Charity registration number SC00778S Iscotlandl THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF & KINCARDINE AREA COUNCIL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 14 MAY 7026
THE ROYAL BRITISH LEGION SCOTLANDABERDEEN, BANFF & KINCARDINE AREA COUNCIL LEGAL AND ADMINISTRATIVE INFORMATION Trustees hlr Terry Clayton ISecr8laryl Mr Mike McLellan (Chairman) Mr Gary Mulch (Vice Chairman) IAppoinled 1 August 20251 (Appointed 1 August 20251 Charlty number Iscotlandl SC007785 Independent examlner A.J.B. Scholes Ltd 10 Albyn Place Aberdeen A810 1YH Bankets Virgin Mgney Syrnington House Clydebank Business Park 7-8 North Avenue Clydebank G812NT The Royal Bank of Scotland plc 40 Albyn Place Aberdeen A810 1YN
THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF & KINCARDINE AREA COUNCIL CONTENTS Page Trustees, report Independent examinerts report Slalemenl of financial activities Balance sheet Notes lo the financial statements 6-13
THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF & KINCARDINE AREA COUNCIL TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 2025 The Injstees present their annual report and financial slalemenls for the year ended 31 October 2025. The financial statements have been prepared in accordance with Ihe accounting policies sel out in note I lo the financial statements and comply with the Charity's governing document, the Charities and Trustee Investment (Scollandl Act 2005. the Charities Accounts Iscollandl Regulations 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic ol Ireland" and the Charities SORP "Accounting and Reporting by Charities." Statement of Recommended Practice applicable lo charits.es prgparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" Oblectlves and actlvstles The principal objective of the Area is lo bring about co-tsperalion beeen the Branches and ex-servicg men and women and other individuals who 5UPPOrt the interests of the ex-service community. This is achieved by promoting Comradeship, Remembrance and Welfare amongst members and supporters of the Branches and the ex-servi¢e community. Public ben8Th1 The Iruslees have paid due regard to guidance issued by the Charity Commission in deciding what ath'vities the charity should undertake. A¢hl8vgmonts and performanc8 Significant activities and achievements againsl objectives The Area Committee and Delegates meet every three months lo inform and Ljpdate the members on any changes and activities taking place throughout the Legion in Scotland. During the year in review the Area was involved in many activities in support of the ex-service communities. The fundraising eiienls enable the Area and Branches to support local inilialives, providing welfare SUPPDrt to individua15 and enable us lo give donations lo other ex-service charities. The Area INheelchair Fund was sel up rnany years ago lo provide indivldualg Wbth either an Ele¢tric Scooter or )eelchair. It is funded entirely by the Branches donating what they can al the end of each ffnanaal year. Financial review As per the attached statement dated 31 October 2025. Reserves policy The Trustees believe that sufficient fijnds exist le support the aims and objectives of the Legion as laid down In the Conslilulion. Plans for future periods The Trustees intend that the Area continues lo support the aims and objectives of the Legion as laid down in the constitution in Aberdeen, Banff and Kincardine Area lor the foreseeable future in the Spirit DI Cofflradeship summarised in the Legion Motto of'serwce not Self,. Structure? governancg and management The Area, a registered scottsh Charity, is established under rule 13 of the Constitution ol Legion Scotland SCIO adopted 22 May 2015, Amended 22 May 2020 and is subject lo the direction gf the National Board of TsleeS ol the Legion located al the Haig House, Logie Green Road. Edinburgh EH7 4HR. The Aiea eSt$ lo further the airns and objects of the Legion as laid down in the Conslilulion.
THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF & KINCARDINE AREA COUNCIL TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 The Iruslees who served during the year and up lo the dale of signature of the financial slalèments were. MrAlislair Black IResigned 31 July 20251 Mr Terry Clayton ISecr&tsryl (Appointed 1 August 20251 Mr Matthew Fyfe (Resigned 31 July 20251 Mr Mike McLellan (Chairman) Mr Gary Mutch (Vice Chaimianl (Appoinled 1 August 20251 Rgcnjilmenl and appointment of Iruslees Apart from the Chairman a11 officers can retire al the Annual General Meeting and are eligible for re-election provided they have b8en duly nominated wrthin the iulgs of tho Legion. Remuneration policy The Secretary receives a salary on a Month basis for the hours put in daily al the Area Office. Othermatt8rs Memb¥rshlp Area Delegates are nominated al Branch Annual General Meetings each year as per tho Constitution as Legion Scotland The Iruslees, r&port was approved by the Board of Trustees. Secrgtaryrrreasurer 27 April 2026
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 r8POrt on Ihe financial slalements of the L*arity for the year ended 31 October 2025, whith are sel out on pages 41013. Respectlve r8sponslbillt18s of tru$t&e$ and examiner The charity's trustees are responsible for the Pfeparalion ol ihe financial 51alemenls in accordance wlh the lems of the Charities and Trustee Invesimenls (Scolandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006. The charity's Iruslees consider that the audit requirement of Regulation 10111131 lo 1¢) of the 2006 Accounts Regulations does not apply. 11 is my responsibility to examine the financial stslemenls as required under section 4411llcl ol the Act and lo slate whether particular rnalters have come lo my attention. Basis of independent examlnerfs statement My examination is carried oul in accordance with Regulation 11 01 the Charities Accounts (Scollandl Regulations 2006. An examination indudes a review ol the accounting records kept by the charity and a comparison of the financial stalemenls presented with those records. It also indudes consideration of any unusual it&ns or disclosures in the financial slalemenls, and seeking 8xplanalions from the Iru51ees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an aud(( and consequgnlly I do not expres5 an audit opinion on the view given by the financial slalements. Independent examlner's statement In connection with my examination, ng matter has come lo my attention.. lal whieh gives me reasL)nable cause lo believe that in any material respect the requirements." lo keep accounting ocords in accordance with section 44111 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and lill lo prepare financial slalemenls thich aceord with the accounting records and comply with RegulalKsn 8 of the 2006 Accounts Regulations., Ibl lo which, in my opinion, attention should be drawn in order lo enable a proper understanding of IIE financial slalemenls lo be reached. ML Alan Duncan CA Chartered Accountant Independent Examiner 10 Albyn Place Aberdeen AB10 1YH Dated. 27 April 2026
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 2025 Unrestrlcted Restrlcled funds funds 2025 2025 Total Unrestricted Restrictgd funds funds 2024 2024 Total 2025 2024 Note$ Income and endowments froTn'. Donation5 and legacles Inve51menls Other income 32,392 957 37,747 2,075 10 34.467 26,800 1,043 2,485 18 29,285 1,061 37,747 Total income 71,096 2,085 73,181 27,843 2.503 30,346 Expendlture on: Charitable activities Other expenditure 15,657 95,967 2,596 18,253 95.967 22,617 6.664 29,281 11 Total expenditurg 111,624 2,596 114,220 22,617 6,664 29,281 Net incomellexpenditurel 140,5281 141,0391 5,226 14,1611 1,065 Transfers beleen funds 18531 853 Ngt movomant in funds 140,5281 141,0391 4,373 13,3081 1.065 Reconciliation of funds: Fund balances al 1 November 2024 173.894 5.51 S 179,409 169,521 8.823 178.344 Fund balances at 31 October 2025 133,366 5,004 138.370 173,894 5,515 179,409 The slalemenl of financlal activities includes all gains and losses recognised in the year All income and expenditure derive frgm continuing activities
THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF & KINCARDINE AREA COUNCIL BALANCE SHEET ASAf31 ocfoBER 2025 2025 2024 Notes Fixed assets Tan9ible assets 13 1.796 1.357 Current assets Debtors Cash al bank and in hand 14 80,234 100,385 139,742 139,742 180,619 Credltors.. amounts falllng due wlthln one ygar {3,1681 12,5671 Net ¢urrent assets 136.574 178,052 Total assets les5 current Ilabllitles 138,370 179,409 The funds of the charlty Restricted income funds Unre51ri¢led funds 5,004 133,366 5,515 173,894 138,370 179,409 The financial statements were approved by the trustees on 27 April 2026 SecretarylTreasurer
THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF & KINCARDINE AREA COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Accounting policies Charlty information The Royal 8rilish Legion Scotland Aberdeen, Banff & Kincardine Aa Council Is a registered Scottish charity governed under the lems of the charity'5 conslilulion. 1.1 Accountlng conventlon The financial slalemenls have been prepared in accordance wlh the charity's goveining document, Ihe Charib'es and Trustee Investment (Scollandl Act 2005, tho Charities Accounts Iscollandl Regulations 2006. FRS 102 Thè Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Statement ol Recommended Practice applicable to charities preparing their accounts in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" The charity is a Public Benefit Entity as defined by FRS 102. The charity has iaken advantage ol ihe provisions in the SORP lor charities not lo prepare a slalgnent of Cash flows. The f5nancial slalemenls are prepared in sterling, which is the nCtional currency of the charity Monglary omounls in these financial s¢alemenls are rounded lo the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting poli¢ie5 adopted are sel out below. 1.2 Golng concorn At the lime ol approving the financial stalemenls, the Iru51ees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Iru5198s continue to adopt the going concern basis of accounting in preparing the financial slalemenls. 1.3 Charltable funds Unrestricted Iijnds are available for use al the discretion ol the trustees in furtherance of their ch2riiable objectives. Reslricled funds are Subject lo specific Conditions by donors or grantors as to how they may be used. The purposes and uses ol the restricted funds are set out in the note5 to the finanoal statements. 1.4 Incom8 Income is recognised when the charily is legally enlilled lo il after any perfomiance conditions have been met, Ihe amounts can be measured reliably, and it is probable that income will be rèceived. Cash donations are reco9nised on receipl. Other donations are recognised once the charity has been notified ol the donation, unless performance conditions require deferral of the amount. 1.5 Expendsture Expenditure is COgnISed once there is a legal or conslruclive obSigalion lo transfer economic benefit to a third party. Il is probable that a transfer of economic benefits will be required in selllernenl, and the amount of the obligation can be measured reliably. 1.6 Tangible flxgd assets Tangible fixed assets are inilially measured al cost and subsequently measured at cost or valuation, net of dfyprecialion and any impaifmenl losses.
THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF & KINCARDINE AREA COUNCIL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 Accounting policies Continued) Depreciation Is recognised so as lo write off the cost or valuation of assets less their residual values over their useful lives on the followng bases. Office equipment Molor vehicles 10% reducing balance 250kn reducing balance The gain or loss ariwng on the disposal of an asset is determined as the diffence between the sale proceeds and the carrying value of the asset, and is recognised in the slalement ol financial aclivilies. 1.7 Impairment of fixed assets At each reporting end dale. the ¢harily reviews the carrying amounts of Ils tangible assets lo delermine whether there 15 any indication that those assets have suffered an irnpairmenl loss. If any such ind¢alion exists, the recoverable amount of the asset is estsmaled in order to determine the extent of the impairment loss lif anyl. 1.8 Flnanclal In$trumonts The following assets and liabilities are clas5iffed as financial instruments. bank and trade creditors. Trade creditors are measured al the undiscounled payable lo the supplier, whi¢h is normally the invoiced price Crltlcal accountlng estlmatos and judgements In the application of the charity's accounbng policies. the Irustees are required lo make judgements. eslimales and assumptions about the carying amount of assets and liabilities that are not readily apparent from other $ours. The eslimales and assoeialed assLJmplions are based on historical experience and other laclors that are considered to be relevant. Actual results may differ from these eslimales. The 8s1imales and undedying assumptions are reviewed tsn an ongoing basis. Revisions lo accounting eslimales are recognised in the period in which the estimate Is rewsed where the revision affects only that period, or in the penod of the revision and lulure periods where the revision affects both current and future periods. Income from donatlons and legacles Unrg$trict8d Restrlcted funds funds 2025 2025 Total Unr8strlcted Restricted funds funds 2024 2024 Total 2025 2024 Donats'ons and gifts Mernbership fees 2.055 30.337 2,075 4.130 30,337 2,485 2,485 26,800 26,800 32,392 2.075 34,467 26.800 2,485 29,285
THE ROYAL BRITISH LEGION SCOTLANDABERDEEN, BANFF & KINCARDINE AREA COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 OCTOBER 2025 Income from Investments Unrestrlcted Restricied funds funds 2025 2025 Total Unresiricted Restrictgd funds fund$ 2024 2024 Total 202S 2024 Interest receivable 957 967 1.043 18 1,061 Othar Income Unrestrfcted Unrestrictgd funds funds 2025 2024 Sale of Pelerhead Propety Inell 37,747
THE ROYAL BRITISH LEGION SCOTLANDABERDEEN, BANFF & KINCARDINE AREA COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 31 OCT08ER 2025 Expenditurg on charltable a¢VItIeS Charitable Governance expendlture costs 2025 2025 Total Charitabl8 Govgrnancè expenditure costs 2024 2024 Total 2025 2024 Dir8Ct costs Staff costs Depreciation and impairnienl conferen and dolegale expenses Sports and standard bearing expenses Postage and slalionery Telephone and insurance Sundries Donations Rates Wheelchair expenses Vehicle expenses 10.342 10.342 13.444 13,444 390 390 340 340 1,198 1,198 2,461 2,461 603 311 1,847 109 2.580 603 311 1.847 109 2,580 185 1,229 34 185 1,229 34 724 1,554 758 724 1,554 758 5,319 1,061 5.319 1.061 18,414 16,414 28,075 28,075 Share of support and govarnance co$t$ l$&& note 71 Governance 1.839 1.839 1,206 1,206 16,414 1,839 18,253 28,075 1.206 29,281 Analysls by fund Unreslricled funds Restried funds 13,818 2,596 1,839 15.657 2,596 21.411 8,664 1,206 22,617 16,414 1,839 18,253 28,075 1,206 29.281 Support costs allocated to actlvitles 202S 2024 Accountancy fee 1,839 1,206 Analysed between.. Governance costs 1,839 1,206
