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2022-09-30-accounts

The Surrey Cricket Board

Annual Report and Financial Statements For the year ended

30 September 2022

Company Number: 06010693 Charity number: 1118770

The Surrey Cricket Board

Report and financial statements

for the year ended 30 September 2022

Contents:

Page:

1 Report of the Trustees 8 Trustees' responsibility statement 9 Independent auditor’s report 12 Statement of financial activities 13 Balance sheet 14 Cash flow statement 15 Notes forming part of the financial statements

Reference and administrative details

Directors and Trustees

The directors of the charitable company (the Charity) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. The current Trustees are as follows:

R Beckles E Lewendon A Cottis (Treasurer) C Lyden-Cowan S Dyson (Chairman) N Martyn A Harinath L Pierce D Holder B Qureshi S Keaton S Kent

Key management personnel

Chris Coleman – Director of Cricket Development

Secretary and registered office

Andrew Lane, The Kia Oval, Kennington, London SE11 5SS

Auditor

Deloitte LLP, Statutory Auditor, 1 New Street Square, London EC4A 3HQ

Other name

Surrey Cricket Foundation

The Surrey Cricket Board

Report of the Trustees for the year ended 30 September 2022

The Trustees present their annual report together with the audited financial statements for the year ended 30 September 2022. The Charity is a small company as defined by the Companies Act 2006 and the Trustees have taken the small companies’ exemption in preparing the Trustees’ Report and from preparing a Strategic Report.

Structure, governance and management

Governing document

The Surrey Cricket Board is a company limited by guarantee governed by its Memorandum and Articles of Association dated 27 November 2006. The Memorandum and Articles of Association were amended by a special resolution on 20 November 2017. It is also a charity registered with the Charity Commission.

Trustees

The Trustees in office during the year and up to the date of these accounts were:

R Beckles (Appointed on 18[th] July 2022) A Cottis (Treasurer) S Dyson (Chairman) D Gill (Retired 28 November 2022) A Harinath D Holder (Appointed on 18[th] July 2022) S Keaton S Kent E Lewendon C Lyden-Cowan N Martyn L Pierce B Qureshi

Staff and management

The Trustees meet on a regular basis to deal with the business of the Charity. The Charity currently directly employs 23 full-time staff and various part-time staff to provide the relevant coaching on the courses that the Charity organises, and other work as required in fulfilling grant based activity. The Charity has five bodies: the Fundraising Group, the Facilities Advisory Committee, Grant Committee, Nomination Committee and the Finance Group which report to the full Trustees meetings. Trustees are appointed as vacancies arise; the Nominations Committee runs the process for identifying appropriate candidates, interviews them and recommends the most suitable candidate to the Trustees for approval and appointment.

Key management personnel are paid a fixed salary as deemed to be appropriate to the size of operations of the Charity.

Administrative services are provided to the Charity by Surrey County Cricket Club Limited on a pro-bono basis and their value cannot be reliably measured. Accordingly, these services are not recognised in the financial statements.

Risk management

The Trustees have conducted a review of the major risks to which the Charity is exposed. A risk register is reviewed on a regular basis. Where necessary, systems and procedures have been formulated to manage the risks of the Charity.

1

The Surrey Cricket Board

Report of the Trustees (continued) for the year ended 30 September 2022

Key risks

The Trustees have identified and considered the principal strategic, operational and financial risks to which the Charity is exposed. The three principal risks which Trustees have identified are set out below, together with their plans and strategies for managing those risks.

The principal risk is damage to the reputation of the Charity, and we are implementing additional policies locally and in co-operation with the national governing body to mitigate against this. These new policies are designed to complement existing policies to ensure that our sport promotes a fully diverse and inclusive environment and culture. There are potential funding ramifications attached to this reputational risk.

The principal financial risk is that a substantial element of the Charity’s income comprises short-term grants, whilst its most significant expenditure is what it regards as long-term commitments associated with the costs of its permanent staff. There is therefore a risk that its income streams will not be sufficient to meet its longer-term expenditure commitments, particularly when considered in the current inflationary environment. The Charity prepares annual budgets and regular forecasts throughout the year in order to monitor any imbalances between income and expenditure, and it prepares rolling three-year budgets in order to understand its longer-term exposure to such imbalances. This enables it to take any necessary actions to bring its expenditure into line with its income. The Charity also holds sufficient reserves to enable it to minimise the adverse impact on its business of any such realignment which it considers necessary.

The principal operational risk relates to potential reputational damage that can be suffered by a charity with the profile and activities of The Surrey Cricket Board. The Trustees consider that the Charity has appropriate policies and procedures for its employees, and that it has put in place the necessary safeguards for participants in the Charity’s activities to mitigate against this risk. Additional and complementary policies will be implemented in line with National Governing Body guidance and recommendations. The Surrey Cricket Board is also reliant on cricket remaining a popular sport at a national level to help drive demand for its activities within the catchment area of the Charity. The risk that there is a decline in the sport’s popularity is managed by the Charity working closely with both the governing body, the England and Wales Cricket Board (ECB), and with Surrey County Cricket Club in order to maintain the highest possible profile and interest in the sport.

Procedures and policy for grant making

The Trustees have a policy, which is communicated to all beneficiaries, that they make only one-off grants with no guarantees of future funding. Such grants are often made with conditions which are required to be met before the grant is released. These criteria are communicated to the beneficiary at the time of awarding the grant.

