:
WEST CALDER COMMUNITY EDUCATION ASSOCIATION SCIO
SSeSREPORT SEAND FINANCIALNN LAL STATEMENTSSTATEMENTS FORFOR THETHE YEAR ENDED 31 MARCH 2025 Charity No §C049312
z Tt. WN SCI , TRUSTEES REPORT YEAR ENDED 31 MARCH 2025
1
The Trustees present their report and financial statements for year ended 31st March 2025.
The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (PRS 102) (effective 1 January 2019).
Our purposes and activities
The charity is a Scottish Charity Incorporated Organisation (a SCIO) incorporated on 21 May 2019.
The charity is controlled by the trustees who meet on a regular basis to discuss the management of the charity.
Financial Review
The results for the period are detailed in the Statement of Financial Activities. P
The trustees are satisfied with the performance of the charity during the year and with the position at 31st March 2025.
Risk Management
The trustees have assessed the major risks to which the trust is exposed. In particular those related to the operations and finances of the charity and are satisfied that systems are in place to mitigate their exposure to these risks. .
Trustees and Trustees Interests
i
The present level of funding is adequate to support the continuation of activities for the forseeable future and the trustees consider the financial position of the charity to be satisfactory.-
Reserves Policy
Z
All money raised for, or on behalf of the trust shall be applied to further the project of the charity and for no other purpose. Where monies are donated towards a specific project these shall be classed as Restricted Funds and shall only be applied to the specific project for which they were intended. All other monies raised or received will be classed as Unrestricted Funds and used for the objectives as detailed.
Plans for Future Periods
The charity plans continuing the activities in the forthcoming year subject i unding arrangements.
TRUSTEE
DATE
~—
~
Page 2
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF WEST CALDER COMMUNITY ASSOCIATION, SCIO FOR THE YEAR ENDED 31 MARCH 2025
I report on the financial statements of the above Charity for the year ended 31 March 2025 which comprise the Statement of Financial Activities, Balance Sheet and related notes.
Respective responsibilities of Trustees and Examiner The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity’s trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner’s statement
My examination is carried out in accordance with Regulation 11 of the ; Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations , from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements; | to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and; to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met or |(2) to which, in my opinion,i attentionaccountsshouldto bebereached.drawn in order to enable a Date QO NAN NASA \ HOM
aa.
WEST CALDER COMMUNITY EDUCATION ASSOCIATION SCTIO
3
é
7
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 MARCH 2025
| 2025 | 2025 | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|---|
| £ £ |
£ | ||||||
| income | “Note | Unrest | Rest | Total | Total | ||
| Incoming Resources | from | ||||||
| trading activities: | |||||||
| Charitable Trading | 6 | 99,922 | 16,224 | 116,146 | 80,310 | ||
| Incoming Resources | from | . | |||||
| Charitable Activities | |||||||
| Grants & Donations | 5 | 413 | 153,544 | 153,957 | 161,047 | ||
| Investment Income | 4 | 26,730 - 26,730 21,405 a ee ee |
|||||
| TOTAL INCOME | 127,065 | 163,768 | 296,833 | 262,762 | |||
| er | erRA | ||||||
| Expenditure On ; |
|||||||
| Charitable Activities Support Costs |
162,675 960 |
253,804 / = |
416,479 960 |
189,967 900 |
|||
| ee | |||||||
| TOTAL EXPENDITURE | 163,635 253,804 417,439 190,867 cg cas |
||||||
| NET MOVEMENT IN FUNDS | 12 | (36,570) | (84,036) | (120,606) | 71,895 | ||
| Reconciliation of Funds: | |||||||
| Funds brought Forward | 12 | 53,404 | 127,437 | 180,841 | 108,946 | ||
| Transfer of Funds | (2,350) | 2,350 | - | - | |||
| a=" | |||||||
| Total Funds Carried | Forward | 12 | 14,484 | 45,751 | 60,235 | 180,841 | |
| —————————————————<—{——; XXX&&_X——— |
Movements in funds are shown in the notes to these financial statements.
None of the charity’s activities were acquired or discontinued during the above two financial years,
There were no recognised gains or losses in 2025 or 2024 other than the surplus for the year.
