**Royal British Legion Scotland Forres Branch (Scottish Charity Number SC030827)**
## **Financial Statements**
**For the year ended 31 October 2025**
SCOTT-MONCRIEFF & Co CHARTERED ACCOUNTANTS
**Royal British Legion Scotland Forres Branch Financial Statements For the year ended 31 October 2025**
## **Statement of Financial Activities Income and Expenditure Account**
|**2025**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**£**
**£**
**£**
**Income and Endowments from:-**
Donations to Branch
**15**
**-**
**15**
Other Incoming Resources:
**-**
**-**
**-**
Membership Subscriptions
**671**
**-**
**671**
Interest Received
**213**
**-**
**213**
Rent from Branch Club
**1,000**
**-**
**1,000**
**_______**
**_____**
_______
**1,899**
**-**
**1,899**
**_______**
**_____**
**_______**
**Expenditure On:-**
**Charitable Activities**
**_Direct Costs_**
Remembrance Wreaths (Recovery)
**(113)**
**-**
**(113)**
Other Donations
**750**
**-**
**750**
Depreciation of Equipment
**220**
**-**
**220**
**_______**
**_____**
**_______**
**857**
**-**
**857**
**_______**
**_____**
_______
**_Support Costs_**
Honoraria
**-**
**-**
**-**
Travel Expenses
**-**
**-**
**-**
Professional Fees and Miscellaneous
**442**
**-**
**442**
Capitation Adjustment
**900**
**-**
**900**
**_______**
**_____**
_______
**1,342**
**-**
**1,342**
**_______**
**_____**
**_______**
**Total Expenditure**
**2,199**
**-**
**2,199**
**_______**
**_____**
**_______**
**Income/(Deficit) and Net Movement in**
**Funds for the Year**
**(300)**
**-**
**(300)**
**Reconciliation of Funds**
Total Funds brought forward
**223,331**
**-**
**223,331**
**_______**
**_____**
**_______**
**Total Funds carried forward**
**223,031**
**-**
**223,031**
**_______**
**_____**
**_______**|2024
£
-
992
216
1,000
_______
2,208
_______
475
-
260
_______
735
_______
-
15
427
896
_______
1,338
_______
2,073
_______
135
223,196
_______
223,331
**_______**|
|---|---|
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**Royal British Legion Scotland Forres Branch Financial Statements For the year ended 31 October 2025**
## **Balance Sheet As at 31 October 2025**
||||**2025**||2024|
|---|---|---|---|---|---|
||**Note**|**£**|**£**|£|£|
|**Fixed Assets**|_3_||**187,697**||187,917|
|**Current Assets**||||||
|Stock||**201**||153||
|Debtors and Prepayments||**1,634**||900||
|Bank Deposit||**20,996**||20,784||
|Bank Current Account||**12,863**||15,112||
|||**________**||________||
|||**35,694**||36,949||
|**Current Liabilities**||||||
|Creditors and Accrued Charges||**(360)**||(1,535)||
|||**________**||________||
|**Net Current Assets**|||**35,334**||35,414|
||||**_________**||_________|
|**Net Assets**|||**223,031**||223,331|
||||**_________**||_________|
|**The Funds of the Charity**||||||
|Unrestricted Funds|_4_||**223,031**||223,331|
|Restricted funds|||**-**||-|
||||**_________**||_________|
|**Total Funds**|||**223,031**||223,331|
||||_________||_________|
These financial statements were approved by the Trustees on 17 December 2025 and signed on its behalf by:
-
Acting Chairman: **Iain Raynor** (Trustee)
Treasurer: **Nicky Macbeth**
(Trustee)
## **Statement of Trustees’ Responsibilities**
The Trustees are required to prepare accounts for each financial year, which give a true and fair view of the state of affairs of the Branch at the end of the financial year and the Income and Expenditure of the Branch for that period. In preparing the accounts the Trustees are required to:
- a. Select suitable accounting policies
- b. Make judgements and estimates that are reasonable and prudent
- c. Prepare the Accounts on the going concern basis unless the Branch is unlikely to continue in existence.
