2025-04-30-accounts

WEST LOTHIAN FOODNETWORK(SCIO)

FINANCIAL ACCOUNTS FOR THE
YEAR ENDED31ST MARCH 2025

Charity No SCO53304

==> picture [188 x 32] intentionally omitted <==

----- Start of picture text -----
WEST LOTHIAN FOOD NETWORK (SCIO)
CHARITY INFORMATION
YEAR ENDED 31ST MARCH 2025
----- End of picture text -----

==> picture [328 x 205] intentionally omitted <==

----- Start of picture text -----
Trustees .z
a a
ee a
Charity Number SCO53304
----- End of picture text -----

Page 2

WEST LOTHIAN FOOD NETWOEK (SCIO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2025

The trustees present their annual report for year ended 31st March 2025.

The financial statements comply with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting & 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).

Purpose and Objectives

The organiation's purposes are (a) the prevention or relief of poverty (b)
the advancement of education (c) the advancement of health and (d) the
relief of those in need by reason of age, ill health, financial hardship or
any other reason.

Results for the Year

The results for the year ar � detailed on the Statement of Financial Activities.

Reserves Policy

The trustees wish to maintain general funds at a level to provide
sufficient funds to meet the rates liability and to continue to make
charitable expenditure amounting to at least the current level. The
committee believe the current level of reserves to be sufficient for
this purpose.

Risk Management

The committee is assessing the major risks to which the charity is
exposed, in particular those relating to its operations and finances,
in order to put systems in place to mitigate exposure to the major risks.

Plans for the Future

The charity plans continuing the activities in the forthcoming year
subject to satisfactory funding arrangements.

Trustees Induction and Training

Most trustees are already familiar with the practical work of the
charity. Additionally, members are invited to meet with the directors
and are given the previous year's minutes of meetings, Memorandum and
Articles of Association. latest financial statements, major reports and
also the booklet 'Guidance for Charity Trustees' produced by OSCR. The
booklet fully outlines the duties and responsibilities of Charity
Trustees in Scotland.

When needs dictate the Board will also have a training day to discuss
strategic planning and organisational developments.

TRUSTEE

==> picture [190 x 72] intentionally omitted <==

DATE

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WEST LOTHIAN FOOD NETWORK (SCIO) FOR THE YEAR•• ENDED 31ST MARCH 2025

I report on the financial statements of the above charity for the year
ended 31 March 2025 which comprise 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 (cl of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as re � uired un � er 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 any 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 c'ause 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 8 of the 2006 Accounts Regulations have not been met, or

• (2) to which, in my opinion, attention.should be drawn in order to enable a proper understanding of the accounts to be reached.

==> picture [282 x 97] intentionally omitted <==

Date

Page 4

 WEST LOTHIAN FOOD NETWORK {SCIO)

 STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST MARCH 2025

Note Incoming Resources; Incoming Resources from generated funds; Grants&Donations 2 Total Incoming Resources 2 Resources Expended; Cost of Charitable Activities CharitableProjects 3 Governance Costs 4 Net Movement in Funds 5 Reserves Brought Forward 5 Reserves Carried Forward 5	2025 £ Unrest 210,000	2025 £ Rest	2025 Total 210,000 210,000 197,052 900 197,952 12,048 12,048
	210,000
	197,052 900
	197,952
	12,048 12,048

Movements in funds are shown in the notes to these financial statements.
None of the charity's activities were acquired or discontinued during
the financial year.

There were no recognised gains or losses other than the susplus for the
year.

Page 5

WEST LOTHIAN FOOD NETWORK{SCIO)

BALANCE SHEETAS AT 31ST MARCH 2025

==> picture [423 x 460] intentionally omitted <==

----- Start of picture text -----
Note 2025
£ £
CURRENT ASSETS
Sundry Debtors 12,948
12,948
CREDITORS; Amounts falling
due within 12 months
Accrued Charges (900)
NET CURRENT ASSETS 12,048
NET ASSETS £ 12,048
REPRESENTED BY:
FUNDS;
Unrestricted Funds 5 12,048
Restricted Funds 5
TOTAL FUNDS 5 £ 12,048
The financial statements were approved by the Board of Trustees
on and were signed on its behalf.
Trustee
Approved
....19.November 2.025 •
----- End of picture text -----

Page 6

WEST LOTHIAN FOOD NE'IWORK (SCIO) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025

1 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 Accounting

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 Lothian Food Network meets the definition of a public benefit entity
under FRS 102. Assest and Liabilities are recognised at historical cost.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees
in furtherance of the general objectives of the charity.

