oscA HESTON ROVERS FOOTBALL CLUB SCIO TRUSTEESY REPORT AND FINANCIAL STATEMENTS 31- MARCH 2025 ScOlSH CHARITY NUMBER:. SC050301 CARSON & TROTTER CHARTERED ACCOUNTANTS 123 IRISH STREET DUMFRIES DG12PE
The tsusttts have pleasure in presenting their report and the financial statements of the ¢han'ty for the year ended 3151 March 2025. Cbarlty Number: SC050301 ContAcl address The Club can be contacted at the following th: Haston Rovcrs FC, cjo Tbom&s Camithas, 4 Seafortb Garth4 Anna Dumfn'as5hire. DGI 2 6UH. Current trustee5 Other triistees M'ho 5cri-ed durlTto the l.ear Reerultment xnd appolntment of truite The trusteas are appointed under the tern of the conslitirtion. Stryttsre and govern¢¢ The Charty is a Scottish Cl]aritable Incorporated Organisation (SCIO) (no. SC050301). It is govern by its Constitinio Charl¢able purpo OUT purpose, as rewrded in cw ¢oLstitution is: "The object of th¢ club shall be to prollK)le the advan¢em¢nt of public participation in sport and the provision of rcct¢ational tivItie or organisation of rrtatIOnal a¢livities, lo encouTage and prOnle the dev¢lopm¢nt of football for the benefit of the local community specifically but not cxclusively, young persons.. A¢tlvltlei And achievements In the past year we have had the use of the 3G pitch iJL%talled at St. Joseph's College. The pitch has been widely us¢d for matches and training by all age groups. which has allowed for 2 trainll sessions per weck lor all age group5 that Msh to do so. This h&8 become diffi¢ult to manage with the number of teams using the facility. We have had to keep the tcmw toi]ets at the 3G pitch and vrtll neal to keep them uniil the building siluation is resolv. We do havc acces8 to Changitig faciliues and toilets for matches, but at the monjenl th¢r¢ is no access to the ClgIng roorns due to Alarni systenls and set up in the sch(x)l. There is a wo¢e&$ at moment to takc over the Games Ilall and Changin8 Facilities in partnersbip with the Cricket Club, but the prottss is vcry slow. As part of the proc for Teplacemenl of the pitch, since January 2019, £1250 pcr month has bccn put into a 8eparat¢ Refurbisl)mcnt Acwunt. The Refirybishme Account is alx> where the motii&q for the n¢w clubhouse (Old RE DepL) resides (£39,448). The situation 15 that this will never go aknd and there was proposd thai the Council may take the motsey bxk A decision w&s taken that rather than lose the money we ask that it be instead to upgrade the 3G pit¢h area. There was nol a proper run off due lo lack of 4pace to store goals and no dugouts. 80 a proposal was put to the Council to Create an area to store goals. build dugouts and a small seated stand for 5pectator5 children in heavy rai The Commtttee of the Council ÈgreeA to this on the understanding that the monies WeTE Spent by Nov 24. The Council MaintenAnce Dept could t undertake in the timeframe. so Haston ran and completed this projccL The one doLS1de was that &s we ran the pmje¢i il was subject to VAT. The Trustee5 thoughi thal if we rcgistercd the Charity with HMRC then this project )Uld be VAT free, onty on completion did we discover that VAT wa8 Still applicable. The project did dcni the Heston fu. as we Iwl a commiim¢llt 10 part fund the works. but have siticc re¢overed this money. Pge I
