REGISTERED C&UUTY I%LTrIBER: SC046780
Report ofthe Tru8tee$ and
UDaudlted St*tenKnts For The Year Lllded 31 August 2024
for
Forres Area Soeeer 7,
Park Howe Centre
South Street
Elgx
tV30 IJB

Forres Area Soeter 7's
Colltents of tbe Fillan¢lal Statements
For The Y¢ar Ended 31 Au¥u8t 2024
Report of tbe Irugtees
Independent Eun)Iner'B Report
Statement of Fknanftsl At￿￿tIeS
B*l4nce Sheet
iDte8 to Ibe Fillallcial Statements
5 to 9
Det*llei) Statement of FIDanthl Aedvfides
10

Forres Area Soccer 7,$
Report of tbe Trustees
For The Year Ended 31 August 2024
The trnstres present their report with the financiAI statements of the charity foT the year ended 31 August 2024. The
trustecs have adopted the provisiotts of Aceoulltill8 and Reporting b} Charities: StatemeDt of Rwommended Practice
applicable to cbarities PTeparing th¢ir accounts in accordance with the Fitiancial Reporting Standard applicable ill the
UK and Republic of Irelatsj (FRS 102) (efftctive l January 2019).
OKTECTTVES AND ACTTVITIES
Obje¢tiv¢$ aitns
The clwiiy's pu4iose is the adi'an¢¢m¢nl of public participation in spoti specifically participation in football by
hildren of all abilities.
Slenlfft#nt *ctlTrlties
Benveen February alld October, the charity run regular football llwt¢hes on SulldaYs as well as training se5S10DS IXI
edTLcsday and Thursday EveDillg's for children aged between 4 and 16 regardless of their ability.
STRUCTLqiE, COVERNANCE I¥IAliAGEMENT
Governing documeDt
FO￿e9 Area Soc¢er 7's is a Scottish Ch8ritabl¢ fnwTPOrnted Orwisation (SCIO) and its n]anagement and oper&tions ore
governed by its con$tibJtioll.
REFEREPICE AP*D ADMifilSTRATIVE DETAILS
Regl$tered Charity number
SC046780
Independent F".iamiiJtr
The Long Partnership
Park House Centre
South Street
Elgin
IV30 IJB
Approved by order of the board of tmste¢s on 26 May 2025 and signed on it8 behalf by.
Pa8¢ 1

IndepeDdeDt Examlner's Report to the Trustees of
Forre$ Area Soecer 71
I report on the a¢¢ounts for the year elldcd 31 All8￿st 2024 set out on pagcs three to ninc.
Respe¢tive responsibilities of trustses and examiner
The charity¥s tn￿teeS are responsible for the pr¢parntion of the accounts in accordance with the iernjs of the Charilies
attd Tjustee Investtnent (Scotland) Act 2005 and the Cljarities Accounts {Scotland) Regulations 2006 {8s atnended). The
chan'tys tTusie¢s ¢onsid¢r that the audit TEquiremenl of Regulation 10(I)(a} to {cl of the Accounts RegulatioA% does not
apply. It is mv responsibility to examin¢ the accounts as required Under S￿tion 44(1)(¢) of the Aet and to state wlkether
particular matters have eome to my attention.
Basfis of the Independent examlnv's report
My ¢xaTllinarion Wds ¢arried out in &ccordance with R¢gulatii>n I l of & Clwitics Accounts (ScotlaDdl Regukntions
2006. An examination i￿lUd￿ a review of the accountllig records kepi b) tbe ch&Tity alld a comparison of the accounts
presented with those Teu)Tds. It a180 includes ¢onsiderntion of any unusual iterns or disclosure8 in the accounts, and
seeknng explanations from you as tnL8tees collc¢rnillg WLY such Jnatters. The pro¢ethires undertaken do not provid¢ all
the evidence that V*'oukl be required in an audii and consequenuy I do no¢ exPT￿ all audit opinion ot) the view given by
the accouJ]I
Independent exarnjner's ststemeDt
In cotllxtion with my examinatio￿ no matter has coll￿ to my attention:
(l) which gives m¢ roggonable Cause to belIe￿e that. in any mat¢tial resFecL the requirement5
keep accoullting records in ac¢orth¢e with S￿tiQll 44{1)(a) of the 21K)5 Act and Regulation 4 of the 2￿)6
Accounts Regulations. and
to prepare accounts which aceord with the accountill8 r¢cords and to conlply Regu]atioll 8 of the 2006
Accounts Regulations
bal'e not been met: or
(2) 10 whicm in my opillioll, attention sI￿Uld be dTaThD in order io eJJ&ble a proper undeTYtanding of the ac(OUllts to be
Park House Centre
South Street
Elgin
IV30 IJB
26 May 2025
Page 2

