BORTHWICK WATER COMMUNITY DEVELOPMENT TRUST Scottish Charity SC038428 Scottish Charitable Incorporated Organisation Trustees Annual Report & Accounts for the year ended 31•1 March 2025
Borthv•ick Ilknter Coffmunty Dovelopment Trust Scottish Chanty SC038428 Contants Pag•s Reference & Administrative Infonnation Structure, Management & Govemance Objectives & Activities Achlevement & Performanc8 Flnandal Review & Reserve Policy Statement of Flnanclal Actlvltles Notes to the Accounts 10 Independent Examiners Report
BorthWCk Y1•r CortThinty D•v•loprrnnl TN•t Scottish Charity sc038428 Reference & Admln18tratlve Informatlon Charlty Nam•: Borthwld( Waler Community Development Trust Scottl•h Charlty No: SC038428 Prlnclpal Addr•s8: Charlty Tru8te08 on dats of approval Includlng offlce held: Chainnan SecTrtary Treasurer from 17.9.24 from 12.3.25 Namm ofoth•rtru•tse• durlng th• porlod: reslgned 30.10.24 resigned 30.10.24 Ind•pondont Examln•r. Banker•: Royal Bank of Scotland 35 Bank Street GALASHIELS TD1 1EP
Borthwick Wlatar ConNnunity Developrrnnt TNst Scotti$h Charity sc038428 Structure, Management & Governance Borthwick Water Community Development Trust is a Scottlsh Charrtable Incorporated Organisation (SCIO). The charity was previously a Company Ltd by Guarantee and converted to a SCIO on 10 April 2019. Appolntment of Trustee8 Charity Tnjstees are appointed by the membershlp at the publldy advertlsed AGM every year. Membership of the SCIO is open to all residents aged over 18 of the community of benefrt. ObJectlve8 & Actlvltles Charltabl• Purposos The organisation's main purpose Is conslstent with furtherlng the athlevernent of sustainable development. The organisation's purp08es are., To promote the benefit of the inhabitants of the Community, without distinction on grounds of rdce, rellglous or other oplnions, by associating with the local statutory authorities, voluntary organisatlons and inhabitants in a common effort to advance education and to provide, or asslst in providing, facilities for recreatlon and other lelsure time Oc(patiOn. following prlnciples of sustainable development and in the Snterests of social weffare so that their conditions rf Ilfe may be improved, where 'sustainable development, means development which moets the need6 of the prosont without compromising the ablllty of future generations to meet their own needs, To advance the education of the Community about its environment, culture andlor hlstory. Maln Actlvltles In Relatlon to th• Charltsble Purp08e8 The main activities are: Carrying out researchlsurveys with the valley residents to a6se66 the wishes and needs of the Communlty in order to plan, promote, develop and manage projects and inltiatives identified by these means and which further the purposes of the organlzation or are conducive or incidental to doing so. Organlsing events, workshops and publications for educational, recreational and leisure tlme purposes. This includes runnlng the Gardeners Forum. Malntainlng close Ilnks wlth the Communlty Councll and forglng Ilnks wlth community associations and societies in the Borthwick and neighbouiing valleys; working with the Community Council to promote and run Resilient Communities. Managing the Borthwick Water newsletter and valley webslte. Managing the Teviot and Borthwick Red Squirrel Network.