The Trustees always seek feedback on the actual use of the grants given and the achievements made for the purpose of monitoring the quality of grants made.

Public benefit

The Trustees have given regard to the legislative and regulatory requirements for disclosing how the Charity’s objectives (as set out in its governing document) have provided benefit to the public. The Trustees have complied with the duty set out in Section 4 of the Charities Act 2011. This report outlines how the Charity’s achievements during 2021/2022 have benefited the public, either directly or indirectly.

2

The Surrey Cricket Board

Report of the Trustees (continued) for the year ended 30 September 2022

Objectives and activities

The Charity was incorporated on 27 November 2006 and registered with the Charity Commission on 11 April 2007 with the purpose of promoting community participation in healthy recreation by providing facilities for the playing and development of cricket and other sports capable of improving health for the inhabitants of Surrey and the London Boroughs of Lambeth, Wandsworth and Southwark and their surrounding areas. In the same region, the Charity also seeks to provide facilities for the playing and development of cricket and other games or sports on a recreational basis for the leisure time occupation of such persons who have need for such facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving their conditions of life. The Charity aims to advance the education of children through its activities in the playing and development of cricket and other sports.

Funds are raised by a variety of sources in the form of donations, grants and revenue generated from courses. The Trustees will be pleased to receive further donations and more information on the Charity's activities can be obtained by contacting The Surrey Cricket Foundation.

3

The Surrey Cricket Board

Report of the Trustees (continued) for the year ended 30 September 2022

Overview

Coming out of the pandemic and seeing a full season played has been a great pleasure this year. We are pleased to say that we have continued to see significant growth during 2022. We saw over 17,000 games of cricket played in the county this year and significant growth across almost every demographic of the game. Since 2019, we have seen 5,000 more games of cricket played annually in the county.

This growth has not been driven by any single area as we have seen all aspects of men’s, women’s and junior cricket demonstrating increases. In senior cricket, we saw 30 new teams entering our league structures. In the women and girls’ game, Surrey now has 90 women and girls sections within the club structure, the highest number of sections for any county in the country. This growth will remain a focus for the Foundation into 2023 and beyond. The Foundation met the five participation targets set by the ECB.

The junior side of the game also continues to flourish with the expansion this year of the Surrey Junior Cricket Championship (SJCC) and the ECB’s Dynamos programme, building on the success of the All Stars programme launched back in 2017. The SJCC saw almost 7,000 games of cricket organised this year and is the single biggest cricket league structure in the country. There was record number of children taking part in the All Stars and Dynamos programmes with over 3,750 joining in 2022.

All of this growth is driven by the incredible dedication of the Foundation staff. Our staff have regularly gone over and above the call of duty this year, supporting the launch of new programmes and new ways of working and we would like to thank each and every one of them for their commitment.

Club Support

The Foundation implemented a new Club Support structure in 2021 which focussed on providing a more dedicated support service to clubs around the county. A team of 3 Cricket Participation Officers now work across specific geographic areas in Surrey and this has really embedded in 2022. The officers identified 62 key clubs to provide tailored development support. This ranged from large facility developments to smaller projects, such as growing an All Stars programme. We have delivered a strategic roll out of the ECB’s County Grants Fund which will support clubs to enhance their facilities. The Foundation’s own Facilities Strategy has been completed and this will also outline where other investments, such as the Foundation’s own grant giving pot, should be prioritised within clubs and community sites to further grow the game across our strategic priorities.

Surrey Junior Cricket Championship

The Surrey Junior Cricket Championship’s has gone from strength to strength in 2022. We saw 200 new teams take part in the competition and over 7,000 games played. It is now the largest cricket structure in the country and is fulfilling its objectives of underpinning junior cricket in a dynamic and sustainable way. It saw 1,487 teams from 136 clubs take part in 198 divisions and 16 cup competitions. This saw over 17,000 young boys and girls taking part.

Coach Development

The 2021/2022 Coach Education programme saw twenty ECB Foundation One courses take place at venues around the county, with 242 candidates trained. 2021 saw the introduction of the ECB Support Coach course as a replacement for the Coach Support Worker course. In 2022 the Foundation was able to run twelve courses, training 141 candidates, with the aim that they will go on to assist qualified coaches at their clubs or in other coaching environments. The Foundation also trained 118 new Level 2 coaches. We also provided a subsidy to 81 women who completed their coaching qualifications across all these programmes.

Chance to Shine Schools Cricket

Overall, throughout the 2021/22 academic year, 3,374 hours of coaching was provided to primary schools, helping to introduce over 22,000 children to cricket.

Our competitions programme is still coming back from the coronavirus disruption. However, we successfully ran:

4

Report of the Trustees (continued) for the year ended 30 September 2022

The Surrey Cricket Board

Chance to Shine Street

The Foundation runs 11 Youth and 4 Young Adults projects across south London. Since the coronavirus disruption our street session have come back strong with growing numbers across every session. We had representative teams across all Youth, Young Adult & Girls Only National Final Competitions, with Wandsworth Street securing the Young Adults Title

The Surrey Cricket Foundation embarked on another short trip for children belonging to the Chance to Shine Street Youth Project. Twenty-one children aged between ten and fourteen years were invited to stay down at Arundel for three days and two nights, where they had the opportunity to meet new children associated with the project, as well as get involved in a number of unique activities, most of which they had never participated in before. This year they came from our Street Projects in Lambeth.

