Registered Charity: 1097968
## SHEPHERDS BUSH CRICKET CLUB
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
SHEPHERDS BUSH CRICKET CLUB
## INDEX TO THE FINANCIAL STATEMENTS
||**Page**|
|---|---|
|Reference and administration information|1|
|Report of the trustees|2 – 5|
|Independent Examiner’s report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the financial statements|9 – 16|
SHEPHERDS BUSH CRICKET CLUB
## REFERENCE AND ADMINISTRATION INFORMATION
**Charity name** Shepherds Bush Cricket Club **Registered charity number** 1097968 **Trustees** A. Langley Chairman of Trustees and President D. Colbeck B. Partridge D. Perrin W. Speer J. Jaspal **Principal Address** 38 Bromyard Avenue Acton London W3 7BP **Independent Examiner** B Kalloushi 6 Linden Road Muswell Hill London N10 3DH **Bankers** HSBC Bank Plc PO Box 260 46 The Broadway Ealing London W5 5JR
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SHEPHERDS BUSH CRICKET CLUB
## REPORT OF THE TRUSTEES
## FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees submit their annual report and financial statements of Shepherds Bush Cricket Club for the year ending 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out on pages 7-11 and comply with the Trust Deed and the applicable law.
## **Structure, governance and management**
The trust is governed by its constitution, adopted on 31 July 2002, and as subsequently amended.
Details of the trustees who served during the year are set out on Page 1 and below. The trustees comprise professionals with appropriate skills to properly manage the trust assets and apply those assets in accordance with the Trust Deed, given their knowledge of the local area.
Any changes in trustees are subject to formal approval by all trustees in office.
## **Objectives and activities**
The objective of the charity is to promote community participation in healthy recreation by providing facilities for playing men’s and women’s cricket and other sports.
## **Organisation**
The charity is administered by an Executive committee comprising an elected President, Executive Chair, and Treasurer, plus other core members as required.
The Executive committee meets 8 times a year to review the charity’s finances and activities. These reviews involve detailed consideration of financial, operations, events and sports progress reports. Executive committee meetings adopt an open forum format and majority voting passes all decisions.
The members of the Executive committee are elected by the members at the Annual General Meeting. When electing these officers, consideration is given to their ability to enhance the operation of the charity as a whole.
## **Trustees**
The trustees who served during the year were as follows:
A Langley Chair of Trustees and President B Partridge D Colbeck D Perrin W Speer J Jaspal
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SHEPHERDS BUSH CRICKET CLUB
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
## **Cricket in 2024**
In 2024, we continued to run four Saturday adult men's teams in the Middlesex League and were also able to put out a 5[th] XI on occasions for friendly games, as well as a Sunday side. Our adult women's team enjoyed their 4th full season and their 2[nd] season playing league cricket.
The 1st XI enjoyed another strong season in the Middlesex County Premier League, finishing 2nd after amassing 117 points, a mere 4pts behind the league champions. The team also won both the Middlesex T20 and Middlesex Cup competitions.
The 2nd XI had a successful year in achieving promotion and returning to 2[nd] Team Premier Division for the 2025 season.
The 3rd XI competed well in their first year back in the Premier Division, finishing 4[th] .
The 4th XI finished 3[rd] and narrowly missed out on promotion from Division 4B of the third tier.
The Womens XI finished 5ht in the Derick Morgan East Central League.
The Juniors section membership has remained around 220 boys and girls. The boys had mixed success across six age groups – U9’s, U10’s, U11’s, U12’s, U13’s and U15’s. The girls section continues to grow and were for the first time able to field teams across four age groups.
## **Other Sports in 2024/25**
Changeable weather conditions continued to cause damage to the outfield, despite treatment, so no regular football took place in 24/25. It is unclear when this will resume. Where weather conditions have permitted the club has arranged other mixed use sports activities. These included school sports days and hosting Brentford Penguins.
## **Financial review – 2024 compared to 2023**
Income – adult (£16.4k) subscription income has increased due to the growth of womens cricket, more opportunities for mens games due to the success of the sides and a price increase. Junior subscriptions held steady (£33.9k). Donations improved significantly (£2.1k). This increase was offset by weaker performance in grant funding (down to £5.7k from £9k the previous year) and sponsorship grew slightly to £11.2k as a result of the continued efforts made to engage local businesses.
Recognising the continued volatility in income the Executive, keen to build on the clubs success on the field, again pushed for an ambitious social programme including another gala dinner event which produced a £11.8k surplus; the benefits from this activity were also felt within the Social club, which with a full year of trading was able to contribute £24.5k from net profits.
Overall, income was reduced considerably to £126k (£170k - 2023) as a result of the extraordinary donation which was received in 2023.
