FORRES HIGHLAND GAMES
Scottish Charitable Incorporated Organisation •.
Reg. Charity No: SC046639 •
• Honorary Secretary 7 Fleurs Road' Forres, Moray, IV36 lL y. Tel. 01309 673289
2. 7November 2024
Trustees Annual Report
The trustees ,of Forres Highland Games present their annual SCIO report for the period from 01 October 2023 to 30 September 2024 and the audited 'rmancial statements for this period.
Reference and Administrative Details -
Registered Charity ame - Forres Highland Games Charity Registration No - SCO46639 Registration Date 21st June 2016 Principal Contact Address- 7 Fleµrs Road, Forres, Moray, N36 lLY
Members during the reporting period - None.
Persons expressing interest in joining in the coming year - Three.
Origins of the Event -
The Games were founded by a small committee of community minded local men in 1928 with the purpose of promoting - local public participation in sport, traditional music and culture, and to give people of the local area something to look forward to and enjoy a day out in the dull post First World War. years. So Forres.and District Amateur Athletic Association was formed and apart from several years during the Second World War the annual event has been held in Grant Park in Forres ev,er since. The event was originally known locally as Forres Sports then transitioning over the years to Forres Highland Games. •
The volunteer committee evolved through the years with a culture of encouraging the younger generation. to join the organisation and so bring about a natural succession of office bearers. The organisation's name Forres and District Amateur Athletic Association continued until Charity status was attained in June 2016 when the formal new name Forres Highland Games was registered undera new governance structure and constitution with ll existing assets both financial and physical transferred infull.
Structure, Gover,nance and Management.;_
Governing Document:
The organisation is called Forres Highland Games (FHG) and was registered by The Office of the Scottish Charity Regulator as a SCIO (Scottish Charitable Incorporated Organisation) as charity number SCO46639 on 21 June 2016'.
The charitable purposes and objects are based on the original concept set out by our forefathers in 1928 at the founding. of the orgl;lllisation and event. These are the advancement of public participation in sport and the advancement of the arts, heritage and culture, through promoting and convening an annual Highland Games in Forres (includingmusic, highland dancing and other cultural events).
Organisation, Structure and Decision Making -
The organisation operates as a two tier SVCO Model SCIO Constitution with Trustees and Members. A copy of the Constitution is available to OSCR on request.
The Trustees are jointly responsible for running the SCIO named Forres Highland Games and managing its assets. Members can also share some of the duties of the Trustees as laid out in our Constitution. By law FHG must publicise its status as a SCIO. We do this by publicising our charity name and charity number on all letters, reports, web, Facebook and twitter pages, posters, etc. We are legally bound to provide information such as accounts and constitution to anyone who asks for them. We are bound by law to provide information on our activities and submit an annual return to OSCR.
We must get OSCR consent to make changes to our Constitution and charity. We must keep a register of our current and former Trustees and Members and submit a copy of same to OSCR on request. There are no employed or paid staff in the organisation. We contract in specialist services, namely public relations and event arena fencing work.
Purpose and Liabilities -
The purpose ofFHG is the advancement of public participation in sport and the advancement of the arts, heritage and culture, through promoting and convening an annual Highland Games in Grant Park in Forres each July, including traditional music, Scottish highland dancing and other Games related cultural events.
The members of the organisation have no liability to pay any sums to help to meet the debts (or other liabilities) of the organisation if it is wound up; accordingly, if the organisation is unable to meet its debts, the members will not be held responsible.
The members and charity trustees have certain legal duties under the Charities and Trustee Investment (Scotland) Act 2005; and clause 7 does not exclude (or limit) any personal liabilities they might incur if they are in breach of those duties or in breach of other legal obligations or duties that apply to them personally.
Safety and Security -
FHG take public health, safety and security in the staging of the Games event very seriously. The general Risk Assessments (RAs), the Event Safety Plan and the Event Back Up Plan which are all specific to FHG were prepared then reviewed and updated as appropriate during our Games planning phase. The format of the Event Safety Plan was revamped this year to align with Moray Council's guidance. Four principal office bearers attended Moray Council's Event Safety Seminar on 22 Feb '24.
