The Church of Scotland Tyne Valley Parish Church TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 Congregation No: 030248 Charity No: SC 006926
Trustees, Annual Report Year ended 31 December 2025 The truste¢s present the aDnuai report and CoUnts foi Tyne Valley Parish Church for the year ended 31 December 2025. Reference and Administrative Information Charity Narne: Tyne Valley Parish Church Clwity Registration Number: Congregation R¢ference No: Contact Address- SC 006926 030248 19 Roman Court Pathhead Midlotbian EH37 SAH TrnsÉe Kirk SessioD Carrie Bennett Aileen Blackwood Brian Christie Ray Christie Fiona Corsar Geordie Corsar Belinda Cresswell Christine Crompton Elspeth Fleming Jenny Grahamc June Jobnston Janie Nug¢nt Catherine Leitch Jim Orr Romay tA)udon Dorothy Reilly Billy Mccornwk David Richardson Fiona Meikle Congregational Boydrd Allister Crompton HTlet Dalrymple (cx¢luding Kirk Session members) Tommy Matthewson Jon Torrens Finance Con)mittee Richard Callat]der Brian Christie Dorothy Reilly Principal Office-b¢arers Minister: Session Clerk Clerk to the Board: Church Tre&swer: Rev Dale K knndon Fiona Corsar Jenny (Trahame H Dorothy Reilly Ind¢pendenl Examiner Anthony Miller 29a Westburn Drive Aberdeen AB25 3BY Bankers Royal Bank of Scotland, 63 High Street Dalkeith E1122 IJA P8g¢ 2
Trustees, Annual Report Year ended 31 December 2025 Structure, Governance and Management Coverlling Doeument The Church is administered in ac¢ordan¢e with the tern)s of the Deed of Constitution. Re¢ruitm¢nt and Appointment of Trustees Members of tbe Kirk Session and th¢ Congregational Board aT¢ the charity tswtees. The Kirk Session members ore the elders of the church and are chosen from those m¢mb¢rs of the church who are considered to have the appropriate gifts and skills. The minister. who is a meniber of the Kirk Session. i5 ¢l¢cted by the congregation and inducted by Presbytery. The Congregational Board is appointed frotn within the congregalion and members of the Congregati are invited to nominate individuals who are believed to have the skills and ¢omrnitment to contribute to the ThaneMent affairs of the Cbur¢h, to become memb¢r5 of the Board. Board Members are then appointed at the Stated A]Jnual Meeting and serve for a peri(d of three years after which they must scck re<lection at th¢ next Siatrd Am)ual Meeting. OrganlsatioD41 StrnctUTe Th¢ Congregational Board is chaired by the ministeror agreed altemate and meets sFxleight times in a year. C¢rtaill responsibilities are delegated to the Finance Committee and tbe Prwty ComTnittee as appropriate. The Kirk Session, which meets six/eight times a year is responsible for spiritual affair5 Wlthin the church. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Reformed in iradition and P$bYtertan in polity. li exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Chutth, it acknowledges a disiinctive call and duty to briDg th¢ ordinances of religion to the people in every parish of Scotland through a teThitorial Tninistry. It Coperat¢S with (Trth¢r Churches in vouS ecumenical bodies in Scotlalld and beyond. The Activily Report is included in Appendix 2. Finaneial Review The principa] so¢ of ineome remains giving by members. Regular off¢Tings reduced by 5.5Y• over 2024. The bulk of contributions is received via standiryg orderpaymetjts. Ordinary ¢xp¢ndithxre was 4.40h lower than in 2024. Reserves Poliey The General Fund balancc of £41.600 reprewts around 8 months, ordinary ¢xpenditure. The Chur¢b holds additional fun(18 for special purposes, as identifi¢d in Noie 9. Statement of Trustees, Responsibiliti¢5 The members of the Kirk Session I Congregational Board Tllust pr¢pare financial statements which give sufficient detail to ¢nabl¢ all appreGiation of the transactiotjs of the chh during the fmancial year. The members of th¢ Kirk Session / Congregational Board are responsible for keeping proper accounting records which. on requ¢sL must reflKt the f]naT]cial position of the Church at that tim¢. This must be done to ensure (h%Lt ihe fmancial statements con]ply with the Charities and Trustee Investment {Scotl8nd) Act 2005, the Charities Accounts (ScotlaDd) Regulats"ons 2006 and the Regulations Anent Congregaiional Finance approvcd by the General Assembly of the Church of Scotland iti 2007. They are also responsible for safeguardlng th¢ &ssets of the Church and must tsk¢ reasonable steps for th¢ prevention andlor detection of fraud and (theT iTf¢8ularities. tha Comr Session Clerk 17.3.2£ P4ge 3
