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
D*tsll¢d Ststement of FlnAnei*l 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$u¢s with r&i5ing s￿￿?¢1¢nI fund& chan8¢d Ihe proj¢¢t ￿ provid¢ All weather pitches
on the si*. Accordingly an imp&irm¢nt was rn￿¢ to the ¢hori¢i¢s assets relthting to the costs to date for th¢ hall.
ACHIEVEMENTS AND PERFORMAIYCE
FundrAlsln£ ictlviti
Thc charity undertook two fundraising evenl& holding sta115 llt local doys.
FINANCIAL REVIEW
Prlnclpal fundln8 sourt¢i
There fundraising income of £3,315 received durin8 th¢ y¢aT.
R•servu polky
The Chariiy has ￿nefitted frorn a £20,IK)O donation ITh th¢ past from the I0￿15F4)rtS club tow&rds the buildin8 of a sport¥ h411.
The ch4rity also ben¢fiNEd from a planning gain 8rani of £16,406 during 2014.
In the pa8L i￿siS of platlning have been Show￿ as general costs 8nd Capitali5￿ rather than utlli$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 Ch￿l1&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 Sm￿1
companies.
Approved by orderof the of trustee5 0
ril 2026 and signed otl its ￿k￿lf by..
W B Forrest- Trus1
Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
MCROBERT PARK ASSOCIATION LIMITED
I re￿rt on the accounts foT th¢ y¢&r ended 30 S¢piemb¢r2025 %t out on pages four ￿ ten.
Respectlvt rtsponslbllltlej of trustses and ¢x*mln¢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¢EU1￿10￿$ doe8 not apply. It 15 Tny T￿POnsibl11ty
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 &ll￿tIon..
111 which gives me re￿n￿b]e cause lo believe tha4 in any material respxl. the requirements
keep a¢￿U￿ting 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 r￿OrdS 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 forW￿d
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 cOrnp￿Y 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 21￿6.
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 y￿r 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 aUthori￿d 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 ac￿Unts 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 re￿gnISed 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$ured reliably.
Expenditure
Liabilities Ère recognised ths expcnditUTe as %)on as there is a legal or construdivc obligation corntnitting the chwity ￿ that
cxpcndilure, it is probable Ih&i a Iransferof ¢wnotni¢ bcn¢fJts will k Tequir¢d in 5cttl¢tn¢ni Ènd Lhe ￿OUnt ofthe obligation
can bc m¢asured rclithly, Expcnditure 15 accounted for on an accruals b￿15 and h&% been clu5$ificd undcr he￿1￿8$ thai
aggreg8￿ all ¢0st related io the category. Where costs ¢8￿n01 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 th￿table 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
DOn￿lon5 and le8aci¢s
1,0
Oth¢rtr￿1n8 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
Re￿rI￿ed 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
n￿vernent
in fund8
Tran5fcrs
b￿ween
fvnds
At
1110123
At
301912J
Unrnstrlcttd fvndi
Qeneral fvnd
l.J3J
7.852
12,732)
6,6J5
Rostrld¢d fundj
Restricted hjnds re equiprneni pU￿h•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