2024 Event Report -
This year's event marked the 96th anniversary since the founding of the Games in Grant Park. The Games were again a very well organised and managed event with a pleasing crowd attendance despite the poor weather forecast and morning rain. A large gathering of spectators from home and abroad all enjoyed a great afternoon's entertainment. An established highlight of the town's summer calendar.
The good spectator attendance numbers are again credited to the magnificent work of our PR consultant• Claire Doughty Publicity. does an excellent job raising awareness of our forthcoming Games event through our website and on our social media, with well-timed eye-catching updates right up to Games afternoon. She arranged targeted advertising and raised public awareness with photographs and interesting articles in the local press. She also secured additional sponsor funding and the sale of several advertising banners. On behalf of the Board of Trustees I extended our sincere thanks to for her superb work.
This year's Chieftain was , Drum Major of Forres & District Pipe Band. is a wellknown personality in Forres and a long serving band member. He was a very deserving and popular Chieftain. In the company of his close family had a very enjoyable and memorabie day.
It was also a great pleasure to welcome to the Games some of our Sponsors, including our main sponsors and good friends of Forres Games, . FHG are much indebted to the generosity of all• our sponsors, and we sincerely thank them all, especially our massed bands sponsor the Budge Foundation, for their very generous support and continued loyalty.
l
There were healthy entries and good competition in the track and field events, including the road race. The Heavies competitions are always a crowd pleaser and entertained the crowd during the afternoon. The ever-popular Message Bike Race excited the crowd as did all the grass track cycling events.
There was a very large entry in the Highland Dancing competitions which made it a busy and long day for the judges and pipers. This event was sponsored this year by Springfield Properties Ltd. The introduction of the new highland dancing village situated out with the athletics track at the northeast side of the Games Park worked well and gave highland dancing enthusiasts ample space to spread out and· spectate in comfort. The post games downpour highlighted a ground dip near the dancing stage where puddling formed. This will be addressed for future Games.
Healthy entries in the solo piping competitions and in our new event the solo drumming competition . managed by trustee Liam S. A new location on the west side of the Games field was trialled for the solo piping platforms and registration this year. The platforms need to be further apart for sound transmission and better signage introduced, but in general the judges and participants were happy with the new siting:
It was disappointing thattherewere no Tug-o-War entries. Two volunteer army teams had intended to compete but were unexpectedly called away to detachment readiness last minute. Other Highland Games in the north also had poor entries. FHG would like to see if a return of Tug-0-War in the coming year if it can be achieved.
A full list of event prize winners is on the Games website;
The Games were, as usual, supported by a fantastic team of volunteer judges and officials from across the North of Scotland. Their dedication and professionalism in ensuring fair play, good sportsmanship anda safe event was much appreciated. We extended our grateful thanks to all.•
The massed pipe bands were again an extremely popular attraction. All bands gave an excellent display much to the delight and applause of the crowd. Forres & DistrictPipe Band matched up from the town centre and proudly led the Chieftain and the Opening Parade into the arena and got the event off to a rousing and colourful start. The large turnout of bands was very pleasing and a credit to the hard work of our secretary.
A large number of trade and charity stalls were spaced around the perimeter of the arena and added colour, variety and additional spectator interest whilst bringing in valuable revenue to help offset the • day's substantial financial outgoings. The Trade Stalls Manager was thanked for all his sterling hard work. FHG are grateful to all our traders for their continued loyalty and support and hope they will return next year.
The beer tent, run by the Royal British Legion Forres, had a busy afternoon. The whole of Games Field liquor licence was a new feature this year and proved an enormous success attracting favourable comments. The Security provider.s confirmed no incidents or problems. Thanks were extended to our Asst Sec. for working with the RBLto gain the Moray Council Park wide licence.
Our hard-working Trustees and local trusty Games volunteer.s all pitched up on the Thursday, Friday and Saturday and worked diligently with us over the weekend. The 'can do' and good-humoured spirit demonstrated again that the well-recognised Forres community spirit is still very much alive. A group of volunteer soldiers from Kinloss Barracks helped us out with a lot of the manual heavy lifting jobs on the Friday and the Saturday evening. Grateful thanks were also given to the firefighters from Forres Fire Station who got stuck in along with the others and helped with the arena dismantling and clearing up. The heavy rain during the clear away at the conclusion of the Games on the Saturday evening was unrelenting and grateful thanks passed to all those who braved those awful conditions.
