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
H￿Tlet 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 Than￿eMent 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 Co￿perat¢S with (Trth¢r Churches in v￿ouS 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 ch￿￿h 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 in￿MIng 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
s￿810￿ Clcrk
Tre&8urer
17th rt¢fvL 202
Date
P￿￿ 05

Notes forniing part of the f￿anCIal statements
for the year ended 31 December 2025
Unrestrieted Restricted F4ndowment
Funds
Funds
F￿lld$
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 IBvestM￿t 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
F￿draising 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 In￿MIng resources
Totslofl-s
68,11¢8
36,809
104.997
98.162
Pa8e 06

Nots$ fonning part of the f￿anCial 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. The￿fore
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 N￿l￿n81 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 F￿d
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
DeSi￿ated 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 fi￿d 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 or￿Sional 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 Cl￿b 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 D￿ember 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 d*e
Month
Day
Y￿1
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 aC￿rdanCe
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 attent￿n.
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 exan￿natIOn. 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 r￿OrdS 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•lif￿atiOn(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 wrt*Td¥ do awty. 8Ot Ou1th￿ rnatt•F¥ whKh h￿• Itsy￿r att•ntiOn on th
Ilrming p￿￿.
' OSCR wl awt dwJ*al OF tfft s*3natu