APPENDIX 1 . Trustets, Annugl R•ptsrtlorth• ppTJod,:' Pèrtod slart dale Period end date nlh nth Yo8r Year Scoll15h Chartty Rc"gulalor From 01 2023 To 31 io 2024 Reference and administration details Charity nam• O¢h¥r n•m•s charmy i# known by Reglst¢r•d ¢harlty numbor ChaTlty'• prlnclpal add￿￿5 ROYAL BRITISH LEGI1￿ SCOTLthD KELSO BRANCH SC 006130 Narn•$ ol the Charlty truJl•e8 on date ol approval of Tru$t•e8' Annu•l R•port rru8l•e n•m• Office (11 •ny) .. ￿•8 •ct•d Ifnrt. . .N￿O ofpprson (or. . for whol• syar .b¢xly) ¢nlltled to appothi 11 12 13 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details continued Nam•$ of all other charity trustees during the peri*)d. 11 any, lft>r Qxomple, thoso who reslgned part way through the financial pèrlod) Ditss 4#tsd If not ft>rwhole'swr ". Structure, governance and management TY￿ of govemlng dowmont Constitution Trustse recrultmtnt and appolntm¥nt As per wnstitution Objectives and activities Charftsble pury)OS*B For tr8 relief ol poverty and assisiancg in welfare, for the eldedy and infimi. To benefit gther charth'8s wlth similar Charflable obJ'ecliv&s. Summary of th• maln actlvlli•s In relatlon t¢ th•s• objects Providing finencial assistance and grants lo individuals and or9anisations and charities by way of donation. APPENDIX 1 Aehievement5 and performance Summary ctf the maln achlevement$ of the charity durlng the financial ptrrlod The charity has a lotsl of 93 members. Financial review 8rlef stat•m•nt on th• ¢h•rlWs pollcy on resems With the gxception of the wartime memorièsAvelfare fund of £39012023- £390), all reservès are held in a gener81 fund. De￿1$ ol any deflclt The branch has a surplu5 of £24,014 in thè unrestri¢ted fund$ and £NIL in the restrictèd funds in the year givFng a ng1 overall surplus of £24.014 Isurplus in 2023- £11.4951. Donatèd fa¢klities and servlces {If any) NIA APPENDIX 1 Other Optional Informalion Declaration The trust￿ ￿*¢la10 that théy have approvod the InJstÈ¥s' report above. Signèd on beh#lf of tho charlws trLtst*s Slgnafvf•slsl Full n3m•lsl Po8itson1g.g. Chalrl Dat APPENDIX 2 ROYAL BRITISH LEGION SCOTLAND KELSO BRANCH Recei ts and ments accounts SC006130 OSCR For Ihe from kotyi5h CliarIty Reyulalor oi li 2023 31 io 2024 Section A Statement of receipts and payments UnrestrlrtBd fund$ Expendable endowment fund8 Pèrm¥hgnt •ndowment 4Js fund6 Total funds ¢urr*nt perfgd Tvtal funds last perfoLI tt nurttt£ A1 Recel O¢nètions 25 25 Le98¢￿5 Granls R￿1P1s IrDtn fUndr8￿1￿g arliyi118$ Gross Iradlng r¢¢sipi$ Income from Inveslments olherlhan 2,¢08 2,808 1.763 1,763 2,413 Rents from land & buildin95 Gross receipts from other chaiitsbk 8¢1iwbeS Al Sub tvtal A2 R0¢8lpt8 irom •ow & Proceeds from sale of fiKed 8$S61ts Pro¢otrds from $816 of inv$$imEnls A2 Sub tot81 45,000 45,000 17,OOQ 17.ODty 48.396 49,396 23,870 A3 P8yJTh*ts Exr*fts6s IDrfundrai$inJ 8d4vil￿S Gross trading paym$N$ Invesim¢ni m811896r￿n1 ¢o$i$ Payments