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
Pre8M*enl
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
Kit*inlilloch 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-s8￿￿6 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 un￿StrIcted 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 $tatement5 of the Branch for the year ended 31 October 2025 as set out on pagés 7 to 11.
This report is made solely lo the charity's Commltteè, as a body, In a￿OrdanCe with Regulation 11 of
th8 Ch8riliés Accounts Iscollandl RegulalK*ns 2006. My examination work has been und8rtaken so that
I mlght stale to the charitv's Committee those m8lters l arn requi￿ to state to them In an Independent
Examlnerfs Report and for no other purpose. To the fullest exten¢ perrnilled by law, I do not accept
or assume responsibility to anyone other than th8 charity and Ils trusl8&s as a body. for my
examination work, for this ￿pOrt or for the opinions I have formed.
R••p•etlv• r••pon$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 so￿l0n 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
Gla￿oW 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 A￿UnIS 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 cUr￿nt 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 acc￿nI 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