4
WEST CALDER COMMUNITY EDUCATION ASSOCIATION SCIO BALANCE SHEET AS AT 31ST MARCH 2025
| Note | 2025 | 2024 | |||||||
|---|---|---|---|---|---|---|---|---|---|
| £ | £ | ||||||||
| TANGIBLE ASSETS | F | 252 | 251 | ||||||
| CURRENT ASSETS | . | ||||||||
| Debtors | 385 | 264 | |||||||
| Stocks on Hand Cash at Bank & on |
Hand | 1,000 59,499 |
1,000 180,226 |
~ | |||||
| 60,884 | 181,490 | ||||||||
| LIABILITIES | |||||||||
| Creditors falling | due within | 8 | (900) | (900) | |||||
| one year | |||||||||
| (900) | (900) | ||||||||
| NET CURRENT ASSETS | ; | 59,984 | 180,590 | ||||||
| NET ASSETS | 60,235 | £ | 180,841 | ||||||
| THE FUNDS OF THE CHARITY | |||||||||
| Restricted Funds | 12 | 45,751 | 127,437 | ||||||
| Unrestricted | Fund | - General | 12 | 14,182 | 52,290 | ||||
| Designated Funds | 12 | 302 | 1,114 | ||||||
| TOTAL FUNDS | 12 | ; | 60,235 | £ | 180,841 | ||||
| These financial | statements were | approved by the | Board of Trustees | on | and | ||||
| were signed on | i | alf. | |||||||
| . |
TRUSTEE
==> picture [24 x 7] intentionally omitted <==
----- Start of picture text -----
DATE
----- End of picture text -----
WEST CALDER COMMUNITY EDUCATION ASSOCIATION SCIO NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 MARCH 2025
5
.
| |
!
:
,
Ll Accounting Policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
Basis of Preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) (charities SORP FRS 102) The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). West Calder Community Education Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are recognised at historical cost. .
Fund Accounting
Unrestricted funds are available for use at the discretion of the management committee in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions imposed by the donor or through the terms of an appeal. ;
Incoming Resources
All incoming resources areincluded in the Statement of Financial Activities when the charity is entitled to the income and the amounts can be quantified with reasonable accuracy.
Expenditure Recognition Expenditure is recognised on an accruals basis as liability is incurred. Expenditure includes any vat which cannot be fully recovered and is reported as part of the expenditure to which it relates.
Allocation of Support Costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities.
Tangible Fixed Assets
Depreciation of fixed assets is stated at cost less depreciation. Depreciation rates are as follows:
; . Equipment ; 25% straight line
- 2 Net Incoming Resources
This is stated after charging;
| 2025 | 2024e | |||
|---|---|---|---|---|
| £ | £ | |||
| Independent | Examiners | Fees | 960 | 900 |
As a charity, West Calder Community Education Association is exempt from tax on income and gains to the extent that they are applied to its charitable objects. No tax charges have arisen in the charity.
3 Taxation
WEST CALDER COMMUNITY EDUCATION ASSOCIATION SCIO 6 NOTES TO THE ACCOUNTS FOR YEAR ENDED 31ST MARCH 2025
4 Investment Income
.
.
| 4 | Investment Income | |||||
|---|---|---|---|---|---|---|
| Unres‘d | Rest’d | 2025 | 2024 | |||
| £ | £ | £ | £ | |||
| Hall Lets Bank Interest |
24,312 2,418 |
- - |
24,312 2,418 |
16,125 5,280 |
||
| a | ||||||
| 26,730 | - | 26,730 | 21,405 | |||
| aeaeaeesssanammqmOQOnnnunauoananauaummm | SS | |||||
| 5 | Income from Charitable Activities | |||||
| Unres‘d | Rest’d | 2025 | 2024 | |||
| £ | £ | £ | ||||
