2022-08-31-accounts

(a company limited by guarantee)

‘The Yorkshire Cricket Foundation’

Trustees’ Report and Financial Statements

For the year ended 31 August 2022

Company number 06934670

Registered charity in England 1130878

The Yorkshire Cricket Foundation

Charity information

LEGAL AND ADMINISTRATIVE DETAILS

Charity number:	1130878
Company registration number:	06934670 (Limited by Guarantee)
Registered office:	The Clean Slate Pavilion
	Headingley Cricket Ground
	Kirkstall Lane
	Leeds
	LS6 3DP
Trustees:	C Darnbrook (Chair)
	D Edmundson (Vice Chair)
	C Philpott (Senior Independent Director)
	S Walton
	M Morgan
	J Clarke
	V Arthur
	J Jackson
	A Bashir
	D Temperton
	T Khan
	S Pascoe
Bankers:	HSBC Plc
	City Branch
	33 Park Row
	Leeds
	LS1 1LD
Auditor:	Azets Audit Services Limited
	33 Park Place
	Leeds
	LS1 2RY

The Yorkshire Cricket Foundation

Contents

Trustees’ Report………………………………………………………………………………1 Statement of Trustees’ Responsibilities……………………………………………………..14 Independent Auditor’s Report……………………………………………………………….15 Statement of Financial Activities……………………………………………………………19 Balance Sheet………………………………………………………………………………..20 Statement of Cash Flows…………………………………………………………………….21 Notes to the Financial Statements……………………………………………...……………22

The Yorkshire Cricket Foundation

Trustees’ Report for the year ended 31 August 2022

The Trustees, who are also Directors for the purposes of company law, present their annual report together with the financial statements for the year ended 31 August 2022 which are also prepared to meet the requirements for a director’s report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Articles of Association 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).

Reference and administrative details of the Charity, the Trustees, and advisers

The Charity Information page forms part of this Trustees’ Report.

Structure, governance, and management

Governing document

The Charitable Company was incorporated as The Yorkshire Cricket Foundation “YCF” on 15 June 2009 and commenced trading on 31 July 2009. The Yorkshire Cricket Foundation is a charity registered in England and Wales and is constituted as a company limited by guarantee and is governed by its own Memorandum and Articles of Association which were signed on 23 July 2009.

Board of Trustees and Directors

The Trustees of the Charitable Company who served during the year were:

C Darnbrook (Chair) D Edmundson (Vice Chair) C Philpott (Senior Independent Director) S Walton M Morgan J Clarke (Appointed October 2022) V Arthur (Appointed October 2022) J Jackson (Appointed October 2022) A Bashir (Appointed October 2022) D Temperton (Appointed October 2022) T Khan (Appointed October 2022) S Pascoe (Appointed October 2022) Y Mohammed (Resigned October 2022) A Watson (Resigned August 2022) H Malik (Resigned January 2022) R A Smith (Resigned December 2021)

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The Yorkshire Cricket Foundation

Trustees’ Report for the year ended 31 August 2022

Appointment of Trustees

A maximum of 12 Trustees may be appointed, with not more than being employees, directors or officers of the Yorkshire County Cricket Club. Trustees shall serve for a three-year term and may serve for a maximum of three terms except in exceptional circumstances, where Trustees must be re-appointed on an annual basis. The Trustees shall appoint one of themselves to be Chair. The Chair shall hold office until they shall cease to be a Trustee or for such shorter period as the Trustees may decide.

Trustee induction and training

Trustees undertake an induction which includes a full briefing on the finances of the Charitable Company, an overview of the structure of cricket within Yorkshire, an induction meeting with the Operations Group and a visit to one or more projects that are operated or funded by the Charitable Company.

Insurance effected for Trustees and Directors

Trustees’ indemnity insurance has been taken out by the Charitable Company. The indemnity insurance protects both the Charitable Company and its Trustees from losses arising from neglect or default by the Trustees, employees or other agents of the Charitable Company.

Trustee remuneration

No Trustees, or person with a family or business connection with a Trustee, received remuneration in the year, directly or indirectly, from the Foundation (2021: £nil).

Remuneration Policy

Remuneration of the employees is determined by the Board of Trustees. The pay structure for all employees and the level of any annual cost of living increase, takes into account appropriate benchmarks and prevailing inflation rates.

