Registration number Heston Rovei's FootbAII Club SCIO TYu$tee$' report And fitiancial statements ror the yeai. ended 31st MArch 2021
Ileston Ilover$ Football Cliib SCIO Ti'u%tee5' re eai. elided 31st Marcli 2021 (brt Tlie ti'ustee5 have pleasiire iii piesenting theii. r¢port alld the fillancial statetnents of (lie charity for tlie year elided 3 1st Marcli 2021. Charity Number: SC050301 Coiitact addi'ess Thc Club can be contacted at tlie following addyess.. Hcslon Rovers I".C. elo 'fhomas Carruthers,4 Seafoi'ih Gardens, Annaii, Dunifriesshii'e, DG12 6UH. Current trustees (:liairinan Treasiiirr ('.lub Developiiient Officer Secretary Appointed 20tli September 2020 Othei. trustees ivho served during the yea None Retruitment and appointment of trustees Th¢ trustees are appointed und¢r tlie teJn15 of the constitution. Stivcture And governance The Cliarity is a iegistered Scottisli Cliarity Ino. SC050301). It is governed by its Constitution. On 20111 July 2020, the Cliarity converted from ali iinincojyoraied ¢liai'ity to a Scoiiish Charitable li)coi'porat¢d Organisatioii ISCIO}. Chai'itable pui'pose$ Oiir piirpose, as iEcorded in our ConstitIon. shall be to projiiote t]ie advanceinent of public paili¢ipation in SPOL and the provisioii of iecrcational activities or orgwiisation of i'e¢ieafiotJal activitle5 tu e]ieokii'a8e aiid piO¢e th¢ devclopmentof fiK)tball for the benefit of tjie loeal cojnznunity specifically biit not ¢xclusively, young persons. Acfivities #lid 4¢hievenients Tliis pa51 year lias beci) doiniiiatcd by Covid-19 aiid the repe¥¢ussions from thi5. We Iwd to see Iiow we could deal widi the unfolding sittiation aiid liow it would affect the club and tlie playeTS. The safery of everyone be¢atiie paiaiiioun( and what we could do to ke¢p people safe and fun¢¢ioii. Tlic GoveTnnieiit theii insligad lockdown aiid tlial curtailed all activitie5. We iiiade ilie decision to iise Zooni to coiiimunicate aniojigst the Coniniittee and liad iiiaiiy di.%cu8sioiis on wliat was ilie way forw8Td. Tliis led to making coiitaci witli every PareiitlGuardiaii and keepiiig tliem iiifoiined a5 Wt moved foiward, Éllis also included tlie optioii to suspend any paymeiils to tlie club. We were 2ware we still liad financial ¢onimitinents and a close watcli was kept on die Bank Accouiil and a repoi't Inade eacli Jiioiitli of tlie income we liad and lioiv niucli it decreased. The figures shoived thai iliere ivas a lot of supporl lo eonliiiue Inaking payments. Due to tliis, Imckdowii eliding and I'isk assessiiients ¢ari'ied out, wlieii we weie Ible to staTt all tlie players wcrc Eiven il)eir own ball and reversible bib to take away atid briiig to each se%sion. We also liad 2 Covid-19 Cts-oi'dEnarors, others Oll the Co11711ttee becaitte Covid-19 0Scers, aiid all C02ches were asked 10 do tlie SYI-.AISFAISWF Covid awareness course. T]iis allowed tr3iJiing to restart but iknatcl)cs were very liiiiitcd. Tlie 3G pitch installed at St. Josepli's College ivas a 81.eat way foi. us to coiilrol usage and also allowed us lo make sure the guidelines and saiiitissiig pioio¢ols were followed. This coiitrol lias benefited us in keepiiig infectioi) doivn and l)as showi authorities we weTe a iespoiisible club. PAge I
