from donors- Churches 11,384.9 Donations from donors- Community groups ,568.4 Donations from donors- Corporates 2,290.35 Donations from donors- Educations ,720.1 Donations from donors- Individual{s) ,267.6 Donations from donors- Other bulk food distributors 75.4 Donations from donors- Supermarkets 4,697.09 Purchased - Purchased 1,747.6 tock Adjust ,769.18 otal I, 3,247.32 103,910.6kg of food and other items have been sent out to clients. Page 4
Docusign Envelope ID.. 6644CC72-9E7NF8>8FBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Report of the Trustees for the year ended 31 March 2025 Achievements and perforniance (cont'd) Communit Garden This year, our community garden continued to grow- both literally and in spirit. Although we were without a gardener for most of the year, we focused on keeping things simple by growing a selection of easy-to-mandge produce, including apples, potatoes, leeks. onions. and tomatoes. The success of the garden has been made possible thanks to the hard work and dedication of a few committed volunteers and the HYPE Dig It group. Their outstanding effort over the past year has ensured that the garden remained productive and welcoming. Their teaTnwork and enthusiasm have truly kept the project thriving, and we are incredibly grateful for their continued support and contribution to our community. Charit Sho Whitburn Charity Shop With a new lease on life and a newly formed team. the Whitburn Charity Shop has continued to thrive despite the many changes and challenges of the past year. The shop received a makeover at the start of 2025. creating a brighter and more welcoming space for both customers and volunteers. This refresh, combined with the energy and creativity of the new team, has helped attract a steady flow of IK)th regular and new customers. The newly developed team has brought fonvard a range of fresh ideas to engage the community and increase support. Initliitives such as "Open for You" events, new ihemed sales. and Christni415 Eve boxes have been particularly well received, helping io boost conununity spirit and raise additional funds for local causes. The shop continues to operate as a foodbank distribution centre. providing essential support to individuals and families in need. Despite these challenges. the Whitburn Charity Shop remains a vital community hub - offering support. cornpassion. and a welcorning space for everyone. The dedication of the staff and volunteers continues to drive the shop fonvard, ensuring it remains at the heart of the Whitburn community. Armadale Resource Cenlre West Lothian Foodbank, in partnership with the Trussell Trust. has stayed true to its core mission - providing food and hope to the community. The Armadale centre played a vital role, especially during the Covid crisis, offering more than food alone. Yet, with rising costs and limited resources, keeping it open became impossible. Closing it was not an easy decision, but one made to protect the Foodbank's long-tern] future and ensure that no one goes hungry. The Board would like to thank the staff, volunteers, and supporters for the compassion and hard work that made Am]adale's impact possible. Though its closure tnarks. a sad motnent. it also shows the charity's strength, resilience, and unwavering commitment to serving those who need help most. Page 5
DocusKJn Envelope ID.. 6644CC72-9E7fAF8MFBF-1441FA7C84B6 West Lothian Foodbank (SCIO) Report of the Trustees for the year ended 31 March 2025 Achievements and perfornianee (conl'd) Thank You We rely on the support of other5 $0 that we can continue helping our local community. A special thank you to: Our 124 Volunteer5 Every person & Organi5ation that donate5 food or money Grant funders Corporate groups Our local business partners Schools Our staff Our frlends at Trussell Trust Your contributions make it possible for us to support those in need across West Lothian. tn partnership with The Advice Shop and Citizens Advice, we SUPFX)rted West Lothian families facing complex challenges. acbieving a fllwicial gain of £453,In3.17 for 478 housebolds. One example involved a family with premature twins, one with ongoing medical needs. where we successfully secured child disability paymenL% Universal Credi¢ Best Start Foods, and the Scottish Child Payment, a]ongside practical and emotional support such as clothing, blankets, and wellbeing activities for the children. This case alone has already generated £23228.82, with more expected. highlighting how Lgeted advice and advocacy can transfonn lives and provide essential stability for families in need. tn the two weeks leading up to Chtistm&s. we were able to Frovide 84 children with a bag of toys, bringing joy and festive support to families in need across West LK)thian. Page 6
Docusign Envelope ID.. 6644CC72-9E7NF8>8FBF-3A41FA7C84B6
West Lothian Foodbank (SCIO)
Report of the Trustees for the year ended 31 March 2025
Affiliations and connections
The Trussell Trust supwrts communities and churches to open f(K)dbanks across the UK. Our foodbank is part of
The Trussell Trust's network of 1,4(K) foodbanks. working to tackle food poverty and hunger in our local
communities, as well as across the UK. The Foodbank Network was founded in 2004 after four years of developing
the origin<il foodbdnk b
DocusKJn Envelope ID.. 6644CC72-9E7fAF8MFBF-1441FA7C84B6 West Lothian Foodbank (SCIO) Report of the Trustees for the year ended 31 March 2025 Pla$ for future periods In the Coming year. we are pleased to have expanded our team with two part-time fundraisers, a volunteer coordinator, and a gardener. These additions will enhance our ab]'lity to collaborate effectively with corporate partners and funders, while also increasing productivity and yield within our garden. We will continue to invest in the development of our staff and volunteers to ensure we provide the highest level of support to Ial people in out community. In addition. we will maintain our f(uS on recruiting new board members to strengthen our governance and leadership. Together, these ambitions reflect a clear purFK)se: to become a more r&silienl empowered, and sustainable orgaDisatioD - one that is ready to thrive and to serve our community for many years to come. structur Governance and Management West IA)thian Foodbank is registered with the Office of Scottish clty Regulator &8 a SCIO (SC048112). West Lothian FcM)dbank is administeTed in accordance with the tetrns of its constitution. anisational structure and decision-makin The trustees are the managerial arni of the charity. They meet regularly and make decisions for and on behalf of West Lothian Foodbank. Major decisions of a man,i(Terial and financial nature are minuted. anage5 West Lothian Foodbank on a daily basis. is not a Trusttt of the Charity) ocess During the period uMler review. West Lnthian Foodbank distributed donations from its warehouse in Bathgate to a distribution centre in seven locations and deliveries througbout West l£)thian. West Lothian Foodbank was started in 2012 by Whitburn Pentecostal Church. We opened the fwst distribution centre in Ivhitburn in November 2012 by converting what was the public toilets in Whitburn into a warehouse and office. We now have 14 paid staff, over 124 volunteers. 