The 2009 results show the club slipping back in to a loss-making situation for the first time in three years.

The only way Killie would seem to be able to survive is to sell a young player for a chunk of money. This didn't happen in 2009 season, and it didn't in 2010.

The club benefited from the low interest rates, paying out £200k less than the previous season.

The club still benefit from having the assets of the hotel on top of the football business. It isn't clear whether the hotel makes money or not.

Overall the financial results for 2009 weren't very good. The drop in football income to £4.3m makes that side of business the second smallest of the clubs we look at on this site.