Trustees Annual Report including Annual Receipts & Payments Accounts
for
Swinton Community Hub SCIO for the period
1[ST] January 2025 to 31[st] December 2025
Scottish Charity No: SC052998
Annual Report & Financial Statements for the year ending 31[st] December 2025 Scottish Charity No SC046476
Index
| Page | 3 | Reference & Administrative Information |
|---|---|---|
| Page | 4 | Trustees Annual Report: |
| Structure Governance & Management | ||
| Objectives & Activities | ||
| Page | 5 | Achievements & Performance |
| Page | 6-7 | Financial Review & Statement of Trustees |
| Page | 7-8 | Annual Accounts: |
| Page 7 Receipts & Payments Account | ||
| Page 7 Balance Sheet | ||
| Page 8-9 Notes to the Accounts | ||
| Page | 10 | Independent Examiners Report |
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Annual Report & Financial Statements for the year ending 31[st] December 2025 Scottish Charity No SC046476
Reference & Administrative Information
Charity Name:
Swinton Community Hub SCIO
Scottish Charity No: SC052998 The Charities Principal Address: Beech House 1 Main Street Swinton Duns TD11 3JJ
Charities Trustees on date of approval including office held:
Chairperson David J Dalglish Secretary Leslie Findley Treasurer P Barry Symes
Names of other trustees during the period: Mark Stephenson
Independent Examiner: Sharon Fergusson
Bankers:
Bank of Scotland
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Annual Report & Financial Statements for the year ending 31[st] December 2025 Scottish Charity No SC046476
Structure, Governance & Management
Governing Document:
Swinton Community Hub registered with OSCR and was recognised on the 18[th] December 2023 as a SCIO (Scottish Charitable Incorporated Organisation). It is governed by a constitution as required.
Trustee Recruitment & Appointment:
At each Annual General Meeting the charity trustees shall retire from office, members may then elect any member to be a member of the Management Committee/Board, all members of this committee are the designate Trustees of the Charity.
Membership of the organisation is open to any individual aged 16 or over. Members are required to sign a written application for membership which will be considered by the board at its next meeting. The board will keep a register of members setting out his/her full name and address and the date of registration.
Objectives & Activities
The Charities Charitable Purpose:
As set out in the ‘Constitution’ and ‘The Charities and Trustee Investments (Scotland) Act 2005’ the purpose(s) of Swinton Community Hub SCIO are the following: -
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To secure the establishment, maintenance and management of a Community Centre for the benefit of the residents in the said area, without discrimination on political, religious, or other grounds, by providing facilities for education, social welfare and recreation, with the object of improving the conditions of life for the persons in the said area and particularly for those in special need of such facilities by reason of age, youth and other circumstances.
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To secure the ownership of Swinton Parish Church as a Community Asset for the benefit of Swinton and surrounding area, with a view to providing facilities for the advancement of religion, health, arts, heritage, culture, the promotion of equality and diversity and any other purpose that may reasonably be regarded as analogous to any of the preceding purposes.
Summary of the main activities in relation to these objectives:
The charity's objectives in relation to the above are:
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To purchase and develop Swinton Parish Church for the benefit of persons in the area
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To provide facilities for education, social welfare, recreation and worship with the object of improving the quality of life for persons in the area and retaining the Church as a Community Asset.
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Annual Report & Financial Statements for the year ending 31[st] December 2025 Scottish Charity No SC046476
Achievement & Performance for 2025
During 2025 the focus of the Trustees and Committee has been on securing the ownership of Swinton Parish Church as a Community Asset in order to fulfil our charitable objectives and to advance these for the benefit of the communities of Swinton, Ladykirk and surrounding area, with a view to providing facilities for the advancement of religion, health, arts, heritage, culture, the promotion of equality and diversity and any other purpose that may reasonably be regarded as analogous to any of the preceding purposes.
To these ends we have worked tirelessly to secure the funding for the purchase of Swinton Parish Church, principally in partnership with the Scottish Land Fund. This has meant not only developing a Five-Year Business Plan but also amending our Constitution to bring it in line with the aims and objectives of the Scottish Land Fund (SLF). Our amended Constitution was approved at our Annual General Meeting on the 24[th] of March 2025. This enabled us to submit a Stage 1 Application to the SLF. The Trustees were delighted when our Stage 1 application was approved and this enabled us to move to the preparation of a Stage 2 Application, which if successful would result in the funding to purchase the church. However, we were up against a tight deadline of the 18[th] of August, failure to complete in time would have meant that we would have been unable to apply again until after the May 2025 Scottish Parliament elections. During this time we mounted a permanent exhibition of our proposals in the church, which is open 24/7, held a further Open Day, attended by some 60 people on the 17[th] of May 2025 followed by a second on the 23[rd] of August 2025. Further public engagement was facilitated by two newsletters during 2025 and constant Media press releases. Subsequently on the 19[th] of November 2025 we were informed by the SLF that the National Lottery Community Fund had agreed to offer us a grant totalling £53,274 which would enable us to purchase the building, settle our Legal Fees and fund our first years Insurance costs.
In the meantime, the Trustees had authorised a self-funded roof survey which determined that the roof was in good condition and only required some £3,200 of remedial work. We were also fortunate to secure a reduction of the purchase price of £10,000, through negotiations with the seller.
