BORTHWICK WATER COMMUNITY DEVELOPMENT TRUST Scottlsh Charlty SC038428 Scottlsh Charitable Incorporated Organlsatlon Trustees Annual Report & Accounts for the year ended 31•t March 2026
S¢4tt*h Charty SC038428 Contont• Pag Reference & Almlnislrnlive Inlorrnation Structure, Management & Govamanc• Obje(thn• & kllvlliety Achlwenwnt & Perf(xma Fln8nclal Revi & Reaw¥e Policy Statement of FInla1 kli¥lli08 Note8 to the Acc(nts 10 IndapwKlont Exarninern Rewt
BortlMKk 1•w•rCoThjnmY Tn Scolltsh Ch8r#y SC038428 Reference & Admlnl8tratlvo Infommtlon Ch•rlty Nam•: BorthVI Wter ComnwnKy Dement Trust S¢ottl•h Charlty No: SC038428 Prlnclpal Addrn••: Forni Memorial Ham Roberton Scottish Bordern TD9 7LX Charlty Tru•t••• on dat• of apprMI Ineludlng offlc• h•ld.' Chalmi Sec¥etary Donald Knox Jame8 Amott Elleen Randall Kevln Marsh David knder8(x) thony Carson Jame* Grny Nam•• of oth•r tru•tw• durlng th• wrlod: Ind•p•nd•nt Ex•mln•r. Mr. Robert Kellett 3 Park VTrew Wknn Dean TD9 7JE Bank•rn: Roy81 Bank of Scotsnd 35 Bk Streèl GALASHIELS TD11EP
OrthWk I•r Con¥ThJnty DeknFThnt Tntst lJ¢Otlh Chwty SC038428 Structure. Management & Govem•nce Borthwi¢ ter Community Devebpment Trust 18 8 Scottish Charitable Incory)or81ed Organisation ISCIOI. The charity was prthiousty a Company Ltd by Guarantee and converted to 8 SCIO on 10April 2019. Appolntm•nt of TfUt••8 Chaiity Trustees are appointed ty the rnfflnber8hip al the publidy advwtised AGM every year. Membershlp of the SCIO is lo all rnsidents ag&1 over 18 of the u>mrNnty of benefft. Obl•ctlve8 & Actlvltl Charttabl• Purpou• The organisation's maln purpose Is Con8¢•nt wlth furtherfng the athiovem&nt of suslain8bl6 developrrtht. The (anNatIon.9 purye3 arg.. To promot8 the bonefft of the inh8bitants of the Cornnnty. without distinction on 9undS of rac8. religious or other opinions. by asA8n0 wlth the local statutory authorlties. voluntary organisatlon8 and Inhabits In a comff#)n effort lo advance educatlon and to provide. or assist in providing, f8C41iti'88 for reueation other leijure time patIOn. following prlnciples of sustainable develtyment and in the intere818 of $0(aal weffare so thal Ihelr conditi'ons K lrfe may be improved. vknefe'suslalnable developmenf means development meets the needs of Ihe pre8ant ¢•r(mi•m1O the abilty of future generations to meet their own need8. To advance the •ducallon ol Communlty about It8 envlronmont, culture 8d)dlor hl8tiXy. Maln A¢tlvftl•• In R•lad¢)n to th• Charltabh Purpo• The maln activities are.. Carying researchl8urvey8 wilh the v811ty rti8ident8 to 8888Js the wi8h88 and need8 of the Community in order to plan, prOnle, de0P and manage projects and initiatives Identmed by these me3 vthich further the purposes of the or9anoation or arn conduclve or incklental to dolng 80. Organlslng events. workshop8 publicalion8 for edu¢ll(a1. recrea1181 leisure tlme purposes. This indudes running the Gardeners Fonjm. Maintalning do8e Ilnks wtth the Cmnunty c(MC and I+Tr9 Ilnks w6th (x)mrnunlty associations and soryelies in Ihe BOrth and neWib(xJring valleys.. WIng vlth the Communrty Councll to promot• run R•sili•nt CoMThni1588. magIng the 8orthvitk ter newslts vaw *b8118. magIng tho T8vk)t and BorthwKk Red Squlrrel Network.
