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 be￿een 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 scott￿sh 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 T￿sleeS ol
the Legion located al the Haig House, Logie Green Road. Edinburgh EH7 4HR. The Aiea e￿St$ 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 be￿leen
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 A￿a 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 diffe￿nce 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
$our￿s. The eslimales and assoeialed assLJmplions are based on historical experience and other laclors that
are considered to be relevant. Actual results may differ from these eslimales.
The 8s1imales and undedying assumptions are reviewed tsn an ongoing basis. Revisions lo accounting
eslimales are recognised in the period in which the estimate Is rewsed where the revision affects only that
period, or in the penod of the revision and lulure periods where the revision affects both current and future
periods.
Income from donatlons and legacles
Unrg$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
Restri￿ed 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 be￿een 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