Legacies

I'm being asked to explain transfers and amounts spent in regard to my bank statement's, they  previously requested copies from 2015, and provide receipts. I transferred some into an account at another bank so that a bank card could be used to pay for goods/services in respect of my assistance dog and expenses incurred. If I have used some of the money to build up a legacy of jewellery to leave to the charity  a) do you have to declare them and b) the money you paid for them is this allowable if you can prove that this is the case. My original bank does not issue debit card system which is why used another bank.