Hq ROYAL BRITISH LEGION SCOTLAND - OLDMACHAR BRANCH RECEIPTS ANO PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2025 AND srATEMENT OF BALANCES AS AT 31 OCTOBER 2025 Charity Number: SC017805 CHAR TERED ACCOUNTANTS 4 Yvesl Cralbsionè Strèèt Bon-Aceord S•uar? Aberd¥•n AB11 6YL T•lèphonè 01224 590227 Fa¢*itTrile 01224 575409 9-rnail- aberde9n@bainhenryreid.co.uk Web511e'. bainh&nryreid.co.uk al¥0 8t PfjlgThea¢J. Turrifl Ellon Royal Brltlsh Leglon Scotland- Oldmachar Branch Table of Contents Pa8e Trustees, Report Receipts and Payments Accovni Statement of Balan￿5 Independent Examiners Report Royal Britlsh Le8lon Scotland- Oldmachar Bran¢h Trustees. Annual Report for the Year Ended 31 October 2025 Reference and Administration Details Charity Name Registered Charity Number Charity'5 Principal Address Royal British Legron Scotland Oldmachar Branch SC017805 23 Balgownie Road Bridge Of Don Abeideen A823 8JN Trustees Mr Fred Small Mr Matthew Fyfe Mrs Louise Reirj President Chairman Secretary l Treasurer Inde endent Emaminer Graham W Thoms()n Bain Henry Reid Chartered Accountants 4 West Craibstone street Aberdeen ABII 6YL 8Jnkers Royal Bank of Scotland Aberdeen St Njtholas IBI Blanch 78 Union Street Abeideen ABIO IHH Le al Advlsors Raeburn. Christie, Clark & Wallace 12 - 16 Albyn Place Aberdeen Royal Britlsh Leglon Swtland - Oldmachar Branch Trustees. Annual Rèport for the Year Ended 31 October 2025 Structure Governance and Mana ement Governin Document The 8ranch is established under Rule 13 of the Constitution of the Royal British LeEiOll Scotland 2014 Ithe Constitutionl and is subject to the control and direction of the Aberdeen, Banff and Kincardine Area Council acting under the delegated authority of the National Executive Committee located at the Headquarters of the Royal Brit15h Legion Scotland Ithe Legionl. Trustee Recruitment and A ointment All officers for the ensuing year IRule 14.61 are èlectèd from the rnembers of the Branch at the Annual General Meeting. All officers retire fiom their elected position following the Annual General Meeting and are eligible for re-election. Decision Makin The Branch is administered by a Branch Committee (Rule 14.51 eonslsting of the Branch Officers nd such additional members as the Branch may consider necessary. The duty of the Committee is to exercise a controlling oversight over the affairs of the Branch and to carry out any direction given to it by the Area. In addition to the Annual General Meetlng, the Branch shall meet at least three times a year to transact business,. one item of business shall be a report by the Treasurer on the State of the Branch Fund5. Connected Bodles The Branch and the Oldmachar Social CILtb have a good working relationship The following Trustee5 are also Office Bearer5 of Oldmachar Social Club= Mr Fred Small Mi Matt Fyfe Mrs Loulse Reid The Branch recelved rental Income from the Oldmachar Social Club of £600 during the year. Risk Management The Oldmachar Branch Executlve Committee has reviewed the major risks to which the charity Is exposed using a formal risk management process to identify risks and implement risk management strategies. This process Involved identlfying the types of rlsk faclng the charity. prioritising them in terms of potential impact and likelihood of occurrences, and identifying means of mitigating the risks. As part of this process the Branch Executive Committee have reviewed ihe adequacy of the har*ty's current interftal contro15 and are Satisfied that they are appropriate lo the organisation. Oblectlves and Actlvltles The Branch exists to lurther the aims and objectives of the Legion a5 laid down in rule 3 of the Constitution, which are princlpally to foster comradeship. remembrance and welfare amongst members of the ex-service community in Scotland. Roy318ritlsh Leglon Scotland- Oldmachar Branch TrusteÈs' Annual Report for the Year Ended 31 October 2025 Comradeshlp Oldmachar Branch currently has a combined membership of 165 member$12024.. 143 members). Activities The Branch held it5 zone sports competitions. The Pen5ioner'5 tea paity was well attended. Remembrance The Branch held its annual Remembrance Service, at the War Memorial with member5, gues15 and a contingent from ihe RAF Cadets; our local Councillor was also in attendance. Wreaths were laid by the Branch. Club, Women's Section Local Councillor and the RAF Cadets, as well as the communlty council. Welfare Hospital Visits Death Grants & Wreaths Home Visits Senior Citizens Party Fruit & Flowers Poppy Appeal Donations Remembiance Service and Parades Royal British Leglon kotland- Oldmachar 8ranch Trustees, Annual Report for the Year Ended 31 October 2025 Achlevements and Performance Sadly our membership numbers have decreased this year as a few of Ouf older ex-service member5 passed away. However we had some additional members jtsin. The task of recruiting member5 onto oui Commlttee is a very hard task Indeed with member5 refu5in8 to accept the responsibility that tomes with either being a Trustee or a Commlttee Membei. Flnanclal Revlew A5 a result of the