Whitbum Burrfield Valley INorthl PaYh Church. SC024154 WHITBURN BURNFIELD VALLEY (North) PARISH CHURCH of SCOTLAND I¥1) ANNUAL REPORT & ACCOUNTS Year ended 31st December 2025 {SORP Accounts) Congregation No: 010130 Scottish Charity No: SC024154
Whitburn 8urnfieid Valley (Northl Parish Church. SC024154 Trustees, Annual Report Year ended 31st December 2025 The Trustees present the annual report and accounts for Whitburn Burnfield Valley (Northl for the year ended 31 December 2025. 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 (Scotlandl Act 2005, the Charities Account5 Iscotlandl Regulations las amended) and Accountin8 and Reporting by Charities Statement 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 from I" January 2019 Objectives and Activities The Church of Scotland is Trinitarian in Doctrine. Reformed in tradition, Presbyterian in polity. It exist5 to glorlfy God and to work for the advancement of Christ's Kin8dom throughout the world, as a national Church, it acknowled8es a distinctive call and duty to brin8 the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churche5 in various ecumenical bodies in Scotland and beyond. Whitburn 8urnfield Valley (Northl continued its involvement with the community followlng the union of churches on I, February 2024 and continued to strive to renew and rebuild its relationships with members, schools, mission projects and where possible new projects are being undertaken. Blackburn Church continued to use its ability to Stream Worship services to the parish and beyond and viewin8 figures have steadily grown, since December 2024, Brucef ield now has a similar facility with both churches now able to record and stream funeral services should the famlly wish. Holy Communion 15 celebrated in both, in the months of March, June, September, December and Easter, nd 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 servin8 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 mornin8. Pizza and Jesus meet every 2. and 4th Sunday evening of the month IP7-561. Brownies and Guides meet in Brucefield on a Monday evening durin8 the school year. Boys, Brigade meet in Blackburn weekly on a Tuesday evenin8 during the school year. Scout5 meet in Brucef ield weekly on a Tuesday evening during the school year. Cub Scouts meet in Brucef ield weekly on a Thursday night during the school year. A Holiday Club took place again this year durin8 the school Summer holidays. Women's Group meet in Blackburn once a month on a Monday afternoon. rd Ladies Group meet in Blackburn on 3 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 a Tuesday. Community café in Brucefield on a Monday afternoon. Community café in Blackburn on a Thursday afternoon. The Pantry meets every Thursday mornin8 dealing with food poverty. Lent and Christmas Bible studies are held each year.
Whltbum bumfteld Valley (Northl Parish thurch. SC024154 An annual service of Bereavement is held each year. Annual Harvest services are held at church and schools with gifts being given to the Pantry. Annual services are held during Holy week at various churches. Annual services are held at Christmas involving the community and children. Annual Services are held for Christian Aid. World Day of Prayer, and Remembrance Sunday, Services are also held at Blackburn and Seafield war memorials with services at Seafield school and at Blackburn war memorial on the Ilth November. A parish magazine is produced 6 times per year and distributed to members of the Congregation and community groups. The church continues in discussion with Breich Valley and Whitburn South and all 4 churches ontinue with Joint services, evening services, social events, bible studies, fundraising events, and mission. Community Activities Community Coffee mornings on 3 Tuesday and Thursday afternoon. Three groups meet in our halls, givin8 a voluntary fee to the Church. Both churches provide facilities for local groups and schools to meet. A "Singing Well" group meets monthly for those who are alone, have dementia, loneliness or other problems, this includes a light lunch and 5Ultable activities. Harvest is celebrated with donations to Christian Aid, the Pantry and other Food Banks. Local foodbank donation5 continue throu8hout the year. Local schoo15 attend the church Iweather permitting) as part of their Chrlstmas and Easter celebrations, the church also particlpates in services and activities within the schools. Presbytery Plan The implementation of the Presbytery Plan has formed the union of Blackburn and Seafield and Whitburn Brucefield under the new parish name of Whitburn Burnfield