W¢ ar¢ still using the pitches at Maryfield a8 wc have 18 teanLS Currendy. We akn uge Maryfield for the Mini World C) and Fooiball Festival. The puwhas¢ of 2 sets of I l a side goals and 2 sets of 7 a side goals have helped bring the usage of Maryfield to a bigh level and also the fa¢t bave 4 teams that now play Saturday mornings, which need Ix>th the 3G and a pitch at Maryfield available to fulfil this. Due to this usage and the fact the new Grass Cuttei has made good work of cutting the pitche4 it has been agreed that we spend some funds m8intainin8 these pitches this surnmer and every year in the future. We have W over the past year, the services of a slitter unit to hire that allows for better drainage on the pitches. During the year we hav¢ bad the use of tbe Queen of the South Aftha. This adds a significant cost to the rutming of the club. £334IMort but we be]ieve it is a benefii especially durinB the winter Jnonths for the younger players. If we can get an SLA in place for the Games Hall and Changing RoollLs at the School, this should be the last year of using th¢ Arcna. The money can go towards the rum]ing of the Games Ilall and Chan8mg Roo. We were able to hold our Mini World Cup and Pr¢sentation Day agaiD. Wc hcld both at Maryficld - as usual they wcrc success thanks to the volunteers helped at tbese events. though there were the usual suspects with an ¢norni% amowit of work to do. We are grateful to all our Sponsors for their continued support over the past year 8fMI we hope it will continue into the ture. The conjmittee have continued kn support thc coath¢$ in their development F/h¢n attending ¢oa¢bing level courses or First Al without whom the Club could ]l function. We have inVted in new equipment throughout the year, including foolba]Is, tsaining equipment and portable goals. We are numing with a Small c<)nJmittee and Struggle to fthd volunteers to join the committe4 wbich is also a pmblem while njtinitig our World Cup and Football Festival. Trustee I Committee . Coaches Remuneratlon and Expenses. The Trustw Conllnittee and coac1S did noi receive any rernunerdtion or cxp¢As¢s during th¢ year, except mon¢y for fis¢1 used in the course of bUsinS. Reserves With the current level of fimds and the fact that we have invested in Maryfield and the 3G has meant that the fimd8 have/12 dweciate at times, but we are able over the y¢ar to recover to a safe level. We believe there will be no need to increase subscriptions. We project the cost to (J)S Hqll be £4,008, Portaloos for the 3G and Cleanitig £1,200. Electricity £2,900, InsLuan¢e £1,680, league and re8istration fees of £2,000 and £15,000 to the 3G sinking furf gives basic nmning costs of £27,000. Some fees will ajso come in for'the HI of the 3G from exlernal groups, £3.000 should be acbievable. We also put £15,000 by for the 3G replacement. Our commitment on Ihe SLA is £IO,OW, but we need be responsible in understanding that £IO,LN)O a year for 10 years in no way give enough money to replace the 3G surface, thue is a 10 year costing in place. which we hope will cover the cosL At the moment the reserves are in my opinion still healthy. One final note is that there aTe funds being deposited in the main aOu( at this time approL IOL which is ¢on]ing from sponsors for the Girls U16 team. who will be heading io Barcelona for a foothall Tournament. The club wish¢s th¢ girls great trip. The trustees, p)licy is to maintain reserves at 3 months of nornjal running costs in ordu lo meet commitsllents and to cover any unexpected eXditre. Reserves at the end of the year were £98.480, which 18 CO81dered more than sufficient. Page 2
Fingncial Review There was a deficit for the year of £54,785, compared io a surplug iti the previous year of £15,948. This report was approved by th¢ trust¢¢s oll 3 1st August 2025 and Signed on their behalf by Treasurer Page 3
