POLBETH COMMUNITY HUB, SCIO
FINANCIAL ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
Charity No SC048906

POLBETH COMMUNITY HUB SCIO. SC048906
FINANCIAL STATEMENTS AND TRUSTEES REPORT FOR THE YEAR ENDEO 31 DECEMBER 2023
CONTENTS
Page
Contents
Referellcc and Administrative Detsils
Independent ExaD]in¢ls Report
T￿￿tees, Report
Statcmellt of Financial A¢tivities
Balance Sheet
Notcs to the Financial Statements

POLBETH COMMUNITY HUB SCIO, SC048906
FINANCIAL STATEMENTS AND TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
REFERENCE AND ADMINISTRATIVE DFTAILS
Trustees
ReRistered Office
Polbcth Lominunity Hub
Folbeth Village Hall
Polb¢th
H55 8SD
Banker5
Virgin Moncy
CairnLbum] House
Almondvalts Boulevard
Living8ton
EH54 6QL
Independent Examiner
Nathan Grace IAd
6 Honrstcad Lall¢
Bucking1￿
MK18 2RU

POLBETH COMMUNITY HUB SCIO, SC048906
FINANGIAL STATEMENTS AND TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
INDEPENDENT EXAMINER'S REPORT
FOR THE YKARKNDED 31 DLCEMBKR 2023
I report to th¢ tru8tees onmy ¢xam2natioD Df th6 fin&llGLal 5tatcmcnts ot'PoliKth LDmmw]ity Hub SCIO
C¢h¢ ¢h4rity'l fur th¥ ￿ar e]hded 31 DeLgmber 2023
Respectlv¥ respunsib5llUes of Tru&tee5 FJXAm1￿er
I'he GILarity8 In￿tr¢S are responsible for the prepatation of the accowth ill accurdallL¥ wilh th¢
terDJS of th¢ Charilics lllld'l'm8lee Inveslm¢Dt (Scotland) A¢t 2￿5 alld the ch￿ltiES Actounts
(Scotland) Regulatitsns las amended).
The tharitys trustees ¢otk*ider that the audit requiremwLt of Kylatiort 10 (1) (ft) to (L) uf the 2Q06
Ac¢owits kngulutious does not apply. It i8 Lnyrespoi]sibility to examine the a¢cowits 2$ tequired
llnder qection 44(l) (c) ol th¢ AGI alld to $tal¢ whethcr particularmatter3 have comei to my att¢ntio
Basis ￿f Independent JLx#mlner'8 Statemwht
My exarriliun is barri¢d oul iii &cci)rdanGB R¢gulatioD 11 of thc Charitics Accoullts (Scotlulld)
Lic8ulati¢n$ 2006. An exatijittation ittcliides a of Ihe aw(bunLin¥ recorils kept by thc cliarity
nd tt CO￿￿￿rISOn of th6 ttccounts presented with those records. It al80 itt¢lude8 consideration of ally
lus￿1 il¢rth% ￿r di5LIosUKS ill t]￿ acci)uiits. and $eelr8 explllnaliotts from th¢ trust¢es conccEnitig
uch m&iieis. The p￿￿edureS uttdertsken do not ptoTriife dll Ihc cvi1ILI)Gb thal. would hc rcquiitd ill an
dil and consequently I do llot eXptr￿ an audit opitjtotk on the 8ivett bythe accounts.
llldèpendent EK#miller's Statement
In th8 course of my examination, no rn&tt¢rha8 Come to my attotttion:
which givcs i¢J¥¢)nablc cau5G tv b¢lsLI'C thit, itt atty m&terio1 resp8Gt, tho reouir¢mcnts
io ke¢p al￿witing records accordallc¢ with SeL*iDn 44{IXz4) of th¢ 2005 Abl aixl Regulation 4
of the 2006 A¢¢ounfs KcKLdatiOlls' and
- to P[uptt￿ accounts Fhiob aecordwith the a¢c4)Lmtingi¢¢ords RL]d to (xkmply with Regulatioll 8 of
th¢ 2006 Accounts RegulatioDS h&ve notb¢tll meL' or
2 to whiLh, in my opiiiion, atteDtiOJl Should be drawn ordcr to ¢nablc & propcruttdcrstallding of th
accow)ts to be reacbed.