Valley (Northl Parish Church of Scotland, both con8regations Voted for the unlon, in addition Brucefield church voted for the induction of the Rev Sandra Boyd as their minister. The Presbytery Deployment 8roup will continue to monitor all unions and groupin8S Wlthin the Presbytery which may lead to Team Ministry or to further chan8es. Achievements and Performance Followin8 the union, all committees in both churches are now integrated these being the Kirk Session, Finance, Fund Raisin8, Mission, Property12 convenorsl other functions have been retained by Convenors such as Treasurer, Roll Keeper, GDPR, Presbytery Elder, Safeguardin8, and Health and Safety, several Elders have undertaken training in leading worship which will help the minister particularly at illness, holidays easter and Christmas. In addition to the foregoing, teams have been setup to help with the running of the enlar8ed church SLJch as a communication group whose actions can be seen in the Tally Lamp and online presence. Working relationships with schools is ongoing nd it is pleasing to see the young ones in the church at Christmas and Easter, the services are fun and loud. The Rev Boyd is also busy with the Youth of the church, not only our Pizza and Jesu5 Group but also working with the Brownies, Guide5, Scots, BB and GB plus other "older" groups. We have participated in the local Remembrance Services this Year the Rev Boyd took a combined service at 10.45am in Blackburn and Seafield. On the Ilth November the Rev Boyd took a service at
Whitbum 8urnfield Valley (Northl Parish Church. SC024154 Seafield with the local school and the Session Clerk led a short service at the war memorial in Blackburn, both services were at 11am. We continue to use our media equipment for all services, and it is appreciated by many who are unable to attend either through infirmity or work, the latter can watch anytime as the Service is available 2417 in the YouTube library, Communion services are held in a manner suitable to each church. The Rev Boyd also offer5 communion service at home for those unable to attend the church. Attendance at our Sunday service is growing with IO0+ attending plus those watching the streamed services averaging 60 per week. Increased numbers are also attendin8 our Bible Study classes where a life application study of the bible is discussed, developing our faith and relationship with our Lord. Our weekly giving still continues, and we encourage everyone to consider a standlng order, this saves money on envelops and makes it safer for those doing the "banking" to transport money to the bank whose locatlons are gettin8 fewer. In July120251 a major remodellin8 of Blackburn Church, wa5 undertaken to allow the installation of a new heating system. carpetin8 was added while chairs replaced the pews, our old heating System bein8 condemned when due for service. Approval had also been given for a new heating 5YStem in Brucefield, this involved fittin8 a new "wet" system, replacin8 an electric and gas combination. The World Day of Prayer was again held in the church with representatives from the local churches and Our Lady of Lourdes. Our services within Redmlll Nursln8 Home continues with many residents attendlng, this year we held a short communion service which was appreciated, especially by our members who are now residents at Redmill. Our Women's Group meets on a Monday afternoon on a monthly basis in Blackburn with lots of speakers and activities, enjoying tea, coffee and social interactions. The Holiday Club was again held, we are very grateful to all the helpers who gave thelr tlme and skills to the enjoyment of the children. As per last year the club met on one day per week and seemed popular with the children, with our union we need to look at how we can reach out to the younger people in Whitburn. Our youth organlsations. the Brownies, Cubs. Scouts and Boys, Brigade, meet as detailed earlier are all increasing in number, this year Boys from the B8 83ined their Kings Badge (formally Queens'l, with more expected in 2026. The Girls Brl8ade who met in Blackburn, have been transferred to the GB in Bathgate, this has been brought about by the GB leaders being required to retire havin8 reached a set age limit. work requirements ofyounger staffalso added to the move, however those girls who moved are enjoying the GB. Our Pizza and Jesus group meet every 2 weeks on a Sunday night in Blackburn with an age range from P7-S6, lots of activities are undertaken with challengin8 question5 on God's work bein8 discussed at its core, there is a good spread in ages, but more are welcome.
