2025-12-31-accounts

The Church of Scotland

Whitburn Burnfield Valley South Parish

RECEIPTS AND PAYMENTS ACCOUNTS 2025

Congregation number: 010129 Charity Number: $C001053

Reference and Administrative Information

Charity Name: Whitburn Burnfield Valley South Parish Church of Scotland

Charity Registration Number:

$C001053

Congregation Reference Number: 010129

Contact Address:

D Jewell-Smith 5 Manse Brae Longridge West Lothian EH47 8NZ

Names of Charity Trustees:

Kirk Session

Rev Robert Craig (Minister) Mrs Grace Brown Mrs Isobella Campbell Mrs Carol Carson Mrs Emma Clark Mrs Janette Dymock Mrs Joey Fraser Mrs Elizabeth Hamilton Mrs May Harte Mrs Deborah Hislop (from 23/3/25) Mrs Karen Kane Mrs Peggy Kinniburgh Mrs Susan Lowe Mrs Elizabeth McFadzean Mrs Mary McKenzie Mrs Judy Robb Ms Jackie Robertson (from 23/3/25) Mrs Barbara Syme Mrs Susan Wilson (from 23/3/25) Mrs Catherine Wright Mr James Anderson (from 23/3/25) Mr Hamish Annan Mr James Brown Mr Robert Buchanan Mr Colin Fraser Mr lain Glen Mr George Hamilton Mr David Jewell-Smith (to 5/1/26) Mr Alistair McKenzie (from 23/3/25) Mr James McEwan (to 10/3/25) Mr John McFadzean Mr Triston Prentice Mr Robert Roy (from 23/3/25) Mr George Thomson Mr William Gray (from 23/3/25)

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Principal Office-bearers

Minister: Rev Robert Craig Session Clerk: Elizabeth McFadzean Church Treasurer: David Jewell-Smith

Independent Examiner

Gordon McDonagh (ICMA) 5 Dalmahoy Road Ratho EH28 8RE

Bankers

Royal Bank of Scotland 4 Almondvale South Livingston West Lothian EH54 6NB

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Trustees’ Annual report Year ended 31%t December 2025

Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Unitary Constitution.

Recruitment and Appointment of Trustees

The members of the Kirk Session are the charity trustees. The Kirk Session members are Elders of the Church and are chosen from those members of the Church who are considered to have the appropriate gifts and skills. The Minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.

Organisational Structure

The Kirk Session is chaired by the Minister and meets regularly throughout the year. Certain responsibilities are delegated to working committees (including Finance and Property), which meet outside regular schedules as required.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, reformed in tradition, and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland througha territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

Our parish was formed following the Union of the previous Breich Valley and Whitbum South parishes in February 2024. This created the parish of Whitburn Bumfield Valley South, which sits alongside Whitbum Burnfield Valley North parish which was created at the same time from two adjoining former parishes. The eventual aim is to create a Team Ministry covering all 4 constituent previous congregations served by 2 Ministers, and work is continuing to progress towards this end. Joint services and other events have been held across the 4 congregations during the year under report.

Our Kirk Session has been formed from the Elders in the two congregations, and we continue to operate with a structure which does not require a Congregational Board.

Sunday worship has been held at both Breich Valley and Whitbum South churches throughout the year, with the previously-revised service times proving successful in allowing our Minister sufficient travelling time between the buildings to be able to conduct services in both locations. Pulpit Supply has been used on a number of occasions to support worship during absences, and the Minister has also engaged in pulpit swaps with his neighbouring colleague. Attendance at both churches has remained fairly steady during the year, although at lower numbers than we have seen historically.

Communion has been celebrated on a quarterly basis in both churches, and although Young Church activities had been curtailed as a result of infrequent young people in services, a toddler group has re-started at Breich Valley. Both churches could facilitate creche and other activities if required.

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Trustees’ Annual Report (cont.) Year ended 31 December 2025

The Girls’ Brigade continues to be successful and to meet at Whitbum South, although the Boys’ Brigade is currently experiencing a measure of difficulty in recruiting members. A decision on the future of the company is pending. Both companies have recruited new leaders and helpers during the year. We owe a debt of gratitude to the officers and other helpers who continue to facilitate these weekly groups for the young people, for many of whom this is their only experience of the Church.

