2025-10-31-accounts

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THE ROYAL BRITISH LEGION, SCOTLAND

NAIRN BRANCH

CHARITY NUMBER SC028997 COMMITTEE'S REPORT AND FINANCIAL STATEMENTS

31 OCTOBER 2025

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THE ROYAL BRITISH LEGION, SCOTLAND, NAIRN BRANCH

CONTENTS

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THE ROYAL BRITISH LEGION, SCOTLAND, NAIRN BRANCH

INFORMATION PAGE

FOR THE YEAR ENDED 31 OCTOBER 2025

The following were appointed at the Branch's Annual General Meeting held on 12 January 2025 and formed the basis of the Committee responsible for managing the Branch's affairs for the ensuing year. The following held office during the year and at the date this report was approved. —— ae Charity Number SC028997 _ la Independent Examiner Po The Roundel Auldearn NAIRN IV12 5HZ Solicitors R & R Urquhart Royal Bank of Scotland Buildings 20 High Street NAIRN IV12 4AX Bankers Royal Bank of Scotland Inverness Chief Office Unit 1 and 2 Falcon Square INVERNESS V2 3PP

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THE ROYAL BRITISH LEGION, SCOTLAND, NAIRN BRANCH

COMMITTEE'S REPORT

FOR THE YEAR ENDED 31 OCTOBER 2025

The trustees, who are also the Branch Committee of the charity, submit their annual report and the financial statements for the year ended 31 October 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102"), including the provisions of Section 1A relevant to small entities, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Structure, governance and management

The charity is an unincorporated association and is governed by the constitution of the Royal British Legion for Scotland and Nairn Branch rules.

In accordance with OSCR recommendations the charity is aware of the requirement to formally train new trustees in preparation for their roles as charity trustees.

Trustees' responsibilities statement

The Committee is responsible for preparing the Committee's Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the Committee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Committee is required to:

• select suitable accounting policies and apply them consistently;

• observe the methods and principles in the Charities SORP 2015 (FRS 102);

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Committee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

All Committee members receive a copy of the "Summary Guidance for Charity Trustees" issued by OSCR and the Committee members are made aware of their responsibilities as part of the induction process. :

Risks and uncertainties

The Branch Committee have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

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Objectives and activities

The principal function of the charity is to raise and co-ordinate funds for the purpose of assisting ex-service men and women and their dependants. Secondary functions of the charity are collection of capitation fee income, administering matters of the legion including the poppy appeal, sale of badges and ties, raffles, and the management of a property.

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THE ROYAL BRITISH LEGION, SCOTLAND, NAIRN BRANCH

COMMITTEE'S REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

Achievements and performance

The Branch has had a very busy year and is summarised as follows:

• The Branch raised £10,371 for Poppy Scotland, and raised through combined Branch and Club work £602 for Erskine Homes and £550 for the Gurkhas.

• Continue to actively parade colours and attend, at every opportunity, dedication services, armed forces celebrations and formal acts of Remembrance around the Highlands and Islands (H&l) Area.

• In May we celebrated and commemorated VE Day 80 years on. On Thursday 8th May 2025, multiple services at war memorials with a piper and standartd bearer in attendance with the Lord Lieutenant laying wreaths accompanied by Bob Towns at Croy, then Cawdor, Ardclach, Auldearn, ending in Nairn with planned arrival, soup, sandwiches and refreshments afterward at Nairn Legion Club. In the afternoon Legion committee members including a colour party attended 9 local graves (8 in Nairn, 1 in Cawdor), where a short service was performed with members laying poppy crosses at individual graves.

• Armed Forces Day - Nairn Legion paid tribute to our Armed Forces Day with a short flag raising service on 24th June. The Lord Lieutenant, Nairn Provost were in attendance, supported by the President, Legion Members, Veterans and members of the public.

• Friday 15th August we remembered VJ Day, with a service at the Nairn War Memorial and wreath laying ceremony. Immediately following this | unveiled a new plaque in the Legion garden commemorating the same event.

• Remembrance Sunday - Once again, our commitment to honouring and remembering the fallen was demonstrated Veteransduring our andannual YouthArmistice OrganisationsDay parade. parading.The Thechurch Paradeservice washeld led byat theaParish Church this year withthe NairnLegionnaires, & District Pipe Band. The Parade this year was commanded by Tom Brown who stepped down from his intended duty of drum major to take the Parade. The sum of all this wasa fitting and respectful tribute to those we honour. Distinguished guests, including the Lord Lieutenant, Provost and President, laid wreaths during the War Memorial Service, alongside Service personnel, veterans and representatives from various organizations. The War Memorial Service was led by three local ministers with the last post being played byJ Wreaths were also laid by Branch members at the following War Memorials - Cawdor, Auldearn, Ardclach, with the Standard and Colour also being paraded on that day at the Ardersier War Memorial.