Restricted funds are subject to restrictions on their expenditure imposed
by the donor or through the terms of an appeal.

Incoming Resources

All incoming resources are included in the Statement of Financial Activities
where the charity is entit·led to the income and that the amounts can be
quantified with reasonable accuracy.

Resources Expended

Expenditure is recognised on an accruals basis as a liability is incurred.
Expenditure includes vat as the charity is not vat registered therefore the
expenditure is reported on a vat inclusive basis.

General Fund

The general fund represents income received and expenditure incurred in respect
of the day to day running of the charity.

Going Concern

These financial statements have been prepared on the going concern basis which
assumes the charity will continue its operations. The Trustees believe this
will be the case.

Taxation

As a charity, West Lothian Food Network is exempt from tax on income and gains
falling within Section 505 of the Taxes Act 1988 or Section 256 of the Taxation
of Chargeable Gains Act 1992 to the extent that these are applied to its
charitable objects. No tax charges have arisen in the charity.

Page 7

WEST LOTHIAN FOOD NETWORK (SCIO) NOTES TO THE ACCOUNTS FOR YEAR ENDED 31ST MARCH 2025

2 Incoming Resources

Grants& Donations Unres'd Restricted Transfer from West Lothian Food Network 50,000 West Lothian Council 160,000 210,000	Total 50,000 160,000 210,000

3 Cost of Charitable Activities

Charitable Donations Loganlea Miners Kitchen at WestCalder West Lothian Womans Aid Playworks The Vennie SBFVG FJSS CommunityAction Blackburn The Larder WhitburnCDT West Lothian YAP Kidzeco BridgeCommunityProject WLAWN Polbeth Community Hub Broxburn United Fauldhouse&Breich Valley Armadale&BlackridgeCFB TrainingGrant Expenses 4Governance Costs Independent Examiners fee		Unres'd Restricted £ £ 16,700 12,315 3,400 7,200 22,600 14,000 16,700 9,200 34,400 7,800 14,900 12,800 3,650 2,600 5,400 800 2,000 1,500 187,965 9,087 197,052 Unres'd Restricted £ £ 900 900	Total £ 16,700 12,315 3,400 7,200 22,600 14,000 16,700 9,200 34,400 7,800 14,900 12,800 3,650 2,600 5,400 800 2,000 1,500 187,965 9,087 197,052 Total £ 900 900

Page 8

WEST LOTHIAN FOOD NETWORK {SCIO)
NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST MARCH 2025

5 Movement in Funds

Opening Funds Incoming Resources Outgoing Resources Closing Funds	2025 2025 2025 Restricted °£ Unrestricted £ Total £ 210,000 210,000 (197,952) (197,952) 12,048 12,048

• 6 Trustee Remuneration and Related Party Transactions

During the year ended 31st March 2025 no trustee or any other person
related to the charity received any remuneration.

No trustee or other person related to the charity had any personal interest in
any contract or transaction.

;