Whitburn Burnfield Valley INorthl Parish Church. SC024154 The Ladies Group is a 8roup for active ladies which meets on the 3, Monday of the month in Blackburn, speakers, chats, night5 Out and games are on the agenda. They are always on the lookout for new members with new ideas. You will be made very welcome. The Gulld meets every 2. week in Brucefield and is open to all where a preset programme of activities is available covering aspects set out by the church and includes raising funds for various charitable projects throughout the year. as with most groups time is set aside for tea and social interartion. The Church's involvement in mlsslon with the schools continues, covering 2 schools in Whitburn and 4 in Blackburn and Seafield. The ministef teaches in classes regularly with the highlights of the year being the school Easter and Christmas visits where the children sing enthusiastically to all the son8S they know, sometime5 it is difficult to set them to leave the church. On a Tuesday in Blackburn our Prayer Group meets and discusses a passa8e in the Bible and how It relates to us, prayers for those on our prayer list and reflection with appropriate music. this meeting fits nicely into the afternoon tea slot starting at 2pm. Coffee mornln85 and Tea afternoons are an intrinsic part of community life and while Brucefield offer a community café on Monday afternoons, in Blackburn you can enjoy tea on a Tuesday at 2pm on Tuesday. Both of these offer lots of home baking and plenty of chat, the donations 80 to a local charity or national causes. On Thursday afternoons a Community café was started in Blackburn where indoor 8ames and chat with tea and cakes is the order of the day at both venues, The pastoral team look after those who enjoy a visit and chat, whlch 15 essential for those not able to attend the church regularly. Remembrance Sunday wa5 respectfully held with wreaths being laid at the war memorials at Blackburn, Seafield and Whitburn followin8 a service in the church on the Sunday. As the 11 wa5 a Tuesday, the Rev Boyd attended Seafield where the school was in attendance at their memorial, for a service at I lam. While a similar service was held by the Session Clerk at Blackburn memorial with members of the public and Pinewood school in attendance. Fund Ralsln8 is an ongoing challenge in all churches and also here in W8V. The challenge to fund the ongoing responsibilities of churches, pay for the heating and li8htin8, our costs to the Church of Scotland in Edinburgh and fund Mission costs in our parish is immense. Every 2 month5 we need to organise a f und-raising event, and we are thankful to thi5 group for or8anising Fayre's, Quiz's, Teas, Burns, nights, Bring and Buy events etc all of which not only raises money for the church but also helps the local community. Even so, we have a budget shortfall for 2026 of £26,000. Full details of costs are shown in the attached accounts. 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 Svnday of the month. These services can be led by our minister5 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 happenin8 in the church's as well as informing them of events yet to come.
Whitburn Burnfield Valley INorthl Parish Churth. SC024154 The Church is invited each year to attend a "Market Stall" event in 2 schools, this allows all the activities 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 Brucefield, we 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 commitments or health. the service can be streamed to whereverthey are. The 5ingin8 Well Group continues to grow from strength to strength with average attendees belng 45 in number, the usual events are held along with a healthy meal for those comlng from Blackburn, Seafield, Armadale and Whitburn. Trips this year were to the David Livingston Centre 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 description in their lives. Our Pantry is still goin8 well in a Thursday In Blackburn, they have 25 members who arrlve at prearranged times and can ch005e food, receiving approximately £20 worth of food for a £7 donation. We cannot thank enough those who 8ive donatlons to keep this 80in8 and especially the volunteers who run the Pantry. However, this too is facing severe financial restraints. In February we held a special Remembrance servScefor those who have105t a loved one, this service is very emotlve and those who attend have stated that they can 8et comfort from this service. Chrlstmas and Easter are a busy time in 81ackburn. Seafield and Whitburn, with schools in Whltburn and Blackburn attending church at Easter, Harvest. Christmas and at the end of term in summer. Our Steppin8 Stones as well as Pizza and Jesus members were involved in producing a Nativity plav. Our Easter services included vlsiting all 4 churches durin8 Holy Week where fellowship with all con8regations was found. Our Church website is integrated into the 4 churches of our area as much of the information and events is shared, the pa8es continue to be an important way of communication as does our use of Facebook, details of both sites are a5 follows. Website.. www.whitburnburnfieldvalle .co.uk Facebook: Whitburn Burnfield Valley (Northl The use of technology allows both Blackburn and Whitburn to live stream all their services or as required, Services can be public while some services such as funeral may have a c105ed link for the family only, streaming link5 can be found on YouTube at: Blackburn= Blackburn and Seafield 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 we go forward thi5 will not get easier. I would like to thank all our Trustees for their dedicated service and time, you have the future of our church at heart. I would also like to thank all our other Group Leaders in the church and those that help with all our or8ani5ations I know that this is hard but enjoyable work and that it is not a case of turnin8 up on the night to run a couple of classes, to get the most from the Boys and Glrls requires preparation and good delivery, sometimes not an easy task.
