APPENDIX 3 OSCR Scottish Chdity Regulator Independent examiner's report on the accounts V2 Report to the Chtrity name trusteeslmembers of Forfar Community Football Trust Registered charity SC049845 number On the accounts of the charity for the perlod Period start dale Month Period end dale Month Day Year 01 04 2024 Xo 03 2025 Set out on pages jremembertg include pagtr numbers ol addition81 sheets) Respective The charity's trustees are responsible for the preparation of the accounts in accordan responsibilit16s of trustoes and examiner with Ihe terms of the Charities and Truslee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d} of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under sectton 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basi5 of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement Regulations. 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 audtt and, consequently, I do not express an audit opinion on the view given by the accounts. Independent examlneffs In the course of my examination, no matter has come to my attention statement which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 44(11 (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 und tanding of the accounts to be reached. Date: Slgned: Name: Relevant professlonal quallficatlon(s) or body ACCA (If any): Mrs Loui8e Peters .IdL(f Address: Northbank, Shielhill Road Kirriemuir Angus DD8 4PA
APPENDIX 2 Forfar Community Football Trust Receipts and payments accounts SC049845 For th& p•riod Irgrn Scottish ChÉrily Re8ulaltir 2024 03 2025 Section A Statement of receipts and payments Unr•Btrlcted Restrlcted funds fund5 Expènrlablè endowm8nt Pmn•nt trndowment Total funds current tyerfod Totsl funds last èrlod tts nt¥ttstt ttsnearest t to Trlet£ to n¢¥¢s¢£ Io ll&lT•Stf ton&weste A1 R8cel ts Donations Legacies Grants 10.100 9,q32 40.100 9,132 6S.504 195.689 12.993 39.210 Receipts Irom fundraising actsvities Gross trading raceipts ncornè rom Inves men er an Rents from Lgnd & blIding$ foss recei romo eT¢ A1 Sub totsl 4.73fj 247.892 A2 Recelpts from asset & Procèèds from sal& of fixed asseis Proceeds from sale of inve51meTrls A2 Sub total 84.736 84,736 A3 PaYThts Expenses for fundralsing activlties Gross Ir8ding payTnenls Inve51ment rnallagennt costs ment5 relati direcll to charilable Grants and donatlons 6,886 67,fj66 6.686 49,278 67.6E6 Gov¢merKe wsts.. Audil l independent examlnation Prepafgtion ol annu81 axounts Legal costs Other A3 Sub total 74,552 964 A4 Payments relatlng to a$sel and Ptsrchases ol fixed assets 122.778 PUh&s& of inve51tnent5 A4 Sub total 121778 TotalpJyment$ 74.652 74.552 176.742 10.184 69.150 A5 Tran8tsrs to J {from) funds Surplus/(deli¢it) foryear
APPENDJX 2 Forfar Communlty Football Trust Section B Statement ol balancÈS SC049845 Unrestricteé tund$ ExpEndablÈ •ndowmèftt Perm8nent èndtswmont funLIs to ¢ Restricted lund$ Total curreni pw4od C¥tÉ-£Jts¢ies Total la peFiOtE to D•arg3t£ to nr•S1£ to neares1£ to noar¥6t£ B1 Cash funds Cash ano bank bal3rw at start of year 83,545 13,545 14?J5 Surplus I ItJeficiil shown on re¢elpts and payrnents accounr 10,184 qO,184 69.1S0 Cash arsd bBnk balance5 at end oly1 IAgrÈt balares with reits and paymerI5 accoJnllsll 93,729 93,729 83.545 Fvn&t• whl¢h 8•Set bel¢ttgB L•BI y• lotar¢stE Tolal FThd to whlch asjet belongs ¢ostlM avallabl•l avallabl¢1 t¢ rt4•reM£ L•¥tyw io ne?resi£ tOllEarest£ B3 Other assets Dèi&l1¥ Fu& 10 whlth liablllly r¢latos Arnontè LAStyeAr to ng¥estt to nvarest£ B4 Llabllltl¢$ Total Fund towhi¢h114b#tyFèla¢tB Amountdue to nwg•¢e 85 Continynt Totjl Slgt)èd by one Of o trustew¥ ory half of all thÈ Slgnalure Pilnt Nam• Oate ol pprov Nicola McBride 27102126 Twsl Aal Accwnts 225 $X I Slglernenl of bae5
