David Heath CEO of Killie wears two hats... one of club CEO.... and one of a fan. .........

On European Qualification...'There is no doubt that unless we drew a German team, Europe would end up costing us money. With a financial hat on you could well argue it is better to finish fourth in the SPL, rather than third, We are here to play football and achieve the best we can. The chances are the best we could do is break even in Europe, but if you start with the mindset of let's manage our finances to the best, what is the point?'

Finances, though, remain a concern. In Jan at their AGM  Kilmarnock announced a loss of £1.8 million. That situation will get worse before it gets better. It has been a turbulent year for a provincial club previously regarded as a model for progressive and prudent management.

'A completely wild and difficult year,' admits David Heath.

On the Loss of SKY Revenues.... 'People didn't appreciate the extent of that problem, 'A club like ours has a turnover of between £4m and £5m and we're down £1.2m. That is 25% of our revenue taken away just there.'

On Working with Jim Jefferies...'It is a great testament to Jim that he has got us challenging for Europe with almost £400,000 less than the previous manager had to spend in his last full season in charge.

'Next year he will face cutting a similar amount and I feel terrible asking him to do that, but I must. One of the great advantages we have in having a more mature manager is that we have someone who has been through the mill. Jim understands the issues; he experienced worse at Bradford. So he understands even if he doesn't like it.'

'Jim is a joy to work with. He is so professional. He is a very clever deal maker when it comes to dealing with players and agents and he understands the fiscal issues.'

On the Perception of Club size... 'When Bobby said he was leaving us for a managerial step up it definitely brought a few things home to us,'

'Why are Hibernian a bigger club? Why are we not seen in the same light as Hearts, Hibs and Aberdeen? Given the way we have performed in recent seasons and the infrastructure we have, we deserve to be. But it comes down to the levels of support. They are seen as big city clubs and we are not.'.... (Jim Jefferies first year Report Card - Here)

On Next Year's Season Ticket Plan...'From next year £270 gets you a season ticket and a voucher to get another one free. The only restriction is that the extra ticket cannot go to an existing season ticket holder and it will be non-transferable.  (The finer details of the new season ticket deal - Here)

'We won't make any great money out of it because we are likely to lose some 'walk up' trade and those people pay £17 a game, whereas the new season ticket works out at £7.50 a game.

'But one of the things that Rugby Park gets criticised for is the atmosphere and we are looking to improve that by raising attendances at our games.'

On the Winter Shutdown...'I don't think there should be a winter break. Supporters don't like it, it means games flood back into December just when people are saving up for Christmas, but more importantly I just don't think it works in relation to the Scottish Cup, Cup runs can be financially lucrative and having a Scottish Cup game as your first match back just doesn't work.'

In the next 10 years...'I can see a Premier one and two and then regional leagues below that. There is a real possibility all of us could be playing in some kind of re-shaped British league, albeit at a different level from Rangers and Celtic.'