RECISTERED COMPANY TrIUMBER: SC345880 (Stotlgndl REGISTERED CHARITY NUMBER: SC044229 REPORT OF THB TRUSTELS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEFTEMBER 2025 FOR MCROBERT PARK ASSOCIATION LIMITED Bain Henry Reid BAIN HENRY REID C H AR T E R ED A C C O il N T A N T S www.b41nh•Dryr•ld.<•.ulL
MCROBERT PARKA&SOCIATION LIMITED COP4TENTS OF THE FINANCIAL STATEMENTS VOR THE YEAR ENDED JO SEPTEMBER 2025 Pagt Report of the TrusteH Jnd•pelld•rtt Examlner'i R¢port StatsmeTrt of Fln•n¢lAI Aetlvitiei Balince Sh¢¢l No¢¢• to th¢ Flointlxl Stst•m¢nts 6 to 10 Dtsll¢d Ststement of FlnAneil Activltl
MCROBERT PARK ASSOCIATION LJMJTID REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025 The trusiees who arc also directors oFthe charity for the putyoscs ofthe Companies Aci 2006, pres¢tht their report with the finan¢i41 statemetlts of the ¢h8rity for the year ended 30 September 2V25. Thc trustees havc adopted the provisions of A<courtling and RepDrting by Chzriiies.. Ststement of RecDmmend¢d Practice applicable to charitics preparing their a¢¢ounts in a¢¢ordan(c with th¢ Financial Reporting Standard appli¢abl¢ in the UK and Republic of Ireland IFRS 1021 letT¢¢iiv¢ l Januw 20191. OBJECTIVES AND ACTIVITIES Objettivts Ind The charity'5 main objectives and &im5 IS to raise funds in ordcr lo proBrcss the pmposed cxpansion of th¢ CKisling facilities at McRoben Park in Ab¢rchirdcr to include a multi wurt hall. Durin8 the ycar to 30109118 Ihe charity obtained iiile to ground Al M¢Robert Pork. During thc year to 30m9123 the charity. due lo is$u¢s with r&i5ing s?¢1¢nI fund& chan8¢d Ihe proj¢¢t provid¢ All weather pitches on the si*. Accordingly an imp&irm¢nt was rn¢ to the ¢hori¢i¢s assets relthting to the costs to date for th¢ hall. ACHIEVEMENTS AND PERFORMAIYCE FundrAlsln£ ictlviti Thc charity undertook two fundraising evenl& holding sta115 llt local doys. FINANCIAL REVIEW Prlnclpal fundln8 sourt¢i There fundraising income of £3,315 received durin8 th¢ y¢aT. R•servu polky The Chariiy has nefitted frorn a £20,IK)O donation ITh th¢ past from the I015F4)rtS club tow&rds the buildin8 of a sport¥ h411. The ch4rity also ben¢fiNEd from a planning gain 8rani of £16,406 during 2014. In the pa8L isiS of platlning have been Show as general costs 8nd Capitali5 rather than utlli$ing rcstricted fund STRUCTURE, GOVERNANCK AND MANAGEMENT Governlng doctymént Thc chariiy is ¢onlrollcd by its 8ov¢rning do¢umenL a deed of tru3L 8Ad constitutes A limited compatly. Ilmitcd by guarantee. A$ defined by the Companies A¢1 2006. Or8•nliitlonal structure The ¢ornpBny received Chl1&ble status from th¢ Offl¢¢ of th¢ Scottish Charily Regulator on 28 Au8USt 2013. RKFERENCE AND ADMINISTRATIVE DETAILS R¢8l$t¢rtd Company nmmbtr SC345180 ISeotl8ndl R•8lJt¢r¢d Charlty Aumb¢r SC044229 Registered offlc¢ Alehous¢burn Fannhouse Ord Banff Abcrd¢¢nshire AB45 2EN Trust¢ts S L Chalmers W B Forre5t A A Inglis JEScott Independent Ex#rniner John G Bowie BA CA Bain Henry Reid 51-53 High Strcct TuwTiff AB53 4EJ B.41% HENRI, REIII Pag¢ I
MCROBERT PARK ASSOCIA TION LIMrrKD REPORT OF THE TRusrELs FOR THE YEAR ENDED 30 sEvfEMBER 2025 Thi5 rew)rt has been pr¢parcd in axordance with the $pe¢iai prov2sions of Part 15 of th¢ Cornpanies Act 2006 Telating w Sm1 companies. Approved by orderof the of trustee5 0 ril 2026 and signed otl its klf by.. W B Forrest- Trus1 Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MCROBERT PARK ASSOCIATION LIMITED I rert on the accounts foT th¢ y¢&r ended 30 S¢piemb¢r2025 %t out on pages four ten. Respectlvt rtsponslbllltlej of trustses and ¢xmln¢r The rharitgs tru51¢e5 are respon5ibl¢ for the preparaiion of the accounts in accordanc¢ with the terms of the Charilies and Trustet Invcsirnenl (Scotlandl Act 2005 and the Charities Accounis Iseoilandl Rc8ulations 2006 las amcndcdl. 