Management

The day to day running of the Charitable Company is delegated to the Foundation Managing Director. Assisting with the running of the organisation are several managers covering Education, Health and Wellbeing, Participation and Heritage alongside four Project Officers who oversee many of the Foundation’s initiatives and events. The Foundation receives a lot of support from the Yorkshire Cricket group which includes Yorkshire County Cricket Club, Yorkshire Cricket Board as well as Yorkshire Cricket Foundation.

During the year, the Charitable Company operated with the following sub committees:

• Remuneration Committee – The Chair is C Darnbrook and other members of the committee are D Edmundson and S Walton. The committee is responsible for setting the remuneration paid to all employees.

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Trustees’ Report for the year ended 31 August 2022

• Nominations Committee – The Chair is C Darnbrook and other members of the committee are C Philpot and the managing director W Saville. Y Mohammed also served on the committee during the year prior to his resignation as a Trustee in October 2022. The committee is responsible for the nomination of new Trustees to the Board.

• Audit Committee – D Edmundson is the chair and the only member of the committee in the year. The committee is responsible for the appointment of Auditors and annual audit process.

• Fundraising Committee – This is chaired by C Darnbrook and other members are D Edmundson, C Philpot and S Walton. H Malik and Y Mohammed also served the committee prior to their resignations. The committee is responsible for the fundraising activities of the Charitable Company.

Risk management

The Trustees have paid particular attention to the risks faced by the Charity and looked at implementing measures to mitigate or reduce these risks. A risk register for the Charity is currently being developed to identify and score risks based on impact and likelihood but the key risks faced by the Charity are:

• Developing an over reliance on the Emerald Foundation as a source of unrestricted funds. To mitigate this the relationship is managed so as to ensure their continued support but the Charity also continuously looks for new and diverse income sources, particularly of an unrestricted nature. In the year the donation accounted for 6% of total income (2021: 8%).

• Visibility of financial information for managers. To help increase this, the accounts are now produced on a cloud-based accounting solution which gives greater financial visibility.

• Recruitment and retention of high-quality employees to deliver programmes effectively and efficiently.

• Potential reputational damage in the event of an unanticipated negative event.

The Trustees conduct a review of the effectiveness of internal control systems and processes on an annual basis. The Trustees feel that the systems and processes in place are sufficient and effective.

About the Yorkshire Cricket Foundation.

The Yorkshire Cricket Foundation is the official charity and community arm of Yorkshire County Cricket Club. We are a registered charity that delivers community projects across the county. Using the power of cricket, the Foundation aims to make a lasting, positive impact on the lives of those living in Yorkshire.

To deliver our work, the Yorkshire Cricket Foundation works closely with Yorkshire County Cricket Club, the Yorkshire Cricket Board, Pro Coach, and other key partners. All our work falls under four core themes, which are:

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Education Heritage Health & Wellbeing Participation

“2022 was another significant year for The Yorkshire Cricket Foundation. As we came out the other side of the pandemic and the cost-of-living crisis took hold, our community work had never been more important and the need across the county had increased significantly.

Despite the uncertainty that brought, I am very proud of the work the team did and the impact we as a charity managed to have. Our work focuses on underrepresented groups and providing opportunities to those that often wouldn’t be able to access them otherwise, as we continue to strive for our vision of “Community without Boundaries”.

Throughout the year there have been many highlights and ways we have supported the communities through tough financial times. Our Crick-Eat programme has provided over 5,000 meals to young people during school holidays and provided a safe space to play cricket. We are incredibly fortunate to have the support of Morrisons, which along with other partners will carry on in to 2023. The Yorkshire Cricket College continues to go from strength to strength. The college team which included excellent coaching from Pro Coach and tutors from our education partner SCL, worked incredibly hard and achieved fantastic results, with 100% pass rate maintained and 76% achieving distinction grades. This resulted in the college been selected as one of The Cricketers top 100 schools once again in 2022.

Partnerships have been key and we were incredibly fortunate to partner with Zero Waste Leeds to launch our cricket kit recycling scheme Cric-Kit, aiming to reduce waste and remove barriers to playing the sport. The response for the launch was fantastic with over 1,000 items donated with the first appeal.

Engagement with our diverse communities continues to grow in-particular in Leeds, Bradford, Kirkless and Sheffield. We have been delighted to bring on board two new programmes in 2022. Desi Women Dream Big, a project designed to engage South Asian Females in coaching cricket has to far trained 44 women with a further 132 on the waiting list. We have also been fortunate to secure funding to run the ACE programme in Sheffield. ACE aims to engage young people from African and Caribbean heritage.

