2025-08-31-accounts

REGISTERED CHARfTY YLTrIBEIL. SCI)46780 Report of the Trugttts And Llnaudited Fin4DciAI StAtements For Tbe Year Ended 31 2025 f•r Forres Area Soccer 7,5 The Long Partnership Park House Centre South Street Elgin TV30 IJB

Forre$ Arta Socttr 7,8 Contents of ¢he Financial Statement$ For The Year Ended 31 August 2025 Re￿Tt of the Thijtees ltsde￿nt Examiner's Rep)rt Ststem¢Dt of Fi￿￿¢1&1 Acdvltle5 B814D¢e SbEet Notes to the FlnAlld41 StAtemwts D&Alled Ststement of Aettvitsfs 10

Forres Area Soc¢er 7,$ Report of the Trustees For The Yeir Ended 31 August 2025 The truste8s present their rerth with the financial slatem￿ts of the chariry for the )'ear end￿ 31 August 2025. The trnstees have ￿0pted ihe provisio]ts of Acwjnting and Reporting by Charities.. Staternenl of Recomrnended Praetic¢ applicable to charities prqwing their accounts in accordante with the Finawial Reporting Standard appli(able in the UK and Republic of Ir¢land (FRS 102) (effective l January 2019). OWECTIVFS AcrIvrriES Objeetlves atsd im$ The charity's pur￿ is the ath,ancement of publi¢ participation In sport SpLifiC￿lY participation in football by children of all abiliti Betwe￿ Febru8ry and O¢tobet, the charity run regular football rnat¢h¢s on Sunday's as wdl as trdining 5wi¢)n6 on Wedncsday and Thu]sday Evening's for children aged bttween 4 ￿ld 16 regardle&s of their abi]ity. STRUCTLI. ￿ GOVERNANCE AND.WAGELMENT Governing document Forres Area Soccer Ts 15 a Scottish Ch￿itable tncorpo]ed Organisation (SCJO) and its managcrnent and operations are governed by its constitution. REFERE.NCE Ahll ADMINISTRATtVE DETAILS Ryt¢red Charil). nwnher SC046780 Prllldp￿ Grdnt Park Pavilion Souilj Strcct Forres Trustee8 T Smilh P Lvnch S Tijomson J Ritchic G ROb￿S (resi8ncd 28.11.24) D Simpsott Indepetldent Exmlller The Long Pattretship Park Hou5c C¢rfre South Strttt Elg]n Thr30 IJB Appmved by ordcr of the board of trustees. on 21 Mav 2026 and sign￿1 on its behalf by: T Smith- Thistee Page I

Itmiependent ExAmSner's Report to the Th18tees of Forru Area Stseeer 7,5 I report on the accounts for the ye4r ended 31 August 2025 set out on pagc5 three to nine. RespecthT¢ ruponslbA]itie8 of trn8tre8 and ￿MIner The charity's tTUSt¢¢s are wnsible for the prq)a]aTiOll of the accouffls in aco)rdancc with the teTm8 of the Ch2tities and TTusl¢¢ Inl'estment (Scotland) Ad 21Y)5 and the Ch8rities Accounts (S￿lIand} Regulations 2(K)6 {as amend￿). Thc charity s trustKs consider thai the audit requir¢ment of Regulation 10(IXa) to Ic) of the Accounts Regulations dtts apply. It Is my r¢sp)nsibility to eXa[ni￿ the *counts rwuired under Section 44(IXc) of the Ad and to s￿le whrfher ia]]ar matters have come to my attention. B9518 of the kndepeDdent examlner's rqjort My eXarni￿On catiied out in acconlance with Regulation I l of the Charities Accounts (Scotlgnd) Reguiotions 2(￿￿. An examination includes a review of the kccounts.ng reeordg kept by Ihe charity and a c()mparison of the accounts presenied with those records. It also include8 coDsidcration of ￿Y unusual itans or di5c105ure5 in tILC account4 and scekn'ng explanatiojjs from you as tNstees conccrning any such matters. The procedures undcrtaken do nol provide all thc cvidence that would be rcquired in an audiL and conwueT)dy I do not eXpr￿S an audit opinion on the view ￿'Ven by Independent examltser's $lAtement In wnrRrtion with my examination. no matter has Come to my attention '. (l) which gives me rewnable ¢au5eto ￿lieVe tha¢ in any matrrial rtsprt the Nuircrnents to keep a¢¢ounting records in accord￿ with s￿lI0n 44(IXa) (Trf the 2005 Aet and R¢gulation 4 of ihe 2(K16 Awounts Regulation4 and to prepare accounis which accord the accounting records and lo comply with Regulation 8 of the 21y)6 Aecowits Kw1￿10ft$ hav¢ not beth mel or (2) to whid¥ in my opinioty attention sh(vJld be dFaw'n in order to enable a proper undersknding of the aceounts to bc Anthony D Pal¢)rnbo BA FCCA TheAssociation of Chartued Certificd Accountants The Long Partnership Park Elouse Centre South Street E]gin 30 IJB 21 Ma). 2026 Page 2

