## **THE ROYAL BRITISH LEGION SCOTLAND** ## **DUNFERMLINE BRANCH** ## **Receipts and Payments Accounts** **For the year ended 31 October 2025** **Charity Number: SC021173** ## **APPENDIX 1** |**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**| |---|---|---|---|---|---|---|---| ||Period start date||||Period end date||| ||Day|Month|Year||Day|Month|Year| |From||||To|||| ||1|11|24||31|10|| Office of the Scottish **Charity Regulator** ## **Reference and administration details** > **Charity name** Royal British Legion ( Scotland) Dunfermline Branch **Other names charity is known by Registered charity number SC** 021173 > **Charity’s principal address** 60 New Row Dunfermline > **Postcode** KY127EF ## **Names of the charity trustees on date of approval of Trustees’ Annual Report** |||||**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---| ||||**Dates acted if**
**not for whole year**|| ||**Trustee name**|**Office (if any)**||| |||||| |||||| |**1**
**2**
**3**
**4**
**5**
**6**
**7**
**8**
**9**
**10**
**11**
**12**
**13**
**14**
**15**
**16**
**17**
**18**
**19**
**20**|Reginald Hall|President||| |||||| ||Norman McGregor|Chairperson||| ||David Arnott|Treasurer||| ||David Benyon|Secretary||| ||William Rolland|committee member||| ||Charles Pratt|committee member||| ||William|committee member||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **1** **APPENDIX 1** ## **Reference and administration details** **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** |**Name**|**Name**|**Dates acted if not for whole year**| |---|---|---| |||| |||| |||| |||| |||| |||| |||| |**Structure, governance and management**||| |**Type of governing document**
**Trustee recruitment and appointment**||| ||Legion Scotland Constitution - Dunfermline Branch|| ||
Legion Scotland Club Rules - Dunfermline
Legion Scotland Handbook|| ||trustees are recruited and aointed in line with the Roal|| ||pp y
British Legion constitution, Candidates must be members in
good standing, proposed and seconded by existing members,
and elected at an Annual General Meeting or Special General
Meeting. Co-ooption may be used to fill vacancies between
elections, subject to confirmation at the next AGM.|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| |||| |||| |||| |||| **2** ## **APPENDIX 1** ## **Achievements and performance** **Summary of the main achievements of the charity during the financial period** During the financial period, the charity delivered a wide range of activities that advanced the Royal British Legion's purpose of supporting serving personnel, veterans and their families. Regular veterans breakfasts, weekly support sessions and accessible meeting spaces provided practical and emotional assistance, helping reduce isolation and strengthening community connections. Specialist agencies were hosted on site to offer targeted advice, ensuring members received appropriate support. The Branch successfully organised Remembrance parades, commemorations and coordinated with Poppy Scotland fundraising, maintaining our role as a focal point for civic remembrance. Our affiliated pipe band practised regularly, competed externally and performed at local services and events, enhancing community engagement and preserving tradition. Significant progress was made in modernising our ageing building, where the upper floor was fully stripped back and mould and structural issues addressed to create a modern office and meeting room with a private bathroom, improving our operational capacity and providing a safe professional space away from public areas. Social activities delivered through the Club including cabaret, bingo, dinner dances and community use of the function hall promoted wellbeing and strengthened social cohesion, while sessions for adults with support needs and social afternoons for senior citizens ensured our facilities remained inclusive and accessible to the wider public. A notable achievement was the recognition of our Chairman at the Dunfermline Press Community Champion Awards, where he received the Heart of Gold Award for exceptional service to the Armed Forces community and for creating a welcoming, inclusive venue that benefits the wider community. ## **Financial review** **Brief statement of the charity’s policy on reserves** ||| |---|---| |**Details of any deficit**
