THE KILMARNOCK FOOTBALL CLUB LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Rogerson & Goldie

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Directors are obligated to prepare the statutory financial statements on a going concern basis unless it is inappropriate to assume that the company will continue in business. The board assesses the going concern position of the club through a budgetary process to forecast expected liquidity and cashflow. This review must look at the 12 months following the approval and signing of the financial statements. This process has considered the position to 31 May 2026. The Directors, whilst accepting the difficulties in forecasting, are happy that sufficient funding has been secured to ensure the viability of the club through the next 12 months. They have considered the assumptions and estimates used in preparing the forecasts and while accepting the constraints of forecasting, consider these to be a fair reflection of the potential worst-case scenario on the financial performance of the club looking forward. The current available resources should be adequate for that period, however, tight restrictions on budgeted costs will continue. Accordingly, the financial statements continue to be prepared on a going concern basis.”

Significant events

• “The 2024/25 season marked a period of strong progress, including European campaign, Women's First Team advancing to SWPL 2 play-offs, and the under-18 squad winning the Scottish Youth Cup. Academy graduates Bobby Wales transferred to Swansea City and Reuben Cooper joined Norwich City.”
• “Following the conclusion of the 2024/25 season, the Board appointed Stuart Kettlewell as first team manager.”
• “The development of Bowie Park, the Club's new training facility, and the planned return to a grass playing surface at Rugby Park ahead of the 2026/27 season represent significant long-term investments in infrastructure.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

6

last 12 months

Capital events

2

last 24 months

Officers appointed

1

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +18.4%

  £7,665,207 → £9,076,685

• Cash

  +72%

  £121,470 → £208,945

• Net assets

  -9.5%

  £6,848,141 → £6,197,985

• Employees

  +21.1%

  161 → 195

• Operating profit

  +20.4%

  -£896,501 → -£713,797

• Profit before tax

  +19.2%

  -£973,996 → -£786,802

• Wages

  +20.6%

  £4,314,877 → £5,204,683

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers