APPENDIX 1 OSCR Trustees. Annual Report for the perlod Period stsrt date Period end dale Day Month Day Month Year Year Scottish Charty Regulator From 01 2024 To 31 10 2025 Reference and administration details Charity name other names charity is known by Registered charity number Charlty's prlnclpal address ROYAL BRITISH LEGION SCOTLAND COLDSTREAM BRANCH SC 028988 DRILL HALL HIGH STREET COLDSTREAM BERWICKSHIRE Postcode TD12 4DH Names of tho charity trustees on date of approval of Trustees. Annual Report Trustee name Office (if any) Dates acted if not for whole year Name of person {or l>ody) entitled to appoint trustee rfan Tom Hermiston Chairman Margaret Hermiston Elaine Lowery Michael Lowery Amanda Lyons Chris Lyons Jackie Hermiston Treasurer From 0710712025 Committee Committee Committee Committee Committee Russel Kirk Committee From 1910312025 10 11 12 13 14 15 16 17 18 19 20
APPENDIX 1 Reference and administration details continued Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) Name James Cockburn John Bassell Anne Le Dates acted if not for whole year 0111112024- 1111112024 0111112024 - 1910312025 0111112024 - 0710712025 Structure, governance and management Type of governing document Constitution Trustee recruitment and appointment Per Constitution Objectives and activities Charitable purposes For the relief of poverty and assistance in welfare, for the elderly and infirm. To benefit other charities with similar charitable ob'eclives. Summary of the main activities in relation to these objects Providing financial assistance and grants to individuals and organisalions and charities by way of donation. APPENDIX I Achievements and performance Summary of the main achievements of the charity during the financial period The charity received members subscriptions of £2,122 12024 - £4,877). The Charity received rent for the use of its premises in the year of £4,38112024- £4,790). Donations were received in the year of £332 12024 - £1291. Grants were receieved in the year of £NIL 12024 - £NILI.
Financial review Brigf statgmgnt on the charity's policy on reserves All reserves are held in the general fund. Detalls of any deflelt A net loss overall of £954 arose12024- net profit £1,314). Donated facilities and services {rf any) NIA APPENDIX 1 Other Optional Information
Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Slgnatures{sl Full name{sl Thomas Hermiston Margaret Hermiston Position le.g. Chairl Chairman Treasurer Date 26th May 2026 26th May 2026
APPENDIX 3 OSCR Scottlsh Charity Regulator Report to the trustees I members of Registered Charity number On the accounts of the charity for the period Independent examiner's report on the accounts Royal British Legion Scotland Coldstream Branch SC 028988 Period start dale Day Month Period end date Day Month Y&ar Year From 01 11 2024 To 31 10 2025 Set out on pages 11010 Iremember lo include the page numbers of additional sheets) Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordanTr with the terms of the Charities and Trustee Investment (Scollandl 2005 Act and the Charities Accounts Iscotlandl Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44111 Icl of the Act and to stale whether particular mallers have come lo my attention. My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl 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 seeks explanations from the Iruslees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, conse uenll I do not ex ress an audit o inion on the accounts. In the course of my examination, no Matter has come to my attention lother than that disclosed on the attached pagel Basis of independent examiner's statement Independent examiner's statement 1.which gives me reasonable cause lo believe that in any material respect the requirements.. .to keep accounting records in accordance with section 44111 la} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and .to prepare accounts which accord with the accounting records and comply with Regulation 9 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. Signed: Name: Relevant professional qualificationlsl or body lif any).. Address: Date: 26th May 2026 GILLIAN ADAMSON BSC IHONSI CA CTA RENNIE WELCH LLP ACADEMY HOUSE SHEDDEN PARK ROAD KELSO TD5 7AL
