ANNUAL REPORT AND FINANCIAL STATEMENTS
This document highlights key achievements, financial results, strategic initiatives, and sustainability efforts. It showcases our commitment to innovation, growth, and delivering values to our Membership for year end 31st of October 2024
Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
| CONTENTS | PAGE |
|---|---|
| Details of the Charity, its Trustees and Advisers | 3-4 |
| Report by the National Board of Trustees (NBT) | 5-17 |
| Independent Auditor’s Report for year ended 31 October 2024 | 18-21 |
| Statement of Financial Activities | 22-23 |
| Balance Sheet | 24 |
| Statement of Cash Flows | 25 |
| Notes to the Financial Statements for year ended 31 October 2024 | 26-38 |
Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
DETAILS OF THE CHARITY, ITS TRUSTEES, STAFF AND ADVISERS
PATRON Formerly Her Majesty the Queen His Majesty the King (announced May 2024)
National President
The Royal British Legion Scotland (herein after referred to as Legion Scotland) is a charity registered in Scotland, Scottish Charitable Incorporated Organisation (SCIO) (SC003323). The Head Office is located in
The National Board of Trustees Office Bearers
Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
DETAILS OF THE CHARITY, ITS TRUSTEES, STAFF AND ADVISERS
Bankers
The Royal Bank of Scotland 36 St Andrew Square Edinburgh EH2 2YB
Auditors
Chiene + Tait LLP (trading as CT) Chartered Accountants and Statutory Auditor 61 Dublin Street Edinburgh EH3 6NL
Legal Advisors
Turcan Connell Princes Exchange 1 Earl Grey Street Edinburgh EH3 9EE
Investment Managers
RBC Brewin Dolphin 144 Morrison Street Edinburgh EH3 8BR
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Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
ANNUAL REPORT
Objectives and activities
Constitutional Aims
Legion Scotland is the largest ex-service membership organisation in Scotland. It was created in 1921 to achieve the following constitutional aims:
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To perpetuate in civil life the principles for which the nation stands.
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To inculcate a sense of loyalty to the crown, community, state and nation.
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To preserve the spirit of fellowship and service to others formed by all ranks and to maintain, in a strong, stimulating, united and democratic comradeship, all those who have served in HM Armed Forces, or Auxiliary Forces, and others defined as eligible for membership of Legion Scotland, so that neither their efforts nor their interests shall be forgotten.
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That their welfare and that of the dependents of those who died in the service of their country may be safeguarded.
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That just and equitable treatment shall be secured to them in respect of any difficulties caused in their lives as a result of their service.
The aim of the Organisation is to sustain and improve its overall performance in support of the ex-service community and to expand its involvement and influence in the charity sector. It does this through a comprehensive list of charitable objectives and activities.
Constitutional Objectives
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The prevention or relief of poverty amongst ex-service men and women.
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The advancement of citizenship and community development.
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The advancement of arts, heritage, culture or science.
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The advancement of public participation in sport.
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The provision of recreational facilities and the Organisation of activities with the object of improving the conditions of life for persons for whom the facilities and activities are primarily intended.
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The relief of ex-service men and women in need by reason of age, ill health, disability, financial hardship or other disadvantage.
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Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
Foreward
The reporting period, 1[st] November 2023 to 31[st ] of October 2024 has once again been incredibly busy for the organisation, with a wide range of events, activities and practical support being delivered for veterans and their families in Scotland.
There are many financial pressures on our membership and service users as the costof-living crisis continues and there is considerable economic uncertainty. This pressure is also felt across the organisation, with donations and legacies much reduced on previous years, which places severe constraints on our annual budgets.
The Strategic Transformation Committee and National Board of Trustees have now signed off on a clear plan of action to address the funding challenges ahead, to ensure we can continue to deliver a high standard of support to those who rely on our services. There has been a strong focus this year on how we need to reframe our current decision making and the function of all parts of the organisational structure. The full plan will be launched and implemented in early 2025, the detail of which will no doubt feature heavily in next year’s report.
Despite the challenges, the staff, volunteers and members have as ever gone above and beyond and continued to contribute to our incredible work in terms of comradeship and events, Remembrance, and practical support for veterans.
Once again, we have delivered a full and varied programme of events throughout this year. The planning and preparation of all of these involves our staff, volunteers, members, and many other stakeholder and partners, all of whom are dedicated to ensuring we mark events that are important to the Armed Forces Community. As well a bringing people together in comradeship and fostering good relationships, the core events programme is vital in ensuring that we continue to keep the organisation in the public eye.
Special mention must go to the RBLS Women’s Section who marked their Centenary earlier in the year, a momentous and important date in the calendar for their members and the Legion. The work of the Women’s Section was celebrated with a static exhibition at the Lady Haig Poppy Factory between June and August and their Annual Conference took place on the 14[th] and 15[th] of June with a dinner at Prestonpans RBLS Club, parade and short service of Remembrance at the Stone of Remembrance at City Chambers, followed by a full day programme at New Haig House. Our congratulations and heartfelt thanks to all the members of the Women’s Section for their tremendous work through the years and them marking this milestone.
The highlight of the events calendar was the D-Day 80[th] Anniversary concert at the Usher Hall on the 6[th] of June. This was a collaborative national event between Legion Scotland, Poppyscotland and Scottish Government. Military musicians, the Military Wives Choir, special guests and Legionnaires entertained and took the audience on a poignant and reflective journey through the build up to D-Day and events that took place 80 years ago. Through music, song, poetry and personal accounts there was no one in the room left unmoved by the tribute Scotland paid to our D-Day veterans.
Support and training for our Branches and Clubs has also continued to be a focus this year. Seven training webinars were delivered throughout the last 12 months on a range of topics from the Membership Process & Accounts to Branch Administration, Comradeship & Remembrance, Branding & PR, OSCR regulation updates and good
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Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
business practices for Clubs. These have been a popular and engaging method of communication with Area and Branch Office Bearers and the format means the recordings are available for all those who are unable to make the live sessions.
2024 has also seen not one but two Conference gatherings for the membership, both of which were special for different reasons. For the first time in over 20 years the home of the RBLS Annual Conference moved from Perth to Dumfries and Galloway and more than 130 gathered at The Bridge in May, for a full programme of updates, presentations and comradeship opportunities. Strategic changes and the way forward were high on the agenda and this work progressed throughout the year and was once again the focus of our second gathering, the Special Conference in Prestonpans RBLS Club in September. The support and assistance with preparations for both events from Dumfries Council and the Committees at Prestonpans was second to none, and it was excellent to see good attendance at both and engagement from the membership on the strategic work ahead.
Our close working relationship with Poppyscotland and our collaboration on Remembrance, commemorations and fundraising has continued. Our membership once again provided excellent support for the annual Poppy Appeal in November 2023 raising more than £645,000, an increase of almost £50,000 on the previous year. This money ensures that vital support and services for our veterans and their families in Scotland can continue all year round.
As we continue to see instability and global conflict around us going into 2025, the work of the Legion and our support for veterans and their families and indeed the wider Armed Forces Community, remains as important now as it did over 100 years ago. The effects of war and the wider reaching implications are borne out daily through the media and social channels, and we must continue to reflect on the support and services we provide, to adapt to the current needs of our Armed Forces family and to perpetuate the Remembrance of all those who have made the ultimate sacrifice. Further evidence of how we are continuing to achieve this is detailed through the report.
On behalf of the National Board of Trustees, thank you all.
National Chair Chief Executive
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Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
Membership
It has been encouraging to see membership numbers once again holding above 20,000. This is now the third year that the number of members has remained relatively static. Although this is positive, the focus must now shift to how we retain and attract new members, so the trend of new members joining being offset by those we lose, does not continue. Membership numbers must increase, and the Change Management Plan being launched in 2025 will provide the methodology and tasks by which this can be achieved.
As ever, those Branches who have been successful in attracting new members have been those who have had a varied and engaging programme of activities throughout the year and who have worked hard to ensure they are well placed and respected within the local community.