**Donated facilities and services (if any)**|no deficit| ||| ||| ||| **3** ## **APPENDIX 1** ## **Other optional information** ## **Declaration** **----- Start of picture text -----**
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s)
��
�� Norman McGregor David Arnott
��
Full name(s)
Norman McGregor David Sinclair Arnott
Position (e.g. Chair)
Chairman Treasurer
Date
13/7/26 13/7/26
**----- End of picture text -----**
**4** - !" wxy{|}~{wxy||w~y{y{~x - %& � - � � � - �� /"!"!0") 123*""45" - �� z z z z z 3!0"+)6**) 2z +""+7 �� - # � $�� 8�:",�1;+3+""+-) � ""+4) +02"."� 6)"4"4) ,�)6"11)3 +-) � 11)* 1"."� - '�� <""!+(")*�+�*"�)6""+ *:3+""= >"+!" /?1)2 *7(")*�" *�*"�@AABC1 *" $�� "+C11)3 +/?1)2 *7D"532) +@AAE/+!" *"*7F:"1� � 3+""+� � � 1) +*" "3*"G3"!" )6D"532) � HA/H7/*7)6"C11)3 +� � D"532) +� *)"+ )442F=+!"+4) +02)"I! ""11)3 ++"G3"*3 *"+"1) � - %��# �JJ/H7/17)6"C1 *)+"<""4132!"+>"1)!")!" ) F -"I! ) +1"*)3 11)* 1"<D"532) HH)6"@AAEC11)3 + D"532) +Fz z C "I! ) 123*"+ ">"<)6"11)3 5"1)*+L"40" - �1� * �1)!4+) � �)6"11)3 +� �4"+" "*� <�)+"� �"1)*+F=�2+)� 123*"+� - 9 ��1) +*") � � )6� � �3 3+32"!+� �)*+12)+3"+� "�11)3 +� *+""L+� � � � - �� "I42 ) +� 6)! "� 3+""+�1) 1" 5� +31� �!"+F:"�4)1"*3"+� � 3 *"L" � *) )4)>*"� �22�"">*" 1"� �<)32*� 0""G3"*� � �3*� � *M1) +"G3" 2M� =*)� )"I4"++� � �3*��)4 ) � ) ">"<� � >" 0�"�11)3 +F� � � � � = "�1)3+"� � )6�!�"I! ) M� � � )!"� +1)!"� )!�" ) � N)"� � � � - K �� *+12)+"*� ) "�1"*� �45"OP�� HF <15>"+!""+) 02"13+")0"2">" !"2"+4"1" � �� - "G3"!" +Q � � � � � � �� - R )L""411)3 5� � �"1)*+� 11)* 1"� �<+"1) � JJ/H7� �/7)6"@AAB� C1 *� �D"532) � �J�)6"� @AAEC11)3 +� � D"532) +M� � *�� - R �)4"4"� �11)3 +� <1� �11)*� <�5 "�11)3 5� � "1)*+� *1)!42< D"532) S)6"@AAEC11)3 +D"532) + - �� >" )0"" !"M) � � � � � � � �� - @F )<1M !)4 ) M" ) +)32*0"*< )*")" 02" 4)4" � � � �� - % #TTU VU �� - W U� � � � � � � � � � � �� - � � � � � - [ U� �� 3 *"+ * 5�)6�"�11)3 +�)�0"�"1"*F - ¡¢£¤ - �}z z � � - 98� 9� - X9 Y Z��$� 6"*) )442F=6"<)*+*)442M+")3)+"!"+<1>"1)!"))3" ) ) " Y �$ZU� ockpeiqmgor - � z z - O(2"+"�*"2""�"�<)*+� �"�01L"+�� z Enter charity name below Enter SC No. below **THE ROYAL BRITISH LEGION SCOTLAND DUNFERMLINE SC021173 BRANCH** ||**BRANCH**||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |||**Receipts andpayments accounts**|||||||||| ||**For the period**
**from**|Period sta||rt date||**to**|Period||end date||| |||Day|Month||Year||Day|Mon|th|Year|| |||�|��|��|��||��|��|��|**2025**|| ||||||||||||| |**Section A Statement of receipts and payments**|||||||||||| |**A1 Receipts**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**||**Expendable**
**endowment**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|||**Permanent**
**endowment**
**funds**
**to nearest £**||**Total funds**
**current period**
**to nearest £**||**Total funds last**
**period**
**to nearest £**| |Donations|**135**|**-**||**-**|||**-**||**135**||**116**| |Legacies|**-**|**-**||**-**|||**-**||**-**||**-**| |Grants|**-**|**-**||**-**|||**-**||**-**||**-**| |Receipts from fundraisingactivities|**-**|**-**||**-**|||**-**||**-**||**-**| |Gross tradingreceipts|**-**|**-**||**-**|||**-**||**-**||**-**| |Income from investments other than
land and buildings|**-**|**-**||**-**|||**-**||**-**||**-**| |Rents from land & buildings|**200**|**-**||**-**|||**-**||**200**||**1,000**| |Gross receipts from other charitable