Forres Ar¢4 Soeeer 7,5 Statement of Finanelal Acllillles For The Year Ended 31 Au2u¥t 2025 31.8.25 Unrestrided fund 31.824 Total fijndq Notes 1Tr4COME AlD ENDOWME>fIs FROM Donatiors a)d legAeic5 12,580 lo,(￿8 OthertTading aetivitieg 4,349 86 2,50S 137 To 17,015 12.710 EXPEND￿uRE ON Raising FLLnds 4.571 5.411 Ch#ri¢ble acti￿ c.haritable activities 15952 IlJ77 Tot&1 20.523 16.788 I¥ET LNCOl￿E1(ExTrENDlTUR￿j {3,508) {4.078) RECOF*CILIATION OF FUNDS Total funds b￿ught forward 9,620 13ffi98 TOTAL FUYDS CARRIED FORWARD 6,1 l2 9.620 The notes forn] part of these fill￿claI statem¢nts Page 3

Forres Area Soccer 7,$ Balanee Sheet 31 Au%u5t 2025 31.8.25 UnT￿trict¢d fjjnd 31.8.24 I'otal fi￿d8 FIXED ASSETS Tongible a8SUS 2J57 2.772 CURAEf*ry ASSETS 6C(I 3,905 lJ50 6248 Cash at b&)k aThJ iti hand 4505 7.598 CRED￿oRs AmounLS failing due wkthin onel'ear (750) (750) NET CURRENT ASSETS 3.755 6,848 TOTAL ASSETS LLSS CURRENT 6,112 9.620 NET ASSETS 6,112 9.620 Unre5tri¢ted funds 6,112 9,620 TOTAL FLh 6,112 9,620 The finatttia] ststements were approi'cd by the kn of TTusre¢s and auth0ri5ed for i&sue on 21 May 2026 and were 5iwd on its behalf bi,: T Smith- Tn]stee The notes forni part of tbese finaThcial statements Page 4

