Royal British Legion Scotland Cumbernauld Branch Report and Accounts for Year endod 31 October 2025 Scottlsh Charlty Number: SC033417
Ro al British Le lon Scotland - Curnbernauld BranGh Scottish Charlt Number- SC033417 Contents Page Legal and administrative information Report of the Committee 415 Report of the Independent Examiner statement of Financial Activities Balance Sheet Notes forming part of the Financial Ststements 9111
Ro l Brltlsh Le Scottlgh Charl lon Scotland- Cumbarnauld Branch Numb&r.' SC033417 L•gal and admlnlstratl Infomiotion Cont•¢t Addrn$$ Royal Bdtlsh Legion Scouand Cumbgmauld Branch 7 South Muirhead Road Cumbemauld G67 tAX offl¢0 8•aror8 and C¢)mmltt•• P81rfjck Gart8hore Leon Fisher Robgrt Frgw Kevin Anderson Dani811& Daviè Elaine Kelly Oonald Masterton Thomas Adaffl80n Pre8Menl Vl¢e-Preddenl Chairman S8cr8tary A85istsnl Secretary Treasurer Wglfaffj Offlcef Property Convenor Resign8d January 2025 Deceased November 2025 Ind•p•nd•nt •x•mln•r P8uI McKendry Office 14. Muirf8td Centrg IA South Muirhead Road Cumbefnauld Glasgow G67 1AX 8•nk•r• The Roy818ank of Scotland plc Kitinlilloch Branch 116 CowJate Kirklnlilloch Gla8gow G66 1JX 8oll¢ltor• Barrowman & Partners 30 Ettrick Walk umbemould G67 INE
al British L lon Scotland- Cumbernauld Branch Scottlsh Charlt Numb•r: SC033417 Report of the Commlttee for tho year ended 31 Odober 2025 The Committee present Ihelr port along wlh the accounts of the Branch for the year ended 31 October 2025. The financial 51alemenls have been prepared in accordance with the accounting policies sel out on page 9 and comply wth the Conslilulion of The Royal British LegK)n Scotland and applicable law. Constltutlon and Administration The Cumbernauld Branch was formeé in accordance with Rule 15 Inow Clause 141 of the Conslilulion of The RoyalBritish Legion Scotland. The activities of the Branch are governed by the Conslilulion of The RoyalBrilish Legion Scotland. Thè Conslilulion provides for the appointment of a Committee elected by the members of the Branch in General Meeting. The members of the Committee who seryed during the year ended 31 October 2025 are sel out on page 3 of the financial slalemenls. The day lo day activities of the 8Tanch are conducted from the Branch premlses al 7 South Muirhead Road, Cumbernauld G67 1 AX. ObJoctlv08 The alms and objects of the Branch ar8 contained in Clause 4 of the Constitution of The Royal British Legion Scotland. The main objective is lo bring together ex-s86 men and women and lo perpeluale Ihe memory of those who died in the service of their country. Charltablo Statu• The Branch Is a Scollish charlty having the referer SC033417 and is recognl$ed by HM Revenue & Customs under the reference CR54470. AGtlvltles and Achlovoments The Branch continues lo operate a Branch Club in accordance wlh Clause 16 of the Constllulion of The Royal British L8gion Scotland. The Club Is run as a separate organisalion with separate le9al enlily. The Branch makes donations lo a variety of local causes and charlties Including Erskine Hospital and Slralhcarron Ho$pl¢e. A full list of these donallon5 is shown on page 10. Our Welfare Officers provide help and 5UPPOrt in whatever way they can lo those 8x-s8Thice personnel who are sick. bereaved or In financial difficulties. Our premises are used frequendy by our members and indeed other persons from the Ioc81 community for receptions folloMng family funerals. It is our Intention lo continue the foregoing help and support in the future whenever we can.
