MARK DEVLIN believes Town's accounts for the current campaign will show a much healthier football club with the club's chief executive determined to smash the break-even barrier.

The three sets of figures published yesterday (covering 1998 to 2001) suggested a club more at breaking point rather than breaking even but Devlin is confident that the days of 'spend now and aim to pay at some point in the future' are well and truly over.

Accounts remain to be published for 2001-2 and 2002-3 and shareholders will have to stretch their patience just a little further.

Devlin said: "The auditors are working on those two sets of accounts now but putting together those for 2001-2 is extremely difficult due to the lack of information available.

"I'm not in a position to say when they will be available to shareholders but I think we're talking six months or so."

Devlin cannot change the past and he feels long enough has been spent dwelling on it.

He said: "We are working hard towards a break even situation for 2003-4 and a club that pays for itself.

"There are business pressures and there are football pressures at a club. We have to deal adequately with both.

"Swindon Town are no more guilty than other clubs who have failed to balance those needs adequately."

Division Two clubs next season will operate on strict rules that they cannot spend more than 60 per cent of their income on players' salaries.

Devlin said: "In an ideal world I would like to see that figure dip below 50 per cent at Swindon Town.

"But I see that as being 50 per cent of an ever-increasing stream of revenue being generated off the field."

Town supporters' groups have welcomed the publication of the accounts and, like Devlin, expressed a desire to look forward.

Swindon Town Supporters' Club spokesman Nigel Bennett said: "While it's important for fans to see past accounts, I don't think there is any point dwelling on them too long.

"What fans want now is an idea of the way forward. It's all very well blaming directors but supporters can do their bit to help produce healthier future accounts by continuing to come through the turnstiles.

"Gates are up on last season, above the projected budget, and that can only help."

Andy Ratcliffe, chairman of the Swindon Town Supporters' Trust, said: "I hope we can draw a line under those years now the accounts have been published. Now we must hear how the club sees the future."

The annual general meeting will take place at the County Ground on Sunday December 28 (11am).