8orthvAck VK&ter ConYNnity Developrrnnt TN•t Scottish Charity SC038428 Achlevements & Porformanco The Borthwick Water newsletter, a vital rmmunIcation for the trust area, continues to be published monthty and is emailed to all residents wishing to receive it. Paper copies are available for those unable to receive il by email. The Gardeners Fonjrn has run a series of events, including garden vislts In the summer, plant swap, the Harvest Supper in October, gardening talks by outside speakers, including supper, and a Chrlstmas event. The BWCDT provided and served mulled wlne and mlnce pl88 refreshments for the valley Christma8 Carol Service in Roberton. The Borthwlck Valley Walks booklei Is belng revlsed and updated at Ihe moment and wlll be republished later in the year, using the money ralsed from sales of the first booklet. We are provlslonal members of the Development Tmsts Assodation Scotland. Together wilh the Upper Teviotdale and Borthwick Water Community Councll we have been worklng on a Community Action PlanlLocal Place Plan, a document which DTAS recommended we produce. Followlng events wlth Ihe communlty to flnallse the draft plan, the final document should be available in autumn 2025. Discusslons are ongolng with members of the Upper Teviotdale and Borthwlck Water Communlty Councll to look at the possibility of exlendlng thè area the Trust cx)vers to indude Teviotdale and the rest of the Community Council area. and questions were induded in the plan questlonnaire to ask residents for their opinion8. self-employed Proiect Manager contlnues to wort( with the BWCDT to pioyre55 projec . With •elp w8 are conllnulng to speak to Foresty and Land Scotland about leasing and upgrading paths in Craik Fore8t, including the Wolfcleuch waterfall walk. She is also working to help us progress th8 8g8nda on Affordable Housing in the Borthwlck Valley. Weekly evening art classes have been approved to start as a trial 6 week programme In Aprillmay 2025, iaklng place in the Fonnan Hall Roberton. Depending on their popularity they may contlnue afler the summer 2025. Thls Is a continuation of the Borthwlck l+lÈter Arts Project whlch ran from 2012 to 2015. The Tevlot and Borthwlck Rod Squlrr81 N8fv4ork, meets regularfy, working to safeguard the red squirrels in the valley. Flnanclal R•vl•w a R••erv•• Pollcy There was a surplus for the year of £573.37. Funds held at 31 March 2025 were £9,419.28 of which £2,915.98 are unrestrlcted. £1,474.50 of this sum Is designated for the Walks Booklet project and £828.17 is designated for the community planning exercise being conducted jointly with the Upper Teviot & Borthwlck Water Communlty Coundl. Our Reserves Policy states that.. The monies standing to the credlt of the AOUnt shall be applied as the Trustees decide to meet the charitable purposes. The Trustees shall aim to build up a reserve of £500.
Borth%%Kk 1•r ConvNnity Dovelopment TN8t Scottish Charity sc038428 Nature & Purpo88 of Fund8 All funds raised are used solely tOW8rds promoting the Purposes of the organi88t5on and do not belong to the members, Any surplus ino)me or assets of the organisation are to be apphed for the benefil of the community. R•munoratlon to Charlty Trustses No charfty trustees received any remuneration during the year. No person connected to Irustee received any remuneratlon. No charfty trustees received out of pocket expenses durfng the period. This report Was approved by the trustees on and signed on their behalf by fwl 2025 halrm8n Slgned.
BorthwKk ter Coffnwnty C*veloprTKinl Trust Seotti8h Chanty SC038428 Borthwlck Water Communlty Development Trust Scott18h Charlty SC038428 Not•s Un-Restrlcted Re8trlcted Total 2026 2024 Rec•ipts Donation8 Grants Fundralslny A¢tivltl•s Charltable Actlvltle8 0.00 0.00 222.70 0.00 3060.00 3060.CQ 2852.00 222.70 70.41 883.50 948.43 883.50 Total RK•lpt• 222.70 3943.50 4186.20 70.84 P•ym•nt• Expenses for Fundr81slng Actlvltl8S Relating dir8dty to Charitable Activitr'eg G0Man( costs 0.00 0.00 75.80 3517.03 3517.03 2374.74 75.80 47.98 Total P•ym•nt• 75.80 3617.03 3592.83 2422.72 Not Surplu•l(D•fklt) 146.90 428.47 573.37 1248.12 Stat•m•nt of 8alanrAS as al •f 31 Mah 2025 Un-Restrf¢ted R08trfcted 2026 2024 Cash Fund• 8alan at the str of Financial Year 2687.04 6158.87 8845.91 7597.79 SuTplu81(Dofioi) 228.92 573.37 1248.12 Balan) at the Finish of Fin8ndal Year 6503.32 9419.28 8846.91 These accounts were approved by the trustaes on and signed on their behalf by 2025 Chairman and Trustee slgned..