activities|**191,422**|**-**||**-**|||**-**||**191,422**||**159,498**| ||||||||||**-**||**-**| |**_A1 Sub total_**|**191,757**|**-**||**-**|||**-**||**191,757**||**160,614**| |**A2 Receipts from asset &**
**investment sales**||||**-**
**-**|||||||| |Proceeds from sale of fixed assets|**-**|**-**||**-**|||**-**||**-**||**-**| |Proceeds from sale of investments|**-**|**-**||**-**|||**-**||**-**||**-**| |**_A2 Sub total_**|**-**|**-**||**-**|||**-**||**-**||**-**| |**_Total receipts_ **
**A3 Payments**|||||||||||| ||**191,757**|**-**||**-**|||**-**||**191,757**||**160,614**| |||||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|||||||| |Expenses for fundraising activities|**-**|**-**||**-**|||**-**||**-**||**-**| |Gross trading payments|**-**|**-**||**-**|||**-**||**-**||**-**| |Investment management costs|**-**|**-**||**-**|||**-**||**-**||**-**| |Payments relating directly to charitable
activities|
**162,860**|**-**||**-**|||**-**||**162,860**||**162,138**| |Grants and donations|**-**|**-**||**-**|||**-**||**-**||**-**| |Governance costs:||||**-**|||**-**||**-**||| |Audit / independent examination|**-**|**-**||**-**|||**-**||**-**||**-**| |Preparation of annual accounts|**450**|**-**||**-**|||**-**||**450**||**600**| |Legal costs|**-**|**-**||**-**|||**-**||**-**||**-**| |Other|**-**|**-**||**-**|||**-**||**-**||**-**| ||||||||||**-**||| |**_A3 Sub total_ **|**163,310**|**-**||**-**|||**-**||**163,310**||**162,738**| |**A4 Payments relating to asset and**
**investment movements**||||**-**
**-**|||||||| |Purchases of fixed assets|**-**|**-**||**-**|||**-**||**-**||**-**| |Purchase of investments|**-**|**-**||**-**|||**-**||**-**||**-**| |**_A4 Sub total_ **|**-**|**-**||**-**|||**-**||**-**||**-**| |**_Total payments_ **
**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|||||||||||| ||**163,310**|**-**||**-**|||**-**||**163,310**||**162,738**| ||||||||||||| ||**28,447**|**-**||**-**|||**-**||**28,447**||**2,124)**
**(**| ||||||||||||| ||**-**|**-**||**-**|||**-**||**-**||**-**| ||||||||||||| ||**28,447**|**-**||**-**|||**-**||**28,447**||**2,124)**
**(**| Page 6 **THE ROYAL BRITISH LEGION SCOTLAND DUNFERMLINE BRANCH SC021173 Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**63,462**
**28,447**|**Restricted funds**
**to nearest £**
**-**
**-**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|||**-**|**-**|**63,462**|**65,586**| ||Surplus / (deficit) shown on receipts and
payments account|||**-**|**-**|**28,447**|**2,124)**
**(**| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**91,909**|**-**|**-**|**-**|**91,909**|**63,462**| |||-|
-|
-|
-|
-|
-| |||||**Fund to which**|**asset belongs**|**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||Furniture,fittings and equipment (at cost)||GEN|ERAL||**8,891**|**8,891**| ||Stock||GEN|ERAL||**1,500**|**1,500**| ||VAT refund||GEN|ERAL||**-**|**831**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**|**10,391**|**11,222**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||VATdue|||GENE|RAL|**2,248**|**-**| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**2,248**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature***|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| Page 7 **THE ROYAL BRITISH LEGION SCOTLAND DUNFERMLINE BRANCH** **SC021173** ## **Section C Notes to the Accounts** **C1 Nature and purpose of** ONE GENERAL FUND FOR THE UNRESTRICTED PURPOSES OF THE CHARITY ONLY. **funds** _(may be stated on analysis of funds worksheets)_ |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C3b Trustee remuneration -**