7 Distribution centres, a warehouse, a resource centre and a charity shop which provides funds to pay for the premises and staff. We continue to work towards opening additional distribution Centres. This growth allows us to reduce the need for deliveries and offer a more holistic and supp)rtive experience for those who require our &ssistance. We recognise that donors and supportLYs of West Lothian Foodbank may expiess opinions that are not a reflection of the Foodbank values and therefore we cannot take responsibility for such. ointment of Trustees Appointmcnt and removal is in accordance with the Constitution. The board may at any time apFX)int any person to be a charity trustee by way of a resoluLion passed by njOritY vote at a board meeling. Ai the conclusion of each AGM of the charity. all trustses shall retire from office. A chatity trustee vacating office at the conclusion of an AGM shall be eligible foT re-appointment. lic for ke ement rsonnel The trustees and the f(x)dbank 0 and shop manager comprise the key management peTsonnel of the charity in charge of ditecting and controlling, running and operating the charity on a day to day b&8is. All trustees give of their time freely and receive no remuneration. The remuneration of senior staff is reviewed annually and nornlally incre&ses in line with infiation. mana All staff are paid at least the real living wage. Page 8
Docusign Envelope ID.. 6644CC72-9E7NF8>8FBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Report of the Trustees for the year ended 31 March 2025 ReferenLe and .Idmini%tratii'e Inf(>rmati()n Charity Nupnber.. SC048112 Auditor.. Innes & Partners LiTnited Chartered Certified Accountants and Statutory Auditors 9 Ardross Street Inverness IV3 5NN Bankers.. CAF Bank 25 Kings Hill Avenue Kings Hill West Malling ME19 4JQ Royal Bank of Scotland 36 St Andrew Square Edinburgh EH2 2YB Bank of Scotland The Mound Edinburgh EHI IYZ Solicitors.. Sneddon Morrison Solicitors & Eslate Agents 16 Easi Main Street Whitburn EH47 ORB Page 9
Docusign Envelope ID.. 6644CC72-9E7NF8>8FBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Report of the Trustees for the year ended 31 March 2025 Trustees, Responsibilities in relation to Financial Slatements The charity trustees are responsible for preparing the trustees. annual report and financial statements in accordance with dppIic<ible l<iW and United KingdoTn Accounting Standards (Uniled KingdoTn Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently- observe the methods and principles in the applicable Charities SORP 2019 (FRS 102); make judgements and estimates that are reasonable and prudent: state whether applicable accounting standards have been followed, subject to any material departures disclosed dnd explained in the financial statements- prepare the findncidl statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2(K)5. the Charity Accounts (Scotland) Regulations 2tM)6 (as amended), and the provisions of the Trust deed. They are also resp)nsible for safeguarding the assets of the chltY and taking reasonable steps for the prevention and detection of fraud and other Iegularl[les. The trustees are responsible for the Tnaintenance and integrity of the charity and financial inforn)ation included on the charity s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the trustees on 4th December 2025 and signed on their behalf by: Chdir ot. Truslees Page 10
Docusign Envelope ID.. 6644CC72-9E7fAF8>8FBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Report of the Independent Auditor to the Tee5 for the year ended 31 March 2025 Opinion We have audited the financial statements of West Lothian Foodbank (SCIO) (the 'charity') for the year ended 31 March 2025 which comprise the Statement of Financial Activities. the Statement of Financial Position, the Statement of Cash Flows and the related notes to the financial statements, including a summary of significant accounting policies. The financial rey)rting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financial Reporling Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements". give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and reguldtion 8 of the Charities Accounts (Scotland) Regulations 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor, s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the eihical requirements that are relev4U]t to our audit of the financial stateTnents in the UK. including the FRC, s Ethical Standard, and the provisions available or small entities, in the circumstances set out in note 23 to the financial statements, and we hiive fulfilled our other ethic<il responsibilities in accordance with these requireTnents. We believe th<lt the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require us to report to you where: the trustees, use of the going concern basis of accounting in the preparation of the financial statements is not appropriate., or the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. Other inforniation The trustees responsible for the other inforrnation. The other information comprises the information included in the trustees, annual report, other than the financial statements and our auditor's report hereon. Our opinion on the financial statements does not cover the other inforniation and. except to the extent othenvise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other infonnation and, in doing so, consider whether the other infornlalion is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears lo be materially tnisstated. If we identify such material inconsistencies or apparent material misstatements. we are required to detern]ine whether there is a material misstatement in the financial statements or a material misstatement of the other inforn]ation. If, based on the work we have performed. we conclude that there is <1 nialeri<il misstatetnent of this other inforTnation. we required to report that fact. We have nothing to report in this regard. Page 11 l+P Innes & Partners
