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-se￿1¢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 examine￿9 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 Re￿iptS
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
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