Forres Area Soccer 7,5 i to the FIDJnelal Statements For The Year Ended 31 August 2025 ACCOUNTII%G POLICIES Bas15 of preprlng tbe fin&ncial $tAtemellts The fJn8ncio1 statements of the charity. which is a public benefit entity. under FRS 102, havc been prcparcd in accordance with the Clwities SORP (FRS 102) 'AccoLmting and Reponing by chariti￿ Ststement of Recommet￿¢￿ Practice applicoble to cEthriti¢s prepanng iheir acrounts" in accorthce with the Financial Rcponing Standard applicable in th¢ UK and Republic of Ireland IFRS I02) (effective l January 2019),. Financial RqK)rting Slandard 102 The Fi]Mncial Rwrting Standatd applicable in the and Rq)ublic of Ireland, and the Chan"ties aTKi Trllstec tnirstmem (s¢￿1a￿J) Aet 2￿5. The financial stat¢ments have tt•) prepaTed under hsstorical cost convention. Income All in¢ome is recognised in the Statement of Finan¢ial Activities once the chaTity has ¢ntitiem¢nt to th¢ fund% ir is probablcthat the incomewill be re£eiV￿ and the amount can bernea8ur¢d r¢liably. Expenditure Liabiliries are recognised &$ expenditure ts 8s thu¢ is a legal or constrnctivc obligation L¥)mThitting the han.ty to that expenditure, it 15 pr(thble that a tjznsfer of rtottomie benefits will be rffjuired iti setIlem￿l and the wnount of the obliwdtion c￿1 be Meg￿red rdiably. Expenditu￿ is accounted for on an cNals b&sis and has Fen classifiel under headings thai awe¥ate a]1 cost related to category. Where costs cannot be directly attributed to particular headings they have i￿) a]loeated io a¢tivities on a basis consistent with the use of Tangibl¢ assets DeprttiatioD is provided at th¢ follou'ing at]nuai Jates in order to ￿TItC off ea¢b asset ovtt its estimated u*ful lift. Hant and Tnachincry 15 /¢ tsn reducing balance TaxAtlon The charity is exempt from tax on its dwitable adiviti¢5. unr¢5tr1c￿4J fvnds can be LLsed in accordan¢¢ with the charitable obiectiv¢s a¢ the dis¢retion of the ttustee& Restriaed fullds can on]y be used for particular restricted purposc5 within the obie¢ts of the thwity. R¢stsi¢tions arise when wified by th¢ donoror when fill￿$ are raised forparticutar restri¢t¢d pw5C5. Furtherexplallation of the nature 8ndpu)yose of each fvnd is ittcludd in the Jwxes to Ihe finatlcial statements. OTHER TRADLYG ACTIVITILS 31.8.25 31.8.24 FundEaL'sing events Sponsx>rshiF6 3,749 600 1,905 6(XJ 4J49 2,505 Page 5 continue(L..

Forre5 Area SDc¢er 7,8 .Yotss to the Finallclal Ststements- continued For The Year Ended 31 August 2025 31.8.25 31.8.24 Derw't ac¢tyJnt ini¢r¢5t 86 137 TRbSTEES' REMUTrIERATIOI4 AF4D BLNTFrrs There were no trustees, rcmuneration or odKr benefits for the year ¢nded 31 August 2025 noy for the ycaT 31 August 2024. were no tmste¢s' ¢xpenses Paid for the Ye￿ end￿ 31 August 2025 nor for the year a)ded 31 Allgust 2024. ComPA￿4T]VEs FOR I'HE STATEMEhT OF FINAIYCIAL ACtIVITIES Unrestricted fund INCOME Ar1￿ EfiDOWMEYTS FROM Donations pnd legathes 10,(N58 Other trading &etiMties Inve5ttnent income 2,505 137 11710 ExPE￿￿lTURE O Raising funds 5,411 Cbarilabie ￿th￿Il¢S Charitable a¢tivitic5 11,377 16,788 NET LNCOMEI(EXPEhT)ITLI. IE) {4,078) RECONCILIATIOYL OF FUNDS Tota] fvnds brought forward 13.698 TOTAL FLThWS CARRIED FORWARD 9,620 Page 6 continu￿...