Docusign Envelope ID.. 6644CC72-9E7fAF8>8FBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Report of the Independent Auditor to the Tee5 for the year ended 31 March 2025 Matters on which we are required to report by exception We have nothing to report in respect of the following maiters in relation to which the Charities Accounts (Scotland) Regulations 2006 require us to report to you if. in our opinion- the inforn]ation given in the financial statements is inconsistent in any material respect with the trustees. report. or proper accounting records have not been kept. or the financial statements are not in agreement with the accounting records; or we have not received all the inforniation and explanations we require for our audit. Responsibilities of trustees As explained more fully in the trustees, responsibilities statement set out on page 10 the trustees are responsible for the prepdfdtion of financial staternents which give a true and fair view. and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern. disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with regulations tnade under that Act. Our objectives are to obtain reasonable assunance about whether the financial statements as a whole are free from material misstatement. whether due to fraud or eOr, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misslaiement when it exists. Misslatements can arise from fraud or error and are considered material if, individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above. to delecl material misslalements in respect of irregularilies, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: The extent to which the audit was considered capable of detecting irregularities including fraud Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: the engdgeTnent partner ensured that the engagemenl leaTn collectively had the appropriate cornpetence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; we identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our wider knowledge and experience of the charity sector; we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Charities SORP FRS 102, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (scOtld) Regulations 2006 (as amended); we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correswndence and obtaining legal confirn]ations; and identified laws and regulations were communicated to all members of the audit team regularly and the team remained alert to instances of non-compliance ihr()ughout the audit. Page 12 l+P Innes & Partners
Llocus¥Jn EnlI)p& ID.. 6644CC72.9E7W8MFBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Report of the Independent Auditor to the Trtee5 for tbe year ended 31 March 2025 The extent to which the audit COThsidered capable of detecting irregularities including fraud (cont'd) We assessed the susceptibility of the charity's financial statements to material misstatemenL iDcluding obtaining an understanding of bow fraud might occur. by: making enquiries of nlagernent &$ to where they considered there w&$ susceptibility to fraud, their knowledge of actual, SUSEXCted and alleged fraud; and considering the internal controls in place to mitigate risks of fraud and nOn-mplIancc with laws and regulations. Audit response to risks identified To adthess the risk of fraud through managemeni bi&s and oveIde of controls aDd in respect of fraud relating to income recognition, specifically at the cut-off poinL we: perfornied analytical procedures to identify any unusual or unexpected relationships. tested a sample of journal entri&s to Adentify unusual transactions b&8ed on pre41efined risk criteria identified as part of our risk assessment" assessed through planned audit pr(Kedures. such as recalculation. whether judgements and assumptsons made in detern]ining the accounting estimates set out in Note I were indicative of potential bias. and investigated the rationale and validity of significant or unusual transactions. tn response to the risk of igularItieS and non-compliance with laws and regulations, we desIed procedures which included, but were not limited to: agreeing financial statement disclosures to underlying supporting d(Kumentation: reading the minutes of meetings of those charged with governance. enquiring of management as io actual and potential litigalion and claims" and requesting corresp)ndence with HMRC, OSCR and the legal advisors of the charity. There are inherent limitations in our audit prLKedurcs (kscribed above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Audiling standards also limit the audit predureS required to identify non-compliance with laws and regulations to enquiry of the Trustees and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that atise due to fraud can be hatder to detect than those that arise from error as they may involve deliberate concealment oi collusion. A further description of our resw)nsibilities is available on the Financial Repx)rting Council's websile at: htt s:l/www.frc.or .uk/auditorsres onsibilities. This description forn]s part of our Auth'tor's report. Use of our report This report is made solely to the charity's ttees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2(KJ6. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are Tequired to state to them in an auditor's rew)rt and for no other purpose. To the fullest extsnt perniitted by law, we do not accept or assume resw)nsibility to anyone other than the charity and the charity's trustees as a b(xly, for our audit work, for this report, or for the opinions we have fornied. Senior Statutory Auditor for and behalf of Innes & Partners Limited, Ststutory Auditor Eligible to act as an auditor in tern of Section 1212 of the Companies Act 21K)6. 9 Ardross Street Inverness IV3 5NN Date: 4th December 2025 Page 13 |+P Innes & Partners
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Statement of Financial Activities for the year ended 31 March 2025 (incorporating Income and Expenditure Account) Unrestricted fund General Designated RtrIcted funds 2025 Totsl 2024 Total Notc Income and endown*nts from . Donations and legacies Charitable activities Investnient incon 459,583 175.165 1.033 101,987 561570 175,165 1,033 866,574 203,054 537 Totsl and cl0nnts 635,781 101,987 737,768 1,070,165 Exlture on . Charitable activities 596.026 13.928 234,(M)5 843,959 843,959 939.704 Total eXMIltUre 596,026 13,928 234,(M)5 939,704 Net (eXdItre) l incon 39,755 (13,928) (132,018) (106,191) 130.461 Transfers b&ween funds 17118 (165,153) 164,264 889 Net Vernent in fuNIs (125J98) 150J36 (131,129) (106,191) 130.461 Reconciliation of . Total funds brought foThard Total fun(Ls carried forward 233,030 13,146 235,383 481559 375J68 351,098 l(n,632 163.482 104254 (Nole 17) (Nole 17) (Nole 18) 481.559 All Incon rOurceS are derived from continuing activities. The notes on pages 17 to 33 forn] an integral part of these financial StateDts. Page 14
