Kilmarnock Harrier & Athletic Club
(a Scottish Charitable Incorporated Organisation (SCIO)) Scottish Charity No – SC046169
Annual Report and Financial Statements For the period 1 March 2025 to 28 February 2026
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Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2025/26
Trustees’ Annual Report
For the period ended 28 February 2026
The trustees have pleasure in presenting their report together with the financial statements for the period 1 March 2025 to 28 February 2026.
Reference and Administrative Information
Charity name
Kilmarnock Harrier & Athletic Club
Charity no
SC046169
Address
Ayrshire Athletics Arena, Queens Drive, Kilmarnock KA1 3XF
Current Trustees
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Donald McIntosh- Chair
-
Douglas Dickson
-
Laura Haggarty
-
Alasdair Murray - Treasurer
-
John Gebbie
-
Mark Alexander
-
Lindsay McMahon
-
Salvatore Monachello
-
Paul Black
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.
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Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2025/26
Independent Examiner’s Report to the Trustees of Kilmarnock Harrier & Athletic Club
I report on the accounts of the charity for the period ended 28 February 2026 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
-
which gives me reasonable cause to believe that in any material respect the requirements:
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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
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: …………………………………………Fiona Docherty
Relevant Professional qualification/professional body: Chartered Institute of Public Finance
Address: c/o Ayrshire Athletics Arena, Queens Drive, Kilmarnock.
Date: 16/6/26
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Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2025/26
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 2026 membership was higher at 356 (336) comprising - Junior 179, Senior (incl Veterans & U20) 177, and Associate 17. Our ability to bring in Junior athletes is at times limited due to available coaching capacity and a significant waiting list features. The Club introduced a Jog Squad group in late 2023 which has provided a strong pathway for runners into the club.
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.
In October 2024 the Club appointed 3 part time paid positions via the Scottish Athletics Club Together scheme to support the running and development of the Club – an Admin Officer, a Pathway & Coaching Officer and a Community Development Officer. These appointments have had positive impacts across the clubs’ activities.
The Ayrshire Athletics Arena and its staff provide an excellent facility from which the Club operate
Financial review
The Club’s main sources of funding is annual membership fees.
AAA let costs and Club Together Officer wages each account for c 40% of Club Membership fees.
In the year under review the Club were awarded a grant of £9,427 by East Ayrshire to fund a range of club initiatives including membership growth, community outreach activities, coach development, athletics equipment and replacement of Club tents. Receipt of this grant contributed to the surplus achieved in the year
Roon the Toon 10k event continues to be successful with record participation in 2025 and generated a surplus of £8,724. The 2026 event has “sold out” and all entry money received prior to this financial year end, whilst the majority of expenditure has yet to be incurred. This accounts for the significant bank deposits held at the financial year end.
Management
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Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2025/26
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 administration committee.
A management committee meet bi-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 £50k per annum
Unrestricted Reserves are in excess of this at £63k. 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.
2025 saw the introduction of 3 paid roles supporting (1) the management and administration of the Club, (2) coaching and athlete pathways and (3) the community engagement and development. This will benefit the day to day operation of the club as well as future growth. The financial implications of these roles have considered the level of reserves held by the Club together with the expectation that the efficiencies and growth the roles will support will be revenue positive in the medium term.
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.
The Trustees are following a “Target 2028” initiative which sets the objectives for development of the club in the coming years.
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Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2025/26
Income & Expenditure Account – Period 1/3/25 to 28/2/26
| Income | Expenditure | Net 2025/26 |
||
|---|---|---|---|---|
| Note | ||||
| General Income & Expenditure | ||||
| Membership fees | 52,853 | 52,853 | ||
| Gift Aid | 2,827 | 2,827 | ||
| Let costs | 21,054 | (21,054) | ||
| Event Expenses – Race entry | 1 | 2,142 | (2,142 | |
| Club Together Fees | 21,574 | (21,574) | ||
| SAF annual levy | 2,652 | (2,652) | ||
| League fees & subscriptions | 2 | 2,408 | (2,408) | |
| Club Kit - Members | 1,185 | 722 | 463 | |
| Club Kit – Coaches / Volunteers | 1,241 | (1,241) | ||
| Coaching courses | 3 | 3,495 | (3,495) | |
| Sports Equipment | 33 | (33) | ||
| Kilmarnock hosted events | 300 | 601 | (301) | |
| Race / Event materials & Equipment | 726 | (726) | ||
| Annual Awards event | 2,020 | 3,720 | (1,700) | |
| Social events | 1,987 | (1,987) | ||
| IT Costs | 129 | (129) | ||
| Grant Income | 4 | 9,427 | 9427 | |
| Club Tents | 4,238 | (4,238) | ||
| Ayrshire Harriers Distribution | 3,219 | 3,219 | ||
| Miscellaneous | 5 | 1,005 | 1,131 | (126) |
| Sub Total – Surplus from normal | ||||
| activities | 72,836 | 67,853 | 4,983 | |
| Designated Reserves Income & | ||||
| Expenditure | ||||
| Roon the Toon Event | 8 | 81,972 | 59,427 | 22,545 |
| J Young Award Fund Distributions | 1,400 | (1,400) | ||
| TOTAL INCOME & EXPENDITURE | 154,808 | 128,680 | 26,128 |
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Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2025/26
Balance Sheet as at 28/2/26
| Assets Bank – Current Account Bank – Deposit Account (Note 7) Bank – Roon the Toon Liabilities Creditors NET ASSETS Reserves Balance as at 1/3/25 Surplus of Income over Expenditure 2025/26 • General • Roon the Toon • Jim Young Award Reserve Distribution RESERVES TOTAL |
4,983 22,545 (1,400) |
2026 £ 9,785 152,734 21,230 183,749 157,621 26,128 183,749 |
2025 £ 7,101 51,834 98,686 157,621 157,621 |
|---|---|---|---|
(Reserves include £121,602 of designated reserves – See Note 6)
Prepared by …………………………………. Alasdair Murray (Treasurer)
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Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2025/26
Notes to Accounts
Note 1
Event Entry
| West XC Relays | 291 | |
|---|---|---|
| Ayrshire XC Relays | 313 | |
| Ayrshire XC | 312 | |
| West XC | 277 | |
| National XC | 376 | |
| National XC Relays | 279 | |
| Superteams | 140 | |
| West League XC | 154 | 2,142 |
Note 2
League Fees & Subscriptions
| Ayrshire Harriers | 20 | |
|---|---|---|
| East Ayrshire Sports Council | 40 | |
| CSSAL | 800 | |
| YDL | 505 | |
| Scottish National League | 350 | |
| SAIL | 643 | |
| Glasgow Jaguars | 50 | 2,408 |
Note 3
The Club invested in coaching course qualifications for our volunteers with 1 Athletics Coach, 2 Leaders in Running Fitness and 8 Coaching Assistants.
