REGISTERED CHARITY NUMBER: SC016349
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 October 2025
for
Royal British Legion Scotland Galashiels
Susan Cove Accountancy Limited Chartered Accountant Ty Hapus Clerklands Melrose Roxburghshire TD6 9JR
Royal British Legion Scotland Galashiels
Contents of the Financial Statements for the Year Ended 31 October 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 to 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 10 |
| Detailed Statement of Financial Activities | 11 |
Royal British Legion Scotland Galashiels
Report of the Trustees
for the Year Ended 31 October 2025
The trustees present their report with the financial statements of the charity for the year ended 31 October 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the charity are given in detail in the Constitution. In summary the charity's charitable purposes are:
" The prevention or relief of poverty amongst any persons who have at any time served in the Armed Forces of the Crown;
" The advancement of citizenship and community development by the encouragement of co-operation between ex- Service men and women and others supporting the objects of the Legion.
" The relief of ex- Service men and women in need;
" The advancement of the arts, heritage, culture or science by promoting music, including the music of pipe bands and military bands and encouraging participation in music by young people; by preserving war memorials and by promoting and parading ceremonial colours as a tribute to those ex-Service men and women who have died in the service of their country and as a symbol of belief in our common culture;
" The advancement of public participation in sport; and
" The provision of recreational facilities and the organisation of recreational facilities with the object of improving the condition of life for ex- Service men and women in particular and for members of the public generally.
The policies adopted to further the objects of the charity are to maintain and increase the charity's membership and to take any action considered necessary in pursuance of the objects as long as it is in accordance with the principals of the Royal British Legion and the powers of the charity as detailed in its Constitution.
There are five classes of membership, namely, Ordinary, Life, Honorary, Family and Associate. Any Ordinary or Life member is entitled to vote or hold office on the Committee.
The charity operates within a policy framework (bye-laws and standing orders) of the National Body, The Royal British Legion Scotland, Headquarters, New Craig House, Logie Green Road, Edinburgh, EH7 4HR.
All monies raised or contributed from any source are to be used for the sole purpose of assisting the welfare of ex-servicemen and their families or the families of those who dies in the service of their country.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Page 1
Royal British Lesion Scotland GaJasbie]s Report of the Trn8tee8 for the Year Ended 31 October 2tr25 STRUCTURE, GOVERNANCE AND MANAGEmEr ganisational 5trntture The Committee members. who JTe the Tntee9 d the charity. are detsiled in this report. The dutv of the Committee is to exercise a controllwg oversight over the affairs of the Branch and to carn. out any diTection given to it by the Branch. The Committee ai least four times a year. The Branch elects the Officers and Committee membets fvom the members of the Branch for the ensuring year al the Ann General Meetin& REFERENCE AND ADMINISTRATIVE DETAILS SC016349 Frlnclpal addre86 22 Park Street Golashiejs TDI IBZ Trustees D Hartley President (deceased 31.825) P Stewart Vice President J Doogan D Babington C Nolan Vice Chairnwi K Syme G Mitchell Chairman MT N Robertson lapp()inled 1.6.25) Independent E¥amln Susan Cove Accountaw Limited Chartered Accountant Ty Hapus Clerklands Melro3e Roxburghshire TD6 9IR Approved by order of the brd of trustees on 29 January Th and signed on its behav by: G Mitchell- Trustee Page 2
Independent Examiner's Report to the Trustees of Royal British Legion Scotland Galashiels
I report on the accounts for the year ended 31 October 2025 set out on pages five to ten.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Susan D Cove, ACA The Institute of Chartered Accountants in England and Wales
