Jefferies has had to juggle a meagre budget at Rugby Park
Kilmarnock boss Jim Jefferies has told BBC Scotland that this is the most difficult year he has had in a long managerial career.
His revelation comes as the Ayrshire club prepare to announce a trading loss of almost £1m.
"This has been the toughest year," he said. "We knew that would be the case at the start of the year, with some of the things we've had to do.
"Some you are not happy with, but you have just got to get on with it."
Kilmarnock's financial accounts will be presented to shareholders at the club's annual general meeting on 16 December.
The figures show the Ayrshire club suffered a trading loss of almost £1m, while turnover dropped by almost £2m.
Only last month, Killie chairman Michael Johnston revealed to BBC Scotland that the club's debt stood at £9m.
Jefferies has been at Rugby Park since 2002 and has had to make swinging cuts to his squad over recent seasons.
Kilmarnock sit second bottom of the Scottish Premier League and the 59-year-old boss has had to endure flak from a section of disgruntled fans.
"We'll make sure we keep the players focused and try to do our best to get in the top half of the SPL," added Jefferies, formerly in charge at Falkirk, Hearts and Bradford.
"But the most important thing is to make sure we remain a Premier League club."
The near-£1m loss compares with a profit of £1.5m the previous year. This was as a result of selling players, in particular Steven Naismith to Rangers, for a fee in the region of £1.9m.
To May 2009, turnover is down from £8,664,306 to £6,865,242.
The annual report also shows that the stadium was re-valued in September 2009 to reflect falling property values and lower rebuilding costs.
The value has now been set at £11m, down from £12.4m.
Johnston's fee for 2009 was almost double that of 2008. It rose from £26,000 to £50,000. This charge by the chairman is in respect of consultancy and legal fees charged by J & AB Boyd, the Ayr-based firm in which Johnston is the principal.
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