The monthly membership bulletin now circulates to almost 8,000 members (with an email address) an increase of 12.5% on last year. This is an excellent tool to share Legion news stories, veterans’ issues, and topical information direct to the members. The distribution list has been steadily growing since the first bulletin was issued but we still need more members to confirm their emails so they can be receiving this information directly.
The Legion Scotland Today magazine in April and October went to all our members and a wide network of veterans’ organisations, associations, Armed Forces Champions, and military representatives. Highlighting key commemorations, Voices of Veterans, Local Heroes and much more, the publication is an excellent communication and PR tool and continues to be well received. Looking ahead to 2025 there will still be a biannual publication for our members and supporters, but work is already underway to move to a digital format in 2026 and away from the costly printed magazine.
Direct debits continue to grow steadily, but there are still less than 10% of the membership using this method of payment. We have continued to promote the benefits of Branches adopting Direct Debit membership payments.
Sign up to Gift Aid for those eligible had a small uplift this year but we still have thousands of members who have not signed up to Gift Aid. Factsheets and information have been distributed to Branches and are available on the website as well as included in all the membership renewal packs.
Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
Service Delivery
Our service delivery continues to cover a wide range of opportunities from comradeship and events to the practical support provided by the Veterans Community Support Service and our Pensions and Advocacy Department.
Comradeship & Events
As the custodians of Remembrance in Scotland we have a responsibility to ensure our nation continues to honour the service and sacrifice of our Armed Forces, veterans, and their families. Over the last 12 months we have been reflecting on the range and type of activities delivered and how effectively we are recognising the contribution of the Armed Forces community.
The Remembrance period is always a time to reflect and bring communities together to pause from our busy lives to pay personal tribute to the fallen and our loved ones currently serving.
The National event on Remembrance Sunday in 2023 was not only well attended but saw an increase in younger veterans taking part. For the first time in many years, Tri Service Cadets participated in the March from Edinburgh Castle to the City Chambers, this is something we plan to further develop for Remembrance 2024 onwards. Cadets are our potential members and supporters of the future, and it is hugely important to ensure they are engaged in our activities.
Our Second service to commemorate our Founder took place at the Scottish National War Memorial on the 29th of January. This short, private and very dignified service is delivered out with the Scottish National War Memorial opening times and is by default not attended by members of the public.
We are now in our third year of Delivering our ANZAC Dawn service, prior to the service the Events Manager was interviewed on the Australian Broadcasting Corporation Radio Service to appeal for Family members of casualties laid to rest in Comely Bank Cemetery & The Western necropolis in Glasgow to get in touch. 8 families contacted us and watched the service online via Facebook live. The granddaughter of , who was on Holiday from Australia in
London heard of the broadcast & immediately flew up to visit us in Edinburgh. She was treated to a tour of the Lady Haig Poppy Factory where she made a wreath to lay on her Grandfathers Grave. The Commonwealth War Graves Commission now run their own Dawn Service at the Western Necropolis in Glasgow which will no doubt also grow in popularity.
The 11am ANZAC Day service at the Scottish National War Memorial continues to be a very well attended service.
The Scottish American Memorial Day Service in May went ahead despite inclement weather and was well attended. This is one of many events we broadcast live online which is hugely popular and allows followers from overseas to participate. The use of these live streams and other social media platforms has really increased our reach with the general public both at home and abroad.
The National Standard bearing competition took place this year on the 4[th] of May at Redford Barracks, with 6 Adult and 6 Youth Competitors, who were all a credit to their respective Areas and ambassadors for the Legion.
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Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
Armed Forces Day in Edinburgh this year returned to its original location in St Andrew Square. The parade was led by a ten-vehicle strong contingent from the Scottish Military Vehicle Group who travelled to us at their own expense from Aberdeen to take part and set up a static display. This was a fantastic addition to the programme and very well received, we hope to have them back with us again next year.
The National event to commemorate the 80[th] Anniversary of D-Day was delivered in collaboration with Poppyscotland and Scottish Government at the Usher Hall on the 6[th] of June. A first for the Legion in delivering a concert of this scale to mark a significant anniversary. Over 1500 attended and paid tribute to the WW2 Generation and the six WW2 Veterans in attendance who were thrilled and honoured to be involved. The scale of the event brought together. 6 separate Military Bands and pipe Bands, the Military Wives Choirs from all over Scotland, nd a celebrity hos Scotland’s Salute was a roaring success and has provided us with an excellent blueprint for future events with attention already turning to the VE/VJ Day 80[th] Anniversaries next year.
It has exceptionally busy year for the Comradeship & Events Department with many wonderful highlights.
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Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
Events left to right, up and down, Carol Service , world of Bowling Comradeship event, D-Day 80[th] concert, Best Kept War Memorial Competition, National Standard Bearing Competition , ANZAC day Scottish National War Memorial.
Veterans Community Support
The Veterans Community Support Service (VCSS) has continued to deliver with dedication and commitment, our front-line support for veterans and their families in Scotland. The Team that makes up the VCSS Department (2 Head Office staff, 5 regional co-ordinators and a network of volunteers), provide case by case support, making a vital difference to the health and wellbeing of our service users.
They deliver not only befriending support but also practical and meaningful assistance to those who require it. Volunteer retention has remained excellent, with more than 70 Support Volunteers across Scotland, but as caseloads increase in specific geographical areas, we are now looking at a targeted recruitment campaign early next year to bring more volunteers on board.
In 2023/2024 there have been over 2,615 points of contact (visits, trips, emails, phone calls etc.) over 1,239 veterans directly helped by VCSS and many more signposted on to other veterans’ charities and agencies.
The service continues to have a strong focus on supporting those suffering from isolation and loneliness and we are always exploring new opportunities to integrate service users back into the community when they can do so. This is achieved through a range of activities from attending breakfast and lunch clubs, sporting events, home visits, shopping trips and much more.
This year saw the welcome return of the annual Unforgotten Forces Pilgrimage with over 30 veterans and members of the VCSS Department setting off in October for a 4-day trip into the heart of the Scottish Highlands. Stops along the way included Glencoe Visitor Centre, Spean Bridge Commando Memorial, Fort George, Culloden, and Ruthven Barracks. Not only did this provide all who attended with the opportunity to take in some wonderful sights and military history, but it offered the chance for new friendships to be formed and spirits to be lifted through comradeship and camaraderie. The Pilgrimage was possible this year through funding from the Veterans Foundation and given its importance and the difference it makes to those who attend, we will be exploring funding options for another trip next year.
Collaboration remains key in assisting our veterans and we have continued our partnership working this year with MITIE, Furnished Homes, Fares4Free, Slaters Menswear, John Scott Trust and many more. The provision of this service would not be possible without the ongoing relationships with a wide range of other veterans’ agencies and charities, including the Unforgotten Forces partners.
We continue to receive approximately 20 referrals a month in from a wide range of sources as well as referring our service users to appropriate organisations to ensure they get the support they require. Work with NHS representatives continues to be a significant part of the service we provide, including referrals from Defence Medical Welfare Services, hospitals, occupational therapists, physio, mental health units, RAFA, social workers across Scotland and Alzheimer's Scotland.
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Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
Despite Age Scotland’s efforts on behalf of the Unforgotten Forces Consortium to secure additional funding up to March 2026 and beyond, there has been no additional funding confirmed at this time. Securing the vital funding required to continue this important service is now a high priority. As we close the 23/24 financial year and start planning for 2025, there will be a significant focus on how we can independently secure funding to maintain VCSS and develop the service into 2025 and beyond.
Disablement Pensions Advice and Advocacy & Tribunal Service
It has been a year of considerable change and upheaval at the Tribunals Office in Edinburgh. As well as their President retiring, they have appointed a new Secretary who has been taking time to bed into the role and ensure administration with ongoing caseloads is brought up to date.
The change in personnel and complications with availability of staff at the Tribunals Office has made it difficult to obtain dates for hearings and enough members to hear them. This has had an adverse impact on proceedings, but the Pensions & Advocacy staff have been meeting with the Tribunal members monthly to assess all appeals and ensure they are liaising regularly to see what can be done to enhance and coordinate activities between all relevant parties, so delays for appellants are minimised.