'fhe chariiy's trustCB5 consid¢r thai ihe audit requir¢menl of Re¥ul8tion 10( Illal to {¢) of the Accounts R¢EU110$ doe8 not apply. It 15 Tny TPOnsibl11ty examine the counls a5 required under S¢ciion 44llllcl of the Act and to stak whether PArticular rnatters have comc my altcnlion. Bisls of the Ind*p¢thdtttt ¢x#mlotr'$ repori My cxamination was carried out in accordance with Re8ulaiion I l of ihe Charities Accounts IS¢oil8ndl Re8ulaiions 2006. An examinarion includ¢$ a r¢view of the a¢¢ounting recordy kepi by the charity and a ¢omp8rison of the accounts prestnted with thosc records. Il also ineludes wnsideration of any unusual ittms or disclosures in ihe a¢courtis, and seeking explanation5 from you 8S trustees LonLemin8 any $u¢h mailers. Th¢ pro¢¢dur¢s und¢rtaken do not provide all the evidence that would be required in An 8udiL d conxqucntly I do not cxprc55 an audit opinion on the view given by thc account5. Independent examlner's stitement In connection with my ¢xJmioation, no matter bas ¢om¢ io my &lltIon.. 111 which gives me renb]e cause lo believe tha4 in any material respxl. the requirements keep a¢Uting re¢ord5 in RCCOTdAnce with Section 44IIM&l of the 2005 Act And Re8ulation 4 of the 2006 Accounts RcBulalions', and to prepare a¢¢ounlS which cord with the accounting rOrdS and to comply wilh R¢8ul8tion 8 of the 2006 Accounts Rcgulations hav¢ nol b¢¢n meL or 12) to which. in my opinion, Att¢niion should be drAwn in order to enable a proper understanding of the accounts to b¢ r¢ached. John G Bowie BA CA Th¢ Instiiv¢e of Chart¢red Ac¢ountsmis ofseoiland Bain Henry Reid J l.J3 High Street Turriff AB53 4EJ Da April 2026 .-IIY HEII Rl. RF.I PaR¢ 3
MCROBERT PARK ASSOCIATION LIMITED STA TEMENT OF FINANCIAL ACTIVITIES WOR THE YEAR ENDED 30 SEVTEMBER 2025 2025 Total funds 2024 Tota] runds Unrerri¢ted rund Restrictrd funds Notes INCOME AND ENDOWMENTS FROM Donations and Icgacies 3.150 2.000 5.150 1,000 Other tradinR activities 3JSS 3.555 J,430 Totil 6.705 2.000 &705 4.430 EXPENDITURE ON Raising fijnds 1.48 2000 3.480 4,335 NET IIYCOMEIIEXPENDITURE) S225 5,225 1051 Rgcof4CJLIATION OF FUNDS Total funds brought forWd 1,430 l.J3J TOTAL FUNDS CARRIED FORWARD 55 6.655 1,430 Th¢ notes form part of these financial Statements Page 4
MCROBERT PARK ASSOCIA TION LIMTTED BALANCE SHEET 30 SEPTEMBER 2025 2025 Totsl runds 2024 Total funds Unr¢strictcd fund Re5trict¢d fund5 Notes FIXED ASSETS Tangible as5e15 564 564 564 CURRENT ASSETS Debtors Cash at bank 603 6J88 603 6J88 617 6.991 6J91 1.766 CREDITORS Amounts lallbng due within orhe yethr {9001 19QQ) 19001 NET CURRENT ASSETS 6.091 6.091 866 TOTAL ASSETS LESS CURRENT LIABILITIES 6hS5 6ffj55 ,430 NET ASSETS 6.655 6.655 1.430 FUNDS Unrcstrictcd fijnds 6,655 ,430 TOTAL FUNDS 6,655 1,430 The £h8riiable comwy is ¢ntitl¢d to eMPtIon from audit undcr Scction 477 of thc Comp8ni¢s Act 2006 for the y¢or ended 30 S¢ptcmkr 202J. The memb¢rs have not required thc cOrnpY lo obiain an audit of ils financilll sllltemcnts for th¢ year ¢nded JO S¢pt¢mb¢T 2025 in accordancc with Scclion 476 of the Companies Act 216. The ¢rusiees a¢knowledge their r¢sponsibiliiies for (al ¢n5UTing that the ctlarilable company keep5 accountlng records that comply with Sections 386 and 387 of the Componies A¢t 2006 8nd PTcpaTing financial $Wcments which give & and fair vicw of the 51alc of aff2its