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Statement of Financial Position as at 31 March 2025 Unrestricted funds Notes General Designated Restricted funds funds 2025 Total 2024 Total Fixed assets Tangible fixed assets Tot red ets 11 3.482 9,891 34,838 3,482 991 34,838 Current &gsets Stock Debtors . amounts falling due within one year Cash at bank and QD hand 12 13 98.910 24.181 9&910 24,181 107.938 34,546 l2,094 I,(K) 105,416 27710 358,686 Total eurrent assets 135,185 IM,( 105.416 41M),601 501.170 Liabilities Creditors . amounts falling due within one year Net current a&sets 14 27.553 7.571 35,124 54,449 107,632 160,( 75 365.477 446,721 Totsl assets less current liabilities lQ7,632 163,482 104254 375J68 481.559 Total net Sets IlJ7,632 163,482 104254 375J68 481.559 The FuniL8 of the Charity Unrestrictedfvndf .' General fund Designated funds Restrxcledfvnds Totsl Charlty fun 17 107.632 107,632 163,482 104254 233.030 13,146 235,383 163.482 18 104.254 IIY7,632 163.482 104254 375J68 481,559 The financial stat¢m¢nts on pages 14 to 33 were approved by the Trust¢es on 4th D¢cemb¢r 2025 and signed on their behalf by the undernoted: ruslee airo r14Stees The notes on pages 17 to 33 forni an integra] part of these financial stalements. Page 15
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Statement of Cash Flows for the year ended 31 March 2025 Note 2025 Totsl 2024 Total Net movement in funds for the reporting periiKI (as per the statement of financial activities) AdJtrnents for: Depreciation charges Impairnient Decreasel(increase) in stock Decreasel(incre&se) in debtors (Decrease)/increase in creditors Bank interest received (106.191) 130.461 22.404 2.543 9.028 10,365 (19,325) 1,033 23.571 (7.554) 93,640 (15.660) 537 Net cash provided by operating activities (80,143) 224.995 C&sh flows from r]nanciDg activiti&% . Bank interest (1.033) (1,033) (537) (537) Net cash used by fllLqn¢ing activities Change in c&sh and cash equivajents in the year (81,176) 224,458 Cash and equivalents brought fonvard Cash and cash equivalents carried foThard 358.686 134.228 277510 358.686 C&sh and cash equivalents consist of . Cash at bank and in hand 277510 358,686 The notes on pages 17 to 33 forni an integral part of these fmancAal statements. Page 16
Docusign Envelope ID.. 6644CC72-9E7fAF8>8FBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Notes to the Financial Statements for the year ended 31 March 2025 l. Accounting Policies Ba.gE5 0 Pre aration West Lothian Foodbank is a Scottish Charitable Incorporated Organisation (SCIO) registered in Scotland. The address of the registered office is given in the charity inforniation on page 9 of these financial statements. The nature of the charity's operations and principal activities are included in the trustees report on pages 1-10. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and RetK)rting by Charities: Statelnent of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 21)05, the Charities Accounts (Scotland) Regulations 2006 (as amended), and UK Generally Accepted Accounting Practice. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain iteTns <lt fair value. The financial slatements are presented in sterling which is the functional currency of the charity. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all Yea presented unless othenvise stated. Goi Concern The Trustees have reviewed and updated the charity's forecasts and cash flows considering the legacy issues of cost- of-living crisis and the potential impact on future income streams and activities. The charity has good relationships with funders and has no reason to believe thal this will not continue in the current and future years. After taking all these factors into account, the charity Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Therefore, they continue to adopt the going concern basis of accountiniT in prepIng the annual financial st4ltements. Funds Structure For the purpose of the Statement of Financial Activities as shown on page 14, funds are defined as follows: Unrestrictedfiinds comprise grants and other income received for the objects of the charity without further specified purpose and are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designaledfunds represent unrestricted funds which have been earn]arked by the Trustees. for particular purposes. The aim and use of each designaled fund is set out in (he notes lo the financial statements. Restrlctedfvnds comprise income which has been received for (he objecis of the charity and specified for a restricted purpose within these objects by the donor or which have been raised by the ChiLY for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Page 17
Docusign Envelope ID.. 6644CC72-9E7fAF8>8FBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Notes to the Financial Statements for the year ended 31 March 2025 l. Accounting Policies (cont'd) Income and debtors reco All income is recogni5ed once the charity has entitleTnent to the income. there is sufficient certainty of receipt and it is probable that the income will be received, and the amount of income receivable can be measured reliably. Debtors are Vdlued at cost at the year end and adjusled for any aTnounls considered to be unrecoverable. Government Grants Income from government and other grants are recognised at fair value when the charity has entitlement after any perforn]ance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred. Donated oods and services Food donated is valued at an amount set by the Trussell Trust which was £2.77 per kg in 2025 and £2.37 per kg in 2024. Trustees believe this to be equivalent to fair value. Donated facilities are recognised on the basis of the value of the gift to the ch<Wity which is the dTnount il would have been willing to pay to obtain facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. Charity Shop items donated for resale or distribution are not included in the financial statements until they are sold or distributed. enditure and creditors reco nifion Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlemenl will I required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated between the expense categories of the SOFA on a basis designed to reflect the use of the resource. Expenditure includes any VAT which cannot be fully recovered, and is rewrted as part of the expenditure to which it relates. Creditors are initially recognised at cost at the year end and split between amounts due in less than one year and amounts due in more than one year. Charitable Activilies The expenditure on charitable activities includes antS made, governance costs and support costs as shown in the notes. Tan ible Fixed Assets and De recation Tangible fixed assets are stated at cost less depreciation and accumulated impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the full cost less eStiMad residual value of each asset over its estimated useful life. The rates set by the board of truslees of West LL)thian Foodbank SCJO are as follows: Warehouse equipment Motor vehicles Office equipment Garden equipment 20Ck straight line 20670 slraight line 20go Straight line 20% straight line Capitalisation policy.. Assets costing more than £l,(KX) and having a useful life of more than one year. Leasin and hire urchase commitmenrs Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future peri(xls. The finance element of the rental payment is charged to the Statement of Financial Activities so as to produce constant periodic rates of charge on the net obligations outstanding in each period. Page 18