We have continued to involve members of the Congregation in services to deliver Bible readings, and we have willing teams who undertake greeting and other duties at our services. Fellowship after services continues to be enjoyed by those who are able to attend, and our Friday Coffee Moming meets most weeks at Whitburn South. Our newsletter covers both locations, and continues to be published monthly. It is distributed electronically where possible. Our Facebook page is well maintained, and these are chosen by some members of the community as their preferred contact option.

Achievements and Performance

Our technology team have continued to stream Whitburn South services using the YouTube platform and also to make them available as recordings via our Facebook page, and we have regular viewers who choose this as their preferred option for interacting with the Church or who are unable to attend in person. This process has been simplified as far as possible to minimise technical issues. Although services are not streamed from Breich Valley, services there are supported by technology in terms of presenting hymn lyrics and readings on screens as opposed to using hymn books.

Our services have continued to followa fairly traditional nature of worship in both churches, and the minor practical alterations made previously within Whitburn South to allow streaming and recording have continued to prove successful.

Most of our regular hali-user community groups have continued to meet in both locations, which provides a welcome bridge between Church and the community. We have continued to support a number of outside organisations (e.g. African Child Trust sponsorship, local Polkemmet Primary School, Erskine Hospital, Social Bite) and have held a successful fundraising afternoon tea event for our own funds, as well as benefitting from generous donations as well as regular offerings.

Financial Review

Offerings are our main source of income, and during the year remained fairly stable at between £4,000 and £6,000 per month across both congregations. Whitburn South has continued with the additional quarterhky Communion Appeal offerings which contributed around an additional £4,000 to our income in the year.

We benefitted from one-off donations at a slightly higher level than in 2024. Donations are not regular income, and as such are not a ‘sustainable’ income source. We held a successful aftemoon tea fundraising event in both Breich Valley church. Income from hall lets were slightly higher than expectations, and our other smaller income lines provided a measure of support to our overall financial position.

Our contribution to the national Giving to Grow Fund represents our largest outgoing by far, and during the prior year (2024) we ceased to benefit from the pro-rata reduction applied to vacant

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parishes as Whitburn South was no longer vacant following the Union in February 2024. This effectively increased our expenditure by around £11,000 compared to the previous few years during which the church had been vacant. Our income did not see an equivalent step-change increase, which has created a deficit in our general funds for 2025 as we have met the full Giving to Grow allocated requirement. The Giving to Grow requirement for 2026 is at a similar level to 2025 which is likely to create a further annual deficit.

Energy costs increased as anticipated, in line with new tariffs which came into force during the year. We remain part of the central Church of Scotland collective negotiating scheme, but ongoing control of usage will remain important going forward. Other general expenses have been kept to a minimum through careful housekeeping and regular reviews of requirements.

Our fabric expenses included a significant outlay to fit security grilles to the Whitbum South Hall following repeated vandalism, and Ongoing work required to bring the manse up to standard now that it is occupied by our Minister. The security grilles were funded from the Consolidated Fabric Funds held on our behalf by the General Trustees. We also made repairs to the church and hall buildings at both Breich Valley and Whitburn South.

Our general fund recordeda significant deficit position, which may be repeated in 2026 as a result of the imbalance between our income and expenses. This deficit in 2025 has been funded from reserves, which means that our ability to do the same in 2026 is diminished. The funds held centrally on our behalf by the General Trustees are principally from the sale of the former manse and a vacant plot of land at Breich Valley, and the outstanding loan from the General Trustees has been repaid from the sale of the land.

Reserves Policy

The Trustees accept that it is unreasonable to expect to hold any significant level of reserves other than those designated for specific purposes. At the year end the Church held unrestricted cash funds of £37,930 of which £3,707 was designated for Fabric Fund and £587 for Church Restoration Fund (Whitburn South only). The balance of £33,636 represents c.20 weeks’ regular expenditure (down from 26 weeks in 2024). The Church also held further restricted and endowment funds which have been provided for the purposes specified in the Appendix to Note 2.

Statement of Trustees’ Responsibilities

The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, and the Regulations Anent Congregational Finance approved by the General Assembly of the church of Scotland in 2007. They are responsible for Safeguarding the assets of the Church and must take reasonable Steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf

Elizabeth McFadzean .) yak MCR naon Session Clerk Date: =| 3/2

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Whitburn Burnfield Valley South Parish $C01053

Independent Examiner’s Report to the Trustees of Whitburn Burnfield Valley

South Parish | report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 8 to 16.