Ro al British Le lon Scotland - Cumbefnauld Branch Scottish Charit Number: SC033417 Trustees Remuneratlon The Committee did not receive any remunerallon from the Branch durlng the year. R•gorve8 Pollcy It is the policy of the Branch lo malnlaln unStrIcted funds. which are Ihe free reserves of the Branch, at a positive balance. R13k managgm8nt The Committee have reviewed the major risks which the Branch faces and confirm that syslemg have been established to mitigate thèse risks. Commltt•8 re8pon8lbllltlag In rnlatlon to the flnanclal stateménts The Committee is required lo prepare flnanclal slaternenls for earh financial year whlch givè a true and fair view of the Branch financial activities during the year and of ils financial position al th6 end of the year. In preparlng those flnancial statements, the Committee Is required to.. la) salect suitable ac¢Lwntlng pollcies and then apply them consistently,. Ibl make judgements and estimal8S that ar& reasonabl8 and prud8nl,' {cl stale wholher applicable accounting standards and slal&ménls of recommended practice have been followed subject lo any departures disclosed and explair in the financial slalemenls., and {dl prepare the flnancial slalements on the going concern basis unless it is inapproprSale to presum8 that the Branch will continue in business. The Committee Is respon31ble for keeping accountlng records which di5clos8 with reasonable accuracy al any time the financlal FKJsllion of the Branch and enable it lo ensure that th& financial slalemen15 comply wlh th8 terms of the Charities and Truslee Investment (Scolland) Act 2005 and the Charitles Accounts Iscollandl Regulations 2006. It is r8sponsible for safeguarding the assets of the Branch and hence lor taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Committee and slgned on Its behalf by.. Kevin Anderson Branch Secretary
INDEPENDENT EKQMINER'S REPORT Ind•pond•nt Examlnerfs R8POrt to the Commlttee of the Royal 8rltlsh Leqlon Scotland, Cumbornauld Branch- Seotush Charity Numb•r.. SC033417 I report on the financial $tatement5 of the Branch for the year ended 31 October 2025 as set out on pagés 7 to 11. This report is made solely lo the charity's Commltteè, as a body, In aOrdanCe with Regulation 11 of th8 Ch8riliés Accounts Iscollandl RegulalK*ns 2006. My examination work has been und8rtaken so that I mlght stale to the charitv's Committee those m8lters l arn requi to state to them In an Independent Examlnerfs Report and for no other purpose. To the fullest exten¢ perrnilled by law, I do not accept or assume responsibility to anyone other than th8 charity and Ils trusl8&s as a body. for my examination work, for this pOrt or for the opinions I have formed. R••p•etlv• r••pon$lbllltlo• Ot Commltt•• and Examlnor The charitls Committee Is responsible for the preparation of linanical stal8mènts in accordanc& with the lerrn5 01 the Charilies and Trustee Investment Iscollandl Act 2005 and the Charities Acu)unls Iscollandl Regulaiions 2006 las arnenéedl. The charity Committee consider that the audit requiwmenl ol Regulation 10(11 lal to Ic I ol the Accounts Ragulalions d085 not apply. 11 is rny r85ponsibilily lo examine the finanical slalomants as required under sol0n 44111 Icl tsl thè Act and to $181ts wh$lher particular mal¢ers have come lo rry atlenlkjn. 