2025-09-30-accounts - Forres Highland Games

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

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a FORRES HIGHLAND GAMES
Scottish Charitable Incorporated Organisation
Reg. Charity No: SC046639
cir Mr Mike Scott
or nat Honorary Secretary
PH 7 Fleurs Road
‘Highdond genes Forres, Moray, IV36 iLY.
B87, 1920 Tel. 01309 673289
Email: michaelwscott@btinternet.com
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November 2025

Trustees Annual Report The trustees of Forres Highland Games present their annual SCIO report for the period from 01 October 2024 to 30 September 2025 and the audited financial statements for this period.

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Reference and Administrative Details —

Registered Charity Name — Forres Highland Games Charity Registration No — SCO46639 Registration Date — 21s June 2016 Principal Contact Address — 7 Fleurs Road, Forres, Moray, 1V36 1LY , Trustees who served the charity during this period were — Mr Frederick J Davidson (Chairperson), Mrs Doris Dallas (Vice Chairperson), Mr Michael W Scott (Secretary), Mr Bruce Kerr (Asst Secretary), Mr Alistair Stewart (Treasurer), Mr Peter Finlayson, Mr Peter Scott, Mr Kevin Skivington, Mr Liam Scott, Mr David Dallas, Mr M Barrington, Mr Grahame Sutherland, Mr Robbie Smith, Mr Andrew Logie, Mr Iain Cox and Ms Jackie Stephen. | |[New][ Trustees][ during][ the][reporting][period][ -][ Two] | ; 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 | lon || peopleyears. ofSo Forresthe local and area District something Amateur to look Athletic forward Association to and enjoy was a formed andday out in apart the dull from post several First World years War during the Second World War the annual event has been held in Grant Park in Forres ever since. The — event was originally known locally as Forres Sports then transitioning over the years to Forres Highland Games. |[to] The[ join] volunteer[ the][ organisation] committee[and] evolved through[ so bring][ about] theyears[ a][ natural] with[succession] a culture[ of][ office] ofencouraging[ bearers.][ The] the[ organisation’s] younger generation[ 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 under a new governance structure and - constitution with all existing assets both financial and physical transferred in full.

Structure, Governance and Management —

' Governing Document:

The organisation is called Forres Highland Games (FHG) and was registered by The Office of the -- Scottish$CO46639 Charityon 21 RegulatorJune 2016. as a SCIO (Scottish Charitable. Incorporated Organisation) as charity number | The charitable purposes and objects are based on the original concept set out by our forefathers in 1928 at | the founding of the organisation and event. These are the advancement of public participation in sport and ae Page 1 of 7

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the advancement of the arts, heritage and culture, through promoting and convening an annual Highland Games in Forres (including music, 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 page, Facebook, 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 of FHG 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 ofthe 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.

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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 to align with Moray Council’s guidance. Four principal office bearers attended Moray Council’s Event Safety Seminar back in 22 Feb °24.

2025 Event Report —

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This year’s event marked the 97th anniversary since the founding of the Games in Grant Park.

The 2025 Games were a well-planned, organised, managed and safely delivered event. A large attendance of spectators from home and abroad, who all enjoyed a great afternoon’s entertainment. Our Games are a popular and well-established highlight of the Forres and district summer calendar.

The large spectator attendance numbers are again credited to the great work of our PR consultants Claire Doughty Publicity (CDP). CDP do a great job raising awareness of our forthcoming Games event through our website and on our social media, with well-timed attention catching updates, right up to Games afternoon. CDP arranged targeted advertising and raised public awareness with photographs and interesting articles in the local press. CDP also sourced and managed our new Programme and oversaw the design, production and printing of the Souvenir Programme. CDP sourced all the programme advertising which covered all the production and printing costs. The souvenir programme wasa sell out and great success. CDP also secured additional sponsor funding, including the sale of several new advertising banners. The Board of Trustees extended our sincere thanks to Claire Doughty Publicity for superb work.

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™ This year’s Chieftain was a well-known personality in Forres and a long serving key player in many Forres voluntary organisations and groups. For a number of years, our Chieftain has helped us with the hospitality in the Pavillion. A very deserving Chieftain and in the company of close family had a very enjoyable and memorable day.

