The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019).
The charity's objects are:
- the advancement of public participation in sport and, in particular, the promotion of participation by members of the public in Ayrshire in healthy sporting activities, including, but not limited to football;
- the advancement of citizenship or community development and, in particular the provision of support for community-based facilities and activities undertaken by sports clubs;
- the provision of sport and recreational facilities, or the organisation of sport and recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended;
- the advancement of education in the community of Ayrshire by promoting, alone or in conjunction with others, football and other sports, literacy, numeracy, life skills, and social activities to a cross section of the community; and
- the promotion of such similar charitable purposes, objects or institutions and in such proportions and manner as the Directors shall think fit.
We are proud to reflect on a year of outstanding progress, lived values, and community action. Across Ayrshire, our mission to support individuals regardless of age, background or circumstance has grown stronger, reaching more people in more meaningful ways than before.
This year, we distributed 3,700 free matchday experiences, giving local families, schools, ASN groups, grassroots teams and care-experienced young people the chance to enjoy Kilmarnock FC action at Rugby Park, free from financial barriers. For some, it was their very first football match. These created countless moments of joy and a sense of belonging one of the most powerful tools we have in building community connections.
In schools, we’ve continued to deliver engaging educational projects across Ayrshire, from our STEM + Football programme, which has made science accessible and exciting for primary pupils, to anti-bullying, anti-racism and positive masculinity work using the power of football to engage. Our afterschool provision, Extra Time supported by the Scottish FA, and our Killie Kickers & Kids programme, continues to use football as a positive force for development and inclusion from an early age. Importantly, our school holiday programmes have grown significantly. Now running in every major school holiday, the combination of safe play, nutritious lunches, and affordable access, with at least half of all attendees referred for free, remains central to our approach.
Our wellbeing provision continues to thrive, reaching adults from all walks of life. This year saw the evolution of Prostate FFIT, an initiative supporting men living with prostate cancer. Delivered in partnership with Ayrshire Cancer Support, 77 men took part over the year — a demand far higher than anticipated — showing how vital these safe, football-linked health spaces are in our community.
Thanks to our new partnership with The Free Kicks Foundation, we’ve been able to offer free mascot experiences to children and families who might otherwise never have this opportunity. Among the most powerful moments were young Jax, who lives with a rare condition meaning he cannot walk without splints, walking onto the pitch with his hero Danny Armstrong in front of thousands. And Liam, aged 16, who also walked with support through the tunnel to the roar of the crowd. These moments go far beyond football for the individuals, their families, and the wider community.
Our Walk & Talk programme has grown into two separate weekly health walks, each followed by time in our Get Together café: a pay-what-you-can space which continues to reduce isolation and promote positive mental wellbeing. The impact of these simple but powerful community connectors cannot be overstated.
Another notable achievement this year is Pitchin’ In, which targets youth disengagement and poor school attendance. Developed with Police Scotland and local education partners, we’ve supported 44 young people this year to boost attendance, reduce behavioural concerns, and lower youth criminal referrals, with measurable improvements in attainment and wellbeing too.
We’ve also made major strides in employability. Through Off The Bench, an SPFL Trust and Cashback for Communities initiative, and SportsWorks, supported by Coalfields Regeneration Trust, we supported 31 young people this year aged 18–22 from a standing start, no qualifications, little confidence, with one highlight seeing the participants plant over 400 trees across East Ayrshire and go on to positive destinations including jobs and work placements. This local, impactful approach has provided our graduates with a real sense of ownership of their achievements, which stands them in great stead on their employment journey.
Our people are our strength. We now have 22 active volunteers, up from 15 last year, and have welcomed students on placement from the Universities of Stirling and Strathclyde, also strengthening our pathways into employment. One inspiring story is Emmanuel, our Community Football Officer originally from Ukraine, who has begun his UEFA B Licence this year - a key milestone in his professional journey with us.
At Christmas, we smashed last year’s record by packing and delivering over 500 festive hampers to those most in need, along with more than 120 gifts for care-experienced young people and their families. Thanks to the generosity of locals and the support of partners, the initiative not only reached every corner of East and North Ayrshire — it was also featured nationally on Sky Sports News, putting Ayrshire’s community spirit on the map.
Meanwhile, our Killie Community Hero Awards have become a regular highlight of matchdays at Rugby Park. Every month at half-time, supporters hear the story of someone doing good in their local community — from 12-year-old volunteer Finn to long-standing champions like Graham. These moments show that our people are our strength, and that we are a charity that lifts others up and shines a spotlight on success.
Fundraising has grown steadily, with a standout moment coming during the Cercle Brugge European match v Kilmarnock FC, when visiting fans raised over £450 in just a few hours, which is another testament to the power of football in building goodwill across borders. Our Trustees have now established a fundraising sub-committee to help unlock further income, while Persimmon Homes West Scotland have renewed and strengthened their support, becoming our charity’s Housebuilding Partner for 2025 with a focus on supporting employability specifically.
Behind the scenes, our Community Hub continues to develop. This year saw the installation of new signage, improved public access, and a reimagined reception area, all helping us reach more people. We also increased usage of our indoor Astroturf room, working alongside Rugby Park’s outdoor facilities to provide more safe and engaging spaces for local young people. Applications to both the Renewable Energy Fund and CARES fund have been submitted to allow for an environmentally-friendly Hub opening by the end of 2025.
