REGISTERED C￿4RITy NLThIBER: SC049947
R¢port olth*Trnsteu aDd
Un•udlted Fitianeial Statements For The Ye4rEnded 28 F¢brwy 2023
Forres Skats Psrk IDltlatlYe{SCto)
The Long Partnership
Park HON￿ Centr¢
South Street
El&n
N30 IJB

Form Skate P*rk Inldadvt (SCIO)
Contents of the ThwiefAI S¢*t¢meJts
For The YeAr Ended 28 February 21m
Page
I*eDdent Exthltser's Report
Slatoment of FIDanclgJ Actlvltles
BAlaDee Sheet
liote$ to the St*temthts
5 to 8
Ddlllled Statement of FlnAndal Acti￿1¢9

Forres Skllte Park Initiatlve (SCIO)
R￿hrt of the Thistees
For The Ended 28 Febru4ry 20ZI
The twst¢4s present their report with the financial stat01￿ of th¢ ¢lwity for Y￿ ¢ndc4J 28 Febw8ry 2023. Th¢
trustecs bav¢ adopted the provisions of A¢counting and Reporting by Clwiti¢s,' Sta¢an￿1 of R￿(K￿d￿j Prartic¢
applicable to ¢hartsties Preparing their accounts ill accorkn with the Fin￿la1 It¢porting Standard apph'¢abl¢ in tts¢
UK and Republic of ]reland (FRS 102) (¢ffertiY¢ l j￿Uary 2019).
ObSectlve4 #nd Alms
The principal object and acti1riti￿ for Forr&s Skate Park Initiative ig Ihe ad￿*t￿ern￿t of public wicipats¢)n in spon and
the provision of recTeational facilitie% or the OTgaJ]isation of recreational activiiias, with objed of tinproving th¢
nth"iions of life for the peTsons for whorn the facilitioD oracLivities are prilnarily intend&l.
Sigwfiwit *¢tiiities
We have identiffi￿ ow prefexT&I location of GJaTJt Park and are aJ8a8LDg with Moray Council a8 we work ts) secure the
land through a Com]nunity A55d Trdnsfcr {CAD. The CAT application submitta this year to Moray Coun¢li . In
that rcgrt FSPI are awaiting an official rwonse which ha5 ddayed due to urBent repairs requsred to Forres
Ac•lemy (RAAC cement foundwKthin th¢ thol).
STRUCTURE, GOVERNLNCK AI¥D MATr4AGEMEKr
GovtrDillg docwDent
FO￿¢S Skot¢ Park Jnitiatiir is a Scottish ch￿ilab]r IworDted Organisation (SCIO) and its rn3na8cmart and
r4tic#￿ are govemed by its constitlttiott.
REFEREI%CE AND ADMLNisfRATIVE DETAILS
Rwstered ChMIt)' number
SC049947
Indepe￿￿ent Tr-.¥smin¢r
I'ne LongPartn¢rsh
PATk House C¢ntre
South Stre
Elgin
tV30 IJB
Apptow¢dby ordtt of the iK)ard Df trw5tees on ........... ............................... and signe4J onitstd]alf by..
Page I

Independent ExAmlnerls Report to the Trusttts of
Forres Skate Park InltlatiTre {SCIO)
IndwDdenttr#lnlner￿ repon th the tn￿ of Forres Sknte P&rk Inltl#tfve (SCIO)
I repon to the chariry trnstees on my exaMi[￿lOn of ihe accoullts of Forres Skate Park Tm'tiatiKt (SCIO) (the Tn￿) for
the yearamjed 28 Febtuary 2023.
Resp0D￿b1lI￿e% And b891s of report
As the clwity ￿￿*¢e$ of the Tnjst >pou are re4x)nsible for the ptEparation of the ac¢ounts in accord8[￿e with the
TequironerLL8of the C￿ltits Act 2011 ethe Ad).
I trp)rt in T￿￿¢t of rny G¥amination of the ThLsV8 account% cani&1 out undu Section 145 of the Ad and in carrying out
my ¢xarnina(ion I have fo1]0￿rd a]1 applicabl¢ Dirwtions giv¢n b>. th¢ Ch￿lty COmTnis￿0n undcr S¢ctii)n 145(5Xb) of
Jwlependent ex*miner'J $tsterneDt
I have Cornplet￿ my exami￿On. I confirn) tknt no n*ial matters have come to my aticntion in conne¢tion with the
exami￿0￿ giving me eauseto be]ieve th&tin ony materia] re4)eL*:
co￿t￿]g records werenot W in respeet of the TnL8t &qreqllired by Saxion 130 of the Act. or
th¢ aci*>unts do not accord withthose r￿ordS. or
ihe accounts do not C4)mp]y with the Rpplieable rewirtm¢Dts CO[￿]￿ the f￿ a￿d ￿ntent of accounts %t out
in th¢ Charities (A¢4)UDts and R¢portsl R¢￿atiOnS 21X)8 other than any r￿U]Ment that the accounts give a
e and fairvA¢W wILieh isnot E4]natter¢oLsidtrd as part of an ind¢F¢n(knt ¢xamin*i
I ljave no concerns aT￿ have come *ross no otber ]natt&5 in conntttion with the examinatiorl to which attentith sh(￿d
FK drawn in this reprt in order to enable 2 proper Under#andi￿ of the accounts to t¢ reacknj.
Tlic kn)ng Partnrrship
South StTe¢t
IV30 IJB
Page 2