It was also a great pleasure to welcome to the Games some of our Sponsors, including our main sponsors namely our Honorary President and his lovely wife, both good friends and loyal supporters 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 Bill & Lorraine Budge Foundation, for their very generous support and continued loyalty.

The entries on the track and field were down on previous years anda little disappointing. However, for those athletes who did enter it was good enjoyable competition. The 10k road race was well supported. The Heavies competitions, now including ladies’ heavies, are always a crowd pleaser and thrilled the crowd during the afternoon. The ever-popular Message Bike Races, sponsored by our Hon President and his good lady, excited the crowd, as did all the grass track cycling events. —

There was again a very large entry in the Highland Dancing competitions which made it a busy day for the organiser, judge and piper. This event was sponsored this year by local business Aye Do Events. The highland dancing village situated outside the athletics track at the north east side of the Games park again worked well and gave highland dancing enthusiasts ample space to spread out and spectate in comfort. A new trophy, The Lena Scott Memorial Trophy, was presented this year for best in the premier junior section in memory of dear Games friend. In the year ahead we will look for further opportunities to improve and speed up these all afternoon highland dancing events.

Healthy entries in the solo piping competitions and in the solo drumming competition. The locations on the west and south sides of the Games field were again satisfactory. Both events need better more visible sail type signage sourced and introduced next year.

It was disappointing that there were no amateur Tug-o-War entries. FHG would like to see 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 again supported by a great team of volunteer judges and officials from across the north. Their dedication and professionalism in ensuring fair play, good sportsmanship and a safe event was much appreciated. We extend our grateful thanks to all. o™ The massed pipe bands were, as always, a very popular attraction. All the bands gave an excellent display ~ much to the delight of the crowd. Forres & District Pipe Band marched up from the town centre and proudly led the Chieftain and the opening parade into the arena, which got the event off to a rousing and —_'A record number start. Thanksof trade go toand ourcharity hard-workingstalls were Secretary spaced around for arranging the perim th e tenter pipe bof the a nds.rena and brought colour, variety and added spectator interest, whilst bringing in valuable revenue to help offset the day’s financial outgoings. Grateful thanks to our diligent Trade Stands Manager for his sterling hard work. FHG are grateful to all the traders for their continued loyalty and support. We hope they were happy with their day and 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 welcome feature with no unwanted incidents or problems. Thanks are owed to the Assistant Secretary for working with the RBL to gain the Moray Council park wide licence. There were ‘however post games comments regarding unwelcome queues at the beer tent and consideration for a ‘second bespoke type alcoholic sales outlet somewhere else around the arena. This to be considered in the ee year. o™~ | — | Page 3 of7 3 of7 of7

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Our hard-working Trustees and loyal local Games volunteers 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. Kinloss Barracks arranged for a group of volunteers to help us out with a lot of the manual heavy lifting jobs on the Friday and on the Saturday evening. Grateful thanks also given to the firefighters from Forres Fire Station who got stuck in along with the others and helped with the post games arena dismantling and clearing up in short time.

A local farmer provided a tractor and harvest trailer free of charge for the weekend and competent and qualified volunteer very kindly did 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. Local company A J Engineering supplied the tele-handler and driver and did all the heavy lifting both on the Friday and the Saturday post games clear away. A past games chieftain and local farmer arrived on Saturday evening with a tractor and large trailer and helped with the clearing away. The crowd barriers and no waiting cones were loaned free of charge by Forres Events Ltd. The grateful and sincere thanks of FHG goes to them all.

FHG owes a huge amount of gratitude and thanks for the great efforts and fantastic 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. Our sincere grateful thanks to everyone who helped. They are all are a credit to the Forres community and beyond. Letters of thanks were sent as appropriate.

VY

Our excellent FHG trustee committee deserve much praise. Without their willingness to serve, sacrifice of spare time, dedication and teamwork throughout the year and in particular the weeks leading up to the event FHG 2025 would not have again been the undoubted success and magnificent spectacle it was.