WhKtburn Bumfielo Valley (Northl Parish Church. 5C024154 To all the volunteers in the background that put your hand up to help with the big events, thank you. We are fortunate to worship in comfortable churches and halls. yet none of this would be possible without the dedication and skills of our property teams. We know that much work is required to keep "the lights on" and on some occasions the professional companies are called in, however much work is completed be competent, skilled, volunteers arsd this can save the church considerable amount of money. Thank you to all those involved. The work of Treasurer is an onerous task and with few able, or want, to take this duty on, as it is one of these job5 in the church that keeps going all year round, on behalf of everyone in the church, the Kirk Se55ion and myself I would like to say thank you, for what you have done, we know it is not easv. The Church is composed of many people, and it is all these people pulling together that makes things work from the Sunday services, the Funerals, the Contemporary Services, the Fayre's, Quizzes. teas etc but we all need guidance, inspiration, comfort, humility at times and drive to complete the tasks we do, thanks to our Minister for helping to drive us, and guide us, forward in God's work, Financial Review 2025 As Is required every year. financial restraint needs to be continued where possible a5 the economlc climate is still with us, and it is anticipated that it will require everyone to ti8hten their belts even more. We have become a union of 2 church's and as we complete the second year of union it is obvious that 2026 will be very, very difficult f inancially. We have money set aside to cover certain projects and this designated monies is required for these projects such a5 the fabric. l urge you to read your Tally Lamp for information and to 5UPPOrt all church events where possible. It is not difficult to see where we are financially from the attached accounts, please take time to read these and ask any questions that you may have. Some f unds are restricted such as doors, where a donation has been specifically for that purpose other restricted funds include monies granted to the church to carry out community work on behalf of other organisations, these include "Singing Well" and "5ea50ns 4 Growth" These funds cannot be used for everyday running costs. Risk Management Under the Unitary Constitution the Kirk Session has responsibility and risk management for Finance, Safeguarding, Health and Safety, GDPR, and trainin8 in all these areas is maintained. The Session also ensure5 that all monies received by donations or lets is administered in accordance with stron8 financial practices which ensure holding 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.
Whitburn Burnfield Valley (Northl Parish Church. SC024154 NOTE: Monies held in our accounts 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 Inow 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 arsd skills. The Minister, who is a member of the kirk session, is elected by the con8re8ation 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 over5i8ht and matters relating to finance and property of Congregation's affairs. It is moderated by the minister and meets ten time5, or as required, throughout the year. Reference and Administrative Information Charity Name- Whitburn Burnfield Valley (Northl church of Scotland Charity registration Number.. SC024154 Congregation Reference No: 010130 Contact Addres5: The Manse 5 MacDonald Gardens 8lackburn West Lothian EH47 7RE Trustees Rev S Boyd G Aitken lord Dec 20251 A Brynes R Drummond L Graham S Hamilton M Brown K Burnett E Ferguson D Gray (Reinstatedl S Henig (Ord Dec 20251 H Brown M Douglas J Ferguson P Hamilton M Mason rtE- C McAndrew l McGregor S Merry J Rankine A Simpson T Stockman J Wight C Mcculloch F McLennan J Mitchell M Savage S Snow (Ord Dec 20251 L Thomson E Younger IDec'd 20251 T McFadyen B Mcmillan IRe518ned Mar 20251 C Naylor M Shields E Stockman G Todd E Waldron (Ord Dec 20251
Whitburn 8urnfitliJ ValleylNorthl Par15h Church. SC024154 Elder Emeritus In addition to the above a further 18 norb-active Elders have retired from active duties,. l Brown, D Bryce, H Dickie, R Dunlop, T Gardner, W Gilfillan. R Haston, l Henderson, J Lumsden, J McAloon. A Mackie, l Milne, A Muir. J Muir, J Roberson, N Scott, D Thompson, G Webster. OffIcbearefS Minister Session Clerk Treasurer Rev Sandra Boyd 8 Ed. B D, Mr. Keith Burnett Mr5. Jacqueline Ferguson Independent Examiner Alistair Christie MAIHonsl CA 4 Templeland Road Edinburgh EH12 8RP Banker5 Royal Bank of Scotland 8 Hopetoun Street Bathgate EH48 4EU Trustees, Responslbilities in Relatlon to the Flnanclal Statements The charity trustees are responsible for preparin8 a trustees, annual report and financial statements in accordance with applicable law and Unlted Kingdom Accountin8 Standards (United Kingdom Generally Accepted Accounting Practicel. The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing the financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistentlv. observe the method and principles in the applicable Charities SORP. make jud8ements and estimates that are reasonable and prudent. state whether applicable accounting standards 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 concern basis unless it is inappropriate to presume that the charity will continue in operational existence. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial P05ition of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts (Scotlandl Re8ulations 2006 la5 amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities,
Whitbuin 8urnfield Valley INorthl Parish Church. SC024154 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 governin8 the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the Trustees and signed on their behalf. Keith Burnett Session Clerk Whitburn Burnfield Valley (Northl Date.