FoTres Area Soccer 7,$
Statement of Flnanclal Actlvlties
For The Year Ended 31 Augusi 2024
31.8.24
Unre8tric￿d
fLmd
31.8.23
Tothl
fiJDds
oles
LNCOMI E EN'DOWNENTS FROM
Donations and legacies
10,068
19J26
Other trading actiiities
Investment incon
2,505
137
9.390
114
Totil
12.710
28.R30
EXPLYDITliRE OIY
Raising funds
5,900
7,187
Charltsble #etivitie$
Charitablc activities
10,888
23206
Totsj
16,788
30,393
NET LycoL￿(EXPE￿D[TuRE>
(4.078)
(1,563)
RECONCILIATIO.Y OF FLIYDS
Totsl fi￿dS brought fotiyard
13.698
15,261
TOTAL Fu￿￿s CARRIED FORWAJiD
9,620
13.698
The notes forn] part of these finallcial statements
Page 3

Forres Area Soccer 7,
Balance Sheet
31 August 2024
31.8.24
u[￿eStrIC1¢d
fijnd
31.8.23
Totsl
fund8
Notes
FIXED ASSETS
Tat]gible assets
2.772
3,261
CURRENT ASSETS
Debtors
Cash at bank and in halld
1,350
6,248
10,137
7,598
11,137
CREDITORS
knounts talling due ￿rythin one year
17501
(700)
ET CLryiREliT A&SETS
6.848
10.437
TOTAL ASSETS LESS CLT. iRENT
L￿ILITIEs
9,620
13.698
NET ASSETS
9,620
13,698
10
Unrestricted fimds
9,620
13,698
TOTAL FLY4DS
9,620
13,698
The finarteial statements were approved by the Boatd of Ttu￿eeS and authorised for issue on 26 May 2025 and wcrc
signed on its behalf by.
The notes fonn part of these fllwicial statements
Page 4