of thc ¢haritable ¢ompRny as at ihc end of cach financial ye8r and of its surplus er deficii for eAch finAncial yr in a¢cordBnce with ihc rcquircrnen15 of S#iion5 394 and 395 and which oihcrwisc comply with the Tequircrnent5 of the Companic5 A¢t 2006 r¢l&trt8 to financial statements, so far a5 applicablc 10 the charitable company. Ib Theye flnanctal statements have been pr¢par¢d in Ordan¢¢ with lh¢ provisions applicable lo charitablc companies subject 10 th small ¢ornp8nies r¢gim¢. The fjnancial sts¢ements wer¢ opproved by the Board of Tru5tccs and aUthorid for issue on half by.. pril 2026 and werc Signed on it5 W B Forr¢sl- T 51ce The t)otes fomi part of these fJn8ncial statements Pag¢ 5
MCROBERT PARK ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMEP4TS FOR THE YEAR ENDED 30 SEPTEMBER 1025 ACCOUNTING POLICIES B#sl$ of preparing the fiTrancial 5tstements Th¢ financial 5taternents of th¢ charithble company. which is a public benefit entity under FRS 102, have been prepared in COTdancc with the Charili¢s SORP IfRS 1021 'Accounting dnd Rcporting by Chorili¢s.. Siatemeni of Recommended Pra¢ii¢e oppli¢uble to charitiC5 preparing their acUnts in accordance with the Financial Rwrting Standard &pplicable in thc UK and Republic of Ireland IFRS 1021 leffeLtive l January 20191,. Financial Reporting Standard 102 The Financial Reportin8 Standard applicablc in thc UK and Republic of ITeland' Hnd the CompMies Act 2006. The finanti&l Staterncnts have b¢En prepercd under the historical cost Conveniion. Income All income is regnISed in the Statement of Financial ActiViii¢5 on¢¢ ihc charity entitlemcnt io the funds it Is prob&ble that the itLCOrne will be received and the 8mount c8n be m¢a$ured reliably. Expenditure Liabilities Ère recognised ths expcnditUTe as %)on as there is a legal or construdivc obligation corntnitting the chwity that cxpcndilure, it is probable Ih&i a Iransferof ¢wnotni¢ bcn¢fJts will k Tequir¢d in 5cttl¢tn¢ni Ènd Lhe OUnt ofthe obligation can bc m¢asured rclithly, Expcnditure 15 accounted for on an accruals b15 and h&% been clu5$ificd undcr he18$ thai aggreg8 all ¢0st related io the category. Where costs ¢8n01 be direcily attributed to particular heading5 they havc bccn allocatcd to activities on a basi$ consistent with the usc of rc50urcc5. T•n%ible fixed gsjets No depre¢i*ion has bcen providcd 05 the only fixed asse at presenl. are initial planninB costs ctc rc the prop)scd ncw building. No physical asser exists to b¢ d¢pr¢¢i8¢¢d. TAxAtlon The charity is excmpt from ¢orpt>rrttiott orh its thtable ttctivities. Fund •teouTrtln8 Unrestricted funds ¢an b¢ us¢d in a¢cordance with the chtrttthle objective5 at the discrctlon of thE trustees. Rc51rictcd funds can only be used for parti¢ular resiri¢¢ed purpose5 Within the obje¢ts of the ¢her5ty. Re$tri¢iions aris¢ when specified by the donor Or wh¢n fund5 are rlli5ed for particular Te5trictcd purposes. Thc chhrity hE5 restricted fvnds ihat h4v¢ been donaied with th¢ purp)8e of helplng to fvnd the buildingofa sporti hall. OTHER TRADING ACTIVITI 2015 2024 rundraising events Sponsorship$ 3JlS 240 3.430 3J55 3,430 B.111 IIEYRI, REID Pag¢ 6