Direct expenditure – the main expenditure out of budget expenditure 2024 was connected to the ongoing maintenance and improvements to the clubhouse and grounds, however at £55.3k this was significantly higher than the previous year (£23.6k).
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SHEPHERDS BUSH CRICKET CLUB
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
We made a deficit of £8.6k, which was slightly more than budgeted as a result of the unforeseen increased expenditure on maintenance.
## **Lease**
Our lease was set to expire in April 2033. Following the sale of the W3 Club we had a new landlord in Immo Hansa. While the overall position remains has it was before – we have been able to secure a 5 year extension which will see the club continue on the current site until 2038.
## **Risk management**
The trustees regularly review the major risks to which the charity is exposed, and systems and controls are in place to mitigate those risks. Public Liability insurance is in place to cover any potential exposure up to £10,000,000.
## **Statement of trustees’ responsibilities**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to Charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP 2019 (FRS 102);
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue on operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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SHEPHERDS BUSH CRICKET CLUB
## REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
## **Appointment of Independent Examiners**
In the year ended 31 December 2024, the Trustees have appointed Bridget Kalloushi, fellow of the ACIE, as independent examiner of the charity. A resolution proposing that Bridget Kalloushi is reappointed as independent examiner of the charity will be put at a General Meeting.
Signed by order of the trustees on 21 September 2025
JASON JASPAL
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SHEPHERDS BUSH CRICKET CLUB
## REPORT OF THE TRUSTEES
## FOR THE YEAR ENDED 31 DECEMBER 2024
## **Independent Examiner’s Report to the Trustees of Shepherds Bush Cricket Club**
I report to the charity trustees on my examination of the accounts for the charity for the year ended 31 December 2023, which are set out on pages 7 to 16.
## **Responsibilities and basis of report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. Accounting records were not kept in respect of the charity as required by section 130 of the Act;
2. Or the accounts do not accord with those records; or
3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## Bridget Kalloushi
21 September 2025
Bridget Kalloushi, ACIE 6 Linden Road Muswell Hill London N10 3DH
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## SHEPHERDS BUSH CRICKET CLUB
## STATEMENT OF FINANCIAL ACTIVITIES
## For the year ended 31 December 2024
|INCOME
**Voluntary income:**
Subscriptions
Donations, fundraising and sponsorship
Sundry income
Government Grants
**Income from other trading activities:**
Ground and hall hire
**Investment income:**
Bank interest receivable
**Insurance income:**
Business interruption insurance
recovery
TOTAL INCOME
EXPENDITURE
**Costs of charitable activities:**
Costs in furtherance of charitable
objects
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
AND NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS
Total funds brought forward
Total funds carried forward|Notes|Unrestricted
funds
2024
£
51,414
50,026
-
5,659
13,692
5,193
-
125,984
134,591
134,591
(8,607)
205,407
196,800|Designated
Funds
2024
£
-
-
-
-
-
-
-
-
-
-
-
50,000
50,000|Total
funds
2024
£
51,414
50,026
-
5,659
13,692
5,193
-
125,984||Total
funds
2023
£
48,164
98,272
-
9,000
11,753
2,928
-|
|---|---|---|---|---|---|---|
||4
5
9||||||
|||||||170,117
107,575
107,575
62,542
192,865
255,407|
All income and expenditure in the current and comparative year was unrestricted.
The notes on pages 9 to 16 form part of these accounts.
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## SHEPHERDS BUSH CRICKET CLUB
## BALANCE SHEET
## As at 31 December 2024
|FIXED ASSETS
Notes
Tangible assets
6
CURRENT ASSETS
Debtors
7
Cash at bank and in hand
CREDITORS: Amounts falling
due within one year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
TOTAL FUNDS OF THE CHARITY
Designated funds
12
Unrestricted funds
11
Total funds|1,525
215,440
216,965
(131)|2024
£
29,966
216,835
246,800
50,000
196,800
246,800|5,000
215,644
220,644
(120)|2023
£
34,883
220,524
255,407
50,000
205,407|2023|
|---|---|---|---|---|---|
|||||255,407||
These financial statements were approved by the members of the committee on ....................... and signed on their behalf by:
…………………………………….
WILL SPEER
The notes on pages 9 to 16 form part of these accounts.
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SHEPHERDS BUSH CRICKET CLUB
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2024
## **1. ACCOUNTING POLICIES**
## **General information and basis of preparation**
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and UK Generally Accepted Accounting Practice.
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
Shepherds Bush Cricket Club is a charity in England. The nature of the charity’s operations and principal activities are detailed in the report to trustees on pages 2-5.