Telling the story of the Foundations work and the impact we have has always been critical and an area we prioritised in 2022 to raise awareness and I am delighted with the significant rise in coverage in print, online and in the written press.

Moving forwards in 2023 we are focussed on growing our work further and ensuring we have an offer that is open and accessible to all. We will target unreached groups and diverse communities, making sure there is equality of opportunity for everyone to enjoy, learn and take part. This will be backed up by a culture of integrity, inclusion and insight at the heart of everything we do.”

Will Saville – Managing Director, The Yorkshire Cricket Foundation

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Trustees’ Report for the year ended 31 August 2022

A year in the life of YCF…2021/22 Highlights

The Yorkshire Cricket College selected as one of the top schools for cricket in the UK The Yorkshire Cricket College has been named in the top 100 senior schools category, as part of the prestigious “The Cricketer Schools Guide 2023”, which also includes the top 50 prep/junior and the top 20 all-girls schools for cricket.

The Yorkshire Cricket College partners with Vertu Motors

We were delighted to welcome Vertu Motors as a partner of the Yorkshire Cricket College. The partnership included a 17 seater minibus and funding to support students with additional qualifications and hardship funds.

Cric-Kit

The cricket kit recycling scheme has been a huge hit. The launch saw 1,100 items donated and then distributed. Crick-Eat partners with Morrisons to help combat holiday hunger which is an increasing issue in our communities. Cricket coaching, meals and safe spaces are provided for young people with a total of 5,300 meals given out.

Reminiscence sessions help tackle isolation

During the pandemic the weekly sports reminiscence sessions held on zoom have attracted 850 attendances across 76 sessions, particularly engaging older adults at risk of isolation.

Our Impact

Health & Wellbeing

Supporting people in Yorkshire’s communities to lead healthier, happier lives. Taking a life course approach, we will improve physical, mental and social health to improve wellbeing outcomes, focusing on specific areas of health across the lifespan.

Volunteer Programme

Why do we have a Volunteer Programme?

Volunteering in sport has a multitude of benefits for individuals, including mental and physical health, individual development, social and community development and economic development. We want to empower more people through meaningful and enjoyable volunteering opportunities to become involved with the charities aims, imparting their experiences and knowledge on service delivery, as well as developing personally through being involved with social action.

As the charity of a major sports club, we are in a fortunate position whereby we can offer opportunities to volunteer in many different environments such as community, workplace or in the arena of professional sporting events.

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Trustees’ Report for the year ended 31 August 2022

We promise to create an environment where all volunteers feel welcomed, appreciated, and recognised for their contribution to YCF and Yorkshire’s communities. We want to create a diverse team who all share the same passion for volunteering within Yorkshire’s communities.

What do we do for our volunteers?

We offer opportunities to volunteer on match days, on community programmes and events, as well as offering student placement opportunities. We want to support our volunteers and their ambitions. Our volunteers receive the training they require to complete their role to a satisfactory level and where possible, we offer other relevant training opportunities that may interest them or provide them with a greater knowledge and skill base to perform their voluntary tasks. All voluntary roles are matched to our volunteers, ensuring that the members of our Volunteer Programme are positioned to achieve and succeed.

Total Volunteers this year: 182

Yorkies Welcome Team

What and Why?

Our Yorkies Welcome Team assist on match days at Headingley, Scarborough and York, by offering support to spectators. The role of a Yorkie could include transporting spectators from car parks to gates, welcoming people in at the gate, being on hand around the grounds and helping in the ticket office.

This year we rebranded our match day volunteer team. We want to create a welcoming and inclusive environment for anyone who attends our cricket matches and we want our Yorkies Welcome Team to reflect that too! We worked hard to make the team as appealing as possible to those from all communities, placing particular focus on increasing the number of women volunteering with us.

The Yorkies Welcome Team uniform changed to ‘hot pink’ which tied into YCCC’s Respect Campaign, with uniform including “hello” in all languages spoken by the Test Nation teams. Our Yorkies also wore badges each fixture showing any additional languages they spoke.

Facts

• 90% of Yorkies said they would want to be a Yorkie again

• 100% of Yorkies who took part in our post season survey said they would recommend being a Yorkie to a friend

• Over 95% Saying their contribution adds to the match day experience giving them the meaningful experience we hope to provide with all of our our volunteering opportunities.

Figures Total Yorkies: 92 Total Fixtures: 21 Total Yorkie Volunteering Hours: 1263

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Trustees’ Report for the year ended 31 August 2022

Desi Women’s Dream Big

What and Why?

