Whltburn BurnflE￿ VèlleylNorthl Parlsh Church. SC024154
WHITBURN BURNFIELD VALLEY (North)
PARISH CHURCH of SCOTLAND
ANNUAL REPORT & ACCOUNTS
st
Year ended 31 December 2024
(SORP Accounts)
Congregation No: 010130
Scottish Charity No: SC024154

Whitburn 8urnfield V?Ilty INorthl Par15h Chtsrch. SC024154
Tru5tees' Annual Report
Year ended 31st December 2024
The Trustees present the annual report and account5 for Whitburn 8urnfield Valley INorthl for the
vear ended 31, January 2024, and following the union with 8rucefield Parish Church on the I"
February 2024 the accounts account are for the new parish of Whitburn Burnfield Valley INorthl.
The financial statements have been prepared in accordance with the accounting policies set out in
Note I to the accounts and comply with the General Assembly Regulations for Congregational
Finance, the Charities and Trustees Investment Iscotlandl Act 2005, the Charities Account5
(Scotlandl Regulations las amended) and Accounting and Reporting by Charlties Statempnt of
Recommended Practice applicable to Charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland effective f rom 1st January
2019
Objectives and Activities
The Church of Scotland is Trinitarian in Doctrine, Reforrned in tradition, 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 through a territorial ministry. It co-operates with other
Churches in variou5 ecumenical bodies in Scotland and beyond.
Prior to the Union during 2023 81ackburn and Seafield, Brucef ield, Whitburn South and Breich Vallev
churches wcre in constant conversation with Presbytcry on the way forward with the 4 churches,
the outcome identified the formation of 2 new parishes (both now with Unions) and as all churches
were registered charities, proposed name5 for the new parishes were submitted to OSCR for
approval. The Church of Scotland Law department liaised with OSCR, and the new parishes were
named in line with OSCR requirements, with both being named Whitburn Burnfield Valley with the
addition of North for Blackburn and Seafield, and Brucefield, while Whitburn South and Breich Valley
having the suffix, South. This n2ming covers any possible restructure in the future.
The Name chosen complies Wlth OSCR requiring a geographical area and the integration of the
churches covered within that area.
Whitburn Burnfield Valley (Northl continued its involvement with the community following the
union of churches on I, February 2024 and continued to strive to renew and rebuild its relationships
with members, 5choo15. mission project5 and where p055ible new projects are being undertaken.
Blackburn Church continued to use its ability to stream Worship services to the parish and beyond
and viewing figures have steadily grown, since De¢ember, Brucefield now has a similar facility with
both churchcs now able to record and stream funeral services should the family wish. Holy
Communion is celebrated in both, in the months of March, June, September, December and Easter,
for Brucefield this is the I, Sunday, and Blackburn it is the 2. Sunday of these months.
Both churches continue to offer Marriage, Baptismal and funeral services serving the parish and are
involved in the community and 6 schools.
Church Activities
Stepping Stones Sunday School (ages 3-111.
Mother and Toddlers meet in Brucefield on Tuesday morning.
Pizza and Jesus meet every 2. and 4, Sunday evening of the month IP7-561.

whitb￿n 8L*imfipW Vall￿/ (Northl Parlsh Cliurcli, SC0241
Brownies and Guides meet in Brucefield on a Monday evening during the school year.
Boys, Brigade meot in Blackburn weekly on a Tuesday evening during the school year.
Scouts meet in Brucefield weekly on a Tuesday evening during the school year.
Gir15' Brigade meet in Blackburn weekly on a Wednesday evening during the school year.
Cub Scouts meet in Brucefield weekly on a Thursday night during the school year,
A Holiday Club took place again this year durln8 the school summer holidays.
Women's Group meet in Blackburn once a month on a Monday afternoon.
Ladies Group meet in Blackburn on 3rd Monday evening of the Month.
Guild meets in Brucefield on a Wednesday.
Prayer Group meet in Blackburn on a Tuesday.
Café afternoon in Blackburn on 3 Tuesday.
Café morn in8 in Brucefield on a Thursday.
Lent and Christmas Bible studie5 are held each year.
An annual service of Bereavement is held each year.
A Thrift shop was held pre-school year at Brucef ield.
Annual services are held during Holy week at various churches.
Ann ual services are held at Christmas involving the comrnunity and chlldren.
Annual service5 are held for Christian Aid, World Day of Prayer, and Remembrance Sundavi
Services are also held at Blackburn and Seafield war memorials wlth services at Seafield
th
school and at Blackburn war memorial on the Ll November.
A parish magazine is produced 6 time5 per year and distributed to members of the
Congregation and community groups.
The church continue5 in discussion with Breich Valley and Whitburn South and all 4 churches
continue with joint services, evening services, soclal event5, bible studles, fundraising events,
and mission.
Community Activities
Communlty Coffee mornings on a Tuesday and Wednesday afternoon.
Three groups meet in our halls, giving a voluntary fee to the Chu rch.
A local school meet5 in our hall, giving a voluntary fee.
Both churches provide facllitles for local groups and schools to meet.
A "Singing Well" group meets monthly for those who are alone, have dementia, loneliness
or other problems, thi5 includes a light lunch and su itable activitie5.
Harvest is celebrated with donations to Christian Aid, the Pantry and other Food Banks.
Local foodbank donations continue throughout the year.
Local schools attend the church (weather permitting) as part of their Christmas and Easte
celebiatlons, the church dlso partlcipates in services and activities within the schools,
Presbytery Plan
The implementatlon of the Presbytery Plan ha5 formed the union of Blackburn and Seafield and
Whitburn 8rucofield under the new parish name of Whitburn Burnfield Valley (Northl Parish Church
of Scotland, both con
re
ation5 Voted for the unlon, in addition 8rucefield church voted for the
induction of th
5 their minlster, On the 1st Feb 2024 as service of union took
place at Brucefie
urc
Presbytery prosent and representatives of both churches the
as induct as minister of Brucefield church.

Whttbuin B￿rni701d Valloy (Nttrthl Parlsh Chur¢h SC024154
Achievements and Performance
Following the union, all committee5 in both churches are now integrated these being the Kirk
Session, Finance, Fund Raising, Mission. Proporty12 convenorsl other fu nctions have been retained
by Convenors such as Treasurer, Roll Keeper, GDPR, Presbytery Elder, S3feguarding, and14ealth and
Safety. In addition to the foregoing, Teams have beon setup to help with the running of the enlarged
church such as a communication group whose actions can be seen in the Tally Lamp and online
presence. Working relationshi ps Wlth schools is ongoing and it is plea5in8 to see the young ones In
the church at Christmas and Easter, the service5 are fun and loud.
15 a150 busy with the Youth of the church, not only our Pizza and Jesus Group but also
worki ng with the Brownles, Gu ides, Scots, BB and GB plu5 Other "olderf, groups.
We have participated in the local Remembrance Services thls Year the
ook a service at
10.45am in Brucef ield while the Session Clerk led remembrance in Blackburn at 10.45am. At noon
the
led a short service at Blackburn Memorial (Followed at 12.30pm by a servlce al Seafield
Memoriall. On the 11 November tho
took a service at Seafield with the local School and
the Sossion Clerk led a Short service at ihe war memorial in Blackbvrn, both service5 were at Ilclm.
We continue to Use our med ia equipment for all servlces, and it is appreciated by many who are
unable to attend either through i nfirmity or work. the latter can watch anytime as the Service is
available 2417 in the YouTube library. In December Brucefield church Installed new audio equipment
and AV which has enhanced worship. and online viewer5 are increasing, we have to thanks those
who have taken the time to learn th is "new skill" for those watching at home. The cost of this was
given through a legacy to the church. Blackburn 35so has had a small upgrade and again we thank
the anonymous doner for their donation,
Communion services are held in a manner suitable to each church. The
also offers a
communion Service at home for those unable lo attend the church. Attendance at our Sunday
Service is growing with IO0+ attending plus those watching the streamed services. Increased
nu mbers are a150 attending our Bible Study classes where a life application study of the bible is
discussed, developin£ our falth and relationship with our Lord.
Our weekly giving still continues, and we encourage everyone to consider a standing order, this
save5 money on envelops and makes it safer for those doing the "bankin<' to transport money to
the bank whose location5 a re getting fewer.
Next year120251 will see a major remodellin8 Wlthin the church, we anticipate our heating system
being condemned when due forservice. Approval has been given for d new heating 5V5tem however
this will require the removal of pews and installation of seats, this will allow a more flexible approach
to worship.
The World Day of Prayer wa5 again held in the church with representatives from the local thurches
and Our Lddy of Lourde5.
Our services withi n Redmill Nursing Home continues with many residents attending, this year we
held a short communion service which w35 appreciated, especially by our member5 who are now
residents at Redrnill.
Our Women's Group meets on a Monday afternoon on a monthly basis in Blackburn with lots of
speakers and activities, onloylng tea. coffee and social interattions.
The Holiday Club was again held, we are very grateful to all tho helpers who gave their time and
skills to the enjoyment of the children. As per last yecir the club met on one day per week and