Susan Cove Accountancy Limited Chartered Accountant Ty Hapus Clerklands Melrose Roxburghshire TD6 9JR
29 January 2026
Page 3
Royal British Legion Scotland Galashiels
Statement of Financial Activities for the Year Ended 31 October 2025
| 31.10.25 | 31.10.24 | |
|---|---|---|
| Unrestricted | Total | |
| fund | funds | |
| Notes | £ | £ |
| INCOME AND ENDOWMENTS FROM | ||
| Charitable activities | ||
| Charitable activities | 18,250 | 16,923 |
| EXPENDITURE ON | ||
| Charitable activities | ||
| Charitable activities | 16,575 | 16,141 |
| NET INCOME | 1,675 | 782 |
| RECONCILIATION OF FUNDS | ||
| Total funds brought forward | 5,124 | 4,342 |
| TOTAL FUNDS CARRIED | ||
| FORWARD | 6,799 | 5,124 |
The notes form part of these financial statements
Page 5
Royal Brilish Le8ion Scotland Galashiels Balan¢e Sheet 31.10.25 31.10.24 Unrestrirted Total Eund funds CURRENT ASSErs C#th at bank 5,124 CURRE ASSErs 5,124 TOTAL ASS5 LESS CURRwr UABIIrnES 5.124 NET ASSETS 5,124 FUNDS Unrestricted funds 5,124 6.79) 5,124 The financial statements were approved by the Board of Trustees and authorised tor issue on 29 lanuary 2026 and were sIa on its L*half by.. G Mitchell. Tn J D(KJgan. Trustee Page 6
Royal British Legion Scotland Galashiels
Notes to the Financial Statements
for the Year Ended 31 October 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 7
Royal British Legion Scotland Galashiels
Notes to the Financial Statements - continued
for the Year Ended 31 October 2025
2. TRUSTEES' REMUNERATION AND BENEFITS
| 31.10.25 | 31.10.24 | |
|---|---|---|
| £ | £ | |
| Trustees' fees | 1,000 | 1,000 |
| Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 October 2025 nor for the year ended 31 October 2024.
| 3. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |
|---|---|---|
| Unrestricted | ||
| fund | ||
| £ | ||
| INCOME AND ENDOWMENTS FROM | ||
| Charitable activities | ||
| Charitable activities | 16,923 | |
| EXPENDITURE ON | ||
| Charitable activities | ||
| Charitable activities | 16,141 | |
| NET INCOME | 782 | |
| RECONCILIATION OF FUNDS | ||
| Total funds brought forward | 4,342 | |
| TOTAL FUNDS CARRIED | ||
| FORWARD | 5,124 |
continued...
Page 8
Royal British Legion Scotland Galashiels
Notes to the Financial Statements - continued for the Year Ended 31 October 2025
4. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||
|---|---|---|---|
| Net | |||
| At | movement | At | |
| 1.11.24 | in funds | 31.10.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 5,124 | 1,675 | 6,799 |
| TOTAL FUNDS | 5,124 | 1,675 | 6,799 |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 18,250 | (16,575) | 1,675 |
| TOTAL FUNDS | 18,250 | (16,575) | 1,675 |
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| At | movement | At | |
| 1.11.23 | in funds | 31.10.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 4,342 | 782 | 5,124 |
| TOTAL FUNDS | 4,342 | 782 | 5,124 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 16,923 | (16,141) | 782 |
| TOTAL FUNDS | 16,923 | (16,141) | 782 |
continued...
Page 9
Royal British Legion Scotland Galashiels
Notes to the Financial Statements - continued for the Year Ended 31 October 2025
4. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| At | movement | At | |
| 1.11.23 | in funds | 31.10.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 4,342 | 2,457 | 6,799 |
| TOTAL FUNDS | 4,342 | 2,457 | 6,799 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 35,173 | (32,716) | 2,457 |
| TOTAL FUNDS | 35,173 | (32,716) | 2,457 |
5. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 October 2025.
Page 10
Royal British Legion Scotland Galashiels
Detailed Statement of Financial Activities for the Year Ended 31 October 2025
| 31.10.25 | 31.10.24 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Charitable activities | ||
| Subscriptions | 18,250 | 16,857 |
| Sale of wreaths | - | 66 |
| 18,250 | 16,923 | |
| Total incoming resources | 18,250 | 16,923 |
| EXPENDITURE | ||
| Charitable activities | ||
| Trustees' honoraria | 1,000 | 1,000 |
| Wreaths | 140 | - |
| Capitation fees | 13,835 | 13,641 |
| Donations | 1,000 | 1,500 |
| 15,975 | 16,141 | |
| Support costs | ||
| Governance costs | ||
| Accountancy and legal fees | 600 | - |
| Total resources expended | 16,575 | 16,141 |
| Net income | 1,675 | 782 |
This page does not form part of the statutory financial statements
Page 11