POLBETH COMMUNITY HUB SCIO. SC048906
FINANCIAL STATEMENTS AND TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
R￿PoRT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2023
The trustees &re pleased to prcs¢nt thÈir annual trustees reporttogethcr witb the fsoancÉal statements
of the charity for the year 31 DeGember 2023
Tlxe fi￿￿claI statements comply with the Cbarities and ThJsteB Illvcstjnent (Scotla1￿) Act 2005 and
tbe Charitics Accounts (Scotland} Reglllatiolls 2006 (as aEnellda}.
Our puyposes and Activities
Thc pTr]rpose of the charity is ihe promotioll ofprojects aimed at imwoven￿nt of tbe euviroFJment in
vicinity of Polb6th in West Lothian.
St￿£t￿re. Goyernanco MHnagemeDt
Polbeth Community Hub is a S C l O and ig register￿ inscotlatsd.
Flllallci81 Revle
The results fgr tbe year are detailed on the Slatemcnt of Financial Activities.
Thc board of thislees are salisfiedwith the peEfomMnce of the charity during tbe ycar aDdth¢
Position as at 2023. Itcy ¢otLsidcrthatthe charity is iti a strongposilion to continue its activities
during the cothing year and tbat tlLe charitJ4s ￿ets are 8dequ8t¢ to fidfjl its obligations.
Reserves Policy
The trustees wi8b to llmintain gen¢ral fuTh(1s' at a levEI to provide suffici6Lt fi￿d8 to mcct Ib¢ rat¢5
liability and to CODtinue to makc charitable expenditure amounting to at l¢ast the cl￿t level.
Rlsk M2ThagemeMt
The trustccs aTC a$stssing the rnajor risks to which the charity is exposed. in particular thos¢ relating
to its operations and finan¢es, ill ord¢r to put systems in place to mitigate exposure to the major risks.
Plans for theFuture
The charkty plans colltillUiDg tbe activities in the forthcoD]ing year subjed lo &&tisfactory fi]ndtng
arrangements.
Trustees Induction and Tr&iDillg
Most trllstc￿ are already familiar witb the pra¢ti¢al work of the charity. AddRtionally member5 are
itivitsd to meet with the dir¢¢tors and are given thE pr¢￿0￿S yefjTI minute8 of meetings, latest f￿an¢[al
statements attd also the booklet 'Guidallce for Ch￿lty Trustees, produced by OSCR. The booklet fully
outlirLCS the dutie6 and responsibilities of CTharity Trustees in scotl￿d.
When needs dictate the Board will atso have a tr&ining dayto discu￿ strategic pl8ntiing and
organis&tional devdopD]£nts.

POLBETH COMMUNITY HUB SCIO, Sco4￿06
FINANCIAL STATEMENTS AND TRUSTEES REPORT FOR THE YF_AR ENDELI 31 DECEMBER 2023
.REPORT OF THE TRUSTEES. (Contd.)
FOR THE YEIIR ￿ND￿D 31ST DLCElVtBER 2023
RupDAsAbllltie5 Df JloArd of ma￿lE￿[￿c￿t
The h￿￿'d ofdirectors (Ivho ars dlgJ ITUSt¢es Df ¢lLe ch&rity for the putyoses of charity law} aTC
T¢8pottsible for preparing finunoial sEaie]nenis for each fuiaticial year whibb ¥iv¢ a trL7C aiid frtir
view of tb¢ state of afra1￿ of the charitsble ¢otnpaThy and of its illcoming resources and application
ufr¥stsiiiLeli, jllLludin8 the net incorrK 4nd cxpcllditUT¢, tor thc fmaD¢ial y¢8r. In preparing thes¢
fthanciat st8temellts tFAe dir￿￿013 #re required to:
select suit¥ble acctsuDting po]iGi¢b thGn apply Ihtm cni?4istelltly.
observe the n￿thodS and prinGipl&s of thc L'h4rits¢s liORP,'
tyhake judgemellts estimates that ar6 reasoDable pTh￿ent..
prepare financial &t8tements on the going micern basis unless it is
inappTopriate to presT]me tbat th¢ rhaTity will cojilinue in b￿gine$S-
state w￿¢t1￿r applicable &ccountillg standards and statements of r¥com¥nEnd6d
p￿tIre hayc bc¢n lollowcd, subject to wy maknial rfep￿tures disrlosed and
explaineil iii LI￿ finonGial statcm¢nls.
Tho tru5tsxs are responsible for tnaititainillg adequate a¢c¢)utstin8 ￿e0rd5 tbat di￿10￿¢ with
rea8onable accura¥y 4t auy li￿￿ lh¢ Ill￿1101&1 poiiti(sn of thts olwity and to Cll*Lble them to ¥tysure
tbat the fiThallLidl statements Lomply with thc CharRties aTid Tru.¥lckn In￿81￿c￿t (Scotland) Act 2005
and thc Charitics Accounts (b¢otl&nd) Re8ulations 2006 (as amended). They are alsu rttspi)nxible
for 8af¢8uardingihc 95S¢ts of tho chariry and h¢n¢e forknkitigrea8onabk Steps for the prevention
d detection of frdixi and ()th¥i' iTTesulariti¢s.

