REGISTERED CHARITY NUMBER: SC029018
ROYAL BRITISH LEGION SCOTLAND KIRKWALL BRANCH Accounts for the year ended 31 October 2025
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ROYAL BRITISH LEGION SCOTLAND KIRKWALL BRANCH
Independent Examiner's Report to the Trustees of Royal British Legion Scotland Kirkwall Branch
| report on the accounts of the charity for the year ended 31 October 2025.
## Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms ofthe Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Charity trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts 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 accounts records kept by the charity and a comparison ofthe accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations for the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## Independent examiners 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:
- to keep accounting records in accordance with Section 44(1)(a) 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. ai
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## Trustees' Report for the year ended 31 October 2025
Scottish Charity Number SC029018
## Trustees
## Charitable Purposes
The Charitable Purposes of The Royal British Legion Scotland Kirkwall Branch are:1.1 The prevention or reliefof poverty amongst men or women who have at any time honourably served with any branch of the naval, military and air forces of the Crown (whether Regular or Reserve); Royal Observer Corps and members of HM Coastguard; the Merchant Navy; the Forces of Allied Nations; the Women's Land Army; the Women's Timber Corps; Bevin Boys, members of the War Widows Association or Adult Cadet Instructors and their spouses, partners and dependants, hereinafter referred to as “ex-Service men and women";
1.2 The advancement of citizenship and community development by the encouragement ofco-operation between ex-Service men and women and others supporting the objects of RBLS through the establishment ofBranches, by promoting and encouraging volunteering and the principle of service to others and by perpetuating and honouring the memory ofthose who died in the service of their country through education of the public and through acts of rememberance;
1.3 The reliefof ex-Service men and women in need by reason of age, ill-health, disability, financial hardship or other disadvantage;
1.4 The advancement ofthe arts, heritage, culture or science by the promotion of music, including the music of pipe bands and military bands and the encouragement of participation in music by young people; by preserving war memorials and by promoting and parading ceremonial colours as a tribute to those ex-Service men and women who have died in the service of their country and as a symbol of belief in our common culture;
1.5 The advancement of public participation in sport;
1.6 The provision of recreational facilities and the organisation of recreational activities with the object of improving the conditions of life for ex-service men and women in particular and for members ofthe public generally;
1.7 Any other purposes that reasonably may be regarded as analogous to any of the preceding purposes.
## Activities and Achievements
The Charity continued to serve its members with events and actions for their benefit and enjoyment. Christmas dinners were continued for pensioner members to help their wellbeing and camaraderie.
## Reserves
The reserves generated should allow continuation of the work on a similar scale.
On12 Decemberbehalf ofthe2025 trustees aaa
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Office of the Scottish Charity Regulator $C029018
Receipts and payments accounts
Fortheperiod PO ae
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(31 |[_ to |[_ 2025 |
Section A Statement of receipts and payments
Unrestricted Restricted Sageeesanane deren Total funds Total funds last
funds endowment endowment
funds fans fiiiiie current period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest [£]
Ai Receipt:
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[Gross trading receipts =| a |
Income from investments other than
land and buildings
Gross receipts from other charitable
activities
At Sub total|_____€22,874 Pazera] [___ 43,731)
A2 Receipts from asset &
investmentromsalessale otheedsses [|
Proceeds rom sale ofinvestmentsA2Subtotal|| |
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A3 Payments
ressExonsracingor permensfndrisng ecbiies [ease| eess| [ara] |
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vemence costs: =| ers es) ee:
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Ad Sub total| 10,564] es| |eee
A4 Payments relating to asset and
| Puchesesinvestmentoffred movementsassets [|
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## ROYAL BRITISH LEGION SCOTLAND KIRKWALL BRANCH INCOME & EXPENDITURE ACCOUNT for year ended 31 October 2025
## 2024
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2025
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||||Income:-||||
|---|---|---|---|---|---|---|
||£|2,764.50|Subscriptions||£|9,560.00|
|||1,183.00|Fobs|||1,081.00|
|||2,101.53|Donations|||3,319.21|
|||959.00|Ties, Badgesand Lighters|||874.00|
|||1,030.00|Remembrance Dinner|||1,160.00|
|||4,027.00|ToteandTote Raffle|||4,366,00|
|||1,666.49|—_Bingo|||287,76|
|||-|Bonus Ball|||1,735,00|
|||-|Fundraising Events|||491,10|
|||13,731.52||||22,874.07|
||||Benevolence:-||||
|3,125.00|||SeniorCitizens Christmas Dinner|=|||
|2,550.20|||Remembrance Dinner|2,129.25|||
|353.84|||Remembrance Parade|118.34|||
|200.00|||Christmas Vouchers|330.00|||
|68.60|||Russian Convoy Remembrance|65.80|||
|225.00|||RoyalOak Remembrance|537.64|||
|46.50|||Vanguard Memorial|60.60|||
|207.40|||Anzac Memorial Day|-|||
|-|||VE Day|122.68|||
|-|||VJ Remembrance|24.00|||
|1,245.80|||Wreaths|60.00|||
|362.89|||Children's Christmas Party|429.89|||
|||8,385.23||||3,878.20|
|2,263.16|||Printing, Stationery and Advertising|2,129.21|||
|(250.60)|||Delegates Expenses|>|||
|333.47|||Insurance|350.15|||
|275.00|||Annual Accounts|275.00|||
|301.85|||General Expenses|358.03|||
|-|||Repairs and Renewals|702.18|||
|520.00|||Ties, Badges and Lighters|930.00|||
|880.30|||Telephone and Internet|893.34|||
|1,354.60|||Door Fobs|1,038.20|||
|||5,677.78||||6,676.11|
|||14,063.01|Total Expenditure|||10,554.31|
|||(331.49)|Surplus (Deficit) foryear|||12,319.76|
|||15107.03|Reserves brought forward|||14,775.54|
||£|14,775.54|Reservescarriedforward||£|27,095.30|
ROYAL BRITISH LEGION SCOTLAND KIRKWALL BRANCH
## asOctoberat 31 2025
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2024 2025
Current Assets
£ 2,741.00 Stock £ 3,232.00
12,715.42 Cash at Bank on Current Account 24,275.95
144.12 Cash on Hand 687.35
15,600.54 28,195.30
Less Current Liabilities
825.00 Sundry Creditors 1,100.00
£ 14,775.54 £ 27,095.30
Represented By
£ 15,107.03 Balance at 31 October 2024 £ 14,775.54
(331.49) Surplus (Deficit) for year 12,319.76
£ 14,775.54 £ 27,095.30
Signed as approved on 12 December 2025 by:-
—
Trustee
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