## **Kilmarnock Harrier & Athletic Club** **(a Scottish Charitable Incorporated Organisation (SCIO)) Scottish Charity No – SC046169** **Annual Report and Financial Statements For the period 1 March 2024 to 28 February 2025** 1 Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2024/25 ## **Trustees’ Annual Report** ## **For the period ended 28 February 2025** The trustees have pleasure in presenting their report together with the financial statements for the period 1 March 2024 to 28 February 2025. ## **Reference and Administrative Information** ## **Charity name** Kilmarnock Harrier & Athletic Club ## **Charity no** SC046169 ## **Address** Ayrshire Athletics Arena, Queens Drive, Kilmarnock KA1 3XF ## **Current Trustees** **==> picture [204 x 144] intentionally omitted <==** ## **Structure, Governance and Management** ## **Constitution** Kilmarnock Harrier & Athletic Club (the Club) is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 2 December 2015. It has a single tier structure and as such the trustees are the members of the charity. ## **Appointment of trustees** The Trustee Board are the charity’s trustees. Membership of the Trustee Board is open to all members (including parents and guardians of children in the Club). To allow for some external knowledge and input to the running and development of the Club appointment as a Trustee is also open to interested members of the community, who the Club or the Board consider their participation will be of benefit to the Club. Trustees are elected at the annual general meeting. There must be a minimum of three and a maximum of ten trustees. 2 Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2024/25 ## **Independent Examiner’s Report to the Trustees of Kilmarnock Harrier & Athletic Club** I report on the accounts of the charity for the period ended 25 February 2025 which are set out on pages 6 to 9. ## **Respective responsibilities of trustees and examiner** The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, 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 accounts. ## **Independent examiner’s statement** 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 2005 Act and Regulation 4 of the 2006 Accounts Regulations • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **==> picture [336 x 93] intentionally omitted <==** 3 Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2024/25 ## **Objectives and Activities** ## **Charitable purposes** To provide promote and develop track and field activities, road running, cross country and related activities. In doing so the Club supports participation in sport and contributes to the wellbeing of the Community ## **Activities** The Club provides athletic coaching and competition to members of the community from age 9 upwards, based at the Ayrshire Athletics Arena, Kilmarnock. The Club primarily operates on 4 nights a week with ancillary training groups taking place at other times throughout the week. The Club operates an online membership database hosted by LoveAdmin which also supports the collection of membership fees on a monthly or annual basis. This gives the Club visibility over active membership numbers at all times. At end of February 2025 membership was higher at 350 (309) comprising - Junior 123, Senior (incl Veterans & U20) 146, and Family membership 81. In addition, we have 20 Associate members. The Club introduced a Jog Squad group in late 2023 and has continued with this approach to attracting new senior members and to provide a pathway for runners into the club. Our ability to bring in Junior athletes is at times limited due to available coaching capacity and at end February we had a waiting list of almost 70 junior athletes. The Club’s activities are made possible by the commitment and enthusiasm of a number of volunteers who deliver coaching and support the administration and organisation of the Club and events. Coaches are supported by the Club in their attendance and achievement of appropriate coaching qualifications. Together with financial support from SportScotland the Club recruited 3 Club Together positions in September 2024 at a cost to the club of £19k per annum. These part time roles are intended to support and develop the administration and coaching activities of the Club, grow our membership and build our links in the community. The Ayrshire Athletics Arena and its staff provide an excellent facility from which the Club operate ## **2024 / 25 key performance achievements** - Scottish Athletics Track & Field Club of the Year 2024 - Shortlisted in the Scottish Athletics Coach of the Year category - Award winners at the Ayrshire Harriers and East Ayrshire Sports Council annual award events - Medalists at the British Masters – Indoor & outdoors - Medalists at Scottish & District championships across age categories - British Indoor