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 SpL*ifiC￿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 Ex*mlller
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 Al*D 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
F*en 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 Fin*n¢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
Ch*Titsble 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