Docusign Envelope ID.. 6644CC72-9E7fAF8>8FBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Notes to the Financial Statements for the year ended 31 March 2025 l. Accounting Policies (cont'd) Stock Foodbank stocks of food are valued by weight. at the lower of cost and Net Realisable Value. Charity Shop items donated for resale or distribution are not included in the financial statements until they are sold or distributed. Pensions The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The cost of any unused holiday entitlement is recognised in the period in which the employees services are received. Pension costs represent the amounts or costs payable to the scheme in respect of the accounting period. Cash and cash e uivalents Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Fixed Asset Investments Investments are st¢lted at market value at the Statetnent of Financial Position date. The SOFA includes the net gains and losses arising on revaluations and disposals throughout the year. Financial in.¥trument5 The ch<Wity only financial assets and financial liabililies of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised al transaction value and subsequently measured at their settlement Value. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairnient is found, an impairment loss is recognised in the Statement of Financial Activities. For financial assets measured at amortised cost, the impainnent loss is measured as the difference between an asset's Carrying iimount dnd the present value of estiTnated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impainnent loss is the current effective interest rate detertnined under the contract. For financial assets measured at cost less impainnent. the impairnient loss is measured as the difference between an asset's carrying amount and best estimate. which is an approximation of the amount that the charity would receive for the asset if it were to be sold at the Statement of Financial Position date. Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and (here is an inleniion to settle on a net basis or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when the contractual rights to the cashflows from the asset expire. or when the charity has transferred substantially all the risks and rewards of ownership. Financial liabilities are derecognised only once the liability has been extinguished through discharge, cancellation or expiry. Page 19
Docusign Envelope ID.. 6644CC72-9E7fAF8>8FBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Notes to the Financial Statements for the year ended 31 March 2025 2. Judgements in applying policies and key sources of estimation uncertainty In preparing the financial statements, management is required to make estimates and assumptions which affect reported income, expenses, assets. and liabilities. Use of available inforn]ation and application of judgement are inherent in the forn]ation of estimates. together with past experience and expectations of future events that are believed to be reasonable under the circumslances. Actual results in the future could differ from such estimates. The Trustees are satisfied that the accounting policies are appropriate and applied consistently. Key sources of estimation h<ive been applied in determining the depreciation rates which have been deemed to be appropriate for the class of asset and in detennining the appropriate amounts for gifts in kind. Page 20
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Notes to the Financial Statements for the year ended 31 March 2025 3. Statement of Financial Activities for the year ended 31 March 2024 Unrestrkted fund Genernl DIgnated fund funds Restricled funds 2024 Total Notes Ineome and endowments from . Donations and legacies Charitable activities Investhient income 496.451 203,054 537 370,123 866,574 203,054 537 Total Income and endowments 7(X).042 370.123 1.070.165 Expenditure on . Charitable activities 729,341 729,341 13.929 13.929 196.434 196,434 939.7( 939.704 Total expenditure Net (exditUre) / income Transfer5 betweeu funds (29.299) (22.856) (52.155) (13.929) 17.055 3.126 173.689 5,801 130.461 17n8 Net m0venllt in funds 179,49) 130.461 Reconciliation ol tunds . Total fwids brought forwArd Total fun(15 carried forward 285,185 10.020 55.893 351.098 233.030 13.146 235.383 481.559 (Note 17) (Note 17) (Nore 18) 4. DonatloLs and legacies Unrestricted funds General Designated fund funds Rostrleted fun(Ls 2025 Total 2024 Total Donations - Organisations Donations - Personal Gift Aid reclaim Gifts in kind food donations Gifts in kind books and games donations Gifts in kind van hire donated Gifts in kind of war¢hous¢ rent Grants 58.827 35.597 17.276 253.454 1.158 650 54.996 37.625 5&827 35J97 17276 253,454 1,158 650 106,065 44,987 8.796 232,989 54,996 414,741 101.987 139,612 561570 459.583 101.987 866.574 DonatloLs and legacies comparatives Unr¢stricted fun(Ls General DesAgnated Restricted fund funds 2024 Total Donations - Organisations Donations - Personal Gift Aid Teclai Gifts in kind food donations Gifts in kind book donations Gifts in kind of warehouse rent Granis I.(kn5 44.987 8.796 232.989 I,005 44,987 8,796 232.989 54,996 44,618 54,996 414.741 370.123 496.451 370.123 866.574 Page 21
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Notes to the Financial Statements for the y&gr ended 31 March 2025 4. Donations and legacies (cont'd) Included in grants is government grant income received from West Lothian Council totalling £nil from the Place B&sed Investment fund for the creauon of the community garden (2024: £8,834). Included in grants is grant income received from YlouS trusts and organisalions totalling £139,6J 2 (2024: £405,907). 5. Charitable activities Unrestricled funds General Designated RestrAeted fund funds 2025 Total 2024 Total Shop Sales Fundraising income 141.927 33,238 141,927 33238 175,165 160.107 42,947 175,165 203.054 During the year, the charity discontinued it's charity hub in ArnHlale. This decision was made &$ part of a strategic review to focus on the foodbank's support services. This has resulted in a reduction in shops sales during the year. Charitable activitics comparative Unrcstricted funds General Designated Restricted fund funds funds 2024 Tolal Shop Sales Fundraising income I(),107 42.947 160,107 42.947 203.054 203,054 6. Investment income Unrestricted Funds General Designated Restricted Fund Fun8 Fun(Ls 2025 Total 2024 Total Bank interest 1.033 1,033 1,033 537 1,033 537 Investment income eomparatives Unrestricted Funds General Design2ted Restricted Fund FuD(Ls Funds 2024 Total Bank interest 537 537 537 537 Page 22