Whitburn Bumfield Valley INorthl Parish Church. SC024I54 Notes formlng part of the Financial Statements For the year ended 31 December 2025 Accounting 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: Accounting and Reporting by Charitie5 issued in 2015 Icharity SORP 20151. Basis of preparatlon The financial statements have been prepared in accordance with Accountin8 and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportin8 Standards applicable in the UK and Republic of Ireland IFR51021 ISORP 2015, revised l January 20191, the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006135 amended). The trustees, 8olng concern assessment covers a period of at least twelve months from the date of Si8nin8 of these financial Statements and they consider that there are no material uncertaintie5 about the charity's ability to continue as a going concern, While there are indeed operational uncertainties arisin8 from a delay in decisions being taken by Presbytery about the retention of building5 and the union between Blackburn and Seafield Parish Church and Whitburn Brucefield 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 in any other foreseeable circumstances. Consequently, the financial statements have been prepared on an on80ing concern basi5. Funds Funds are classified as either restricted f unds, endowment fund5 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 le8al processes, but still within the wider objects of the charity. Endowment funds are funds which have been 8iven 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 funds 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 doe5 not legally restrict the trustees, discretion to apply the fund. io
Whitburn BumfSeld Val* (Northl Pèrish Church. SC024154 Income All donations and gifts are included within incomin8 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 charity. Expenditure Expersditure is recognised on an accruals basis as the liability is incurred. Tangible fixed assets The charity has the ri8ht 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 financial activities in the period in which the liability arise5. All tangible fixed assets having a value to the charity greater than one year, other than those having a value of less than £1,000 when acquired, or those acquired for specific purposes, are capitalised. Depreciation is provided on a straight-line basi5 to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives.. Freehold buildings................ .50 years Fixtures, fittings 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 gain5 and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year. Taxatlon Whitburn 8urnfield Valley (Northl is recognised as a charity for the purpose5 of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT. li
Whitburn Bumlield Val* (Northl Parish Church. SC024154 Independent Examiner's Report to the Trustees of Whitburn Burnfield Valley (North) Parish Church of Scotland. I report on the accounts of Whitburn Burnfield Valley INorthl Parish Church of Scotland for the year ended 31" December 2025 and the notes thereto which are set out on pages 13 to 27. Respective responslbllities of trustees and examiner The charity trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2006. The charity tru5tee5 consider that the audit requirement of Regulation Iolllldl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44111 {cl of the Act and to state whether particular matters have come to my attention. Basss of Independent examlnerfs statement My examination is carried out in accordance with Re8ulation 11 of the Charities Accounts (Scotlandl Re8ulations 2006. An examination includes a review of the accountin8 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 oncerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audlt