Respective responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts and in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

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 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 conceming 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 statement

In the course of my examination, | note the following:

1. | No matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:

2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts regulations have not been met, or

4. 2; to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed

Name: Gordon McDonagh (ICMA) Date: 7¢/2/2¢€

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Whitburn Burnfield Valley South Parish Receipts and Payments Accounts Year ended 31 December 2025

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Endowment| |Funds|Funds|Funds|Total|Total| |2025|2025|2025|2025|2024| |Receipts|Note|£|£|£|£|£| |Donations|3|78,246|78,246|71,291| |Legacies|8)|0|0| |Activities|for Generating|Funds|623|623|1,457| |Bank,|Deposit &|Investment income|3,285|202|3,487|3,278| |82,154|202|0|82,355|76,026| |Rental|of premises|5,038|5,038|4,385| |Other|Receipts:| |Life and Work|126|126|381| |Weddings|&|Funerals|- Gross|850|850|780| |less|costs|(345)|(345)|0| |Grant|- North|Merchiston|Fund|(Mission)|3,650|3,650|411| |Union|balance|transfer|0|0|30,387| |Sale|of Lighting|&|Power investment|0|0|2,188| |Insurance|claim|(manse|tree)|850|850|0| |Consolidated|Fabric|Fund withdrawal|7,566|7,566|0| |Total|Receipts|96,239|3,852|0|100,090|114,558| |Payments|4| |Costs|of generating|funds|294|294|277| |Charitable|activities|117,237|117,237|118,493| |Govermance|costs|100|100|100| |Other Costs|1,167|1,167|2,579| |Total|Payments|118,798|0|0|118,798|121,449| |Excess of Receipts over Payments|(22,559)|3,852|0|(18,708)|(6,891)| |for the|year|before|transfers| |Transfers|0|0|0|0|0| |Excess of Receipts|over Payments for the|year|(22,559)|3,852|0|(18,708)|(6,891)|

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Whitburn Burnfield Valley South Parish Statement of Balances At 31 December 2025

			Unrestricted	Restricted		Endowment
			Funds	Funds		Funds	Total	Total
			2025	2025		2025	2025	2024
		Note	£	£		£	£	£
Bank and DepositBalances
	Bank & Deposit balances
	brought forward	7	60,489	4,537		0	65,026	71,917
Movement in	year:
	Excess ofReceipts overPayments forthe year		(22,559)	3,852		0	(18,708)	(6,891)
	Bank & Deposit balances
	carried forward		37,930	8,388		0	46,318	65,026
Investmentsatmarketvalue		8	0	§1,024		11,365	62,389	§8,042
	Gain /(Loss) in value during year		0	3,616		730	4,346	2,490
	cost		0	29,156		8,303	37,459	37,459
Assets			eea	aa	a
Liabilities
	Loan from General Trustees - repaid in 2025
	from sale ofland						0	(35,000)
			0 _—————————	0 ———————eeeeee	_	0 eee	0 Yeo	(35,000) ——————
The Accounts	were approved by the Kirk Session
Forand behalfofthe Kirk Session
	EA.dow, Med2X) f>Anan?LY			SessionClerk Treasurer
ba/3[2é Date

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Whitburn Burnfield Valley South Parish Notes to the Accounts

1 Trustee Remuneration and Related Party Transactions

Our Parish Minister received reimbursement of various expenses during 2025 relating to regular activities and small maintenance items for the manse

Ms Lee Nicol, who is related to a previous member of the Kirk Session during 2025, received £7,150 for providing her services as Hall Cleaner

Mrs Mary McKenzie, who is a member of the Kirk Session, received £1,292 for providing her services as Church Cleaner

Mr lain Glen, who is a member of the Kirk Session, received £5,958 for his services as Hall Keeper

Mr Colin Fraser, who is a member of the Kirk Session, received £100 for his services a Church Officer at funerals

Mr John McFadzean, who is a member of the Kirk Session, received £850 for his services in providing Pulpit Supply