ForreB Area Soeter 7,
Notes to the Financial Statements
For The Year Ended 31 Augu812024
ACCOLI%TThG POLICIES
B4sts of pr¢p8rlD8 the fknallclal 5tatemenl$
The fU￿)CIal statement$ of ths clharity, vA)ich is a publi¢ bencfit entity under FRS 102, haTre b¢¢n prepared in
accordance with the Charities SORP (FRS 102) 'Accowiting and Reporting by Charities: Stat¢ment or
Recotnmended Practice applicable tt> chariiies preparlng tbeir ac£owits in accord￿)ce Mryth the Financial
Reporting Stondard applicoble in the UK and Republic of t￿]#lld (FRS 1021 (eff￿tiTre l Jalluary 2019),.
Fitwcial Reporting Stllldard 102 The Fit]ancial Reporting Standard applicable in the UK and Repub]ie of
Irelattd, and the Charities and Trnstee tnvesth)ent (ScotiaJKI) Act 2005. The finan¢ial sta*ments have been
prcpaTEd under the bistOriC81 cost ¢oDvention.
Irtcome
All income is rEGo8tiised in the Ststernen¢ of FiDancial ActiTrities ollce the clwity has entitlennit to the fuThds, il
is probable the will bc received and the amOW￿ Can be measured reliably.
Expendlture
Liabilities are rEW￿￿8ed as expendittwe as soon as ther¢ is a legal or constructive obligation committiti8 the
¢IwAty to that expenditure, 1¢ is PTobabl¢ that a transfer of economic benefits will be required ij settlernent and
the amowrt of the obligation Can be DKasur¢d reliably. ExpXndItt￿e is accounted for on all accnials basi5 and
been classified under headtiw that aggTegal¢ all oo$t ￿lated to the category. Vlhere costs G8nnot be directly
attrsbufrd io partielllar headings they have be¢ll all￿ated to a¢tivities on a basis Consistent with the us¢ of
TA￿%￿b]e fixed assets
Depreciation ts profyided at the followttig annual rates in order io wrile off ea¢h &sset over its estimated
life.
Plani and nwhillerv
IS¥0 on rthcing balance
Tax4tlon
The charity is ¢xempt frojn on its charitable activities.
Fund accounting
Unrestricted fund$ ¢an be used in accordajkn-e wAth the cbaritsble objectives at the discretion of the tNstees.
Restricted fimds ¢au ojdy be used for particular re%tricted pu￿05e5 within the objects of the charity. RestrictioTrs
arise when Sp￿l￿ed by ¢b¢ donor or when fimds are raised forparticulaT restricted purposes.
Further explanation of the watutt and purpose of ¢￿h fulld is included in tbe notes to the fJnan¢ial statements.
OTIIER TRADLYG ACTivrriES
31.8.24
31.8.23
Fullthising events
Sponsorsbips
1,905
600
1,790
7.600
2,505
9,390
Page 5
continued...

Forre$ Area So¢¢er 7,
i Otes to tbe Flnallclal StAtement5- CODtinued
For The Year Ended 31 August 2024
ESThIEYT INCO,ME
31.8.24
31.8.23
Deposit accouttt int¢r¢st
137
114
ILUSING ￿1Th'Ds
IDie8tn)ellt MA￿￿eMent eost8
31.8.24
31.8.23
489
576
TRUSTEES, REMUNEIi4TION AND BENEFrrs
There were no Izw¢e¢8' remuneration or other b￿￿rIt$ for the year ended 31 August 2024 nor for the i¢ar ended
31 August 2023.
Trustees, expenses
There ￿'tre no tr￿tee5, expenses paid for the year ended 31 August 2024 nor for the year ended
31 August 2023.
COMPARATIVES FOR THE STATEMEIIT OF F]P4ANCIAL ACTIVITIES
Unr¢strict¢d
fund
COIIE ENDOWMLNTS FROM
Donations and legxies
19,326
od￿r trading activities
Investmeiit income
9,390
114
Total
28,830
EXPLNDITLIRE OY
CharRtable actiTrltles
Cl)aritabl¢ activities
23,206
Tot
30,393
I%ET LYCOMEI(EXPThDITLryiE)
(1.5631
RECONCILIATION OF FLryDS
Total funds brought fotivard
15.261
TOTAL FUNDS CARRIED FORM'ARD
13,698
Page 6
continu¢d...

Forres Area Soccer 7,$
]Yotes to the Financl81 St&tements - eontinlled
For The Year Ended 31 August 2024
TATriGtBLE FL%ED ASSETS
Plant and
machinery
COST
Ai I Septethr 2023 and 31 August 2024
8,613
DEPRECIATIof*
At I September 2023
Charge for yepr
5,352
489
At 31 August 2024
5,841
ET BOOK VALLTE
At 31 August 2024
2,772
At 31 August 2023
3,261
DEBTORS: AMOUNTS FALLLIG DUE IVITHL¥ ONE YEAR
31.8.24
31.8.23
TTrde debtors
1,350
1,000
CREDITORS: AMOUNTS FALLII%C. DUE WITHTh ONE YEAR
31.8.24
31.8.23
Other creditors
700
10. .riiovEMENT Th FUNDS
Nel
movcment
in fimds
At
31.8.24
At 1.9.23
Ullrestricted fwidl
General fijnd
13,698
(4,078)
9,620
13,698
(4,078)
9,620
'et movemenl in fjjnds, inclutsl in th¢ abov¢ are &$ follouB:
Incomin8
resources
Resources
expended
Movement
in funds
nrestrAeted funds
Generdl
12,710
(16.788)
{4,078)
TOTAL FL'NDS
12,710
(16,788)
(4.078)
PY¢gc 7
conlinud...

Forres_4rea Soccer 7,$
Notes to the Fln&nelal Statemtnt8- eontinued
For The Year Ended 31 August 2024
io.
MOVEMLNT L% FUNDS- continued
Cornparatlves for movement In funds
Net
movement
in fijnds
At
31.8.23
Ai 1.9.22
UDre8trleted funds
General fund
15261
11,563)
13,698
TOTAL Fu￿￿s
15261
(1,563)
13,698
Comp8Trtiv¢ net mov¢m¢nl in fi￿d4 included in the above ¥se a$ follows..
In¢oming
resources
Resources Movemcnt
expended
ill ￿ndS
Unrestrieted funds
Gencral fimd
28,830
(30393)
{1.563)
TOTAL FUIIDS
28,830
(30,393)
(1,563>
A current year 12 montlks prior Jrar 12 n￿llths combined position is as follows:
Net
movement
in funds
At
31.8.24
At 1.9.22
LTnrestricted funds
General fimd
15261
{5,641)
9.620
TOTAL FUNDS
15,261
(5,641)
9,620
A ¢uThent Y￿ 12 aDd prior Iwr 12 mollths cojnbined net Inovemenr fijnds, included in th¢ &bove are
as follow3..
]llcomin¥
resources
Resource8
expendcd
Movement
in ￿lld8
rLrestricted fuDd$
General fimd
41540
(47,181)
(5,641)
TOTAL FL,YDS
41,540
147,181)
(5.6411
Page 8
continued...

Forre5 Area Soccer 7,
Notes to the Flnan¢lal Statements- ¢olltlnued
For The Year Ended 31 August 2024
ii.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year end¢d 31 August 2024.
Pagc 9

Forres Area Soccer 7,8
Detydlled Statement of Finant581 Aetivities
For The Year Ended 31 August 2024
31.8.24
31.8.23
YCOME EYDOIVMENTS
Dongtlons and leg•¢fie8
Dollation5
Grants
Subscriptions
Kitchen Sale8
VieTrenburg
Bowlus 50150 split
650
4,478
1,000
7,442
4,966
829
611
5.677
3.421
320
10,068
19,326
Other tradlng attlvltles
Fundtaising ￿'ents
Sponsorships
1,905
600
1,790
7.600
2505
9,390
InvestmeDt IDcome
De￿)$11 account intercsl
137
114
Total iDeoming resources
12.710
28,830
EXPEI¥DITURE
Other trading actlvltSes
Purch&ses
5,411
6,611
Investment maDagemeDt costs
Plant and machiw.
489
576
Charitable •¢dvltles
Insurance
Light aJMJ heat
Telephone
o£ri¢e co8ts
Advenising and ev¢n¢S
Swithie$
Vienenburg expa)ses
Repairs al￿ rettewal8
332
1,214
1.618
644
1,460
313
1,512
3.027
820
944
439
2,501
4,394
561
12,446
360
10.120
22,465
Support costs
Other
Aceountancy
768
741
Total TfSOUTces expended
16,788
30,393
Net expendllure
{4.078)
(1,563)
This page does not fonn part of the Sta￿tOry fmancial statements
Page 10