We also launched the first ever Street Hard Ball Development programme. This is aimed at getting more talent players from our Street programme transitioning into playing hard ball cricket. trails saw a great turn out from across the sessions and we hope these will enable more young players to join club settings in 2023.

Vauxhall Activity Loop

We expanded our Vauxhall Loop programme to run in both the Easter and Summer holidays. The weeklong Programme is for children from the local area in collaboration with 10 Vauxhall, Oval & Kennington based organisations. Our initial aims were to give back to the community that we are part of, engage new audiences (especially those who live and study in the local area that have no/limited engagement with the SCCC and SCF) as well as cement ourselves as a trustworthy provider and partner within the local community for both people and organisations. Overall, we engaged 200 children from Years 3-6 in a range of activities, as well as providing breakfast, lunch and snacks.

Women and Girls Cricket

It was another busy year for the Women & Girls programme. We continue to be industry leading across all aspects of the women and girl’s game. We have 107 women’s teams taking part across 53 clubs and 337 girls teams across 74 clubs. We are delighted to announce the increase in sides taking part in all Women’s playing offers as well as introducing two extra division in the Surrey Women’s Cricket League, new U9 softabll and U10-12 hardball leagues were also introduced. There were also two new girls Hundred Cups introduced for the first time. 16 Girls SMASH IT softball festivals took place over the 2022 season. 12 Women’s softball festivals were delivered over the summer with 24 teams taking part.

Disabilities Cricket

It was great to see Disability Cricket back up and running this summer with all of our 9 Lord’s Taverners Super 1s projects back in action. We also saw Disability Day return with 400 young people taking part at the Kia Oval. After last year’s triumph as National Champions, the Pan Disability team paraded their trophy during a pitch walk during the Surrey CCC T20 season.

5

The Surrey Cricket Board

Report of the Trustees (continued) for the year ended 30 September 2022

Grants Given by the Surrey Cricket Board

Grants totalling £94,345 (2021: £56,890) were awarded by the Charity during the year from the Designated Grants fund to clubs, schools and other institutions, principally in order to support the renovation and development of facilities.

6

The Surrey Cricket Board

Report of the Trustees (continued) for the year ended 30 September 2022

Achievements, Performance and Future Plans

The Charity prepares and reports against an annual budget in order to ensure that its projected costs are in line with its projected revenue streams. It regularly reviews the sustainability of these income streams so it can identify potential revenue shortfalls which might impact on the ability of the Charity to meet its objectives.

The future plan for the Charity is to develop, launch and deliver an Equality, Diversity and Inclusion action plan for Surrey. Embed the Vauxhall Loop programme across 14 days of delivery throughout the year. Deliver an expanded programme of personal development initiatives linked to the street and disability work. Expand Women and Girl’s offering through new a women’s softball programme, dedicate workforce support and a girls development programme alongside the Surrey CCC pathway. Continue the National programmes to reach 3,750 children, including 28% girls and dedicated VI programmes. Begin delivery of the Workforce plan including launching the young leaders in cricket programme, improve national programme activator support and expanded coach development and teacher training programmes. Support clubs to grow through tailored development support, including delivery of the County Grants Fund. Raise the profile database of the Charity and to launch a vastly expanded fundraising and events programme.

Financial review

The Charity achieved net income of £82,871 (2021: £102,223) in its Unrestricted General fund, before transfers of £85,000 (2021: £75,000) to Designated funds resulting in this fund holding a balance of £400,924 at 30 September 2022 (2021: £403,053). Designated funds hold total balances of £171,750 at 30 September 2022 (2021: £182,875) which have been designated for various purposes as explained in note 11. Restricted funds hold a balance of £349,891 at 30 September 2022 (2021 £268,767), as set out in note 10, which relate to income received for projects that are to be delivered in 2022/2023.

Reserve policy and funding

The Trustees' policy is to retain a level of Free Reserves which is appropriate to the risks which the Charity faces, in order to provide protection for the Charity against unforeseen adverse financial circumstances. The Charity’s income streams for the next two to three years are yet to be fully confirmed. The Trustees have therefore deemed it appropriate to maintain the levels of Free Reserves to £400,924 at 30 September 2022 to meet any potential shortfalls over this period.

Going concern

At the balance sheet date the Surrey Cricket Board held a cash balance of £1,185,332 (2021: £1,134,518) of which £601,592 (2021: £636,311) relates to General funds. The charity is in a net current asset position of £922,565 (2021: £854,695).

The Trustees do not anticipate restrictions relating to Covid-19 to significantly impact the operations of the Charity in the forthcoming financial year. In the event that activity is restricted, as previously experienced, then they consider that the Free Reserves of £400,924 is sufficient for the Charity to meet its financial obligations as they fall due for a period of at least 12 months post signing of the Charity’s accounts. Accordingly the going concern basis has been adopted for the preparation of the financial statements.

Auditor

Deloitte LLP have expressed their willingness to continue in office as auditor and will be proposed for reappointment.

The Report of the Trustees was approved by the Trustees and signed on their behalf by:

Simon Dyson Date: 24[th] May 2023

7

The Surrey Cricket Board

Trustees’ responsibility statement for the year ended 30 September 2022

Trustees’ responsibility statement

The Trustees (who are also directors of The Surrey Cricket Board for the purposes of company law) 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) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

8

The Surrey Cricket Board

Independent auditor’s report for the year ended 30 September 2022

Independent auditor’s report to the members of the Surrey Cricket Board

Opinion

In our opinion the financial statements of The Surrey Cricket Board (the ‘charitable company’):

We have audited the financial statements which comprise:

The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report.