Local farmer provided a tractor and harvest trailer free of charge for the weekend and friend of the Games very kindly did tractor driver duties. Another local farmer supplied a tractor with trailer and driver free of charge and transported the crowd barriers to and from Grant Park. Past Chieftain and local farmer arrived on Saturday evening with his tractor and large trailer and helped with the clearing away. The crowd barriers and no parking cones were loaned free of charge by Forres Events Ltd. FHG's grateful and sincere thanks was passed on to them all.
3,
FHG owes a huge debt of gratitude and thanks for the significant efforts and magnificent support of all our volunteers and helpers. Without them all we would not have been able to stage a Games that were safe, successful and the crowd-pleasing annual summer event Forres loves. We extend our sincere grateful thanks to everyone who helped. They are all are a credit to the Forres community and their organisations. Letters of thanks were sent as appropriate.
Our excellent FHG trustee committee deserve high praise. Without their willingness to serve, sacrifice of their free time, dedication and teamwork throughout the year and in particular the weeks leading up to the event, FHG 2024 would not have again been the undoubted success and magnificent spectacle it was.
Our sincere gratitude and special thanks are owed to our extremely dedicated and hardworking Secretary. His time'given is enormous and immeasurable. His lifetime of knowledge, foresight and dedication ensured once again that our Games ran smoothly and were the well-planned event FHG is known for. It must have been a difficult year for after losing his beloved wife last January.
Sincere thanks are also owed by the Board of Trustees to our Games Treasurer. As we have come to expect he again expertly and diligently undertook all the FHG financial duties and tasks during the year. His job in the weeks leading up the event; on Games Day itself and in the weeks after, is a busy one. Ali successfully manages the work of the Treasurer with great diligence, skill and always with good humour. He again oversaw the further successful ramping up of advance ticket sales and card payment technology. This included working alongside the Vice Chairperson organising the volunteer gate staff and necessary technology training. The Treasurer's hard work and meticulous accounting throughout year keeps our finances and reserves in good order and his thorough preparation of the Games accounts for examination and annual report submission to OSCR is greatly appreciated.
Grateful thanks is also owed to those Trustees who volunteered their services over the past year to assist with the loan of our equipment and the issue of Forres Events Ltd equipment, etc to local community organisations and events such as Forres Theme Day, MacPiping Hot, Grant Park 100, Forres Bonfire Night, Armistice Sunday, etc and to other out of town organisations as well. • Also, thanks to the Trustees who helped with the drying out of equipment after the Games.
If we have omitted to thank anyone, FHG offer them our apologies, it is certainly not intentional.
This year in mid-April, thanks to Cockbums Solicitors (past Chieftain we agreed and signed the 25-year lease of the Games Shed storage facility and land footprint with owners The Moray Council. Buildings insurance cost was agreed and paid. An application for a Rates rebate in line with the rules has been lodged with the Council.
A condition of the lease is the replacement of the asbestos roof cladding and tidying up of the groundworks on the South and East sides. Quotations have been received for the costs of these works. Funds have been set aside by the Treasurer. Applications have been lodged with local community funders for grant aid to help with the cost.
Over the reporting year we have been successful in strengthening our committee with the appointment of additional Trustees and recently another three persons having expressed a wish to join the committee. However, we will continue our efforts to interest local people in the Forres community to join our organisation so that through succession planning our Games will have a bright future.
Games Assets and Equipment Replacement Programme & Games Improvement -
In this Reporting Year -
This year we hired in Heras Fencing in lieu ofusing our post and canvas fencing along the North perimeter of the Games Field. Our fencing contractors erected and dismantled it and found it an easier task as compared to the wood post & wire used on the other perimeters. We extended the fence line on the East and West perimeters and repositioned the main entrance gate for efficiency and pedestrian safety reasons.
In the Coming Year.
We will continue to pursue grant aid opportunities to help fund the replacement of the main shed's asbestos roof covering. Any shortfall in the funding will have to be met from FHG financial reserves.
It is our intention to let an enabling groundworks contract to have the earth and vegetation around the foot of the shed cleared and levelled, ready for roof scaffolding, by end of March' '25. · It is projected that the contract for roof cladding replacement works will be let in early Jan '25 with a start date of Aprit '25 and completion by end May '25.
