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← West Calder High School Cares SCIO

2025-06-30-accounts

West Calder High School Cares SCIO Balance Sheet as of 31st October 2025

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Charity Registration No. $CO53731
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. ; As of 31st
Funds ! Funds | Funds =2025
£ H H £ £
Current Assets i
Funds with Bank of Scotland 837} 3,423 11,322 15,582
Net Funds as of 31st October 2025
Restricted and Designated Fund and Designated Fund Designated Fund Fund __BalancesBalances as of 31st October 2025 31st October 2025 October 2025 2025
Forward Current 31st Oct
Ase1st July 2025 Year 2025
1 Grants Received - Restricted £ £ £ £
University of Edinburgh 981 it) 0 981} Poverty Project
Society of WRI JWT Grant 1,800 0 0 1,800} Residential Camp
West Lothian Development Trust 860 0 0 860) Christmas Gift Giveaway Project
West Lothian _ RCLLD 21 0 Qo 21) Positive Intervention Programme
WC&HCDT 0 500 0 500} Z00 Passes
Robertson Trust 0 5,000 (868) 4,132] WCHSC Staffing cost & Laptops
Stafford Trust 0 3,000 it) 3,000}WCHSC Staffing
| [3,662]] 8,500} (868)
2 Donations - Restricted
WC&HCDTWC&H Community Council pod dd ChristmasChristmas GiftGift Giveaway 2024Giveaway 2024
a ee ee)
Total Restricted Funds EE) 3)
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Net Funds as of 31st October 2025

Restricted and Designated Fund and Designated Fund Designated Fund Fund __BalancesBalances as of 31st October 2025 31st October 2025 October 2025 2025

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Confidential
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rr raf
_
7]) \ Se| ae) | West Calder High School Cares SCIO
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APPENDIX 3

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Independent examiner’s report on the accounts v:
Report to the Charity name
Registered charity
number $C053731
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
to
24 October 2024 30 June 2025
Pages 1to 10 numbers [[of][ addtional]][[ addtional]] [[sheets)]]
Set out on pages out on pages on pages pages (remember to to include the page the page page
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Pages 1to 10 numbers[[of][ addtional]][[ addtional]][[sheets)]] | Set out on pages out on pages on pages pages (remember to to include the page the page page | Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 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 jy examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement Regulations. 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, | do not express an audit opinion on the view given by the accounts. Independent examiner's __|n the course of my examination, no matter has come to my attention [other than that Statement disclosed on the attached page*]

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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, attention should beneddrawn in order to enable a proper
Signed™: ate: oa ORES * OS
Name:
Relevant professional
qualification(s) or body
(if any): Cc IMA
ee a
"Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the
following page
OSCR will accept digital or typed signatures
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APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems Give here brief details of any items that the examiner wishes to disclose

.

West Calder High School Cares SCIO

Report and Accounts

9 Months to 30 June 2025

Scottish Charity No. $C053731

Page 1

Trustees’ Annual Report — 9 months to 30™ June 2025

The trustees present their first report and accounts for the West Calder High School Cares SCIO for the 9 months to 30" June 2025

Reference and Administrative Information

Charity Name West Calder High School Cares SCIO

Charity Registration Number $C053731 Contact Address West Calder High School Limefield Lane West Calder EHS5 8BF

Trustees and Principal Office-bearers

Chairperson:

Vice Chair: Treasurer: Secretary: Trustees:

independent Examiner

Bankers

Bank of Scotland Pic

Direct Banking PO Box 1000 BX2 1LB

Page 2

Structure, Governance and Management

Governing Document

West Calder High School Cares charity is a SCIO registered October 2024 and is administered in accordance with its constitution.

Recruitment and Appointment of Trustees

Members of West Calder High School Cares appoint the Board and those serving on the board are referred to as the Charity Trustees. The maximum number of charity trustees per the constitution is 10. No more than 6 shall be trustees elected at each AGM and no more than 4 shall be co-opted trustees. At each AGM all charity trustees appointed by the members shall retire from office but will be eligible for re-election. The charity trustees must elect from among themselves a chairman, treasurer and secretary all of whom will cease to hold office at the conclusion of the AGM, but then may be re-elected by the charity trustees.

Operational Management

The West Calder High School Cares charity trustees meet at least every quarter to review and consider the charities activities and financial matters.

Charity Purpose

The charity purposes are:

(a) the prevention and relief of poverty among pupils, their families and the wider community in the catchment area of West Calder High School

(b), the advancement of education among pupils of West Calder High School and of the wider community in the school's catchment area (c) the advancement of citizenship among pupils of the school and of the wider community in the school's catchment area in the catchment area of West Calder High School

(d) the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage in the catchment area of West Calder High School

(e) the promotion of equality and diversity in the catchment area of West Calder High School (f) the advancement of environmental protection or improvement in the catchment area of West Calder High School

Report from the Chairman

The year 2024 / 2025 has been both an exciting and challenging one for West Calder Cares. Successfully transitioning from being a charity to become a SCIO has been a rewarding experience as collectively we have worked towards achieving our Charitable Aims and Purposes as stated above.