**details**
**C2 Grants**
**C4b Trustee expenses -**
**details**
**C6 Other information**
**C5 Transactions with**
**trustees and connected**
**persons**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---|---| ||||||| ||||||| ||||||| ||||||| ||||||| |||||**Total**|**-**
| ||||||| ||If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)||||�| ||**Authority under which paid**||||**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)|||this box|�| |||**Nature of transaction**||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||**Nature of relationship**|||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| Page 8 **SC021173** ## **THE ROYAL BRITISH LEGION SCOTLAND DUNFERMLINE BRANCH** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---| ||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |Donations|**135**|||||**135**||**116**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**135**||**-**|**-**|**-**|**135**||**116**| ||**-**||**-**|**-**|**-**|**-**||**-**| ## **2 Grants** |**2 Grants**|||||||| |---|---|---|---|---|---|---|---| ||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**||**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| ||||||**-**||| ||||||**-**||| ||||||**-**||| ||||||**-**||| |**Total**|**-**||**-**||**-**||**-**| ||**-**||**-**||**-**||**-**| ## **3 Gross receipts from other charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| |Bar operations|**191,422**|||||**191,422**||**159,498**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**191,422**||**-**|**-**|**-**|**191,422**||**159,498**| ||-||-|-|-|-||-| ## **4 Payments relating directly to charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| |Bar costs|**111,705**|

||||**111,705**|

|**91,881**| |Insurance and licence|**2,990**|||||**2,990**||**2,230**| |Building costs|**29,934**|||||**29,934**||**60,620**| |Telephone costs|**816**|||||**816**||**765**| |Miscellaneous|**7,465**|||||**7,465**||**4,142**| |Entertainment|**2,000**|||||**2,000**||**500**| |Donation|**8,400**|||||**8,400**||**2,000**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**163,310**||**-**|**-**|**-**|**163,310**||**162,138**| ||reference error||-|-|-|reference error
#||-| 9 **SC021173** ## **THE ROYAL BRITISH LEGION SCOTLAND DUNFERMLINE BRANCH** **Additional analysis (2) 5 Breakdown of unrestricted funds** |**5 Breakdown of unrestricted funds**|||||||| |---|---|---|---|---|---|---|---| |**Receipts**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**General Fund**||**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |Donations|**135**|||||**135**|**116**| |Legacies|**-**|||||**-**|**-**| |Grants|**-**|||||**-**|**-**| |Receipts from fundraisingactivities|**-**|||||**-**|**-**| |Gross tradingreceipts|**-**|||||**-**|**-**| |Income from investments other than land and buildings|**-**|||||**-**|**-**| |Rents from land & buildings|**200**|||||**200**|**1,000**| |Gross receipts from other charitable activities|**191,422**|||||**191,422**|**159,498**| |**_Sub total_**
**Receipts from asset & investment sales**|**191,757**||**-**|**-**|**-**|**191,757**|**160,614**| |||||||-|| |Proceeds from sale of fixed assets|**-**|||||**-**|**-**| |Proceeds from sale of investments|**-**|||||**-**|**-**| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**191,757**||**-**|**-**|**-**|**191,757**|**160,614**| |||||||-|| |Expenses for fundraising activities|**-**|||||**-**|**-**| |Gross trading payments|**-**|||||**-**|**-**| |Investment management costs|**-**|||||**-**|**-**| |Payments relating directly to charitable activities|**162,860**|||||**162,860**|**162,138**| |Grants and donations|**-**|||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination|**-**|||||**-**|| |Preparation of annual accounts|**450**|||||**450**|**400**| |Legal costs|**-**|||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**163,310**||**-**|**-**|**-**|**163,310**|**162,538**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**163,310**||**-**|**-**|**-**|**163,310**|**162,538**| |||||||-|| ||**28,447**||**-**|**-**|**-**|**28,447**|**1,924)**
**(**| ||||||||| |||||||**-**|| ||||||||| ||**28,447**||**-**|**-**|**-**|**28,447**|**1,924)**
**(**| |||||||-|| |**Nature andpurpose of funds**|||||||| ||||||||| 10