Whilbvrn Vèlley (Northl Parish Church. SC0211154
seemed popular with the children, with our union we need to look at how we can reach out to the
vounger people in Whitburn.
The Girl Guides and Brownies meet in Brucefleld and enjoy a varied programme befittinE the age
grDUPS, any new members would be welcome.
The Girls Brigade meet In Blackburn, although small in number are having a great time however
they are about to105e a long-lerm leadei and we would like to thank
orall her help overthe
year5, if anyone feels that they may be able to contribute skills please speak t
The Scouts in Brucefield are a healthy noisy bunch of yourigsters ea8er to try out the various skllls
they are taught, and although camping Is a mainstay, many of the 'life skills" needed today are given
to these young people. Again, we are grateful to the leaders and helpers for the time they givo.
The Boys, Brlgade in 81ackburn are also in 3 healthy state, we now have Boys attendlng from local
town5 interested In challengin8 themselves with the BB programme. Last year they enjoyed various
camping experiences and have several young men stJrting out on their Kings, Badge journey.
Our Pizza and Jesus group meet every 2 weeks on a Sunday night in Blackburn with an age range
from P7-56, lots of activitie5 are undertaken with challenging questions on God's work being
discussed at its core, thef e is a good spread In ages, but more are welcome.
The Ladles Group is a group for active ladies which meets on the 3, Monday of the month in
Bldckburn, speakers, chats, nights out and games are on the agenda. They are alway5 on the lookout
for new members with new ideas. You will be made very welcome.
The Guild meet every 2. week in Brucefield and is open to all where a preset prograrnme of
activities is available covering aspects set out by the church and includes raising fund s for various
charitable projects throughout the year, as willi most group5 time is set aside for tea and soclal
Interaction.
The Church's involvement in mission with the schools continues, covering 2 schools in Whitburn
and 4 in Blackburn and Seafield. The minister teaches in classes regularly with the highlights of the
year bein8 the school Easter and Christmas vislts where the children sing eiithusiastical Iv to all the
songs they know, sometime5 It is difficult to get them to leave.
On a Tuesday in Blackburn our Prayer Group meets and discusses a pas53ge in the Biblo and how It
relates to us, prayer5 for Ihose 011 our prayer list and reflection with appropriate muslc, this meeting
fils nicely intu the afternoon tea 51ot starting at 2pm.
Coffee mornings and Tea afternoons 3re an i ntrinsic part of commun ity life and wh ile Brucefield
offer a coffee morning on a Thursday morning at 10.30 am, in Blackburn you can enjoy tea on a
Tiiesday at 2pm. Both of these offer lots of home baking and plenty of chat, the donations at
Blackburn go to a local charity or national causes.
A Pastoral Care leam has been Set up following a survey amongst our members, many felt that If
they attended the Kirk regularly they did not need a visit while those who could not attend regularlyi
wanted a visit of some description, this allows those with pastoral glfts to use these, whilst freeing
others to take on other responsibiliries. The pastoral tedm will look after those who cannot be
visited regularly.

Whitburn Burnfldd Valley (Northl Parlsh Church. SC024154
Remembrance Sunday was respectfully held with wreaths being laid at the war memorials at
Blackburn, Seafield and Whitburn following a Service in the church on the Sunday. As the 11 wa5 a
Monday the Rev Boyd attended Seafield where the school was in attendance for a service at 11am.
While a similar service was held by the Session Clerk at Blackburn memoria55 with members of the
public and Pinewood school in attendance.
Fund Raislng is an ongoing challenge in all churches and also here in WBV. The challenge to fund
the ongoing responsibilities of churches, pay for the heating and lighting, our cost5 to the Church of
Scotland in Edinburgh and fund Mission costs in our parish is immense. Every 2 months we need to
organise a fund raising event, and we are thankful to this group for organising Fayre's, Quiz's, Tea5,
Burns, nights, Bring and Buy event5 etc all of which not only raises money for the church but also
helps the local community.
The 4 Churches in Breich Valley, Whitburn, Blackburn and Seafield hold bible study groups at Easter
and Christmas plus contemporary evening services on the first Sunday of the month. These services
can be led by our ministers or other parties ensuring a good spread of thought-provoking opinions
and worship variances. Joint services are also held at Easter and Christmas.
The Tally Lamp continues to be produced every 2 months and distributed to all member households
keeping everyone up to date on what is happening in the church as well as informing them of events
yet to come.
The Church is invited each year to attend a "Market Stall" event in 2 schools, this allows all the
actlvities undertaken in the church to be publicised to those who may not be aware of what we
offer.
We continue to Live Stream our services from both Blackburn and Brucefleld, which cammenced
this year, in general we a have about 60 regular viewers for these. The AV is also a great asset for
funerals where family members may not be able to travel due to work commitment5 or health, the
service can be streamed to wherever they are. Thi5 year that has included Australia, Canada, Florida
and a ship on the high seas. We received a donation to upgrade this equipment, and we now can
stream services to our hall and in fact anywhere in the building through a broadband system.
The Singlng Well Group continues to grow f rom Strength to strength with average attendees being
45 in number, the usual events are held along with a healthy meal for those coming from Blackburn,
Seafield, Armadale and Whitburn. Trips this year were to New Lanark with lunch included and of
course the ever-popular Pantomime.
Our Seasons for Growth continues to be available for those who have experienced Trauma of some
descriptlon in their lives.
The Dramaticus drama for children continues to use our facilities.
In Brucefield a new group keep fit group has started for Ladies.
Our Pantry is Still going well in a Thursday in Blackburn, they have 25 members who arrive at
prearranged times and can choose food, receiving approximately £20 worth of food for a £5
donation. We cannot thank enough those who give donation5 to keep thi5 going and especially the
volunteers who run the Pantry.