deficit for the year of £6.979 unrestricted reserves at the year end held by the branch weTe £1,170. The trustees are of the opinion that this level of reserves will allow them to continue their activities in the forthcoming year. Trustee5 Remuneratlon The Trustees did not receive any remuneratlon during the year, wlth the exception of Mrs Loulse Reid's honoraria of £50012024.. £5001. Statemènt of Trustees Res onsibilit The Charlty Trusiee Investment Scotland Act 2005 requires the charity's trustees to prepare financial statements for each financial year, givin8 a true and fair view of the charity'5 financial activities during the year and of its financial position at the end of the financial period. The tru5tee5 are further responsible for keeping proper accounting records. whlch disclose with reasonable accuracy at any time the financial position of the charity and ensure that the financial statements tomply with the Charities Account5 Scotland Regulations 2006. Slnce the charttles total Income is less than £IOO,000 and it5 Constitutitsn does nol require the Accounts to be audited the Trustees have arranged for an external review to be earried out by a suitable independent person. Future Plan The Trusteès intend that the Branch continues to Support the aims and objectives of the Leglon as laid down in the Constitution in the Aberdeen Area for the foreseeable future in the spiril ol comradeship surnmarised in the Legion's Motto 'Service not Self,. The trusteès declare that they have approved the tru5tees' report above. Signed on behalf of the charity's trustees.. Mr5 Louise Reid Secretary l Treasurer 27th April 2026 Rb.ID Royal Britlsh Leglon Scotland- Oldmathar Branch Recelpts and Paymertts Account for the Year Ended 31 October 2025 2025 2024 Receipts Subscription5 Donations Rent recelved Key cards & rule books Miscellaneous income Bank interest received Funeral donatlon Total receipts 2,310 30 6LXI 660 2,115 378 600 147 55 125 3.655 3,365 Payments Payments for charitable activitie5'. Postages and telephone Printing, stationery and advertising Subscriptions paid over Conference expenses Area meetrng expenses General expenses Wreaths Property repairs and maintenance Total paymènts for charitable activities 17 51 2,265 2,070 430 83 98 89 568 6,768 9,618 2,821 Grant5 and donations.. Grants Donations Total grants and donatlons pald Governance costs.. Independent examination fee Honorari Total governance costs 516 soo 1,016 498 500 998 rotal payments ID,634 3.819 Surplu511Deficitl for year 16,9791 14541 All funds are unrestricted 11 Royal Brltlsh Leglon Scotland - Oldmachar Branch Statement of Balances as at 31 Ortober 2025 2025 2024 Bank and cash In hand Opening balances SurplusllDeficitl for year Closing balances 8,149 16.9791 1,170 8,603 -454 8,149 Oebtors Stock- key cards Capitations paid in advance Donations 90 45 45 135 45 Creditors Honoraria Independent examlnatlon fee 516 516 996 996 Notes l. All funds are unrestricted 2. The Branch holds trtle to the heritable property it occupies at 23 Balgownie Road 8rldge of Don Aberdeen Approved by the Trustees and signed on their behalf.. Mr5 louise Reid Secretary l Trea5UTer 27th April 2026 11 REID Independent Examlner's Rèport to the Trustees of Iloyal British Legion Scotland- Oldmachar 8ranch I report on the account5 of the charity for the year ended 31 October 2025 which are set out on pages 6 to 7. Respectlve responsibilities of tru5tee5 and examlner The charity's trustees are responsible for the preparatlon of the accounts In accordance wlth the terms of the Charities and Trustee Inve51ment1Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulatlons 2006. The charity trustee5 consider that the audit requirement of Regulation 10 Illldl of the Accounts Regulations doe5 not apply. It is my responsibility to examine the account5 as required under sectlon 44llllcl of the Act and to Stale whether particular matters have come to my attention. Basls of Independent examlner's siatement My examination is carried out in accordance with Regulation 11 gf the Charities Accounts (Scotlandl Regulation5 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 anv unusual iiems or disclosure5 in the accounts, and seeks explanations from the 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 èxaminer's statement In the course of my examination, no matter has come to rny attention l. which gives me reasonable cause to believe thèt in any material respett the requirements-. to keep accounting records in accordance with Section 4411llal of the 2005 Art and Regulatlon 4 of the 2006 Account5 Regulations, and to prepare ac¢ounis which accord with the actountin8 record5 and comply with Regulation 9 of the 2006 Accounts Regulation5 have not been met. or 2. to which, my opinion, attention should be drawn in order to enable a propel understandlng of the accounts to be reached. Name.. Relevant PTofessional body.. Address.. Graham W Thomson The Institute of Chartered Actountants of Scotland Bain Henry Reid 4 West Craibstone Street Bon- Accord Square ABERDEEN ABII 6YL 27th April 2026