8#81# ol Ind•pond•nt Examlnorf8 R•port My 8xamlnation was carried out in a¢¢iydanc8 with Regulation 11 of the Charilies Accounts (Scollandl Regulations 2006 las amended). An gxamlnation indudes 8 review of the accounting records kept by the charlly And a comparison of the linanical slalemonts pr8sont8d wlth thosè records. It also includas consideration ol any unusual ilgrns or disclosures In the linan+cal slalements and soeks explanalions Irorn the Cornmillee concerning any such matters. The procedu undertaken do not provide all the evidenca that would bè raquirèd in an audit, and eL•nsequ$nlly I do not express an audit opinion on the view given by the linanical slatèm&nl$. Ind•pgnd•nt Examln•rf• Stat•m•nt In the cour80 my exarnlnallon. no malt8r has come to my allontion.. whlch giv&s m& reasonable c8U8e lo believe Ihat In any rnatertal respect the requlrem8nls.' to kéèp 8cc4unting f8cords In accordancè wllh Saclion 44111 lal of the 2005 Act and Regulation 4 of the 2006 Ac¢ounts Regulations. and lo prepa linanclal stalernenls which accord with the accounliro rgcnrds and comply with Regul8lion 8 of the 2006 A¢count5 Regulations hav& not b88n mèt, or bl lo which, in my opinH, attontlon should bo drawn in order to enable a proper understanding of the linanic81 statements lo be reached. Paul McKen CCA Office 14. Mulrfield Cantre 1A South Muihead Road Curnbemauld GlaoW G67 1AX ,1, Ivb
Ro al Britlsh Lg ion Scotland- Cumbernauld Branch SGOttish Charlt Number.. SC033417 Statement of FlnanGlal Activitie8 for the year ended 31 October 2025. (Including Income and Expendlture Account) Noto8 Unrestrlcted Rastrict Funds Total 25 Total 2024 INCOME & EXPENDITURE Incomlng ro$ourco Membership Fees Welfare Donations Badges From RBLS HQ Donation from Member Transferred from Club 9,587 1,436 9,587 1,438 10.650 1,669 118 25 300 130 130 11,153 11,153 12,760 R•sourc•8 •XPond•d Membershlps lo R.B.L.S. Coach Hires and Taxis Travel - Area & Conference Catering - Jubllee AGM Drinks Printing. Postage & Stallonory Charitable Donallons Bad9e8. Ties & Pennants Graluilie8 & Hospilalily R&membrance Day Exp8nse8 Functions Welfare & Funeral Expenses VE Day Enlartainmenl Transferred lo Club Total resources expended 9.723 9,723 10,346 1,580 1,580 1,537 857 657 937 150 10,000 22.110 10.000 22.110 12,820 N•t IncomlTrg resource8 110,957) (10,9571 {601 Nel movement In fund8 {10.9571 110,957) {60) Balanc• at 1 Nov•rnber 2024 16,388 310,281 326,669 326,729 Balan¢0 at 31 October 2025 5,431 310,281 315.712
Ro al British Le Scottish Charl ion Scotland - Cumbernauld Branch Number: SC033417 Balanc• Sheot as at 31 October 2025 N¢)tes Unrestricte Fund Restrlcted Fund Total 2025 2024 Flxgd Assots Tangible Asset8 310,281 310.281 310,281 310,281 310,281 310,281 Cufr•nt As8et8 Cash al Bank and on H8nd 7,432 7,432 18,879 Cr•dltors falllng duo wlthSn 1 y•ar H81d for Charities Prepald MomberBhlp8 Other Creditors 18991 {1.102) 18991 11,1021 11.2401 11.0511 N•t curr•nt asJ8t• 5,431 5,431 16.388 Totsl •$¥ets l••s current Ilabllltl•s 5.431 310,281 315,712 326,669 Tolal nel 488Ot$ 5,421 Fund• Re$lriGled Fund Unreslricled Fund 1(c) 1{dl 310,281 310.281 5.431 310,281 16.388 S.431 15.71 Approved by th• Committm on.. . and •lgn•d on it8 b•half by: Kevln And•rson Branch Secretary
Ro Sco al Brltlsh L• ion Scotland- Cumbomauld Br•nch Ish Charit Number: SC033417 Notes fomilng part of the flnanclal statements for the yèar •nd¢d 31 O¢tob¢r 2025 Prlnclpal accountlng pollcles lal Accountlng eonventlon The financial statements are prepared under the hSstorlcal cost convention. In prep8rin9 the financlal 8tst8menls the Branch fdlows best practice as lald d• In the Charities AUnIS IS¢ollandl Regulations 2006. Ib} Tanglbl• flx•d as$•ts Depreciation is not charged on the buildln9 as th• resldual value Is considered to be higher than the carying value. Improvements to property afe deprecSated ovar 4 yoars. Icl Rutrlct•d lund¥ These fund5 are used exclusively to provide and malnlaln ¢ho bulldlng for the Branch ember8. Idl Unr•strl¢tod funds Thès• lund8 consist of donall¢)ns and other Incomlng rè80urces received for the obJ8Cts of Ihe Branch vllhout further $pgclfied purpose and are avallable 88 genaral fund8. Ineom• All income 1$ recognlsod in the sl8l&menl ol Flnancial Acilvilies once the chartly has &ntltlemenl lo th• funds. 