mile record (F40) - World indoor middle distance records (M60) - Medalists at various track, field, road and cross country relays across age categories - CSSAL champions - competition encompasses the whole club from our youngest Under 11s all the way through to Masters - YDL - 5th overall and qualified for the Scottish final ahead of a couple of composite teams 4 Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2024/25 ## **Financial review** A surplus of £2,234 (£4,804 -2024) was achieved by the Club from its core activities in the year. The 2024 Roon the Toon achieved a surplus of £2,877 The Club’s main sources of funding is annual membership fees. The Club is eligible to claim gift aid on a portion of membership fees earned, where consented to by the member. AAA let costs remain the Clubs largest outlay and represent c 40% of Membership fees. Following their appointment in October 2024, 50% of the annual cost of the Club Together Officer posts was paid in the financial year. ## **Management** The activities, strategic development and finances of the Club are overseen by a Board of trustees who meet periodically to consider the Club development plan, financial position and any material matters arising from the management committee. A management committee meet monthly to consider the day to day activities of the Club including membership, capacity, events, competition, member welfare and general administration issues. ## **Reserves policy** The Trustees’ policy is to retain approximately 6 months’ worth of core running costs – facility lets, Club Together Fees, race entry fees and our Scottish Athletics annual affiliation - in order to meet commitments and to cover any unexpected expenditure. This expenditure stands at around £37k per annum Unrestricted Reserves are in excess of this at £58k. The Trustees believe that this is an acceptable range but will continue to monitor the position. ## **Plans for future period** The trustees intend to continue to pursue the growth and development of the Club on a managed and controlled basis building on our recent successes. The appointment of the new Club Together roles is considered key to support the development and growth of the club together with providing an improved administrative capability for a Club supporting 350 members. The financial implications of these appointments are not insignificant and in making the decision to create these roles the Trustees have considered, in the short term the capability enabled by the level of reserves held by the Club, the flexibility to increase membership fees and in the longer term the expectation that the efficiencies and growth the roles will support will be revenue positive in the medium term. The Trustees are developing a “Target 2028” mission with 3 key targets: - Membership growth - Operational pathways in both athlete and coach development - Representation in all athletics disciplines We continue to support and develop the capabilities of our coaches and look to expand the pool of coaches. In doing so this assists our objective of managing the membership waiting list, building schools partnerships and other connections in the community. 5 Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2024/25 ## **Income & Expenditure Account – Period 1/3/24 to 28/2/25** |||Income|Expenditure|Net
2024/25| |---|---|---|---|---| ||Note|||| |**General Income & Expenditure**||||| |Membership fees||49,473||49,473| |Gift Aid||3,874||3,874| |Let costs|||19,843|(19,843)| |Event Expenses – Race entry|1||3,500|(3,500)| |Club Together Fees|||11,118|(11,118)| |SAF annual levy|||2,333|(2,333)| |League fees & subscriptions|2||2,500|(2,500)| |Club Kit - Members||3,180|4,060|(880)| |Club Kit – Volunteers & Recognition|3||2,690|(2,690)| |Coaching courses|||3,185|(3,185)| |Sports Equipment|||280|(280)| |Kilmarnock hosted events||706|316|390| |Race / Event materials & Equipment|||587|(587)| |Annual Awards event||1,501|3,461|(1,960)| |Social events|||2,313|(2,313)| |IT Costs|||1,240|(1,240)| |Grants / Donations|4|1,992||1,992| |Volunteer Expenses|||104|(104)| |PC Equipment|||1,372|(1,372)| |Miscellaneous|5|1,022|612|410| |**Sub Total – Surplus from normal**||||| |**activities**||61,748|59,514|2,234| |Designated Reserves Income &||||| |Expenditure||||| |Roon the Toon Event|7|76,997|52,927|24,070| |J Young Award Fund|6|520|1,700|(1,180)| |**TOTAL INCOME & EXPENDITURE**||**139,265**|**114,139**|**25,124**| 6 Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2024/25 ## **Balance Sheet as at 28/2/25** |**Assets**
Bank – Current Account
Bank – Deposit Account
Bank – Roon the Toon (Note 7)
**Liabilities**
Creditors
NET ASSETS
**Reserves**
Balance as at 1/3/24
Surplus of Income over Expenditure 2024/25
RESERVES TOTAL
(Reserves include £99,507 of designated reserves – See Note 6)
Prepared by ………………………………….
