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 M￿ch 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 Ch￿1t1es 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 t8FBF-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 f￿￿￿bank 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 L￿geted 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 origin6.191 (2024: net income of £130,461). The Charity s Unrestricted General Fund had a deficit of £125,398 (2024: deficit of £52,155). ear Reserves olic It is the policy of the Trustees to maintain the general fund, i.e. unrestricted funds not COTnmitted or invested in fixed assets, at a level which equates to 3 months of expendilure, as it is felt ihat this is prudent. Unrestricted General Funds (page 15) at 31 March 2025 amounted to £107,632 (2024: £233.031) which represented about 1.5 mon(hs which is below the required level. The Trustees are satisfied they hold adequate reserves within the General and Designated reserves fund to cover 3 months of expenditure if required. Restricted Reserves amounted to £104,254 (2024.. £235,383), including £6,409 (2024: £17.428) which relates to the net book value of fixed assets. Designated reserves amounted to £163,482 (2024: £13,146), including £3,482 {2024: £13,146) which relates to the net book value of fixed assets and £160,0(K) (2024- £nil) which relates to funds set aside for the costs 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 dppIic8FBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Report of the Independent Auditor to the T￿￿ee5 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 ethic8FBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Report of the Independent Auditor to the T￿￿ee5 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 e￿Or, 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 (scOtl￿d) 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 En￿lI)p& ID.. 6644CC72.9E7W8MFBF-3A41FA7C84B6 West Lothian Foodbank (SCIO) Report of the Independent Auditor to the Tr￿tee5 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 n￿lagernent &$ 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 ove￿Ide 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 i￿gularItieS and non-compliance with laws and regulations, we desI￿ed 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 pr￿edureS 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 t￿￿tees, 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.. G644cC72-9E7￿F8MFBF-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 R￿trIcted 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 c￿l0￿n￿nts 635,781 101,987 737,768 1,070,165 Ex￿￿lture on . Charitable activities 596.026 13.928 234,(M)5 843,959 843,959 939.704 Total eX￿MIltUre 596,026 13,928 234,(M)5 939,704 Net (eX￿dIt￿re) 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￿ r￿OurceS are derived from continuing activities. The notes on pages 17 to 33 forn] an integral part of these financial StateD￿ts. Page 14 DocJJswJn Envel¢y ID.. G644cC72-9E7￿F8MFBF-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￿ r￿ed ￿ets 11 3.482 9,891 34,838 3,482 9￿91 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￿) 105,416 277￿10 358,686 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,( 7￿5 365.477 446,721 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.. G644cC72-9E7￿F8MFBF-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) AdJ￿trnents 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 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 ch8FBF-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 ch8FBF-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 h8FBF-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 I￿￿0 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 specificthian F(KKI Network to address food insecurity faced in the local con]munities. The Triissell Triist FI Grantfvnd represeni grant income to continue the work and affiliation with the Citizens Advice Bureau. The Trussell Tryst Susiainability Granifiind represents a grant awarded to cover the costs of the foodbank as a whole. The grant will cover the core running costs of the foodbank headquarters as well as the purchase of more produce, increased staffing costs and transportation cosLs. This will allow the foodbank to continue to service the wider community in a funding shortfall. The Fundraiserfynd represents grant income lo support the employmenl of a fundraising officer and engagement with an experienced consultant to support grant applicalions for an 18 month period. Page 31 DocJJswJn Envel¢y ID.. G644cC72-9E7￿F8MFBF-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.. G644cC72-9E7￿F8MFBF-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 pay￿nt 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 Statell￿nts 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.. G644cC72-9E7￿F8MFBF-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 r￿ed assets Governance costs 236052 3￿20 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 2￿43 19,920 741.105 Totsl 661240 {86527) Net (expenditure) l income 151,256 Page 34 DocJJswJn Envel¢y ID.. G644cC72-9E7￿F8MFBF-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