THE ROYAI_ BRITISH LEGION SCOTLAND ABERDEEN, BANFF & KINCARDINE AREA COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 N8t movement In funds 2025 2024 The nel movernenl in funds is staled after chargingllcredilingl". Depreciation of owned tangible fixed assets 390 340 Trustegs During the year. the Area Secretary's salary was £9,68412024- £12,9121 and travel expenses reimbursed lo the trustees was £nil12024 - £7471. During the year, no donats.ons were made by the trustees. 10 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Employment ¢o$ts 2025 2024 Wages and salaries Social security costs 9,684 658 12,912 532 10.342 13.444 There were no employees whos& annual remuneration was more than £60.000. 11 Other exp&ndlture Unre$trlcted Unrestrlcted funds funds 2025 2024 Pelerhead loan written off Pelerhead branch expens8S 73,713 22,254 95.967 12 Taxation The charity is exempt from lax Dn income and 9ains falling within section 505 01 the Taxes Act 1988 or section 252 01 the Taxation ol Chargeable Gains Act 1992 to the exlenl that these are applied to ils ¢haritable objects. 10-
THE ROYAL BRITISH LEGION SCOTLANDABERDEEN, BANFF & KINCARDINE AREA COUNCIL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 13 Tanglble fixed assets Office equipment Motor vehiGles Total Cost Al 1 November 2024 Additions 810 829 4,901 5.511 829 Al 31 October 2025 1,439 4,901 6.340 Depreclatlon and Impalrnignt Al 1 November 2024 Depreciation tharged in the year 107 106 4.047 284 4,154 390 Al 31 October 2025 213 4,331 4.544 Carylng amount Al 31 October 2025 1,226 570 1,796 Al 31 October 2024 503 854 1.357 14 Debtors 2025 2024 Amounts falllng due wlthln one year: Capilalion fees Other debtors 6,523 73,711 80,234 15 Credltors.. amounts falling due within one year 202S 2024 Other cxedilors Accruals and doferred income 1,370 1.798 1,370 1.197 3,168 2,567
THE ROYAL BRITISH LEGION SCOTLAND ABERDEEN, BANFF & KINCARDINE AREA COUNCIL NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 OCTOBER 2025 16 Restricted funds The income funds of the charlly Include reslrieted funds comprising the followng unexpendecs balances ol donatsons and grants held on trust for specifi¢ purposes.. At1 November 2024 Incoming Resources resources expended Transfèrs At 31 October 2025 heelchair maintenance and replacement fund 5,515 2,085 12,5961 5.004 Prevlous year: At1 November 2023 Incoming resource5 Resources expended Transfèrs At 31 Octobèr 2024 Wheelchair maintenance and replacernenl fund 8.823 2.503 16,6641 853 5.515 17 Unr&strictsd fund$ The income funds of the charity include unreslricled funds comprising the following unexpended balances of donations and grants held on trust for specific purposes.. At1 November 2024 Incoming resourc8s Resources expended Transfèrs At 31 October 202S General funds 173.894 71,096 1111,6241 133,366 Prevlous year: At1 November 2023 Incoming resourcès Resources oxpended Transfers At 31 October 2024 General funds 169,521 27,843 122,6171 18531 173,894
THE ROYAL BRITISH LEGION SCOTLANDABERDEEN, BANFF & KINCARDINE AREA COUNCIL NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 OCTOBER 2025 18 Analysis of net asset5 beeen funds Unrestricted funds 2025 Restricted fund$ 2Q25 Total 2025 At 31 October 2025: Tangible assets Current as5elsllliabilitie51 1,227 132.139 569 4,435 1,796 136,574 133,368 5,004 138.370 Unrestricted fund$ 2024 Restricted funds 2024 Totsl 2024 At 31 October 2024: Tangible assets Currenl assetsllliabililiesl 504 173,390 853 4,662 1,357 178.052 173,894 S,515 179,409 19 Related party transactions There werè no dis¢losable related party transactions during the year12024- none). 13