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Notes to the Financial Statements for the y&gr ended 31 March 2025 7. Charitable activities Staff Other direct costs costs 2025 Totsl 2024 Total Activity Staff costs Support costs Governance costs 345.519 (Note 8) 478,350 (Note 9) 20,(PX) (Note 10) 345519 478J50 394.679 525,105 19,920 345,519 498,440 843959 939,704 Of which: Relating to General Fund Relating to tksignated Funds Relating to Restricted funds 158,454 437,572 596,026 13,928 234,(NJ5 729,341 13.928 l3,929 187.(kn5 46.940 196.434 8. Staff costs 2025 Total 2024 Totsl Salary costs Gross wages and salaries Social security costs Pension costs 317,083 21,481 6,955 362,062 24,844 7,773 345,519 394,679 Split between activities as follows: 2025 Shop Foodbank 99,910 217,173 6.602 14.879 2.155 4.800 Gross wages and salaries Social security costs Pension costs 317,083 21,481 6,955 345,519 108,667 236,852 Split between activities as follows: 2024 Shop Foodbank 108.916 253,146 7.287 17.557 2,331 5,442 Gross wages and salaries Social security costs Pension costs 362,062 7,773 118.534 276.145 394.679 Total redundancy payments amounted to £2.225 (2024: £nil) and related to salaries payments. The average nurnbeT of employees duTing the year was 15 (2024: 16) and the average number of full time employees was 7 (2024: 9) and part time employees was 8 (2024: 7). The Charity operates a defuLed contribution scheme. The total pension cost payable by the Charity relaLing to the defined contribution sChenS was £6,955 (2024: £7,773). AnJ)unts due to the pension Provider at 31 March 2025 totalled £952 (2024: £1.543) and are included in other creditors. Key management perS0te1 are considered to be the Trustees and Senior Management listed in the rew)rt of the Trustees. Key management rsOnnel received remuneration of £80,801 during the year (2024: £85,678) which includes pension contributions of £1,840 (2024.. £1,935). No employee received remuneration of more than £60.( during the year (2024: none). Page 23
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Notes to the Financial Statements for the year ended 31 March 2025 9. Supp)rt costs Unrestricted funds General Designated Restricted fund funds funds 2025 Totsl 2024 Total Advertising I promotional costs Advice costs Agency and subcontractor costs Alarn and security Bank fees Depreciation of fed assets Electricity Food and toiletries purch&sed Health and safety costs ImpaIrnn( of fixed assets Insurance Legal and professional fees Office I general administrative expenses Printing, postage and stationery Rent Repairs and maintenance Staff and volunteers, expenses Subscriptions. licences and fees Sundries Telephone and internet Training costs Travel and conference costs Value of warehouse reni for foodbank Value of books and games distributed from fdbank 1,158 Value of van hire donated 650 Value of food distributed from foodbank 252,630 Value of spoiled food sent to landf 4,645 Value of packaging sent to landfill 5,207 Van costs 13.359 Waste management 4.088 Water 6,275 954 25.071 25,071 11,665 320 37,9 543 1,257 717 789 8.476 22.404 23.571 5.382 27.497 36.131 2,021 3,478 23,474 1,047 2,126 2543 5,134 4,140 3.136 543 717 13.928 22.115 1,457 1,047 2,543 5,134 4,140 1,908 7,695 7,663 2,617 958 32,014 13,778 25,049 3,617 132 1.552 25,IM9 6250 132 1.662 2,633 110 11.552 326 3,186 2,097 490 228 110 269 54,996 54,996 1,158 650 252,630 218,584 2,842 3,186 110 13J59 4,088 695 12.261 4,050 7,299 320 417.482 13.928 46.940 478J50 525.105 Page 24
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Notes to the Financial Statements for the year ended 31 March 2025 9. Supp)rt costs comparatives Unrestricted funds General Designated Restricted fund funds funds 2024 Total Advertising I promotional costs Advice costs Agency and subcontractor costs Alarn and security Bank fees Depreciation of fed assets Electricity Food and toiletries purch&sed Health and safety costs Insurance Legal and piofessional fees Office / general administrative eXnSeS Printing, p)stage and ststionery Rent Repairs and maintenance Subscriptions, licences and fees Sundries Telephone and internet Training costs Travel and conference costs Value of warehouse rent for foodbank Value of books distributed from f(x)dbank Value of food distribuied from focKlbank Value of spoiled food sent to landfill Value of packaging sent to landfill Van costs Waste managenrnt Water 897 57 11.665 5,517 954 11,665 37,9 1,257 789 23.571 36,131 23,474 2,126 7,695 7,663 2,617 958 32,014 13,778 11,552 326 2.097 228 269 54.996 32.383 1,257 789 13.929 9.642 6.919 21,088 29.212 2,386 2,126 7.695 7,663 2,502 958 32.014 2,379 10,232 326 2.097 154 141 115 11,399 1,320 74 128 218,584 2,842 218.584 2,842 4,629 4,050 6,142 7,632 12,261 4,050 7,299 1,157 434,463 13,929 76,713 525,105 Page 25
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Notes to the Financial Statements for the year ended 31 March 2025 9& Support c(ksts: Charity shop Included within supp)rt costs are costs relating to the charity shop: Unr£stricied FuD(Ls General Designated RtrIcted Funds Funds Funds 2025 Total 2024 Totsl Rent Office I general administrative expenses Electricity Water Telephone Insurance Health and safety Bank fees Advertising and promotional costs Affiliation costs Legal and professional Waste management Alarn)s and security costs FO and toiletries purchased Repairs and maintenance 25,049 25,049 140 11.123 3,109 438 676 658 587 32 25,071 3289 2,158 32,014 351 16.655 3,864 145 2.903 390 379 595 11.665 7,180 1,744 11.123 3,1(F) 438 676 658 587 32 25.071 3,289 2,158 543 181 998 181 998 2,180 48.981 25.071 74,052 80.065 Support costs: Clwity shop comparatives unrrICted Fun(L5 General Designated Restricted Funds Funds Funds 2024 Total Rent Office I general administrative expenses Electricity Water Telephone Insurance Health and safety Bank fees Advertising and promotional costs Affiliation costs Legal and professional Waste management Repairs and maintenance 32,014 351 16,655 3,864 145 2.903 32,014 351 16,655 3,864 145 2.903 379 595 379 595 11.665 7.180 1.744 2,180 11.665 7.180 1,744 2,180 68,4(X) 11,665 80,065 Page 26
