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

BorthW￿Ck Y￿1•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 r￿mmunIcation 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 A￿OUnt 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
G0￿Man(￿ 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 Ma￿h 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..

Borthv￿Ck 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•volopry￿nI 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