Over the last 12 months 121 appeals have been listed, of which, 58 were heard and finalised during the year with support from our two Pensions & Advocacy staff. The total financial benefit for appellants was approximately £576,000.
In addition to the representation at tribunals, the staff continue to collaborate with key stakeholders on number of activities relating to outreach and partnership working to enhance the service we offer. This has included liaising with solicitor firms offering pro bono work, meetings with the Faculty of Advocates, liaising with the Armed Services Advice Project and meetings with Royal British Legion.
It has been a challenging year for appeals, but those appellants who have been supported have been grateful for access to the ongoing service and free advice and
representation.
Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
Staffing, Support and Social Media
We have retained the full team of Head Office staff with 11 employees, 10 full time and 1 part time. As well as supporting and delivering events, VCSS, Pensions and Membership, the team are on hand to provide information and guidance to the internal Legion network.
The staff have regularly provided information to our Areas, Branches and Clubs through the Office Bearers Newsletters, Head Office month end reports, and targeted guidelines uploaded to the website. Guidance and support documents continue to be updated and uploaded to the website for members and volunteers to access. With oversight from the Trustees our key policies and procedures have been reviewed throughout the year including our risk register, complaints policy and governance documents.
As noted in the foreword, the focus throughout this year has been to develop Branch training and share information on the strategy and challenges ahead. For the first time since 2018 the staff travelled across the country to deliver Area Roadshows in three out of the five Areas. These were reasonably well attended and provided staff with the opportunity to liaise directly with more than 50 Area and Branch representatives to provide updates on the function of Head Office and the support and services available.
The Roadshows were also an excellent opportunity for the staff to answer questions and queries on a range of topics and to share information and copies of the monthly reports and other useful resources. We plan to build on the Roadshow work with a further series of Branch training webinars in 2025.
We continue to consider how we should be working towards Scotland’s net zero emissions target of 2045 by doing our bit to make positive changes. Climate change is no longer a fringe concern for charities, and we must set out a path to helping achieve net zero. As an organisation we are heavily reliant on hard copies of information which includes numerous large paper mailings to Branches each year, at substantial postage costs. Steps have already been taken to move more to digital communication methods, and this will start to be implemented from early 2025 with the next Branch mailing being electronic instead of postal packs.
We have continued to use our online resources as much as possible and to include current and relevant content on our website and social media. We now regularly use various platforms such as Facebook, X (formerly known as Twitter) and YouTube, to broadcast events and share information. We have regularly tracked the activity online to see what our audience is responding to and who is following our work.
In the last year the statistics for social media have shown a steady increase in followers and interaction with our pages. The two top city locations for interactions are Edinburgh and Glasgow but our content continues to reach a large audience overseas.
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Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
Financial Review
Incoming resources amounted to £1,050,488 Excluding Branch Funds £714,862 (2023: £741,548)
The income stream primarily consists of monies received from charitable activities amounting to £309,255 from the receipt of capitation fees to branches and clubs. There has been a small decrease in the level of members in the year.
Donations and legacies income amounted to £371,149 and included the continued provision of financial support by Poppyscotland in the form of a grant amounting to cover the costs of the Pensions & Advocacy Department.
All funds maintained on behalf of Branches are reported under designated and restricted funds.
Resources expended amounted to £1,328,462 Excluding Branch Funds £1,015,236 (2023: £921,645)
The cost of financial resources expended in furtherance of the charitable activities defined in the constitution as representing the aims and objectives of the Royal British Legion Scotland SCIO amounted to £984,139 for the organisation and £256,285 by branches. This level of financial support represents 97% of the total resources expended by the organisation and 82% by branches and reflects the level of support made available to both Legion Scotland Branches and individuals throughout Scotland under the auspices of the National Board of Trustees, Branches and Head Office staff. A more detailed analysis of the various strands of activity is shown in the notes to the financial statements. The balance of the resources expended represents monies expended in raising funds and investment activities amounting to £31,097 and branches £56,941.
Investment Policy
Brewin Dolphin continues to act as investment manager to the Royal British Legion Scotland. The NBT has instructed the investment advisor to manage the portfolio on a discretionary basis within a “medium” risk profile and with the investment objective of “achieving a balanced return of income and capital”. In the face of continued volatility in global financial markets, the value of the portfolio decreased to £1.739m, a decrease of £24k during the fiscal period to 31 October 2024 (2022: £1.763m). This decrease is primarily due to a £250k cash withdrawal from the portfolio during the year by the organisation. The movement is detailed in note 12 to the financial statements.
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Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
Reserves Policy
The National Board of Trustees has reviewed the reserves of the charity. The review examined the nature of income and expenditure streams and the need to ensure the availability of sufficient reserves to meet the future demands of the Royal British Legion Scotland in maintaining its position as the leading ex-Service membership charity in Scotland. The Trustees have concluded that the current level of reserves is appropriate to respond to the challenges facing Legion Scotland and ensure that the necessary financial resources are available to meet its constitutional mandate for the immediate future. The Trustees are however acutely aware that based on the current annual deficit the future sustainability of the reserves of the charity must be reviewed closely, and firm strategic plans put in place to ensure alternative options for income and replenishment of reserves are implemented in 2025.
Principal risks and uncertainties
The National Board of Trustees has reviewed the significant risks to which the charity is exposed using a formal risk management process to identify the risks and implement risk management strategies. The National Board of Trustees uses the services of commercial agencies: Citrus to assist in managing the complete range of HR and health and safety issues and Bruce Stevenson Insurance who assist in identifying types of risks facing the charity. The National Board of Trustees identify the following principal risks and uncertainties facing the charity and have plans in place for the monitoring and mitigation of these (as set out in a detailed Risk Register):
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Declining membership and a poor membership experience
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Over reliance on donations and legacies to supplement income stream
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Insolvency or closure of Legion Clubs
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Addressing diversity and equality
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Failure of service delivery due to insufficient funding
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Failure of the membership to engage in the required future changes and strategic planning required
These risks are subject to ongoing monitoring by the Strategic Transformation Committee and the Board of Trustees. We also have a strategic business plan with aims, objectives and key performance indicators that are monitored regularly by senior management and the Board to ensure the effective delivery of the plan and the management of risk.
Plans for Future Periods
We are continuing with our vision to be a united organisation that regularly engages with local communities throughout Scotland to provide support for the Armed Forces Community.
We will continue to consolidate our governance and management systems; to improve and develop our administration and accounts processes and to ensure we are implementing a clear strategy to address our membership decline and improve our footprint throughout Scotland.
The Strategic Transformation Committee have now finalised a Change Management Programme for the organisation which will be released in early 2025 to detail the actions required to address mitigation of the principal risks detailed above. This work will include a thorough audit of the National Board of Trustees, Head Office, Areas and Branches.
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The Change Management Programme also sets out 7 key tasks to provide a structure for the overall change programme including, organisational reviews, Head Office cost reductions, Area funding, income opportunities, better PR and Marketing, membership retention and attraction and guidance for Branches.
Structure, Governance and Management
The National Board of Trustees is responsible for the governance, policies and work of the charity. The Office Bearers and Trustees provide overall policy direction; management of the charity is delegated responsibility of the Chief Executive Officer who, with the supporting staff, is based in the Head Office situated in Edinburgh.
Governing document
The Royal British Legion Scotland SCIO governing document is its constitution. The constitution was first approved in 1921 and the newest constitution, having been presented to the Office of the Scottish Charity Regulator (OSCR), and given consent in August 2019 and adopted in 2020 as its Royal British Legion Scotland SCIO Constitution, this document was last amended in May 2022.
Appointment and Induction of Trustees
In compliance with the constitution, the policies of Royal British Legion Scotland are directed by a National Board of Trustees which meets four times per year with extra meetings as and when required.
The Board comprises of the National Chairman, National Vice Chairman and National Treasurer who are elected for an initial period of three years, along with ten members, being two from each of the five Legion Scotland Areas who are elected to serve as National Trustees for an initial period of three years by their respective Areas.