opinion on the view given by the accounts. Independent examinerfs statement In the course of my examination, no matter has come to my attention.. which gives me reasonable cause to believe that in any material respect the requirementS'. to keep accounting records in accordance with Section 44111 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply wlth Regulation 8 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 understanding of the accounts to be reached. Name.. Professional Qualification/Body: i '[ Fi J r p Address: /, f %-iYI AC-LM /v ) /< )1 , Suirt?/S[// Date: [A/,'- ft/k /511& 12
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Whitburn 8urnfield Valle¥lNortbl Parish Church. SC024154 Whitburn Burnfield Valley (Northl Church of Scotland IScotti5h Charity Number SC0241541 8ALANCE SHEET As at 31st December 2025 2025 2024 Note Flxed Assets Tangible Assets Investments TOTAL FIXED ASSETS 11,827 171,257 183,084 17,590 216,383 233,973 io Current Assets Debtors Cash at bank and in hand TOTAL CURRENT ASSETS li 17 3,610 202,462 206,&72 9,353 226,119 235,472 Llabllltle5 Creditor5 falling due within one year NET CURRENT ASSETS 12 4,159 7,060 201,912 228,412 NET ASSETS 384,996 462,385 THE FUNDS OF THE CHARITY Restricted incorne funds blf Unrestricted income funds blf Net income I lexpenditure} TOTAL CHARifi FUNDS 15 195,446 189,550 253,TrJO 209,385 384,996 462,385 The accounts were approved by Kirk Session on 1314 |%and signed on their behalf by Session Clerk Treasurer 14
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Whitbum Burnfield Valley INorthl Parish chrCh. K024154 Whitburn 8urnfleld Valley (Northl Church of Scotland (Scottish Charity Number SC0241541 Year ended 31st December 20Z5 NOTE 7- Staff cost5 and numbers 2025 2024 Salaries & wages Social Security COSt5 Total 24,885 23,059 24,885 23.059 The average number of employees during the year was as follows.. 2025 Number 2024 Number Church Officer Organist Cleaner No employee benefit5 in excess of £SO.C(JO12024 Nill All Church of Scotland congregatlons contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employer's contributions for national insurance, pension and housing and loan fund. 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 lin the 5th and subsequent year51 was £39,856 NOTE 8 - Trustee Remuneratlon and Related Party Transaetlon5 Durin8 the year, 9 Trustees received reimbursement of expenses incurred totalling £5,695 Trustees are not paid for their servites a5 Trustees and no other reimbursement5 were made to them. The minister is paid centrally by the Church of Scotland for her services as a minister. (Note 71 During the year a total of £24,832 was donated by trustees to congregational resources. 17
Whitburn Surnfieid Valle¥lNorthl P3ri5h Churth. 5C024154 Whitburn 8ufnlleld Valley INorthl Church of S¢otfand (Scottish Charity Number SC0241541 Y••r ended 31st December 2025 NOTE g. Tan8lble F¢d Assets land & Bulldifi8S l*l•nse ChUh Cost At l January 202$ Adititions Disp05als At 31 Oecember 2025 qulpment Totsi 17.290 17,590 300 17.290 17,590 A¢Eumulated Depred•tlon Ai i January 2025 Charle for year Elimated on Disposals At 31 December 2025 5,763.33 5.763.33 5,763,33 S,763.33 N•t 8¢)ok Vllue At 31 December 1025 11.527 11,927 At 31 December 2024 300 17,290.00 17,590.00 Whitburn 8urnfield Valley (Northl church Ipreviously known as 81ackburn & Seafieldl and the Manse are vested in local rrustee5 (the rnini5ter, session clerk & rrea5urerl on behalf of the con8re8atlon, Land wa$ purchased at the be8innln8 of the 20th century ai a cost of £4C¥) wlth the Intentlon of building a church and manse for the lo¢èl cornmunity. It was deemed appropriate to allocate £31J) 45 the historical c05t of the church bullding, The rem•lnln8 £100 was the allocated hlstorical ¢ost of the orl8lnttl rnan5e. This property w45 latterly rented out and finally sold in 2023. The ¢urrent Manse was bullt as rt of an a8reement whereby 81a¢kburn & 5eafield exchanged a plot of land tts a local developer who construtted five houses, one of whl¢h became the propety of the ¢on8regation in 2(K15. Consequently. no value is •ttributed to the current Minse in the$e fin•rKlal staiernents. 18
