The Black Isle Branch of the Royal British Legion Scotland Scottish Charity no. SC029753 Annual Report & Financial Statements For the Year Ended 31 October 2025
Trustee's Report The trustees have pleasure in presenting their report together with the financial statements and the independent examinerts report for Ihe year ended 31 October 2025. Reference & Administrative Information Charity Namè The name is The Black Isle Branch of the Royal Britssh Legion Scotland Chartty Number SC029753 Address Clo Lynn Adams, 7 Cromaty Mains Farm, Cromaty. Ross-shire, IVI18XS Current trustees Mrs Fiona Grist Mr M G Phillips other trustees who served durlng the year None Structure, Governance & Management Constitution The Branch is a charitable unincorporated association and the purposes and administration arrangements are set out in the conslilution.of the Royal British Legion Scotland (approved 1921., revisions 1950 to 2009) Appointment of Trustees All of the Branch's trustees are appointed by the members at the annual general meeling which is usually held in December each year. Management The trustees are responsible for the governance of the branch and hold at leasl four branch meetings per year where slrategic decisions are taken. Objectiyes and Activities Charltable purposes The purposes are to provide relief and support of those in need by reason of age, ill heafth, disabilty, financial hardship or other disadvantage, particularly ex-se1¢ernen and ex-servicewomen and their spouses. Activities The Garden of Remembrance in Fortrose continues lo be maintained by the branch. There were no other actsvilies Page 1
Achievements & Performance Maintenance ofGarden of Remembran Financial Review There was no income during the year (2024 £0) The only expenditure during the year was for wreaths for Remembrance Sunday {2024 £01 Reserves Pollcy As a result of the deficit of £139 for the year (2024 £0), the branch held total funds of £4,095 12024 £4,234) at the year end. Plans for Future Periods Due to the continued reduction in the number of members, the Branch has decided to close and become part of the Highland Branch, transferring all assets in the process. This has not Yet taken place and the branch is dormant. Approved by the Trustees and signed on their behalf F Grisl Chairman Date.. Page 2
Independent Examinerf3 Report For the Year Ended 31 October 2025 Independent Examiner's Report to the Trustees of The Black Isle Branch of the Royal British Legion I report on the financial ststements of the charity for the year ended 31 October 2025 which are set out on page 4. Rèspectlve responsibilities of trustees and examiner The Charity's Irustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scollandl Act 20051"the 2005 Acl") and the Charities Accounts (Scotland) Regulations 2006 las amended) I the 2006 Regulations.). The charity truslees consider that the audit requirement of Regulation 10{1} Id) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411){c) of the 2005 Act and to state whether particular matters have come to my attention. Basls of Independènt examine9 statement My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accoL*nls presented with those records.11 also includes consider81ion of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any suGh 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 examiner's statement In connection with my examination, no matter has come lo my attention.. which gives me reasonable causè to believe that in any material respect the quireMentS.. to keep accounting record5 in accordance with Section 44(1) lal 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 thé 2006 Accounls Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order lo enable a proper Ltnderstanding of the accounts to be reached. Name.. Address.. Signed.. Date.. /£/7/£6 Page 3
Statement of Receipts and Payments for the Year Ended 3111012025 Note Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Totsl Funds 2024 Receipts Voluntary ReiptS Donab'ons & Gift Aid Grants Legacy Fund Raising Bank Interest Wreaths Reimbursement Other Receipts Receipts Irom Charitable Activities Capilalion Total Receipts Payments Costs of Fund Raising Cost of Charitable Activities Grants & Donations Governance Costs Capitation Wreaths other Payments Total Payments 139 139 139 139 Surplusl{Deficit) for the year 11391 11391 Ststsment of Balances Funds Reconciliation Unreslricled Reslricled Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Cash and bank balances at start of year SurplusllDeficitl for the year Cash and bank balances at end of year 2,728 11391 2,589 1,506 4,234 {1391 4,095 4,234 1,506 4,234 Bank and Cash Balances Branch Current Account Memorial Garden Current Account Cash in hand 2,589 1,506 2,728 1.506 4,095 4,234 The restricted funds are solely for the maintenance of the Memofial Garden in Fortrose The notes on page 5 form an integral part of these accounts Approved by the l stees on . and signed on their behalf by'_ IF Gristl Chair IM G Phillips) Treasurer Page 4
Statement of Receipts and Payments for the Year Ended Notes to the Accounts for the year ended 3111012025 Basls of Accounting These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts {Scollandl Regulations 2006 las amended} Nature and purpose of funds Unreslricled funds are those that may be used al the discretion of the Iruslees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to4lay running of the Branch Restricted funds may only be used for specific purposes. Reslriclions arise when specified by the donor or where funds are raised for specific purposes. The restricted funds in the Bronch accounts relate to the Fortrose Memorial Garden 3 Related Party Transactions All trustees and officers agreed lo waive their honouraritjm 4 Donatlons Received Unreslricled Reslricled Funds Funds 2025 2025 Totsl Funds 2025 Total Funds 2024 Miscellanous Small Donations 5 Grants & Donations Made Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Totsl Funds 2024 Grounds maintenance Piper for Remebrance Parade Mi5cellanous Small Donations Page S