The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **Income**
Donations are recognised in the year in which the charity is entitled to and certain of receipt and the amount can be measured with reasonable certainty. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future year. Gift aid is added to the value of the donation to which it relates.
No amount is included in the financial statements for volunteer time in line with the SORP 2019 (FRS 102).
Donated services are recognised as income and expenditure in the financial statements when organisations or individuals offer their services and support pro bono. The value of these donated services to Shepherds Bush Cricket Club is considered to be equal to market value which would be paid were the service formally procured. This includes services paid for by other trusts.
Investment income is accounted for on a receivable basis.
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SHEPHERDS BUSH CRICKET CLUB
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the year ended 31 December 2024
ACCOUNTING POLICIES (CONTINUED)
## **Expenditure**
Expenditure is included on an accruals basis. Expenditure is recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources it is probable that the settlement will be required, and the amount of the obligation can be measured reliably.
Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity.
Charitable activities comprise those costs directly attributable to the fulfilment of the charitable objects.
Governance costs comprise all costs involving the public accountability of the charity and costs related to statutory requirements.
Support costs have been allocated between governance costs and other support costs. Governance and support costs are allocated to charitable activities on the basis of capacity used.
## **Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life as follows:
Depreciation is provided on all tangible assets at rates calculated to write off the full cost of an amount over its estimated useful life as follows:
Pavilion buildings - 5% on cost Plant and machinery - 25% on cost
## **Taxation**
Shepherds Bush Cricket Club is a registered charity and is not liable to United Kingdom income or corporation tax on charitable activities, provided income falls within the charitable exemptions and is spent on charitable purposes.
## **Funds**
The general unrestricted fund is free for the Trustees to use for any purposes in furtherance of the charity’s charitable objects.
Restricted funds arise from donations to the trust which are made for a specific purpose. Restricted funds can only be used for the purpose for which funds were given.
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SHEPHERDS BUSH CRICKET CLUB
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the year ended 31 December 2024
ACCOUNTING POLICIES (CONTINUED)
## **Debtors and creditors receivable / payable within one year**
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
## **Impairment**
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or less unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
## **Going concern**
The financial statements have been prepared on a going concern basis as the trustees believed that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
## **Judgements and key sources of estimation uncertainty**
The following judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies that have had the most significant effect on amounts recognised in the financial statements:
The charity depreciates tangible assets over their estimated useful lives. The estimation of the useful lives of assets is based on expectations about future use and therefore requires estimates and assumptions to be applied by the trustees. The actual lives of these assets can vary depending on a variety of factors, including technological innovation, product life cycles and maintenance programmes.
Judgement is applied by trustees when determining the residual values for tangible fixed assets. When determining the residual value, the trustees aim to assess the amount that the charity would currently obtain for the disposal of the asset, if it were already of the condition expected at the end of its useful economic life. Where possible this is done with reference to external market prices.
## **2. TRUSTEES’ EXPENSES**
Shepherds Bush Cricket Club relies entirely on volunteers to carry out the management and administration. And as such, no Trustees received any remuneration or other benefits from an employment with the charity and no Trustees were reimbursed for expenses (2022 - None).
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SHEPHERDS BUSH CRICKET CLUB
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
## For the year ended 31 December 2024
## **3. WAGES AND SALARIES**
There are no employees (2023 - None).