8 probable that the income 11 be received and the amount can ba measured roliably. io Exp•ndltur• Llabililies are wcogni8ad as •xpendllure a8 500n as there18 8 legal or wislructlve obligalion ¢ommlttlng th8 Charlty to that 8xp8ndilur8. it Is probable that a tranBfer ol economic benefits wll be requlred In settlement and the amount of th8 obligation can b& mgasurod reliably. Ewndilure is accounted for on an accrual basis and has been dassifi8d und8r h8adlngs that ¥ggregale all cost related to the category. Whore costs cannot be directly attributed to particular headings they hava been allocated lo activities on a basis consl$tgnl wlh the use of resource8. T•nglble Ilx•d •8s•t8 Imprv. Land and to Prop•rty Bulldlng8 Totsl Cost Br¢ught Fofftrd 1 N¢)vèmber 2024 Additions At 31 October 2025 7.634 310.281 317.915 D•preclatlon Br¢xJghl forward 1 November 2024 Charge Al 31 October 2025 7,634 7,634 Net book value At 31 October 2025 At 31 October 2024
Ro al Brltish Le lon Scotland- Cumbefnauld Branch Scottlsh Charlt Number.. SC033417 Notès fomilng part of tho financial sLitements for the year ended 31 October 2025 2025 2024 Charltabl• donatlons Slonehouse Pipe Band Gurkha Welfare Trust Enable Sports Sections 500 120 960 500 120 910 Overpayment lo Charilles ,537 Collections on behalf of charities ?1111 lo be remilled: Stralhcarron Hospice Erskine Hospital Poppy Scotland 449 450 620 899 1,240 Les5 Oonaled by Membgrs {8991 {1,2401 AS the Club made a defficil in thé financlal year ended 3111012025 there was no transfer lo the Branch (2024 No transfer to 8ranch). Th6 2024-25 n8t mov8menl in fund5 also represents the movement In unreslricled funds as there was no movement in the re8lricled funds during the year lo 31 October 2025. Total reslrlcled funds al 1 November 2024 and 31 October 2025 were £310,281.
al British Lg ion Scotland . Cumbornauld Branch Scottish Charit Number- SC033417 Not forming p8rt of the finaDclal $tstements for tho yoar ended 31 October 2025 During the cUrnt and prlor year, the Branch was closely connected with The Royal British Legion Scotland Curnbernauld Branch Club I'lhe Club") which operale(I the bar facili1Ses wilhin the 8ranch premises. The organi$8llons are s&peralely cgnsliluled but share Office Bearers and C¢)mmillee members and undertake their activities through joint banking arrangements hekl in the name of the Club, which do not allow for the segregation of charltable funds of the Branch and the Club. Consequently, from lime lo lime during the year, the Charity may have Bdvanced ftjnds lo the Club in order lo enable the Club to meet Sls Ilabilllles os Ihgy fell tlue. In thé 8ccounls, each organisation rellecls its own b8nk balan¢e wilhln Ils own flnanclal slalemenls. Tho funds of the Branch which are contained wilhin the Club bank accnI 81 31 O¢lobgr 2025 gmwnl lo £7,38012024- £18,627). Th8 Club Commi11ge has lakgn the declslon that for the current year endlng 31 Oclobw 202S £10.000 will be Iransfofrod from the Branch lo the Club lo partially m881 tha ¢osl of ongolng mainlenancelprop9rty overheads and Ihls is refiecle(I In the 2025 Accounts. During the year the Club pald honor8rl8 lo all $8rvlng commlttèè membar8 lo a lot81 of £2,300 12024 - £1,700). Wh1131 these amounts are not r8118ct8d as remunoratlon wllhin th8 Branch accounts and ar8 not pald in relation lo the indlvldu818' poslllons wilhln the Branch, they are dlsclos8d hère as. due lo the poollng of the iwo organl8alion8' cash resourcas, th888 amount8 may have been pald out of charft8bl8 lund8. 11