relatillg direcily lo chant8blÈ 1.011 1.011 151 61 61 74 G￿nIS and dofi¥iiDrts GovomaTrGe costs.. Honorarium 3.200 732 Preparat￿￿ of anDual accounts C8Pit¥litsTh fÈes Property expenses Loan r•pasryneThl 1301 23.740 2,937 4,681 23.740 A3 Sub totel 24382 25,382 12,37S A4 Payments rela14ng to assetanrt nt movomèn Purchases Df fixed assets Purchase ol investfflenls A4 totoj Totalpaym¢nts 25.382 2S,382 11375 24,014 24Q14 11,49S A5 Tramthrs toi lfroml fvhd$ SuWsl(deli¢W fvryear 24014 24,014 11,495 APPÉNE>LX 2 ROYAL BRITISH LEGION SCOTLAND KELSO BRANCH Section B Statement of baiantes SCOO8130 0¥￿￿￿1 éornt rtO0 It*nwe>lt Bl Cash lynds 97,qIB 5.913 si￿111% IldelclP) sly￿.0￿ IEteipL%and 24,t14 24,114 11.495 bank w•ne•i *t •ndofy••r 121.03? 121,d32 97.441 io 2 lTr¥•Jim•nli IC05t11UO.QOOI 717 77.yl £45Daosdtsounw kepi Ill ,717 Tr.$41 3 Oih&r4s3¢ts Trtd LuiyHr LvnruE4tÈ 84 LI*￿1￿*$ Fees VnTr5triLIEO Trd•l L*x)wr 0È'.311 B5 ¢oDtino4*1 IlatrAN• To PT4nl D•t• ¥1 a¥pr¢¥41 12fC812025 2D07 APPENDLX2 ROYAL BRITISH LEGION SCOTLAND KELSO BRANCH SC006130 Section C Notes to the Accounts C1 Nature and purpo$e of funds (may be statedon 8n8lysis of funds wvrksheetsj Forthe teliefol powatyand assist8nce Sn welfar8 forth8 oldartyand inflnn. To be￿fil other charthès wlth simdar charitable objecb'vefj. Type of a¢iivlty QT project EUPPOrtèd I*￿1￿￿U￿1 I Inadq C2 Grants Total C3a Trustst rèmunbraiion Ifno remuneration was paid dL￿￿j th8 ￿ritsd to any ch8rtytrusts8 or person connethed Ic Iwstee cross this box lolherbvise complete sectlon 3bl Authority which paid C3b T￿￿te@ T8munera¢lon. detslls C48 Trust08 expenses If no expenses warè paid to any tharity trusteo durlng the then cress thi$ box lothenvise wmpble sectlon 4bl Numtorof tNtstEèX Cdb Trustee expenses- details TiaDlaCtiu aianca Nature of relationsh Nature of ir8nsa¢tityn CS Tran8actlon8 Wtth tmsteOS and ctsnng¢¢￿ persons C6 Other Ihformatlon Royal Brflsh Leglon Scouand Kelso Branch owns th? property at s ma￿frt value of Q65,000 bth the prop8 o h￿tOrIC￿l cost of £nll in lh& BalanrÉ SheeL Induded within the Cash Funds kn the Statement of Balances are funds ¥Yhith have be&n transferred to the K81so Legion Social Club and 8re du8 10 be repa￿ tv the Roy818ritish L69ion Swlland Kelso Branch. On 17th October 2022, the Kdso Legi￿ Soclal Club tèased tradSng and a Re9181er8d Soriely was in(X>￿Ta and csffttd Dn the trade from the Kelso Legbn SocF81 Club. The Royal British Legion Scotland Club IKelsol Limited therefore had all tsf the respective a5S6ts and liabilthes trangferwd to Il from thè Kelso Lagion So￿91 Club and the bal8nc8 dut 10 ￿ repai¢ to the Royal Brilh%h Lpgion S¢oUand Kel$0 Branch from the Royal Brthsh Legion Scotl&nd Clyb IK8lsol timiled was £107.542 as al the 3151 Octobei 2024. 