The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy, at any time, the financial position of the Branch. They 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.
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**Royal British Legion Scotland Forres Branch Financial Statements For the year ended 31 October 2025**
## **Notes on the Accounts**
## 1. **Accounting Policies**
- a. The Accounts have been prepared under the historical cost basis of accounting and in accordance with the Charities Accounts (Scotland) Regulations and the Statement of Recommended Practice-Accounting and Reporting by Charities.
- b. All income is included in the year in which the charity is entitled to receive.
- c. Fixed Assets are shown at cost or valuation. Depreciation has been changed so as to write off the cost of assets over their anticipated useful lives, at the following annual rates:-
Property Nil Equipment 15% Reducing Balance
2. **Membership Fees**
The Fees received for the year are analysed as follows:-
|Number
Ordinary Members
}
Associate Members
111
Family Members
Family OAP
}
Senior Citizens Ordinary
112
Senior Citizens Associate
____
Gross Fees (excluding Capitation Fees)
223
**____**|**Total**
**£**
**1,342**
**_____**|
|---|---|
|Allocated to
Branch
50%
671
Club
50%
671
____|**1,342**
**_____**|
|---|---|
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**Royal British Legion Scotland Forres Branch Financial Statements For the year ended 31 October 2025**
## **Notes on the Accounts (continued)**
|3.
**Fixed Assets**
**_At Cost/Valuation_**
At 1 November 2024 and 31 October 2025
**_Depreciation_**
At 1 November 2024
Charge for Year
At 31 October 2025
**_Net Book Value at 31 October 2025_**
_Net Book Value at 31 October 2024_
**4**
**Funds**
Balance at
1 November
2024
Incoming
£
£
**Restricted Funds**
poppyscotland
-
-
**Unrestricted Funds**
General Fund
223,331
1,899
_______
**______**
**Total Funds**
223,331
1,899
|Premises
Equipment
**Total**
£
£
**£**
186,450
3,357
**189,807**
_______
_______
**_______**
-
1,890
**1,890**
-
220
**220**
_______
______
**_______**
-
2,110
**2,110**
_______
______
**_______**
**186,450**
**1,247**
**187,697**
_______
______
**_______**
186,450
1,467
187,917
_______
______
**_______**
Outgoing
Transfer
between
Funds
**Balance at**
**31 October**
**2025**
£
£
**£**
-
-
**-**
(2,199)
-
**223,031**
**______**
**_____**
**_______**
(2,199)
**-**
**223,031**
|
|---|---|
## 5. **Accountancy and Independent Examiners Services**
Note that the Independent Examiners also provide additional services and have been engaged to prepare these Financial Statements prior to carrying out their examination.
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**Royal British Legion Scotland Forres Branch Financial Statements For the year ended 31 October 2025**
## **Independent Examiner’s Report to the Trustees of Royal British Legion Forres Branch**
I report on the Accounts of the Charity for the year ended 31 October 2025 which are set out on pages 1 to 4.
## **Respective Responsibilities of Trustees and Examiner**
The Charity’s Trustees are responsible for the preparation of the Accounts in accordance with the terms of the 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) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the Accounts as required under section 44(1) I 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 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 includes consideration of any unusual items or disclosures in the Accounts and seeks explanations from 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. My work has been undertaken to enable me to examine the Accounts on your behalf and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than to you as Trustees, for my work or for this report.
## **Independent Examiner’s 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
- to prepare Accounts 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 my opinion, attention should be drawn in order to enable a proper understanding of the Accounts to be reached apart from the following. In view of the absence of full records it has not been possible to confirm the completeness and accuracy of the amount received from Membership Fees.
**Alistair J Campbell** Chartered Accountant
Scott-Moncrieff & Co Chartered Accountants 39 South Street Elgin IV30 1JZ
Elgin 17 December 2025
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