Note 4
A grant of £9,427 was awarded by East Ayrshire Council in 2025. The grant was awarded to support club expenditure on outreach activities; membership introduction; coaching courses; replacement Club tents; and sports equipment. £6,243 has been spent in the financial year (net of the club contribution), with the remainder to be allocated in FY 2026/27.
| Purpose | Gross Grant Applied for |
Club Contribution |
Awarded | Spent 2025/26 | To allocate 2026/27 |
|---|---|---|---|---|---|
| New member subsidy |
£1,190 | £510 | £680 | ||
| School Taster Sessions |
£584 | £584 | |||
| Coaching courses |
£2,800 | £3,495 | - |
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Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2025/26
| Tents and Promo material |
£3,596 | £4,238 | - | ||
|---|---|---|---|---|---|
| Specialised equipment |
£3,257 | £3,257 | |||
| Total | £11,427 | £2,000 | £9,427 | £8,243 | £4,521 |
Note 5
| ote 5 | ||
|---|---|---|
| Miscellaneous Income / Expenses | ||
| Bank Interest | 900 | |
| Other | 105 | 1,005 |
| Trustee / Volunteer recognition | 257 | |
| Love Admin Registration | 240 | |
| Other | 634 | 1,131 |
Note 6
Designated Reserves
| a. Other (Annual Award Fund) Balance Cfwd Award b. Roon the Toon Balance Cfwd 2025/26 Surplus (Note 6) c. Jim Young Award Fund Balance Cfwd Awards made |
2,000 50 1,950 93,686 22,545 116,231 3,821 1,400 2,421 |
|---|---|
Note 7
Bank deposit account includes £100,000 from surplus Roon the Toon monies largely due to all entry money for the 2026 event being received prior to the financial year end and before the majority of expenses associated with the event are incurred.
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Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2025/26
Note 8
Roon the Toon – Income & Expenditure
This represents the income / expenditure for the period of this financial statement. The 2025 Roon the Toon was held in June 2025. Some income for the 2025 event was recorded in the 2024/25 financial statement, and the income recorded this year includes income received from entries for the 2026 event as entry opened on 1 January 2026 and fully sold out prior to this financial year end.
On a stand alone basis the 2025 event achieved a surplus of £8,724 See Appendix 1 for details of the 2025 event financial statement.
2025/26 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 Car park stewarding Container Other Total Expenditure NET INCOME |
£ 71,822 10,150 |
|---|---|
| 81,972 4,296 8,075 11,765 1,920 1,834 13,289 3,576 1,172 3,220 745 2,654 2,900 300 480 2,100 1,101 |
|
| 59,427 22,545 |
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).
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Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2025/26
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.
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Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2025/26
Appendix 1
Kilmarnock Harrier & Athletic Club (SC046169)
Roon the Toon 2025 Event – Income & Expenditure
Appendix 1
| 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 Car Park management Park Hotel entertainment Container Purchase RTT website hosting Other Total Expenditure NET INCOME Note 1 |
£ 56,293 12,000 600 |
|---|---|
| 68,893 4,296 8,819 11,765 1,920 1,834 13,289 3,575 1,171 3,220 1,288 2,698 2,900 480 500 2,100 300 514 |
|
| 60,169 8,724 |
Event Sponsor Income
| Specsavers East Ayrshire Leisure Monarch FS G H Resourcing Thistle Credit Union MKM CK Energy TOTAL |
3,000 2,000 3,000 1,000 1,000 1,000 1,000 |
|---|---|
| 12,000 |
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Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2025/26
Note 2
Team Prize Sponsor Income
| Team Prize Sponsor Income | |
|---|---|
| Barnetts | 150 |
| J Guthrie & Co | 150 |
| Mackintosh & Wyllie | 150 |
| McSherryHalliday | 150 |
| TOTAL | 600 |
Note 3
Donations
| onations | |
|---|---|
| East Ayrshire Churches Homelessness Ayrshire Film Co Rock Choir Centrestage Ayrshire Samba Band Salvation Army SERVS Kilmarnock Parkrun TOTAL |
600 500 500 450 350 250 50 200 |
| 2,900 |
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Kilmarnock Harrier & Athletic Club (SCO46169) – Annual Report & Financial Statements 2025/26