HM Hall Morrice Charlered Aceounlan15 ROYAL BRITISH LEGION SCOTLAND FRASERBURGH BRANCH STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED 31 OCTOBER 2025 ROYAL BRITISH LEGION SCOTLAND FRASERBURGH BRANCH CONTENTS Page Statement of Financial Activities Income and Expenditure A¢¢ount Balan￿ Sheet Notes fomiing part of the Accounts 4-5 ROYAL BRITISH LEGION SCOTLAND FRASERBURGH BRANCH STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED 31 OCTOBER 2025 Total Funds 2025 Total Funds 2024 Notes INCOMING RESOURCES Rent Capitation Fees Activities for Generating Funds 6,000 9,118 6,000 9.136 TOTAL INCOMING RESOURCES 19.762 RESOURCES EXPENDED Cost of Generating Fundraising Income Charitable Activities'.- Capitation Fees Staff Costs Conference Expenses Rates and Insurance Donations and Parties Property Repairs Sundry Expenses Governance Costs'.- Accountancy Fees 536 230 9,118 1,200 508 3,934 4,226 9,136 1,000 (432) 4,712 4,411 229 700 540 540 TOTAL RESOURCES EXPENDED NET MOVEMENT IN FUNDS {529) (357) Balances Brought FoTrvard 1 November 2024 Balances Carried Fo￿ard 31 October 2025 65,730 66,259 The above Funds are unrestricted. There We￿ no recognised gains or losses for 2025 and 2024 other than those included in The Statement of Financial Activities ROYAL BRITISH LEGION SCOTLAND FRASERBURGH BRANCH INCOME AND EXPENDITURE ACCOUNT FOR YEAR ENDED 31 OCTOBER 2025 2025 2024 INCOME Capitation Fees Rent 9,118 6,000 9,136 6,000 Bingo Income and Donations 19,762 EXPENSES Capitation Fees Rates 9,118 1,619 2,315 1.200 4.226 536 9,136 1,691 3,021 1,000 4,411 230 Insurance Honoraria Donations and Parties Bingo Books and Bingo Ma¢hin8 Accountancy Fees Property Repairs Sundry Expenses Conference Expenses 540 540 229 700 508 DEFICIT FOR THE YEAR (529) (357) ROYAL BRITISH LEGION SCOTLAND FRASERBURGH BRANCH BALANCE SHEET AS AT 31 OCTOBER 2025 2025 2024 FIXED ASSETS Herilable Property CURRENT ASSETS Debtors Bank - Current Account 19,998 17,444 CURRENT LIABILITIES Creditors NET CURRENT LIABILITIES NET ASSETS 65,730 66,259 CAPITAL ACCOUNT Opening Balance Deficit for year 66,259 529 @6,616 357 65,730 66,259 Approved by the Trustees on 16 March 2026 and signed on their behalf by ..WILMA MACKIE, Trustee ROYAL BRITISH LEGION SCOTLAND FRASERBURGH BRANCH NOTES FORMING PART OF THE ACCOUNTS FOR YEAR ENDED 31 OCTOBER 2025 Accounting policies 1.1 Basls of preparation Th8 financial stalements have been prepared under the historical Gosl convention with ilems recognised at cost or Iransaction value unless otherwise stated in the relevant noles to the accounts. The financial statements have been prepared in accordan￿ with the Slalement of Recommended Practi￿.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities AG¢ounts (Scollandl Regulations 2006 (as amended). 1.2 Incoming resources All incoming reSoUr￿S are included in the Statement of financial activities in the year in which they are receivable. 1.3 Resources expended Resou￿$ expended are included in the Statement of financial artivities on an accruals basis. 1.4 Tangible fixed assets Tangible fixed assets are stated * cost and no depreciation is provided for as the residual value is considered to be in excess of cost. 1.5 Cash and Gash equivalents Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in Gurrent liabilities. 1.6 Creditors Creditors are recognised where the charity has a present obligation resulting from a past evenl that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised al their settlement arnount. 1.7 Accumulated funds Unrestricted funds include incoming resources receivable or generated for the objects of the charity without future specified purpose and are available as general funds. These funds can be used in accordance with the charitable objectives. ROYAL BRITISH LEGION SCOTLAND FRASERBURGH BRANCH NOTES FORMING PART OF THE ACCOUNTS FOR YEAR ENDED 31 OCTOBER 2025 ACTIVITIES FOR GENERATING INCOME 2025 2024 Bingo Income Donations and Fundraising 2,493 3,782 4,644 5,236 COST OF GENERATING FUNDRAISING INCOME Bingo Books and Bingo Machine 536 230 REMUNERATION Two members of the committee received honorana during the year as follows - Treasurer Secretary 600 600 500 500 1,200 1,000