Our sincere gratitude and special thanks are owed to our very dedicated and hardworking Secretary. His time given is vast and immeasurable. His sixty plus years of Games knowledge, his foresight and his enthusiasm once again ensured that Forres Highland Games 2025 ran smoothly and were the meticulously planned, safely delivered, family friendly event FHG is known for and enjoyed by all those involved. Thank you very much Mr Secretary and behalf of all the Trustees and indeed everyone who participated in and spectated at our very successful 2025 event.

Sincere thanks are owed to our Games Treasurer. Mr Treasurer again expertly and diligently undertook all of the financial duties and tasks during the year. In the weeks leading up the event, on Games Day itself and in the weeks after, he is a busy man. He successfully managed the Treasurer’s work with great diligence, skill and at all times with good uplifting humour. He oversaw the online sales option to purchase games programmes. Mr 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. Thank you sir.

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Grateful thanks also 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 Markets, Forres Bonfire Night, Armistice Sunday, etc and to other out of town organisations as well.

If the Chairman omitted to thank anyone, I offer them my apologies, it was certainly not intentional.

Games Fixed Assets —

Large Storage Shed -

In 2024, with the support of Cockburn’s Solicitors, Forres, we signed a 25-year lease of the large Games Shed storage facility and land footprint with owners The Moray Council (TMC). Buildings insurance costs get paid to TMC yearly. An application for a 100% Rates rebate in line with the rules was lodged and was successful with the full 100% discount now standing.

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-_ A condition of the lease was the replacement ofthe asbestos roof cladding and tidying up of the
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igroundworks on the South and East sides.

Quotations were obtained for the costs of these agreed remedial works. Funds to cover the costs were set aside by the Treasurer.

The Rafford Scottish Country Dancing group very kindly awarded us £250 from their funds towards the shed roof cladding replacement. [Applications were lodged with local community funders for grant aid to help with these costs. Berry Burn Community Fund awarded us the very generous sum of £10,000.

The Board of Trustees agreed to proceed with the works.

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In early Jan’25 a contract for the roof cladding replacement works was let to lowest tenderer and lexperienced local company A J Engineering & Construction Services of Forres. A site meeting was held and project team appointed. The AJ Eng PM prepared all necessary RAs and MSs. An April ’25 (post winter weather) site start date was agreed anda site meeting was held to brief all neighbours. - In mid-April ’25 work on site started and was completed within a working week with no problems or difficulties encountered. A hand back site meeting was held soon after. Job completed satisfactorily. Earlier in Feb °25 More Plant & Building Ltd, Nairn very generously carried out the earth remediation jwork on the South East side at no charge. Some complimentary advertising was given in grateful thanks. Games Moveable Assets, Equipment Replacement Programme and Games Improvements -

In this Reporting Year —

Again, this year we hired in Heras Fencing in lieu of using 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 fenceline to the East perimeter which allowed more space for the highland dancing village.

In summer we purchased at reasonable cost some small gazebo style tentage from a local community group who were winding up. In past years we had borrowed some of these assets for our Games Day. Some repairs were required. Spares were purchased and a couple of willing Trustees carried out the necessary remedial repairs.

In the Coming Year - The date of the AGM will be advertised in the local press and will be held on 19% Nov °25. oN |All the matters raised and recorded in the post games wash up meeting will be formally addressed, ~ starting at the January °26 meeting. | In early 2026 Trustees will check all tentage, equipment, signage, trophies, etc for wear and tear and iprepare 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 —

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FHG continued to store and on the authority of the owners Forres Events Ltd (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 the FHG Secretary.
azebo style tents and chairs were loaned free to Forres Heritage Trust in support oftheir Easter event at
— Tower. Erection and dismantle by volunteers from FHG.
FHG free loaned heavy events athletics equipment to Kinloss Barracks in mid-June ‘25 to help 39 Eng
Reejudging stage of theirthe Games. FamiliesA Openletter Day of thanks Highland was Games received. event. Several FHG Trustees assisted with the
a
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FHG tentage, chairs, etc was also loaned out to other winter and summer events in Forres and in neighbouring towns for community events over the reporting year. Examples of other local volunteer organisations and events to which equipment has been regularly loaned or issued out this reporting year and in past years include — FACT, Forres Heritage Trust, Forres Fireworks, Forres Remembrance Parade, Colours of Cluny, Dallas Gala, RAF Lossiemouth open Day.