| a . - ° . *. . 7 Page 3 : INDEPENDENT BXAMINER‘S REPORT . : FOR THE YEAR ENDED 31ST MARCH 2025 © | : TO THE TRUSTEES OF WEST LOTHIAN FOOD NETWORK {(SCIO) . i I report on the financial statements of the above charity for the year — . ended 31 March 2025 which cotfiprise Statement of Financial Activities, . Balance Sheet and related notes, , i 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 | 1042) {a} to (cc) of the 2006 Accounts Regulations does not apply. tt is my SC ' 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. | . - -, + Basisof Independent Examiner's statement ! '“oe". MyCharitiesexaminationAccountsis carried(Scotland)out Requlationsin accordance2006.withAnRegulationexamination11 ofincludesthe a '. review of the atcounting records kept ‘by the charity and a comparison of thé 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 any such matters. The procedures undertaken do se not provide all the é¢vidence that would be required in an audit, and . ' Consequentlyaccounts. . T do not expresa an audit opinion ooon the view given by the i _ Independent Examiner's Statement - In the course of my examination, no matter has come to my attention: .-_ {1} which gives me reasonable cause tobelieve 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 Requlations and; , woe fo prepare accounts which accord with the accounting records and comply ‘with Regulation 8 of the 2006 Accounts Regulations have not been met, or (2) to which, in oy opinion, attention should be ‘drawn in order to enable a ! ai reached. : ,

West Lothian Food Network 20-22 King Street, Bathgate, EH48 1AX.

« x WEST LOTHIAN FOOD NETWORK

Tel: [phone]

Email: [e-mail]

West Lothian Food Network Trustee Report — 01 April 2024 - 31 Mar 2025

Board of Trustees

Co-ordinatorPR Support

The West Lothian Food Network is a registered charity in Scotland NO. SC053304

1. Administration

This report provides an overview of Food Network activity from 01 Apr 2024 to 31 Mar 2025. The report details the key activities and the learnings and the challenges that arose during the year.

For information, Q2 data collection was conducted by two processes: Manual collection and the FORT CRM system. This was because there was a transition from one reporting process to another.

All administration has been carried out with the support of VSGWL staff.

1. Structure, Governance and Management

The Governance, Management and Structure of the West Lothian Food Network has been overseen by the Trustees named above.

1. Objectives and Activities

Food is an essential element in the sustainability and quality of life. It has an impact on everyone physically, mentally, emotionally, socially, and financially. West Lothian Food Network believes everyone has the right to access fresh, nutritious and affordable food of their choice.

We are committed to achieving the following goals:

• e Ensuring that no-one in West Lothian Goes Hungry.

• e Promoting food with dignity.

• e Signposting.

• e Providing choice

• e Promoting healthy and balanced eating.

West Lothian Food Network is a registered charity in Scotland No. SC053304

& 4 WEST LOTHIAN FOOD NETWORK

West Lothian Food Network 20-22 King Street, Bathgate, EH48 1AX.

Tel: [phone] Email: [e-mail]

• e Providing clear and consistent

• e Building community food knowledge, skills, and resources.

• e Collaborative working

• e Protect the sustainability and environmental impact of our food systems.

4. Achievements and Performance

An appeal was made for financial support, and West Lothian Council granted the Network with a further £100,000 to help towards sustainability. The grant was highly appreciated by the West Lothian Food Network, it’s members, and the beneficiaries.

• e The West Lothian Food Network was granted the legal SCIO Status following the required submission process set out by OSCR, including the constitution.

• e Board of Trustees formed. e Number of meals provided 2024 — 2025 = 74,903

• e Allrequired data categories collected.

• e Change of data process managed and recorded.

• e Collaborative working

• e All meetings managed, minutes taken and shared, actions completed, reports compiled and shared appropriately.

• e Expression of Interest and funding managed and distributed.

• e Funding Applications submitted

• e Social Media posts and Continuous promotion of The West Lothian Food Network managed.

• e Public speaking and promotional events

• e Appeals completed and further support granted from West Lothian Council and the Anti-Poverty Team

• e Continuous improvement sessions

5. Future Plans

The future of the West Lothian Food Network will continue to:

• e Work with The Scottish Government

• e Work with Public Health Scotland

West Lothian Food Network is a registered charity in Scotland No. SC053304

West Lothian Food Network 20-22 King Street, Bathgate, EH48 1AX.

