Charity registration number: SC029147
The Royal British Legion Scotland, Carnoustie Branch
Annual Report and Financial Statements for the Year Ended 31 October 2025
The Royal British Legion Scotland, Carnoustie Branch
Contents (continued)
| Branchinformation andProfessional Advisers | |
|---|---|
| 1 | |
| Trustee's Annual Report | |
| 2 to3 | |
| Trustee's AnnualReport | |
| 4 | |
| Independent Examiner's Report | |
| 5 | |
| StatementofFinancial Activities | |
| 6 | |
| Balance Sheet | |
| 7 | |
| Notes totheFinancial Statements | |
| 8to9 |
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The Royal British Legion Scotland, Carnoustie Branch
Branch information and Professional Advisers
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President
Chairman
Vice Chairman
Secretary
Solicitors BlackaddersBank of Scotland Building
Brothock Bridge
Arbroath
Angus
DD11 1NG
Bankers Royal3 High BankStreet of Scotland
Dundee
DD1 1SX
Independent Examiner Po
Accountants Walker Dunnett & Co
29 Commercial Street
Dundee
DD1 3DG
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The Royal British Legion Scotland, Carnoustie Branch
Trustee's Annual Report
31 October 2025. The members present the annual report together with the financial statements of the charity for the year ended Objectives The charity's Principal activity is to promote the aims and objectives of the Royal British Legion Scotland, perpetuation of which include, amongst others, the bringing about of Co-Operation of ex-servicemen and women, the the purpose of assistingthe memoryex-servicemen of those whoand died women.in service oftheir country and to raise and co-ordinate funds for Financial review AS a result ofthe gain in unrestricted funds of £23,665 which includes a loss of branch £3,180 in designated funds, the regarding the Food Share. held unrestricted funds of £221,004 split between general of £217,040 and designated of £3,964
Trustees and officers The trustees and officers serving during the year and since the year end were as follows: Members:
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The Royal British Legion Scotland, Carnoustie Branch
Trustee's Annual Report (continued)
Review of Developments, Activities and Achievements
Governance and Internal Control
The committee meetings are on a regular basis (10 meetings a year) to consider Bar, Membership, Events and Employee issues and discussions are made and progress requested at each meeting.
Risk Management
The Committee have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.
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The Royal British Legion Scotland, Carnoustie Branch
Trustee's Annual Report
The members are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions.
The members of the comittee are required by law to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Branch at the end of the year and of the results for the year then ended.
In preparing those financial statements, the members of the committee are required to select suitable accounting policies, as described on page 8, and then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable. The members of the committee must also prepare the financial statements on the going concern basis unless it is inapporpriate to presume that the Branch will continue in business.
The members of the committee are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Branch and to enable them to ensure that the financial statements comply with the Co-operative and Community Benefit Societies Act 2014.
The members of the committee are also responsible for safeguarding the assets of the Branch and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The members of the committee confirm that they have complied with these requirements.
Approved by the members of the committee on 19 January, 2026.
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The Royal British Legion Scotland, Carnoustie Branch
Independent Examiner's Report to the trustees of The Royal British Legion Scotland, Carnoustie Branch
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includeds consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, we do not express an audit opinion on the accounts.
ResponsibilitiesAs the charity’s membersand basis ofof The report Royal British Legion Scotland, Carnoustie Branch you are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity Committee Members consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is our responsibility to examine the accounts as requried under section 44(1) (c) of the Act and to state whether particular matters have come to our attention.