POLBETH COMMUNITY HU8 SCIO, SC048906
FINANCIAL STATEMEtWS AND TRUSTEES REPORT FOR THE YEAR ENDED 31 OECEMBER 2023
STATEMENT OF FINIINCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST.DECENBKR 2023
2023
2023
2023
2022
ote
Unrestricted
Restricted
Total
Total
Tncome from..
Grants and Colltraots
Dollations Legacies
Charitable Activities
tnvcsttu¢L¢ Jncome
Total tncome
Bxp¢nditLJre Oll
Cbaritable Activities
Total Exp6llditLWe
12,840
8,418
33,6(M>
138,095
150,935
8,418
33,600
26
192,979
98,515
23,157
14.939
20
136,631
54,884
138,095
5Q,-498
50.398
144.742
144.742
195,140
195 140
209,376
209,376
Net lttcomel(Exp¢nditure)
4,486
{6,647)
(2,161)
{72,745)
Reconciliatioll of Futtds
Funds brought Forward
Funds Carried Fonvard
38,343
42,829
42,666
36,019
81,009
78,848
153,754
81,009

POLBETH COMMUNITY HUB SCIO, SC048906
FINANCIAL STATEMENTS AND TRUSTEES REPQRT FOR THE YEAR ENDED 31 DECEM8ER 2(Y23
BALANLLf SHEJrf AS AT 31ST DECEMBER 2023
2022
{£)
NDtB
(£)
LU1{REN￿ ASSETS
Debtors & PrepayEDenls
C￿h at Bank & in HtttLd
888
80,967
846
80.314
TOTAL CURREwf A&8EI'S
81,856
81,160
C.rcditOT.s falling duc within onc ycllr
13,703)
(151)
NET LUIUIBNT ASSB'I'S
78,153
81,009
NET ASSEIS
£78 153
£81,009
Re6triGted Funds
Tlnre8triGted Revenue Fu]K]
36,019
42,829
42,665
38,344
TOTAL CHAIUTY VUNDS
£78,848
£81.(K19
Thc fu)anGial $lafcEnGnts wcrc Lpproyed by the Board of TN81e¢8 on 06 DecBt
2024 were sigrled its beba]f by

POLBETH COMMUNITY HUB SCIO. SC048906
FINANCIAL STATEMENTS AND TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
NOTES TO THK ACCOUNTS
IfOR THE YEAR ENI)ED 31SY DKCEMBER 2023
l Actounting Polf¢1¢5
The prillcipal accoutrlitkgpolicies adopte￿ judgen]cDts attdk¢y sourc¢s of esbmation uxcertainty ill th¢
preparation of thc finthll¢ial StatCn￿)ts are lls follows..
Bask of Prep%ratlo
The finallcial slalem•Jts have beenpropared iTh a¢￿[da￿e with Accountuw and Reporiitig by Cbariti¢s'.
Statement OfRecommet￿ed Practico applicabl$ to tharities preparEJJg theiraccouLts in accordaDC¢ Wit
thc Financial Rcportits£ Stattdard &pplEcabl¢ in the iiKottd Republi¢ of Ireland (FRS 102) (¢ffeGtiv¢
Jattuiry 2019) (Cb4Tities SORP (FRS 102), TbE ¢]wfjtyis a public benefit entityas definedbyFRS JO2.
FuDd Atcoll#ting
ut￿£5¢[￿¢t¢d funds are avaiS&ble for use At the di8¢rdaon of the ttugtees in furth¢rawe of the geller&l
obj¢ctiv¢S of the charity. R¢5tTiCted are sthjcct to r¢stri¢tions Ott th¢ir¢xpeDditur6 I￿pOsed by the
donor or tbrr>ugb the tern￿ of dn dppea].
IDtome Recogrtitioll
InGom¢ is Iccognised whett the charity has tntitlementto Ibe fullds, auyperfotmattce coDdition8
xtt&¢hcd to thc item of incott)$ have b¢¢ll Tn6t, it is probable that the iticotne will bo [C￿1V¢d &ttdtbe
amount bertjtttsured r¢asonable certaiLty.
xpendlture RedogDttiott
Litsbi]ities ar¢ recogDi5ed as oxpcnditure as Soon as there is a legal OT WJ)strLKCtive obligatio
conJmittinB the charity lu that exp¢ndittwe, it is probable that settlement will bc required alld the
amouut of the obligatiull Call be meH$uted reIiably. aT¢ Statcd inclusive of irrewvertsble vat.
GolDg Concern
At tb¢ ti]n¢ of approving th¢ fiDallGial slaltmeDls th¢ directors (Mtho arc knDwD trust¢es for
th¢ pwpose of charity law) have a rcasoJJabl¢ ¢xpeotstion that the charity hBs lldequate resources to
tktinue xti operational exislEnce fur Ihc forse¢abl¢ ￿ture.
Thus the directDTS cottlinuo to adopt the going concern basis of accounting illpreparing the fijjattcial
8tatwKnls, The directors ¢onsid¢rth#t there 8re no mateTi&l UThGertaintie8 about the chwtity's ability to
co￿¢]n￿e as a goillg coDc¢rn.
2 T*satloD
As a ¢h8rity, Polbeth CoJLmuDity Hub IÈ exempt from lax on inw]ne gal￿ fallillgwithiD the
provisiolls of ilkB ED¢ome and Coxpor&tion Taxes A¢t2010. No tsx cbarges hav¢ ariseD in the chority.