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give brief details here of any items that the examiner wishes to dis¢lo$e No matters lo highlight
APPENDIX 2 The Royal British Legion Scotland Coldstream Branch Recei tsand ments accounts SC028988 OSCR For the perfod fvorn Stottsh Charty Regulator to oi li 2024 31 io 2025 Section A Statement of receipts and payments UnrestCtEd funds Deslgnated funds RÈstrlcted funds Permanent èndowment funds to neare Total funds Currènt pèrfod Total funds last pèriod to neares1£ tv near1£ tvne4rest£ lo neire4t£ to neiTesf t A1 Recei Donations 332 332 Legacies Grants 387 367 372 Gross irAding reip1S Income from Invesltnents other th8 2,122 2,122 877 Rents from land & buildings Gross reGeipls from other chanta8 4,381 4,281 4,790 Aq Sub totsl 7,202 A2 Recelpts from asset & Invèstment salès Pr(Keeds from $8le of fixed 8ssets Prtteeds from sBle of InvesMentS A2 Sub total 7,202 7,202 10,448 A3 Payments Expenses lor lundr?ising actr¢rties Grosstr?ding paytnenls Investfflenl managemeDt costs Payrnenls relating directly lo charitable 1.815 1.815 1.713 377 377 1.260 Grants and donations Govemance cosis Audit I Independent examingtion Preparation of annu81 Accounts Legal ¢J)sls Other 5,964 5,964 6,161 A3 Sub totsl 8,156 8,156 9,134 A4 Paymènts ro18¢ing to 888Ot8nd Pur¢h28es of fixèd assets Pur¢h88e ol Investmènts A4 Sub totsl rotsip8yments 8.156 8.156 9.134 19S41 1.314 A5 Tran8fors to I Itroml fund8 Surplus /(dellcltJ foryear 19YI 1,314
APPENDIK2 The Royal British Legion Scotland Coldstream Branch Section B Statement of balances SC028988 Total current PErf(wJ to neare&iÈ Categorfes fund funds strtctidfund& funth I0&t£ lOTtIt£ toneate&tÈ toe&l£ tofte&testÈ 81 Cash funds C89h and bank b&lAnCe$ stBrt Ofyear Surplus I IdefK411 shown reIPtS a paymenis a¢c¢unt 5.263 5.263 3.949 19541 P541 Cash and bank balAnces Bt end ofyear IAgreeb4ances receIws4 paymEnt5 4,309 4,309 5,263 m4Tk•tv1lts¢n Lasty•ii t¢ nM*¢sl ToLIl Mv4utyrrf 4V41b L45tywa B3 Oth•rassè rwfrom Club UrKesthct8d 2,070 2,070 TotNI 2.070 2.070 D•falL% to Total Amounidu lestItel to neare&iÈ Dotsi LIStli tontetE 85 contingent liabilities Total slun byon•OriwotYust hahofalllm stqnature prfnt Name Dat¥ of approval Thomas Hermlston Ichalrmaii 281h May 2026 arysrd Hennision ITasurer h May2U26
APPENDIX 2 The Royal Brltlsh Leglon Scotland Coldstream Branch SC028988 Section C Notes to the Accounts C1 Natu and purpose of funds {n7ay be 5fated on analysis of funds w0$he8t$) For IhÈ relief of povÈrty 8nd 888lSt8n¢È In weare, for the elderly arKJ infirm. To rfil other charili&s with similar ch8ri1ab18 objective8. Typè of activity or project supported Numb•rol grants m4de C2 Grants Totsl C3a Trustse r8muneration If no remuner3tion was paid during the period lo 3ny charitytrustee or person connected lo a trustee cr05s this box lolherwise cotnplete section 3bl Authority underwhich paid C3b Trustee remuneratlon- details C4a Trustee expenses If no expenses were paid to any charity trustee during Ihe period then tross this box lotherwiae complÈie section 4bl Number of Irusts8s C4b Trustee expenses- details ConferÈnce costs p81d on bÈh81f of Tmstees 130 Tran$a¢fjon amountl£l ealan¢¢ outstanding at Nature of relationshi Nature of traiisaction ¢5 Transactions with trustees and connected persons C6 Other infom)ation The branch ovms the property from which Cokjsream RBLS Social Club operate$. No historical cost Is available for thi8 property.
