REGISTERED CHAIUTY NUMBER: 1116345 Report of the Trustees and Unaudited Financial Slalements for the Year Ended 5 AprS12024 for The Cama Cricket Charilable Trust Wilson Sandford Limited Chartered accouniants 85 Church Road Hove East Sussex BN3 2BB The Cama Cricket Charitable Trust Contents of the Financial Statements for the Year Ended 5 April 2024 Page Charity Information Report of the Trustees Independenl Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial SlatemeDts Detailed Statement of Financial Aetivities 12 The Cgma Cri¢k¢t ChAritAble Trust Trustees: John Robert Troutbeck Barclay Chrlstopher John Stanley Bidwell David Christmas (Appointed 1811012023, Resigned 1310212024) Davtd Cranfield (Appointed 2610712023) Julian Bernard Hunt Andrew Jolyon Macfadyen (Resigned 2610712023) Christopher John Warne Robin Francis Sidney Wilson Independent F.x2miner: DR qcrivins RA FCA CTA TEP DChA Clark Brownscombe 2 Si Andrews Place Leives Easi Sussex BN7 1 UP The Cama Cricket Charitable Trnst Report of the Trustees for the Year Ended 5 April 2024 The trustees present their report with the financial statements of the charity for the year ended 5 April 2024. The trustees ha￿¢ adopted ih¢ provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordanc¢ with th¢ Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l JanuaT)' 2019). Objeetives and activities The objects of the charity are to provide opportunities and facilities (including land, buildings, equipment and the organising and facilitsting of sporting aCtI￿lty) for the developmenl of pla)'ing cricket, for the education andlor general benefit nf children and ynllng people who are attending schools or universities, or are of school or university age even if nol in forn)al education. and to promote community participation in healthy recreation by providing the opp)rtunities and facilities (including land. buildings, equipment and the organisins and facilitating of sporting activities) for playing, teaching and developing crickeL but in each case only in 50 far as the provision is charitable 2¢cording to the law of England and Wales. Th¢ principal areas where the charity SUPFM)rts such aclivities are Fast SuS￿x, 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 considerdtion to th¢ duties sel out in section 17 of the Charilies Act 201 I to have due regard to public benefit. In particular, the trustees have considered how the planned actii'ities will contribute to the overall aims and objectives that ihe) have set. The irusiees believe that the paragraphs on the 'Objectives and Activities. and 'Achievements and Perfomiance, for the year, relate in detsil to the benefit that the charit), provides to the public. Achievement and perfornianee A grant totalling £3,000 (2023 £39,000) was made during thc pcriod for the bencfil of one (2023: two) crick¢t organisation in Suss¢x. Since the year end, Ihe trustees have awarded grants of £30,000 for the benefit of a cricket charity in Sussex. Financial review The Trust rec¢ive5 siant5 froni thc Spcji C￿11a Ci iLk¢i Fuuiiddtiulj, ¢1 dIsL￿lIVI11l[Y Lrusl Lf¢41l¢d following the death of S￿n Cama. a keen supporter of crickd in Suss¢x. It is the general intention of the trustees to pav out most donation5 received as grants, as the low level of support and governance costs means reseTr'es may be safely kept at a lom." figure. The Trust¢¢s are of the view that the Trust is a going concern. The Cama Crieket Charitable Trust Report of the Trustees for the Year Ended 5 April 2024 Structure. goi'erngn¢¢ and management The charitable trust w&$ established by a trust deed on 21 August 2006 and was registered &$ a charity on l O October 2006. The trust deed provides for a minimum of three truslees. New trustees are identified and appoin1ed by the existing trustees. The trustees nomially meet to consider N,hat grants they will make and to review any feedback ihey have received on grants already made. The financial slatements comply ￿..Ith c.ii￿.nt %txtiitnTr rp.qiiire.mentq And 'Accniinting and Repnrting by Charities.. Sialemeni of Recommended Practice applicable to charities preparing their accounts in accordance ith the Financial Reporting Siandard applicable in ihe UK and Republic of Ireland (FRS 102) (effective 1st January 2015)" Reference and administrative details Reference and administralive details are shown in the schedule of members of the board and professional advisers on page l of the financial sthtements. Approved by order of the trx)ard of iruslees on .....13 - 5 _ >aZ*.......... and signed on its behalf by: 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 2024. ## **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 Chartered Accountants 2 St Andrews Place Lewes East Sussex BN7 1UP Date: ............................................. Page 4 The Cama Crieket Charitable Trust Statement of Financial Actlvilies for the Year Ended 5 April 2024 2024 Unrestricted fund 2023 Total funds Notes Income and endowments from Donalions and legacies 54,545 40,0 Investment income Total 54,545 40,007 Expenditure OD Charitable activities Charitable 41.850 NET INCOMEI(EXPENDITURE) 48,056 (1,843) Reconciliation of funds Total funds broughi forward 107.593 109,436 Total funds earned fonyard 107,593 The noles fonn part of these financial stat¢m¢nts Page 5 The Cgma CTieket Charitable Trust Balance Sheet 5 April 2024 2024 Unrestricted fund 2023 Total funds Not¢s Current gssets Debtors Cash at bank 24546 134.043 18,000 92.073 158,589 110,073 Creditors Amounts falling due within one year (2,940) {2,480) Net eurrent assets 107593 Total assets less current liabilities 155,649 107,593 NET ASSETS 155 649 107 593 Funds Unreslricted funds 107 593 Total funds 107 593 The financial staiements were approved by the Board of Trustees and authorised for issue on 1>..