POLBETH COMMUNITY HUB SCIO. SC048906
FINANCIAL STATEMENTS AND TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
3 An#lysls of Income
2023
2022
UDrcstrl¢ted Restrkt¢d
GtaLts and Contraets
Robertsoll TNst
WLC Third Sector
West Lothian DevelopmcntTnst
VSGW Food Netwod(
Portac&biL
WLC Town Centre Fundillg
Volulltary Sector Gatsw2y
Wcst Lothiall CobAcil-RCLD fulldiDg
Leven%￿at.I[llst1Ad
Inipact FuttdittgParM¢rs,
Nal'I LuÉlery CommuThity tL8d
WL FoodN¢twork
WLC- AdultIkartiiti8
Sumwerof Fur
Other
12,000
45,677
24,760
5,775
12,000
45,677
24.760
5,T15
13,81X)
21,485
9,852
9,000
16,130
7,732
18,761
10,260
9,000
16.130
7,732
18,761
10,260
19.084
14,982
5500
4168
9644
Total
150,935
150,095
98,515
Charitablc Activities
Dollgtion6
Interest
33.600
8,418
26
33599.69
8418.28
26
23,157
14.939
20
42,044
150,935
J92,139
136,631
4 Debtors
2023
{£1
2022
{£1
Trade Debtors
888
846
888
846
5 Cash at BaJk & OL 118lld
2023
{£1
78,204
2763
(£}
79,944
370
Current Aewwit
Cash on Halld
80,967
80,314
6 Cr¢ditors
2023
1£)
734
2969
Z022
(¥
151
Trade Creditor8
Oth¢r CteditotS
3703
151
10

POLBETH COMMUNITY HLI8 SCIO, SC048906
FINANCIAL STATEMENTS AND TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
7 Ch4ritAbl¢ Activities
2023
2023
Unrestrltted Il£strAct
2023
Tot#]
2022
TotAI
Staff Co8ts
Repdirs & Maititenallc¢
Cotssumables & Supplies
Ligbt, Power, He8tillg
Collsulting
Staff Training
Legal & Profcssional Pecs
Cleaning
T¢l¢phone
Jnsur&Dc¢
SubscriptioDs
Office Costs
43,533
4,673
9,630
11,673
6,326
4,555
5,712
E.915
1,922
1,641
788
880
36,706
22,292
27,472
80,240
26,965
37,102
11,673
8,076
4,555
5,712
1,968
1,922
1.641
932
1,586
109,095
15,429
29,319
10.364
2,494
14,039
19226
1,900
2.005
1,600
900
3,005
1,750
53
144
706
93,247
89,122
182,370
209,376
Net
opeming MoYemÉut
2023
Closlng
4,910
3,317
240
1.690
9,183
14,707
8,572
840
1,533
250
757
419.
6.271
8,851
1,190
255
85
527
13,205
373
170
183
130
-2954
2,161
6,600
12,500
14,947
8.572
840
WL Development Trnst
WL Third Sector
MoThisons
ASC Food Prep
Albert Hwit
Asda
Awards for All
Comm Lottery- Exten810tt
Nat [￿ttery CommunityL
Nat LottEryPortacabi
scvo
Sun)mer of Play
Summer DfFutt
W¢st CalderHarburn CDT
WL FoodNetwork
WLC Food Event
WLC Adult Training
Cash forKids
Chtistmas Decorations
Unrestriclcd
1,533
250
757
419
6271
8851
1190
255
85
527-
13205
373
170
183
130
38,343
81,009
35,389
78,848