Independent examiner’s statement. In the course of my examination, no matter has come to my attention
- 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° to prepareRegulationsaccounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
have not been met, or 2. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
;
Walker Dunnett & Co 29 Commercial Street Dundee DD1 3DG
19 January 2026
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The Royal British Legion Scotland, Carnoustie Branch
Statement ofFinancial Activities for the Year Ended 31 October 2025
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||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Total|Total|
|Note|2025|2024|
|Income|£|£|£|
|and Endowments|from:|
|ExpenditureDonations andon: legacies|36,866|36,866|39,350|
|TotalRaising funds|—.|(13,201)TSS|—eels(13,201)|L_|(34,909)34,909)|
|Net|movementexpenditurein|funds|———s—=Ss(13,201)|iEs-(13,201)|L_|(34,909)34,909)|
|Reconciliation|of funds|23,665|23,665|4,44]|
|Total funds|brought forward|197,339|197,339|192,899|
|Total|SS|OE OL_192,899|
|funds carried forward|221,004|221,004|197,340|
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All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note
The notes on pages 8 to 9 form an integral part of these financial statements. Page 6
The Royal British Legion Scotland, Carnoustie Branch
(Registration number: $C029147) Balance Sheet as at 31 October 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible assets | 2 | 117,841 | 118,475 |
| Current assets | |||
| Stocks | 3 | 1,124 | 1,231 |
| Debtors | 4 | 21,160 | 18,758 |
| Cash at bank and in hand | 5 | 82,099 | 60,115 |
| 104,383 | 80,104 | ||
| Creditors: Amounts falling due within oneyear | 6 | (1,220) | (1,239) |
| Net current assets | 103,163 | 78,865 | |
| Net assets | 221,004 | 197,340 | |
| Funds ofthe charity: | |||
| Unrestricted income funds | |||
| Designated funds | 3,964 | 7,144 | |
| General funds | 217,040 | 190,196 | |
| Total unrestricted | 221,004 | 197,340 | |
| Totalfunds | 221,004 | 197,340 |
The financial statements on pages 6 to 9 were approved by the members, and authorised for issue on 19 January 2026 and on their behalf| Trustee
The notes on pages 8 to 9 form an integral part of these financial statements. Page 7
The Royal British Legion Scotland, Carnoustie Branch
Notes to the Financial Statements for the Year Ended 31 October 2025
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
The Royal British Legion Scotland, Carnoustie Branch meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Going concern
The members consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Tangible fixed assets : Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Stock
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
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The Royal British Legion Scotland, Carnoustie Branch
Notes to the Financial Statements for the Year Ended 31 October 2025 (continued)
| 2 | Tangible fixed assets | |||
|---|---|---|---|---|
| Land and | Furniture and | |||
| buildings | equipment | Total | ||
| £ | £ | £ | ||
| Cost | ||||
| At | 1 November 2024 | 114,250 | 25,892 | 140,142 |
| At | 31 October 2025 | 114,250 | 25,892 | 140,142 |
| Depreciation | ||||
| At | 1 November 2024 | - | 21,667 | 21,667 |
| Charge fortheyear | - | 634 | 634 | |
| At | 31 October 2025 | - | 22,301 | 22,301 |
| Net book value | ||||
| At | 31 October 2025 | 114,250 | 3,591 | 117,841 |
| At | 31 October 2024 | 114,250 | 4,225 | 118,475 |
| 3 | Stock | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Stocks | 1,124 | 1,231 | ||
| 4 | Debtors | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Due from Branch | 21,160 | 18,758 | ||
| 5 | Cash and cash equivalents | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Cash atbank | 82,099 | 60,115 | ||
| 6 | Creditors: amounts falling due within one year | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Accruals | 1,220 | 1,239 |
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The Royal British Legion Scotland, Carnoustie Branch
Detailed Statement of Financial Activities for the Year Ended 31 October 2025
| Total | Total | |||
|---|---|---|---|---|
| Unrestricted | 2025 | 2024 | ||
| £ | £ | £ | ||
| Donations andlegacies: | ||||
| Members fees | 2,565 | 2,565 | 1,780 | |
| Visitors and sundry donations | 3,710 | 3,710 | 3,856 | |
| Wreaths | 884 | 884 | 690 | |
| Hall Lets | 2,665 | 2,665 | 2,736 | |
| FoodBank | 9,534 | 9,534 | 10,059 | |
| TiesBadges etc Sales | 8 | 8 | 229 | |
| Grants receivable | 17,500 | 17,500 | 20,000 | |
| Total income | 36,866 | 36,866 | 39,350 | |
| Raisingfunds: | ||||
| Depreciation offixtures and fittings | (634) | (634) | (746) | |
| Repairs and maintenance | (2,649) | (2,649) | (28,017) | |
| Printing, postage and stationery | (103) | (103) | (425) | |
| Sundry expenses | 206 | 206 | (174) | |
| Wreaths | (1,437) | (1,437) | (1,132) | |
| FoodBank Costs | (5,570) | (5,570) | (2,915) | |
| OAP parties& other events costs | (1,069) | (1,069) | (3) | |
| ; | Entertaining | (745) | (745) | (257) |
| Accountancy fees | (1,200) | (1,200) | (1,240) | |
| Total expenditure | (13,201) | (13,201) | (34,909) | |
| Net income | 23,665 | 23,665 | 4,441 | |
| Other recognised gains and losses | ||||
| Other gains/losses | 23,665 | 23,665 | 4,441 | |
| Netmovement infunds | 23,665 | _23,665 | ann! |
This page does not form part of the statutory financial statements. Page 10