Whitbum Burnfield Valley (Northl Parish Church. SC024154 sr ry m 40 19
Whiiburn Burnfiel¢ ValleylNorthl Parish church. SC024154 Whltburn 8urnfield Valley (Northl Church of Scotland Iscottish Charlty Number SC0241541 Year ended 31st December 2025 NOTE 11- Debtors 2025 2024 Glft Aid due from HMRC Prepayments 3,610 9,353 3,610 9,353 NOTE 12- Creditors 2025 2024 Gas & Electricitv Mlrbister's Expenses Salvatlon Army Fegan Contracts 3,117 276 462 305 4,159 1,642 3,860 716 7,Q60
Whitburn Burnfield Valley (Northl Parish Church. SC024154 Whitburn Burnfield Valley (North) Church of Scotland Iscottish Charity Number SC0241541 Year ended 31st December 2025 NOTE 13- Analysis of Net Assets Among Funds General 2025 Designated 2025 Restrlcted 2025 Total 2025 Fixed Assets - Note 9 Investments - Note 10 11,527 Current Assets - Note 11 & 17 9.527 152,195 Current Liabilities - Note 12 14,1591 Net assets at 315t December 2025 169,089 300 161.730 33,415 11,82 171,25 206,07 14.15 384,99 20,461 20.461 195,445 General 2024 Designated 2024 Restrlcted 2024 Total 2024 Fixed Assets Investments 17290 Current Assets 11,707 Current Liabilitie5 171.523 17.0601 Net assets at 31st December 2024 193.460 300 204676 48.024 17,59 216,38 235.47 17,060 462,38 15,925 15,925 253.000 NOTE 14- Volunteers In common with all congregations of the Church of Scotland, the cogregation benefits from the contribution made volunteers who give their time and talents willingly for the benfit of the Church. The areas of congregational life w rely on contributions of volunteers are many and much of the activity would be unable to continue were it not for commitment shown. 21
Whitburn Burnfiekl Valley (Northl Parish Churth. SC024154 Note IS- Movement In Funds 1st Jan 25 In¢ome Expendltur• Transfers 31st Dec Z5 Restricted Funds Brucefield Bequest Fund 8ru¢efield Manse Fund Flower Fund Retiring Collections New AV System Fund Sanctury Reftsrbishment Fund New Photocopier Fund New Door Fund Sin8ing Well Pinewood Seasons for Growth Holiday Club Defib Fund The Pantry Pizza & Jesus Fixèd A55et Capital Fund Fabric etc Unreallsed Gain Total 3,014 2.808 716 760 5,663 8,848 1,690 7,043 3.203 8,526 1.840 935 876 2.654 I.)1 300 201,454 1,669 253.000 119 125 86 2,257 3,133 2,933 451 245 351 2.773 5,663 1,772 384 7.459 1,690 2,221 1.601 7,326 1.840 858 789 6,676 679 300 155,871 1,375 195,446 4,822 1,602 11.700 10,500 500 577 87 4,100 322 8,122 S.243 51,121 294 12941 27,335.64 84,889 In¥estments- Cofs Untt5 Unreali5ed gain Total Restrlcted Funds 253,000 27.336 84,889 195.446 nrestrlct d F nd General nat• General Fabric Mission Stepping Stones Women's Group Investment Intome 8rucefield Guild Fund 8rucef*eld Sunday School 8rucefleld Toddlers Fund Unrealised Gain Total Unrestrirted Funds 125,710 159,780 188,870 96,620 54,407 9.106 330 505 5,844 731 126 919 11,707 209,385 5.058 7.416 59,465 13,294 319 321 5,844 935 126 919 11,707 189,550 3,228 li 184 204 172.457 192,293 Total Funds 462,385 199,793 277.182 384.996 22