Heston Rov¢i's FootbAII Club SCIO Trustee5' re ear ended 31s¢ IM*re rt foi. the 21 We are sull sn Ilie piDcess of piDcuring the use of thc old RE building at St. Joscph'5, this has been a slow process and has beeii held up a150 due ts) Covid-19. Tlie SCIO has been appra¥ed by OSCR, tliis should lielp witli the pYo¢urenient of the RF. buildiiig and also Pltect the Trusie¢'s. We liave had to keep the teinporary toileÉ5 at tlie JG pitch and will iieed 10 keep tlieiii Lintil tlie building siiuatioii Is rcsolved. As parl of the process for repla¢ement of (lie pitcli, siiiee Jaiiuary 2019, £1250 1)er momtli lias bcen put into a separate Refurbi5hnient Aecouni, this Accoun¢ is also wthere ¢he monie5 for the new ¢liibhouse Iold RE Dept.) ii)oney resides. During the year we liave not liad thE use of ihe niain Palmcrston Park pit¢l) and the Qiieen of tlie Soutli Areija, biit still niade payiiieiits due to I'uiiiiing in arrea on the Arena Not k0w1n4 tlie situatson wilh Palinerston pitcli and ilie Areiia we coiitijiucd paying, a i)ote lias becli taken to keep tlie cost of paynients niade to futlli'e llsa8e. We liave iiitended to liold our MTni woi.ld Cup aiid Presciitation eve11ts. but C.ovid-1g put paid to chis as well as ihe Football Festival. Also the I l a Side evenis wei'e eventually callcelled and iefund$ given. We air gizteful to all oui. Sponsors for theiL' continued suppojt over tlie past yeai. and we hope it will continue into Ilie futtiir. The coinmittee have ¢ontlDiied to suppojt tl)e ¢oa¢hes it] tlieir development wh¢n attending coacliing level Courses or First Aid, where possible. witljout whom th¢ Club coiild tLOt fLlll¢tion. We have invested in new equipment Iliix>ughoul the Y., in¢luding footballs, training equipmcnt and portable goals, the downside is ilie amount of dage to sonie of tlie goals, wliicli will need repaired or replaced. The Board, as pey SCIO. was foinied and the 4 met))bers Alf ihe Ti'ustee's and including the Conuiiittee, it iioiv stands at 9. Newvolunteers ave always welcome. Tyustees vemuneratioii Aiid expens The.rste¢S, Committee and Coaches did iiot re¢eive any remuneration oi. expeiises during the year, ex¢ept foi. Illolley for fuel used in the course of busilless. Reserves AlIliou81i th¢ Refiirbisliiment Accoiint lias a very healthy balance, this balance is far Iiiglier tlian needed io ¢ov¢r the Irfui'bisliinent and 3G replacement Cost and the Coniinittee are aware of this. Tliere was also a payt]ient filim tlie Council and throu81i the Adult Teain I Southei'n Counties L¢agll¢ for Covid-19 assisidn¢e, but having been piiident duriiig thi5 tiine we hav¢ nol spent aiiy of ihis fui)diiig to dat¢. We will be looking al items tliat will Inak¢ the places we use bettel. for the players aiid coaclies. We also put £15,000 by for tlie 3G replacejnenl, our coniiMilii)eJil oil Ilie SLA is £1 0,000, but ive iieed to be responsible in uiidei'staiiding that £10,000 a year for l O years wtll iii no give ell(bugli nioncy to replace tlie 3G sui'face. Tliere is a 10 Jear costing iji place, whicli i¥e hope will covei. tlic cost. At the nioiiient the reseyves in iny opilliot) still healthy. The trllstees, policy is to maintain IEserve5 at 3 months of normal running cost5 in older to meet comiiiitments artd to cover aiiy unexpe¢ted expenditiire. Rest¢$ at the end of tlie year were £122,609, wliicli is consideird iiiore tlian suffi¢ieiit. PAge 2
Heston Rovers Football Club SCIO Trustee5 ie ort eHr tiidtd Jlst MAI'eli 2021 f(bY the Flnan¢i21 Revieiv Tlieie w8s a silt'plus foi. tlie year of £37,666, cojnpared lo a suiplus in the pievioiis ycar of £11,537. This report wa5 approved by tlie ts'ustees oi) 21 st De¢einbei' 2021 and sigiied oti their behalf by 'I'Y¢*sLhi-eL' Page 3