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2 Movements in Funds

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||||||||| |---|---|---|---|---|---|---|---| |2026|Receipts|Payments|Movement in|Transfers|2026| |Value| |£|£|£|£|£| |Unrestricted|funds| |Designated|Fabric|Fund|5,385|9,469|11,147|3,707| |Designated|Restoration Fund|581|7|0|587| |Designated|Restoration|-|Deposit|Account|6|6| |Designated|Bible Fund|782|782| |Designated|Mission Fund|0|3,650|3,650| |Designated|Coffee|Moming|Fund|0|0| |General|Fund|6,165|90,413|107,651|16,350|5,278| |General|Fund|-|Deposit Account|47,570|(20,000)|27,570| |60409|£80|+|'878°°|O00|41,580| |Restricted|funds| |Fabric|Fund|-|Heating|(Deposit)|4,537|202|4,738| |A W|Logan Fund|-|Fabric|Purposes|39,237|3,075|42,312| |Cooper-Moffat|Memorial|Fund|6,125|480|6,605| |Rev. W Hume|Fund|-|Fabric|Purposes|2,046|61|2,107| |51,944|202|0|3,616|0|55,762| |Endowment|funds| |Thomson-Brown|Education trust|3,190|250|3,440| |Stockman Organ|Fund|5,321|417|5,738| |Tom &|Margaret|Nimmo Fund|2,124|63|2,187| |10,634|0|0|730|0|11,365| |Total funds|123,068|100,090|118,798|4,346|0|108,707|

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Whitburn Burnfield Valley South Parish

Appendix to Note 2 Purposes of Desiqnated Funds

Fabric Fund: The Trustees have set aside funds for the maintenance of the Church property.

Restoration Fund: The Trustees have set aside money for maintenance and restoration of Whitbum South Church, which is a listed building. Some of this money has been placed on Deposit with the Church of Scotland Investors’ Trust until required.

Bible Fund: Established following sponsorship of replacement pew Bibles which exceeded the cost of the Bibles

Coffee Morning Fund: The Coffee Morning fund was closed during 2024.

General Funds: These funds are available for all general purposes as agreed by the Trustees

Mission Fund: Established with a grant from the North Merchiston Fund and to be used for mission activities

Purposes of Restricted Funds

Fabric Fund — Heating: This fund is specifically for use for maintenance of the Church heating system

A.W. Logan Fund: This fund is to be used for Fabric purposes only

Cooper-Moffat Memorial Fund: This fund is for the provision of Communion Elements only

Rev. W. Hume Fund: This fund is to be used for Fabric purposes only

Purposes of Endowment Funds

Thomson-Brown Education Trust: The income from this fund goes to provide Sunday School awards for attendance etc.

Stockman Organ Fund: The income from this fund goes towards maintenance of the Church Organ

Tom & Margaret Nimmo Fund: The income from this fund goes towards education and training for Church Elders

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Whitburn Burnfield Valley South Parish

		Unrestricted	Restricted		Endowment
		Funds	Funds		Funds	Total	Total
		2025	2025		2025	2025	2024
3	AnalysisofDonations	£	£		£	£	£
	FWO Scheme (non-GiftAid) GiftAidDonations	10,495 41,619				10,495 41,619	9,757 39,211
	Tax Recovered on GiftAid Donations	9,372				9,372	8,125
	Ordinary Offerings (Open Plate) OtherOfferings & Donations:	5,794				5,794	4,136
	General Fund Designated Fabric Fund Designated Restoration Fund	10,866 fe) 0				10,866 0 0	9,328 0 i?)
	Sponsorship Designated Coffee Moming	100 0				100 0	46 689
		78,246		(9)	0	78,246	71,291
4	AnalysisofPayments
	Costsofgenerating funds
	Offering envelopes	294				294	277
	Charitable Activities
	GivingtoGrowMissionAllocation Local Mission Presbytery dues Minister'sexpenses Pulpit Supply Otherstaffingcosts Fabric Repairs and Maintenance:	55,318 60 1,338 3,144 850 22,237				55,318 60 1,338 3,144 850 22,237	50,978 0 787 3,318 700 20,572
	OtherFabric Fund Restoration Fund	11,147 0				11,147 0	21,425 0
	Council Tax Heatand Light Insurance Security contracts Otherbuildingcosts Church officeexpenses Copyright, Organ& music Stationery Copying & printing ElderTraining/Bible Study OtherExpenses: General Fund Designated Coffee Morning Fund:	3,355 8,030 3,502 719 3,695 238 1,315 §2 2,238 (e) 0				3,355 8,030 3,502 719 3,695 238 1,315 52 2,238 0 0	3,442 6,123 3,360 675 2,239 407 1,251 (333) 2,089 0 407
	Donations to 3rd parties General Expenses	ie) 0				0 ie)	180 873
		117,237		0	0	117,237	118,493
	Governance costs
	Independent Examiner Gift	100 100		0	0	100 100	100 100
	Other Payments
	LifeandWork Miscellaneous Sponsorship	294 693 180 1,167		0	0	294 693 180 1,167	578 1,896 105 2,579

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2026 2024 £ £ 170 0 0 400 0 165 239 0 330 0 739 665

5 Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all ministers’ stipends and employer's contributions for National Insurance, Pension, and Housing and Loan Fund. Ministers’ stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review, the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent years) was £39,856.