• War Memorial - The Nairn and District War Memorial received full marks at the Highland & Islands Area competition and was awarded the Area Best Kept War Memorial with Large Community Garden. It was commended for its superb floral displays, well-maintained stonework and a i j s are extended to the committee and Council gardeners, in particular to our —_ their dedication and hard work as the driving force behind this success. In the national competition we were one point short of full marks, however the one point was deducted for some of the names being slightly faded on the Memorial, a point of contention as this we consider to be the property of the Commonwealth War Graves Commission and not something we should be carrying unsanctioned maintenance on.

• Culture and Charitable Support - We continue to actively support the arts and we sponsor local groups to promote Scottish culture. Specifically providing support to the Nairn & District Pipe Band and the Nairn & District Scottish Country Dancers. Our involvement in inventorying medals for display and arranging military memorabilia showcases our dedication to preserving and sharing our rich military history.

Financial review

The annual Poppy Appeal collection was slightly up by £120 from £10,251 to £10,371. Included in donations was a grant of £10,000 from the National Lottery Community Fund towards the cost of improvements to the toilet facilities located within the Branch property. Other trading income streams were comparable to the previous year, however capitation fees were up by £315 from £1,905 to £2,220 which was encouraging and an increase in Members.

Included in expenditure is a payment of £10,000 to the Club Refurbishment Fund. This sum has been donated from the Branch towards the Club project of upgrading the toilet facilities as Tenant's improvements to the Branch premises, Other expenditure items were comparable to the previous year.

The Branch has recorded a surplus, before the depreciation charge, of £3,197 (2024 - £2,055) for the year. The depreciation charge amounted to £10,822 (2024 - £10,918). At the year end the charity had total funds of £381,168 (2024 - £388,793) consisting of restricted funds of £1,559 (2024 - £1,817), designated funds of £50,000 (2024 - £50,000) and general unrestricted funds of £329,609 (2024 - £336,976). Included in general unrestricted funds is a property revaluation reserve of £293,000 (2024 - £301,879).

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THE ROYAL BRITISH LEGION, SCOTLAND, NAIRN BRANCH

COMMITTEE'S REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

Financial review

(Continued)

Itis the policy of the charity that general unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's of general unrestricted expenditure (including depreciation), amounting to a minimum of £4,000. The Branch Committee consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's activities while consideration is given to ways in which additional funds may be raised.

Plans for future periods

The Branch will continue in its usual activities, and support the Nairn British Legion Club. On completion of upgrading the property, the Club's annual rent was to be reviewed, taking cognisance of its current trading position and financial position. The Branch Committee reveiwed the Club's rent at its meeting held on 2 February 2025 and agreed to leave the charge at the current level.

On behalf of the Branch Committee and dated 25 January 2026

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INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF

THE ROYAL BRITISH LEGION, SCOTLAND, NAIRN BRANCH

| report on the financial statements of The Royal British Legion, Scotland, Nairn Branch for the year ended 31 October 2025, which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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, | do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in any material respect the requirements: (a) to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

2. (b) to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met; or

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Use of my report

This report is made solely to the charity's trustees, as a body, in accordance with the rules of the Branch. My work has been undertaken to enable me to undertake an independent examination of the Branch's financial statements on behalf of the charity's board of trustees and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the Branch and the Branch's members as a body, for my work or for this report.

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(non-practicing member of the Institute of Chartered Accountants of Scotland)