Page 3

In addition to those services delivered directly by West Calder Cares we deliver services with our partner agencies:- Catchment Area Community HUBS; Good Connections; Development Trusts; Access2Employment; Social Policy and Advice Shop.

Additional to our own in school fund raising initiatives West Calder Cares has been supported in the delivery of these services by, and we offer our grateful thanks to our External Funders for their generous support:- Corra Foundation; Robertson Trust; West Calder & Harburn CDT; West Lothian Development Trust; Regional Community Led Local Development; Edinburgh University.

For their continued support West Calder Cares acknowledges and thanks the $6 students [one of whom Liam began as a volunteer, before becoming a Trustee]; the Parent Council at WCHS; the Staff at WCHS, Alan Cunningham, Allan Maclaughlan, Joe Ross and community volunteers.

Plans for the Future

Looking at 2025 and beyond the Trustees will be focusing on building the capacity of West Calder Cares to deliver its charitable aims and objectives.

West Calder Cares is one of very few Charities in Scotland that supports schools and individuals reduce the cost of the school day. We will continue this work and branch out further onto the community and link with like minded charities and organisations.

Financial Review

The West Calder High School Cares SCIO’s Annual Report and Accounts have been prepared under the fully accrued/SORP compliant accounts - The Statement of Recommended Practice - Accounting and Reporting by Charities.

The West Calder High School Cares SCIO made a surplus of £9,003 in the 9 months to end June 2025. Incoming resources totalled £19,527 and expenditure totalled £10,524.

Income from grants and donations amounted to £12,384 and income from fundraising £7,143. Restricted grant income received amounted to £11,554 from various funder organisations enabling funded activities and programmes to commence. Details of restricted funds are included in note 13 of the note to the accounts.

Expenditure on generating funds in the year amounted to £1,512. A further £9,012 was expended in delivery of charitable activities, of this total £7,864 was funded from the restricted grant awards secured.

Page 4

Reserves Policy

The Trustees have considered the reserves required and aim to maintain free reserves in unrestricted general funds at a level which equates to six months of expenditure on general charitable activities. Based on this first period of 9 months to June 2025 the Trustees estimate that general unrestricted reserves should be around £700. The balance held on reserves as of 30" June 2025 is £9,003 of which £863 are general unrestricted.

Statement of Trustees’ Responsibilities

Charity law requires the trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf:

Treasurer

Date:

Page 5

Statement of Financial Activities
9monthsto30thJune2025 Note General Designated Restricted
Funds Funds Funds TOTAL
£ £ £ £
Incomefrom:
Generated funds
Grants&Donations 1 830 0 11,554 12,384
Activities forgeneratingfunds 2 7,143 0 0 7,143
Charitable activities 3 0 0 0 0
Other 4 0 9) ie) 0
TotalIncome 7,973 0 11,554 19,527
Expenditureon:
Generatingfunds 5 1,512 0 0 1,512
Charitableactivities 5 1,147 0 7,864 9,012
Governancecosts 5 0 0 0 ie)
Total Expenditure 2,660 0 7,864 10,524
NetSurplus/(deficit)
-Netmovementinfunds		 5,313 0 3,690 9,003
Fundsbroughtforwardfrompreviousyear it) it) 0 it)
FundsTransferred 14 (4,450) 4,450 0 0
Total FundsCarried Forward 13 863
4,450
3,690
9,003
ee

Page 6

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Balance Sheet
As at 30th June 2025 Note
Fixed Assets / Leasehold Alterations
Fixed Assets 7
Current Assets
Debtors & Accrued Income 8
Prepaid Expenses 8
Bank and Cash 11
Less Creditors
Falling due within 1 year 9
Net Current Assets
Less Creditors
Falling due in more than 1 year 10
Net Assets
Unrestricted Funds
General funds 12
Designated funds 12
Restricted funds 12
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Total Funds

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£ £
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is)
0
0
0
9,003
9,003
0
9,003
0
9,003
863
4,450
5,313
3,690
9,003
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The accounts were approved by the trustees of the West Calder High School Cares SCIO on 14th November 2025 For and on behalf of the West Calder High School Cares SCIO

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Li RMRIAALNE EUREKA
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Chairman

Se EA en ee EN OTE ee ere P AT ELT ee

Treasurer

Page 7

West Calder High School Cares SCIO

Accounting Policies

The principal accounting policies, which have been applied in dealing with items which are considered material to the accounts, are set out below.

The charity has adopted the requirements of the Statement of Recommended Practice : Accounting and Reporting by Charities (issued February 2005).

Basis of preparation

The accounts have been prepared in accordance with applicable accounting standards and under the historical cost convention and in accordance with the Charites and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Statement of Recommended Practice : Accounting and Reporting by Charities (2005).

Funds

Funds are classified as either unrestricted funds or restricted funds, defined as follows.

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objectives of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund. In the 9 months to end June 2025 the Trustees approved transfers to the value of £4,450 to designated reserves. Details are included in note 14 to the accounts.

Restricted funds are funds subject to specific requirements as to their use declared by the donor or with their authority or created through legal processes, but still within the wider objectives of the charity.