We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the Financial Reporting Council’s (the ‘FRC’s’) Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

9

The Surrey Cricket Board

Independent auditor’s report (continued) for the year ended 30 September 2022

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement, the Trustees’ (who are also the directors of the charitable company for the purpose of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the FRC’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

We considered the nature of the charitable company’s industry and its control environment and reviewed the charitable company’s documentation of their policies and procedures relating to fraud and compliance with laws and regulations. We also enquired of management about their own identification and assessment of the risks of irregularities.

We obtained an understanding of the legal and regulatory frameworks that the charitable company operates in, and identified the key laws and regulations that:

We discussed among the audit engagement team regarding the opportunities and incentives that may exist within the organisation for fraud and how and where fraud might occur in the financial statements.

As a result of performing the above, we have pinpointed our significant risk due to fraud to classification of donations received and our specific procedures performed to address the risk are described below:

In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments; assessed whether the judgements made in making

10

The Surrey Cricket Board

Independent auditor’s report (continued) for the year ended 30 September 2022

accounting estimates are indicative of a potential bias; and evaluated the business rationale of any significant transactions that are unusual or outside the normal course of business.

Report on other legal and regulatory requirements

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified any material misstatements in the Trustees’ report.

Matters on which we are required to report by exception

Under the Companies Act 2006 we are required to report in respect of the following matters if, in our opinion:

We have nothing to report in respect of these matters.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Andrew Halls FCA (Senior statutory auditor) For and on behalf of Deloitte LLP Statutory Auditor London, UK 24 May 2023

11

The Surrey Cricket Board

Statement of Financial Activities (incorporating an Income and Expenditure Account) for the year ended 30 September 2022

Notes
Income from
Grants and donations
2
Charitable activities
3
Total income
Expenditure On
Raising funds
Charitable activities
Total expenditure
4
Net income/(expenditure)
before transfers
Transfers between funds
Net movements in funds
Total funds brought
forward at 1 October 2021
Total funds carried
forward at 30 September
2022
Unrestricted Funds
General
Funds
2022
£
Designated
Funds
2022
£
591,392
-
458,812
3,220
1,050,204
3,220
(59,388)
-
(907,945)
(99,345)
(967,333)
(99,345)
82,871
(96,125)
(85,000)
85,000
(2,129)
(11,125)
403,053
182,875
400,924
171,750
Restricted
Funds
2022
£
583,118
62,767
645,885
-
(564,761)
(564,761)
81,124
-
81,124
268,767
349,891
Total
Funds
2022
£
1,174,510
524,799
1,699,309
(59,388)
(1,572,051)
(1,631,439)
67,870
-
67,870
854,695
922,565
Total
Funds
2021
£
858,328
286,192
1,144,520
(36,495)
(1,082,122)
(1,118,617)
25,903
-
25,903
828,792
854,695

There were no recognised gains or losses other than those shown in the Statement of Financial Activities for the year. All income and expenditure derives from continuing activities. See note 17 for comparative statement of financial activities.

The notes on pages 15 to 28 form part of these financial statements.

12

The Surrey Cricket Board

Balance sheet as at 30 September 2022

Notes
Current assets
Debtors
8
Cash at bank and in hand
Creditors:amounts falling
due within one year
9
Net current assets
Total assets less current
liabilities
Total funds of the Charity:
Total Charity funds
10, 11
Unrestricted Funds
General
Funds
2022
£
Designated
Funds
2022
£
105,867
-
601,592
233,849
707,459
233,849
(306,535)
(62,099)
400,924
171,750
400,924
171,750
400,924
171,750
Restricted
Funds
2022
£
-
349,891
349,891
-
349,891
349,891
349,891
Total
Funds
2022
£
105,867
1,185,332
1,291,199
(368,634)
922,565
922,565
922,565
Total
Funds
2021
£
61,146
1,134,518
1,195,664
(340,969)
854,695
854,695
854,695

These financial statements of The Surrey Cricket Board registered number 06010693 were approved by the Board of Trustees and authorised for issue on 24th May 2023. They were signed on its behalf by:

Simon Dyson

The notes on pages 15 to 28 form part of these financial statements.

13

The Surrey Cricket Board

Cash flow Statement for the year ended 30 September 2022

Net cash flows from operating
activities
12
Cash flows from investing
activities:
Interest received
Net cash flows from investing
activities
Net (decrease)/increase in cash and
cash equivalents
Cash and cash equivalents at
beginning of year

Cash and cash equivalents at the
end of the year
General
funds
£
Designated
funds
£
(37,695)
4,409
2,976
-
2,976
-
(34,719)
4,409
636,311
229,440
601,592
233,849
Restricted
funds
£
81,124
-
-
81,124
268,767
349,891
Total
funds
2022
£
47,838
2,976
2,976
50,814
1,134,518
1,185,332
Total
funds
2021
£
(33,265)
73
73
(33,192)
1,167,710
1,134,518

The notes on pages 15 to 28 form part of these financial statements.

14

The Surrey Cricket Board

Notes forming part of the financial statements for the year ended 30 September 2022

1. COMPANY AND CHARITABLE STATUS

The Surrey Cricket Board, a public benefit entity, is incorporated in England and Wales as a company limited by guarantee not having a share capital. It is also a registered charity. The principal activities of the Surrey Cricket Board are outlined on page 3 of these financial statements.

