The trustees present their annual report and financial statements for the year ended 31 March 2023.
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;
- the provision of accessible 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.
Working with partners including West FM Cash for Kids, East Ayrshire Council and local catering suppliers, The Killie Community delivered Summer October and Easter holiday football camps at Rugby Park. This programme targeted young people identified as at risk of missing out on daily, nutritious meals throughout each major school holiday. In total, 597 young people throughout the academic year, aged 5-12 from across Ayrshire, were welcomed to Rugby Park to enjoy football, an opportunity to meet and engage with Kilmarnock FC players, and to have a free, footballers’ lunch each day.
In March 2023, the Killie Community was notified of their success in their bid for £90,000 from The National Lottery’s Community Fund. This news was then planned to be shared in August 2023 at the charity’s inaugural Community Champions Awards ceremony, where several local heroes will be celebrated by the club and more than 80 guests.
Along with adding 2 full-time Community Support Officer roles, this will allow the charity to prioritise six key areas within the community that are recognised as most in need of partnership support from The Killie Community over the next three financial years: recovery support; additional support needs provision; adult physical and mental wellbeing; older people living in social isolation; employability and youth diversionary work. Reporting, monitoring and evaluation is to be submitted every six months.
The Matchday Experiences with The Killie Community have seen over 1,480 families, young people and vulnerable adults attend matches at Rugby Park free from financial barriers.
Throughout the programme, 81% identified as coming from a low-income household and 66% said they had never been to a professional football match previously. Feedback gathering methods are being assessed and improved for next year so that the charity can record participants’ feelings regarding continued attendance and participation in football. In October, the charity used this opportunity to deliver Scotland’s first ever care experienced family football celebration during Care Experienced Week. This provided 120 local care experienced young people and adults to attend the Men’s First Team home victory v Ross County.
The charity continues to work in partnership with Kilmarnock Football Club, and has increased the number of player appearances at community events and school visits during focus weeks such as World Book Day, Show Racism the Red Card and the charity’s Football For All programme.
Following 6-week blocks in schools, young people are signposted to wider Killie Community programmes such as Kickers & Kids, which are affordable and accessible for families and young people from local areas identified as SIMD1 and SIMD2 deciles.
As the 2023 school year was drawn to a close, The Killie Community confirmed they successfully delivered their programmes with pupils in every primary school across East Ayrshire.
The charity aims to deliver programmes that use the power of football to inspire and educate young people across Ayrshire. Error in formula ->Error in formula ->#FootballForAll<-<- ensures every young person enjoys fun, inclusive access to football. In partnership with Active Schools East Ayrshire, the charity delivered 202 #FootballForAll sessions to 1,478 young people (826 boys and 652 girls) across every primary school in the local authority. Of the total numbers of young people who engaged with the programme over 6-week blocks, 44% were girls.
In the previous report, it was noted that the charity was recognised by the Scottish Refugee Council for our KillieFamily programme, opening up Rugby Park as a safe, welcoming space for local New Scots families from Syria, Afghanistan and Ukraine, for their young people to take part in free, fun football and activities.
In August, the club opened its doors to 32 young people and their families fleeing war in Ukraine for a special event covered by STV. Aged from as young as 3, youngsters enjoyed a tour of Rugby Park stadium, played games on the pitch and received a Killie kit of their own.
Throughout the academic year, more than 7,000 youngsters have since taken part in free Killie Community organised football sessions at their school, which has been strengthened by the addition of new coach Emmanuel Ayobami.
Born in Nigeria, Emmanuel joined the community team in March following a period of time in Kharkiv, Ukraine where he played and coached professionally. Through the Football for All programme, he has become a big hit with pupils across the region, particularly the significant Ukrainian New Scot population, who have thrived in sessions using the power of football to learn new skills, integrate with classmates and even develop their English.
The Football Memories group continues to meet, with increased attendance, offering an enjoyable place for people with Alzheimers’ and their carers to come together, hearing speakers and engaging in various activities.
A “warm space” initiative was piloted, using the stadium facilities to offer older and isolated people the chance to socialise over a cup of tea and some food.
Wellbeing activities, including “Weigh to Go” continue to attract participants, as does recreational football for men and women. Building on the success of the Para Football, the partnership with Park School has continued to offer opportunities for pupils to join in various sporting activities.
Following the slow, economic recovery post-Covid and the of a Charity Manager, the charity’s funding and stability has improved significantly. While still required, the reliance on fundraising events being required to fund core programmes has begun to decrease, due to the comfort of long-term funding via The National Lottery and The Robertson Trust, as well as having the stability of, professionally-run, monetised programmes.
Combining holiday programmes at Rugby Park with the opportunity for paid places to the camps has meant significant additional income at least 3 times per year. In future financial years, the need for office, storage and activity space will be crucial to the long-term sustainability and growth of the charity.
The charity will continue to focus on securing longer term sustainable funding from a range of sources, including government, charitable and private sector sources, to create increased financial stability and expand the range of programmes delivered.
The policy of the charity remains that the charity should aim to have unrestricted funds, which have not been designated for a specific use, maintained at a level equivalent to between three and six month's expenditure. This 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 KCST 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 KCST had with partners and they have a very good local knowledge of the sport and health sector. Since then there has been three resignations and six 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 7 who meet regularly with the Charity Manager to discuss the progress, make the key decisions and formulate a strategy for the future.
In between meetings the Charity Manager has the responsibility to ensure all projects are delivered and the targets reached by using the 7 other employees (Community officer, coaches and admin team) 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 2023, which are set out on pages 5 to 19.
The charity’s trustees, who are also the directors of The Kilmarnock Community Sports Trust for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 seeks 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 connection with my examination, no matter has come to my attention:
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;
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 Kilmarnock Community Sports Trust is a private company limited by guarantee incorporated in Scotland. The registered office is Rugby Park, Kilmarnock, Ayrshire, KA1 2DP, Scotland.
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 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.
Charitable Community Programmes
Charitable Community Programmes
Mini Kickers/School camps and parties/Development Academy/Coaches courses
Performance related grants
Coronavirus Job Retention Scheme
Internal Fundraising events
Charitable Community Programmes
Charitable Community Programmes
Self Employed Coaches
Hire of Facilities
Sundry Expense Claims
Catering costs
Memorial garden
Equipment
Accessories
Ladies team
Sundry costs
Donations and distributions
Bookkeeping, software and payroll costs
Sponsorship and donations
Disclosure Scotland costs
Insurance
Charity event
Accountancy and Examination fees
The average monthly number of employees during the year was:
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
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 charge to profit or loss in respect of defined contribution schemes was £3,751 (2022 - £2,057).
The Scottish Football Association, East Ayrshire Council and East Ayrshire Leisure provide funding to assist with the general managers salary costs.
The SVCO income was to purchase iPads to be used for charitable activities. The balance of the asset has now been written down to £nil
The Robertson Trust income was used to fund the salary costs of the community support officer.
The NHS Weigh To Go programme is 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 NHS’s 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 a group 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 SFPT Nutrition programme, otherwise known as Fitba First, funds the educational element to The Killie Community’s holiday camps at Rugby Park. The SFPT provide the means to deliver first aid education and nutritional advice to young people and families who are invited to any of the charities’ Easter, Summer or October camps.
There were no disclosable related party transactions during the year.