2025-10-31-accounts

The Royal British Legion Scotland — Bucksburn & District Branch

Charity Number: $C031106

Accounts for the year ended 31 October 2025

The Royal British Legion Scotland — Bucksburn & District Branch

Contents

	Page
Officials and advisors	1
Annual report ofthe trustees	2-3
Receipts and payments account	4
Statement of balances	5
Independentexaminer’sreport	6

The Royal British Legion Scotland — Bucksburn & District Branch

Officials and advisors

Trustees	MrJTaylor (Chairman)
	MrA Stewart (Secretary)
Principal address	23 Threave Circle
	Inverurie
	Aberdeenshire
	AB51 6AZ
Scottish CharityNumber	$C031106
Bankers	TSB Bank plc
	7-21a St Nicholas St
	Aberdeen
	AB10 1HE
Independent Examiner	Fiona Morgan
	Henderson Loggie
	1 Marischal Square
	Aberdeen
	AB101BL

1

The Royal British Legion Scotland — Bucksburn & District Branch

Annual report of the trustees

The trustees have pleasure in submitting their annual report and accounts for the year ended 31 October 2025.

The information set out on page 1 forms part of this report. The accounts comply with current statutory requirements and the constitution of The Royal British Legion — Bucksburn & District Branch.

The Royal British Legion — Bucksburn & District Branch

The Royal British Legion — Bucksburn & District Branch is registered with the Office of the Scottish Charity Regulator under Charity Number SCO31106. Particulars of the trustees and professional advisors along with relevant addresses are shown on page 1.

Structure, Governance and Management

There are currently two trustees. This is the minimum requirement per the constitution. In the event of one or both trustees resigning from office an extraordinary general meeting will be held.

Recruitment and Training

The trustees deal appropriately as regards induction and training for any new trustees appointed. This includes awareness of a trustee’s responsibilities, the governing document, administrative procedures and the history and approach of the charity. A new trustee receives copies of the previous year’s accounts, minutes of recent trustee meetings and a copy of the OSCR booklet “Guidance for Charity Trustees”, if appropriate.

Ongoing training is provided as appropriate for trustees to ensure they remain up to date in all matters concerning governance and their role as charity trustees.

Organisational Management

The Royal British Legion — Bucksburn & District Branch is administered under the supervision of the trustees who meet at least once a year.

Risk Management

The trustees have considered the major risks to which the charity is exposed, in particular those related to the finances of The Royal British Legion — Bucksburn & District Branch, and are satisfied that systems are in place to mitigate their exposure to the major risks.

Objects, Aims, Objectives and Activities

The prime objective of The Royal British Legion — Bucksburn & District Branch is:

• e to relieve the poverty amongst those who have at any time served with any Branch of the Naval, Military and Air Forces of the Crown;

• e the advancement of the citizenship and community development by and between ex-Service men and women;

• e the relief of ex-Service men and women in need; e the advancement of the arts, heritage, culture or science by promoting music; e the advancement of public participation in sport; e the provision of recreational facilities and activities to improve the conditions of life for ex-Service men and women; and

• ¢ any other purposes that reasonably may be regarded as analogous to any preceding purposes.

Financial review

The results for the year are set out in the receipts and payments account on page 4.

2

The Royal British Legion Scotland — Bucksburn & District Branch

Annual report of the trustees (continued)

Reserves Policy

The reserves ofthe[Royal][British][Legion][Scotland][ —][ Bucksburn] &[District][Branch][originate][ from][investment][income] together with member income received during the year. The trustees have adopted a reserves policy that ensures the continuity of the Royal British Legion Scotland — Bucksburn & District to meet its objectives. The free unrestricted reserves of the charity amount to £255,547 (2024 - £252,529).

Plans for Future Periods

The trustees intend to continue with the delivery of the same objects, aims, objectives and activities as were carried out this year.

Going Concern

The Trustees continue to monitor performance, particularly investment performance, post year end. Given the level of investments held and planned expenditure going forward, the Trustees consider that there are no material uncertainties about the ability to continue as a going concern.

Trustees’ remuneration

During financial year the trustees received remuneration of £700 (2024 - £700).

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John Taylor Trustee Date 14104126

3

The Royal British Legion Scotland — Bucksburn & District Branch

Receipts and payments account for the year ended 31 October 2025

	Unrestricted
	2025	2024
	£	£
Income
Members income	525	630
Investment income	12,336	11,028
Total income	12,861	11,658
Expenditure
Capitation fees	506	544
Donations	6,170	5,070
Members outing	2,582	1,904
Armistice and AGM expenses	83	94
Meeting expenses	46	29
Contribution to convenors expenses	800	800
Total expenditure for charitable activities	10,185	8,441
Governance expenditure:
Independent examiner’s fees	1,638	1,560
Total expenditure	11,823	10,001
Surplusfortheyear	1,038	1,657

4

The Royal British Legion Scotland — Bucksburn & District Branch

Statement of balances as at 31 October 2025

	Unrestricted	Unrestricted
	2025	2024
	£	£
Bank and cash balances
Opening balance	2,972	1,315
Surplus for year	1,038	1,657
Closing balance	4,010	2,972
Reserves	255,547	252,529
Assets
Investments - market value	253,257	251,197
	253,257	251,197
Liabilities
Accruals	1,720	1,640

Approved by the trustees on slog) 26,4 signed on their behalf by

John Taylor Chairman

5

28/04/2026 Date iaseusscay