## **4. COSTS IN FURTHERANCE OF CHARITABLE OBJECTS**
|Management and administration costs
Governance costs
Management and administration costs:
Sundry expenses
Provision of charitable services:
Direct costs
Management and administration costs
Governance costs
Analysis of provision of charitable services:
Charitable expenditure
Direct costs
Sundry expenses
Accountancy fees
Total charitable expenditure||Staff
Costs
£
-
-
-
_
-|||Total
2024
£
288
288
Total
funds
2024
£
131,603
288
2,700
134,591
Other
Costs
£
131,603
288
2700
134,591|Total
2024
£
131,603
288
2700
134,591||Total
funds
2023
£
105,019
576
1,980|
|---|---|---|---|---|---|---|---|---|
|||||||||107,575|
|||||||||Total
2023
£
576
576
Total
2023
£
105,019
576
1,980
107,575|
||||||||||
||||||||||
||||||||||
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## SHEPHERDS BUSH CRICKET CLUB
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
## For the year ended 31 December 2024
|**5.**
**EXPENDITURE**
Direct charitable expenditure
Management and administration costs
Governance costs
Further analysis:
Ground maintenance
Building maintenance
Insurance
Utilities
Telephone and Sky
Printing, postage and stationery
Donations – colts
Donations – cricket section
Donations – Womens
Accountancy fees
Bank charges
Sundry expenses
Depreciation||Other
costs
2024
£
131,603
288
2,700
134,591
2024
£
37,082
55,261
3,316
8,638
1,258
72
8,424
11,398
1,176
2,700
60
288
4,918
134,591|Total
funds
2024
£
131,603
288
2,700
134,591||Total
funds
2023
£
105,019
576
1,980|Total
funds
2023
£
105,019
576
1,980|
|---|---|---|---|---|---|---|
||||||107,575||
||||||2023
£
35,041
23,561
3,316
14,506
824
19
2,101
17,345
2,728
1,980
660
576
4,918|2023|
||||||107,575||
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## SHEPHERDS BUSH CRICKET CLUB
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
## For the year ended 31 December 2024
## **6. TANGIBLE FIXED ASSETS**
|**Cost or valuation**
As at 1 January 2024
Additions
As at 31 December 2024
**Depreciation**
As at 1 January 2024
Charge for the year
As at 31 December 2024
**Net book value**
As at 31 December 2024
As at 31 December 2023|Pavilion
buildings
£
48,858
-|Plant
and
machinery
£
63,373
-
63,373
57,804
2,475
60,279
3,094
5,569|Total
£
112,231
-|Total|
|---|---|---|---|---|
||||||
||48,858||112,231||
||19,544
2,443||77,348
4,918||
||21,986||82,265||
||26,872
29,314||29,966||
||||34,883||
|Pavilion costs have been capitalised over time with corresponding capital grants received having been
offset against these costs.
**7. DEBTORS**
Amounts falling due within one year
2024
2023
£
£
Prepayments
1,525
5,000
1,525
5,000
**8. CREDITORS**
Amounts falling due within one year
2024
2023
£
£
Other creditors and accruals
131
120
131
120|Pavilion costs have been capitalised over time with corresponding capital grants received having been
offset against these costs.
**7. DEBTORS**
Amounts falling due within one year
2024
2023
£
£
Prepayments
1,525
5,000
1,525
5,000
**8. CREDITORS**
Amounts falling due within one year
2024
2023
£
£
Other creditors and accruals
131
120
131
120|been|
|---|---|---|
||2023
£
5,000|2023|
||5,000||
|||2023|
|||£
120|
|||120|
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SHEPHERDS BUSH CRICKET CLUB
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
## For the year ended 31 December 2024
## **9. FINANCIAL INSTRUMENTS**
The carrying amounts of charity’s financial instruments are as follows:
|_Financial assets_
2024
£
Debt instruments measured at transaction price:
Amount due from SBCC Social Club Limited
-
Other debtors
1,525
Cash at bank and in hand
215,440
216,965
_Financial liabilities_
Measured at transaction price
2024
£
Other creditors and accruals
131
**10. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Unrestricted
Funds
2024
£
Tangible fixed assets
29,966
Current assets
166,964
Current liabilities
(131)
**Total funds**
196,800
Unrestricted
Funds
2023
£
Tangible fixed assets
34,883
Current assets
170,644
Current liabilities
(120)
**Total funds**
205,407|Designated
funds
2024
£
-
50,000
-
50,000
Designated
funds
2023
£
-
50,000
-
50,000||2023
£
-
5,000
215,643|
|---|---|---|---|
||||220,643|
|||||
|||||
||||246,800|
||||Total
funds
2023
£
34,883
220,644
(120)|
||||255,407|
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## SHEPHERDS BUSH CRICKET CLUB
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the year ended 31 December 2024
|**11. UNRESTRICTED FUNDS**
Balance as at 1 January 2023
Income
Expenditure
Balance at 31 December 2023
**12. DESIGNATED FUNDS**
Balance as at 1 January 2024
Income
Expenditure
Balance at 31 December 2024||2024
£
205,407
125,984
(134,591)
196,800
2024
£
-
50,000
-
50,000|2023
£
192,865
120,117
(107,575)|
|---|---|---|---|
||||205,407|
||||2023
£
-
50,000
-
50,000|
|||||
## **13. INDEPENDENT EXAMINERS REMUNERATION**
The independent examiners remuneration amounts to an independent examination fee of £1,100 (2023 - £1,980).
## **14. RELATED PARTY TRANSACTIONS**
SBCC Social Club Limited is a related party as it is managed and controlled by members of Shepherds Bush Cricket Club. Donations of £24,500 (2023 - £26,000) were receivable from SBCC Social Club Limited during the year.
The balance outstanding from SBCC Social Club Limited at the end of the year was £nil (2023 - £nil).
## **15. VAT STATUS**
Shepherds Bush Cricket Club is not VAT registered for the current reporting period. All amounts are inclusive of VAT in the basis of preparing the accounts.
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