Basis of preparation

The financial statements are prepared under the historical cost convention, in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities (SORP 2019)” 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; and the Companies Act 2006.

Going concern

At the balance sheet date the Surrey Cricket Board held a cash balance of £1,185,332 (2021: £1,134,518) of which £601,592 (2021: £636,311) relates to General funds. The charity is in a net current asset position of £922,565 (2021: £854,695).

The Trustees do not anticipate restrictions relating to Covid-19 to significantly impact the operations of the Charity in the forthcoming financial year. In the event that activity is restricted, as previously experienced, then they consider that the Free Reserves of £400,924 is sufficient for the Charity to meet its financial obligations as they fall due for a period of at least 12 months post signing of the Charity’s accounts. Accordingly the going concern basis has been adopted for the preparation of the financial statements.

Income

All monetary donations, grants, course income and other income are recognised as income when the Charity is entitled to them, any performance conditions have been met, they can be measured reliably and receipt is probable except when they relate to a future accounting period, in which case they are included in creditors as deferred income.

The value of donated goods and services is included in both grants receivable and in expenditure where these can reliably be measured.

Donations under Gift Aid together with the associated income tax recoveries are credited as income when the donations are received.

15

The Surrey Cricket Board

Notes forming part of the financial statements for the year ended 30 September 2022 ( continued)

1. COMPANY AND CHARITABLE STATUS (CONTINUED)

Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Expenditure

Expenditure, which is charged on an accruals basis, is allocated between:

Support costs (including governance costs) are apportioned between these activities on an estimate of the time expended on these activities by members of staff.

Fund accounting

Restricted funds are to be used for specified purposes laid down by the donor. Expenditure for those purposes is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for expenditure on the general objectives of the Charity.

Designated funds are unrestricted funds which have been designated for specific purposes by the Trustees.

Pension costs

Contributions to the Charity's defined contribution pension scheme are charged to the statement of financial activities in the year in which they become payable.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Charity’s accounting policies the Trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The Trustees do not consider there are any critical judgements or sources of estimation uncertainty requiring disclosure.

2. ANALYSIS OF INCOME FROM GRANTS AND DONATIONS


Donations
Grants
JRS Grant
2022
£
65,852
1,108,658
-
1,174,510
2021
£
47,204
788,972
22,152
858,328

16

The Surrey Cricket Board

Notes forming part of the financial statements for the year ended 30 September 2022 (continued)

3. ANALYSIS OF INCOME FROM CHARITABLE ACTIVITIES

4.

ANALYSIS OF INCOME FROM CHARITABLE ACTIVITIES

Disabilities Cricket
Club Women’s and Girls’ cricket
Schools Programme
SCCC-ECB Central Contribution
Pride of Lion Courses
Coach Education
Fundraising
Adult Participation
Club Workforce Support
Surrey Junior Championship
ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Staff
costs
2022
£
Charitable expenditure:
Grants awarded
-
Cost of raising funds
-
Club and school programmes
517,275
Education and training activities
527,371
Total
1,044,646
2021 Analysis of Expenditure Comparative
Staff
costs
2021
£
Charitable expenditure:
Grants awarded
-
Cost of raising funds
-
Club and school programmes
404,698
Education and training activities
381,980
Total
786,678
Direct
costs
2022
£
94,345
59,388
198,861
132,549
485,143
Direct
costs
2021
£
56,890
36,495
126,485
60,254
280,124
2022
£
900
14,331
9,765
60,152
183,137
80,985
79,793
27,644
5,324
62,768
524,799
Support
costs
2022
£
-
-
48,984
52,666
101,650
Support
costs
2021
£
-
-
25,063
26,752
51,815
2021
£
-
25,457
3,527
32,113
76,736
22,655
77,296
-
3,258
45,150
286,192
Total
2022
£
94,345
59,388
765,120
712,586
1,631,439
Total
2021
£
56,890
36,495
556,246
468,986
1,118,617

There are no support costs relating to grant making as the related decision-making is performed by the Trustees.

17

The Surrey Cricket Board

Notes forming part of the financial statements

for the year ended 30 September 2022 (continued)

5. TOTAL GRANTS AWARDED

Ashford CC
Frimley Phoenix CC
Chobham CC
Ewell Cricket Club
Cobham Avorians CC
Paper Harrow
Chessington CC
Community Cricket Ltd
Limpsfield Chart CC
Defibrillator
Roehampton CC
Wandgas CC
Surrey Slam
Pyrford CC
Kenley CC
Southwark Community Sports Trust
East Molesey CC
Wonersh & Shamley Green CC
London Gymkhana CC
The Ashcombe School
Dorking CC
London Youth Sports Trust
Frimley CC
Kingston Council
Effingham CC
Walton on Thames CC
Hampton Hill CC
Croydon CC
Purley CC
Pirbright CC
ECB Top Up Grant (Cancelled)
2022
£
-
-
-
800
-
-
-
-
-
-
3,273
4,474
10,000
2,700
7,056
9,179
10,000
2,153
7,500
1,748
1,748
10,000
5,447
1,682
10,000
4,290
10,000
10,000
10,000
1,360
(29,065)
94,345
2021
£
10,000
3,185
6,100
-
3,739
4,866
10,000
5,000
10,000
4,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
56,890

The grant to Ewell CC was to help fund a non-turf net facility.