Those members of Legion Scotland that are elected to hold office at National level must have a good knowledge of Legion Scotland’s history and work. On appointment, each trustee is given a Trustee Induction Pack and asked to sign a National Trustee Governance Code as well as completing a Skills Audit, Assessment Questionnaire and Register of Interests.
Key management personnel and remuneration policy
The National Board of Trustees, the Chief Executive Officer and the National Treasurer are the key management personnel of the charity as they are in charge of directing and controlling, running and operating the charity on a day-to-day basis. See note 10 to the financial statements for details on the remuneration and reimbursement of expenses to key management personnel. The remuneration of key management personnel is reviewed annually and benchmarked against pay levels in other charities of a similar size.
Statement of National Board of Trustees Responsibilities
The National Board of Trustees (NBT) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
The law applicable to charities in Scotland requires the NBT to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the NBT is required to:
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select suitable accounting policies and apply them consistently
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observe the methods and principles in the Charities SORP
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make judgements and estimates that are reasonable and prudent
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state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The NBT are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The NBT is responsible for the maintenance and integrity of the charity and financial information included on the Charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Signed on behalf of the National Board of Trustees
National Chairman
Dated: 05/03/2025
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Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE ROYAL BRIITSH LEGION SCOTLAND (SCIO)
Opinion
We have audited the financial statements of the Royal British Legion Scotland (the ‘charity’) for the year ended 31 October 2024 which comprise of the statement of financial activities, balance sheet, statement of cashflows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
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give a true and fair view of the state of the charity’s affairs as at 31 October 2024, and of its incoming resources and application of resources, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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have been prepared in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
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Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE ROYAL BRIITSH LEGION SCOTLAND (SCIO)
Other information
The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:
-
the information given in the financial statements is inconsistent in any material respect with the trustees’ report; or
-
proper accounting records have not been kept; or
-
the financial statements are not in agreement with the accounting records; or
-
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
19
Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE ROYAL BRIITSH LEGION SCOTLAND (SCIO)
Auditor’s responsibilities for the audit of the financial statements
We have been appointed auditor under section 44(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report to you in accordance with regulations made under those Acts.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
We gained an understanding of the legal and regulatory framework applicable to the charity and considered the risk of acts by the charity which were contrary to the applicable laws and regulations, including fraud.
Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion.
We focused on laws and regulations that could give rise to a material misstatement in the charity’s financial statements. Our tests included, but were not limited to:
-
obtaining an understanding of the control environment in monitoring compliance with laws and regulations;
-
agreement of the financial statement disclosures to underlying supporting documentation;
-
enquires of the senior management and trustees;
-
review of the board meetings throughout the period;
-
review of legal correspondence and invoices; and
-
review of manual adjustments made in coming to the financial statements to identify any unusual adjustments.
20
Royal British Legion Scotland (SCIO) SC003323 Year ended 31 October 2024
INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE ROYAL BRIITSH LEGION SCOTLAND (SCIO)
Because of the inherent limitations of on audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements ornon-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves
intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
CT Chartered Accountants & Statutory Auditor 61 Dublin Street Edinburgh EH3 6NL
Dated:
CT is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.
21
ROYAL BRITISH LEGION SCOTLAND (SCIO) STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 31 October 2024
| Un- | Desig- | Un- | Desig- | ||||||
|---|---|---|---|---|---|---|---|---|---|
| restricted | nated | Restricted | restricted | nated | Restricted | ||||
| Funds | Funds | Funds | Total | Funds | Funds | Funds | Total | ||
| Notes | 2024 | 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | 2023 | |
| £ | £ | £ | £ | £ | £ | £ | £ | ||
| Income and endowments from: | |||||||||
| Donations and legacies | 2 | 99,002 | 75,725 | 272,147 | 446,874 | 177,823 | 136,251 | 215,756 | 529,830 |
| Charitable activities | 5 | 309,255 | 221,095 | - | 530,350 | 309,885 | 283,292 | - | 593,177 |
| Other trading activities | 3 | 2,326 | 21,818 | - | 24,144 | 2,560 | 15,676 | - | 18,236 |
| Investments | 4 | 32,132 | 16,988 | - | 49,120 | 35,524 | 15,127 | - | 50,651 |
| ------------ | ------------ | ------------ | ------------ | ------------ | ------------- | ------------- | -------------- | ||
| Total income | 442,715 | 335,626 | 272,147 | 1,050,488 | 525,792 | 450,346 | 215,756 | 1,191,894 | |
| ------------ | ------------ | ------------ | ------------ | ------------ | ------------- | ------------- | -------------- | ||
| Expenditure on: | |||||||||
| Raising funds | 6 | 31,097 | 56,941 | - | 88,038 | 39,802 | 19,134 | - | 58,936 |
| Charitable activities | 7 | 709,157 | 256,285 | 274,982 | 1,240,424 | 650,970 | 463,453 | 230,873 | 1,345,296 |
| ------------ | ------------ | ------------ | ------------ | ------------ | ------------- | ------------- | -------------- | ||
| Total expenditure | 740,254 | 313,226 | 274,982 | 1,328,462 | 690,772 | 482,587 | 230,873 | 1,404,232 | |
| ------------ | ------------ | ------------ | ------------ | ------------ | ------------- | ------------- | -------------- | ||
| Net operating (loss)/income before losses on | |||||||||
| investments | (297,539) | 22,400 | (2,835) | (277,974) |
(164,980) |
(32,241) |
(15,117) |
(212,338) |
|
| ------------ | ------------ | ------------ | ------------ | ------------ | ------------- | ------------- | -------------- | ||
| Net gains/(losses) on investments | 139,523 | - | 77,527 | 217,050 | 396 | - | (74,039) | (73,643) | |
| ------------ | ------------ | ------------ | ------------ | ------------ | ------------- | ------------- | -------------- | ||
| Net (expenditure)/income and net | |||||||||
| movement in funds before transfers | (158,016) | 22,400 | 74,692 | (60,924) | (164,584) |
(32,241) |
(89,156) |
(285,981) |
|
| ======== | ======= | ======== | ======== | ======== | ======== | ======== | ======== |
22
ROYAL BRITISH LEGION SCOTLAND (SCIO) STATEMENT OF FINANCIAL ACTIVITIES (continued)
For the year ended 31 October 2024
| Un- | Desig- | Un- | Desig- | ||||||
|---|---|---|---|---|---|---|---|---|---|
| restricted | nated | Restricted | restricted | nated | Restricted | ||||
| Funds | Funds | Funds | Total | Funds | Funds | Funds | Total | ||
| Notes | 2024 | 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | 2023 | |
| £ | £ | £ | £ | £ | £ | £ | £ | ||
| Balances brought forward | (158,016) | 22,400 | 74,692 | (60,924) | (164,584) |
(32,241) |
(89,156) |
(285,981) |
|
| Transfers between funds | - | - | - | ||||||
| ------------ | ------------ | ------------ | ------------ | ------------ | ------------- | ------------- | -------------- | ||
| Net movement in funds | (158,016) | 22,400 | 74,692 | (60,924) | (164,584) |
(32,241) |
(89,156) |
(285,981) |
|
| ------------ | ------------ | ------------ | ------------ | ------------ | ------------- | ------------ | ------------ | ||
| Reconciliation of funds: | |||||||||
| Total funds brought forward | 16 | 1,167,076 | 1,643,411 | 694,252 | 3,504,739 | 1,331,660 | 1,675,652 | 783,408 | 3,790,720 |
| ------------- | ------------ | ------------- | ------------ | -------------- | ------------- | ------------- | -------------- | ||
| Total funds carried forward | 16 | 1,009,060 | 1,665,811 | 768,944 | 3,443,815 | 1,167,076 | 1,643,411 | 694,252 | 3,504,739 |
| ======== | ======= | ======== | ======== | ======== | ======== | ======== | ======== |
All activities derive from continuing activities
The notes on pages 26 to 38 form part of these financial statements.
