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