The grant to Roehampton CC was to purchase a Flicx Pitch.

The grant to Wandgas CC was to purchase of a new roller.

The grant to Surrey Slam was to fund the Surrey Slam marketing project.

The grant to Pyrford CC was to help fund the project to modernise the men’s toilets and the clubhouse lighting. The grant to Kenley CC to help fund a new cage and Flicx Pitch project.

The grant to Southwark Community Sports Trust was to help fund a standalone non-turf pitch project. The grant to East Molesey CC was to help fund a project to install new equipment at the new site.

18

The Surrey Cricket Board

Notes forming part of the financial statements

for the year ended 30 September 2022 (continued)

5. TOTAL GRANTS AWARDED (CONTINUED)

The grant to Wonersh & Shamley Green CC to was to help fund a Flicx Pitch project.

The grant to London Gymkhana CC to was to purchase a new roller. The grant to the Ashcombe School was to help fund a Flicx Pitch project.

The grant to Dorking CC to was to help fund a Flicx Pitch project.

The grant to London Youth Sports Trust was to help fund a mobile ball stop netting and Flicx Pitch project.

The grant to Frimley CC to was to purchase a new roller.

The grant to Kingston Council to was to help fund a ball stop netting project.

The grant to Effingham CC to was to help fund an outfield project.

The grant to Walton on Thames CC to was to help fund a Flicx Pitch project

The grant to Hampton Hill CC to was to help fund an outfield and training strip development project.

The grant to Croydon CC to was to purchase a new roller.

The grant to Purley CC to was to help fund a Ball Stop Netting project.

The grant to Pirbright CC to was to help fund junior cricket league start-up costs designated by the Trustees in 2019/20.

The ECB top up grant was unutilised and the funds re-designated to the grant fund. No grants were made directly to individuals.

19

The Surrey Cricket Board

Notes forming part of the financial statements for the year ended 30 September 2022 (continued)

6. AUDIT FEES

AUDIT FEES
2022 2021
£ £
Audit fees 9,600 9,600

Audit fees above represent the amount paid by the Charity.

7. STAFF COSTS AND TRUSTEES

Staff costs are as follows:
Wages and salaries
Social security costs
Pension costs
Other staff costs
2022
£
904,049
71,417
64426
4,754
1,044,646
2021
£
680,910
52,086
50,165
3,517
786,678

The average number of staff employed during the year was 53 (2021: 36).

During the year there was only one employee whose emoluments fell between £80,000 and £89,999 to be key management personnel (2021: one) within the Charity. Total emoluments to key management personnel aggregated to £83,620 (2021: £80,500) including pension contributions of £7,260 (2021: £7,000) to a money purchase scheme.

No Trustee or person with a family or business connection with a Trustee received remuneration in the period, directly or indirectly, from the Charity. No Trustee received reimbursement for out of pocket expenses incurred during the period (2021: None), nor were any expenses paid by the Charity on their behalf (2021: none).

8. DEBTORS

Trade debtors
Other debtors
Prepayments and accrued income
2022
£
40,549
3,585
61,733
105,867
2021
£
19,903
-
41,243
61,146

All debtors relate to General funds and are recoverable within one year.

20

The Surrey Cricket Board

Notes forming part of the financial statements for the year ended 30 September 2022 (continued)

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other creditors
Deferred income
Grants payable
Other tax and social security
General
Funds
2022
£
Designated
Funds
2022
£
59,668
-
75,295
-
151,107
-
-
62,099
20,465
-
306,535
62,099
Restricted
Funds
2022
£
-
-
-
-
-
-
Total
Funds
2022
£
59,668
75,295
151,107
62,099
20,465
368,634
Total
Funds
2021
£
37,876
70,041
168,297
46,565
18,190
340,969

In the prior year, all trade creditors related to general funds with the exception of £46,565 of grants payable, which related to designated funds.

which related to designated funds.
Brought Recognised Additions Carried
forward in year in year forward
2021 2022 2022 2022
Deferred income £ £ £ £
Course income 168,297 168,297 151,107 151,107

21

The Surrey Cricket Board

Notes forming part of the financial statements for the year ended 30 September 2022 (continued)

10. RESTRICTED FUNDS

At 1 October
2021
£
Income
£
Expenditure
£
CtS School Core
6,136
111,863 (116,800)
ECB Coach Education Subsidies
5,000
28,157
(8,140)
CtS Girls Secondary School
-
5,000 (4,541)
CtS Compete Secondary School
1,451
- (1,451)
CtS Street Core - Youth
2,871
93,823 (96,694)
CtS Street Core – Young Adult
2,552
42,452 (45,004)
Woking Bedser Scholarship
20,297
3,500 (5,062)
ECB South Asian Grant
-
63,355 (61,488)
CtS Covid Recovery Primary School
3,109
-
(3,109)
Disabilities Cricket – Lord’s Taverners
-
40,915 (39,432)
Dynamos Schools Competition
-
6,486 (6,486)
Dynamos Sky Funded Programme
-
18,000 (14,891)
OSCA Awards Grant
4,880
19,400 (18,499)
ECB Women & Girls Strategic Income
25,910
55,743 (65,102)
Surrey Senior Cricketers Association
2,000
- (2,000)
Coach Development Support
-
5,200 (260)
Community Hubs Chris Turpin Grant
582
7,500 (2,182)
CtS Street Development Programme
-
10,000 (900)
Women & Girls Secondary School
-
16,822
-
Disabilities Grant Berkeley Homes
-
5,000 (5,000)
Street Child United
-
47,450 (4,770)
Disabilities Tackling Inequalities Fund
-
2,453 (2,453)
Women & Girls Wembley Stadium
Trust Grant
3,431
- (3,431)
Youth Cricket Legacy Fund
167,600
- -
Junior League Legacy- NEC
13,819
- -
Surrey Trust Legacy Income
6,128
- -
Surrey Junior Championship
3,001
62,767 (57,067)
Total restricted funds
268,767
645,885 (564,761)
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
At
30 September
2022
£
1,199
25,017
459
-
-
-
18,735
1,867
-
1,483
-
3,109
5,781
16,551
-
4,940
5,900
9,100
16,822
-
42,680
-
-
167,600
13,819
6,128
8,701
349,891