23
ROYAL BRITISH LEGION SCOTLAND (SCIO) BALANCE SHEET
As at 31 October 2024
----- Start of picture text -----
|||||
|---|---|---|---|
|Notes|2024|2023|
|£|£|
|Fixed Assets|
|Investments|12|1,739,539|1,763,337|
|-------------|-------------|
|Current Assets|
|Debtors|13|104,299|77,838|
|Bank and cash|1,692,989|1,766,813|
|------------|------------|
|1,797,288|1,844,651|
|Creditors:|amount falling due within one year|14|(93,012) (103,249)|
|------------|------------|
|Net Current Assets|1,704,276|1,741,402|
|-------------|-------------|
|Total Assets Less Current Liabilities|3,443,815|3,504,739|
|========|========|
|Funds|
|General funds|16|1,009,060|1,167,076|
|Designated funds|16|1,665,811|1,643,411|
|Restricted funds|16|768,944|694,252|
|-------------|--------------|
|3,443,815|3,504,739|
|======== =========|
----- End of picture text -----
These financial statements were approved by the National Executive Committee and signed on their behalf by:
Trustee
----- Start of picture text -----
Trustee
----- End of picture text -----
Dated: 05/03/2025
The notes on pages 26 to 38 form part of these financial statements
24
ROYAL BRITISH LEGION SCOTLAND (SCIO) STATEMENT OF CASH FLOWS
For the year ended 31 October 2024
----- Start of picture text -----
|||||
|---|---|---|---|
|Notes|2024|2023|
|£|£|
|Cash (used in)/provided by operating activities|20|(346,804)|(252,701)|
|Cash flows from investing activities|
|Dividends and bank interest from investments|32,132|35,524|
|Proceeds from sale of investments|519,289|893,707|
|Purchase of investments|(278,441)|(681,873)|
|-------------|-------------|
|Cash provided by investing activities|272,980|247,358|
|-------------|-------------|
|Change in cash and cash equivalents|(73,824)|(5,343)|
|Cash and cash equivalents at the beginning of the year|1,766,813|1,772,156|
|-------------|-------------|
|Cash and cash equivalents at the end of the year|1,692,989|1,766,813|
|======== ========|
----- End of picture text -----
Analysis of Changes in Net Debt
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Non-Cash|Changes|
|Cash|Finance|Other|
|2023|Flow|Leases|Changes|2024|
|£|£|£|£|£|
|Cash and cash equivalents|1,766,813|(73,824)|-|-|1,692,989|
|-------------|-------------|-------------|-------------|-------------|
|Total net debt|1,766,813|(73,824)|-|-|1,692,989|
|======== ======== ======== ======== ========|
----- End of picture text -----
Accounting Standards require the Cash Flow Statement to be accompanied by an 'Analysis of Changes in Net Debt'. 'Net Debt' means debt finance less cash. The SCIO had no debt finance during 2024 or 2023 and therefore its net debt is simply the negative of its cash balances. Accordingly, the change in net debt is apparent from the Statement of Cash Flows.
The notes on pages 26 to 38 form part of these financial statements
25
ROYAL BRITISH LEGION SCOTLAND (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
1. Accounting policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis of accounting except investments which are carried at market value. The financial statements have been prepared in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
Royal British Legion Scotland is a Scottish Charitable Incorporated Organisation (SCIO) and constitutes a public benefit entity as defined by FRS 102. The address of the registered office and charity registration number are given on page 2. The principal activities of the charity are discussed in the trustees’ report.
Going concern
The financial statements have been prepared on a going concern basis. The Trustees are aware of uncertainties that may cast doubt upon the entity’s ability to continue as a going concern. However, the Trustees have taken comfort from the Charity’s reserve base as part of their assessment of the Charity’s ability to continue as a going concern. The trustees have reasonable expectation that the Charity has adequate resources to remain in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing these financial statements.
Consolidated of Area and Branches
These financial statements relate to a consolidation of both the Head Office and the Branches and Areas which do not have individual charitable status and therefore report under the main charity SCIO, which exists to implement the policies of the National Board of Trustees that are promulgated annually at conference by Legion Scotland members. The remaining Areas and branches of Legion Scotland who have independent charitable status operate on an autonomous basis and carry out varying levels of activity within the constitution framework and are managed by elected committees.
Incoming resources
All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income, and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Legacies
Legacies are credited to the Statement of Financial Activities in the year in which they are receivable, which is when the charity becomes entitled to the income, it is probable that it will be received, and the amount can be measured reliably.
Trading income
Income generated by sales of Legion Scotland accessories from the Legion shop is recognised by the raising of an invoice at the point of sale.
Capitation Fees
Capitation fees are credited to the Statement of Financial Activities in the year in which membership relates.
26
ROYAL BRITISH LEGION SCOTLAND (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
1. Accounting policies (continued)
Income from investments
Dividends and interest are credited or debited to the Statement of Financial Activities in the year which they are received. Income from investments includes any recoverable tax or script dividends.
Donations and grants
Donations and grants are recognised in the year in which they are received or receivable, whichever is the earlier unless they relate to a future period in which case they are deferred.
Resources Expended
Expenditure is recognised on an accruals basis as a liability is incurred. Costs of raising funds are those costs incurred in attracting voluntary income and those incurred in trading activities that raise funds. Charitable activities comprise those costs incurred by the charity in the delivery of its operations and services for its members. Governance costs include those costs associated with meeting constitutional and statutory requirements and include the audit fees and costs linked to the strategic management of the charity.
Cost allocation
General administrative and support staff and overhead costs have been allocated across the various areas of activity by staff time involved in supporting the respective areas of operation.
Investments
Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The Statement of Financial Activities includes the net gains and losses arising on revaluation and disposals throughout the year.
The charity does not acquire put options, derivatives or other complex financial instruments.
The primary form of financial risk faced by the charity is that of volatility in equity markets and investment markets due to broader economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and within particular sectors or sub-sectors.
Realised / Unrealised gains and losses
All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening market value (purchase date if later). Unrealised gains and losses are calculated as the difference between the market value at the year-end and opening market value (or purchase date if later). Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.
Significant judgements and estimation uncertainty
In the application of the charity’s accounting policies, the trustees are required to make decisions, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. As the estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant,
27
ROYAL BRITISH LEGION SCOTLAND (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
1. Accounting policies (continued)
actual results may differ from these estimates. The views and underlying assumptions are reviewed on an ongoing basis.
The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.
i) Impairment of debtors
The charity estimates the recoverable value of trade and other debtors. When assessing impairment of business and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience. See note 13 for carrying the amount of debtors.
Management and administration
The Royal British Legion Scotland (Legion Scotland) operates a cost-sharing policy with Poppyscotland, whereby certain administrative expenses relating to Head Office support costs incurred are shared on an agreed basis. The principal contact address of this separately registered, connected charity is the same as for The Royal British Legion Scotland.
Debtors
Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid net of any discounts owing.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settling the debt can be measured or estimated reliably. Creditors are recognised at their settlement amount after allowing for any trade discounts owing.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as primary financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Fund accounting
Restricted funds are used for specified purposes laid down by the donor. Unrestricted funds are donations, and other incoming resources received or generated for expenditure on the general objectives of the charity. Designated funds are unrestricted funds which have been designated for specific purposes by the trustees.
Further details of each fund are disclosed in note 16.
