The swingeing points deductions handed out to the Millers, Bournemouth and Luton Town ahead of the current campaign not only left fans devastated, they also seemed to condemn all three clubs to an unremittingly miserable next nine months.

Leeds United's play-off final appearance last term may have suggested to some that such a draconian measure does not have to necessarily dictate a season of struggle.

But a quick look at recent history shows Leeds's Wembley trip had very much been the exception to the rule with seven League clubs having been relegated following a points deduction since 2005.

It is a similarly sorry tale in the upper echelons of non-League football with Scarborough, Halifax Town and Lancaster City having also suffered an ignominious slide following a points deduction.

Six games into the League Two season, however, and there are signs that this trend could be bucked for the second year in a row with both Rotherham and Luton, who meet at the Don Valley Stadium this weekend, showing form that, under normal circumstances, would warrant a place in or just below the play-off berths.

Tony Stewart took charge of the Millers last April and admits to being delighted with the manner in which everyone at the club has responded to a harrowing summer that almost led to expulsion from the League.

He said: "My personal low point was how long it took to get out of administration with the amount of paperwork we had to go through with the League being unbelievable.

"It was the longest process I have experienced in business and, at times, it was torment. But, once we had come out of administration (in August), it gave everyone a lift as there was finally light at the end of the tunnel. We then had the points deducted, which initially left us feeling numb. I still feel this was totally unfair as it was not me who took the club into administration, but we made sure that all negative feelings were quickly put aside.

"As a club, we rolled up our sleeves and said 'right, let's get on with it'.

"When your backs are against the wall, you have to come out and do something extraordinary to sort it out. There is a real air of determination.

"We vowed not to sit around and worry. The manager and players have really got stuck in and have been playing every game like a cup final.

"The results have lifted everyone. To be just two wins from zero after starting on minus 17 is very pleasing, as has been knocking out Sheffield Wednesday and Wolves in the Carling Cup."

Rotherham and Luton, whose points deficit now stands at minus 20 courtesy of three wins and a draw, may have followed Leeds United's example in using a points deduction as a galvanising effect, but the flipside of such a draconian measure is Bournemouth's plight. Like Rotherham, the south coast club were docked 17 points last month, but that is where the similarity ends with the Cherries still waiting for a first league victory after six attempts and manager Kevin Bond having already been sacked.

As Bournemouth are proving, confidence in football can be fragile but Millers chairman Stewart insists: "We are going in the right direction. Plans for the new training ground and stadium are moving forward.

"We have also been heartened by the response of moving away from Millmoor. We really had no alternative, but even so we could not be certain of the impact so it has been a nice surprise to see so many (of our fans) follow us.

"We averaged 4,200 last season and I thought we may lose anywhere from 500 to 1,000 by moving. But season ticket sales actually went up by 20 per cent."

The troubles experienced by Rotherham during the past few months have led many football fans in Yorkshire to adopt the Millers as their 'second team'.

Stewart says the amount of goodwill shown has been heartwarming, as has the support from within the town despite United having temporarily relocated to Sheffield.

However, when the conversation turns to Saturday's game, the Millers chief admits that there can be no room for sentiment.

He said: "Luton have been through it too but we have to beat them and close in on the teams above us. I am an eternal optimist and believe that by Christmas we can be sitting mid-table."

Maybe Millers fans will not be needing that abacus after all.