CtS School Core provides funds for the running of coaching courses in a variety of locations throughout Surrey and Greater London.

ECB Coach Education funds are subsidies awarded to individuals to help pay towards training costs. The ECB Coach Education Grant was given to support the employment of a Coach Development Manager in the county.

CtS Girls Secondary School Programme funds cricket coaching and leadership development for girls aged 11-16. The programme aims to help them build and sustain a positive relationship with sport and physical activity through cricket and to develop key employability and leadership skills.

CtS Compete Secondary School provides funds for boys and girls secondary school indoor and outdoor inter

or intra school ‘softball’ cricket competitions.

CtS Covid Recovery Primary School provides funds to support schools and local communities with a programme that uses cricket to support with the recovery from Covid 19 by providing new and enhanced opportunities. The focus is to get children active over the summer.

CtS Street Core – Youth and Young Adult provides funds for the running of coaching courses in a variety of locations throughout Greater London.

22

The Surrey Cricket Board

Notes forming part of the financial statements for the year ended 30 September 2022 (continued)

10. RESTRICTED FUNDS (CONTINUED)

The Woking Bedser Scholarship grant funding provides schools based coaching programmes in the Borough of Woking and scholarships for additional support and coaching.

The ECB South Asian grant provides funding to support engagement with the South Asian Communities within the London boroughs and to run cricket coaching and education programmes within their communities.

Disabilities Cricket Lords Taverners funds to support grassroot disabilities cricket in Surrey.

Dynamos Sky Funded Programme provides free places for inner city children to take part in the Dynamos programme.

The Charity runs a new entry level programme for 5-8year-olds called All Stars Cricket, which is part of ECB’s new Cricket Unleashed strategy. It is based at local cricket clubs or community hubs and is designed to be an excellent first experience for children in the game.

OSCA Awards Grant funds is for volunteer rewards and recognition distributed by the ECB to celebrate the work of volunteers within the county.

The ECB Women and Girls Strategic funding is to support specifically for workforce to deliver against the Transform Women and Girls’ Cricket stand of inspiring generations. The core funding plans for women’s and girls’ to support long term growth and sustainability of the cricket.

The Surrey Senior Cricketers Association provides playing opportunities for over 50 cricketers.

The Chris Turpin Grant funds a disability community hub in Walton on Thames.

CtS Street Development Programme - This is aimed at getting more talent players from our Street programme transitioning into playing hard ball cricket.

Disabilities Grant Berkeley Home This grant has allowed one of our disability team to be paid for support coach work to help his cricket and personal development.

Street Child United has invited Surrey Cricket Foundation to provide Team England for the Street Child United Cricket World Cup in India in 2023.

Disabilities Tackling Inequalities Fund Funding secured for the Sutton Mencap project for 2022.

The Women and Girls Wembley Stadium Trust Grant was given in support of a coaching programme for girls which ran in secondary schools.

The Youth Cricket Legacy Fund was formed from the proceeds of a donation to the Charity for the purpose of developing junior cricket in the County.

The Junior League Legacy NEC fund was given to support junior cricket activities.

The Surrey Trust Legacy was established to fund the administration of junior competitions in Surrey.

The Surrey Junior Championship is in support of the new structure that is being implemented across all of the junior leagues in the county.

A comparative restricted funds note for the year ended 30 September 2021 is displayed in note 18.

23

The Surrey Cricket Board

Notes forming part of the financial statements for the year ended 30 September 2022 (continued)

11. DESIGNATED FUNDS

Jim Laker Scholarship
Grants Fund
Ken Barrington Fund
Surrey Cricket Groundsman’s
Association
Sports Fusion
Total designated funds
At 1 October
2021
£
7,567
141,672
11,074
17,562
5,000
182,875
Income
£
-
-
-
3,220
-
3,220
Expenditure
£
-
(94,345)
(5,000)
-
-
(99,345)
Transfers
£
At
30 September
2022
£
-
7,567
85,000
132,327
-
6,074
-
20,782
-
5,000
85,000
171,750

The Jim Laker Scholarship fund provides financial assistance to promising spin bowlers in the county of Surrey and the Greater London area to help fund their coaching and development.

The Grants Fund provides grants to schools, clubs and other institutions in the county of Surrey and Greater London principally to help fund regeneration and development of sports facilities.

The Ken Barrington Fund was bequeathed by Anne Barrington and will be utilised for specific projects in his memory.

The Surrey Cricket Groundsman’s Association supports development of facilities by providing cricket clubs in Surrey with access to machinery and equipment.

Sports Fusion currently provides the Surrey Cricket Board with an online booking and payment service for all its cricket coaching courses.