Wlyiiburn 8urnfi¢ldV3llÈylNorthl Pari5hChurch. SC024154
In February we held a special Remembrance seivice for those who have lost a loved one, this service
is very emotive and those who attend have stal'ed that they can get comfort from this service.
Christmas and Easter was a busy time5 With our annual leaflet drops In Blackburn, Seafield and
Whitburn, many of our members clocked up quite a few step5 a5 they walked round the towns.
Schools in Whitburn and Blackburn attend church at Easter, Harvest, Chrlstmas and at the end of
term in summer had intended to come to the church, however tho weather played its part in
Whitburn however all 3 Blackbu rn schools attended, with thL
isitin8 Seafield as usual.
Our Stepping Stones as well as Pizza and Jesus member5 were involved in producing a Nativity play.
Our Easter service5 included vlsitlng all 4 churches during Holy Week where fellowship wlth all
congregations was found.
The Major Event of the year was uniting with Brucefield Whitburn on the 1st Feb, this was part of
the Presbytery Plan, and part of the Church of Scotland plan to make use of 650 min isters for 1100
chu rches. This ha5 resulted in many churches across Scotland lormln8 Unions, some with as many
as 5 churches. and so It was with us. It has taken almost 18 months for thi5 union with a lot of
discussion in the background. meetings with sossions involved, detailing what will happen with
everyone Involved and finally putting these proposals to the congregations to vote on, Although
agreed there is Still much to do with regards structures and how they integrate and being aware
Lhat we are now all one church, over the next year many changes to worship and services wlll take
place as both congregations come together.
Our Church website is integrated into the 4 churche5 Of our area as much of the information and
events is shared, the pages continue to be an important way of communication a5 does our use of
Facebook, details of both sites are as follows.
Website.. www.whitburnburnfieldvall
-co.uk
Facebook.. Whitburn Burnfield Vally (Northl
The use of technology allow5 both Blackburn and Whitburn to live stream all their services or as
requi red, services can be public while some services such as funeral may have a c105ed link for the
family only, streaming Ilnks can be found on YouTube at..
8lackburn'.
81ackburn and Seafleld Parish Church
Whitburn:
@brucefield church
This year our Kirk Session had many decisions to make some have been easy, but many required the
head to overrule the heart and as they go forward this will not get easler.
I would like to thank all our Trustees for their dedicated service and time, you have the future of ou
church at heart.
I would a150 like to thank all our other Group Leaders in the church and those that help with all our
organlsations I know that this is hard but enjoyable work and that it is not a case of turnlng up on
the night to run a couple of classes, to get the m05t from the Boys and Glrls requires preparatlon
and good delivery, sometimes not an easy task.
To all the volunteers in the background that put your hand up to help with the bl8 events, thank
vou.
We are fortunate to worship in comfortable churches and halls, yet none of thi5 wou Id be p055ible
without the dedlcation and skills of our property teams. We know that much work is requlred to
keep "the lights on" and on some occasions the profession al companies are called in howover rnuch
wort( is completed be competent, skilled, volunteer5 and thi5 can save the church a considerable
amount of money. Thank you to all those involved.

Whltburn Uufn(leld Valleylr40rihl parlsh Church. SC024154
On the completion of these accounts
ur Treasurer for the past few years Is
retiring from this post. Over the last couple of yea1>
has looked after Brucefield's accounts
a5 well as our own, basically doubling here workload and all of this on a voluntary basis. The work
at times has been arduous and time consuming, even with computerisation. especially at the year
end accounts as these are now completed in a SORP format.
The work of Treasurer is an onerous task and with few able, want to take th 15 duty on as it 15 one of
these jobs in the church that keeps going all year round, on behalf of everyone In the church, the
Kirk Session and myself I would like to say thank you for what you have done I know it was not easy.
,a5 kindly agreed to take over this task and has been workin8 With
for
the last few months on the handover, thank you
or your service.
The Church is composed of ma ny people, and it is all these people pulling together that makes things
work from the Sunday servlces, the Funerals, the Contemporary Services, the Fayre's Qu izzes, teas
etc but we all need guidanco, inspiration, comfort, humility at times and drive to complete the tasks
we do, thanks to our mlnlster for helping to drive us forward in God's work.
Financial Review 2024
As is required every year, financlal restraint need to be continued where possible as the economlc
climate is still with us, and it is anticipated ihat it will require everyone to tighten their belts even
ore. We have become a union of 2 church's and as we complete the firsl year of union it Is obvious
that 2025 will be very, very diff icult financially. We have money set aside to cover certain projects
and thi5 is required for these projects such a5 the ref urbi5hment of the sanctuary at Blackbum, but
it is the everyday costs which we need to cover, the Kirk Session has had to take very difficult
decisions to save expenditure but some of the50 will not begin until late 2025.
l urge you to read your Tally Lamp for information and to support all church event5 where p055ible.
The Manse at Brucefield was sold last year however the cornpletion of the sale did nDte happeri
until February this year, as Brucefield had contributed to the purchase of th is property, our share of
the sale will not appear in the accounts until 2026. tho money will however be placed in a fund
restricting its use to property.
Likewise, the tai-mackirkg of the car park at Brucefield, this took 4 years to pass planning however
the funds were held in a restricted account, at Blackburn the car park tarmackin8 was paid for bv
outstanding monies f'rom the Pinewood fund It3ken 2 year5 to obtain).
It 15 difficult to see where we are financially as both Blackburn and Brucef ield's funds are now one
account, and thls Is shown as 2024 f igures13 Ibeit union took place in Feb 241. The 2023 figures are
primarily that af Blackburn and Seaf ield church as the charity number has been carried over to the
new Whitburn Burnfield Val ley INorthl.
Some funds are allocated to cover a particular use Such as Pinewoud where the rental of the
prcmises from the school was allocated to cover the cost of re-instating "wear and teBr" or dama8e
to property on the completion of the Let, other restricted funds include monies granted to the
church to carry out commun ity work on behalf of other orEan isations, these include 'Singing Well"
and "Seasons 4 fjrowth-.

