Royal Air Force Association Branch 0514 Moray (Scottish Charity Number SC006781) Financial Statements For the year ended 31 December 2025 SCOTT-MONCRIEFF & Co
Royal Alr Force AS£11• Branch 0514 Moray Financial Statements For the year ended 31 D¢cember 2025 Statement of Financial Activities Reeeipts and Payments Account 2025 Res¢rKted Unyeytrieted Totsl Fund Fwnd8 Fundi 2024 Receipts Donaiions- Wings Appral Donaiions io BraDth Welfare Other Incoming Resour¢¢s'.. M¢mtKrship SubsCri10s RAFA LDtto Win Ini¢rest Received Welfare Rebatcs and Grants.'- RAFA Grants 5.378 SJ78 3,155 2,232 10 25 2,232 io 25 2,248 762 Tot1 Receipts 5.378 2,267 7th45 6.165 Pyments Cost of Fund Raising Advertw aTra Promotion Cog¢ of Cbarltble Aelii'ltlrs 130 ijo 285 Wclfare Expens¢s Reinembrdnce Traininb? Coursc Travel - Poolcd Fares NatIot Conf¢ren¢¢ Attendan Miscellancous Deprttiation Grants and Dottatloos 22 266 174 174 247 127 412 179 247 127 412 169 118 785 10 10 Wings Ap Donatson- RAF Lossi¢ SeTr'ict Fund - Erskin¢ Vetcrdns RAFA DoThding House El'n Ex-seryicenn'S Cl ArnJ¢d Force5 Day RAF Lotto 5,378 3,155 250 2.5(MJ l(M) 250 52 5(X) 250 250 52 52 Go)'ernance Independcni Examincr 204 204 192 Total Payments 6.885 4.236 11,121 5.648 (DerltysyrplW3 Reconciliation of Fundy Total Fur brought fonvaTd Transfer betWLYll FUTh (1.507) (1,969) (3A76) 517 8.91? 16,362 25279 24,762 Tot41 Fund8 c*rrled fornard 7.410 14.393 21803 25,279
Royal Air Force Asxxi¢i•n Branch VS14 Morv FiThancial Statements For the year ended 31 December 21J25 Balance Sheet As at 31 December 2025 2025 2024 Note Fixed Awii IJI59 1.177 Current Assets B#nk A¢c(wnl Welfare Bank Accouni BrdnGh RAFA HQ Branch Deposit Cash Floal 7J8() 16J91 2J25 8.877 18,532 26J26 27,449 Current Llbllili Cr¢diiors and ACC1$ 15J82) (3,3471 Net Current A$8el8 20.744 24.1112 Net AJJeti 21J03 23,279 The Funds of the Chri Unrestriaed Funds Rried funds 14J93 7AIO 16.362 8,917 Total Futtdi 21W3 25.279 These financial ststements were apprOd by ihe commit on 3 March 2026 signed on its behalf by.. - Chaimwi.. Michael Anilion). BThdhU
ROY Air Force A$w¢ia¢iwi Branch 0514 Morav Financil StatemerttS For the year ended 31 December 2025 Notes on the Accounts Accwn¢ing Polleles The Accounts hat ien preparoj WMl¢r hIOn¢al cost b3sis of accounling and in aordanCe wilh the Cl]ariti&s Accounts (Sc13]¥1) R¢gu]ations and the Statemcnl of Recommended Pradice- Accouniing and Reponing by Charitscs. Th¢ Accounts Ive becn prcpared on an Ac¢Mls Basis - i.e. including nionies relating 10 th¢ period bui not )'et paid uniil 2026. Naiure and pUryxe of fijnds. Resiricted Funds m. only be used for SFKcific Pur&. Rcsiriciions arise when specificyj by ihe donor or funds are raiscd for 5Ftcific purp)scs. During the Year the Branch re¢eiv¢d donauons aryl ItKom¢ io ihe Wings ap1. which are rttOgnid Ls r¢stria¢d. Welfare FuThl Is atso rcstriaed. unrc5th.ctol funds arc th05¢ which can I ud ai the discrcts'on of thc Cominitlee in funhering the cbjeus of lh¢ Branch Fixed Assets are shown al cos1 or valuion. Dwcciation Ills iKn cl)arngJ so as io wriie off the ¢ost of Equipin¢ni over lis aniicirad useful lile. ai the annual rdie of IOL/b• annum {Teducin8 balance). Fixed Awtl Equipmcnl Total A¢ CowV41401ion l January aNI 31 tkc¢miT 2025 2.855 Dtpre£yulioR Al l January 2025 Charge for Year 1,678 1ffj78 118 Al 31 DeC¢mr 2025 1.796 1.796 et Book Vathe 41 31 DeL*nbep 202J 1,059 lJ)59 Arei Btx)k Vtzlue at 31 Lkcember 2094 1.177
Royal Air Force A$8oeiatiDn Brartch 0514 M&ry Financial Sta(ements For ¢be year ended 31 De¢emb¢r 2025 Noles on the Accounts (continued) Funds BalanLf al l January 2025 Incomtng 180)8 Transfer Balance at etween 31 D(embcr Funds 2025 Restricted Fundi Wings Aweal Welfare Fund 5.378 5.388 .497 8.877 7J80 8.917 5.378 6,885 7,410 Unr¢#ricted FunOI Branch Gcneral Fund 16.362 2.267 4.2.V) 14J93 To¢*1 Funds 25.279 7ffj45 11,121 21W3 A¢¢ountancy and Independe Examlner sen18 Noic ihai thc Indei Examiner al pmi'ide5 addiiional scTrices and has ivn cngaged io prepare these Fiw¢ial SthtcnntS prior io carryin8 c1 their eumination.
ROY Air Force Associalio Brancb 0514 Moray FinDcial Statement$ For the yer ended 31 December 2025 Independent Examiner's Report to the Committee of Royal Air Force Association Branch 0514 Moray I r¢port on thc Accounts of ihe Charity for the )ear ended 31 De¢wniKr 2025. which are sa out on page5 1104. Respedive RespoDsibilitlei rf Committee od Examiner Th¢ Charity's Commiii¢e are rqyo1ble for the prerAraiion ofihe Accounts in accordance with the temis of the Charities and TnL$ Invcsimeni (Scoiland) Aa 25 8Th1 thc Chariiics Accounls lkntlaNII R¢gulthions 21K)6. The Chan"ty Commitlee nsIderS that the audii requirennI of R¢8ulation IU( l) of ihe 20(kn ALtounts Regulalions d(s not appl).. li ts Jnv resFonsibility io emine th¢ Accounls as requir¢d uThJer scction 4411) (e) of the Ath and to siale whether paniodar nkgtiers hav¢ conK io my attention. BASIS of Independent Ei#ml•er'8 StaiemeD¢ My exajnination is carried oul in accorda N'ith Reguldtion I l of thc 2(M16 AcaNJnts Regulations. An amitkniion iludeS a r.1¢W of ihc accouniing records kcpi b>, Ihc Charity and a cornpanson of the Accounts prcsented with those records. li also Inc1je$ consideraiion ofany unusual items or th'sclosures in thc Accounts and seeks explanations from thc Commiii¢e conc¢ming anv such miers. Tlic prcteduffj undertsk¢n do not provide all the e¥'idence ihai Uld be wuircd in an audii aThl conso4uently I do n express an audit opinion on the vithv gii'cn b). Ihc Accoun. Mi Mork has bccn undenak¢n lo enablc me to examine the A¢wun(s on Tr'our behf and for no her pur[$¢. To the fulle51 e.Ytcni Mitted bv law. I do not accept or asswn¢ reSp)nsibi"1Y io ansonc other 10 as the Committ¢¢, for my work or for Llu's rctK)rt. Independent Ex4mlner'$ Staternelll In the coutse ofmy cxaminaiion no matter Iws con% io my 8iiention which wves mc reasonable caus¢ lo b¢lithE ihat in an) maiLryial the Tequircmcnls.. io k¢¢p aOunting rLrords in a¢cordanc¢ with Section 4qIXa) ofthe 2(Y)S Act and R¢gulallon 4 ofihe 21)06 AOunts Regulalions to preparc Accounts H.kn"¢h aw)rd with th¢ acwiing TrdS comply widi Regulation 8 or the 2(MK) Accounts Regulions hav¢ ncrt t¢en mct. or io W.ch. in my Opinio attention should Ix drawn in order io enabk a protw UNranding of the Accounts to reac4d. Alis1"[ J Camtthll CluJred A¢counlant S¢ott-Moncrieff & Co Chartercd Accounlanis 39 South Sweet ElTr IV3U IJZ . 2026