The Roundel Auldearn NAIRN IV12 5HZ 25 January 2026

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THE ROYAL BRITISH LEGION, SCOTLAND, NAIRN BRANCH

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 OCTOBER 2025

				2024		2024
	Note	£	£	£	£	£
		General	Designated Restricted		Total	Total
Income from:
Donations and legacies	3
Capitation Fees		2,220	-	-	2,220	1,905
Donations		-	-	-	-	287
Haig Fund Collections		-	-	10,371	10,371	9,542
VolunteerAward - CAE		-	-	-	-	5,645
National Lottery Community Fund		10,000	-	-	10,000	-
Other trading activities	4
Wreaths		496	-	-	496	471
Hall Hire		500	-	-	500	500
Armistice Day Parade		576	-	-	576	642
Comradeship		-	-	-	-	70
Club Rent		3,300	~	-	3,300	3,300
Area Office Rent		12	-	-	12	12
Total Income		17,104	-	10,371	27,475	22,374
Expenditure on:
Raising funds	5
Capitation Books		1,800	-	-	1,800	1,851
Wreaths		1,070	-	-	1,070	1,291
Charitable activities	6
WelfareTravel Expenses		16	-	-	16	50
Postage, Stationery & Advertising		210	-	-	210	13
Travel Expenses to Edinburgh		-	-	-	-	287
Club Refurbishment Fund		10,000	-	-	10,000	5,645
Haig Fund		-	-	10,371	10,371	10,251
Armistice Day Parade		179	-	-	179	320
D-Day Commemorations		-	-	-	-	169
D-Day Commemorations		49	-	-	49	-
Kids Party		87	-	-	87	63
Comradeship Travel Expenses Sponsorship		- 300	- -	- -	- 300	70 100
Bank Charges		96	-	-	96	109
Independent Examination Fee		100	-	-	100	100
Depreciation Charge		10,564	-	258	10,822	10,918
Total expenditure		24,471	-	10,629	35,100	31,237
Net(expenditure) /income		(7,367)	-	(258)	(7,625)	(8,863)
Transfer between funds		-	-	-	-	-
Netmovement infunds		(7,367)	-	(258)	(7,625)	(8,863)
Reconciliation offunds
Total funds brought forward		336,976	50,000	1,817	388,793	397 656
Totalfundscarriedforward		329,609	§0,000	1,559	381,168	388,793

The above items of income and expenditure have been generated from continuing operations.

The notes on pages 8 - 12 form part of these financial statements

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THE ROYAL BRITISH LEGION, SCOTLAND, NAIRN BRANCH

BALANCE SHEET

AS AT 31 OCTOBER 2025

	Note	2025		2024
		£	£	£	£
Fixed Assets
Property Improvements
Net Book Value per LastAccounts	15	349,444		359,722
Additions		-		-
Revaluation		-		-
		349,444		359,722
Depreciation for Period		(10,278)		(10,278)
			339,166		349,444
Office Equipment
Net Book Value per LastAccounts		3,625		4,265
Additions		-		-
		3,625		4,265
Depreciation for Period		(544)		(640)
			3,081		3,625
			342,247		353,069
Current Assets
Wreaths in Stock		1,748		1,070
Other Debtors		12		-
Bank Current Account		37,461		34,907
		39,221		35,977
Creditors: amounts falling due within one year
Trade Creditors		-		-
Other Creditors	16	200		153
Accrued Expenses		100		100
		300		253
Net currentassets			38,921		35,724
NETASSETS			381,168		388,793
Funds ofthe charity	10
General Fund	13		36,609		35,097
Designated Fund	12		50,000		50,000
Restricted Fund	11		1,559		1,817
Revaluation Reserve	13		293,000		301,879
Totalcharityfunds			381,168		388,793

These financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of ireland (FRS 102).

These financial statements on pages 6 to 12 were approved by the committee on 25 January 2026 and are signed on its behalf by:

The notes on pages 8 - 12 form part of these financial statements

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1 ACCOUNTING POLICIES

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THE ROYAL BRITISH LEGION, SCOTLAND, NAIRN BRANCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Charity information

The Royal British Legion, Scotland, Nairn Branch is a charity registered in Scotland with OSCR. The registered office is The Royal British Legion, Scotland, Nairn Branch, Cawdor Street, Nairn, IV12 4QD.

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a) Accounting convention
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These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” ("FRS 102”), including the provisions of Section 1A relevant to Small Entities, Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

b) Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for at least the next 12 months. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

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Cc) Income
Income represents monies received excluding value added tax from capitation fees,
rental income, donations and various collections.
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All income is included in the statement of financial activities when the charity is legally entitled to the income, receipt is probable and the amount can be quantified with reasonable accuracy.

d) Expenditure All expenditure is accounted for on an accruals basis when a present legal or constructive obligation exists, a transfer of economic benefits is probable and the amount can be measured or estimated reliably. Expenditure has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.

6) Depreciation Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

All tangible fixed assets costing more than £100 are capitalised. Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

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Property Improvements 2% on cost Office Equipment 15% reducing balance

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1 ACCOUNTING POLICIES

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THE ROYAL BRITISH LEGION, SCOTLAND, NAIRN BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

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f) Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

• g) Stocks Stocks are valued at the lower of cost and net realisable value.

• h) Cash and cash equivalents

Cash and cash equivalents includes funds held in bank accounts which are readily accessible.