Forres Area Soecer 71 '0tss to the Flnanclal Statements- eontinued For The Year Ended 31 August 2025 T￿)GIBLE FIKED ASSETS macbinery COST At I Septhber 2024 and 31 August 2025 8.613 DEPRECIATIOY Ai I September 2024 Charge for ycar 5.841 415 At 31 August 2025 6256 rirf BOOKVALUE At 31 August 2025 2,357 At 31 August 2024 2,772 DEBTORS: AMOLThTS FAtLiliG DUE IvmiTh OhT YEAR 31.825 31.8.24 Trade debtOTS 1,340 CREDITORS: AMOLThTS FAIIING DUE ONE YEAR 31.8.25 31.8.24 750 750 MOVEhlENT IN FUNDS N¢t rnoirm¢ni in funds At 31.8.25 At 1.9.24 Unrutrltted hnds 9.620 (3508) 6,112 TOTAL FLTh￿s 9.620 {3,508) 6,112 Nct movement in fiu]ds. includol in the above are &$ follows: Incoming R¢sour¢es Movement expended in funds LMre5trkt¢d fuDd8 Genera] fijnd 17,015 {20J23) (3J)8) TOTAL FUNT)S 17,(k15 (20,523) {3,508) Page 7 ¢ontinued...

Forres Area Soceer 7.5 Notes to the Fin4n¢tsl Statements- continued For The Year Ended 31 August 2025 MOVEMENT Th FUI%IIS- contAnued COm￿rAtfveS for movement fi￿d3 movement infim Ai 31.8.24 At 1.9.23 Unrestricted hnds Gen¢raJ ftmd 13.698 9,620 TOTAL FU1%￿s 13,698 (4,078) 9,620 Compardtive movement in fi]nd5. induded in the akne aT¢ as follows.. hKorning Resourtt8 Movement resour¢es expended in funiL8 Unrtstrieted fuDdJ G￿ernI fund 11710 (16,788) (4.078) TOTAL FUNDS 12,710 (16,788) (4,078) A Cumtyear 12 months and prioryear 12 months ¢ornbincd po&tion is a8 follows: N¢t movement in funds At 31.8.25 At 1.9.23 LTnrestricled fund8 Gthernl fund 13.698 {7,586) 6.112 TOTAL FUP4DS 13.698 (7.586) 6.112 A current year 12 month5 and prior year 12 rnonths ¢ombind net moverneDt in fund& ineluded in the above #re as follows: tncoming Resources Movement in fi￿d$ trlcted fuud5 General fjjnd 29.725 (37Jll) (7,586) TOTAL FLryDS 29.725 (37,311) (7,586) Page 8 ntInu￿...

Forres Area Soecer Ts INots8 to the Finan¢lal Ststemen¢$- ¢ontlnMcd For The Year Ended 31 August 2025 io. RELATED PARTY DISCLOSURES There w¢re no reI￿ed paty transactions forthe year¢ryded 31 Au8USt 2025. Page 9

Forres Area Soccer 71 Detalled Statement of Finn¢iAI Aeth4tle5 For The Year Ended 31 August 2025 31.8.25 31.8.24 ¥COME EIYDOWMEThryS Donatlon5 leg&ties Donations SubscriptiotL8 Kitchen Sales 'iencnburg )wler% 5th,50 split Forres Girls 50150 1,750 5,502 3,431 188 1,209 5(K) 650 5,677 3.421 320 12,580 10,068 Oth¢r #ctivities Fundraising events Sponsorships 3.749 1,905 600 4,349 2,505 Jnve5trneD¢ Income Dcposit a¢￿Unt intetest 86 137 Totsi iD¢OmiOR reaoure 17,015 12,710 EXPEl%￿lTiTRE Otber tradlttR a¢th4tles 5,411 ChTitsble BCtl%dtle8 IThsllTan¢ Light alld ￿#t T¢l¢phone Office costs Advertising and eV￿ts Suttdries Vienenbury cxpcnses Repaj'rs and renewals Staff entert￿nIng Donations and ￿ft8 Plant and rnKbin¢ry 2.086 868 389 605 2,842 332 1214 1,618 1,460 213 1,512 3,027 2,447 4,381 48 1,125 416 489 15207 10,6V9 Support fosts Accountaney 745 Total resourees expetthd 20.523 16,788 et expendltsre {3.508) (4,078) This page does not form part of the statutory financial slatements Pag¢ 10