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 FIn￿la1 kli¥lli08
Note8 to the Acc(￿nts
10
IndapwKlont Exarninern Rewt

BortlMKk 1•w•rCo￿ThjnmY Tn
Scolltsh Ch8r#y SC038428
Reference & Admlnl8tratlvo Infommtlon
Ch•rlty Nam•:
BorthVI￿ W*ter ComnwnKy De*ment 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 B￿k Streèl
GALASHIELS
TD11EP

￿OrthW￿k I￿￿•r Con¥ThJnty De*knF*Thnt Tntst
lJ¢Otl*h 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 TfU*t••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 Con￿8¢•nt wlth furtherfng the athiovem&nt of
suslain8bl6 developrrtht. The (￿anNatIon.9 pury￿￿e3 arg..
To promot8 the bonefft of the inh8bitants of the Cornn￿nty. without distinction on 9￿undS
of rac8. religious or other opinions. by as￿A8￿n0 wlth the local statutory authorlties.
voluntary organisatlon8 and Inhabi￿ts 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, prOn￿le, de￿0P and manage projects and initiatives
Identmed by these me￿3 vthich further the purposes of the or9anoation or arn
conduclve or incklental to dolng 80.
Organlslng events. workshop8 publicalion8 for edu¢*ll(￿a1. recrea11￿81 leisure
tlme purposes. This indudes running the Gardeners Fonjm.
Maintalning do8e Ilnks wtth the Cmnunty c(M￿C￿ and I￿+Tr9 Ilnks w6th (x)mrnunlty
associations and soryelies in Ihe BOrth￿ and neWib(xJring valleys.. W￿Ing vlth the
Communrty Councll to promot• run R•sili•nt CoMTh￿ni1588.
m￿agIng the 8orthvitk ￿ter newslts vaw ￿*b8118.
m￿agIng tho T8vk)t and BorthwKk Red Squlrrel Network.

Borfhw*k IW•r¢onwrwtsnrty Trwt
Se4llish Ch•rly SC038428
Achl•vemenl• & Porforni•nc•
The BorthV￿￿ lthlef neI￿letter. 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 re￿1Ve1¢ 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 ser￿1 mulled and mh)ce ples refreshrnents for tho valloy
Chrtslmas Carol Ser¥*e In Roberton.
The Borthv*iL* 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 OU￿8t8 in HwI￿k.
INe arn provlslonal rnerntjerj of the 08vebpM￿I TNsts AssTr*tl¢)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$e the draft plan, Ihe final d￿uMent
was completed in December 2025 and fonnalty approved by and regi8t8red with S8C in
February 2026. The trustees have identified a draft 5 year plan of priorities driven by the
communlty actlon plan. Soff￿ ac11￿ has already started ar￿nd a potendal communlty
asset tran8fer, affordable hC￿#1ng, con8eNation. herrt8ge and digilal re80urce8.
DI8￿8110n9 are also ongolng *4th membern of thè uppor TthAotdal• and BOrth￿ b*tèr
Communty Council lo look at the po￿lbIlIty of exlendlng the are8 the Tru8t coveryd lo
Indude Tevioldale and the Tesl of the c￿nmUnIty Counc41 area. Tho Idoj In prlnclpkry wa•
8UPPOrted by Just over Syh of 8ur¥w respoidents.
Vlcky D8vidyon. 8 setl-eryfoyed Proiect Manager ¢￿tInUeS to WO￿ wlth the BIACDT to
pri)gr888 project8. IAfjth Vicky's help we are continuing lo speak to Foresty and Land
Scotland about upgrading paths in Craik Fore8t hdping us progre38 the agenda on
Affor(lable Housing in the Borthwick Valley. The latter 58d lo a si9nfficant 8xera88. indudlng
an extrwrdlnary meetlng In November 2025, 10 approve chan9e8 lo our constltutton thal
were requlred by Scottl8h Govemmenl Communty Land Departm•)t and sub8equenty
approved by them as c(ryliant wlth recenl18nd registratM xts.
A trial 6 week Arts Group progr*nrne tc#)k place in Aprivmay 2025 at the F¢)nnan H811
Roberton. Unfortunatety. Ihe knvel of support was not at a le￿1 we had hop•J. For the tbme
belng thls 1$ shelved, as tt dld not c(xne up as a pknnkng p￿ty 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(￿m￿l themes Id￿l￿ed In our plan.
Vve have secured support Irom Ihe Scottlsh GobemmwttA(x*lerate Programme lo help
vlth the initial build of a communlty V￿b$Ite that will provide digital Ilnks to all major
org8nisations in our Ccfflmunty C￿n￿l 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.

Borftr*Kk IAknl•r CO￿nnY DMknIxT￿nl TfWt
Se4tttsh Chorty SC038428
FIna￿la1 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. Thr￿ph £1.474.$0 of thls sum is alrnady
8881gned to the lthlks Booklet project and £2,281.17 is the second part of a grant awarded
to cover the costs of ad¥i8(ry SUPP(xt ￿ aff(xd*)le hwsing and engagem￿1 F(xesty
and Land Scotland.
Our Reserves Policy Slates that.. The rnniès standing lo the cTrdit of the Acciwjnt sh8ll be
applied as the Trustees deode to m88t the Charitab￿ purpo#e$. 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 organi￿tiOn and do
not belcffig lo the membern. Any surplu8 Inc(xne or 88set• of the Or￿158t1cffi 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 receI￿d 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:

BOrtI￿￿k 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
Fundrni*ng Actsvrt
Ch8ritabkn Acbvits
164.73
T•>t•l R•c•lpl•
810.73
0127.86 6938.58 4186.20
P•ym•nts
Eypen8e$ frjr Fund￿￿n• 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 SU￿1￿￿1>•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
s￿8.12
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

BortlY*kk V*ter ComThnOty De¥*bf•Mnt Tnol
S¢ott¢ti Chrt¥ SC038428
Not•s to th• Accounts
2028
2025
1 Donallon•
DOna￿On$ from Indmduals
GiftAid redaiThd
26.
Total
26.00
2 Grants
Langhope Rlg Wndtami (fBRed Squ*rel Neh4t¥k)
Langhope Rig Imndfam (News￿tter)
Langhope Imndfam IComnMJnty Pl•)ning)
Pines Bum Wndfarni (Gener81 g￿l- 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
On￿ff prolects {Comnwnty Pknnw)
4￿.c￿l
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 b*ter ConThirfty D•*h)pY*nt 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 G￿P
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 (Fundrai￿ng)
- 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(rftlr**k V￿ter¢o￿TrInIy Deb•W*nt 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. Ma￿h 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 aCCord￿ce
¥wth the lenn8 of the Charities and Trugtee Investment (Scotland) 2005 Act and the
Chart￿08 ￿t￿nts {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 pArt￿lar 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 accon*anc• wilh ￿Cl10n 44(1) (a) of tho 2CK15 Act and
Regulation 4 of the 2[K￿ ALr￿n18 Regulations. and
to prepare accounts whth a¢(￿rd with the rec¥xd8 and wilh
Regulation 9 of the 2Cth ALE￿ntS Reguiation3
have not been met, ¢x
2. to which, in my cpinion. attenti￿ sh￿￿j 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