**REGISTERED CHARITY NUMBER: 1116345**
**Report of the Trustees and Unaudited Financial Statements for the Year Ended 5 April 2022**
## **for**
**The Cama Cricket Charitable Trust**
Wilson Sandford Limited Chartered accountants 85 Church Road Hove East Sussex BN3 2BB
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**The Cama Cricket Charitable Trust**||||
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|**Contents of the Financial Statements**||||
|**for the Year Ended 5 April 2022**||||
|||**Page**||
|||1||
|**Charity information**||||
|**Report of the Trustees**|2|
to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|
to|11|
|**Detailed Statement of Financial Activities**||12||
**The Cama Cricket Charitable Trust**
**Trustees:** John Robert Troutbeck Barclay Christopher John Stanley Bidwell Michael Philip Davids Julian Bernard Hunt (Appointed on 19/05/2021) Christopher John Warne Robin Francis Sidney Wilson
**Independent Examiner :** DR Scrivins BA FCA CTA TEP DChA Clark Brownscombe 2 St Andrews Place Lewes East Sussex BN7 1UP
Page 1
## **The Cama Cricket Charitable Trust**
## **Report of the Trustees for the Year Ended 5 April 2022**
The trustees present their report with the financial statements of the charity for the year ended 5 April 2022. The trustees have adopted the provisions of 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) (effective 1 January 2019).
## **Objectives and activities**
The objects of the charity are to provide opportunities and facilities (including land, buildings, equipment and the organising and facilitating of sporting activity) for the development of playing cricket, for the education and/or general benefit of children and young people who are attending schools or universities, or are of school or university age even if not in formal education, and to promote community participation in healthy recreation by providing the opportunities and facilities (including land, buildings, equipment and the organising and facilitating of sporting activities) for playing, teaching and developing cricket, but in each case only in so far as the provision is charitable according to the law of England and Wales.
The principal areas where the charity supports such activities are East Sussex, West Sussex and the City of Brighton and Hove.
Public Benefit: In shaping our objectives and planning our activities for the year, the trustees have given consideration to the duties set out in section 17 of the Charities Act 2011 to have due regard to public benefit. In particular, the trustees have considered how the planned activities will contribute to the overall aims and objectives that they have set. The trustees believe that the paragraphs on the 'Objectives and Activities' and 'Achievements and Performance' for the year, relate in detail to the benefit that the charity provides to the public.
## **Achievement and performance**
Grants totalling £30,000 (2021 £15,000) were made during the period for the benefit of one (2021 one) cricket club and organisation in Sussex.
## **Financial review**
The Trust receives grants from the Spen Cama Cricket Foundation, a discretionary trust created following the death of Spen Cama, a keen supporter of cricket in Sussex.
It is the intention of the trustees to pay out virtually all donations received as grants, as the low level of support and governance costs means reserves may be safely kept at a low figure.
The Trustees are of the view that the Trust is a going concern.
Page 2
**The Cama Cricket Charitable Trust**
**Report of the Trustees for the Year Ended 5 April 2022**
## **Structure, governance and management**
The charitable trust was established by a trust deed on 21 August 2006 and was registered as a charity on 10 October 2006.
The trust deed provides for a minimum of three trustees. New trustees are identified and appointed by the existing trustees.
The trustees normally meet to consider what grants they will make and to review any feedback they have received on grants already made.
The financial statements comply with current statutory requirements and "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) (effective 1st January 2015)".
## **Reference and administrative details**
Reference and administrative details are shown in the schedule of members of the board and professional advisers on page 1 of the financial statements.
Approved by order of the board of trustees on 17 October 2022 and signed on its behalf by:
Robin Wilson Trustee
Page 3
## **Independent Examiner's Report to the Trustees of The Cama Cricket Charitable Trust**
## **Independent examiner's report to the trustees of The Cama Cricket Charitable Trust**
I report to the charity trustees on my examination of the accounts of The Cama Cricket Charitable Trust (the Trust) for the year ended 5 April 2022.
## **Responsibilities and basis of report**
As the charity trustees of the Trust, 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 Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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 Trust as required by section 130 of the Act; or 2. 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.