28
ROYAL BRITISH LEGION SCOTLAND (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Unrestricted Designated Restricted|Total|Total|
|2.|Donations and legacies|2024|2024|2024|2024|2023|
|£|£|£|£|£|
|Grants|-|-|272,147|272,147|215,756|
|Donations|47,243|75,725|-|122,968|190,397|
|Legacies|51,759|-|-|51,759|123,677|
|-------------|-------------|-------------|------------- -----------|
|99,002|75,725|272,147|446,874|529,830|
|======== ======== ======== ========|=======|
|Total|Total|
|3.|Other trading activities|2024|2023|
|£|£|
|Fundraising lotteries|2,326|2,560|
|Income from trading|21,818|15,676|
|------------- --------------|
|24,144|18,236|
|======== ========|
|4.|Investments|2024|2023|
|£|£|
|Income from listed investments|47,956|49,631|
|Interest on short term deposits and interest-bearing bank accounts|1,164|1,020|
|------------- --------------|
|49,120|50,651|
|======== ========|
|5.|Income from charitable activities|2024|2023|
|£|£|
|Capitation fees|309,255|309,885|
|Branches charitable activities|221,095|283,292|
|------------- --------------|
|530,350|593,177|
|======== =========|
|6.|Raising funds|2024|2023|
|£|£|
|Fundraising activities|56,941|19,134|
|Investment management|-|11,834|
|------------- --------------|
|56,941|30,968|
|Allocation of support costs (see note 9)|31,097|27,968|
|------------- --------------|
|88,038|58,936|
|======== ========|
----- End of picture text -----
29
ROYAL BRITISH LEGION SCOTLAND (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|7.|Expenditure on charitable activities|Unrestricted Designated Restricted|2024|2023|
|£|£|£|£|£|
|Membership services NBT|12,943|-|-|12,943|6,760|
|Conference|21,342|-|-|21,342|18,068|
|Disablement Pensions advice and appeals|-|-|74,990|74,990|72,089|
|Area grants and capitation refunds|99,246|-|-|99,246|107,971|
|Legion Scotland Today Magazine|94,587|-|-|94,587|92,751|
|Support Services|13,328|-|199,992|213,320|162,734|
|Governance Costs (see note 8)|100,558|-|-|100,558|84,693|
|Branch charitable activities|-|256,285|-|256,285|463,453|
|Events|6,544|-|-|6,544|20,984|
|-------------- -------------- --------------|------------- --------------|
|348,548|256,285|274,982|879,815|1,029,503|
|Allocation of support costs (see note 9)|360,609|-|-|360,609|315,793|
|-------------|-------------|-------------|------------- --------------|
|709,157|256,285|274,982|1,240,424|1,345,296|
|======== ======== ======== ======== ========|
|8.|Governance costs|2024|2023|
|£|£|
|Audit and accounting fee|15,000|15,100|
|Allocation of support costs (see note 9)|85,558|69,593|
|-------------- --------------|
|100,558|84,693|
|======== =========|
----- End of picture text -----
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Govern-|
|Raising Charitable|ance|Total|
|Funds|Activities|Costs Allocation|
|9.|Allocation of support costs|2024|2024|2024|2024|
|£|£|£|£|
|Management|23,657|259,990|32,585|316,232|
|Administration|3,698|95,549|49,232|148,479|
|Finance, IT and marketing|3,742|5,070|3,741|12,553|
|------------|------------|------------|------------|
|31,097|360,609|85,558|477,264|
|=======|=======|=======|=======|
|Govern|
|Raising Charitable|ance|Total|
|Funds|Activities|Costs Allocation|
|2023|2023|2023|2023|
|£|£|£|£|
|Management|22,254|236,123|31,033|289,410|
|Administration|2,591|75,031|35,077|112,699|
|Finance, IT and marketing|3,483|4,639|3,483|11,605|
|------------|------------|------------|------------|
|28,328|315,793|69,593|413,714|
|=======|=======|=======|=======|
----- End of picture text -----
General support and overhead costs have been allocated across the core financial functions by time assigned to the respective areas of activity.
30
ROYAL BRITISH LEGION SCOTLAND (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
10. Trustee remuneration
The charity considers its key management personnel comprise the National Board of Trustees, the Chief Executive Officer and the National Treasurer. The total employee benefits of the key management personnel of the charity during the year were £58,740 this includes pension costs (2023: £56,495). Ten members of the National Board of Trustees have been reimbursed for travel and subsistence expenses incurred on representative and committee business (2023: ten members). These costs amounted to £12,943 (2023: £8,094). No Trustee was received any remuneration during the current or prior year other than the above reimbursement for travel and subsistence expenses.
----- Start of picture text -----
|||||
|---|---|---|---|
|11.|Staff costs|2024|2023|
|£|£|
|Wages and salaries|504,649|464,903|
|Social security costs|43,764|39,582|
|Pension costs|21,357|20,337|
|-------------- --------------|
|569,770|524,822|
|======== ========|
----- End of picture text -----
This includes the Area Secretaries costs which are re-charged monthly totaling £63,281 (2023: £49,108). The Legion also received funding from Poppy Scotland for the Pension Department salaries which totaled £72,974 (2023: £70,089). The Veterans community support Co-Ordinator’s salaries were also funded to the amount of £104,649 (2023: £102,369)
The total salaries for Legion Scotland amounted to £328,866 (2023: £303,256).
Head office Staff
----- Start of picture text -----
||||
|---|---|---|
|2024|2023|
|No.|No.|
|Administration – full time|10|10|
|Administration – part time|1|1|
|------------|------------|
|11|11|
----- End of picture text -----
No member of staff received emoluments in excess of £60,000.
In addition to the head office staff noted above, there are also 5 (2023: 5) VCSS Co-Ordinators and 5 (2023: 5) Area Secretaries.
----- Start of picture text -----
||||||
|---|---|---|---|---|
|12. Investments|Unrestricted Restricted|2024|2023|
|£|£|£|£|
|Market value at 1 November 2023|1,133,643|629,694|1,763,337|2,048,814|
|Additions|137,404|141,036|278,440|681,873|
|Disposals at opening market value|(342,504)|(124,832)|(467,336)|(940,152)|
|Unrealised gain/(losses)|103,775|61,323|165,098|(27,198)|
|-------------- -------------- -------------- ---------------|
|Market value at 31 October 2024|1,032,318|707,221|1,739,539|1,763,337|
|========= ========= ========= =========|
----- End of picture text -----
31
ROYAL BRITISH LEGION SCOTLAND (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
| 12. Investments (contd) |
Unrestricted Restricted | Unrestricted Restricted | 2024 | 2023 |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Investment categories: | ||||
| UK listed securities | 1,028,985 | 703,981 | 1,732,966 | 1,739,201 |
| Cash | 3,333 | 3,240 | 6,573 | 24,137 |
| -------------- | -------------- | -------------- | --------------- | |
| 1,032,318 | 707,221 | 1,739,539 | 1,763,338 | |
| ======== ======== | ======== | ======== | ||
| Historical cost | 678,208 | 675,913 | 1,354,121 | 1,492,148 |
| ======== ======== | ======== | ======== | ||
| 13. Debtors | 2024 | 2023 | ||
| £ | £ | |||
| Amounts due by Areas, Branches and Clubs | 41,519 | 27,581 | ||
| Other debtors | 19,830 | 4,529 | ||
| Prepayments | 42,950 | 45,728 | ||
| -------------- | -------------- | |||
| 104,299 | 77,838 | |||
| ======== | ======== | |||
| 14. Creditors:amounts falling due within one year | 2024 | 2023 | ||
| £ | £ | |||
| Investments dividends due to branches | 21,028 | 19,668 | ||
| Other taxes and social security | 12,063 | 11,816 | ||
| Other creditors and accrued charges | 59,921 | 71,765 | ||
| ------------- | ------------- | |||
| 93,012 | 103,249 | |||
| ======== | ======== | |||
| 15. Operating leases |
2024 | 2023 | ||
| £ | £ | |||
| Total future minimum lease payments under non-cancellable | operating leases are | |||
| as follows: | ||||
| Not later than one year | 22,765 | 5,842 | ||
| Later than one year and not later than five years | 10,719 | 2,921 | ||
| ------------- | ------------- | |||
| 33,484 | 8,763 | |||
| ======== | ======== |
32
ROYAL BRITISH LEGION SCOTLAND (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|16.|Funds|Opening|Closing|
|Balance as|Gains/|Balance as|
|At|Losses|at|
|November|Expend- on invest-|October|
|2023|Income|iture|ments|Transfers|2024|
|£|£|£|£|£|£|
|Unrestricted Fund|
|General Fund|1,167,076|442,715|(740,254)|139,523|-|1,009,060|
|Designated Fund|1,643,411|335,626|(313,226)|-|-|1,665,811|
|-------------|-------------|-------------|-------------|-------------|-------------|
|2,810,487|778,341 (1,053,480)|139,523|-|2,674,871|
|======== ======== ======== ======== ======== ========|
----- End of picture text -----
Unrestricted Funds
The unrestricted funds represent the funds that the Trustees are free to use in accordance with the charitable objectives.