The Trustees will meet in early November '24 to clean out and dispose of all the obsolete items currently lying up in the roof space of the main shed.
The AGM will be held on 13[th] Nov '24.
All the matters raised and recorded in the post games wash up meeting will be formally addressed starting at the January '25 meeting.
We will check all tentage, equipment, sign.age, trophies, etc for wear and tear and prepare a replacement programme for Trustee mtg approval as appropriate. Any new equipment considered necessary will be considered for capex funding approval in the same manner.
Local Community Events supported in this period -
FHG continued to store and on the authority of the owners Forres EventsLtd (FEL) issue their traffic 'police no waiting' cones to various organisations both local in Forres and to surrounding town community events. The proper and timely return in good order is also overseen by FHG;
Forres Theme Day Association were loaned some of our tents, chairs, tables and other items of equipment to help with their Forres Theme Day on 5th May '24. Games trustees erected and dismantled the equipment.
Tents, the dancing platform and chairs were loaned in support of the MacPiping Hot British Pipe Band Champs in Grant Park on 8[th] June '24. Erection and dismantle by volunteers from FHG.
FHG loaned heavy events athletics equipment to Kinloss Barracks in late June '24 to help 39 Eng Reg stage their Sapper Highland Games event. A letter of thanks was received.
The successful Grant Park 100 centenary celebration event in Grant Park on 24[th] Aug '24 was supported by FHG with several volunteer trustees helping on the organising committee and during the build weekend. FHG tents, tables, chairs, gates, signage, etc were loaned.
FHG equipment was also loaned out to other summer events in neighbouring towns.
Other local volunteer organisations and events to which equipment has been regularly loaned or issued in past years includes - FACT, Forres Heritage Trust, Forres Community Fireworks, Forres Remembrance Sunday Parade, Colours ofCluny, Dallas Gala, RAF Lossiemouth Open Day.
FHG remain committed to supporting other local community volunteer organisations with equipment loan and manpower assistance where possible.
Looking to the Future -
In 2025 we will -
Continue our endeavours to interest enthusiastic local petsoris to join the FHG committee and also· nurture and build on the local volunteering community spirit we again enjoyed, and which contributed to the success of this year's Games.
Succession planning and the capturing of knowledge and expertise is key to the long-term success of our much-loved FHG as we move towards our centenary year and look with optimism beyond that to the future. The office bearers and other trustees will endeavour to document and store such valuable information to ensure it does not get lost.
Again, FHG will look to appoint a PR Consultant to promote our Games through targeted social media exposure and advertising and always be open minded to new sponsorship enhancement opportunities.
FHG will continue to loan out our equipment to other local event groups and so further our core purpose and strengthen our community spirit.
Equipment to be borrowed -
In 2025 we will seek to borrow the aluminium crowd barriers we have used in past years for our track perimeter safety fence, also the 'police no waiting' cones which are needed to satisfy Police Scotland requirements. This by kind arrangement with and support of Forres Events Ltd.
Financial Statement -
This year we continued to use the facility to purchase tickets online through our website and processed via a ticket management company - Ticket Source. That proved even more successful than last year, allowing more overseas visitors to pre-book and download their tickets and in tum provided us with accurate statistical information on the demographics of those wishing to attend as well as substantial preGames income.
Our practice of using cash at the entrance gates and elsewhere has continued successfully but it has becoming increasingly difficult to get competent cashiers to take the cash. Also, accountability and reconciling ticket sales, versus cash received, is difficult and not fully accurate. However, the increased use of cashless or card payments, which we can now easily facilitate with a total of 6x SumUp card reader machines has increased efficiency. We also successfully lent out our card readers for use at the Grant Park l 00 event, for which we received a small donation.
Ticket sales in total were down slightly overall but trade stand and sponsorship income increased by the extensive use and advertising on social media, managed by our PR manager ) and Web Manager
The rental agreement for the storage shed with Moray Council has finally been ratified for a 25-year rent free period providing we have the roof replaced within the next 2 years. However, in the short term we must pay the Moray Council Non-Domestic Rates of £944.49 per year which will hopefully be reduced by at least 80% or 100% ifwe are successful in qualifying for relief and reduction, for which has been applied.
We are now able to start fundraising for the roof replacement plus submitting applications to various funding bodies for grants.