4PPENDiX 2 The Royal British Legion Scotland Coldstream Branch SC028988 Additional analysis111 Analysls of r4c•lpts and paymènts l Donations Dè&l9hatèd ReslrfGl¢dfLrtv •ndowM•nl funds nMr•sl£ Tdal Tot listPeQd to rt•iMt£ t¢nMr•¢£ to n•irtst£ to n•iMst£ Donal1($ JJ2 332 ToLI1 129 2 Grants Unr•slrtct•d lund Expendwwe Peent endoinem ptrfod Tot tp T<>tsl 3 Gro$8 r•¢¥lW from othor¢h8rftabl• 0¢t1¥•$ Unr•slrfct4d lund Expendwwe Peent endoinenl Totil cuNnt pertod Total lott tOTellI 280 T<>tsl 4 Payments relating dIrectt0 charitable actmties UrreJlrfctd fund& Expènda Poymanént •ndowm•ni tunds rt4rt$1£ Reshlcledlund Tdal re Tot 118tpertod lunds t¢1$*£ io n•iMst£ Potw Wlreath Costs Warm Spa$ Commjmily Gr1 Rewym¢ni J77 377 200 578 Totsl 37T 37T
APPENDL¥2 The Royal Brltlsh Leglon Scotland Coldstream Branch SC028988 Additional analy5is121 5 8r•akdown of unrqstrktsdfunds UThtnEted fd2-EIr meoffund UnTh5trirtsd fur 1-ontor niThoffur bplow fund3-FnEBr meoflund rnFoflund ¢n•NI nds fun4$ p•fitr 332 JJZ iey 367 372 4877 2.122 Incomèlrcth Invéstrii8nisolh8rlhanlandand Rentsfvom IBnd & oss r8C&IPls fromoth8rchariLablé aUivIts&s Subtot41 4381 4.3B1 4790 280 10,448 7.202 Rec from a¥¥et &inve¥linEnt PrwpE¢$frpm sale oFinvesknpnls Sub rotal 7.202 7.202 10,448 Pa ments EensE5fprfulSin Is Ivrties Pa 37T 37T ¢oVernan(5t5 Audil I Ind8wdanlwAminalion Le9è1 a15$ 9,134 PaymbnlsrolatsJtts aS8•tand InYbstm•nt Purch&sesofhx£ 3w15 Purchas8olinvèslm8nts Sub total Toralpayments a156 9,134 19541 19541 Transf•rstol (from) funds Surplu$l(d•fick) foryear 19541 Naturq and of funds Forth8 18liefofpov8rtyglld assislanE8 Inwoare. forthe 8ld8rl8y arm1 Infirm. Tobon&filo1nércltI0swth$lM1lrcitsb(J8Cl9
APPÉNDLK2 Tha Royal British L10n Scotland Coldstream Branch SC028988 Additional analysis131 6 BroakdoMI tsf ro$trl¢tod funds wew1Fud Regefflerathn Account Restrtctedlund J-enternime of 4-enlerfi4Meol fund bdow fund bdow Tot e9are fund9 Tota funds last Re¢eipts Dations L8gaci8S ReIptS trcwTrfundrThJ aGtivrtie5 GrD5S trad0 receppts I0*froM Inv8Stm8nls Dth8rthan land and buihliws Rellts trorn land & lIdingS Gross iocel Isfrom othchan1abrt1S Sub total Rqceipts from 155ot & invw¥tment¥4lqg Procoods Irom sof fixad assèts Procééds trom Saof Inv8Stm8nts Sub lotal Tolalrecejpts Paymgnts EXTr$8f0rfUnraI Gross tradino payrnents lThveslmenl TragEmen1CC5 Payrnents retsting dIrectt0 activili8s GrantgalOnat1onS GovÈrnan¢e ¢o$is. actikntiiés Auditl Independent examina prepara11 of annual accounts alcosts Sub lotal Payments relating to È$$et Inve$tmÈnt movements Purcha5e5 offixwj a55els Purchase of Investments Sub total TotalpayNnert5 Transfèrs to I (from) fundg Nature and e of funds