2025-10-31-accounts

Royal British Legion (Scotland) - Invergordon branch Report of the Independent Examiner to the Trustees SCO 29009 for the period from 1 November 2024 to 31 October 2025 I report on the accounts of the Charty for th8 period from 1 November 2024 to 31 Odober 2025 as submitted to OSCR. Respective ￿spOn￿bIlitieS of Trustsas and examiner The Charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Inveslment (Scotland) Act 2005 and the Chartties Accounts {Scotland) Regulations 2(X)6 (as am8nded). The Charty's Trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not appty. It is my responsibilty to examine the a¢¢ountsas required under section 44(1) (c) of the Act and lo state whether parti(xilar matters have come to my attention. 888is ofind8pendent 8X8Mine￿S statement My examination Is carTied out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the 8¢¢ounting rernrds kept by the Charty and a comparison of the accounts presented wrth those records. It also includes consideration of any unusual items or disdosures in the accounts. and seeks explanations fr(Mn the Trustees conceming such matters. The procedures undertaken do not provM4e all the evidence that woukl be required in an audit, arKI consequentty I do not express an audit opinion on the VI￿ gNen by the ' accounts. Indep8nd8nt examin8rfs statement In the course of my examinath'on, no matter has come to my attention 1. which gives me reasonable cause to believe thal in any material respect the requirements.. to keep accounting records in accordance with Section 44(1) {a) of the 2005 Act and Regulation 4of the 2006 Accounts Regulations {as aMer￿d). and to prepare accounts which accord wtlh the accounting ￿COrdS and comply wrth Regulation 9 of the2(KJ6 Accounts Regulations (as amended) have not been rnet, or 2. to which, in my opinion, attention shoukl be drawn in order to enable a proper understanding of the accounts to be reached. Robin Naim CA Kirkness Northfield Invergordon IV18 OLN Date.. 1 July 2026