FHG remain committed to supporting other local community volunteer organisations with equipment joan and manpower assistance where possible.

Looking to the Future —

In 2026 we will —

The current serving office bearers and trustees have a moral responsibility to ensure all our individual and shared Games planning knowledge and knowhow is documented and stored centrally so as not to be lost for our successors. Our IT manager and trustee has identified Microsoft SharePoint document management as the way ahead and has volunteered to teach us some basic knowledge in the quieter winter months ahead.

FHG Board of Trustees will continue to welcome interest from enthusiastic local persons who wish to join and take a hands-on active role in the planning for and delivery of our annual Highland Games.

We will also nurture the local volunteering community spirit we are so grateful to have and which contributed to the success of this year’s Games.

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.

We will continue to loan out our equipment to other local event groups and so further our core purpose and strengthen our community spirit.

FHG will begin to look forward to our Games centenary in 2028 and shape our vision to mark and celebrate this milestone for both our organisation and for Forres and the surrounding local area. We will consider setting aside some modest annual earned funds in support of this purpose.

Equipment to be borrowed —

In 2026 we will seek to loan 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. It also enabled us to sell souvenir programmes in advance which proved to be very successful. It allows more local and overseas visitors to pre-book and download their tickets plus programmes, and in turn provided us with accurate statistical information on the demographics of those wishing to attend as well as a substantial pre-Games income.

Our practice of using cash at the entrance gates and competitor registration has continued, but the use of cards and online payments are overtaking cash. Accountability and reconciling ticket sales, versus cash received, is difficult and not as accurate as online payments.

Ticket sales in total were comparable with last year overall, but trade stand and sponsorship income increased by the extensive use and advertising on social media, managed by our PR manager, Trade stand manager and Web manager.

The rental agreement for the storage shed with Moray Council has been ratified for a 25-year rent free period following the successful completion of the replacement roof and full rates rebate has been awarded.

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. still have two alternate year maturing24mthTerm Depositbonds with over £20000 in each for contingencies. Plus, a 95 Day Notice account with £20454 available.

nsurance cover has increased slightly to £927.21

ncome, Expenditure, Savings and Assets -

he Gates income was increased by both the income from the increased use and number of SumUp card eaders and advance online ticket and programme sales.

Expenses have unsurprisingly all gone up again from all providers of services and equipment.

Future planning -

e plan to purchase at least 1x heavy duty use gazebo for use at either the entrance or the seating area, lus a replacement “Gala/Market Traders” style tent.

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There is a proposal to allocate a lump sum over the next 2 years to provide a fund to mark the centenary
Lthe Forres Highland Games in 2028.
| igned on behalf of Trustees:
Name Signed Position Date
tite J Stewart A i,Me Y Treasurer [ 6 Nov/2025
Michael W Scott hn (2 L a is Vi J. CANT Secretary 1A Now/2025
Frederick J Davidson = — Chairman \Q_ Nov/2025
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| | |

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| | |

(2 OSEF ix 2

Enter charity name below

Enisr SC No below

Forres Highland Games

$C046639

	Receipts and payments accounts	Receipts and payments accounts	Receipts and payments accounts
Forthe period “n			to
Section A Statement of receipts and payments
Unrestricted funds	Restricted funds	Expendable endowment funds	Permanent endowment funds	Totalfunds . current period	Totalfunds last . period
to nearest£	to nearest£	to nearest£	to nearest£	to nearest£	tonearest£
A‘ Receipts Donations=] os		legaciesTE Grants	Te 40,000 Receipts	fromfundraising activites
	At Subtotal 60,442 A2Receiptsfromasset& investment sales	70,000			[70,442
Proceedsfromsale offixedassets fT Proceedsfromsaleofinvestments fs	AZSubtotal	__-
A3 Payments
Payments relating directly to charitabie activities	51,734	10,000			61,734
severance
	ii				es
	A3Subtotall 51,734		40,000