Tyne Valley Parish Cburch Receipts and Payments Aectsnnts Year ended 31 December 2025 Restricted Endowment Unrestrictwj Fynds No Funds Fuhds 2025 Totsl Totsl 2025 2025 2025 2024 Incoming rtsourtts from geLer2ted fund5 Voluntary incom¢ Activities for g¢neraÈing funds InveS¢t income 63,120 810 26.322 1,851 6,291 2.345 89.442 2,661 10.054 2.840 81,506 l.fA3 IQ,809 4.204 3,763 495 Ineaming resources from th4rit*bl¢ Other inMIng r¢sourtes Totsl Recei 68.188 36.809 104,997 98,162 ments Cv¥ts of genertiThg funds Charitable afjtivtties Gov¢mance costs 67.093 31.396 9&489 95,653 I P# ments 67.093 31.396 98,4¥9 95,653 Extes8 of Receipts over P#ym¢Dts for the year before trF4llsfeTS Trdll5fer5 between fuThls 1,095 5,4J3 6,508 2,509 Exce55 of Rtteipts over Paynents for the ye#r after transfers Page 04
St2temenl of B#lanees At 31 D¢c¢mber 2025 lJnrestrltte41 Re5trl¢l¢d Funds Fumd$ 2025 Endowment Funds Total 2025 Tot*1 2025 2025 2024 Bank and d¢posll balance at l January 2025 45.797 96,315 15.893 158,005 155.496 Mov¢wnl in year: Excess of Receipts overPaym¢nts for th¢ #r 1.095 5.413 6,508 2,509 Bank dtP05tt balance 8t31 D¢¢¢mber 2025 46,892 101.728 15.893 164.513 158.005 tments ot mArketWAIu (cost £i0@(H4) 46,646 149.557 29,178 225,381 209,002 Gill aid claims 2,392 2.392 2,512 Life & Work subscriptions in advance 168 The ac¢ouDts were approved by th¢ Kirk Session and Congrcgational Board on For and on behalf of the Kirk Session and Con8regationa] Board s810 Clcrk Tre&8urer 17th rt¢fvL 202 Date P 05
Notes forniing part of the fanCIal statements for the year ended 31 December 2025 Unrestrieted Restricted F4ndowment Funds Funds Flld$ Total 2025 Total 2025 2025 2025 2024 I Voluntary income OÉYerings Donations to Outr¢a¢h activities Tax recovered on Gift Aid Drawn from Cofs Consolidal¢d Fabrie Church of Seoiland wt Endowment income 45.960 250 45,960 1,261 10,635 5.000 25,311 1.275 89,442 48.563 402 I,oii 10.635 11.207 4,720 15.216 1,398 81.506 25.311 1.275 63.120 26,322 2 Aetivities for Generating Fundj Grapevine adverts Community developm¢nt income 810 810 810 833 1.851 1,851 1.851 2.661 810 1.643 3 IBvestMt ineome D¢posil Interest Divid¢nds received Bank interest 2.012 ,627 124 4.068 2,223 6,080 3.850 124 6,819 3,850 140 3,763 6,291 10.054 10.809 4 Intomlllg Resourees fro Cb8rit#ble Activities Weddings & funErals Fundraising for charities Fdraising for Impact Youth Project Mi5¢eUaneous 1,251 694 1,251 3,482 495 400 895 722 495 2,345 2,840 4.204 5 Other InMIng resources Totslofl-s 68,11¢8 36,809 104.997 98.162 Pa8e 06
Nots$ fonning part of the fanCial statements for the year ended 31 December 2025 UnTeslricted R&¥tritted Endowment Funds Funds Funds Totsl 2025 Total 2025 2025 21125 2024 6 Anglysts of Rtsothrtts Expended Costs ofGell¢ratI¥ Fund5 Offeritkg Envelopes Charitable Activities Giving for Growth allocation Presbykry Dues Pulpit Supply Ministers, Travel Ministerfs telephone Youth work costs Fabri¢ Repairs & Maintenance Manse CouDciI T&Y 39.443 1,048 39.443 1,048 34,080 1,389 996 960 720 720 720 26,411 26,411 5,058 4,226 3.793 4,918 J,349 763 20.059 12,378 3,869 3,590 4.619 2,889 848 5,058 4.226 3.793 4.918 3.349 763 Heat aTrJ Light Insurance Services and Outr¢a¢h Priniin& stationery and postage Music and licensing costs Eqllipment costs Community Developrnent expenditure Payrnenis made to charities Other ¢o$ts 1,075 539 1.075 539 1,855 3,206 1,089 98,489 1,037 2236 1,350 4.166 1.463 95,653 1,855 2.722 408 681 67.093 31,396 CovernaDce Costs Independent Examiner's Fee Tot41 67,093 31,396 98,489 95.653 Supwjrt costs have not been separately ideniified as the trustees consider there is only one ¢haritable a¢Éivity. Thefore support costs rel* wtholly to ihat activity and have not been s¢paMety identifie Page 07