© x WEST LOTHIAN FOOD NETWORK

Tel: [phone]

Email: [e-mail]

• e Collaborative working with West Lothian Council

• e Work With West Lothian Anti-Poverty Team

• e Work With Jamie Olivers Ministry of Food

• e Train the Trainer Programme

• e Aggressively look and apply for Funding

• e Look at sustainability

6. Financial Report

The funds for The West Lothian Food Network were channelled through the VSGWL bank account. A panel was in place for the funding applications received for each quarter. The funds were distributed to each member organisation by the VSGWL Finance Manager via the VSGWL bank account. The allocation of funds to member organisations for each quarter is shown in the table below:

|DetailedFund
po|FundAllocationtoMemberOrganisations2024/25
|
Quar ers| Quarter2| Quarter3| Quarter4
Amount|FundAllocationtoMemberOrganisations2024/25
|
Quar ers| Quarter2| Quarter3| Quarter4
Amount|FundAllocationtoMemberOrganisations2024/25
|
Quar ers| Quarter2| Quarter3| Quarter4
Amount|||FullYear
Total| |---|---|---|---|---|---| |Organisation|||£||£| |Logantea Miners|£4,800.00 ||£4,700.00 ||£3,700.00 | £3,500.00|||£16,700.00| |Kitchen atWestCalder|£3,115.00|£3,200.00|£3,000.00
£3,000.00||£12,315.00| |West LothianWomen’sAid
Playworks|£1,000.00
£2,500.00|
£6,500.00 ||£900.00
£2,200.00|
£6,100.00 ||£750.00
£750.00
£2,500.00|
-
|
£5,000.00|
£5,000.00|||£3,400.00
£7,200.00
£22,600.00| |SBFVG|£4,000.00|£3,800.00|£3,200.00
£3,000.00||£14,000.00| |FJSS
Community Action Blackburn|£5,000.00
£2,500.00
||£4,200.00 |
£2,700.00|£3,750.00 | £3,750.00
£2,500.00
£1,500.00|||£16,700.00
£9,200.00| |The Larder
WhitburnCDT|£9,500.00
£2,800.00
||£9,400.00
-|£7,750.00 | £7,750.00
£2,400| £2,600||£34,400.00
—-£7,800.00| |WLYAP
£4,000.00
/Kidzeco
= ~—|~——sé$3,000.00
+||£3,900.00
£3,800.00||£3,500.00
£3,500.00
£3,000.00|
£3,000.00|||£14,900.00
£12,800.00| |BridgeCommunityProject|£1,250.00|—-£900.00||£750.00,
£750.00||£3,650.00| |WLAWN
£1,000.00
PolbethCommunityHub
|
- |
BroxburnUnited
|-|
FauldhouseandBreichValley
| - |
ArmadaleandBlackridgeCFB |
-
|
‘Total
=
—|£50,965.00|||£600.00
£500.00
£500.00
£1,800.00|
£1,800.00/
£1,800.00|
ggoooof
- | - |
£900.00
£400.00
£700.00 |
- |
£500.00) £1,000|
£49,900.00|£45,000.00|£42,100.00||||£2,600.00
£5,400.00
£800.00
£2,000.00
£1,500.00
£187,965.00|

West Lothian Food Network is a registered charity in Scotland No. SC053304

West Lothian Food Network 20-22 King Street, Bathgate, EH48 1AX.

© x WEST LOTHIAN FOOD NETWORK

Tel: [phone]

Email: [e-mail]

The West Lothian Food Network applied to the Bank of Scotland to have its own independent bank account. The process from applying to completion was around six months. Various bank errors in their process are the reasons for the delays. The West Lothian Food Network did receive three different compensation amounts. Some issues are still ongoing with PIN access. This has proven to be very challenging.

The accounts for 01 Apr 2024- 31 Mar 2025 have been submitted for a full audit to:

Brian Maloney & Co

Certified Accountants Brian Maloney F.C.C.A 15A West End West Calder EH55 8EH

A copy of the audited accounts is with this report for your perusal.

7. Final Approval

==> picture [401 x 38] intentionally omitted <==

----- Start of picture text -----
The chai os signed the final approval of this Trustee
Statement, with the approval of all trustees of The West Lothian Food Network.
----- End of picture text -----

==> picture [130 x 78] intentionally omitted <==

----- Start of picture text -----
Print Name
Signature -
Date- 24 II. 2§
----- End of picture text -----

West Lothian Food Network is a registered charity in Scotland No. SC053304