AdPayments relatingtoassetand investment movements Pucrasesoffwedasseis					20
3 AdSubtotal
	Totalpayments 51,734 i}	40,000			J

}
i
	8,708				8,708

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APPENDIX 2 .
Forres Highland Games $C046639
Section B Statement of balances
Unrestricted Expendable Permanent
Categories Details Restricted funds endowmentfunds endowmentfunds TotalPerio current Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year 98,026 98,026 | 9a,t31|
Surplus / (deficit) shown on receipts and
payments account 8,708 8,708
Cash and bank balances at end of year 106,734 106,734 98,026
(Agree balances with receipts and payments
account(s)) : . ~ - - -
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
- — —
Total
Details Fund to which. asset belongs Cost (if. available). Currentavailable) value (if Last year
to nearest £ to nearest £ to nearest £
Transparent Panels 2,684 | 109
Ei. |
|
Other [Assets] 80 fta 882
| ee
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
es
Details Fund to which liability relates wectimatel” Last year
; to nearest £ to nearest £
— — —
Total
Signed by one or two trustees Date of
on behalf of afl the trustees Signature Print Name
approval
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| | APPENDIX 2 . | Forres Highland Games

SC046639

Section C Notes to the Accounts

C1 Nature bd purpose of funds (may be stated on

analysis of funds worksheets) Genera! Funds for the hosting and support of Forres Highland Games | | | so . individual / Number of grants £ Type of activity or project supported institution um oie - —<== 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) | Authority under which paid f Gab Trustee remuneration - | Alistair Stewart Honorarium | 200 etails Mike Scott Honorarium | 400) | f a ucekern |! C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box i (otherwise complete section 4b) i Number of £ trustees : . Transaction Balance ! amount (£) outstanding at i Nature of relationship Nature of transaction eriod end (£ C5 Transactions with trustees and connected persons i 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.

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. APPENDIX 2 Forres Highland. Games

SC046639

Additional analysis (1)

Analysis of receipts and payments

1 Donations

		. Unrestricted	Restrictedfunds	Expendable endowment funds	Permanent endowment funds	Totalcurrent Perio	Totallast perio
		to nearest£	tonearest£	to nearest£	to nearest£	to nearest£	to nearest £
		[35035]
2 Grants
		Unrestricted funds	Restrictedfunds			Total current nerind	Total last nerind
		to nearest£	to nearest£			to nearest£	to nearest£
Berry Burn Grant			10,000			10,000
	Total		10,000			10,000
3 Gross receipts from other charitable activities
		. Unrestricted unds	Restrictedfunds	Expendable endowment funds	Permanent endowment funds	Totalcurrent P	roast P
		to nearest£	to nearest£	to nearest£	to nearest£	to nearest£	to nearest£
Entry Fees		1,868				1,868	1,828
Gates&Progammes Tradestands		38,367 7,139				38,367	7,139
	Total	48,300				48,300	41,570
4 Payments relating	directly to charitable activities
		. Uavestiicted nes	Restrictedfunds	Expendable endowment funds	Permanent endowment funds	Totalcurrent P	Total lest P
Ravering Duesand Subscriptions Equipment Rental Fencing & Parksecurily Gifts and Donations		tonearest£ 3,010][7 3ae5} [__2336) aee ate)[	P.106) iE	tonearest£ [7 [i SS ee [		tonearest£	tonearest£
			TT
OfficeSupplies PASystem Postageand Delvery PrintingandReproduction PrizeMoney&Trophies Professional Fees Rent & Rates Telephone Utities WasteRemoval Machine Charges				_— 403] [ a	4,803) [	tsi 208s7;[ sd [316] 58t7 10,000 [t00} 6535] [	}00}
							aes]
	Total	51,734)	10,000			61,734	45,740