Designated Funds
The designated funds represent the assets held within the branches. See note 18 for further detail.
Restricted Funds
These are donations received relating to specific projects. A description of each restricted fund is given in this note.
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Opening|Closing|
|Balance as|Gains/|Balance as|
|At|Losses|at|
|November|Expend- on invest-|October|
|2023|Income|iture|ments|Transfers|2024|
|£|£|£|£|£|£|
|Restricted Funds|
|War graves visits|
|Ex Service Community Support Fund|44,791|200|(6,410)|-|-|38,581|
|Poppyscotland|74,990|(74,990)|-|-|-|
|Aged Veterans Fund|17,493|142,907|(151,711)|-|-|8,689|
|Raina Haig|2,274|-|(2274)|-|-|-|
|Veterans Community Support|-|12,000|(10,724)|-|-|1,276|
|WW2 Commemorations|-|42,054|(28,877)|-|-|13,177|
|Branch Investment Funds|
|Kirkcaldy|51,009|-|-|5,696|56,705|
|Beauly|92,196|-|-|10,092|-|102,288|
|Invergordon|13,341|-|-|1,490|-|14,831|
|Glenrothes|75,824|-|-|6,467|-|82,291|
|Glasgow, Ayrshire & Dumfries &|
|Galloway Area|96,273|-|-|10,457|-|106,730|
|Eyemouth|126,005|-|-|13,778|-|139,783|
|Annan|119,484|-|-|13,049|-|132,533|
|Duns|30,846|-|-|3,444|-|34,290|
|Melrose|6,716|-|-|750|-|7,466|
|Creich & Kincardine|2,913|-|-|325|-|3,238|
|New Deer|15,087|-|-|1,684|-|16,771|
|Highlands and Islands|-|-|-|10,295|-|10,295|
|-------------|-------------|-------------|-------------|-------------|-------------|
|694,252|272,151|(274,986)|77,527|-|768,944|
|======== ======== ======== ======== ======== ========|
----- End of picture text -----
33
ROYAL BRITISH LEGION SCOTLAND (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
16. Funds (cont’d)
War Graves Visits
The Royal British Legion Scotland operates a fund that provides financial assistance for relatives to visit the grave or memorial of a close family member killed overseas in either the First or Second World War.
Ex-Service Community Support Fund
The “Ex-Service Community Support Fund” is a restricted fund open to all veterans irrespective of whether they are members of Legion Scotland or not.
Poppyscotland
In recognition of the work undertaken by the Disablement Pensions Appeals Service in support of pension claims and appeals by prospective and existing ex-service personnel, Poppyscotland cover the cost of this department and will continue to do so. A discretionary grant has also been agreed towards the Veterans Community Support Department.
Aged Veterans Fund
This is a restricted fund implemented with a grant from the Unforgotten Forces Consortium which was established in 2017 with an initial three-year grant of £4 million for partners within the Consortium. This made possible a range of new services, and enhancements to existing services, to better meet the health and wellbeing needs of veterans in Scotland age 60 and older. Currently the Unforgotten Forces collaboration continues with funding from Scottish Government which runs up to and including March 2026. There are currently 16 organisations collaborating as part of the Unforgotten Forces Consortium, of which Royal British Legion Scotland is one.
Raina Haig
A restricted fund set up to meet the expenses of the Women’s Section President. Legion Scotland is assisting with the management of this fund.
WW2 Commemorations
In this financial year we have received funding from Scottish Government to support our commemorative WW2 programme of events, specifically the national D-Day 80[th] Anniversary. Income from the event is included within this restricted fund to be held for continued WW2 commemorations in 2025, namely the VE and VJ Day 80[th] Anniversaries.
Veterans Community Support Service - Annual Pilgrimage 2024
In this financial year we have received funding from The Veterans Foundation to support a Pilgrimage in the North of Scotland for 18 service users and their carers, which took place in October 2024.
34
ROYAL BRITISH LEGION SCOTLAND (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Tangible|Net|
|Fixed|Current|
|17. Analysis of net assets between funds 2024|Assets|Assets|Total|
|£|£|£|
|Restricted|707,221|61,723|768,944|
|Unrestricted|1,032,318|(23,258) 1,009,060|
|Designated|-|1,665,811|1,665,811|
|-------------|------------|-------------|
|1,739,539|1,704,276|3,443,815|
|========|======= ========|
|Tangible|Net|
|Fixed|Current|
|Analysis of net assets between funds 2023|Assets|Assets|Total|
|£|£|£|
|Restricted|629,694|64,558|694,252|
|Unrestricted|1,133,643|33,433|1,167,076|
|Designated|-|1,643,411|1,643,411|
|-------------|------------|-------------|
|1,763,337|1,741,402|3,504,739|
|========|======= ========|
|18.|Analysis of designated funds|
|Opening|Closing|
|Balance|Gains/|Balance|
|as at|Losses|as at|
|November|Expend- on invest-|October|
|Branch|2023|Income|iture|ments|Transfers|2024|
|£|£|£|£|£|£|
|Riders|28,728|28,839|(17,206)|-|-|40,361|
|Ellon & District|49,801|13,839|-|-|-|63,640|
|Kincardine O’Neil|2,566|220|(659)|-|-|2,127|
|Angus & Perthshire|18,052|12,259|(13,683)|-|-|16,628|
|Alyth|3,634|534|(725)|3,443|
|City of Dundee|1,885|-|-|-|-|1,885|
|Dunblane|1,823|1,795|(1,768)|-|-|1,850|
|Montrose|148,368|16,650|(14,590)|-|-|150,428|
|St Andrews|3,959|363|(199)|-|-|4,123|
|Stirling|4,785|180|-|-|-|4,965|
|Bathgate|6,240|10,591|(10,323)|-|-|6,508|
|Edinburgh HQ|8,543|5,070|(6,677)|-|-|6,936|
|Livingston|559|3,474|(1,562)|-|-|2,471|
|Melrose|12,564|686|(535)|-|-|12,715|
|Newbattle & Gorebridge|155|263|(300)|-|-|118|
|Bridge of Weir|59,191|341|-|-|-|59,532|
|Cambuslang|70|195|(196)|-|-|69|
|Dalbeattie|79,850|17,340|(17,486)|-|-|79,704|
|Easdale|5,853|2,579|(4,585)|-|- 3,847|
|-------------|-------------|------------- --------------|-------------|-------------|
|Carried over|436,630|115,218|(90,494)|-|-|461,354|
|-------------|-------------|------------- --------------|-------------|-------------|
----- End of picture text -----
35
ROYAL BRITISH LEGION SCOTLAND (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
18. Analysis of designated funds (continued)
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Opening|Closing|
|Balance|Gains/|Balance|
|as at|Losses|as at|
|November|Expend- on invest-|October|
|Branch|2023|Income|iture|ments|Transfers|2024|