The trustees have designated to transfer £85,000 from unrestricted general funds to designated funds to utilise the funds towards grants awarded. This grant funds can utilise to improve the facility at various county clubs. A comparative designated fund note for the year ended 30 September 2021 is displayed in note 19.

24

The Surrey Cricket Board

Notes forming part of the financial statements for the year ended 30 September 2022 (continued)

12. RECONCILIATION OF NET INCOME TO CASH GENERATED BY OPERATIONS

Net Income for the year
Adjustments for:
Interest receivable
Operating cash flow before movement in working capital
Increase in debtors
Increase/(Decrease) in creditors
Cash generated for/(used in) operating activities
2022
£
67,870
-
67,870
(44,721)
27,665
50,814
2021
£
25,903
-
25,903
(43,795)
(15,300)
(33,192)

13. TAXABLE STATUS

No liability to UK corporation tax arises from these accounts as the charity has no liability to corporation tax on its charitable activities under the Corporation Tax Act 2010 or section 256 of the Taxation for Chargeable Gains Act 1992 to the extent surpluses are applied to its charitable purpose.

14. CONTINGENT LIABILITIES

There were no contingent liabilities as of 30 September 2022 (2021: none).

15. CAPITAL COMMITMENTS

The Charity had no capital commitments as of 30 September 2022 (2021: none).

16. RELATED PARTIES TRANSACTIONS

There are no related parties’ transactions which require disclosure.

25

The Surrey Cricket Board

Notes forming part of the financial statements for the year ended 30 September 2022 (continued)

17. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

Notes
Income from
Grants and donations
2
Charitable activities
3
Total income
Expenditure On
Raising funds
Charitable activities
Total expenditure
4
Net income/(expenditure)
before transfers
Transfers between funds
Net movements in funds
Total funds brought forward at
1 October 2020
Total funds carried forward
at 30 September 2021
Unrestricted Funds
General
Funds
2021
£
Designated
Funds
2021
£
507,621
-
239,852
1,190
747,473
1,190
(36,495)
-
(608,755)
(58,028)
(645,250)
(58,028)
102,223
(56,838)
(75,000)
75,000
27,223
18,162
375,830
164,713
403,053
182,875
Restricted
Funds
2021
£
350,707
45,150
395,857
-
(415,339)
(415,339)
(19,482)
-
(19,482)
288,249
268,767
Total
Funds
2021
£
858,328
286,192
1,144,520
(36,495)
(1,082,122)
(1,118,617)
25,903
-
25,903
828,792
854,695

26

The Surrey Cricket Board

Notes forming part of the financial statements for the year ended 30 September 2022 (continued)

18. RESTRICTED FUNDS 2021 COMPARATIVE

At 1 October
2020
£
Income
£
Expenditure
£
CtS School Core
16,166
84,835
(94,865)
ECB Coach Education Subsidies
972
5,000
(972)
CtS Girls Secondary School
-
2,310
(2,310)
CtS Compete Secondary School
-
2,035 (584)
CtS Street Core - Youth
2,459
56,006
(55,594)
CtS Street Core – Young Adult
9,786
5,884
(13,118)
Woking Bedser Scholarship
22,753
3,500
(5,956)
ECB South Asian Grant
8,352
42,500
(50,852)
CtS Covid Recovery Primary School
-
5,255
(2,146)

Disabilities Cricket – Lord’s Taverners
-
19,686
(19,686)
Lambeth Council Community Project
-
26,706
(26,706)
ECB All Star Grant
-
9,900
(9,900)

OSCA Awards Grant
-
19,200 (14,320)
ECB Women & Girls Strategic Income 43,497
40,647
(58,234)
Surrey Senior Cricketers Association
4,000
-
(2,000)
Community Hubs Peter Harrison Grant
3,994
-
(3,994)
Community Hubs Chris Turpin Grant
3,296
-
(2,714)
Lambeth Disability Youth Grant
1,505
-
(1,505)
Women & Girls Wembley Stadium
Trust Grant
5,192
4,500
(6,261)
Youth Cricket Legacy Fund
152,000
15,600
-
Junior League Legacy- NEC
13,819
-
-
Surrey Trust Legacy Income -
7,143
(1,015)
Surrey Junior Championship
458
45,150
(42,607)
Total restricted funds
288,249
395,857
(415,339)
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
At
30 September
2021
£
6,136
5,000
-
1,451
2,871
2,552
20,297
-
3,109
-
-
-
4,880
25,910
2,000
-
582
-
3,431
167,600
13,819
6,128
3,001
268,767

27

The Surrey Cricket Board

Notes forming part of the financial statements for the year ended 30 September 2022 (continued)

19. DESIGNATED FUNDS 2021 COMPARATIVE

Jim Laker Scholarship
Grants Fund
Ken Barrington Fund
Surrey Cricket Groundsman’s
Association
Sports Fusion
Special Projects Fund
University Programme
Secondary School Activities
Total designated funds
At 1 October
2020
£
7,567
94,000
11,074
17,510
5,000
20,000
494
9,068
164,713
Income
£
-
-
-
1,190
-
-
-
-
1,190
Expenditure
£
-
(56,890)
-
(1,138)
-
-
-
-
(58,028)
Transfers
£
At
30 September
2021
£
-
7,567
104,562
141,672
-
11,074
-
17,562
-
5,000
(20,000)
-
(494)
-
(9,068)
-
75,000
182,875

28