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Notes to the Financial Ststements for the year ended 31 March 2025 10. GovernanL* costs Unrtstrieted fun(Ls General Designated Restricted rund funds 2025 Total 2024 Totsl Auditors, fee Accountancy fees Payroll fees 14.4(K) 14,400 3,600 2,1)90 20,090 14.4(Kl 1.920 20,(YJO 19,920 Unrestricted funds General Designated Restricted fund fun(is funds 2024 Total Auditors, fee Accountancy fees Payroll fees 14,4(X) 14,400 3,&)0 1,920 19,920 1,920 19.920 11. Tangible red &wts Wareho equipment Motor Office Vehicles equipment Garden equipment Total Cost/Valua¢ion At l April 2024 At 31 March 2025 27.794 69.643 3.555 17.328 118,320 118,320 27,794 69,643 3555 17J28 Ikpreci4thon and impainnen¢ At l April 2024 Charge for period Impairnlent At 31 March 2025 21,151 5.559 52,233 13.929 2,939 322 7,159 2.594 2.543 83,482 22,404 2,543 108,429 26.710 66,162 3261 12296 Net Book Value A¢ 31 March 2025 1,084 6.643 3,481 17,410 294 5,032 10,169 9,891 34,838 At 31 March 2024 616 Warehoe equipment Motor Vehicles equipment Garden equipment Total Cosuvalualion At l April 2023 At 31 March 2024 27,794 69,643 3.555 17,328 118,320 27.794 69.643 3.555 17.328 118.320 Deprecidlion and impairnient At l April 2023 chge for period At 31 March 2024 15.591 5,5(A) 21.151 38.3( 13,929 52.233 2.323 616 3,693 3,466 7.159 59.911 23,571 83,482 2.939 Net Book Value At 31 March 2024 6.643 17.410 616 10.169 34,838 58,409 At 31 March 2023 12.203 31.339 1.232 13.635 Page 27
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Notes to the Financial Statements for the year ended 31 March 2025 12. Stock Unrestricted funds 2025 Totsl 2024 Total fund funds funds Food and toiletries 98.910 98,910 98,910 107.938 98,910 107,938 Slock comparatives Unrestricted funds 2024 Total rund fun(Ls funds Food and toiletries 107.938 107.938 107,938 107,938 13. Debtors: amounts falling due within one year Unrestricted funds General Designated Rosiricted rund funqLs funds 2025 Totsl 2024 Totsl Other debtors and prepayments 24.181 24,181 24,181 34.546 24.181 34,546 Debtors: amounts falling due within one year comparatives Unrestricted funds General Designated Restricted fund fund¥ fun(Ls 2024 Totsl Other debtors and prepayments 17.046 17.51X) 34.546 17,046 17,5(K) 34,546 14. Creditors= amounts falling due ithin one year Unrestricted funds General Designated RtrICted fund funds 2025 Totsl 2024 Totsl Finance lease - vans Accruals Other credito Taxation and social security 4,265 41.376 1,543 7.265 22.959 952 3.642 7.571 30J30 952 3,642 27553 7571 35,124 54,449 Creditors: amounts falling due within one year comparatives Unrestricted fuDd General DesigDated Restricted fund funds funds 2024 Totsl Fmance lease - vans Accruals Other creditors Ttion and social security 4.265 4.265 41.376 1.543 7,265 54.449 41.376 1,543 7,265 50.184 4.265 Page 28
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Notes to the Financial Statements for the year ended 31 March 2025 15. Contrlbutfion of volunteers In common with all charities the organisation benefitted from the contribution n)ade by volunteers who give their time and ttlents willingly for the benefit of the Chatity. The areas of which the organisation rely on the contribution of volunteers are many and varied and much of the activities would be unable to continue were it not for the commitment shown. 16. Analysis of net among funts Unrestricted fun(Ls General Designated Resiricted fund funds 2025 Total 2024 Total Fixed Assets Current Assets Current Liabilities 3.482 I(rf).(KK) 9.891 4(K),601 (35,124) 34.838 501.170 (54.449) 481,559 135,185 (27.553) 105.416 (7,571) Net Assets as at 31 March 2025 107,632 163,482 104254 375J68 Unrestricted fun(L General Djgnated Restricted hmd 2024 Total Fixed Assets Current Assets Current Liabilities 17,410 17,428 217,955 34,838 501,170 (54,449) 481,559 283,215 (50.184) (4,265) Net Assets as at 31 March 2024 233.031 13.145 235,383 17. unrestri funds Balance at 01.04.2024 Ineoming Balance at 31.032025 General fund 233.030 635,781 (596.026) (165.153) 107,632 Desi8natedfMnds.' Designated fixed assets fund Designated reserves fund Total designated fLUMIs 13.146 (13.928) 4,264 160,0(K) 3,482 160,W) 163,482 13.146 (13,928) 164.264 Total unrestricted funds 246,176 635,781 (609,954) (889) 271,114 Balance at Incoming Resources 01.0420 expended Trarfer5 Balance at 31.032024 General fund 285,185 7.042 (729,341) (22.856) 233.030 Designatedfunéts.. Designated fixed &ssets fund Total designatrd funds 10.020 (13,929) 17,055 13.146 13,146 10,020 (13,929) 17,055 Total unrestrfcted funds 295,205 7(Kl,042 (743.270) (5,801) 246.176 Exp&7nalion offvnds The Generalfvnd represents all income and expenditure relating to the primary focus activities of the charity, other than those for which fundin% is d¢si%nated or r¢stri¢t¢d. The Designated assetsfmnd represents the net EM)ok ye of the fixed &ssets held by the charity. The Designaied reserve fvnd represents funds set aside by the TnleeS to provide for the costs associated with any potential wind up of the charity in the future. Pag¢ 29
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Notes to the Financial Statements for the year ended 31 March 2025 18. Restricted funds Balance at 31.032025 01.IM2024 resou expended Tranrfers CAP fund Fundraiser fund Volani Trust Grant fund Community Garden Grant fund Trussell Trust Pathfinders Grant fund Restricted fed assets fund Food Network Grant fund Trussell Trust FI Grant fund Trussell Trust Sustainability Grant fund Total Restricted Funds (110) 110 45,IXX) 14,194 45,1 6,623 (7.571) (458) (88.298) (11.019) (2.021) (17.5(X)) (107.028) (234,005) 458 84.254 17,428 10.915 17.51K) 105.286 25.293 219 {1.421) 7,473 I7(} 17,51X) 1.742 235J83 101,987 104254 Balance at Incoming Resourc 01.IM2023 resources expended Balance at 31.032024 Transfers CAP fund Volant Trust Grant fund Community Garden Grant fund Trussell Trust Strategic Facilities Grant fund Trussell Trust Pathfmders Grant fund Restricted fixed assets fund F<x)d Network Grant fund Trussell TTUSt Fl Grant fund Truss¢ll Trust Sustainability Grant fund Total Restricted Funds (1,333) (18.387) (9.512) (5.IKK)) (74.831) (9.642) (23,393) 1,333 3.790 678 14.597 8,834 28.823 27.070 130,262 84,254 17.428 10,915 17.5 105,286 34,308 17.51X) 159,622 (54,336) 370.123 (196.434) 55.893 5.801 235.383 Page 30
Docusign Envelope ID.. 6644CC72-9E7fAF8>8FBF-3A41FA7C84B6
West Lothian Foodbank (SCIO)
Notes to the Financial Staternents for the year ended 31 Mareh 2025
18. Restricted funds (cont'd}
Explanation offunds
The CAPf14nd represents income including grants lo cover the costs of providing a CAP debi project.