• i) Financial instruments

• The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting end date.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest method. Financial liabilities classified as payable within one year are not amortised.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

i) Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Committee in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Committee for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

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THE ROYAL BRITISH LEGION, SCOTLAND, NAIRN BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

4 ACCOUNTING POLICIES

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(Continued)
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k) Taxation

The Branch is treated for corporation tax purposes as being mutually trading and is not liable for UK Corporation Tax on its trading profits. The investment income generated by the Branch is subject to corporation tax but an exemption is currently in place to remove this charge if the level of investment income remains belowa certain level.

• 2 CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

The trustees consider there to be no critical judgements or key sources of estimation uncertainty.

• 3 INCOME FROM DONATIONS AND LEGACIES

Income from donations and legacies totalled £22,591 (2024 - £17,379) of which £12,220 (2024 - £7,837) was general unrestricted and £10,371 (2024 - £9,542) was restricted.

4 INCOME FROM OTHER TRADING ACTIVITIES

The income from other trading activities totalled £4,884 (2024 - £4,995) and was general unrestricted in both financial periods.

5 EXPENDITURE ON RAISING FUNDS

Expenditure on raising funds was £2,870 (2024 - £3,142) and was general unrestricted in both financial periods.

6 EXPENDITURE ON CHARITABLE ACTVITIES

Expenditure on charitable activities was £32,230 (2024 - £28,095) of which £21,601 (2024 - £18,249) was general unrestricted and £10,629 (2024 - £9,846) was restricted.

7 BRANCH COMMITTEE

No Committee member has received any remuneration or reimbursement of expenses during the year. The charity has not incurred expenses on behalf of committee members during the year. 8 EMPLOYEES There were no employees during the current or prior financial year.

• 9 FINANCIAL INSTRUMENTS

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2025 2024
£ £
Carrying amount of financial assets
Measured at amortised cost 29,221 25,977
Carrying amount of financial liabilities
Measured at amortised cost 300 253
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During the year total investment income of £3,312 (2024 - £3,312) was recognised in relation to financial assets measured at amortised cost.

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THE ROYAL BRITISH LEGION, SCOTLAND, NAIRN BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

10 ANALYSIS OF NET ASSETS BETWEEN FUNDS

	General	Designated	Restricted	Total
	Fund	Funds	Funds
	£	£	£	£
Fund balances at 31 October 2025
are represented by:
Tangible fixed assets	300,688	40,000	1,559	342,247
Current assets	29,221	10,000	-	39,221
Creditors: amounts falling due within	(300)	-	-	(300)
one year
	329,609	50,000	1,559	381,168

11 RESTRICTED FUNDS

Restricted funds comprise the following balances of donations and grants held on trust for specific purposes:

	Opening				Closing
	balance as				balance as
	at 01				at 31
	November				October
	2024	Income	Expenditure	Transfers	2025
	£	£	£	£	£
Solarpanel fund	1,817	-	(258)	-	1,559
Haig fund	-	10,371	(10,377)	-	-
	1,817	10,371	(10,629)	-	1,559

The solar panel fund represents funds received to purchase and install solar panels at the Branch property.

The Haig fund represents funds received in relation to the Remembrance Day Parade.

42 DESIGNATED FUNDS

The following designated funds have been set aside out of the general fund by the Committee for specific purposes:

purposes:
			Opening				Closing
			balance as				balance as
			at 01				at 31
			November				October
			2024	Income	Expenditure	Transfers	2025
			£	£	£	£	£
Structural	repair	fund	50,000	-	-	-	50,000

The Structural repair fund represents funds set aside to cover major structural repairs to the Branch property.

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THE ROYAL BRITISH LEGION, SCOTLAND, NAIRN BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

13 STATEMENT OF MOVEMENTS ON UNRESTRICTED FUNDS

	Revaluation Reserve	General Fund
	£	£
Balance at 1 November2024	301,879	35,097
Deficit forthe Year	-	(7,367)
Revaluation Reserve Transfer	(8,879)	8,879
Balanceat31October2025	293,000	36,609

• 14 CONTROL

The charity is controlled by the Branch Commitiee as trustees on behalf of the members.

• 16 PROPERTY

The Branch property was revalued during the year ended 31 October 2022 at a figure of £370,000; giving rise to a revaluation reserve movement of £93,718. The Branch Committee are satisfied that the current carrying value of £339,166 is appropriate.

The depreciated net book value based on original cost at 31 October 2025 amounts to £45,287 (2024 - £46,783).

16 RELATED PARTY TRANSACTIONS During the year the Branch received rent of £3,300 (2024 - £3,300) from Royal British Legion, Nairn Club, which shares common control through the Committee members.

Included within other creditors at the year end is a balance of £200 (2024 - £153) due to Royal British Legion, Nairn Club.

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