Income

All income is included in full in the Statement of Financial Activities in the period to which the charity is entitled to the income. Grants and donations are recognised on receipt either as unrestricted or restricted funds according to the terms under which the grant or donation is made and when the amount can be quantified with reasonable certainty.

Expenditure

Expenditure is recognised on an accruals basis as the liability is incurred.

Fixed Assets, Leasehold Alterations

Fixed assets having a cost to the charity of over £250 and a useful life of at least four years are capitalised. Depreciation is provided on a straight-line basis to write off the cost or initial value over the estimated useful life.

There was no new capitalised expenditures in the 9 months to June 2025.

Taxation

The West Calder High School Cares SCIO is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.

Page 8

West Calder High School Cares SCIO

Notes forming part of the financial statements for 9 months to 30th June 2025

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||||||||| |---|---|---|---|---|---|---|---| |General|Designated|Restricted| |Funds|Funds|Funds|Total| |1|Grants and|Donations|£|£|£|£| |University of Edinburgh|0|0|3,994|3,994| |Society of WRI JWT Grant|it)|0|1,800|1,800| |West|Lothian|Development Trust|0|8)|1,900|1,900| |West|Lothian| RCLLD|0|0|1,860|1,860| |The|Corra|Foundation| Boost|is)|is)|1,500|1,500| |West Calder & Harburn Community Development Trust|0|(8)|250|250| |West Calder & Harburn Community Council|it)|8)|250|250| |Donations|and Other|830|0|0|830| |Sub-total|830|0|11,554|12,384| |2|Activities for Generating Funds| |Regular Fundraising Activities|7,143|0|0|7,143| |Sub-total|7,143|0|0|7,143| |3|Income from|Charitable Activities| |Income from|projects and|events provided|ie)|(8)|(8)|0| |Sub-total|0|0|0|0| |4|Other Incoming Resources|0|0|0|0| |Total|Income|7,973|0|11,554|19,527| |General|Designated|Restricted| |Funds|Funds|Funds|Total| |5|Analysis of Resources Expended|£|£|£|£| |Costs|of Generating Funds| |Direct fundraising expenses|1,512|0|0|1512| |Fundraising activities & events|0|ie)|0|0| |1,512|0|0|1,512| |Charitable|Activities| |Activities,|projects & events|1,147|0|7,864|9,012| |1,147|0|7,864|9,012| |Governance|Costs| |Ind.|Examiner's / Audit|Fees|0|0|0|0| |0|0|0|0| |Total|Expenditure|——————————————————————————2,660|0|7,864|eee10,524| |Net Income / (Expenditure)|5,313|o|__3,690|9,003|

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Page 9

6 Trustee Remuneration and Related Party Transactions

During the year, no trustees received payment for providing services to the charity.

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7 Fixed Assets 30/06/2025
£
During the year, there were no asset purchases. 0
8 Debtors, Accrued income & Prepayments 30/06/2025
£
As of end year there were no debtors, accrued income or prepayments 0
9 Creditors, payable in less than 1 year 30/06/2025
£
As of end year there were no creditors falling due in less than 1 year. 0
—$————————
10 Creditors, payable in more than 1 year 30/06/2025
£
As of end year there were no creditors falling due in more than 1 year. i}
SSS—=—_——===H=
11 Bank and Cash 30/06/2025
£
Current Account 8,817
Cash on Hand 186
9,003
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Page 10

12 Analysisof Netassets General Designated Restricted
Funds Funds Funds Total
£ £ £ £
Fixed Assets 0 0 0 0
CurrentAssets 863 4,450 3,690 9,003
LongTerm Liabilities 0 0 0 0
TOTALNETASSETSASAT30/06/2025 863
4,450
3,690
9,003
————
13 Movement inFunds C/FWD
Incoming Outgoing Asat30th
Resources Resources Transfers Jun-25
£ £ £ £
Restricted Funds
UniversityofEdinburgh _ PovertyProject 3,994 (3,013) 0 981
SocietyofWRIJWTGrant _ResidentialCamp 1,800 0 0 1,800
W Lothian Dev Trust
_Christmas		 ChristmasGiveAway 1,900 (1,040) 0 860
W Lothian_RCLLD _Positive Positive Intervention Project 1,860 (1,839) 0 21
The Corra Foundation _ ZooPasses 1,500 (1,500) 8) 0
W Calder& HarCom Dev Trust _ChristmasGiveaway 250 (227) 0 23
W Calder& HarCom Council _ ChristmasGiveaway 250 (245) 0 5
Total Restricted Funds 11,554 (7,864) 0 3,690
Unrestricted Funds
General 7,973 (2,659) (4,450) 863
Designated 0 0 4,450 4,450
Total Unrestricted Funds 7,973 (2,659) 0 5,313
Total Funds 19,527
(10,524)
0
9,003
_——SS
lee
14 Unrestrictedfundsallocatedto specificprojects C/FWD
Fund Asat30th
Transfers Jun-25
£ £
School ClothingFund it) ia) 2,000 2,000
Consultant Feesforyear 0 0 1,200 1,200
Prize and EventCosts 0 0 1,250 1,250
0 0 4,450 4,450