Whitburn 8urnfield Valle¥ INorthl Parish Chbrrh srn?AISd Whitburn Burnfield Valley (Northl Church of Scotlartd (Scottish Charity Number SCO241541 Year ended 31st December 2024 Note 15. Movement in Funds contlnued 1st Jart 24 Income Expe*diiur• Transfers Ilst Dec 24 Restrlrted Funds 8rucefield 8equest Fund 8rucefield Manse Fund Flower Fund Retiring Collections New AV System Fund Sanctuary Refurbishment Fund New Photocopier Fund New Door Fund Sin8in8 Well Pinewood Seasons for Growth Holiday Club Defib Fund The Pantry Pi22a & Jesus Flxed Asset Capital Fund Fabric et Total Restrlcted Funds 3.014 2,808 830 2,601 5,050 8,636 3,014 2,808 715 760 5,663 8,848 1,690 7,t143 3.203 8.526 1,840 935 876 2.654 I,ooi 300 1,461 51,337 257 128 665 212 1,690 7,160 3.000 8,400 1,840 1,050 876 5,843 372 1,969 52 117 2,228 2,431 126 115 624 3,813 300 200,000 231,422 1.455 28,575 199.994 199,994 8,666 Investments. Cofs Unlts Unrealised Gain Fabric Fund bou8ht durin8 the year Total Restrlrted Fund5 1,669 1,669 199,994 253.000 199,994 231,4ZZ 30,244 8.666 nr 5trl d Fund General nated General Fabric Outreach Steppin6 Stones Women's Group Investment Income Brucefield Guild Fund Brucefield Sunday School 8rucefield Toddlers Fund Total Unrestricted Funds Investments- Cofs Llnit5 Unreali5ed Gain Total Unrertri¢ted Funds 47,381 287.697 209,367 12S,711 26,194 7.774 370 599 33,460 2,203 247 265 5,247 871 287 359 54,407 9,106 330 505 731 126 918 325,647 731 126 918 197,678 88.162 216,131 11,287 99.449 420 326,067 11,707 209,385 216,131 Total Funds 330,871 356.311 Z24.797 462,385 23
wh11trTh 8urnfidd Valley INortthl Parishchurth. 5COZ4154 Whltburn Burnfteld Valley (North) Church of Scotland Iscottish Charity Number SC0241541 Year ended 31st December 2025 NOTE 16 - Collertions tor Third Partles Special collections and retiring offerin85 during the year were made. Amount5 collected and disbursed were.. 2025 2024 Christian Aid Leprosy Sight Scotland Salvation Armv Pinewood Minibus Appeal Poppy Scotland 1574 2,356 45 157 162 236 245 2,882 365 2,257 NOTE 17- Cash at Bank and In hand Unrestri ted Fund5 Church Bank Current Account - R8S Cofs Investors Trust - General Cofs Investors Trust- General 2025 2024 42,852 36,206 90,905 169,963 52,856 58,730 86,989 198,575 Desi nated Funds Cofs Investors Trust - Fabric Fund Stepping Stones Fund . bank account Women's Group Fund- bank atcount Brucefield Guild Fund - bank account Brucefield Sunday School Fund - bank alc 8rucefield Toddlers Fund - bank account 17844 319 320 935 126 918 13,316 330 504 731 126 918 20,461 15,925 Restricted Fun Cofs Investors Trust - Manse & Sanctuary Cofs Investors Trust - Manse IProvi5ionl Fur 8rucefield Flower Fund 9,020 2,933 85 8,636 2,808 175 12,037 11,619 202.462 226.119 24
Whitbum 8urnfieldvalle¥lNorthl Parish thur(h, SC024154 Whitburn Burnfield Valley (Northl Church of Scotland Iscottish Charity Number SC0241541 Year ended 31st December 2025 NOTE 18- Investment Income Unrestricted 2025 Restricted 2025 Total ZOZ5 Dividends General Income Fund Fabric & Main Income Fund General Growth Fund 8equest Fund 207.30 207.30 4105.05 86.00 165.00 4563.35 4105.05 86.(X) 165,00 4270.05 293.30 Interest General Manse & Sanctuary Fabflc Manse General 2475.45 2475.45 383.72 953.32 124.77 3915.88 7853, 14 383.72 953.32 124.77 3915.88 6391.33 1461.81 Total Investment Income 6684.63 5731.86 12416.49 25
Whitbum 8urnfield ValEey (Northl ParKsh thurth. 5C024154 Whltburn 8urnfield Valley (Northl Church of Scotland Iscottish Charity Number SC0241541 APPENDIX Year ended 31st December 2025 FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE BENEFIT OF THE CONGREGATION 10130 Whitburn Burnfleld Valley (North) Consolldated Fabrlc Fund CAPITAL ACCOUNT 2025 Credit balance5 held at 31 December at cost 357,354.40 Market value of balances at 31 December 357,354.40 REVENUE ACCOUT Credit balance at 310ecember 19,827.99 TEMPORARY ACCOUNT Debit balance at 31 December Indlvldual Fund Purpose: EXPENDABLE 2025 Credit balances held at 31 December at cost Market value of balances at 31 December PERMANENT ENDOWMENT Credit balances held at 31 December at cost Market value of balances at 310ecember 26