Notes forniing part of the fmaDcial statements for the year ended 31 December 2025 All Church of Scotland congregations ¢ontribute to tbe Nln81 Siipend Fund which bears the costs of all ministers, stipends and employerfs contributions for nativnal insurance, pension and housing and loan fiwd. Mini5ter5' Stipends are paid in accordaDce with the national stipend s¢ale, which is related to ycats of s¢tvic¢. For the year under review the minimum stipend was £32,433 al the tnaximum sttpend (in the fifth and subsequent year5 of Smice) £39,856. 8 Tnutee Remuneration and Related Party Transactions Rev Dale K London received a contribution of £720 towards telephone expenges. £996 was paid towards his travel osts, via the Church of Scoiland. Manse council l&¥ of £3,800 wa5 paid to Midlothian Coun¢il. Page 08
Iyotes forming part of the fRnancial statements for the year ended 31 December 2025 Mov¢]nents in funds 4t l January 2025 At 31 Dee 2025 Reeelpts PayJneDts Trallsf¢rs Endowment funds Specsal Fund 15,893 15.893 15,893 15,893 RestrieÉed funds Ferrier Bequest Fd Pendreich Fund Bequests Fund- capitsl Bequests Fund- revenue Community Development Fund TVPC Conting¢ncies bund Fala Edrn]at*ed Fund 2.961 695 131 3,OW2 695 44,S71 992 25,151 5,167 14,577 638 4,126 1.851 408 1,855 48.289 988 26.268 5,397 16,241 666 230 Outr¢ach Fund Organist FuDd Temporary Charity Fund 28,075 28 26,411 1.471 96.3 15 1,251 36,809 1722 31,396 101,728 Unrt5tricied funds Generdl Fund DeSiated Fabric Fund 42,580 3217 45,797 61.054 7,133 68.187 62.034 5.058 67,092 41,600 5,292 46,892 Tvtal fullds 158.005 104,996 98.488 164,513 ses of Endowtllent Funds Income from the Special Fund is appli¢d io the General Fund for g¢neral purposes. Ses of Re$tri¢t d Funds Ferrier Bequest Fund.. This is a fund to meet personal needs in the community. Pendreich Fund.. This fund w&8 transferred from Borthwick. Ji was set up during WWI for patriotic reason$. B¢qu¢5ts Fund.. This tund w&8 transferred from Borthwick for use in time of need. CommuDity Development Fund.. This fid supports work in the community itt Pathbead and n¢ighbouring villages. TVPC Contingen¢Tr¢$ Fund (fornierly Borthwick EannaTk¢d Fund): This fimd is now available to further TVPCS work generally. r.ala Eannarked Fund: This fund is for non-routine fabric ¢xpendiMre at Fala Church. Outreach Fund.. This is a fund which is now earnwked for the Impact Plus Youth Project. Organist Fund: This is a n¢w fund set up to provide for payments to an organist at orSional Sunday servi¢e$. T¢mporary Charity Fund.. This fimd holds money collect¢d for charity. pending its diSbUr5e¢t. f Desi nated Funds Fabric Fwid.. ThE Trustees have set wide funds for the maintenance of the ¢hur¢h property. Pu Page 09
Notes forming Pvdrt of the finaneial statements for the year ended 31 D¢¢ember 2025 10 Fund hokllngs at 31 Deetmber 2025 Churth of Scotland Deposit Units Chlwch or Scotland Grol Units Units held Bank aw)unts General Fund abric FuThd 1,875 39,725 5,292 3,092 6,780 FeThier Bequest Fund Pendreich Fund Bequests Fund- capitsl Bequests Fund- revenue Community Dev¢lopm¢nt Fund TVPC Contingencies Fund Fala Earn)arked Fund 695 750 92 .306 988 16,468 46.983 26.268 5,397 15.463 4,520 treach Fund Temporary Charity Fund Orgat]isi Fund Special Fund Total holdings 778 666 15,893 158,779 4,241 32,759 5.734 11 Collectio•s for Third Parties 2025 2024 Midlothian Foodbank FAnbra¢e the Mithlle East CLIC Sargent TyDewat¢r Primary School Tynewater Primary School (Pop-up café proc¢eds) Polar Academy {Popup eafé proceeds) Various (2024) 279 182 200 1,054 1,054 132 490 182 355 53 752 1.251 3.482 The amounts shown the 2025 column were all collccted and paid out in 2025. The balance in the Tempordry Charity Fund at 31 December 2024 from 2024 Chrisknas Charity colle£Éion was also paid vut in 2025. In addition to the above collections, payIiients were made to Ci)unt Everyone Jn and'fearFund from fimdraising at the Floliday Clb and Tejrfund Quiz Night, respectiv¢ly. Donations were made by TVPC to Bible Reading Fellowship (£100). Love Pathhead (£192) and Royal Highland Educational Trnst {MidlothiaD) (£192). The bet)eficiary s¢l¢¢ted for our ChTisttnas 2025 fundraising was Impact Plus, our TVPC youth project. Pag¢ 10