We still have two alternate year maturing 24mth Term Deposit bonds with over £20000 in each for contingencies.
Insurance cover has increased slightly to £919.87.
Income, Expenditure, Savings and Assets
The Gates income was increased by both the income from the increased use and numher of SumUp card readers and advance online ticket sales.
Expenses have unsurprisingly all gone up again from all providers of services and equipment.
Future planning
We are now able to pursue sources of grants or sponsors to help fund the cost ofrepairing the shed roof. We will still allocate a reserve fund of £25,000 to cover charges and/or future repairs of the shed roof.
We plan to purchase at least lx heavy duty use gazebo for use at either the entrance or the seating area, plus a replacement "Gala/Market Traders" style tent.
| Position Treasurer Secretary Chairman |
IvJan1202s I Jan1202s -6"' Jan/2025 |
|---|---|
7
APPENDIX2
SC046639
Forres Highland Games
Section B Statement of balances
| Categories B1 Cash funds B2 Investments B4 Liabilities B5 Contingent liabilities Signed by one or two trustees on behalf of all the trustees |
Details | Unrestricted funds to nearest£ |
Restricted funds _to_nearest£ |
Expendable endowment funds to nearest£ |
Pennanent endowment funds to nearest£ |
Pennanent endowment funds to nearest£ |
Total current period to nearest£ |
Total current period to nearest£ |
|
|---|---|---|---|---|---|---|---|---|---|
| Cash and bank balances at start of year | 92,131 | 92,131 | 70,180 | ||||||
| Surplus_I_(deficit) shown on receipts and payments account |
5,895 | . | 5,895 | 21,951 | |||||
| . | . | ||||||||
| . | . | ||||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
98,026 | . | 98,026 | ||||||
| Fund to which | Fund to which | asset belongs | Market valuation to nearest£ |
||||||
| Details | ass | et belongs | Total Cost (if available) tonearest£ |
||||||
| Current value (if available) tonearest£ |
|||||||||
| Transparent Panels | 2,684 | 109 | 16 | ||||||
| Website | 1,700 | 93 | 141 | ||||||
| Tents & Shelters | 3,275 | 564 | 85 | ||||||
| LaPtoo | 230 | 152 | 152 | ||||||
| Other Assets | 370 | 244 | 244 | ||||||
| Generator | 290 | 290 | |||||||
| Details | Total Fund to which l |
s 8,549 |
1,452 | 1,556 | |||||
| iability relate | Amount due tonearest£ |
||||||||
| Independent Examiner | G | eneral | 360 | 840 | |||||
| G | eneral | ||||||||
| Details | Total | 360 | 840 | ||||||
| Fund to which li | ability relate | ||||||||
| ----------------------- | ----------------- | ||||||||
Page9
Enter ct1c.1rity nan1c: beiov,[1 ]
SC046639
Forres Highland Games
Receipts and payments accounts
I Period start ciate I I Penoo· end elate For the period I Dav II lvlonth II Year I to I DEN II Month II Yern from I 01 IJ 2023 I I 30 II 09 II 2024 I ~~II~~[10 ] Section A Statement of receipts and payments Expendable Permanent Unrestricted Restricted Total funds Total funds last endowment endowment funds funds current period period funds funds to nearest£ to nearest£ to nearest£ to nearest£ to nearest £ to nearest £ A1 Receipts Donations 8,781 8,781 7,320 Legacies - - Grants - - Receipts from fundraising activities - - Gross trading receipts - - Income from investments other than land and buildings 1,574 1,574 152 Rents from land & buildings - - Gross receipts from other charitable activities 41,570 41,570 43,915 - - A1 Sub total 51,925 51,925 51,388 A2 Receipts from asset & investment sales ~~I~~ Proceeds from sale of fixed assets ~~I~~ Proceeds from sale of investments A2 Sub total ~~are~~ Total receipts I 51,92511 -11----1 -11 51,925 ~~I~~ 1 .. 51 ,3 aa_l A3 Payments Expenses for fundraising activities ~~-~~ - Gross trading payments ~~-~~ - Investment management costs ~~-~~ Payments relating directly to charitable activities 45,740 45,740 28,837 Grants and donations ~~-~~ - Governance costs: ~~-~~ - Audit / independent examination ~~-~~ Preparation of annual accounts ~~-~~ - Legal costs - - Other - - ~~-~~ - A3 Sub total 45,740 45,740 28,837 A4 Payments relating to asset and investment movements ~~I~~ Purchases of fixed assets 290 \Purchase of investments A4 Sub total 290 = ~~Se~~ t: :J t::=: c:=:: j j Total payments .I 4_s,o_3o_. ... ... 46,o 30 .! 2_s,43_1. s,_43_1. Net receipts I (payments) . I ...,.5,.,8..,95_ ... 5, ,ss 5_ l 2_1,9_51_ A5 Transfers to/ (from) funds SurplusI (deficit) for year _l ~~5~~[,s_s_s,.][.] ,.. . ,... s..,,s 9 s .l 2_1.,9_s_1
2_s,43_1. s,_43_1.