i report on the accounts of the charity for the year ended 31st Mar¢b 2025 whi¢h are attached as part of thi's document. Respectlve re5ponslbilille8 of trusteej and exandn¢r The charitys trustees are responsible foT the preparation of the accounts in accordan with the tern of the Charities and Tnlee Investment (Scotland) Act 2(K)5 and thc ChaTities Accounts (Scotland) Regulations 2006 (08 amended). The trustees consider that the audit Tequircment of Rcgvlation 10(I)(d) of the Accounts Regulations does not apply, It is my responsibility to examin¢ th¢ accounts as rcquircd undcr Section 44(IXc) of the Act and to state whether particular rnatters have come to my attention. Basis of the independeDt ex8mlner'8 StatenKnt My cxamination is ¢atricd out in accoidaDC¢ with R¢gulation 11 of the Ckwiti¢s Accounts {Scodand) Regulations 2006. An ¢xamination includes a r¢vi¢w of the accounting records k¢pt by the cljarity and a comparison of aOurtts presented with thos¢ records. It also iLclud¢s cornsid¢Tation of any ut)usual items or disclosures in the accounts, and seeks explanations from th¢ truste¢s concerning any such matter& The propKth]res undertaken do not provide all the evidenc¢ that would be required in an audiL and consequently I do t express an audit OPiDiOn on the Vi¢W 8iv¢D by th¢ accounts. Independent examlner's statement In the course of rny examinatio no matttr has Come to my attention & which gives me reasonable cause lo beli¢ that in any material respe¢t the requirernents: to keep accouniing records in accordance with Section 44(1)(a) of thc 2005 Act and regulation 4 of the 2006 Accounts Regulations, and to prepare accounls thich accord with the 8CCOUnting records and conwly with regulation 9 of the 2006 Accounts Regulations have not been met, or b. to which, in my Opinio attention should be dravm in order to enable a proper understgnding of the accounts to be r¢acbed. Me$srs Car8on & Trolter Cbartered Aeeollntants 123 Irish Street Dumfrles DGI 2PE Date: 8th Detember 202S Page 4
Unrestrlcted Funds Restrffieted Funds Total 2025 Total 2024 Note Donations Grants Fundraising income Trading income Incon]e from clwitable aclivities 1.210 5,000 22.004 1,416 64,410 4J50 8,160 5,560 13.160 22,004 1,416 64,410 1,452 20,297 .311 59,945 Total reeelpts 94,040 12,510 106,550 83,005 Fundraising expenses Cost of sales Charitable expenses Governance costs Purchase of frned assets 19,422 8.748 41361 732 89,672 19,422 8,748 42,761 732 89,672 5.360 11,892 39.337 1,158 9JlO io li 12 1,400 Total payments 159.935 1,41J) 16J,335 67.057 Net reeelpts Transfer8 between fiu)ds (65.895) ii,iio (54,785) 15,948 13 (Deflclt)ISurpJll5 for year (65,895) ii,iio (54,785) 15,948 The notes on pages 6 tq) 8 form an IDtegral par( of these a¢¢oun Page 5
est Football Club SC 2025 2024 Bank and easb In band 153265 (54.785) 137.317 15,948 (L)eficitySury)lus for the year Closing balances 98,480 153.265 Reserves Unr&stricted funds: Genernl vnrestricted futhls DeS]ted funds 22,351 65,019 23,068 130.197 87J70 ii,iio 153,265 Restricted fiu 98,480 153265 Assets Shower b1k Fencing N¢w acce&8 road & entrance Planning application Consultancy Ground work Tirnber Security camerd Fencin8 Re-surfacing and equipment hire Fencing Drinks boiler Ride-on mower Sponsors boards Griddlc Goals Grd&S cutter PA system Gazebo Sports ¢quipmcnt Sports equipm¢nt CCTV 8y8tem Ride on mower Lapti)p Portable goals Alarnl stern Grd&8 cutter Video analysis equxpment Various Dug outs and stat Civil work8 at SL Joscph s Various building Works 5,055 1,076 28,569 225 7,673 1,016 163 13 11,963 5,107 4200 64 32 5.055 1,076 28,569 225 7,673 1,016 J63 20 11,963 5,107 4,200 80 40 io 14 1238 55 43 153 105 54 322 1.696 472 9.225 12 990 43 123 43 257 1,357 377 7.380 2,221 14,784 4.761 2291 27,599 29,964 2,039 159.523 78,574 Tbe noles on pages 6 to 8 fonn illtegral part of these aceount& Pgge 6
Heston Rovers The charity has no other nM*Tial assets or liabilities. re.e& b the Iruslees on 31 it A ust 2025 and 41 ned on thetr behalf by reasiirer The notes oll pages 6 to 8 form an Snteyal part of these ac¢ount& Page 7