)
1stMay 2025|2025
£
7,101
51,834
98,686
157,621
132,497
25,124|2024
£
6,747
51,134
74,616
-
132,497
157,621| |---|---|---| 7 Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2024/25 ## Notes to Accounts Note 1 |**Event Entry**
National Track Relays
Ayrshire Open Graded
West XC Relays
Ayrshire XC Relays
Ayrshire XC
West XC
National XC
National XC Relays
Superteams
6 Stage Relays
Indoor Relays
Note 2
**League Fees & Subscriptions**
Ayrshire Harriers
East Ayrshire Sports Council
CSSAL
YDL
Scottish National League
SAIL
Glasgow Jaguars
Note 3
**Club Kit – Volunteers & Recognition**
CSSAL League - t-shirts
SA T&F Club of the Year
Drawstring bags
Note 4
**Grants & Donations**
Scottish Athletics
Techhouse (re t shirts)|224
1,160
361
251
272
345
327
384
68
50
58
3,500
40
40
400
640
350
780
250
2,500
1,742
948
2,690
250
1742
1,992| |---|---| 8 Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2024/25 ## Note 5 ## **Miscellaneous Income / Expenses** |Bank Interest
Other
Trustee retirement
recognition
Stationery
Other|700
322
1,022
150
35
427
612| |---|---| ## Note 6 ## **Designated Reserves** |a. Other
Balance Cfwd
Addition
b. Roon the Toon
Balance Cfwd
2024/25 Surplus (Note 7)
c. Jim Young Award Fund
Balance Cfwd
Donation from
Awards made|2,000
-
2,000
69,616
24,070
93,686
5,001
520
1,700
3,821| |---|---| 9 Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2024/25 Note 7 ## **Roon the Toon – Income & Expenditure** This represents the income / expenditure for the period of this financial statement. The 2024 Roon the Toon was held in June 2024. Some income for the 2024 event was recorded in the 2023/24 financial statement, and the income recorded this year includes income received from entries for the 2025 event as entry opened on 1 January 2025 and fully sold out prior to this financial year end. On a stand alone basis the 2024 event achieved a surplus of £2,877 See Appendix 1 for details of the 2024 event financial statement ## **2024/25 financial year statement** |**INCOME**
Race Entry Fees
Event Sponsor Income
Total income
**EXPENDITURE**
SA Levy
Race Timing
Traffic Management
Portaloo Hire
First Aid
T Shirts
Medals
5 Year Hoodies
Prize Money
Event promotion
Goody Bag contents
Donations
Website host costs
Scottish Athletics Conference sponsorship
Other
Total Expenditure
**NET INCOME**|£
69,947
7,050| |---|---| ||76,997
3,896
7,606
11,055
1,536
1,773
11,288
2,986
805
3,030
1,226
2,038
2,490
300
1,500
1,398| ||52,927
**24,070**| ## **Basis of accounting** These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 10 Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2024/25 ## **Nature and purpose of funds** Unrestricted funds (General Reserves) are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain several Bank accounts for the day-to-day running of the club. A separate Bank account is maintained for the financial administration of the annual “Roon the Toon” event Restricted funds (Designated Reserves) may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. 11 Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2024/25 Appendix 1 ## **Kilmarnock Harrier & Athletic Club (SC046169)** ## **Roon the Toon 2024 Event – Income & Expenditure** |**INCOME**
Race Entry Fees
Event Sponsor Income
Team prize sponsor income
Total income
**EXPENDITURE**
SA Levy
Race Timing
Traffic Management
Portaloo Hire
First Aid
T Shirts
Medals
5 Year Hoodies
Prize Money
Event promotion
Goody Bag – Emp Biscuits, Water, Bananas
Donations
Scottish Athletics Conference Sponsorship
RTT website hosting
Other
Total Expenditure
**NET INCOME**|£
43,752
11,400
600| |---|---| ||55,752
3,896
7,594
11,055
1,536
1,773
11,288
2,986
805
3,030
1,226
2,038
2,490
1,500
300
1,358| ||55,875
**2,877**| ## Note 1 Event Sponsor Income |Specsavers
East Ayrshire Leisure
Monarch FS
G H Resourcing
Blantyre Credit Union
MKM
Zenobe
TOTAL|3,000
2,000
2,400
1,000
1,000
1,000
1,000| |---|---| ||11,400| ## Note 2 Team Prize Sponsor Income 12 Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2024/25 |Barnetts
J Guthrie & Co
Mackintosh & Wyllie
McSherry Halliday
TOTAL
Note 3
Donations
East Ayrshire Churches
Homelessness
Ayrshire Film Co
Rock Choir
Ayrshire Scouts
Centrestage
Salvation Army
Killie Cheerleaders
SERVS
Kilmarnock Parkrun
TOTAL|150
150
150
150
600
500
500
400
290
200
200
200
50
150| |---|---| ||2,490| 13 Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2024/25