Page 8
APPENDIX2
Forres Highland Games
SC046639
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
----- Start of picture text -----
General Funds for the hosting and support of Forres Highland Games
----- End of picture text -----
----- Start of picture text -----
Individual / Number of grants £
Type of activity or project supported institution made
C2 Grants
Total -
C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b) X
£
Authority under which paid
C3b Trustee remuneration - Honorarium 200
details rarium 400
200
C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b) X
Number of £
trustees
C4b Trustee expenses - Telephone 1 100
details
Transaction Balance
amount(£) outstanding at
Nature of relationship Nature of transaction oeriod end 1£1
CS Transactions with trustees
and connected persons
C6 Other information Funds Held as a contntigency against the games having to be cancelled, estimated cost of £25,000 per
annum, also equipment replacement programme.
----- End of picture text -----
Page 10
APPENDIX2
Forres Highland Games
SC046639
Additional analysis (1)
Analysis of receipts and payments
1 Donations
| 1 Donations | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Sponsors | Unrestricted funds to nearest£ 8,731 |
Restricted funds to nearest£ |
Expendable endowment funds to nearest£ |
Permanent endowment funds to nearest£ |
Total current period to nearest£ |
Total last period to nearest£ |
||||
| 8,731 | 8,731 | 7,140 | ||||||||
| Donations | 50 | 50 | 180 | |||||||
| ~~-~~ | ~~-~~ | |||||||||
| ~~-~~ | ~~-~~ | ~~-~~ | ||||||||
| ~~-~~ | ~~-~~ | |||||||||
| Total 2 Grants Total |
8,781 | 8,781 | 7,320 | |||||||
| Unrestricted fnnrl to nearest£ |
Restricted funds to nearest£ |
Total current n,t,rinrl to nearest£ |
Total last n,_rintl to nearest£ |
|||||||
| -11 -1 |
~~I~~ ~~11~~ |
- 3 Gross receipts from other charitable activities
| Unrestricted funds to nearest£ |
Unrestricted funds to nearest£ |
Restricted funds to nearest£ |
Restricted funds to nearest£ |
Expendable endowment funds to nearest£ |
Expendable endowment funds to nearest£ |
Permanent endowment funds to nearest£ |
Permanent endowment funds to nearest£ |
Total current period to nearest£ |
Total last period to nearest£ |
|
|---|---|---|---|---|---|---|---|---|---|---|
| EntryFees Gates Programmes Seats Tradestands |
1,828 | 1,828 | 1,219 | |||||||
| 34,100 | 34,100 | 35,743 | ||||||||
| 832 | 832 | 889 | ||||||||
| 915 | 915 | 794 | ||||||||
| 3,895 | 3,895 | 5,270 | ||||||||
| ~~-~~ | ||||||||||
| Total | 41,570 | 41,570 | 43,915 |
4 Payments relating directly to charitable activities
| Unrestricted funds to nearest£ |
Unrestricted funds to nearest£ |
Restricted funds to nearest£ |
Restricted funds to nearest£ |
Expendable endowment funds to nearest£ |
Expendable endowment funds to nearest£ |
Permanent endowment funds to nearest£ |
Permanent endowment funds to nearest£ |
Total current period to nearest£ |
Total last period to nearest£ |
|
|---|---|---|---|---|---|---|---|---|---|---|
| Advertising | 2,491 | 2,491 | 2,439 | |||||||
| Band Fees | 2,977 | 2,977 | 1,068 | |||||||
| Catering | 2,226 | 2,226 | 2,167 | |||||||
| Dues and Subscriptions | 50 | 50 | 96 | |||||||
| Equipment Rental | 1,717 | 1,717 | 340 | |||||||
| Fencing& Park security Gifts and Donations |
