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
P*m￿n•nt
trndowment
Total funds
current tyerfod
Totsl funds last
èrlod
tts nt¥ttstt
ttsnearest t
to Tr￿le*t£
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 & b￿lIding$
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 PaYTh￿ts
Expenses for fundralsing activlties
Gross Ir8ding payTnenls
Inve51ment rnallagen￿nt 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$sel and
Ptsrchases ol fixed assets
122.778
PU￿h&s& of inve51tnent5
A4 Sub total
121778
TotalpJyment$
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 n￿r•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 oly￿1
IAgrÈt balar*es with re￿i￿ts and paymerI5
accoJnllsll
93,729
93,729
83.545
Fvn&t• whl¢h 8•Set bel¢ttgB
L•BI y•
lo￿tar¢stE
Tolal
F￿Thd 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
Arno￿nt￿￿è
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 A￿al Accwnts 2￿25 ￿$X I Slglernenl of ba￿￿e5

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()1￿Ct si£i)ported
1nd1v6d￿l 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 lolt*Mts& eA)mpl&te $e¢tion 3bl
Authority u￿der 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
Tr*n#aetlon
Bthr
C5 Transa¢tions wlth truste¢s
and connected persons
¢6 Other Info￿at￿on
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
Ex￿n￿lI1*
ReBlr*lod f¥DOs •Traowmtni
fund
lo rA4r•it£
Pèrnwi¢nt
endment
tuTrd5
ton0•r•￿t
ftsnds
Tutsi tUErknt
perlod
T•i•l l¥stp•r4D
T￿al
2 GrnTris
lthreslrfcted
fund8
R•¥M¢W lyn
Toralcurr•At
Total lutperlod
lon•aN*lE
tOf*aY*StÈ
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
9nd0￿*Tht
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* r￿9()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 ￿h￿r Chwiiable adiwb'es
R¢ceSpts Irom asset4 Invesknent $•l¢$
Proceeds frornsale Off￿e& assets
l¥oceeds 5aleofinv05men
Expenses fDr lundrai$ing 8CJ%illes
G￿￿$ Iraliw payments
Invèsimeni m&n89ement tosts
Payinents re￿tsn9 threr#y to GharitsblgaGuMbes
Grants and donaiion5
Go¥wn*n¢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$
p￿chaSeS ￿lIx￿ assets
Purtha5e Df inve51m2nl$
Total￿ymentS
74,552
1Q,1?4
TTrnsfvr5 to I (from) fufid5
S￿￿Us l(defiGIt) foryear
rean
Trust AnThualAccounts 24-2S.xlsxAthttknnAI Ao*esl21
mbef 2007

APPENOIXZ
Forfar Communlty Football Trust
SC049845
Additional analysis (31
l Broakdown of¥o8trfGtÈd fvnd$
Totsi r•*ts¢ed
lund6
Tothi r4*1FI¢
f*Jnds IB*t
perfod
R•Golpts
Donati￿$
ac￿&
Gr8n15
Recelpls frDmlundraising advllies
Gms5 IradiTrg re￿IptS
IT￿orn&t[0￿ iTrvesbnents other Ih8n18nd an
buildiq
Rents from18n& & builtfing$
Gross r*t*p15 Olhercharitsble g¢tivilie9
Su) toi•l
122,778
122.7n
Recelpt6fron> asset & Inveskneot salÈs
Pro￿ts fiom sgle of fixed asseis
Proceedsfnm $aie tsf investments
ToialreGeipts
122 77B
PaYTh￿s
Expenses toi lundiaisins activities
Gross trading payments
Inv51mem ￿n89￿ent costs
Fayments relobng diF¢Ctly to charii¥ble adivi1165
Grants 8nd dDnalion5
Goverwnce¢osLS'.
Au¢il I Independent ex8min*iDn
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 AnnU*ACCo￿￿ts24-2￿.x￿x￿adi￿￿￿I rtoie$131
DÈtÈmbÈY2D07