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HESTON ROVERS FOOTBALL CLUB SCIO
TRUSTEESY REPORT AND FINANCIAL STATEMENTS
31- MARCH 2025
ScO￿lSH 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 r￿rtatIOnal a¢livities, lo encouTage and prOn￿le 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 Cl￿gIng 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
do￿LS1de 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.
P*ge 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 inV￿ted 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 coac1￿S did noi receive any rernunerdtion or cxp¢As¢s during th¢ year, except mon¢y for fis¢1
used in the course of bUsin￿S.
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 a￿Ou￿( 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 eX￿dit￿re. Reserves at the end of the year were £98.480, which 18 CO￿81dered 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 Tn￿lee 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
a￿Ourtts 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 b1￿k
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 s￿tern
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 tn￿teeS in furtherance of the objects of the
chatity. The tn￿te¢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 I￿￿tee8 for particular pwpose&
bemg the refuA>ishmenl of the clubho￿￿e and fith￿c 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 pu￿0￿.
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 expendltl￿e 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

11. 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.
12. 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.
13. Transfers between funds
£20,750 was transf￿ from the generdl unrestricted funds ￿ deSIg￿teA funds to top up the rcfiwbishment
account for future 3G pitch replacement and £85.927 w&s susequently spent on the prOJ￿t.
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 desi￿ated 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