Borfhwk IW•r¢onwrwtsnrty Trwt Se4llish Ch•rly SC038428 Achl•vemenl• & Porforni•nc• The BorthV lthlef neIletter. a vftal cc¥mmunic81ion for the trust area, continues to be published monthly and is emailed to all Tesidents knryshing to receive rt. Paper copie9 are avalld)le for those unable lo re1Ve1¢ by emall. Tha Gardenern Forum has Fun a w7e8 of events. including garden visits In the summer, plant w, the Har¥e8t Supper in Octobw, and a Christm88 8vent. The BVKDT provided and ser1 mulled and mh)ce ples refreshrnents for tho valloy Chrtslmas Carol Ser¥e In Roberton. The BorthviL Valty Walk8 booklet has been Sed and updated and will be republlshed In April 2026, using the money raised from sales of the fir31 booklet. Th8 bLK)klol VAI be available for 8818 SO after lo r88idents. wsitors 8rKI through OU8t8 in HwIk. INe arn provlslonal rnerntjerj of the 08vebpMI TNsts AssTrtl¢)n Scoiland. Together wlth the Upper Teviotdale and Borthwid( ter Cornrnunity Council have (x)mpleled 8 Communlty AC1k PlanlLocal Place Plan. a dtr)Jmenl whi( DTAS recotrmended we produce. FollohTrng events with the community to fln8ll$e the draft plan, Ihe final duMent was completed in December 2025 and fonnalty approved by and regi8t8red with S8C in February 2026. The trustees have identified a draft 5 year plan of priorities driven by the communlty actlon plan. Soff ac11 has already started arnd a potendal communlty asset tran8fer, affordable hC#1ng, con8eNation. herrt8ge and digilal re80urce8. DI88110n9 are also ongolng 4th membern of thè uppor TthAotdal• and BOrth btèr Communty Council lo look at the polbIlIty of exlendlng the are8 the Tru8t coveryd lo Indude Tevioldale and the Tesl of the cnmUnIty Counc41 area. Tho Idoj In prlnclpkry wa• 8UPPOrted by Just over Syh of 8ur¥w respoidents. Vlcky D8vidyon. 8 setl-eryfoyed Proiect Manager ¢tInUeS to WO wlth the BIACDT to pri)gr888 project8. IAfjth Vicky's help we are continuing lo speak to Foresty and Land Scotland about upgrading paths in Craik Fore8t hdping us progre38 the agenda on Affor(lable Housing in the Borthwick Valley. The latter 58d lo a si9nfficant 8xera88. indudlng an extrwrdlnary meetlng In November 2025, 10 approve chan9e8 lo our constltutton thal were requlred by Scottl8h Govemmenl Communty Land Departm•)t and sub8equenty approved by them as c(ryliant wlth recenl18nd registratM xts. A trial 6 week Arts Group progrnrne tc#)k place in Aprivmay 2025 at the F¢)nnan H811 Roberton. Unfortunatety. Ihe knvel of support was not at a le1 we had hop•J. For the tbme belng thls 1$ shelved, as tt dld not c(xne up as a pknnkng pty In the wmmunlty plan. The Tevlot and Borthv•id( Red Squlrrel Netwoth, meets rogulaty, vthing to safeguard the red 8quiffe18 in the valley, and ig now knorking trustees a potential MmUnty asset transfer that woukl fit ry1h the conservalkm and vir(ml themes Idled In our plan. Vve have secured support Irom Ihe Scottlsh GobemmwttA(xlerate Programme lo help vlth the initial build of a communlty Vb$Ite that will provide digital Ilnks to all major org8nisations in our Ccfflmunty Cnl wea - Community thncil it8ell, Teviothead Willage Hall. Forni Memrial H811, Teviothead ShN, Roberton Shuw, and our I) Development Trujl (CDT). The CDT Is taking the le•J on this joint &b¥ity.
