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 locat￿1 at NatÉonal Headquar-
ters (The Legion).
Recruilment and A
ointmellt of Branch Conimtttee
The Branch CoTnmitt¥e are also th￿lty 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 bUsin￿S 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 Me￿bCrs with dAT￿t 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 I￿PIer￿elltatIOn 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 ens￿illg 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 p￿ervIng 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 l￿d 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 reIn￿eSted.
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 fi￿d-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 tn￿teeS 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 exaMi￿tion 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 Busin￿8 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(Tr￿d 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 b*Lnk balanccs at 31 Octol*r2025
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
F￿lld 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 eI￿rItable 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