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APPENDIX 2

$C046639

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| ||| |Additional|analysis|(2)| |5|Breakdown of unrestricted funds| |||Unrestricted|Unrestricted|Unrestricted|Unrestricted| |||fund|1|- enter|fund|2|- enter|fund|3|- enter|fund 4|- enter| |||name|of fund|name|of fund|name|of fund|name|of|fund| |below|below|below|below| |General|Total|Total| |||unrestrictedfunds|fundsunrestrictedlast period| |Receipts||| |!||P|—9,036 ||[||[9035]||||8,781| |{||ee||| |Receipts from fundraising|activities|f|rees|||es| |Gross trading|receipts|||ee| |Income from|investments|other than land and|3,107|3,107|1,574| |buildings||| |Rents from land & buildings|||sd|ee ee| |Gross|receipts from other charitable|activities|48,300|48,300|41,570| |||Sub total|60,442|60,442]-|]|[51,925][|]| |Receipts|from asset &|investment sales| |Proceeds from|sale|of fixed|assets| |Proceeds|from |sale|of|investments| |||Sub|total| ||| |Payments||| |Gross trading|payments|||es ee| |investment management costs|f|a|see| |Payments|relating|directly|to|charitable|activities|51,734|51,734|45,740| ||__AuditVindependent|id———||es| | aees| |examination]||| |||Legaicosts| |||| |ee|P||ee|eee| |Sub|total|51,734|51,734|45,740| |Payments|relating to asset and|investment| |movements||| |Purchases of fixed assets|||20||| |Purchase|of investments|}||| |Sub|total|[280|| |||Total payments|81738]|[)|(CO)|46,030| ||| |i| |Nature and|purpose|of funds| |General|Funds|for the|hosting|and|support|of|Forres|Highland|Games|.|

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APPENDIX 2

Forres Highland. Games

$C046639

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Additional analysis (3)
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6 Breakdown of restricted funds
Restricted fund Restricted fund Restricted fund Resiicted fund
t-enternameof 2-enternameof 3-enternameof 4- enter name of
jand below iund betow fund delow fund pelow
Berry Burn Total restricted Total restricted
funds funds last
period
Receipts
| es es
| es |ee
10,000 too00|{ |
Receipts from fundraising activities [| es |
GrossIncome tradingfrom investmentsreceipts other than land and | es |ee
buildings
Rents from land & buildings | es es
Gross receipts from other charitable activities ; ss i
Sub total 10,000 10,000/} — -|
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
Payments
Expenses forfundraising activities | i
Gross trading payments ft Ps
Investment management
Payments costs
relating directly to charitable activities 10,000 10,000 [| |
Audit/independent Tf
examination) |__| es |
Legalcosts| [—____| |
Sub total 10,000 10,000}{ —_-|
Payments relating to asset and investment
movements
Purchases of fixed assets
Purchase of investments
Sub total
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aand purpose of funds

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APPENDIX 3
|
Office “ the Scottish Charity Regulator
Report to the Charity name
| _ Independent examiner’sreport on the accounts 2 | -
| |
Registered charity SC046639
| mumber |
On the accounts of the | Period start date eo : __Periodenddate
charity forthe period Day | Month = Year Day Month Ver
of 10 | 2024 to 30 09 2025
| Set out on pages A813 numbers ofnaadditionalce nee sheets)me Hane edi
| Respective _ The charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the
| ' audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It |
| _ Actis my and responsibilityto state whe t oh e rxamineparticular the accountsmatters have as required come toundermy attention. section 44(1) (c)ofthe
Basis of independent _ My examination is carried out in accordance with Regulation 11 of the Charities |
examiner's statement Accounts (Scotland) Regulations 2006. An examination includes a review of the |
accounting records kept by the charity and a comparison of the accounts presented with |
those records. It also includes consideration of any unusual items or disclosures in the
accounts and seeks explanations from the trustees concerning any such matters. The
| procedures undertaken do not provide all the evidence that would be required in an audit :
Independent examiner’s In the course of my examination, no matter has come to my attention [other than that
statement disclosed on the attached page]
; 1. which gives me reasonable cause to believe that in any material respect the |
requirements:
_ to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and |
Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
| | 2. to which, in my opinion, attention should be drawn in order to enable a proper |
Signed: __, understanding of theaccounts to bereached. se seve wn |
| Yothn Ct _ Date: /19/03/2025 |
Relevant professional
qualification(s) or body = rcas |
(if any): |
| /IV36 2GY
Please ste the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the
following page.
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APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.