MCROBERT PARK ASSOCIATION LIMITED NOTES TO THE FINANCIAL STA TEMENTS- continued FOR THE YEAR Ef4DED 30 SEFTEMBER 2025 RAISJNC FUNDS Raising donatlons and le81¢1¢s 102S 2024 SupFX)rt ¢osts 3,480 4,535 TRUSTEES, REMUNKRATION AND BENKFITS There were no trustees, Kmuneration or other bcncfit5 for thc year ended 30 September 2023 nor for the year ended 30 S¢plcTnbcr 2024. Trusttts, expenses There wcrc no in)sltts' expenses paid for the year ended 30 September 2025 nor for the y¢ar endcd 30 Septcmber 2024. COMPAI4ATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrc5trieted fijnd R¢s¢ri¢ied fiJnd5 Total funds INCOME AND ENDOWMENTS FROM DOnlon5 and le8aci¢s 1,0 Oth¢rtr1n8 activities 3,430 3.430 Total 4,430 4,430 EXPENDITURE ON Raisin8 funds 1,803 2,732 4.335 NET INCOMEIIEXPENDITUREI 2,627 12.7321 {2,7321 2,732 {1051 Tr4nJftrs between funds Net movement IA fund$ RECONCJLIATION OF FUNDS TotAI funds brought for¥vard 1.535 1,535 TOTAL FUNDS CARRIED FORWARD 1.4JO 1,430 TANGIBLE FIXED ASSETS FTcchold propery COST At l Octobcr 2024 and 30 S¢pte]nbcr 2025 NET BOOK VALUI At 30 Sep(ember 2025 564 A¢ 30 S¢pl¢mb¢r 2024 564 Pag¢ 7
MCROBERT PARK ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 SEPTEMBER 2015 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 PrepayTneDts 603 617 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 21J25 2024 Accrn¢d exp¢ns¢s 900 MOVEMENT IN FUNDS Nei Tnov¢ment in funds At 1110124 At 3019125 UDrtytric¢ed fund G¢neral fund 1,430 5.223 6th55 TOTAL FUNDS SJ25 6,655 Net mov¢merht in funds included in the 8bov¢ ar¢ as follows.. Incomin8 r¢g)ur¢¢s Resources expended Movement in fiLnd5 UDr¢strleted fundj General fund {IM80) 5,225 Rtstrletod fyndJ RerIed fund$ re th turf 1,000 (2,0001 TOTAL FUNDS 8.705 13A801 5225 ComparAtlYeJ for movement In fund Net mov¢ent in funds TrBnsfcrs between fynds At IIIOQ3 Ai 3019124 Unrestrbtted funds G¢ncral fund 1.535 2.627 12.7321 1.430 Rutrided funds Restricted funds re equiprnent purchas 12.732) 2.732 TOTAL FUIYDS ,535 (1051 .430 Page 8
MCROBERT PARK ASSOCIATION LIMITED NOTES TO THE FINANCIAL STA TEMEf+lT5- continutd FOR THE YEAR ENDED 30 SEPTEMBER 2015 MOVEMENT IN FUNDS- continued Comparative Det movement in fund& included in the aknve are a5 follows.. Incomin8 TesouTces Resources exprndelj Movemtnt in fvnds Unrestri¢t¢d funds G¢ncTal fund 4.430 11.8031 2.627 Rtstrieted funds Re5tricied funds re equipment pur¢h8sed 12.7321 12.7321 TOTAL FUNDS 4.430 14,5351 A curretstyear 12 month5 pr20r yeBr 12 month3 ¢ornbin¢d position 1$ As follows.. Nct nvernent in fund8 Tran5fcrs bween fvnds At 1110123 At 301912J Unrnstrlcttd fvndi Qeneral fvnd l.J3J 7.852 12,732) 6,6J5 Rostrld¢d fundj Restricted hjnds re equiprneni pUh•s¢d 12.732) 2.732 TOTAL FUNDS .1,12n A Currrntyear l2 months and prior year 12 months combined nd mvement in fvnds, ill¢lud¢d in th¢ above are follows.. Incomin8 resources Resource5 ¢xpended Mowemcnt in fijnds Unrestrlded fund Gener81 fund 13,2831 7,8J2 Restritted fuftds Restricted funds re wuiprnent purchased Res¢rlcted funds re &8tro turf 12.7321 12,732) 2.(lOQ 2,000 14,732 12.7321 TOTAL FUNDS 13,135 18,015) J,120 Page 9
MCROBERT PARK ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 SEPTEMBER 2025 io. REiATED PARTY DISCLOSURES There were no related pty tr8nsactions for th¢ y¢8r ended 30 September 2025. Page 10
MCROBERT PARK ASSOCIATION LIMITED DETAILED STA TEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR EIYDED 30 S£VTEMBER 2025 2025 2024 INCOME AND ENDOWMENTS Dongtions And lega¢i¢$ Donation5 Grants 3.150 2,000 1.000 5.150 Other tr4dlDg actlvltlei Fundraising eveni$ Sponsorships 3JlS 240 3,430 3,555 3,430 Total Incomlng resource8 8.705 4.430 EXPENDITURE Support ¢oiti GovernAn¢¢ totsti Insurance Grnnt Monies returned Sundrie5 A¢¢oun¢an¢y And leg fees Ground maint¢nunit Mower purchase 617 633 2,732 14 554 483 99 134 528 1,920 281 4.335 TO resources expended 3A80 4,J33 N•t Incom*llexpenditur¢) 5,225 (IQS) Thi5 pagc does not form P¥Jt of the statutory financial ststcrn¢nts Pa8ell