Dream Big Desi Women is a programme focused on giving south Asian females a chance to get involved in cricket and tackle the taboo that they can’t be in sports! Dream big provides new opportunities and active-long term change. The programme builds confidence and inspires women to make a positive impact on their lives by giving them training opportunities to build on themselves, children, and careers.

Dream Big has impacted the women in the most positive way, they have found a new lease of life coming to training. It gives them a new independence! I meet so many great people in this role and when I speak to them, they all carry a title that is for someone else for example, I’m a mother, I’m a wife, I work hard. It’s very rare anyone tells me they do something for themselves, so I want this to be something solely for themselves.

Figures Total Volunteers Trained: 52 Total Volunteers Signed up to complete training: 43 Total Expression of Interest: 106

Crick-EAT

What and Why?

Using the power of sport, we teamed up with Morrisons to offer school holiday support to families and children living in West Yorkshire through our healthy holidays programme, CrickEAT.

Areas of Leeds and Bradford are home to some of the most in need, with almost 22% of children in Bradford and 21% of children in Leeds living below the poverty line. The average family is only ever one month away from needing financial support, and after the past 18 months CrickEAT is needed more than ever.

Aligning to Marcus Rashford’s recommendations to Government, a typical day at Crick-EAT includes two hours of cricket delivered by qualified cricket coaches, a free lunch provided by Morrisons, and free toothbrushes and toothpaste kindly provided by Palmolive.

Figures Total Meals: 5,265 Total Hubs: 6 across 3 school holidays (February, Easter and Summer) Total Sessions: 108 Total Volunteers: 5

Catch Up Club

Catch Up Club has been delivered in partnership with Leeds Peer Support and YCF since 2015. This project works with those who are living with dementia, with Yorkshire Cricket having “working towards becoming Dementia Friendly” status. We provide a social opportunity for all,

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Trustees’ Report for the year ended 31 August 2022

including coffee and catch ups, walking cricket, quizzes, garden games and other fun activities! We were delighted to have Catch Up Club return to YCF post Covid earlier this year.

Mental Health

• Working with Opening Up Cricket, 3 workshops were delivered to 21 employees at Yorkshire Cricket including Mindfulness and how to spot the signs of poor mental health in those closest to us.

• 7 people have trained in Mental Health related courses through our offer with The Skills Network.

Education

Yorkshire Cricket College

The award-winning Yorkshire Cricket College offers two brilliant qualifications for students aged 16-18 years old:

• NCFE Level 3 Extended Diploma In Sport

• Level 3 BTEC In Business

Both courses are delivered exclusively at Headingley Stadium, working in partnership with education provider SCL and delivery partner Pro Coach.

The Yorkshire Cricket Foundation’s educational programmes aim to utilise the power of cricket, the inspirational environment and world class facilities at Headingley to give the participants an unforgettable educational and cricketing experience.

The educational offer is aimed towards students aged 16-18 years old looking for a nontraditional educational environment. Cricket is used to holistically develop the students by developing teamwork skills, enhancing self-confidence, leadership ability and autonomy. Furthermore, the cricket sessions are a motivation to complete assignments on time and ensure a mature attitude in the classroom.

Outside of the classroom and training setting, the Yorkshire Cricket College provides unique personal development opportunities through extracurricular qualifications, work experience and volunteering at major events across the summer.

Our principal aim is to provide the best possible education for our learners. Small class sizes enable our tutors to spend quality time working with their students, ensuring they are fulfilling their potential during the two-year programme.

The low staff to student ratios continue into the practical sessions. Our level 3 coaching team have years of experience and ensure that training is always engaging and focusing on the holistic development of our learners.

At the Yorkshire Cricket College, we strive to provide a rounded experience where our students grow academically, opening doors to higher education or a successful career. We aim to develop

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Trustees’ Report for the year ended 31 August 2022

their cricketing ability and understand that the harder they work, the more rewarding their achievements will be. Finally, we help students know their best options and next steps after graduation.

These pathways will of course vary, however through work experience inside Yorkshire Cricket, regular tutorials and Q&A sessions with a variety of speakers, our students leave us wellinformed and more equipped for adult life than they were when they walked through the doors for the first time.

The college was once again selected in The Cricketer ‘Top 100 Cricket Schools’ and alongside this, we welcomed 50 new students in September, our biggest intake by far.