We remain in a healthy position, thanks to a model that combines national grants with local delivery. This year, demand has continued to grow for our mostly free or pay-what-you-can programmes, particularly at a time when other services may come with cost barriers. By securing restricted funding for staffing and delivery, we’ve been able to expand our reach sustainably, and do so with considerable local impact. Importantly, this approach is building trust with public sector partners, positioning us as a reliable delivery partner across health, education, and employability.
The Trustees have noted that while the Charity’s income is lower than in previous financial year, this is due to a significant amount of grant funding being received in that year towards cost of community pitch. Similarly, the reduction in staff numbers is due to Youth Academy staff now being employed directly by Kilmarnock FC.
Looking ahead, our partnership funding from the Scottish FA, SPFL Trust, NHS Ayrshire & Arran, and others remains strong. Continued support from the National Lottery Community Fund provides a valuable multi-year foundation, allowing us to plan strategically and serve more people. Meanwhile, our own income from paid spaces at holiday camps, health programmes, and individual donations, ensures we have a healthy balance of unrestricted funds to grow with confidence.
This has been a year where our belief in people-powered community development has delivered extraordinary outcomes. Every member of staff, coach, volunteer, Trustee and participant has played a part, laying foundations for what’s to come. Thank you to everyone who continues to support The Killie Community.
The policy of the charity remains that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This policy has helped the charity in earlier years when funding dropped, and gave trustees time to react and aim to get reserves back to this level as soon as possible. The trustees are committed to the success of the charity and are confident the future will be successful.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The charity is a company limited by guarantee incorporated on the 21st August 2015. Charitable status was awarded on the 8th September 2015 by The Office of the Scottish Charity Regulator (OSCR).
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The Killie Community Ltd was founded to engage the Ayrshire district and educate them on the benefits of sport and healthy well being. The original trustees, were the original members of the proposed charity. They were appointed because they contribute something to the existing relationships The Killie Community Ltd had with partners and they have a very good local knowledge of the sport and health sector. Since then there has been one resignation and four appointments, strengthening the numbers and knowledge available to the charity. New trustees, like all other are subject to a vetting process and they will be a significant figure in the local community.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The Charity has a Board of 8 who meet regularly to discuss the progress, make the key decisions and formulate a strategy for the future.
In between meetings the Trustee, Jordan Allison, has the responsibility to ensure all projects are delivered and the targets reached by using the other employees along with various sessional coaches to organise and progress the commitments expected through the projects.
The report has been prepared having taken advantage of the small companies exemption in the Companies Act 2006.
The trustees' report was approved by the Board of Trustees.
I report on the financial statements of the charity for the year ended 31 March 2025, which are set out on pages 6 to 19.
It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The Killie Community Ltd is a private company limited by guarantee incorporated in Scotland. The registered office is Rugby Park, Kilmarnock, Ayrshire, KA1 2DP, Scotland. The company changed it's legal name from The Kilmarnock Community Sports Trust to The Killie Community Ltd on 21st August 2025.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements. the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Grants receivable are credited to the Statement of Financial Activities (SOFA) in the year in which they are awarded, providing entitlement, probability and measurement can be confirmed.
Expenditure other than that which has been capitalised in included on an accruals basis (inclusive of VAT) and is recognised when there is a legal or constructive obligation to pay the expenditure.
Expenditure on charitable activities are deemed expenditure that relates to the charity fulfilling its charitable objectives. This is split on a direct and support cost basis.
Governance costs are deemed expenditure for statutory responsibilities.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity owns 163,483 shares in The Kilmarnock Football Club Limited. These shares were gifted to the charity by Billy Bowie and Michael Johnston in 2014 during a financial re-structuring that saw the club become debt free.
The share numbers represent approximately 2.7% of the issued share capital of the club and have a par value of £163,483. The trustees feel there is no ready market for the shares and with little expectation of dividends or potential for sale they have deemed the fair value of the shares to be £1 to avoid any overstatement of assets.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The Killie Community’s adult weight management programmes, in partnership with NHS Ayrshire & Arran, and The SPFL Trust, are a series of 12-week programmes for local men and women to meet at Rugby Park to lose weight, learn about nutrition and find peer support in order to manage their physical and mental wellbeing. The funding supports resources, venue hire and staff time as well as training.
The Alcohol & Drugs Partnership supports The Killie Community’s recovery work at Rugby Park and across Ayrshire, supporting groups of local men in recovery from addiction to maintain an active, healthy lifestyle with positive role models and access to local services that benefit their journey through recovery.
The Scottish FA’s Extra Time funding ensure The Killie Community are active across a range of primary and ASN schools delivering before and after schools, and holiday activity, for targeted primary school age children from low income families, while the Scottish FA’s community football funding comprises McDonalds Fun Football and Cashback for Communities to ensure The Killie Community provides free access to football sessions for all, and holiday camp spaces for targeted age groups.
The SFA funding for the floodlights and 9 a-side pitch was donated to The Kilmarnock Football Club Limited in accordance with funder expectations.
The National Lottery, SFA and EAC income are all used to fund the salary costs of the staff team.
The schools fund is income from multiple schools contributing towards coaches time and equipment for visits to the individual Primary school.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
The Kilmarnock Football Club Limited paid the Trust £10,000 (2024 - £209,098).
Included within debtors is a balance due from The Kilmarnock Football Club Limited of £75,158 (2024:£70,000).
A number of Trustees of the Trust have a significant influence over the Trust and The Kilmarnock Football Club Limited and the Trustees believe these transactions should be disclosed.