5,306 | 5,306 | 2,560 | |||||||
| 1,689 | 1,689 | 1,728 | ||||||||
| Permit Fees | 715 | 715 | 447 | |||||||
| Honorarium | 800 | 800 | 600 | |||||||
| Insurance | 920 | 920 | 1,496 | |||||||
| Miscellaneous | 5,214 | 5,214 | 672 | |||||||
| Office Supplies | 83 | 83 | 419 | |||||||
| PA System | 969 | 969 | 660 | |||||||
| Postage and Delivery | 75 | 75 | ~~-~~ | |||||||
| Printingand Reproduction | 1,065 | 1,065 | 597 | |||||||
| Prize Money& Trophies | 7,931 | 7,931 | 6,668 | |||||||
| Professional Fees | 3,015 | 3,015 | 1,562 | |||||||
| Rent & Rates | 316 | 316 | ~~-~~ | |||||||
| Repairs | 230 | 230 | 190 | |||||||
| Telephone | 100 | 100 | 100 | |||||||
| Travel | 5,095 | 5095 | 2,476 | |||||||
| Utilities | 1,831 | , | 788 |
|||||||
| 1,831 | ||||||||||
| Waste Removal | 900 | 900 | 650 | |||||||
| Machine Charges | 1,114 | |||||||||
| ~~-~~ | ||||||||||
| Website | 25 | |||||||||
| 25 | ||||||||||
| Total | 45,740 | 28,837 | ||||||||
| 45,740 | ||||||||||
Page 11
APPENDIX2
SC046639
Additional analysis (2)
5 Breakdown of unrestricted funds
| 5 Breakdown of unrestricted funds | ||||||
|---|---|---|---|---|---|---|
| Receipts | Unrestricted fund 1 - enter name of funcl below General |
Unrestricted fund2 -enter name of fund below |
Unrestricted fund3 -enter name of fund below |
Unrestricted fund4 -enter nameoffund below |
Total unrestricted funds |
Total unrestricted funds last period |
| Donations | 8,781 | 8,781 | 7,320 | |||
| Legacies | 1,574 | ~~-~~ | ~~-~~ | |||
| Grants | ~~-~~ | ~~-~~ | ||||
| Receipts from fundraisingactivities | ~~-~~ | ~~-~~ | ||||
| Gross tradingreceipts | ~~-~~ | ~~-~~ | ||||
| Income from investments other than land and buildinas |
1,574 | 152 | ||||
| Rents from land & buildings | ~~-~~ | ~~-~~ | ||||
| Gross receipts from other charitable activities | 41,570 | 41,570 | 43,915 | |||
| Sub total | 51,925 | 51,925 | 51,388 |
Receipts from asset & investment sales
Praceedsframsaleoffixedassets
._P_ra_ce_e_d_s_f_ra_m_sa_l_e_o_f_in_v_es_t_m_e_n_ts ...,.S_u_b_t_o_ta_l,. t===j t===j t===j t===j t:=::::j t:::::::j
| Total receipts Pavments |
-~~I~~I | -~~I~~I | -~~I~~I | -~~I~~I | -~~I~~I | ||
|---|---|---|---|---|---|---|---|
| 51,925~~!~~ 45,740 45,740 |
~~!~~ ~~-II~~ |
||||||
| Expenses for fundraisingactivities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations Governance costs: Audit/ independent examination Preparation af annual accounts Legal costs |
~~-~~ | ~~-~~ | |||||
| ~~-~~ | ~~-~~ | ||||||
| - | ~~-~~ | ||||||
| 45,740 | 28,837 | ||||||
| ~~-~~ | ~~-~~ | ||||||
| ~~-~~ | ~~-~~ | ||||||
| ~~-~~ | ~~-~~ | ||||||
| - | ~~-~~ | ||||||
| - | ~~- ~~ | ||||||
| ~~-~~ | ~~- ~~ | ||||||
| 45,740 ~~-~~ |
|||||||
| Sub total Payments relating to asset and investment movements |
28,837 | ||||||
| ,a§§§ - - - |
§90 290 |
||||||
| Purc-hase-sof-fixed-ass-ets chaseof investments Transfers toI(from) funds SurplusI(deficit) for year Sub total Total payments Net receiptsI(payments) |
|||||||
| 46,030 | 46,030 | ||||||
| 5,895 | 5,895 | ||||||
| 5,895 | 5,895 | ||||||
| Nature and purpose of funds I |
|||||||
| Gene | ral Funds for the hosting and support of | Forres Highland G | ames |
Page 12