APPENDLX 2 Forfar Community Football Trust SC049845 Section C Notes to the Accounts Cl Nature and purpose of funds (may be slated on 8nalysis of funds worksheels) TyiiP trf ;:rtiwity or r()1Ct si£i)ported 1nd1v6dl I Inslltthion of gt•nts C2 Grants Total C3a Trustee remuneration If no remunernlion was paid during the period to ony charity Iruslee or person connected lo a trust80 UDSS thls box loltMts& eA)mpl&te $e¢tion 3bl Authority uder v¥hich P&•Èd C3b Trustee remuneratlon . detsils C4a Trustee expenses If no èxpensès warè paid to any ¢h8ri1y trustee during the period then cross (his box (otherwise complet8 section 4bl Nymbef of Irustees C4b Tru8teo expenses . details Trn#aetlon Bthr C5 Transa¢tions wlth truste¢s and connected persons ¢6 Other Infoaton Tru¥t Annual Accounts 24-25.xlsx l Notes Deeembtr 2D07
APPSNDIX2 Forfar Community Football Trust SC049845 Additional analysts (1) Amalysls of receipts •nd p•ym¢nts ExnlI1 ReBlrlod f¥DOs •Traowmtni fund lo rA4r•it£ Pèrnwi¢nt endment tuTrd5 ton0•r•t ftsnds Tutsi tUErknt perlod T•i•l l¥stp•r4D Tal 2 GrnTris lthreslrfcted fund8 R•¥M¢W lyn Toralcurr•At Total lutperlod lon•aNlE tOfaYStÈ SF t2B.178 Tr8n$ferfrtyn SPE 50.329 SPFL 3,300 Angu5 Cfrtffj¢il Varyous 4,642 Tot¥1 10.1110 195W9 3 Gr055 recelpts from otherchathable actlvltles nE¥tri¢¢•O funds ExpMd&b 9nd0Tht funds lo no4r•BI£ Re6trIGieé fitnts Total£vFronl n¢f5 4 Payrnents tratIng dlrectty to charftable 8Ctfvltles Unr¥tyi¢ Expunda1 Pqrmap•n¢ R05tr1Lt¢d fvnds Totsl¢urTèTrt Y¢thi pvlod nds lunds Tot¥l T%1 knnvai Ac¢oktnts 24-25.Nw¢thbM* r9()1 DÈewn)¢r 2(Kl7
APP£NQiX2 SC049845 Additional analysis (2) S Brnakd of unrnslrlclod 18 Yot unr4$trktqd lurtds Tol•l unr•sM¢t fvnds 51 lod Recelpts Oon81iorLs Legacies Gran15 Rec&ipis Irom Ivndraisin Gr tradlng recelpts 10.IDfl 9,132 10,IOD 9.132 72,91f 12.993 39310 attiyili85 R6nts from land & buildi Gross receipts Irom hr Chwiiable adiwb'es R¢ceSpts Irom asset4 Invesknent $•l¢$ Proceeds frornsale Offe& assets l¥oceeds 5aleofinv05men Expenses fDr lundrai$ing 8CJ%illes G$ Iraliw payments Invèsimeni m&n89ement tosts Payinents retsn9 threr#y to GharitsblgaGuMbes Grants and donaiion5 Go¥wnn¢e c051$". 6,8¢6 67,666 87.666 Audil J independeDI exaNHfiaiio PteparalioTr ol annu£l accomts Le941 Sub total 74552 S52 964 P•ymw)ts r•latiro 10 465frt aod invt$tmeTrt mty¥ement$ pchaSeS lIx assets Purtha5e Df inve51m2nl$ TotalymentS 74,552 1Q,1?4 TTrnsfvr5 to I (from) fufid5 SUs l(defiGIt) foryear rean Trust AnThualAccounts 24-2S.xlsxAthttknnAI Aoesl21 mbef 2007
APPENOIXZ Forfar Communlty Football Trust SC049845 Additional analysis (31 l Broakdown of¥o8trfGtÈd fvnd$ Totsi r•ts¢ed lund6 Tothi r41FI¢ fJnds IBt perfod R•Golpts Donati$ ac& Gr8n15 Recelpls frDmlundraising advllies Gms5 IradiTrg reIptS ITorn&t[0 iTrvesbnents other Ih8n18nd an buildiq Rents from18n& & builtfing$ Gross rtp15 Olhercharitsble g¢tivilie9 Su) toi•l 122,778 122.7n Recelpt6fron> asset & Inveskneot salÈs Prots fiom sgle of fixed asseis Proceedsfnm $aie tsf investments ToialreGeipts 122 77B PaYThs Expenses toi lundiaisins activities Gross trading payments Inv51mem n89ent costs Fayments relobng diF¢Ctly to charii¥ble adivi1165 Grants 8nd dDnalion5 Goverwnce¢osLS'. Au¢il I Independent ex8miniDn PreparBdon annu818¢county Le981 ¢0518 Sub tolal ptymETrts relatlng toasset and Purchases olfixed $$$euq r¢ha$e invfruim¢ni$ 122.n8 Sub toi 122,778 Toi•lwymenl$ 122,778 Trnnsfern to I (from) bjnds Stsrplu$/(doTr¢tt) forye•r rean oseo TpJSi AnnUACCots24-2.xxadiI rtoie$131 DÈtÈmbÈY2D07