2024 Bronch Ae¢¢unts IQSCRX25583181 INotes DeceM￿r 2W7 APPENtXX2 ROYAL BRITISH LEGION SCOTLAND KELSO BRANCH SC006130 Additional analysÉs111 Apatysls olrK￿pth •hd pfiyments 1 DonatlOn8 Pirm?niDI Ttsi¢ur•nt fvnd¥ KdSD Ctynm Ha Lod 25 ?5 2,SOO Tot&1 25 Z5 625 2 Gr¥nts VnrHtr*t40 lots1t￿rIe￿i List￿0d Toi41 3 Gross fervlptsfrom 01herc￿￿ts￿10 A¢tlvltles PèrLnaMnt Towl*&tP￿ Itrome 4 P4wnfjrts t45Btkn9 thre¢iiyio¢hArttablÈ rKtivltl•g •rfflan•r4 Unr•Btrklpd T¢laI￿tt￿rIDd D￿￿￿t2(kIl APPENDIX2 ROYAL BRITISH LEGION SCOTLAND KELSO BRANCH SC006130 Additional analysis121 5 8rg•kdown•f uThy•Strtt￿ lund To rfod DWlIOng 25 ZS ei ,6OB Incom*lr¢th inyeslnwt5 u￿￿1han1Sn￿ 0￿11￿￿9 land&buiS1in *fyOm 1.763 1.76J ,4*3 519 SublOtsI Èas tr¢ms$ie ￿liXed Essels PTocfjeds Iromsde ofinv¢&iTrwts OOD Èv)1oMI 45.004 23 epsesfotlmdttrJSi a￿leS I￿pstm￿niM9ThB emenlcolls dirÈtll t0th#*￿ble 74 3.200 a￿￿On￿4n￿u?l a¢thJrt5 Italion fe85 enge& 6DO 2.937 Sub 10 382 Paympnts is￿l1r&to•S￿et*Thd PuichaÈÈofiThvÈSI￿Thts SublOI*I 25.317 25.36 24014 24.Ot4 11A95 tollfrDm1￿n S&¥￿￿￿/(d•￿CtylarYl•r 24014 X014 11,45 NAtUtt Iild F￿th￿r&I@la1pDv￿Y￿d ¥SSistsn¢e ifft ¥dFa￿.trylhe￿dety￿ Infirm.To b￿¥11¢￿t¢￿￿1eI Mrh*in￿l￿r o**tvgs. 2Q24 AKoVnl%lOSCKX2￿b3l814OI￿￿￿￿VteS(?I r 2007 APPENDIX2 ROYAL BRITISH LEGION SCOTLAND KEL50 BRANCH SC006130 Additional analysis131 6 Breakdtywn of rg#trbctsd fvnd¥ T0ts1rN￿Gtr￿ W•rUm¢ RK•lpts DurQl*)rÉ Leg*¢4es Gra￿S Recgi Gr(És tradlry rÈc Incometom Nweslm*YS than I*￿ •￿j Wdl Rerts frw L?￿j & Gro55 Sub to prE￿*￿d￿ 5a&oftW assBts fyurn s?￿Qf InwasiTntrts Subtotal rots1￿¢&1pts ym4rdg Exp￿￿e5 tty ￿rtha￿l Gros£ trèdl In¥e5tMgrt managemèrtcosis Payrn*Ms io¢WrtaLlethrt¢s arrt5 tNrt W51S ra￿01 anrual Svb P4yM*nts Io a5¥4t Ind IfN••tyryrrt F￿rCtr￿e% 0[￿ assets Purctweof Iwimertr Tot4lp•yments Tian5for6 to I Vrom}fund$ Sur￿￿$/{d￿￿¢ftj forygkr N*ur•ADd funds 2Q48wthAWuntslOSCR11255831$Bddthnèl llDIFBI31 Q07 APPENDIX 3 OSCR Scottish Ch8rity ReguL4tor Indwndtnt gxamlnerts rpport on tho accounls R•port to thè trUSt•ES I mèmbors of R•glit•r•d ¢h4ri*y Dumtytyr On th• a¢¢ouDt¥ of the ¢hartly for Ihg ￿rI0￿ ROYAL BRITISH LEGION SCOTLAND KELSO BRANCH scoO613 Parth 8tart.dalp Month Yur Portod date Oay Uonth From 11 2023 To 31 70 2024 ks IYJ of•th*lith)* sheets Sgt out on pa9•S Resptrctl¥¥ responslbllttles tsf truslepry and ftxamln•r Tho ¢harWs Injstees are reSpo￿￿j1￿ for preparatKin of the acMunt8 in awjrdanco wilh tht leTh8 of the Charlti8$ 2nd Trusloo Invetlrn•nl (ScottÈThJ) 2(1)5 Ad 8nd the Gh8rlll¢s Accounts {Sffilland} Regulatk)ns 2006. chor5ty trust¢03 er￿et tho1 ¢hB ojdlt Y6quir8mènt ol Reyulal 10(1} (dl of the Accounls Regulation8 d085 nol spply. It r4 my tespon8lblirty lo examko the ￿¢0￿￿18 as requsred under seclion 4411) (c} of the Aol to sLale thlher Tti¢dar ma116f5 have ctsme i fft attenth)n. My Èxaminatknn is earraèj out In ar CA CTA REhtNIE WELCH LLP ACADEMY HOUSE SHEDDEN PARK ROAD KELSO TD5 7AL APPENDIX 3 Disc105ure section Only complete rf the examiner needs to highlight material problems. Give brlef details here of any items that the examiner YAshes to dlsclost No matters to highlight