Basls of aetounting These accounts have been prepared on the receipts & payments b8Si8 in accordance with th¢ Ch4ritie8 & Trustee Investtll¢nt (Scotland) Act 2(K15 and the CJ)aritiw Aw)unts (SGotlatKI) Regulatiom 2006 (&8 amended). Nature and purpose of funds UnrestrACted funds are those Ibat may be used at the discretion of the tnteeS in furtherance of the objects of the chatity. The tnte¢S Mainl a single unrestiicted fund for the day-toryday nu)ning of the Club. Designated fijnds coznprise unrthicted fund8 which have been set aside by the Itee8 for particular pwpose& bemg the refuA>ishmenl of the clubhoe and fithc 3G pitch rylacement. Restricted fimds may only be Sed ftir specific puoxw. Restrictions arise when specified by the donor or VA funds arc raised for specific pu0. Unrestrieted Funds Restrlcted Fund¥ Totsl 2025 Total 2024 Donitlons recelwed Donations- Barcelona trip Donation . Matthew DuDn Memorial 4350 4,350 1,210 1210 1,452 1210 4J50 5,560 1,452 Unrestrlcted Funds Restrleted Funds Grants received 2025 2024 Holywood Trust 5,000 8,160 13,160 5,000 8,160 13,160 Fundralslng Income 2025 2024 Sp)nsorship Presentation Day income Festival 8.310 5.535 1,042 13,720 13.694 20,297 A]1 income is unrestricted in both years. Trading iDcome 2025 2024 Clothing & Bags 1.416 1.311 1,416 1,311 All income is utr¢stricted in both years. Page 8
Inetsme from ¢barit8ble a¢llvllle8 2025 2024 M¢mb¢rship 3G Pitch Hire Weather lottery Tournaments 59,694 1,600 52,426 6,084 60 1,375 3,116 64.410 59,945 All incom¢ is unr¢stricted in both years. FundralslDg expenses 2025 2024 Festival expenses 19.422 5,360 19.422 5,360 All expenditure is ujrestricted in both years. Cost of sale5 2023 2024 Clothing 8,748 11,892 8,748 11,892 All expendltle is unrestri¢ted in both yearn. Unrestricted Restrleted Funds Funds Total 2025 10. Ch8rit9ble e¥eDses 2024 First aidlthaching Gifts & donations Hall lets Insurance Tournament expenses Electricity Toilet rental facilities 3G pilch Specialists costs Pitch maintenance Ball8 and bibs for Members Sniall cquipmcnt purchased Printi postage and stationery Tel¢phon¢ Compu*r sL8 Travel costs Presentation Day expenses 3,200 313 5,000 2,240 683 4,348 684 5,041 7,550 3200 313 5.000 2240 683 4,348 684 5.041 7,550 2.034 148 4,488 1.559 335 7.120 1,563 3,278 2,425 1.987 1,021 221 1,422 1.739 2,417 268 1,516 1,955 2,417 268 1.516 1,955 680 3206 122 2,138 1.400 3206 122 2,138 7,356 77 2,564 SYFA & DGYFDA BaTcelona trip 1.41JO 41,361 1.400 42,761 39,337 Page 9
- Governance costs 21125 2024 Consultancy fees Ind¢pend¢nt exami[,$ fee 450 708 732 732 1,158 All cxpenditUTe is unr¢stri¢ted in both years.
- Pur¢hase of fised as¥¢ts 2025 2024 Equipment purchased Building Works 30,071 s9,>1 9.310 89,672 9,310 All expenditure is unrestricted in both years.
- Transfers between funds £20,750 was transf from the generdl unrestricted funds deSIgteA funds to top up the rcfiwbishment account for future 3G pitch replacement and £85.927 w&s susequently spent on the prOJt. Pag¢ 10
14. StatemeDt of funds Balaoce at 1st Aprll 2024 In¢om¢ Expendlture Transfers Balanee at 31st March 2025 Restrlcted funds: Barcelona Trip 12,510 (1,400) 11,110 Total restrlcted funds 12,510 (1,400) 11,110 Unrestricted fuDd$: Unrestricted gcncral funds Ddgignaledfunds.. Refurbishment fund 23.068 94,040 (74,007) (20,750) 22,351 130.197 (85,928) 20,750 65.019 Total unrestricted funds 153265 94.040 (l59.935) 87,370 Total funds 153,265 106,550 {161,335) 98,480 The unrestricted general funds r¢present the free funds of the organisation which are not designated for particular purposes. The designated funds are funds that are unrestricted in naturc that have been desiated for a particular purpose being the refurbishment of the clubhouse and future 3G pitch replacement. The restricted fund is for the Barcelona Trip P4g¢ 11