BorftrKk IAknl•r COnnY DMknIxTnl TfWt Se4tttsh Chorty SC038428 FInala1 R•vl•w & Re••rvM Pollcy There was a surplus lor the year of £1,302.11. Funds held at 31 Marth 2026 were £10.721.39 of which £4,912.57 are unrnstricted. Thrph £1.474.$0 of thls sum is alrnady 8881gned to the lthlks Booklet project and £2,281.17 is the second part of a grant awarded to cover the costs of ad¥i8(ry SUPP(xt aff(xd)le hwsing and engagem1 F(xesty and Land Scotland. Our Reserves Policy Slates that.. The rnniès standing lo the cTrdit of the Acciwjnt sh8ll be applied as the Trustees deode to m88t the Charitab purpo#e$. Tho Trustees sh811 aim to build up a res8r¥e of £500. Natur• & Purpo•• of Fund• AJI funds raised are used Solety twwds prornotwig the PuryK)Jes of the organitiOn and do not belcffig lo the membern. Any surplu8 Inc(xne or 88set• of the Or158t1cffi arn to b8 applied for the benefit of the communty. Remun•rntlon to Charfty Tru•l••• No charity trustees received any remunorntion during the yoar. No perlon nnect•d to twslee recelved any femunerntbon. No chafty tru8tee8 receId of pctket expense• during the perh)d. Th18 r8POrt was approved by tho trustees on and $*ned on their behatt by Davkl Warwlck- Chakn Signed:
BOrtIk IMt•r CotYThIIMty D•vaknwrnnt TnJ¥l Scolish Chorty SC038428 Borthwlck Water Communlty Development Tru•t Scottlsh Chartty SC038428 20X 2026 RK•lpt• Donatsons 545185 8051.85 3080 Ix) O.IM) 184n 222.70 678.00 676.00 883.50 Fundrning Actsvrt Ch8ritabkn Acbvits 164.73 T•>t•l R•c•lpl• 810.73 0127.86 6938.58 4186.20 P•ym•nts Eypen8e$ frjr Fundn• AdlNIti•• R8l•ting dirody to Ch4ritsbl• A(vts•• GoN•m•n¢x ¢0 0.00 5389.35 S389.35 3S17.03 247.12 75.80 247.12 Talal P•ymnl• 247.12 53a•.35 6631.47 3692.83 N•t SU11>•1kltI M3.11 738.00 1302.11 673.37 Stsl•m•nt of Ba*nc•• •• at 31" Marth 2028 Ca•h Fund• Balan al th• Sttht ol FInan(a YMr 2915.98 8503.32 9419.28 8845.91 Surplu&l{OoficAtI 1998.81 1302.11 573.37 8al•nc4 at th• Fini•h of Fin•nCj Y•¥ 4M2.S7 s8.12 10721.3• •419.28 These accounts were approved by the trustees on and slgned on th8lr behaw by DavKI blkn¥lck- chaim1 and TnMtao Jlgned.. . G. t3
BortlYkk Vter ComThnOty De¥bf•Mnt Tnol S¢ott¢ti Chrt¥ SC038428 Not•s to th• Accounts 2028 2025 1 Donallon• DOnaOn$ from Indmduals GiftAid redaiThd 26. Total 26.00 2 Grants Langhope Rlg Wndtami (fBRed Squrel Neh4t¥k) Langhope Rig Imndfam (Newstter) Langhope Imndfam IComnMJnty Pl•)ning) Pines Bum Wndfarni (Gener81 gl- una8svJnal) SBC Neyhbourhood Support Fund (Advisory work) 237.67 589.18 1280.CKI 780.00 1000. 4625.fy) Total 6001.86 3060.IXI 3 Fundrnlslng Actlvltl•• 8ank interest from savings 184.73 222.70 Total 184.n 222.70 4 RK•lpts from Charftabl• Actlvltl•• Newsletter Gardenern. Forum Walking booklet8 TNSt activities Membership TB Red SquiThd Network Onff prolects {Comnwnty Pknnw) 4.cl 16.00 170.IJ) 820.00 17.IXI Total 676.00 883.60 S Paym•nt• for Charltabl• Acllvltl•• New$letter Gardenern. Forum Trust aclivities (AJ18 Project 2026) Printsng - Walks Book*1 TB Red Squirrel NelvH)rk One-off projects (Communty PlannlnglAdvlsory) 574.84 259.47 761.49 59.70 542.05 3192.IXI 754.14 617.58 738.15 1210.33 196.83 Total 5389.36 3517.03 6 Govarnanc• Cost• Independent examinef Insurance Vkbsite domain Other costs (h811 nire. prlnting etc.) 28.00 44.62 0.00 174.50 44.62 31.18 Total 247.12 75.80