Whitburn BurnAekSValleylNorthl Parlsh Church. SC024154
Risk Management
Under the Unitary Constitution the Kirk Session has responsibility and risk management for Finance,
Safeguarding, Health and Safety, GDPR, and training in all these areas is maintained. The Session
a150 ensures that all monies received by donations or let5 is administered in accordance with strong
financial practices which ensure holdlng reserves.
Reserves Policy
The money invested and the extra interest obtained helps to offset any unexpected shortfall such
as heating replacement. In addition to this the church has a policy to hold 3 months of average
expenditure locally.
NOTE.. Monies held in our account5 include funds held on behalf of Blackburn Communitie5 Trust
(Sing Well Group) and donations Gifted to the church for specific purposes, these funds cannot be
Used apart from their stated use and are in addition to our reserves.
Structure, Governance and Management
Governing Document
On the twelfth day of March 2020, Blackburn and Seafield Parish Church (now Whitburn
Burnfield Valley INorthll moved from the Model Constitution to the Deed of Constitution, Unitary
Form. The church is now administered in accordance with the terms of the Unitary Deed of
Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the Charity Trustees. The Kirk Session members are the 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 has oversight of the whole life and Service of the church within its Parish,
responsibility for spiritual and temporal oversight and matters relating to finance and property of
Congregation's affairs. It is moderated by the minister and meet5 ten time5, or a5 required,
throughout the year.

Whllburn BurnfiÉldV311@y INorthl Parlgh Church. SCa24154
Reference and Administrative Information
Charity Name:
Whitburn Burnlield Valley INorthl church of Scotland
Charlty reglstration Number..
SC024154
Congregation Reference No..
010130
Contact Address:
The Manse
5 M3cDonald Gardens
8lackburn
West Lothian
EH47 7RE
Tru5tee5
Elder Emeritus
Office-bearers
Minister
Session Clerk
Treasurer
Inde
endent Examlner
Bankers
Royal Bank of Scotland
8 Hopetoun Street
8athgate
EH48 4EU

Whiibwn Burnfieldvalley (Northl Parlsh Chtsrch.SC0241S4
Trustees, Responsibilltles In Relation to the Financial Statement5
The charity trustees are responsible for preparing a trustees, annual report and financial staternents
in accordance with applicable law and United Kingdom Accounting Standards IUnSted Kingdom.
Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare flnanclal
statements for each year which show a true and fair view of the state of affairs of the charity and of
the income and Èxpendlture of the charity for that period. In preparing the financial statements, the
trustees are required to..
select suitable accounting pollcles and then apply them consistently.
observe the method and prlnciples in the applicable Charities SORP.
make judgements and e5tirnates that are reasonable and prudent.
state whether applicable accounting standard5 and statements of recommended practice have
been followed, subject to any departures disclosed and explained in the. financial statements.
prepare the financial statements on the going roncern basis unles5 It is inappropriate to presume
that the ch3 rity will continue in operational existence.
The trustees ale responsible for keeping adequate accounting records that are sufficient to show
and expla in the ch3rity's transactlons and di5c105e with reasonable accuracy at any time the financial
POSltion of the charity and to enable them tD ensure that the financlal statement5 comply with the
Charitie5 and Trustee Investment 15cotlandl Act 2005 and the Charlties Account5 (Scotland)
Re8ulation5 2006 las amended). They are also responsible for Safeguarding the assets of the charity
and hence foi taking reasonable step5 for the prevention and detection of fraud and other
irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial
information on the congregation's website. Legislation in the United Kingdom governing the
preparation and di5somination of f4nancial statements may differ from legislation in other
jurisdictions.
Approved by the Trustees and signed on their behalf.
io

Whitburn Bvrnfleld Valley (Northl Par15h Church. SC024154
Notes forming part of the Flnancial Statements
For the year ended 31 December 2024
Accountlng Policies
The principal accounting policie5, which have been applied consistently in the current and preceding
year 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: Accountin8
and Reporting by Charities issued in 2015 (Charity SORP 20151.
Basis of preparatlon
The financial statements have been prepared in accordance with Accounting and Reparting by
Charities: Statement of Recommended Practice applicable to charities preparing their account5 in
accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland
IFRS1021 ISORP 2015, revised l January 20191, the Charities and Trustee Investment IScotland} Act
2005 and the Charities Accounts (Scotlandl RegLtlations 2006 las amended).
The trustees, going concern assessment covers a period of at least twelve months from the date of
signing of these financial Statements and they consider that there are no material uncertainties
about the charity'5 ability to continue as a going concern.
While there are indeed operational uncertainties arising from a delay in decisions being taken by
Presbytery about the retention of buildings and tho union between Blackburn and Seafleld Parish
Church and Whitburn Brucef ield Parish Church, the trustees consider that these do not affect the
charity's ability to continue as a going concern for at least twelve months as a in any other
foreseeable circumstances. Consequently, the financial statements have been prepared on a going
concern basis.
Funds
Funds are classified as either restricted funds, endowment funds or unrestricted funds, defined as
follows.
Restricted funds are funds subject to specific requirements as to their use which may be declared
by the donor or with their authority or created through legal processes, but still within the wider
objects of the charity.
Endowment funds are funds which have been given on the condition that the original capital sum is
not reduced, but the income therefrom is used for the purpose defined in accordance with the
objects of the charity.
Unrestricted fund5 are expendable at the discretion of the trustees in furtherance of the objects 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 restrlct the trustees, discretion to apply the fund.
li

