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 Consti￿tIon. 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 p￿i￿O¢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 insliga*d 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
Co1￿1711ttee becaitte Covid-19 0￿Scers, 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 Pl￿tect 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 k￿0w1n4 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 d￿age 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.r￿ste¢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 t￿1
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 I￿S 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