Forres Skate Park Inltl•tlve (SCIO)
St*tement of FSnAnei*l Aetivltles
For The ye￿ Ended 28 February 2023
Peri(Ml
y￿ EBd
28.2.23
Total
28.2.22
Totsl
Unrestricted Restricted
Notrs
*COME Al*￿ET￿0￿mE￿[sFRO￿
I%￿atiOnS 8t￿ Iwci
121
9.032
282
282
Totsl
403
9.032
BAisitig fu]y
Ch*rlt*ble *ed
Misc
To
8,403
NET INCOLMEI(EXPEYDITbRK)
(381)
(381)
629
RF.CONatlATION OF FUNDS
Total fund5 brought forwwd
813
813
184
TOTAL FUNDS CARRIED FORWARD
432
432
813
The notcs f(Ym pan of these financiai ststements
Page 3

Forres Skgte P*rk Tnldatlve (SCIO)
B*lan¢e Sheet
28 Febrll*ry 2023
28.223
Total
28.2.22
Total
funds
Unrestricted Restricted
fund
CURRETrT ASSETS
Cash ai bank
432
432
813
.NET CURRLN7 ASSETS
432
432
813
TOTAL ASSETS LESS CITRRENT
LIABIl.￿[￿.s
432
432
813
NET ASSETS
432
432
813
432
813
TOTAL FUNIAS
432
813
ia] swemethts wtte appmved by the Bts#￿ of Tn]s*es a￿1 aut￿￿￿ for i59J¢ O
and were Si￿￿d on its behalf by:
The note$ fonn part of these finBncial 518iemeDts
Pag¢ 4

Forre5 Skltr Park Inlditlve (SCJO)
Notes to the F5nanciAI Ststements
For The Year Ended 28 February 2023
ACCOLwfll%G POLICIES
Bash of prtparkng the statsments
Th¢ fLnoDcial Stat¢M￿lS of the charity, which is a public benefit entity uThJer FRS 101 have been prepated in
accordance with the Cfrarities SORP (FRS 102) 'AccountiDg and Reporting by ChaTities'. Ststernent of
Recornmended Practice applicable to charitits prepaTill8 ther A¢counts in accordonce ￿1th the FinBncial
Rwrting SI￿dard applicable in the L'K and Republic of Ireland (FRS 102) (etTe£tive l janu￿ 2019}'.
Financiai Reporting StandaTd 102 ryhe FinaTrcial Reporting Sta))dard applicable in the UK Re￿blIC of
Ir¢land' and th¢ choriti￿ kn 2011. Thc financial blatancnts havc iKcn prwc4 undcr thc histori￿ cost
cotiyention.
Income
All income is Teco8nised in the Statement of Finat)ciai Adiviti¢s once the ¢barity bas ffltidemen¢ to the fvnd& il
is probable that thc incornc will be rcceived and the alnount ean bernea8ured reliably.
Liabiliiits aTe r￿Qg￿lS￿l as expendittue &8 S￿)n ￿ th&T is a legal or col￿n￿ve obligation committing the
(knity to that ¢xpuditllr4 it is probabl¢ th* a tra￿￿[ of wonomic benefits will be ￿UIred in settl¢m¢nt and
the amount of the obligation c•n Ix mewred reliably. Ex￿dI￿re is ￿U￿Lt￿l for on att &uuals b&sAs aThJ h&8
beerl ¢lwifiol under headings th* awgate all ¢05t r¢lat¢d tsi th¢ thgory. Whor ¢05ts ￿0t b¢ diT¢CtIy
tribut￿ ¢0 parti¢ul4T headings they h&ve been ailocwed to activiiies on a basis eonsisteth with the use of
The¢h￿lty isexempr th)m M on its charirable athiviiies.
Fund accouDtIDg
Unrestricled fijnds Can be used kn a¢￿[dance with the Ch￿itable ObJ￿tiveS at the discretion of the tnthes.
Res¢ri¢leAI fvnds ¢an only be used for particular re5tiid¢d pU￿05¢S within the objects of the clwiry. Restrictions
arise when specifi&1 by the doTh)r orwhen fvnds are raised forparticularrestrieted purposes.
FUÈthCrcxpla￿1Oll of the nthreand purythe of is includ￿1 iti the not¢s toth¢ fil￿￿la[ stattmrDIs.
Hire purdM8e and leaSiD&commitment¥
Rentsis paid under operating leases are charga to the St8t¢m¢rt of Finvncial Activities on & straight lin¢ basis
oycrthe pui(Ml of the Icase.
(wrHER TRADLIG ACTIVITI&S
1.5.21
Y¢aT Ended
28.223
28.2.22
FunLtiaigng ¢￿ts
282
Page 5
continued...