Whitburn Burnfield Valley South Parish

6 Donations To Third Parties

General Fund Erskine Hospital Sight Scotland Veterans Friends of Tippethill Social Bite Polkemmet School

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Whitburn Burnfield Valley South Parish

7Bank	BankandDepositBalances Balances b/f01/01	Unrestricted £		Restricted £	Endowment £	Total 2025 £	Total 2024 £
	GeneralCurrentAcc Fabric CurrentAcc Restoration TreasurersAcc Fabric(Heating) Inv.TrustDeposit GeneralFund Inv.TrustDeposit Restoration Inv. TrustDeposit DesignatedBibleFund Designated Mission Fund DesignatedCoffeeMorningAcc	6,165 §,385 581 47,570 6 782 0 0 60,489		4,537 4,537	0	6,165 §,385 581 4,537 47,570 6 782 0 0 66,026	24,841 23,471 572 4,311 17,570 6 782 0 364 71,917
	Movement in Year
	GeneralCurrentAcc FabricCurrentAcc Restoration TreasurersAcc Fabric(Heating) Inv.TrustDeposit General Fund Inv.TrustDeposit Restoration Inv.TrustDeposit Designated BibleFund Designated Mission Fund DesignatedCoffeeMoming Acc	(888) (1,678) 7 (20,000) 0 0 0 0 (22,659)	,	202 3,650 3,862	0	(888) (1,678) 7 202 (20,000) 0 0 3,650 0 (18,708)	(18,675) (18,086) 9 225 30,000 ) 0 0 (364) (6,891)
	Balances o/f31/12
	General CurrentAcc Fabric CurrentAcc RestorationTreasurersAcc Fabric (Heating) Inv. TrustDeposit General FundInv. TrustDeposit Restoration Inv. TrustDeposit DesignatedBibleFund DesignatedMissionFund DesignatedCoffeeMoming Acc	5,278 3,707 587 27,570 6 782 0 0 37,930		4,738 3,650 8,388	0	5,278 3,707 587 4,738 27,570 6 782 3,650 0 46,318	6,165 §,385 581 4,537 47,570 6 782 0 0 66,026

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Whitburn Burnfield Valley South Parish

8 Investmentsat MarketValue
Church ofScotiand InvestorsTrust Growth Fund	Unrestricted £	Restricted £	Endowment £	Total 2025 £	Total 2024 £
A.W. Logan Trust Fund (Fabric)	Cost	42,312 23,316		42,312 23,316	39,237 23,316
Cooper-Moffat Mem. Fund	Cost	6,605 3,840		6,605 3,840	6,125 3,840
Thomson-Brown Christian Education& P. Nicholson Bible Fund	Cost		3,440 2,075	3,440 2,075	3,190 2,075
Stockman Organ Fund	Cost		5,738 4,228	5,738 4,228	5,321 4,228
Income Fund
Tom & Margaret Nimmo Fund			2,187	2,187	2,124
	Cost		2,000	2,000	2,000
Rev. W. Hume Legacy (Fabric)		2,107		2,107	2,046
	Cost	2,000		2,000	2,000
	0 0	51,024 29,156	11,365 8,303	62,389 37,459	58,042 37,459
Te re, eee ee
Appendix
Fabric funds heldon behalfofthe Congregation
Bythe ChurchofScotland General Trustees
				2025	2024
				£	£
CapitalAccount
Balanceat 1 January				232,003	is}
	Sale proceeds from Stoneybum manse				232,003
	Withdrawal -Church Hall windows & grilles			(7,566)
Balance at 31 December				224,437	232,003
Revenue Account
Balance at 1 January				2,150	124
	Revenue Interest/Deposit Interest			9,492	2,026
	General Trustees entry posted in error -to be reversed		in 2026	1,200
	Allocation ofSupport Costs			(350)
Balance at 31 December				12,492	2,150
TemporaryAccount
Balance at 1 January	Stoneybum landloan			(35,000)	(35,000)
	Sale of Land			55,000
	Fees & Costsof sale			(1,675)	(e)
Balance at 31 December				18,325	(35,000)
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Te e ee

Appendix

Fabric funds held on behalf of the Congregation

By the Church of Scotland General Trustees