Whitburn Burnlleld Valley INorthl Par55h Church. SC024154
Income
All donations and gifts are included within incoming resources under either unrestricted or
restricted funds according to the terms under which the donation is made and when the amount
can be quantified with reasonable certainty. Donations and gifts in kind are brought into the
accounts at their market value to the charitv.
Expenditure
Expenditure is recognised on an accruals basis as the liability is incurred.
Tangible fixed assets
The charity has the right to occupy and use for its charitable object's certain tangible fixed assets,
including the Church, halls and manse, vested locally at Blackburn and in Whitburn with the Church
of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure
incurred on the repair and maintenance of these assets is charged as resources expended in the
statement of flnanci31 activities in the period in which the liability arises.
All tangible fixed assets having a value to the charity greater than one year, other than those having
a value of les5 than £l,QOO when acquired, or those acquired for specific purposes, are capitalised.
Depreciation is provided Dn a straiEht-line basis to write off the cost or initial value, less residual
value, of tangible fixed assets over their estimated usef ul lives:
Freehold buildings............
.50 years
Fixtures, fitting5 and office equipment..
.3 years
Investments
Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and
losses represent the difference between the market value at the beginning and end of the financial
year or, if purchased in the year, the difference between cost and market value at the end of the
year. Realised gains and losses represent the difference between the proceed5 on disposal and the
market value at the start of the year or cost if purchased in the year.
Taxation
Whitburn Burnf ield Valley (Northl 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 resource5 expended therefore include irrecoverable input VAT.
12

Whthurn 8urnflekl Val￿v (Northl P3rl%h Churth. SC0241J4
Independent Examinerf5 Report to the Trustees of Whitburn Burnfield
Valley (North) Parish Church of Scotland.
I report on the accounts of Whitburn Burnfield Valley (Northl Parlsh Church of Scotland for the year
ended 31, December 2024 and the notes thereto which are set out on pages Ioto 24
Re5pectlve responsibillties of trustees and examiner
The charlty trustees are responsible for the preparatlon of the account5 in accordance with the
terms of the Charities and Trustee Investment {Scotlandl Act 2005 and the Charities Accounts
Iscotlandl Regulattons 2006.
rhe charity trustees conslder that the audit requirement of Regulatlon 10111(dl of the Account5
Regulations does not apply. It is my responsibilityto examine the accounts as requlred under section
44111 Ic) of the Act and to state whether particular matters have come to rny attention.
Basis of independent examinerfs Statement
My examination is carried out in accordance with Regulation 11 of the Charitles Accounts (Scotland)
Regulations 2006. An examination includes a review of the accountinE records kept by the charity
and a comparison of the accounts presented wrth those records. It also Includes consideration of
any unusual items or disclosures in the accounts and seeks explanation5 from the trustees
concernlng any such matters. The procedure5 undertaken do not provide all the evidence that
would be requlred in an audit, and conseq uently I do not express an audit opinion on the view given
by the accounts.
Independent examlnerf5 Statement
In the course of my examlnation, no matter has come to my attentlon..
which gives me reasonable cause to believe that in any material respect the requirement5'.
to keep accounting records in accordance with Sertion 4411) {3) of the 2005 Act and
Regulation 4 of the 2006 Account5 Regulations, and
ta prepare accounts whlch accord with the accounting records and comply with Regulation
9 of the 2006 Accounts Re8ulations have not been met, or
2. To which, in my opinion, attention should be drawn In order to enable a proper understandlng
of the accounts to be reached.
2.>,
13

Whirbwn Burnfield ValleylNorthl Pay￿hChUrch. SC024154
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Whitburfj 8umfiePJVa11ey (Northl Paiith Church. SC02ol*5d
Whitburn Burnfleld Valley (Northl Church of Scotland
(Scottish Charity Number SC0241$41
BALANCE SHEET
As at 31st Oecember 2024
2024
2023
Note
Fixed Assets
Tangible Assets
Investments
TOTAL FIXEO ASSET5
17.590
216,383
233,973
300
33,173
33,473
io
Current Assets
Debtors
Cash at bank and in hand
TOTAL CURRENT ASSET5
li
17
9,353
226,119
235,472
242,507
56,891
299,398
liabilities
Creditors falling due within one year
NET CURRENT AS5ET5
12
7,060
2,000
228,412
297,398
NET ASSETS
462.38S
330,871
THE FUND5 OF THE CHARI
Restricted Income funds
Unrestricted income funds
15
253,000
209,385
231,422
99.449
TOTAL CHARITY FUNDS
462,385
3ao.871
The accounts were approved by Kirk Se5sionn on ',i.I'
arid signe(f on their behalf by
15

