Royal British Legion Scotland Leven Branch Receipts and Payments Accounts for the year ended 31st October 2025 Charity no: SC018336
Royal British Legion Scotland Leven Branch - SC018336 For the year ended 31 October 2025 Reference and Administrative Inforniation Branch Committee Jean Layborne- President John Boyd - CJ]aiTtnan Derek Hyslop¢- Vice Cljaitn Alison CowLellv- Honorary Secretary Julle Watsoll- Treasurer Address Notth Street Fife KY8 4LX Independent Examiner Alexander Gillespie Gillyie Inverarity & Co. (Fife) Ltd Chart¢r¢d Accountants Ajax Way Methil Fife KY8 3RS Pag¢ I
Roy21 British Legion Scotland Leven Branch - SC018336 Year ended 31 October 2025 Structur4 Governance 2nd_Management DocuTnent The organisation is a cbarity (Scottish Clwity" liun]ber SCOI 8336) which was ¢btablishd on 8 August 1988 and is governed under the rnle 15 of tbxc constitution of the Royal British Le- ¥ion Scotland (Interim) 2010. It is subiect Èo the control and direction of Leven area council acting under the d¢l¢gated authority of the National Executive locat1 at NatÉonal Headquar- ters (The Legion). Recruilment and A ointmellt of Branch Conimtttee The Branch CoTnmitt¥e are also thlty truste£s for the PUTpose of chdrity law. The offic£ bearers of the Legion are the four Trustees of ..hOn1 one acts as President and one as Chair- maT) for thc BTanLh. The Branch CouEfflittee meets no less than thr¢c times a year and re- ceives reports on the general bUsinS of tbe Club and its financial w¢ll-bEin Trustee InducÉion and Trainin New Branch Committee member5 arc paird up with a longer serving member of the comrnit- tc¢ who will a¢t &s their mentor. This provides the new MebCrs with dATt access to some- one who cau inlomi. advise and support them in their petiod of offic£. Risk Mana ernent Internal control risks are minllnised by the IPIerelltatIOn ofprocedures for authori8ation of all Iransactions and projects. anisational Structure The Legion has a Branch Committee restM)nsible for overall rnanagement of projects, dona- tions, staff and development. Day to day managem&]t of the Club is controlled by the Branch Conllnitte4 who are responsible lor ensillg that tbe Lw'on operates Milthin the con- stitution and for ensuring the Branch meets all it's legis13tive requirements. Objectives and Activities The Legton's objects and principal actiNry.tics at¢: The piev¢ntion or reli¢f of FKkvertv amongst mcn and women who have at any time served with any branch of the Naval, Military and Air FoTC£S of the Crowtj. The adv2ncemellt of citizenship and cotDmunitv development by the encouragement of co-operation between ex-serdice men wotnen and others. The relief of ex-seTr'Èce men and wonten in need by reason of age. ill-healtlL disabil- ity: financial hardship or other disadvantage. Pagc 2
Royal British Legion Scotland Leven Branch - SC018336 Year ended 31 October 2025 Objectives and Activilles (continued) The advancement of the arts, heritage. culture or scicnce by promoting musiL'. includ- ing thc musi¢ of pipe bands aDd military b3llds and encournging participation in music by young people" by pervIng men]OTials aJkd by promoting and parading Lere. monial colours as a tribute to th05¢ cx-servicemen and who have di¢d in the smryce of their country and a symbol of bclief in our ¢on)mon culture. The advancenkent ot'public p3rticipation in SPOTL The provision of recreational facilities and the orgaTLisatson of recreational facilities with the object of improving the conditions of lile for ex-service men and women in partiLular ld for Tnembers of tbe public g£nfftlly. Achievements and Perform8Dce We continued to undertyke a¢tivitiG8 in the furthcrance of our main objectives. During thc year th&s¢ included the Poppy appeal as well as arrdnging coffee rnornings. quiz nights, bingo etc. Financial ReTriew Fund-raising activitie5 of £7,085 througb bingo. lottery. Taffles and badges etc. Overall in- come totalled £16,678 includin¥ donations of £5,492 and Capitations of L3,100. Expenditure of £13,555 includ¢s rental of £4,200, capitation fe£s of £2,564 and a donation to Poppy Scotland of £l.150. Overall surplus of income over expendiiure in the year of £3,123. Lnves'tment Policv Th¢ charitv held bonds of £IO:000 which matured in 2018 aDa deposita within the bank cur- rent accounL This w&$ not subs4ueotly reIneSted. Reserves Polic The Brdn¢h has no fomal policy requiring tbe m&otenance of specific levels of financial rc- saTrcs. The Treasurer and Branch Corunittee seek to maintain a small liquidity bas'e lo fuL"ili- tate routine paw1 in support of day-t(Hlay functioning. The charity is non-piofit mabAng and fund entirely by tttembcrship fees and fid-raiS1Thg actiNryti&8. In-year activities are managed to make bcst w of available funds. Funds arc held in a current accoup.L boThd$ 2nd h. Page 3
Royal British Legion Scotland Leven Branch- SC018336 Year ended 31 October 2025 Full Control of all assets is V¢Sted ID the Branch Conunitte4 under the day to day manage- llLent of the Treasurer. Plans for Future Periods The Llwity plans ntinuIn0 the activities out]illa above in tllre yeaTS. Approved by the Trustees and signed on their behalf:_ Jean Layborne (Presid Date Alison CoAnelly (Secretary) Date Page 4