-s-..%•.Zt.......... and were signed on its behalf by: The noies fonn part of these financial statements Page 6 The Cama Cricket Charitsble Trust Notes lo the Financial Slatements for the Yegr Ended 5 April 2024 Accounting poli¢ies Basis of preparing the flnancial statements The financial statements of the charil)", Hhich is a public benefil enlity under FRS 102. have been prepared in accordance with ihe Charities SORP {FRS 102) 'Accounling and Reporting by Charities= Statement of Recommended Praclice applicable to charities preparing their accounts in ac¢ordance wilh the Financial Reporting Sthndard applicable in the UK and Republic of Ireland IFRS 102) (effective I January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charitie5 Act 201 l. The financial statements have been prepared under the historical cost convention. Income All in¢nme i.% re.rngnised in the SIAlement Df Financial Activitie% once the charity has entitlement to the funds, it is probable thai ihe Income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as won as there is a legal or constructive obligation committing the charity lo ihat expenditure, il is probable that a transfer of economic benefits will be required in settlement and the amount of the obligalion can be rnea5u￿d reliably. Expenditure 15 accounted for on an accruals basis and has ken classified under headings that aggregale all cosl related to the calegory. Where costs cannot be direclly artributed to particular heading5 Ihey have been allocated io activities on a basis ¢onsisient with the use of resources. Grants offered subject to condilions which have not been met ai ihe year end date are noted as a commitment but not accrued as expendilure. TaIation The charity is exempt from tax on its charitable activilies. Fund accounting Unrestricted funds can b¢ used in accordance with the chariLqble objectives al the discretion of ihe ITU51ee5. Rcstl"iLtcd fuiid5 onl! b¢ uxd for particular rc5trictcd purposcs Within th¢ objccts of thc charil).. Restriciions arise when specified bj. the donor or ￿hen funds are raised for particular reslricted purposes. Further explanation of the nature and purw)se of each fund is included in the notes to the financial siaiements. Page 7 conlinued... The Cama Cricket Charitable Trust Notes to the Financial St8lements - continued ror the Year Ended 5 April 2024 Investment income 2024 2023 Deposit accounl interest Trusttt$' remuneration and benefits There were no trustees, remuneration or other benefits for the year ended 5 April 2024 nor for the year ended 5 April 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 5 April 2024 nor for the year ended 5 April 2023. Comparatives for the statemenl of financial activities Unreslricttd fund Income and endowments from Donalion5 and legacies 40.0(K) Investment income TotaR ExpeDdRture on Charitable attivities Charitable 41,850 NET INCOMEI(EXPENDITURE) (1,843) Reconciliation of funds Total funds broughi forward 109,436 Total funds earned forward 107 593 Page 8 ontinued... The Cama Crieket Charitable Trust Notes lo the Financial Stsiements - eontlnued for the Year Ended 5 April 2024 Debtors 2024 2023 Amounts falling due within one year- Other debtors 24,546 18.000 Creditors: amounts falling due within one year 2024 2023 Othcr crcditor5 2,940 Movement in funds Nel moi'ement in funds At 514124 At 614123 Unrestricted funds General fund 107.593 48,056 155,649 TOTAL FUNDS 107,593 48,056 155,649 Nel movement in funds, included in the above are as follows: Incorning resourees Resources expended Movement in funds lInr￿*r1￿tè.d flind% General fund 54J45 (6,489) 48,056 TOTAL FUNDS 54,545 6,489) 48,056 Page 9 continued... The Camg Cricket Ch8ritsble Trust Notes to the Financial Statements - eontinued ror the Year Ended 5 April 2024 Movement in fund$ - eontinued Comparatives for movement in funds Net movement in funds At 514123 At 614122 Unrestricted funds General fund 109.436 (1.843} 107,593 TOTAL FUNDS 109 436 1.843) 107,593 Comparative nel movemenl in funds. included in the ab)ve are as follows: Incoming resourees Resources expended Movemenl in funds Unrestrieled funds General fund 40.007 (41,850) (1.843) TOTAL FUNDS 41850) A current year 12 mothhs and prior year 12 months combined position is as follows: Y4ei movement fund5 At 514124 At 614122 Uiirestricted fuiids General fund 109,436 46,213 155,649 TOTAL FUNDS 109.436 46,213 155.649 Page 10 continued... The Cailla Crirket Charitabk Tn￿t Notts to tbt Financial Stat¢m¢nts - Continued for the Year Ended 5 April 2024 Movement in funds - continued A current year 12 months and prior year 12 months combined nel movement in funds, included in ihe abov¢ aT¢ &8 follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 94,552 (48.339) 46,213 TOTAL FUNDS 94,552 48,339) Related party d￿closUre3 There were no related party transactions for the year ended 5 April 2024. Pagell The Cama Cricket Charitsble Trust Detailed Statemenl of Financial Activities ror the Year Ended 5 April 2024 2024 2023 In¢ome and endowments Donations and legacies Donations 54545 40.000 Investment income Deposit account Tnterest Total ineoming resourees 54545 40,007 Expendlture Charitable actRVities Accounlancy fees Professional fees Bank charges Grdnt5 payable 2.489 175 186 39.000 260 183 Total resources expended et IllLome/(expellditure) This page does not forni part of the 51atutory financial slatements Page 12