Whitbum Burrfield Valley INorthl PaY￿h 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.
OffIc￿bearefS
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

Whitburn Bumfield Vallev (Northl Parish Chur£h. SC024154
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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 ch￿rCh. 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
ChU￿h
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
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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

wh11t￿rTh 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