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Whitbum BurnflÈWValley Il%brthl Parish Church. SCQ24154
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Whitburn BvrnfiElcl Va11eylNorthl Parithchvich. SC024L54
Whttburn 8urnlleld Valley INorthl Church of Scotland
(Siottish Charity Number SC0241541
Year ended 31st December 2D24
NOTE 7 - Staff costs and numbers
2024
2023
Salaries & wages
Social Security costs
Total
23,059
8,855
23.059
8.855
The average number of employees during the year was as follows..
2024
Numbef
2023
Number
Church Officer
Organist
Cleaner
No employee benefits in excess of £50,00012023 Nil)
All Church of Scotland congregations contribute to the National Stipend Fund which
bears the iosts of all ministers, stipends and employer's contributions for nation31
insurance, pension and housing and loan lund. Stipends are paid in accordance
with the national stipend scale, which is related to years of seNice. For the year
under review, the minimum stipend was £31,642 and rhe maximum stipend lin the
5th and subsequent years) wa5 £38,884
NOTE 8- Trustee Remuneration and Related Party Transactions
During the year, 8 Trustees received reimbLbf5ement of expenses incurred totalling
£4,789
Trustees are not paid for their services as Trustee5 and no other reimbursements
were made to them. The minister is paid centrally by the Church of Scotland for her
seNices as a minister. (Note 71
During the year a total of £5,000 was donated by trustees to congregational resources.
18

Whftbvrn Burnfidd V31* INorthl Parish Church.SC014154
Whltburn 8urnfleld Valley INoTthl Church of Scotland
(Scottish Charity Number SC0241541
Year ended 315t December 2024
NOTE 9- Tangible Fixed Assets
Land & Bulldlng5
Manse
Church
Equipment
Total
Cost
At l January 2024
Additions
Dispos315
At 31 December 2024
300
300
17,290
17,290
300
17,290
17,590
Accumulated Depreclation
At I january 2024
Charge for year
Elimated on Disposals
At 31 December 2024
Net Book Value
At 31 Oecember 2024
300
17,290
17,590
At 31 December 2023
300
300
8uildin
Whitburn Burnfield Valley INorthl church Ipreviou51y known as Blackburn & Seafieldl and the
Manse are vested in local trustees (the minister, session clerk & treasurer) on behalf of the
congregation.
Land was purchased at the beginning of the 20th century at a cost of £400 with the intention of
building a church and manse for the local community. It was deemed appropriate to allocate
£300 as the historical cost of the church building. The remainiF)g £100 was the allocated historical
C05t of the original manse.
This property was latterly rented out and finally sold in 2023 and consequently is accounted for in
Note 10.,
The current Manse was built as part of an agreement whereby Blackburn & Seafield exchanged
a plot of land to a local develop@r who constructed five houses, one of which became the
property of the congregation in 2005. Consequently, no value is attributed to the current Manse
in these financial statement5.
19

Whitbvrn 8urnfteld Valley (Northl Parith Churth.SC024154
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20

Wh¥cburn 8u¢nfldd ValW (Northl Parish Churth. SC0241S¢
WhStburn 8urnfleld Valley INorthl Churth of Scotland
(Scottish Charity Number SC0241S41
Year ended 31st December 2024
NOTE 11- Debtor5
2024
2023
Gift Aid due from HMRC
Other - Proceeds on sale of manse
Prepayments
9,353
2,465
236,000
4,042
242.507
9,353
NOTE 12 - Creditors
2024
2023
Gas & Electricity
Audio Visual
Cyreniall5
Concept
Other- manse sale expenses
1.642
3,860
842
716
7,060
2,000
21

Whilburn ￿rnIle￿j V311Èy (Northl Par15hChufcb. SC024154
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22

Whltburn Burnlleld Valley INorthl Church of Scotland
Iscottish Charity Numbei SC0241541
Whitburn 8umfieldValley INorthl Parish Church. 5C014154
Year ended 31st December 2024
Note 15 - Movement in Funds 1st Jan 24
Income
Expenditure
Transfers
31st Dec 24
Restrlcted Funds
Brucefield Bequest Fund
Brucefield Manse Fund
Flower Fund
Retirin8 Collection5
New AV System Fund
Sanctuary Refurbishment Fund
New Photocopier Fund
New Door Fund
Singing Well
Pinewood
Seasons far Growth
Holiday Club
Defib Fund
The Pantry
Pizza & Jesus
Fixed Asset Capltal Fund
Fabric etc
Total
3,014
2,808
830
2,601
5,050
8,636
3,014
2,808
715
760
257
372
1,969
52
128
665
212
1,690
7.160
3,000
8,400
1,840
1,050
876
5,843
5,663
8,848
1,690
7,043
3,203
8,526
1,840
935
876
2,654
I,ooi
300
1,461
51,337
117
2,228
2,431
126
lis
624
1,000
3,813
300
200,000
231,422
1,455
28,575
1199.994
1199,9941
8,666
Investments . Cofs Units
Unrealised Gain
Fabric Fund bought during year
Total Restrlcted Funds
1,669
1,669
199,994
253,000
199,994
231,422
30,244
8,666
Unrestricted Funds
General
Oesi
nated
General Fabric
Outreach
Stepping Stones
Women's Group
Investment Income
Brucefield Guild Fund
Brucefield Sunday School
rucefield Toddlers Fund
Total Unrestricted Funds
47,381
287,697
209,367
125.711
26,194
7,774
370
599
5,844
33,460
2,203
247
265
5,247
871
287
359
54,407
9,106
330
505
5,844
731
731
126
126
918
197,678
918
325,647
88.162
216,131
Investments - Cofs Units
Unrealised Gain
Total Unrestrlcted Funds
11,287
99,449
420
11,707
209,385
326,067
216,131
Total Funds
330,871
356,311
224,797
462.385
23