e51on RthY¢rs Fooiball Cluli gr.io to Trn$te lub SCIO Hr51oll Roi'ers Footboll I r¢pttri on ihe accountq of the challiy for the year ended 3 1st fvlaTcli 2(h21 whlch arc aiiached as pari ol'thi% document. Re5PeCtIl'E ttspon5lbll1tl of truJlee5 Yliad rx*mlner The ¢l)ariigq tTU.%tees Are re%pon%ible for ihe prepardtion of ihe aceounis in ac¢ordallce with Ihe femi% of the Chariiies and Trnstet Investment (Scotlandl Act 2005 and ihe C'hariries Accounts Iscoiland) Regulaiion% 2006 amcllded). The trustets con5ideT Ihai the oudii reqviremelll ol'Regulaiion Illi I Ild) of lh¢ Accounts Regulaii0rn4 does not apply. li s my Ye.srrf)nsibility io examine ilie accoisnts as Ytquired undcT Setiion 441 I Ilcl of the Acr ttnd to .qtare whether pariicuiar mtsiiers have come to my attention. Busls olth¢ IDdtpendent exgminer's statement My cKamination is Carried out in a¢COTdance with R¢gul&tion I l of Ihe C'haritit5 Accounls IScoÈlandl Regulations 20n6. An examihalion includes a review of the accnunling rectsrdR kept by the charity and a comryari%on of the accoun18 pre.sented with Ihose rceords. li also includes ¢oN8id¢Tatinn of any unusual iltnt$ or dis¢lo.sures the aecouni.%, afid seeks explanations trom the irugteeg con¢eTtiing aiiy $uch matiers The prncedures undertakcn do t1 provide all the eviden¢¢ that would required in an audir, and con%equentty I do t exi)ress th aud5t opinion on the view given by Ihe aecountg. Indep¢Ddent exfimlner'j state( Iri the £outse of my exgminAtion. no matter IS come to my aiientior> a. whi¢li gives me rea%onable cause to bclieve ihat in any material respect ihe re4uir¢ments.' LO keep accouTrliD¥ record5 in accordanct with Section 4411)l&) of the 21KJ5 A¢1 and regulaiioii 4 of the 2006 Accounis RegulariotL4. aT to prepare accounts which accord wilh the accounting i¢cords and comply wih regulatiott 9 of the Account.% R¢gulaiions hav¢ t]ot be¢n met, or 10 which, in my opitlton. atieniion sbould be drawn in order to enable a proper unders¢andin8 of the accounts to reaehed. Mc55n Csrsun & Troit¢r Chartered A¢¢ollntgnlS 12.1 Irlsb StreEt T)vThfrlts DC.1 2PE b"&te: 22nd bteembcr 2021
Heston Rovei's Football c.liih SCIO eel for th ts Aiid P Inen¢s Aecoutit i. ended 31st Marcli 2021 Viirestricted Fvnds Restricted rurbils Totxl 2021 Total 2020 Note Re¢el ts Donaiions Gi711ts l."utidiaising inconie Trading iiicome Incoine froii) charitable activities 36 23,850 4,193 565 37.604 23.850 4.193 565 -37,604 13,77S 1,460 47,244 Totgl i'eceipts 66,212 66,212 62,515 P# ments Fiindraising expenses Cost of sale5 Cliaritable expenses Govei'nallce ¢ost8 Purehase of fixed assets 400 5,427 20,256 600 1,863 400 5.427 20,256 600 1,863 7,576 8,379 33,093 612 1,318 12 TotAI payments 28,546 28,546 50,978 Net ieceipts 'ri?nsfei'5 between funds 37.666 {38,8501 37,666 11,537 13 38,850 (Defi¢it)I Surplus foi. year (1,184) 38,850 37,660 11,537 Tlit thotes on pages 7 to 9 foi'in ali integral pai't of tliese #eeounts. Page S
Heston Rovers fiuoiball Club SCIO tAteiiieiit of Ral8iice5 sAi31stMarch 2021 2021 2020 B#Rk anil e4sh hAnd Opcning balat)¢eq Siirplus foi. tlie year 84,943 37,6()6 73,406 11.537 Closing bal8nces 122.609 84,943 Reserves Genci21 iiniestricted fuiids Reslrltted funds 25.561 97,048 26,745 58,198 122,609 84.943 A55ets Sliowei. block Fetjcing New access road & eiitraii¢e Planning application CoiisuliaD¢y Ground work Timbei. Sccurity ¢aiiieYa Driiiks boiler Ride-on mowei. Sponsois boayds Griddle Goals GIx5s Cuiter PA System Gazebo Sports F.quipJiient Sports Equipiiient CCTV System CC'IV Systei 5,0.f5 1,076 28.569 225 7,673 1,016 163 5,055 1,076 28.569 225 7,673 1,016 163 38 194 97 25 35 3,022 131 105 374 256 132 536 155 77 20 28 2,417 105 84 300 205 IQ6 429 199 47,933 48,722 lli¢ ¢hai'ity has t)0 otlier niatei'ial assets or liabilitie5. Appioved by the trustees 011 21 st Deceinber 2021 and signed on their behalf by TILaSIII'¢I' Tlie notes on pages 7 to 9 form integrAI pirt of these Accounts. PAg¢ 6