APPENDIX2 Forres Highland Games SC046639 Additional analysis (3) 6 Breakdown of restricted funds Restrict0d fund Restricted fund Restricted fund Restricted fund - enter na!lK' of 2 - enter name of J w enter name of 4 w enter name of fund be!o\v fund be!m"J fund below fund below Berry Burn Total restricted Total restricted funds funds last period Receipts Donations Legacies Grants Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities Sub total ~~ute~~ Receipts from asset & investment sales Proceedsfromsaleoffixedassets P_r_o_ce_e_d_s_f_ro_m_s_a_ o_f v_e_s e_n_t_s [S_] ~~[u]~~ [_] ~~[b]~~ [_][_] ~~[t]~~ [_] ~~[a] I~~ Total receipts -11 -11 -II -11 -II.... _ .I- Payments Expenses for fundraising activities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations Governance costs: Audit/ independent examination Preparation of annual accounts Legal costs Sub total Payments relating to asset and investment movements Purchases of fixed assets Purchase of investments ~~o~~ Sub total ~~pe~~ Total payments Net receipts I_ (payments) Transfers to / (from) funds Surplus I (deficit) for year Nature and purpose of funds I ~~— ===S55~~ Page 13
APPENDIX3 oscr Offic8 oftha Scottish Charity Ragulator Independent examiner's report on the accounts Reporttothe trusteeslmembers of Chartty nam9 Forrès Highland Gamas R•gi$t•rod eharty nurnr On th8accounts oftha charity for tha rIOd SC046639 Pèriod start data Pèriod ènd datè OL 09 io 2023 30 2024 Soi out on pago$ 8-13 Irvn8rrthrto Inrkn? r R•$po¢tiv• ro$pon5ibilitlg$ of trustoes and examingr Th• ¢harity'$ tru$t•6$ aro ro$pon$ibl• for tho proparation of th• a¢¢ount$ in aCrdance with the terms of the Charities and Trustee Investment (Scollandl 2005 Act and tho Charities Accounts Iscotlandl Regulations 2006. Tho tharity Iruslees consider that th• audit requirement of Regulation 10(11 Idl of Ihg Accounts Regulations does not apply. It 1$ my r95ponsibility lo examine the accounts as roquired under section 44111 lel of tho Act and to slat8 whether particular matters hav8 come lo my attention. My axamination is carriad out in accordanca with Ragulation 11 of th• Charitias Accounts (Scotlandl Ragulations 2006. An èxamination includès a r•vi•w of th• J¢counting rocords kèpt by th• charity and a comparison of thè accounts pro88nt8d with thos• racords. It also includ•s considèration of any unusual it8ms or disclosurns in tho J¢wunts and $$ok$ •xplanalion$ from the tw$t•¢$ ¢on¢oming any Such matter$. Th• proc•duras undèrtaken do not provido all tha avidèn¢o th•t would b• required in an audit Basis of indepond•nt •xamin•r's statemant Indop•nd•ni oxaminor's statom•nt In tho course of my examination, no matter has como to my att8nlion lothor than that disclosed on tho attached page'l which giv8s mg r•a50nabl• caus• to b•liov• that in any material r•sp•ct th• requirem8nts'. to koop accounting records in accordanco with section 4411 } {al of th8 2005 Act and Regulation 4 of tho 2006 Accounts R8gulations, and lo preparo accounts which accord with the accounting ro¢ord$ and Comply wth Regulation 9 01 th• 2006 Accounts R•gulation$ rop•r Sign Na Relevant professio qualification{sl or lif a Addrè 'Pkn58 delete ts wotd5 Inlhe btgcke15 rf they do not apJy. If the Wd5 do apkty. sel <xrtth05e tnsttet5 which he cL¥netoy0uralienl tho page
APPENDIX3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose