Charlty r6gl$tratlon number SC007785 (Scotlandl
THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF &
KINCARDINE AREA COUNCIL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF &
KINCARDINE AREA COUNCIL
LEGAL AND ADMINISTRATIVE INFORMATION
Tru8tees
Charlty number (Scotlandl
SC007785
Ind•pendgnt exarnlner
Bankers
Virgin Monay
Symin9lon House
c￿debank Business Park
7-8 NorlhAvenue
c￿d&bank
G81 2NT
The Floyal Bank ol Scotland plc
40 Albyn Pla
Aberdeen
AB10 1YN

THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF &
KINCARDINE AREA COUNCIL
CONTENTS
Page
Independent examine¢s report
Slatsn*nl of fin8n¢ial activitie
Balance sheet
Notes to the financial slalernenls
4-10

THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF &
KINCARDINE AREA COUNCIL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN,
BANFF & KINCARDINE AREA COUNCIL
I report on the fin8nciBI statements of the charity for the year ended 31 Oclobw 2024. which are Sel out on pages
2to10.
Respectlve re8ponslbllltles of trustses and examlner
The c*arity'3 Irusteej are responsible for th¢ preparation of the finanrAal statements in accordance with the terms
of the Chari11è8 8rnd Twsl•e Invé3lmenl$ (Scollandl Ael 2005 and Ihg Charities Accounts (Scollandl Regulations
2006. Thè eharity's trusl8ès consldèr Ihai thè audlt rèqulrement of Rè9￿￿tion 1011llal lo Icl af the 2008
A￿Ount5 Regulation8 does not app￿. 11 is my iesPQll5ibility lo examine the finanrAal slalemenls as required
under 8edion 4411 Ilcl of th¢ Acl orhd to slotè whether particulgr rnatters hov¢ come to my atterhbon.
Ba¥1¥ of independent examlney's statement
My examination is carried out in a¢cordan¢e wilh RegulalTon 11 of th8 2006 Accounts Règulations. An
examination includes a review of the &wo￿ntIng records kept by the thaiity and a cornparison of tha financ181
statements presented witti those recoids. It also InGlude$ Gonsideia¢ion of 8ny unusual Items or dlsclosures In the
financlal statements, and Seeks explanations from the Iwslees concernillg 8ny such motter3. The procedures
undertaken do nol provide all the evidence that would be T8quired in an audit and congaquently I do not exp￿9$
an audil opinion on the view given by the financi81 st8lèments.
Independent examlnerf¥ Statement
In connection with my examinatlon, no matter has come lo my altenti)n'.
18} which gfves me reasonable cause lo believe Ihat in any material respect the requirernenls..
to keep accoijntsng ieGords in accordan￿ wilh sectlon 44111 lal of the 2005 Act and Regulalion 4 of
the 2006 A¢¢x)unl8 Re9ulations,' and
lill lo prepare finanaal statements which accord with the accounting record8 and comply wslh RegulaliDn
8 of the 2006 Accounts Regulations..
have not been mel or
Ib) to Wh￿h. In my oplnion, att8nl¢on should bè drawn In order to enable a proper understanding of the
financial slalements lo be reached.

THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF &
KINCARDINE AREA COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2024
Unrèstricted Restricted
funds
funds
2024
2024
Total Unre¥trictgd Rè¥trictgd
fvnds
funds
2023
2023
Total
2024
2023
Notés
Income from..
Donations and lega¢ie8
Investrnen18
26,800
1,043
2,485
18
29,285
1,061
37,658
754
3.402
20
41.060
774
Total income
27.843
2,503
30,346
38,412
3,422
41,834
Expendlture on=
Charitable activities
Olher expenditure
22,617
6,664
29.281
18,338
390
4.322
22,660
390
10
Totsl oxpéndlturo
22,817
6,664
29,281
18,728
4,322
23,050
Net In¢om8llèxp•ndlturel
5,226
14,1611
1.065
19,684
19001
18,784
Transfers beiween
funds
18531
853
Nét movement Sn
fund#
4.373
13,3081
1,065
19.684
19001
18.784
R*¢on¢lllatlon of funds:
Fund balances at 1 November
2023
169,521
8,823
178,344
149,837
9,723
159,560
Fund balanc9$ at 31 Octtsb•r
2024
173.894
5,515
179,409
169,521
8,823
178.344
The statement of financial activities includes all gains and108ses recoonised in the year. All income and expenditure
derive ¥rom Continuing activlues.

THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF &
KINCARDINE AREA COUNCIL
BALANCE SHEET
AS AT 31 OCTOBER 2024
2024
2023
Notes
Fixed o¥¥et8
Tangible asseis
12
1.357
1,697
Current assets
Debtors
Cash at bank and in hand
13
80,234
100.385
60.884
118.300
180.619
179,184
Cr¢dltor¥: #mounts falllng due vAthln
one year
14
12,5671
(2,5371
Nèt eurrent assots
178,052
176,647
Total assets lès8 eurrènt Ilabllltlos
179,409
178.344
The funds of the charity
Restricted incorne funds
UnreStr￿le(l funds
15
5,515
173,894
8.823
169,521
179,409
178,344
The finanrAal staton￿nIS were approved by the Iru8lee8 on 15 January 2025
Se¢retarylTreasLirer

THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF &
KINCARDINE AREA COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
Accounllng pollcl¢$
Charlty Informatlon
The Royal 8rilish Legion Scotland Aberdeen, Bartsff 8 Klncardlne Area CouncAI Is a registered Scollish charity
governed under the terms of the charrtV5 constitution.
1.1 Accountlng conventlon
The financial statements have been prepared in awrdancè with tha charlty's Igovernlng documenll, Ihe
Ch8rilies and Trustee Investment (Scotlandl Act 2005, the Charities Aeeounts Iscotlandl Regulalions 2006
188 amended), FRS 102 "The Financial Reporting St8ndard applicable in the UK and Republic of Ireland
I°FRS 102.1 and the Charilies SORP Accountin9 and Reporting by Charities.. Statement ol Re¢omm8nded
Practice applicable to charities preparing their accounts In accordance with the Financial Reporting S18ndard
applic8ble in the UK and Republic ol Ire5and IFRS 1021" leffeetfve 1 January 20191. The charity is 8 Public
Ben8fil Entity as ¢Jefined by FRS 102.
The charity has taken advants9e of the provisions in the SORP for charities not lo p*epare a Statement of
Cash Flows.
The financial statements are prepared in sterling, which is the lun¢lional currency of the charity. Monetary
amounts in the8e financi81 statemenls are rounded to the fièarest £.
The financial slalemenls have been prepared under Ihg historical cost convenlh)n. The principal accountlng
policies adopted are set out below.
1.2 Golng ¢on¢¢m
Al the Ilme ol approving the finanL?al slalemenls, Ihe trustees have a reasonablè &xpectation that the charity
has adequate resources lo continue in operational existence for the foreseeable future. Thus the trustees
continue lo adopt the going concern basis of 8ccounting in preparing the financi81 stalemenl8.
1.3 Charltable funds
Unrestricted funds ar6 available for use at the discretion of the trustees in furtherance ol IheiT charitsble
objective3.
Restricled funds are subject to specific conditions by donor3 or grantors Ss to how they may be used. The
purposes and u898 01 the restrfcted funds are set out in lh9 notes to thè finandal statements.
1.4 Incom$
Income is recognised when the ch8rfty Is legally entitled to it after any perform8n¢è condillons have been met.
the amounts can be me8sui8d reliably, and it is probable that income will be receivèd.
Cash donations are récognlsed on recelpt. Olher donation8 are recogni88d on¢e the charity has been notified
of Ihe donation, unless perf0rrnan￿ conditions require deferr81 of the 8tnount.
1.5 Exp¢ndltur*
Expenditure is recognised once thei& is a lègal or construclnie obligation to transfer economic benefit lo a
third party, it is probable that 3 transfer of economic benefts will be required in settlement, and the amount of
the obligation ¢8n be measured rèllably.

THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF &
KINCARDINE AREA COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Accountlng policies
Icontlnuedl
1.6 Tanglbl¢ flx•d •$$•ts
Tangible fixed assets are initially measured at C08t and 8ub8equenlty mea8Ufed al c08t or valualloTr, net of
dapreciatlon and any impairment losses.
Depre¢iallon Is recognised so as to write off the cost or valuation of assets less Ihgii residual values over their
useful lives on the following bases..
Office equipment
Motor vehicles
10% reducing balance
25% reducin9 balance
The gain or loss arising on the dispo331 of an asset Is determlned as the difference be￿een the sale proceeds
and the carrying value of the asset. and is rècognised in the statement of financial activities.
1.7 Impalrment of flxed assets
At each reporting end dale, th& charlty revlews the carrying amounts of it8 tangible asset8 lo determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss lif any).
1.8 Flnanelal Instruments
The following assets and liabilities are classified 88 financial instruments, bank and trade creditors. Tr8dg
creditors are mèasured at the undiscounted payable lo Ihg 5uppliÈr, which is normalty the invoiced price.
Crftlcal accountlng astlmates and judgements
In the application of the eh8rity's accounting policies, the trustee8 are required lo make judgements, eslimates
and a53urnptions about the carrylng amount of assets and liabili1195 that 8r8 not r6adily apparent from other
80uroes. The estimates and associated assumptions 8Te based on historical experience and other factors that
are considered lo be felevanl. Actual results may differ from these estimales.
The estimates and underlying a33umplion8 are revlewed on an ongoing basis. Revisions lo accounting
estimates are recognised in Ihg p8riod in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future p8riod8 wher& the revislon affecls both current and futUTe
periods.
Incomo Irom donatlons and1og•¢l•$
Unra$trlcted Restrlcted
funds
funds
2024
2024
Total Unrestrlcted Re¥trl¢tsd
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
Capiiation fees
2.485
2,485
26,800
3,402
3.402
37,658
26,800
37,858
26,800
2,485
29.285
37.658
3,402
41,060

THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF &
KINCARDINE AREA COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Income from Investments
Unrestricted Re¥tricted
funds
funds
2024
2024
Total Unrestricted R￿trIcted
funds
funds
2023
2023
Total
2024
2023
Interest re￿1vable
1,043
18
1.061
754
20
774
Exp¢ndltur• on ¢harltabl8 actlvltl
Charltsble Governance
axpéndlture
costs
2024
2024
Total
Charltable Governance
expendlture
costs
2023
2023
Total
2024
2023
DIMet eosts
Staff costs
Depreciation and
impairmenl
Conference anil dolegate
èxpensès
Sports and standard
bearino expenses
Postage and stationery
Telephone and insurance
Sundries
Donations
Vtheelchair expenses
Véhicle expenses
Macduff rates refund
Office rent waived
13.444
13,444
12,631
12,631
340
340
430
430
2.461
2,461
1,574
1.574
603
311
1,847
109
2,580
5,319
1,061
603
311
1.847
109
2,580
S,319
1,061
2,127
225
1,866
168
2,127
225
1,866
168
2,621
1,322
If ,0481
14461
2.621
1.322
11,0481
14461
28,075
28.075
21.470
21,470
Shar• of support and governanee Costs Isee note 61
Govemance
1.206
1,206
1,190
1,190
28,075
1.2C
29,281
21,470
1,190
22,660
Analysls by fund
Unrestricted funds
Restricted lunds
21,411
6,664
1.206
22,617
6.664
17,148
4,322
1,190
18,338
4,322
28,075
1,200
29,281
21,470
1,190
22.660

THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF &
KINCARDINE AREA COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Support costs allocated to actlvltl•s
2024
2023
Ac¢ounlancy fee
1,206
1.190
Analy$ad bgtwo0n-
Governance costs
1,206
1,190
Nèt movèmènt in fund¥
2024
2023
The nel rnovemenl in funds is staled after chargingllcredilingl..
Depreci*ion of owned tangible fixed as8els
Loss on dlsposal ol tanglbk fixed assets
340
430
390
Trustees
During the year, the Are8 Secretary's salary was £12,91212023- £12,412) and travel expenses raimbursed to
the trustee5 was £74712023- £2291. During the year, no donations were made by the truslees.
Employees
The average monthly number of employees during the ye8r wa$..
2024
Numbér
2023
Numbèr
Employmént eo$ts
2024
2023
Wages and salarlgs
So¢lal se¢urity ￿$1$
12,912
532
12,412
219
13,444
12,631
There were no employees whose annual remuneralh)n was more than £60,000.
10 Other
Totsl Unro$trlcted
fund$
2023
2024
Nel loss on disposal ol tanglble fixed as$el3
390

THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF &
KINCARDINE AREA COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
17 Anatysls of net a8set8 between funds
Unrestrlcted
funds
2024
Restrletèd
funds
2024
Totsl
2024
At 31 October 2024..
Tangible as$el8
Current assetsllliabilitiesl
504
173,390
853
4,662
1,357
178.052
173,894
5,515
179,409
Unre8trlcted
fundg
2023
Ro$trlct¢d
funds
2023
Total
2023
At 31 October 2023:
Tangible 85S&ts
CUr￿nt assetsllliabi1il￿SI
1,697
167,824
1,897
176,647
8.823
169,521
8.823
178.344
18 Related party tran8action¥
There were no disclosable relaled paty transactions during the year12023- none).
10-