Royal British Legion Scotland Leven Branch Independent Examiner's Report to the Trnstee8 of Royal Britisb Legffton Scotland Leven Branch- SC018336 I report on tbe accounts of th¢ ¢harity for the year endal 31 October 2025 which are Set out on pag¢s 6 to 9. Respective re8ponsibRlities of trustees and examiner The charity's tnteeS are rcsponsible for the prepardtion of the accounts in accordance with the temis of the Charities and Trustcc InvestD]ent (Scotland) 2005 Act and the Chariti Accounts (Scotland) Regulations 2006. The cbarity trustees consTder that the audit requirement of Regulation 10(I)(d) of the Ac£ounts Regulations does not apply. It is my responsibility to ex&Tnine the accounts required under stxtion 4411)(c) of the Act and to state whether particul matters have come to my attention. Basis of independent examiner's statement y exaMition is carried out in ac£ordan¢e with Regulation I l of the Ch&rities Ac£ounts (Scodand) Regulatiorjs 2006. An examination includes a review of the aca)uThting re(xirds kept by the charity and a c4)rnpaTison of the accounts prescnted with those records. It also includes WUSRderation of any unusual itcms or disclosu in tbe accounts and seeks. explanations from the trnstees concemiog any such matters. The procedures undertaken do not PTovide ati the £idence that would be rquired in an audit 8nd. consequently, I do not expr&ss an audit opinion on the accounts. ludependeut examiner'5 Statement In the course of rny cxamixwtion. no matter bas come to rny attention which gives me reasonable cause to believe that in any maten.ai respect the rcquircments: to kcq) accounttng records in accordance with Scction 44(1)(a) of the 2W5 ALt and Regulation 4 of the 2006 Accounts Regulations, and b. to prepare accounts which acwrd with the accounting records and comply with Regalatlon 9 of the 4006 Accounts RegulatÈons have not been met 2. to whiclL in my Opinio attention should be drawn in order to enable a propcr understanding of the accounts to be reach. Alex&nd¢rlGillwi¢ M& ACA, ATII. FRtC, Ajax Way, Methil Docks Busin8 ParK M¢thRR, Fif4 KY8 3RS. Page 5
Royal British Legion Seouand Leven Branch- SCOI8336 statement of receipts and pavluents For the year ended 31 October 2025 Rutricted Total unL15 Funds 2025 Funds 2025 202) 2024 Donations Receipts fFOm fundFai&ing activsti¢% Gross trading receipEb' Bdllk & b(Trd interest 5.492 7,085 4.1 5.492 7,085 4.100 500 7202 3,868 Total re¢eipts 16.678 16,678 11.569 'meDts Expenits f(Trr fundraising activities Pdyment5' relating diTCEtly to charitable aGtiwtirs Grants" and donations.. Tbknne Hospit41 Poppy Scotland GoveTnance c0515: Indepettdent examination 763 10,724 763 10.724 9208 60(1 l(K> 1.150 l.150 918 918 870 13J55 13,555 11.679 ents relAtin to a5Stt 8nd inv ellt tllovements Pur¢hase of fixd asy 'rotal payments 13.555 13,555 11.679 Net (paym¢nts'} I rcLeipts 3.111 3.123 -110 'I'rdnsfepJ tol(from} funds uFplus 1 (Ikficit) for the ye2r 3.123 3.123 -110 Page 6
Royal British Legion Scotland Leven Branch - SC018336 Statement of Balances as At 31 October 2025 Totsl Tot 2024 Fullds l. Cash filltds c.ash al bank balanw &s at l Novernber 2024 (Deficit) 1 surplw ahowTr on Frceipts and tmyrntnts 8241 3.123 8.241 3.123 8.351 Cash and bLnk balanccs at 31 Octolr2025 11 J64 11.3(A 8.241 Assets Curreot Value Fund to which xsset belot Cost 2024 Equipmcnt & Fittings Unrestricted 5,414 34) 424 5,414 340 424 3. laabibties Flld to whl¢lA CDSt 2024 IDdepelldent Exatniner Fees 954 28 The knve havc been approved by theTTus1$ and 5igHed (m their behalf.. President................... Jean Laybortte Seci"etary . AIison CoJJntUy Ihie Page 7
Royal British Legion Scotland Leven Branch - SC018336 For the year ended 31 October 2025 Notes to the Accowits l. Nature and Puryose of Fulld5 All Restricted Fun(ts r¢latd to the Poppy appeal and were spent during the year. Funds, held arc all unrestricted in th¢ overall pursuit of maintainillg a Leven branch of the Royal British Legion. InLome is credited ip. the accounts on the date of receipL 2. Receipts from fundraising activiti£¥ L'nre5trActed Restricted Total 2025 Total 2024 Bingo etc R(tffles & coffee mornings etc 5,209 1,876 5209 5,323 1,876 1,879 7,085 7,085 7,202 3. Cross trading receipts Unrestricted Restricted Total Total 2025 2024 Door box Capitations ioii 3,100 3J50 1,000 418 3,100 1,000 RBLS 4,100 4,100 3,868 4. Expense5 for fundraising aetivities Unrestricted Restricted Total Total 2025 2024 Poppy appeal, wreath4 badges etc Bin¥0 etc 213 550 213 550 i()1 800 763 763 901 Page 8
Royal British Legion Scotland Leven Branch- SC018336 For the year ended 31 October 2025 5. Payments for eIrItable Ydc1ivitses UnrestrActed Restricted Totsl 2025 Total 2024 CapitationslRBL Rent & rates Donations Rq)airs & retAewal8 Hospitality Postsge IOAS Teas etc Bus hir&rrrdvel Miscellaneous 2,564 4,455 1,150 1,029 407 loo 274 685 60 2,564 4,455 1,150 1,029 407 loo 274 685 60 3,487 4J96 222 413 134 551 10,724 10,724 9.208 6. Trustee Remuneration & Related Party Transaction5 No trustee or othcr person related to the charity had any personal interest in any contract or transaction entered iuto by tbe clwitv during the year (2024- Nd) Page 9