APPETrIDIX I FUNDS HELD ON BEHALF OF THE CONGREGATIOP4 BY THE CIIURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 CAPITAL Credit Balance held at 31 Dember at cost 236,587 236,587 Matl(et Value of Balance5 at 31 De¢cmi*r 319.044 307.898 iiEVENUE Credit Balat)ce at 31 December 76.886 68,120 Note: Income to thc Revenue A¢count totalled £14.116 in 2025. The sum of £5.000 was dTa down to offtet fabric expendittwe and exper¢5 totalling £350 were deducted. Pagt 11
Appendix 2 TYNE VALLEY PARISH CHURCH ACTIVITY REPORT FOR 2025 "Since, then, you have been raised with Christ. set your hearts on things above, where Christ is. seated at the right hand of God. Set your minds on things above, not on earthly things. For you died, and your life is now hidden with Christ in God." (Colossians 3."1-3) As we look back over 2025, we do so with a sense of gratitude, but also with a clear-eyed awareness of the season we are in. This has been a year of continued activity, but also one of reflection and recalibrdtion, as we consider our place within a changing Church and a changing society. Worship has remained at the heart of our life together. Week by week, in ways both large and small, we have gathered to seek the Lord, to hear His Word, and to encourage one another in faith. Alongside our Sunday morning services, we introduced two evening services each month in Pathhead, and across the year we shared in 121 acts of worship. These have included midweek services, Messy Church, and the special services that mark the seasons of the Christian year. Attendance has varied, as one might expect, but the pattern has been one of faithfulness-of a people continuing to gather, to pray, and to worship. That life of worship has been sustained and deepened through our home groups and our Prayer Circle. These quieter settings continue to provide places of support, encouragement, and spiritual growth, where relationships are strengthened and faith is lived out more personally. It is also a particular encouragement that our prayer diary is now being used not only within our own parish, but internationally, extending that ministry far beyond what we might have imagined. One of the most encouraging developments this year has been in our youth ministy. Through Impact Plus. we have seen steady and meaningful engagement across North Middleton, Pathhead, and Cousland. In North Middleton, that has taken the form of continued discipleship among young people already connected to the church. In Pathhead, it has meant building relationships with young people who have had little or no prior connection to CILristian faith, and seeing those relationships deepen into real conversations about the gospel. In Cousland, we have seen a growing openness among families to the inclusion of Christian teaching. AIoLwide this, our work in local schools and our involvement with the Pathhead Youth Project have strengthened both our relationships and our presence within the wider community. Page 12
Our ministry with children and families has also rernained strong. Messy Church continues to be a place ol welcome and belonging, where families can engage with faith in an accessible and inforn]al way. Many who come through Messy Church are now participating more widely in the life of the congregation. The Holiday Club at Vogrie brought together over thirty children for a week marked by energy, creativity, and the sharing of the gospel. That work was supported by a large and dedicated team of volunteers, whose willingness to give their time and energy made it possible. In tern]s of governance, both the Kirk Session and the Congregational Board have worked steadily to maintain the life of the church while also preparing for what lies ahead. Work has begun towards moving from the current Model Constitution to the Unitary Constitution, and there has been a continued focus on strengthening the structures that support our ministy. Some importanl roles have now