BorthwKk bter ConThirfty D•h)pYnt TnAt Ch•rly SC038428 Nol•s to th• Accounts contlnu•d 6 Fund• lanc• 1M12025 Inwmlng Rwourc•• B•l•fi¢• R•#ourc•• Exp•nd•d 311312026 Unmtrkt•d fund• General Walks1)o¢Jklet One-off (Adviwy) 613.29 1474.sj 828.17 810.73 247.12 0.00 3192.crfj 1176.90 1474.50 2261.17 4625. Total unr••trkt•d R••trfctod fund• Newsletter Arts GP Gardeners, Forum Vlalks Booklet Red Squirrel Network 713.88 2321.70 1563.40 270.40 1833.94 $89.18 170.cM) 4W.fJ) 16.00 237.67 574.84 761.49 259.47 59.70 542.05 728.42 1730.21 17WJ.93 226.70 1329.56 Total rn•trlct•d Tot•1 fund• 7 Accountlng Not•• R•c•lpt• arn reo)gnlsed when recelvthe, whlch Is when the chartty becom entllled to resource. Paym•nls are recognised vthen there 18 8 81 or c(5ti rt>lyatil to make P8ymenl. They are classified into the foll(hving cat8gories.' Costs of G8ner8ting Fund8 (Fundraing) - Ch8rbtable Activiti88 (Costs Incurfed in the delivery of the charities actsvilies and seThlce) - Govemance Costs (Costs a88ociated wtlh the strategic mwjaoenwnt of the tharity)
B(rftlrk Vter¢oTrInIy Deb•Wnt TrLkSt S¢¢dtsh Chlity SC038428 Ind•p8ndgrrt Examlnerfs Report on the Accounts of Borthwlck Water Communlty Developnent Tru8t Scottlsh Charfty SC038428 For th• P•rlod 1" Apfll 2025 to 31. Mah 2026 S•1 out on pao•• 1 to 9 Reeepllve Rospon•lblllll•• of Trust•• & Examln•r Thè chanty's tru8te88 are responsible for the Preparati of the accounts Hi aCCordce ¥wth the lenn8 of the Charities and Trugtee Investment (Scotland) 2005 Act and the Chart08 tnts {Scotl8nd) Regul8tiCm8 20(%. The charity trnstee8 consider that the audit requlfement of Regulalion 10(11 Id) of the Accounts R8pu18bon8 doe8 not appky. It Is my responsibility lo exanine the accounts a8 requir•J under t)n 44(11 (¢> of the Acl and to State whether pArtlar rn8ttffi3 havé (xym to rny attthilM)n. 8a•ls of Ind•p•nd•nt Eumln•rf• $14t•m•nt My examination is carried out in 8ttord8nce 1th RegUbatI( 11 of the Charities Attounts (Scoland) Regulatlons 2IXI8. An examination indude3 a revlew of the accountlng recon18 kept by the charity and a comparlson of the acc(wnts presented with th088 records.11 also Indudes consideratth of any unu8ual items or di8ck)sures in the xcounts and seeks explanations from Ihe trusleeg coneAmiThJ any suth mattern. The procedures undortaken do not provlde 811 the evidence that wfmjkl be requlred in an audrt and. consequenty. I do not expre88 an wdrt opInM (n the acc(Kmts. Ind•wnd•nt Examln•f• Stat•m•nt In the couw of my exwninallon, no matter has come to rny allentlon 1. which gives rne rea8on8tAe cw4e to Iwgve that In any mai•rlal resp& the requlrements.. to keep a(nIN19 recon1• in acconanc• wilh Cl10n 44(1) (a) of tho 2CK15 Act and Regulation 4 of the 2[K ALrn18 Regulations. and to prepare accounts whth a¢(rd with the rec¥xd8 and wilh Regulation 9 of the 2Cth ALEntS Reguiation3 have not been met, ¢x 2. to which, in my cpinion. attenti shj bo drth¥n kn order to enable a prry)er understanding of the accounts to be reeched. Name of Exarninef /?v ri iqCiilSC,Jr11,:&fJ) Slgned Dated ./2 Address , t74wJ i (' IL TIJ4 7 r6 10