The Volant Triist Grant fund represents a series of grants to support the running costs of the Arn]adale Resource
Centre project including contribution towards salaries and affiliation costs of the CAP advice service.
The Communil), Garden Grantfiind wa5 a Place Based Investment grant from West IAithian Council to I0 fund
the building and full set up of a I{ge garden to grow up to IOT of food per Ye(. A grant was also received from the
Royal Horticultural Society for the g{dell. The food will be given away for free as part of our food insecurity relief
strategies.
The Tru.ssell Trust Strategic Facilities Grantfund represents a grant received for the repair and maintenance of our
warehouse and offices including the upgrade of the toilets.
The Trussell Trust Pathfinders Grant fvnd is granted by Trussell Trust, as part of their focus to end the need for
foodbanks. Our pathfinder program in West Lothian is specific
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Notes to the Financial Statements for the year ended 31 March 2025 19. Related party transaetions and Trnstees, expenses and remuneration The Trustees received no remuneration or reimbursement of expenditure during the year (2024: nil) in their capacity as Trustees. Remuneration paid to family members of Key Management Personnel amounted to £47,294 during the year (2024: £43,130). There were no other related party transactions that require disclosuTe during the year (2024: none). No donations were made by Trustees during the year to 3 l March 2025 (2024: nil). 20. Operating lease commitments 2025 Total 2024 Total Land and buildings Less than one year 667 667 667 667 This lease ielates to the charity shop premises at 6 West Main Street. Whitburn. Land and buildings Less than one year This Icase relates to the charity hub premises at 59A South StrceL Arn]adale. 21. Finance lease commitments 2025 Total 2024 Totsl Vehicles Less than one year 4,265 4,265 This lease ielated to 3 f(Mxlbank vans which ate on fmance le&se. The finance lease relating to the 3 vans ended in June 2024 and a secondary lease started which requires an annual payment of £1.494 until the tinx when the vehicles are sold or given back to the lease comDanv. Page 32
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Notts to the Financial Statements for the year ended 31 March 2025 22. Fund transfers General Designated Restricted fund funds Totsl Funds From General to Designated Assets From Restricted F(x)d Network Grant to Designated Assets From General io Restricted CAP From General io RestTiCted Community Garden Grant From General to Restsicted Trussell Trust Sustainability From General to Designated reserves (2,843) 2,843 1.421 (1.421) iio 458 1,742 (iio) (458) (1,742) 6 (1.[) (165,153) I,(K) 164264 889 Transfer reference l - this transfer relates to the paynt of the finance lease on the vans. Transfer reference 2 - this transfer relates to the payment of the fjnance lease on the y. Transfer reference 3 - this transfer relates to clearing overspend on the CAP fund. TTansfer reference 4 - this transfer relates to clearing overspend OD the Community Garden Grant fund. Transfer reference 5 - this transfer relates to clearing overspend on the Trussell Trust Sustainability fund. Transfer reference 6 - this transfer relates to fuTrls being set &side for any costs associated with wind up of the charity. 23. FRC Ethlcal Standard - ProvlsloThs avallabk for small entttles In common with many other businesses of our size and n&ure we use our auditors to &8SASt with the preparation of the financial Statellnts and prepare and submit returns to the tax authoritie5. 24. Contingent Liability The acquisition of tAngible fixed assets contracted for but not provided in the financial statements amounted to £330,(X)O (2024 £330.(K)O). Following the decision to close the ATmadale Resource Centre in December 2024 and retract the offer to purchase the property from Little Owls Nursery (Scotland) a penalty clause was triggered within the contract which required West IA)thian Foodbank to cover any shorttall fTom the agreed purchase price of £330.(KX) plus interest and the finaj sale price following the prowty returning to the market. Page 33
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Foodbank Income and Expenditure Account for the year ended 31 March 2025 2025 Totsl 20 Totsl Income from: Donations and Gift Aid Gifts in kind - warehouse Gifts in kind - food donations Gifts in kind - book donations Grants Fundraising Other income 111,460 54,996 253.454 1.158 119,487 33238 920 158,398 54,996 232.989 398,644 42,947 387 Totsl 574,713 892,361 Expenditure from: Staff costs (note 8) Agency and self employed staff costs Property running costs Repairs and maintenance General administrative expens I£gal and professional fees Training costs Van costs Health and safely costs Provisions distributed Lkpreciation Impairment of red assets Governance costs 236052 320 83,841 5,252 3,881 851 4) 13J59 276,145 37,9(M) 88,214 11,598 16,140 483 228 12.261 1,736 252.909 23,571 267,768 22.404 243 19,920 741.105 Totsl 661240 {86527) Net (expenditure) l income 151,256 Page 34
DocJJswJn Envel¢y ID.. G644cC72-9E7F8MFBF-144IFA7C8486 West Lothian Foodbank (SCIO) Charity Shop & Hub Income and Expenditure Account for the year ended 31 March 2025 2025 Total 20 Totsl Income from: Gifts and donations Giant income Trading income Other income 1,450 16,097 160.107 150 20,125 142577 113 Total 163,055 177.804 Expenditure from: Staff costs (note 8) Rent Heat and light Affjliation costs Rates and Insutance General administrative expenses Legal and professional fees Other expenditure Repairs Total 108,667 25,049 11,123 25,071 3,785 140 3289 4597 998 118.534 32.014 16,655 11,665 8.511 351 7,180 1,509 2,108 198,527 (20.723) 182,719 (19,664) Net (expenditure) Page 35