been filled, including that of Health and Safety Co-ordinator, though others-particularly in the area of fundraising-rernain areas where further support is needed. Beyond the gathered life of the church, our involvement in the wider community continues to be an important expression of our calltng. Through work in schools, participation in local organisations, and initiatives such as Tea N, Chat, walking groups. and other community activities, members of this congregation continue to serve faithfully. Much of this work is quiet and often unseen, but it represents a steady and consistent witness in the places where God has set us. As we look ahead to 2026, several priorities come into focus. There is a need to stsEngthen our fmancial and organisational structures, particularly through the development of fimdraising. There is an opportLmity to build further on the growth we are seeing in Impact Plus. and to continue to cultivate engagement across the parish. There is also a need to observe carefully and discern wisely as we develop newer patterns of worship, including the evening services. Above all. we seek to remain attentive to where God is leading us, and to respond faithfully. And so, as we reflect on the year that has passed, we give thanks. Much has been done, and much of At has been carried forward quietly, through the faithful service of many people. It has been a sl]ared work, offered not for recognition, but in love and in service to Christ. We move into the coming year with hope-not because the path ahead is entirely clear, but because the One who calls us is faithful. And we trust that, as we continue to walk together in that faith, He will guide us, sustain us, and bring fruit from what has been sown. Page 13
APPENDIX 3 scott Ch4nty ReOalor Independent examiner's report on the accounts ¥2 R•port to the Ch•rty natr tru8teeslmomb•rn of TYME VALLEY PARISH CHURCH Regl•t¢r•d charlty SC 006926 umb8r On the accounts of the charty for the pgrlod Peri¢)d start date Month Pellod end de Month Day Y1 ooy Ye•r 2025 31ST DECE•ABER 202S Set out on pages 4T011 {mFrrtrnberts p R••peellve The charity's tnjstees are responsible fr)r the preparation of the accounts in aCrdanCe ponsibllitle8 ol with the terms of the Charities and Tru51ee Investmgnt IScotland} 2005 Act and th trustees and examlner Charities Accounts Iscotlandl Regulation$ 20C6 las amended). The ¢harity trustees ¢Onsider that the audit requirement of Regulation 1011) Idl of the Accounts Regulations does not apply. It Is my Tesponsibility io examine the accounts as required under section 44(1) Icl of the Act and to state whelher particular matters have Come to my attentn. B•sls of Indyndent My examination is carried out in accordance with Regulation 11 of the 21XJ6 Accounts examln¢rfs ¥tst•mgnt Regulations. An examination includes a review of the accounting records kept by the charity and a ¢omparison of the accounts presented with those records.11 also Includes Consideration of any unusual items or dis¢losvre5 in the accoun1$ and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the eviden¢8 that woukl be required in an audit and, consgquently. I do nol exp$ an audit opinion on the vlew given by the aGcounts. Ind?nd•t examlnefg In the course of my exannatIOn. no matter has come to my attenlion 8tstsm•nt which gives me reasonable cause to beliève that in any material SpeCt the requirements.. to keep accounting rOrdS in accordance wrth section 4411) {8) of the 2005 AGt and Regulation 4 of thè 20 Accounts Regulations. and to prepare accounts which ac¢ord with the accounting records and comply with Regulal¥on 9 of the 20C6 Accounts Regulations have not been met, or lo which, in my opinion. 8ttention should be drawn in older to enable 8 prop8r understanding of,thft aecounts to be reached. Slgngd"": Nam•: ANTHON Relevant profos•lonal qU•lifatiOn(S) OT body Ilf any): 19 blARCH 2026 JOHN MILLER Addr#. 29A WESTBURN DRIVE ABERDEEN AB25 3BY "F4ei¥e the rdS ¢n th? brathb ¥thty do not appty. Kthe wrtTd¥ do awty. 8Ot Ou1th rnatt•F¥ whKh h• Itsyr att•ntiOn on th Ilrming p. ' OSCR wl awt dwJal OF tfft s3natu