| National Lottery Community Fund West Lothian Council - Core Fund West Lothian Council - Business Support WestLothianCouncil -SummerofFun |
- - - - |
12 - - 5,000 |
12 - - 5,000 |
54,820 25,000 21,000 5,000 |
||
| West Lothian Development Trust | - | 24,380 | 24,380 | 950 | ||
| RCLLUD | me | 57,810 | 57,810 | = | ||
| WCHCDT Drapes & Lighting | - | 2,450 | 2,450 | ~ | ||
| Levenseat Trust West Lothian Food Network |
- | 21,884 572 |
21,884 572 |
10,855 12,460 |
||
| Impact Funding | - | 10,500 | 10,500 | 11,658 | ||
| WLVSG 23 | - | 12,315 | 12,315 | - | ||
| WLVSG 25 Homework Foundation Scotland |
, | « - |
_ 813 5,000 |
813 5,000 |
- - |
|
| WLC Pensioners Grants | - | - | - | 618 | ||
| Robertson Trust | . | - | 10,000 | 10,000 | 11,000 | |
| Carefs | - | 2,677 | 2,677 | 6,692 | ||
| Donations | - | 131 | 131 | 162 | ||
| Signing for Health | 413 | - | 413 | - | ||
| Other Grants | = | a | 832 | |||
| 413 | 153,544 | 153,957 | 161,047 | |||
| 6 | Incoming Resources from Trading Activities | |||||
| Unres‘d | Rest’d | 2025 | 2024 | |||
| £ | £ | £ | £ | |||
| Brunch Club | 63,650 | - | 63,650 | 49,972 | ||
| Sundry Income | 6,633 | = | 6,633 | 917 | ||
| Annual Subscriptions | - | = | ~ | 467 | ||
| Fitness Suite & Gym Membership | - | 8,869 | 8,869 | 7,639 | ||
| Youth Club | = | 706 | 706 | 600 | ||
| Events & Activities | . | 1,115 | - | 1,115 | 80 | |
| Groups and Classes | - | 6,649 | 6,649 | 5,358 | ||
| Photocopying | - | - | - | 26 | ||
| Community Shop | 28,524 | - | 28,524 | 15,252 | ||
| 99,922 | 16,224 | 116,146 | 80,310 |
==> picture [1 x 5] intentionally omitted <==
----- Start of picture text -----
|
----- End of picture text -----
==> picture [60 x 2] intentionally omitted <==
----- Start of picture text -----
F g
----- End of picture text -----
7
WEST CALDER COMMUNITY EDUCATION ASSOCIATION scrIo NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2025
7 Fixed Assets
,
| Fitness | Centre | ||||
|---|---|---|---|---|---|
| Equipment | Equipment | Total | |||
| £ | £ | £ | |||
| As at lst Additions |
April 2024 during Year |
> - |
Sul “ |
251 = |
|
| Deprecation for Year | 7 | = | - | ||
| ; | |||||
| As at 31 | March 2025 | - | 251 | 251 | |
| = | 8Bae“*qCOCOOSoSoOuOouu0uO0O)O0anaoaoaoaooaoaoOOOOll | Lx | |||
| 8 | Creditors | - falling due within 12 months | |||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Sundry Creditors & Accruals | , | 900 | 900 | ||
| 900 | 900 |
9 Cash Flow
,
The charity has taken advantage of the exemption provided by SORP (FRS 102) not to prepare a cash flow statement for the year.
10 Wages and Salaries
| Wages and Salaries | |||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Wages & Salaries | 205,178 | 97,400 | |
| Pension Costs | 3,190 | 910 | |
| . | 208,368 | 98,310 |
No employee earned more than £60,000 in the year.
Average number of employees was 5 (2023 - 5).
|
WEST CALDER COMMUNITY EDUCATION ASSOCIATION SCIO NOTES TO THE ACCOUNTS
8
FOR PERIOD ENDED 31 MARCH 2025
,
12 Movement in Funds
| Movement in Funds |
|||||
|---|---|---|---|---|---|
| At | At | ||||
| 01/04/2024 | Income | Expenditure | Transfer 31/03/25 | ||
| UNRESTRICTED FUNDS | |||||
| GeneralFund | 52,290 | 126,652 | (162,410) | (2,350) | 14,182 |
| Community Events | 716 | - | (716) | ~ | iu |
| Senior Citizens | 56 | - | - | - | 56 |
| Signing for Health | 342 | 413 | _ (509) | - | 246 |
| a | |||||
| 53,404 127,065 (163,635) (2,350) 14,484 pe eye |
|||||
| RESTRICTED FUNDS | |||||
| 50+ Bowling | 335 | r | (315) | - | 20 |
| After School Club | 1,761 | 6,649 | (8,410) | - | - |