DR Scrivins BA FCA CTA TEP DChA Clark Brownscombe 2 St Andrews Place Lewes East Sussex BN7 1UP
Date: 26 October 2022
Page 4
## **The Cama Cricket Charitable Trust**
**Statement of Financial Activities for the Year Ended 5 April 2022**
|**Income and endowments from**
Donations and legacies
**Expenditure on**
**Charitable activities**
Charitable
**NET INCOME**
**Reconciliation of funds**
**Total funds brought forward**
**Total funds carried forward**
**Notes**|**2022**
**fund**
**£**
**40,000**
**32,600**
**7,400**
**102,036**
**109,436**
**Unrestricted**|**2021**
**Total**
**funds**
**£**
25,000
17,143
7,857
94,179
102,036|
|---|---|---|
The notes form part of these financial statements
Page 5
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**The Cama Cricket Charitable Trust**
**Balance Sheet**
**5 April 2022**
**Notes**
**Current assets**
Debtors
4
Cash at bank
**Creditors**
Amounts falling due within one year
5
**Net current assets**
**Total assets less current liabilities**
**NET ASSETS**
**Funds**
6
Unrestricted funds
**Total funds**|
**2022**
**fund**
**£**
**18,000**
**93,791**
**111,791**
**(2,355**)
**109,436**
**109,436**
**109,436**
**109,436**
**109,436**
**Unrestricted**|
**2021**
**Total**
**funds**
**£**
11,250
92,946
104,196
(2,160)
102,036
102,036
102,036
102,036
102,036|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue On 17 October 2022 and were signed on its behalf by:
J B Hunt
Trustee
The notes form part of these financial statements
Page 6
**The Cama Cricket Charitable Trust**
## **Notes to the Financial Statements**
**for the Year Ended 5 April 2022**
## **1. Accounting policies**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 7
**The Cama Cricket Charitable Trust**
## **Notes to the Financial Statements - continued for the Year Ended 5 April 2022**
## **2. Trustees' remuneration and benefits**
There were no trustees' remuneration or other benefits for the year ended 5 April 2022 nor for the year ended 5 April 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 5 April 2022 nor for the year ended 5 April 2021.
**3. Comparatives for the statement of financial activities**
|**Comparatives for the statement of financial activities**||
|---|---|
||**Unrestricted**|
||**fund**|
||**£**|
|**Income and endowments from**||
|Donations and legacies|25,000|
|**Expenditure on**||
|**Charitable activities**||
|Charitable|17,143|
|**NET INCOME**|7,857|
|**Reconciliation of funds**||
|**Total funds brought forward**|94,179|
|**Total funds carried forward**|102,036|
continued...
Page 8
## **The Cama Cricket Charitable Trust**
## **Notes to the Financial Statements - continued for the Year Ended 5 April 2022**
|**4.**
Other debtors
**5.**
Other creditors
**6.**
**Movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Debtors: amounts falling due within one year**
**Creditors: amounts falling due within one year**
Net movement in funds, included in the above are as follows:||**At 6/4/21**
**£**
**102,036**
**102,036**
**Incoming**
**resources**
**£**
**40,000**
**40,000**|**2022**
**£**
**18,000**
**2022**
**£**
**2,355**
**Net**
**in funds**
**£**
**7,400**
**7,400**
**£**
**(32,600)**
**(32,600)**
**movement**
**Resources**
**expended**|||
|---|---|---|---|---|---|
|||||||
|||||||
Page 9
continued...
|
**The Cama Cricket Charitable Trust**
**Notes to the Financial Statements - continued**
**for the Year Ended 5 April 2022**
**Movement in funds - continued**
**Comparatives for movement in funds**
**At 6/4/20**
**£**
**Unrestricted funds**
General fund
94,179
**TOTAL FUNDS**
94,179
Comparative net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**£**
**Unrestricted funds**
General fund
25,000
**TOTAL FUNDS**
25,000
|
**Net**
**movement**
**in funds**
**£**
7,857
7,857
**Resources**
**expended**
**£**
(17,143)
(17,143)
**At**
**5/4/21**
**£**
102,036
102,036
**in funds**
**£**
7,857
7,857
**Movement**|
|---|---|
## **6. Movement in funds - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|**At 6/4/20**
**£**
94,179
94,179|**Net**
**movement**
**in funds**
**£**
15,257
15,257|**At**
**5/4/22**
**£**
109,436
109,436|
|---|---|---|---|
Page 10
continued...
**The Cama Cricket Charitable Trust**
## **Notes to the Financial Statements - continued for the Year Ended 5 April 2022**
## **6. Movement in funds - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
65,000
65,000|**Resources**
**expended**
**£**
(49,743)
(49,743)
**Movement**
**in funds**
**£**
15,257
15,257|
|---|---|---|
**7. Related party disclosures**
There were no related party transactions for the year ended 5 April 2022.
Page 11
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**Income and endowments**
**Donations and legacies**
Donations
**Total incoming resources**
**Expenditure**
**Charitable activities**
Accountancy fees
Professional fees
Bank charges
Grants payable
Total resources expended
**Net income**
**The Cama Cricket Charitable Trust**
**for the Year Ended 5 April 2022**
**Detailed Statement of Financial Activities**|
**2022**
**£**
**40,000**
**40,000**
**2,205**
**330**
**65**
**30,000**
**32,600**
**32,600**
**7,400**|
**2021**
**£**
25,000
25,000
2,100
-
43
15,000
17,143
17,143
7,857|
|---|---|---|
This page does not form part of the statutory financial statements
Page 12