During the year the Swinton Parish Church, hereafter to be known as the Merse Church, continued to hold regular services, increasing their frequency during October 2025 to twice monthly. In addition, the church hosted a funeral. The committee held two coffee mornings, which were well attended and Swinton Primary School held their Christmas Service which was led by the Berwickshire Christian Youth Trust.
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Annual Report & Financial Statements for the year ending 31[st] December 2025 Scottish Charity No SC046476
6. Financial Review & Statement of Trustees
Statement of Reserves Policy:
The trustees consider it desirable that annual expenditure is met out of annual income. It is the objective of the trustees to achieve where possible a small surplus each year to cover annual running costs, but not to build up reserves unless there is a specific known need in the future.
Details of any deficit:
None
Details of Donated Facilities & Services:
The Charity benefits from the time given by all the Trustees to the running of the Charity, including monitoring, supervision and meeting times.
Statement of Trustees Responsibilities
The members of the Charity must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Charity during the financial year. The members of the Charity are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Charity at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006.
They are also responsible for safeguarding the assets of the Charity and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf by:
Signed:
Date: 25[th] March 2025
David Dalglish, Chairperson
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Annual Report & Financial Statements for the year ending 31[st] December 2025 Scottish Charity No SC046476
7. Annual Accounts
| Receipts & Payments Account Period Ended 31st December, 2025 Notes Receipts Donations Church Collections 1 Other Charitable Activities 2 Grants 3 Payments Church Services 4 Donations Given 5 Governance Costs 6 Electricity Incidentals Subscriptions/Membership Fees Church/Centre Building Costs Architectural Expenses Engagement Expenses Public Consultation Surveyor Church/Centre Building Costs - Total Expenses - Total Income less Expenses Statement of Balances Notes Balances at Start of Year( 1st December 2025 ) Balances at End of Year( 31st |
Community Hub Church 2026 Total 2025 45.00 1040.00 0.00 1085.00 0.00 1752.55 0.00 1752.55 0.00 442.00 0.00 442.00 0.00 0 0.00 0 45.00 3234.55 0.00 3279.55 3 0.00 59.00 0.00 59.00 0.00 550.00 0.00 550.00 50.00 0.00 0.00 50.00 0.00 0.00 0.00 0.00 0.00 454.59 0.00 454.59 0.00 60.00 0.00 60.00 50.00 1123.59 0.00 1173.59 0.00 0.00 0.00 0.00 0.00 0.00 24.95 0 . 0.00 0.00 0.00 0.00 0 . 0.00 0.00 0.00 120.00 0.00 3000 0.00 144.95 1318.54 1961.01 Community Hub Church 2026 Total 2025 77.50 2379.87 0.00 2457.37 77.50 4419.88 0.00 4497.38 |
|---|---|
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Annual Report & Financial Statements for the year ending 31[st] December 2025 Scottish Charity No SC046476
December 2025 )
Financial Statements approved by the Charity and signed on its behalf by:
||Signed:|||| |---|---|---|---| ||Date: 26thMarch 2025………………………………………….||| ||P Barry Symes, Treasurer||| |8. Notes to the Accounts|8. Notes to the Accounts||| |||2026|2025| |1.|Church Collections||| ||Concert|0.00|269.55| ||Remembrance Day Poppy Appeal|0.00|180.00| ||Carol Service|0.00|159.00| |||£0.00|£608.55| |2.|Other Charitable Activities||| ||Other Income Coffee Mornings|0.00|442.00| |||£0.00|£442.00| |3.|Grants||| ||Architectural Heritage Fund|0.00|0.00| |||£0.00|£0.00| |4.|Expenses from Fund Raising Activities||| ||Church Services|0.00|59.00| |||£0.00|£59.00| |5.|Expenses from Charitable Activity||| ||Donations Given|0.00|550.00| ||General Hall Running Costs:||| ||Incidentals|0.00|454.59| ||Electricity|0.00|660.00|
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Annual Report & Financial Statements for the year ending 31[st] December 2025 Scottish Charity No SC046476
Notes to the Accounts cont'd
| 6. | Governance Costs | ||
|---|---|---|---|
| 2026 | 2025 | ||
| Independent Examination of Accounts | 0.00 | 50.00 | |
| Trustee Expenses | 0.00 | 0.00 | |
| £0.00 | £0.00 |
7. Trustee Remuneration and Related Party Transactions
The Trustees did not receive any remuneration or expenses during the year.
8. Nature & Purpose of Funds
The Swinton Church SCIO are at the end of the financial year holding no Grant Funding balances.
9. Balance of Funds as at 31[st] December 2025
All funds are all unrestricted and are made up as follows:
| Cash Account | 0.00 |
|---|---|
| Bank Account | 4497.38 |
| Total | £4497.38 |
10. Assets held by the Swinton Church SCIO as at 31[st] December 2025
None
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Annual Report & Financial Statements for the year ending 31[st] December 2025 Scottish Charity No SC046476
9. Independent Examiner’s Report on the Accounts
Report to the trustees of Swinton Community Hub SCIO Registered charity number SC052998 On the accounts of the charity for the period ending 31[st] December 2025 Set out on Pages 1 to 10
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting 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 concerning 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 audit opinion on the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
Signed:
Date: 9 April 2026
Sharon Ferguson
Relevant professional qualification(s) or body:
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Annual Report & Financial Statements for the year ending 31[st] December 2025 Scottish Charity No SC046476
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