|£|£|£|£|£|£|
|Brought over|436,630|115,218|(90,494)|-|-|461,354|
|Moffat|4,224|967|(1,771)|-|-|3,420|
|Monkton & Prestwick, including Ayr|6,643|1,272|(1,690)|-|-|6,225|
|Creich & Kincardine|4,271|1,407|(1,467)|-|-|4,211|
|Isle of Bute|7,031|5,849|(8,864)|-|-|4,016|
|Longside|1,400|-|(208)|-|-|1,192|
|Forfar|238,356|49,180|(37,562)|-|-|249,974|
|Troon|3,486|2,785|(5,320)|-|-|951|
|Duns|34,759|4,609|(4,349)|-|-|35,019|
|Hawick|4,931|2,710|(2,754)|-|-|4,887|
|Cupar|17,319|835|(1,248)|-|-|16,906|
|Fort William|16,958|7,292|(7,409)|-|-|16,841|
|Methlick|2,320|3,092|(2,892)|-|-|2,520|
|Campbeltown|3,061|4,493|(4,037)|-|-|3,517|
|Callander|3,632|583|(1,384)|-|-|2,831|
|Dumfries & Maxwelltown|3,442|4,650|(2,652)|-|-|5,440|
|Blairgowrie|126,847|21,660|(17,073)|-|-|131,434|
|Tayport|1,151|4,242|(3,741)|-|-|1,652|
|Linburn|7,694|-|(6,561)|-|-|1,133|
|Eyemouth|143,689|7,878|(6,001)|-|-|145,566|
|Highlands & Islands Area|96,491|40,699|(26,641)|-|-|110,549|
|Dunbar|32,999|12,443|(20,198)|-|-|25,244|
|Beauly|120,334|4,518|(20,039)|-|-|104,813|
|Helensburgh|7,143|208|-|-|-|7,351|
|Arbroath|233,141|-|-|-|-|233,141|
|Tain|14,362|3,176|(2,888)|-|-|14,650|
|Aberdeen|71,098|35,860|(35,983)|-|-|70,975|
|-------------|-------------|------------- --------------|-------------|-------------|
|1,643,411|335,626|(313,226)|-|-|1,665,811|
|======== ======== ======== ======== ======== ========|
----- End of picture text -----
36
ROYAL BRITISH LEGION SCOTLAND (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Opening|Closing|
|Balance|Gains/|Balance|
|as at|losses|as at|
|November|Expend- on invest-|October|
|19.|Prior year designated funds|2022|Income|iture|ments|Transfers|2023|
|£|£|£|£|£|£|
|Riders|15,463|63,163 (1,172)|-|-|28,728|
|Ellon & District|43,547|74,213 (2,232)|-|- 49,801|
|Kincardine O’Neil|2,545|275 (3,100)|-|- 2,566|
|Angus & Perthshire|16,532|12,750 (11,230)|-|-|18,052|
|Alyth|3,221|1,096|(683)|-|-|3,634|
|City of Dundee|1,774|111|-|-|-|1,885|
|Dunblane|1,678|1,890 (1,745)|-|-|1,823|
|Montrose|159,727|17,504 (28,863)|-|-|148,368|
|St Andrews|3,611|366|(18)|-|-|3,959|
|Stirling|4,245|886 (346)|-|-|4,785|
|Bathgate|7,498|8,824 (10,082)|-|-|6,240|
|Edinburgh HQ|9,983|4,352 (5,792)|-|-|8,543|
|Livingston|3,465|1,197 (4,103)|-|-|559|
|Melrose|12,659|851 (946)|-|-|12,564|
|Newbattle & Gorebridge|2,217|1,480 (3,542)|-|-|155|
|Bridge of Weir|60,939|5 (1,753)|-|-|59,191|
|Cambuslang|68|196 (194)|-|-|70|
|Dalbeattie|79,093|17,731 (16,974) - -|79,850|
|Easdale|5,325|5,387 (4,859)|-|-|5,853|
|Moffat|2,582|2,815 (1,172)|-|-|4,224|
|Monkton & Prestwick, including Ayr|7,329|1,546 (2,232)|-|-|6,643|
|Creich & Kincardine|1,372|5,999 (3,100)|-|-|4,271|
|Isle of Bute|6,413|618|- - -|7,031|
|Longside|2,757|1,610|(2,967)|-|-|1,400|
|Forfar|233,139|30,603 (25,386)|-|-|238,356|
|Troon|1,906|2,744|(1,164)|-|-|3,486|
|Duns|35,187|3,511|(3,939)|-|-|34,759|
|Hawick|6,550|5,887|(7,506)|-|-|4,931|
|Cupar|17,844|804|(1,329)|-|-|17,319|
|Fort William|16,455|4,045|(3,542)|-|-|16,958|
|Methlick|2,111|2,579|(2,370)|-|-|2,320|
|Campbeltown|3,396|6,033|(6,368)|-|-|3,061|
|Callander|3,747|123|(238)|-|-|3,632|
|Dumfries & Maxwelltown|3,249|2,435|(2,242)|-|-|3,442|
|Blairgowrie|138,663|9,152 (20,968)|-|-|126,847|
|Tayport|1,069|5,950|(5,868)|-|-|1,151|
|Linburn|17,794 - (10,100)|-|-|7,694|
|Eyemouth|141,881|7,705|(5,897)|-|-|143,689|
|Highlands & Islands Area|93,134 29,769 (26,412)|-|-|96,491|
|Dunbar|51,413|14,749 (33,163)|-|-|32,999|
|Beauly|122,067|3,111|(4,844)|-|-|120,334|
|Helensburgh|6,408|2,693|(1,958)|-|-|7,143|
|Arbroath|241,324|55,274 (63,457)|-|-|233,141|
|Tain|14,679|2,593 (2,910)|-|-|14,362|
|Aberdeen|69,591|35,721 (34,214)|-|-|71,098|
|-------------|-------------|------------- --------------|------------- -------------|
|1,675,652|450,346 (482,587) - - 1,643,411|
|======== ======== ======== ======== ======== ========|
----- End of picture text -----
37
ROYAL BRITISH LEGION SCOTLAND (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
20. Reconciliation of net movement in funds to net cash flow from operating activities
| 2024 | 2023 | |||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Net movement in funds | (60,924) | (285,981) | ||||
| Deduct interest income shown in investing activities | (32,132) | (35,524) | ||||
| Deduct gains/add back losses on investments | (217,050) | 73,643 | ||||
| (Increase)/decrease in debtors | (26,461) | 7,015 | ||||
| (Decrease)/increase in creditors | (10,237) | (11,854) | ||||
| ----------- | ----------- | |||||
| Net cash (used in)/provided by operating activities | (346,804) | (252,701) | ||||
| ======= | ======= | |||||
| Opening | Closing | |||||
| Balance | Gains | Balance | ||||
| as at | Losses | as at | ||||
| November | Expend- | on Invest- | October | |||
| 21. Prior year Restricted funds |
2022 | Income | iture | ments | Transfers | 2023 |
| £ | £ | £ | £ | £ | £ | |
| Restricted Funds | ||||||
| War graves visits | 1,931 | - | (1,931) | - |
- | - |
| Ex Service Community Support Fund | 53,070 | 200 | (8,479) | - |
- | 44,791 |
| Poppyscotland | - | 72,089 | (72,089) | - |
- | - |
| Aged Veterans Fund | 22,380 | 143,467 | (148,354) | - |
- | 17,493 |
| Raina Haig | 2,294 | - | (20) | - |
- | 2,274 |
| Branch Investment Funds | ||||||
| Kirkcaldy | 52,820 | - | - | (1,811) | - | 51,009 |
| Beauly | 95,470 | - | - | (3,274) | - | 92,196 |
| Invergordon | 13,815 | - | - | (474) | - | 13,341 |
| Glenrothes | 78,516 | - | - | (2,692) | - | 75824 |
| Glasgow, Ayrshire & Dumfries & Galloway | ||||||
| Area | 99,692 | - | - | (3,419) | - | 96,273 |
| Eyemouth | 131,389 | - | - | (5,384) | - | 126,005 |
| Annan | 124,590 | - | - | (5,106) | - | 119,484 |
| Duns | 31,941 | - | - | (1,095) | - | 30,846 |
| Banchory | 49,907 | - | - | - | (49,907) | - |
| Melrose | 6,954 | - | - | (238) | - | 6,716 |
| Creich & Kincardine | 3,016 | - | - | (103) | - | 2,913 |
| New Deer | 15,623 | - | - | (536) | - | 15,087 |
| ------------- | ------------- | ------------- | ------------- | ------------- | ------------- | |
| 783,408 | 215,756 | (230,873) | (24,132) |
(49,907) | 694,252 |
======== ======== ======== ======== ======== ========
38