BorthvCk Wtster Comrwnity Dovolopm•nt Trust Scottish Charity SC038428 Not•s to the Accounts 2025 2024 1 Donatlons Donations from individuals Gift Aid redaimed 0.00 0.00 0.00 0.00 Totsl 0.00 0.00 2 Grants Langhope Rig Windfarm (Gardeners Forum) Langhope Rlg Windfami {TBRed Squirrel Netwo) SUP Nature Fund (TBRed Squirrel Network) Langhope Rig Wlndfami (Newsletter) Langhope Rig Windfarm {First Aid course) Langhope Rig Wndfami (Community Planning) 0.00 1280.00 0.00 780.00 0.00 1000.00 0.00 452.00 1000.00 780.00 420.00 0.00 Totsl 3060.00 2652.00 3 Fundralslng Actlvltles Bank interest frnm savings 222.70 70.41 Totsl 222.70 70.41 4 R•celpts from Charltabl• Actlvltlo• Newsletter Gardeners. Forum Walklng booklets Trust activities Membership TB Red Squirrel Network One-off projects (Community Planning) 48.50 820.00 0.00 0.00 0.00 0.00 17.00 45.00 756.43 118.00 0.00 1.00 28.00 0.00 Total 883.50 948.43 5 Payments for Charftablo Actlvltle• Newsletter Gardeners, FONM Trust activities Prlntlng - Walks Booklet- TB Red Squirrel Network One-off projects (Communlty Plannlng workshop) 754.14 617.58 738.15 0.00 1210.33 196.83 437.29 897.31 122.54 0.00 378.30 539.30 Totsl 3517.03 2374.74 6 Governanc• Costs Independent examiner Insurance Website domaln 0.00 44.62 31.18 0.00 47.98 0.00 Total 75.80 47.98
Borthv*ick Imter Community D•voloprynI Trust Scottish Charity SC038428 Notes to the Accounts contlnued 6 Fund8 Ba14ne• 11412024 Incomlng Resour¢¢$ Resour¢e• Expond•d Balance 311312026 Unrestrlctsd funds General Walks booklet One-off (Planning) 1204.54 1474.50 8.00 222.70 0.00 1000.00 813.95 0.00 179.83 613.29 1474.50 828.17 Totsl unrestrlcted 687.04 1222.70 .78 915.96 Restrfctod funds Newsletter Arts Group Gardeners, FONM Walks Booklet Red Squirrel Network 641.52 2321.70 1360.98 270.40 1564.27 826.50 0.00 820.00 0.00 1280.00 754.14 0.00 817.58 0.00 1210.33 713.88 2321.70 1563.40 270.40 1633.94 Total r••trlctod 6158.87 2926.50 2582.05 6503.32 Total funds 8845.91 4149.20 575.83 9419.2 7 Accountlng Nots• Rocolpts are recognlsed when recelvable, which is when the charfty becomes entitled to resource. Payments are recognised when there Is a legal or construcllve obll9atlon to make payment. They are dassified into the following categories. Costs of Generating Funds (Fundraising) Charitable Activities (Costs incurred in the delivery of the charities activities and service) - Governance Costs (Costs associated wlth the strategic management of the charity)
8orthwick lIar Comrrnnty D¢veloprrnnt Trusl SMttiJh Chanty sc038428 Independent Examlnefs Report on the Accounts of Borthwlck Water Communlty Development Trust Scottlsh Charlty SC038428 For the Perfod 1 It Aprll 2024 to 31•1 March 2025 Set out on pages 1 to 9 R•c•ptlve Re8pon8lblllt188 of Trustee & Examlner The charity's trustees are responsible for the preparatlon of the accounts In accordance with the terms of the Charities and TnJ8tee Inveslment (Scotland) 2005 Act and Ihe Chanties Accounls (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of R8gulatlon 10(1) (d) of the Accounts Fl@gulations does not apply. It Is my responslbllty to examlne the accounts as required under section 44{1) (c) of the Act and to state whether partlcular matters have come to my attention. Ba•ls of Indop8ndont Examin•fs ststsmont My examination is canied out in accordanc8 wlth Regulatlon 11 of the Charttles Accounts (Scntland) Regulations 2006. An examination includes a review of the accounting records kept by the charfty and a comparison of the accounts presenled wlth those records. It al80 indudes consideratlon of any unusual items or disclosures in the accounls and seeks explanations from the trustees concerning any Suth matters. The procedures undertaken do not provide all the evldence that would be required in an audlt and, consequently. I do not expres8 an audlt oplnlon on the accounts. Independont Examlnef 8 Stat•mont In the course of my examination, no matter ha8 come to my attentlon whlch glv88 m8 rnasonable caus8 to believe that In any materlal re8pect th8 requirements.. to keep accounting records in accordan wlth section 44(1) (a) of the 2005 Act and Regulatlon 4 of the 2006 AiJ))unts Regulatlons. and lo prepare accounts which accord with the accountlng records and comply with Regulation 9 of the 2006 Ac£ounis Regulations have not been met, or 2. to whlch, In my oplnlon, attentlon should be drawn In order to enable a proper understanding of the acxounts to be reathed. Name of Examiner Slgned Daled Address 10