Heston Rov rs Football Club SCIO foi. th¢ ear endLd 31. t MAI'ch 2021 Basis of a¢couiitir]g 'I'liese a¢¢thuiits liave b¢ei) p¥¢paird on tl)e receipts & payimeiits basis in accordaiice with tli¢ Chai'ilies & Triistee Inveslment (Scotland) Act 2005 and ihe Charities A¢couiits (Scotland) Regulatioiis 2006 las ameiided). Nalui'e 9Jid pui'pose of fuiid5 Unresti'icted fiiiids at'e tliose il)at inay be used at tlie discrelioTi of tl)e tl'U5tees iii fiiilliei?iice of tlie abjccts of tlie ¢IydYiry. Tlic ti'ustecs maintain a single unreslricted fund for tlie day-to-day I'iiniiiiig of tlie Club. Restricied fuiids i)iay only be used for specific purposes. Resti'ictioiis arise wlien specified by tlic doiior or whet) funds al'e i'aised for specifJ¢ puiyoses.'fhe res(I'i¢ted flind is foi. the refurbisliii)ent of the clubliouse. Dotigtioiis received 2021 2020 Geiiei21 donatTons 36 36 All intoine is unre5ti'icted in 2021 and 2020. Uni'esti'itted Funds Rtsti'itted riunds Tot81 2021 Total 2020 Grxnt$ received Diinifi'ie5 & Galloway Couiicil Southern Counties 10,000 13.850 i 0,000 13,850 23,850 23.850 Fuiidt'aisiiig iiitoiiie 2021 2D20 SponsorshÉp Pi'¢5entation Day inconie Festival 40th Anniversary 4.013 10 170 1,240 2.378 9,997 160 4.193 All inconie is un¥estrictcd 2021 and 2020. Ti'8diiig incoNie 2021 2020 Cloihillg & Bags Food & di'ink 565 1,210 250 565 1,460 All income is iinirsti'icted in 2021 and 2020. Pgge 7
Hestoii Rovers Foo¢h%ll c.lub Sl.'lO Notes to tlje fiiiaileial stxtenieiits foy tlie edi. ended 31st M#i'cli 2021 2021 2020 Mcinbersliip Gale iiioiicy Easter & Suii)iiier S¢hools 3G Pittl) Hire Southei'n Counties Contyibution Weathei. lotteiy Tournainenls 36.642 37,946 770 3,480 425 58 2,604 180 650 52 80 37,604 47.244 All incoine is unirstricted iji 2021 aiid 2020. Fuiidraising expenses 2021 2020 Festival expenses rorty year.% celcbration expenses 400 7.526 50 400 7,576 All expeiiditure is uiireslTiCted in 2021 aiid 2020. Cost of $ale5 2021 2020 Clotliing Food & drink 5.427 8,074 305 5,427 8.379 All expendtrure 15 uniesii'icted in 2021 and 202Q. Page 8
Heston Rovers Football lllb SCIO Notes to tlie liiiAnciAI stAleiiients for tlie 'eaJ' ended 31st Mi arch 2021 10. Clixi'itable expeiise5 2021 2020 First aidlcoacliing Gifts & donations 308 668 1,165 288 8,447 Insuraiice Touimdmeni expenses Elcciricity Toilet rental fa¢ilitÉes Pitcli mainlenance Balls and bibs for Members Siiiall equipinen¢ i)urchased Printing, PK)Stage and stationery Telepl)one Ti'avel cost5 Trip expeiises Presentatitsii Day expenses Referees Suiidry expenses SYfrA & DGYFDA Southei'n C.oui)tics subsCI'lPtions 1,279 160 1,789 2.428 73 4,603 1.760 ,913 2,926 1,950 739 1.234 415 360 3.565 2,979 1,458 1,459 165 56 853 413 843 970 624 70 20,256 33,093 All expenditui'e is unrestsicted in 2021 and 202Q. I l. Cjoyernaiiee eosts 2021 2020 Independent exaniiner's fee 600 612 600 612 All expenditure is unyesti'icted in 2021 and 2020. 12. Pui'¢hAse of fixeil Assets 2021 2020 Equipnieiit pur¢lwsed Building wort(s 249 163 1,863 All expeiiditure is unYtstri¢ted in 2021 and 2020. IJ. Ti'an$feYs between fuiids £38,850 was transferred froni t1 uniEStI'icted fujid to the Irsti'icled futid to top up the Yefurbishmtnt account foT fuiiii'e 3G pitch replacemenL