ft￿in BurthiekSValleylNOrthl parish Church. SC024L54
Whitburn Burnfleld Valley (Northl Church of Scotland
(Scottish Charity Number SC0241541
Year ended 31st December 2024
Note 15- Movement in Funds
continued
1st Jan 23
Income
Expenditure
Tfansfefs
31st Dec 23
Restricted Funds
Robertson Fund
Flower f und
Retiring Collections
New Avsystem Fund
Sanctuary Refurbishment Fund
New Photocopier Fund
New Door Fund
Singing Well
Pinewood
Seasons for Growth
Holiday Club
Defib Fund
The Pantry
Pizza & jesus
Fixed Asset Capit31 Fund
Fabric etc
Total Restricted Funds
52
52
233
2,147
586
490
32
1,251
160
1,690
7,160
3,000
8,400
1,840
257
128
665
212
1,690
7,160
3,000
8,400
1,840
1,050
876
5,843
2,243
52
1,050
1.876
11,600
1,077
1,000
5,757
1.968
loo
892
400
300
200,000
231,422
236,000
253,898
136,0001
136,0001
25,367
11,843
Unrestricted Funds
GeneTal
Desi
nated
General Fabric
Old Manse
Outreach
Stepping Stone5
Women's Group
Investment Income
Total Unrestricted Funds
33,545
93,262
115,426
36,OC
47,381
2.708
23,994
6,056
153
532
5,844
72,832
23,486
123,4861
26,194
508
1,718
361
692
7,774
370
144
625
599
5,844
88,162
96,033
116,703
36,000
Investrnents - Cof5 Units
10,737
550
11,287
Total Funds
108,936
350,481
128,546
330,871
24

Whitburn 6urnfieldVèlley INorthl Parish Church. SCQ24154
Whltburn 8urnfield Valley (Northl Church of Scotland
(Scottish Charity Number SC0241541
Yearended 31st December 2024
NOTE 16- Collections for Third Partles
Special collections and retiring offerings during the year were made.
Amount5 collected and disbursed were=
2024
2023
Christian Aid
Leprosy
Life & Work
Marie Curie
Pinewood Minibus Appeal
Poppy Scotland
2,356
45
1,259
279
508
236
245
2,882
199
2,245
NOTE 17- Cash at Bank and in hand
2024
2023
Unrestricted Funds
Church Bank Current Account- RBS
Cofs Investors Trust General
Cofs Investors Trust General
52,856
58,730
86,989 198,575
55.923
Desi
n3ted Funds
Cof5 Investors Trust - Fabric Fund
Step Stones Fund - bank account
Women's Group Fund bank account
Brucefield Guild Fund - bank account
Brucefield Sunday School Fund - bank a/c
Brucefield Toddlers Fund bank accouni
13,316
330
504
731
126
918
370
598
15,925
Restricted Funds
Cofs Investors Trust - Manse & Sanctuary
Cofs Investors Trust - Manse (Provision) Fui
Brucefield Flower Fund
8,636
2,808
175
11,619
226,119
56,891
25

Whltbum Burnfle￿ VallEY INorthl Pari5hChui¢h. SC024L54
Whitbum 8urrtfleld Valley INorthl Church of Scotland
Iscottish Charity Number SC0241541
Year ended 315t December 2024
NOTE 18 - Union of Churches
2024
Ilestrlcted Funds
Bequest fund
Manse & Sanctuary Fund
Flower Fund
Manse Fund
3.014
8,207
175
2,668
14.064
Unrestricted Funds
Guild
Sunday School
Toddlers
Fabric
General
731
126
918
33,460
134,S02
169737
183,801
NOTE 19 - Investment Income
Unrestricted
Restricted
2024
Total
2024
2024
Dividend5
General Income Fund
Fabric & Main Income Fund
General Growth Fund
414
10,939
86
11439
414
10,939
86
11439
Interest
General
Manse & Sanctuary
Fabric
2,338
2,338
429
1,917
140
429
1,917
140
Manse
General
5,445
7,783
5,445
10,269
2486
Total Investment Income
19,222
2486
21,708
26

Whttburn Burnlidd Valley (Northl Par15h Church. SC024154
Whlttsurn Burnlleld Valley (Northl Chur¢h of Scotland
Iscottish Charity Nurnber SC0241541
APPENDIX
Year ended 31st December 2024
FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
FOR THE BENEFIT OF THE CONGREGATION
10130 Whitburn Burnfleld Valley INorthl
Consolldated Fabric Fund
CAPITAL ACCOUNT
2024
Credit balances held at 310ecember at cost
35,421.70
Market value of balances at 31 Decemb@r
35,421.70
REVENUE ACCOUT
Credit balance at 31 Oecember
4,262.90
TEMPORARY ACCOUNT
Debit balance at 31 December
(1,5121
Individual Fund
Purpose:
EXPENDABLE
2024
Credit balance5 held at 31 December at cost
Market value of balances at 31 December
PERMANENT ENDOWMENT
Credit balances held at 31 Detember at cost
Market valLte of balances at 31 December