Forres Skate Park Enld9thFe (SCIO)
Notes to the Fin8n¢lal St*temtMts- eontlnned
For The Ye*r Ended 28 Febnmry 2023
RAulDgdonatiow and ]egadei
Period
1.521
YcarEnded
282.23
28.2.22
Support cosrs
TRUSTEES. RLIlUNERATIOYAF4D BENEFITS
There were TLO ttusteu, remuneration or btheffts for the ytaT 28 February 2023 llor frtr the p￿Trod
eThJed 28 F¢bruary 2022.
werc no tr￿￿¢8. ¢xpenKs paid for the year enthd 28 Februvy 2023 nor for the period etxkd
28 February 2022.
COMPARATIVES FOR THE STATETrIENT OF FIN￿NcIAL ACTIVITIES
LTnr¢stricted Restricta]
fimd
knd
Sjttds
INCOME ATrID ENDOWMENTS FRO.M
Dongtions and l¢ga¢i¢s
632
9.032
Raising fimds
Charitable Kthltks
Mis¢
Tots]
8.403
NET IIICOME
629
629
REcf)NCILIATION OF FUNDS
TotaLfuttd% forward
184
TOTAL FL'NDS CARRIED FORWARD
813
813
Page 6
continued...

Forres Sk*ts P4Tk Inldallve (SCIO)
otes to the Flnanei21 St8tements- eontinued
For The Year Ended 28 Februarv 2023
IOVEMENf Th FLThU)S
Net
movement
in funds
At 1.3.22
28.223
Unre5tri¢twl fulldi
GtheT￿ fund
813
{381)
432
TOTALFbThlKS
813
(381)
432
Net Tnovemcnt in fund4 included in the aEove are follows:
Resources Movement
resoDwes eXpend￿j
in fiJud8
Ga)eTal fund
403
(784)
(381)
TOTALFU%T)S
403
{381)
Comp*T#di￿ for In fwid8
mov¢mu)t
in funds
At
28.2.22
At 1.5.21
Gene￿1 fund
629
813
TOTAL F￿Ds
629
813
CDmp3rative net movemfflt in fimd& itKlud¢d in the atrKJve are as follows..
Fncoming Rcsowtt8 Movanent
17nrwtricted fvllds
Ga)¢rdl fund
632
(3)
629
RtStrirttd
R<¢ricttd fund
(&4O))
TOTAL F￿1)s
9,032
(&403)
629
Page 7
ontinued...

Forres Skate P4rkJnltladi'e (SCIO)
Notey to the FiD*nci#l St*tsmeuts- cont[nu￿1
For The Year Ended 28 Ftbnthry 2023
RELATED PARTY DISCLOSURES
TIKrewere tm) relotedpoty transactions fortheyearend&a 28 FebTuary 2023.
Page 8

Forres SkAte Park IDltlath% (SCIO)
Detalled Statement off FInAncI￿A¢th￿tIe5
For The Year Ended 28 February 2023
P¢Ti¢
1.5.21
Year Ended
28223
28.2.22
COME.4hl) Ehl)OWMENrs
DollaiioThs
Grants
121
632
8,41XJ
9.032
O¢her trading 8¢¢n*i¢8
282
Totsl
403
9,032
EXPEIWITURE
Cb*rlt*ble ￿￿>￿tIES
Room hire
AdV￿lS1n8
&EndrieB
Feasibility mdy
183
133
20
336
Support costs
B￿￿k ¢harge6
(Xber
448
403
Net (¢xpend5threVln¢Trm¢
81)
629
This page does not fonn part of the 8tathtory fiTJancial 8tat¢ments
Page 9