| Arnold Clark Comm Fund Baby & Toddler Group |
156 52 |
- 131 |
(156) (110) |
as - |
: 73 |
| Brunch Club | (3,881) | ca | - | 3,881 | - |
| Carers Grant Funding 16,886 Fitness Suite 1,396 Fitness Suite Partnership1,158 Fitness Suite Maint 1,513 |
2,677 8,869 - - |
(8,210) (6,880) (1,158) (1,513) |
- (3,385) - - |
11,353 Be - - |
|
| Food Event 2022 | 324 | - | (324) | - | - |
| Impact Funding | 2,320 | 10,500 | (12,820) | - | - |
| Levenseat Trust | (185) | 21,884 | (21,699) | - | - |
| National Lott Fund | 54,820 | 12 | (54,832) | = | ~ |
| Robertson Trust | 3,267 | 10,000 | (7,434) | - | 5,833 |
| WLDT Shop | 25,000 | - | (25,000) | - | - |
| West Lothian Dis Trust WL Food Network |
950 (2,426) |
- 572 |
- “ |
- 1,854 |
950 = |
| W L Dev Trust | 24,956 | 24,380 | (24,956) | - | 24,380 |
| WLC Summer of Fun | (1,412) | 5,000 | (3,588) | - | - |
| WLVSG 23 | (3,966) | 12,315 | (8,349) | - | < |
| Youth Club | 2,524 | 706 | ( 2,688) | - | 542 |
| Youth Forum | 1,889 | = | = | - | 1,889 |
| RCLLD | - | 57,810 | (57,810) | = | - |
| Foundation Scotland | - | 5,000 | (5,000) | - | - |
| WCHCDT Drapes & Lighting |
- | 2,450 | (2,450) | = | - |
| WLVSG 25 Homework | - | 813 | (102) | - | Fa |
| 127,437 | 169,768 | (253,804) | 2,350 | 45,751 | |
| TOTALFUNDS 180,841 |
296,833 | (417,439) | = | 60,235 |
Unrestricted funds are funds which are available to the trustees to use within the day to day activities of the charity.
Restricted funds are funds for specific purpose as requested by the donor.
13 Trustee Remuneration During the financial year ended 31st March 2024 no member of the Board of Trustees or any other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.
|
3
|
|
==> picture [366 x 566] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|FOR|THE|PERIOD|ENDED|31|MARCH|2025|
|2025|2024|
|£|£|
|INCOMING|RESOURCES|
|Brunch|Club|63,650|49,972|
|National|Lottery|Community|Fund|12|54,820|
|WLC|Core|Fund|28,524|25,000|
|WLC|Business|Support|=|26,000|
|WLC|Pensioners|Grant|(Brunch|Club)|e|1,568|
|WLC|Summer|of|Fun|16,408|=|
|WLVSG|25|Homework|813|di|
|Robertson|Trust|19,000|11,000|
|Levenseat|Trust|21,884|10,855|
|Foundation|Scotland|5,000|-|
|RCLLD|57,810|7|
|West|Lothian|Development|Trust|24,380|-|
|Carers|Grant|Funding|2,680|6,692|
|Community|Brew|6,125|7|
|Signing|for|Health|412|-|
|WCHCDT|Drapes|&|Lighting|2,450|-|
|Impact|Funding|-|Volunteer|Coordinator|10,500|11,658|
|W|L|Food|Network|:|572|12,460|
|Donations|131|162|
|Fitness|Suite|10,282|7,639|
|Youth|Club|706|600|
|Events|&|Activities|6,648|5,438|
|Interest|Received|2,418|5,280|
|Community|Shop|1,115|15,251|
|Hall|Lets|24,312|16,125|
|Photocopying|=|26|
|Subscriptions|.|7|467|
|Sundry|Income|1|1,749|
|296,833|262,762|
|OUTGOING|RESOURCES|
|Payroll|Costs|208,368|98,650|
|Brunch|Club|(Restricted)|46,403|31,560|
|Postage|&|Stationery|591|105|
|Advertising|and|P.R|(inc|website)|1,043|1.043|
|Centre|Activities|Project|23,020|8,327|
|Cleaning|1,006|54|
|Repairs|and|Maintenance|25,496|3,201|
|General|Building|Refurbishments|66,512|4,632|
|Training|&|Conferences|905|165|
|Vending|Machine|1,754|2,428|
|Bank|Charges|1,086|450|
|Fitness|Suite|2,206|2,493|
|Food|Shop|.|15,201|16,294|
|Membership|&|Licences|678|4,267|
|Insurances|1,522|1,567|
|HR|Support|and|I|T|Support|6,921|4,535|
|Bad|Debts|-|1,556|
|Sundry|Expenses|;|8,594|5,547|
|Professional|Fees|6,133|3,993|
|417,439|190,867|
|NET _SURPLUS/|(DEFICIT)|FOR|PERIOD|(120,606)|71|895|
----- End of picture text -----
i