College Stats

• 100% pass rate

• 72% achieve distinction or distinction

• 65% progress to university

• 200+ hours of coaching/sporting excellence per academic year

Participation

Through our participation programmes the Yorkshire Cricket Foundation is engaged over 22,000 people across a variety of programmes from Pop Up Cricket, Walking Cricket and Wicketz, to core cities, Cric-Kit and Enjoy Cricket.

Pop Up Cricket

What is Pop Up Cricket Pop-Up Cricket aims to introduce cricket to children between the age of 6 and 13 who may not have had the opportunity, resources or facilities to pick up a bat and ball and play Cricket in the past. It is a fun style of cricket that gets everyone involved without it being too serious.

Who it targets and benefits When looking for the facilities to hire for the project, we purposefully avoid cricket grounds, instead favouring multi-use games areas (MUGAs), playing fields and parks in a bid to reach new audiences who may have an interest in playing but don’t necessarily feel comfortable in going down to their local club. These locations are frequently used and are located at the heart of local community. The centres chosen are in areas of deprivation or remote locations where the opportunity to play and practice in a formal setting may not be possible or environmental apathy may prevent play in a formal structure. Funded by the Charitable Youth Trust, the sessions are run by Yorkshire Cricket affiliated coaches. Children do not need to signup, register or pay to attend the sessions; they are free to anyone who wishes to participate.

What is it designed to do - It is designed to give children that wouldn’t necessarily be able to play cricket, play cricket. It is a great activity that gives them something to do on an evening or on the weekend. It is also a great introduction to the game and is designed to let them go on further with their cricket journey. Pop Up Cricket has helped establish Hubs for sessions like Wicketz. Pop Up has been used as a tool to introduce cricket into the community to see if there

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Trustees’ Report for the year ended 31 August 2022

is initial engagement and interest, once this is established, Wicketz and Enjoy Cricket will then come into that community and create a hub for children to come and play cricket all year round.

How its helped other Projects This year Wicketz looked to create a new hub in the LS9 area, we used Pop Up Cricket to establish initial interest and engagement as well as to find relevant facilities. We set up these sessions in two areas of interest, one being trinity academy Leeds and the other Bridge Church Community Center. Both sessions had a great turn out and engagement numbers were high, this laid the foundations to set up a weekly year-round Wicketz Hub at Trinity Academy Leeds. We are still seeing the participants from these original Pop-Up Cricket sessions at the weekly Wicketz sessions.

The impact in 2022 In 2022 Pop Up Cricket was done over 44 times across Yorkshire. In total Pop-Up Cricket introduced 20,170 participants to cricket. This was done over 701 hours and a total of 66 days.

• Pop Up Sessions: 44

• Participants: 20,170

• Hours:701

• Days: 66

What’s next? 2022/23 Priorities

Since the end of the last financial year, we have set the following priorities for 2022/23. Recruit a further 50 students for The Yorkshire Cricket College

The college welcomed 50, new students this September, which was a significant increase from September 2021. The priority is to recruit a further 50 students, taking the total number of students to 100.

Successfully launch a new cricket degree in partnership with Leeds Beckett University In partnership with Leeds-Beckett we have agreed to launch a new degree ‘Applied Sport Studies – In Cricket’. This degree is an ideal follow on from the college, but also provides an excellent opportunity for all to access a degree focussed on the industry of cricket. It re-affirms the Foundations commitment to providing education and work experience opportunities that increase employability.

Develop the ACE Programme in Sheffield

The ACE programme was originally setup by Surrey CCC in 2019 provides talent pathways for young Black players through quality coaching sessions.

It was launched in response to a decline of Black British professional players by 75 per cent in recent years. Black cricketers also make up less than one per cent of recreational players. Following the huge success of the programme we are prioritising developing the programme and model in Sheffield.

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Trustees’ Report for the year ended 31 August 2022

Expand the Cric-Kit programme

Following on from the launch of the Crick-Kit programme we are targeting expansion of the programme across Yorkshire. Our objective is to sign up at least five hubs that will take in cricket kit and equipment and re-use and recycle it within their local community. Sustain and grow Crick-Eat

The Crick-Eat programme has been a huge success with over 25,000 meals distributed to young people over the last two years. Supported by Morrisons, we will secure new funding partners to ensure the programme continues to be sustained and grows further, in 2023.

Financial Review

The statement of financial activities shows a net deficit of income over expenditure of £1,009 ( 2021: £62,426 surplus ). Total net assets at 31 August 2022 amounted to £225,505 ( 2021: £226,514 ), represented by unrestricted funds of £71,094 ( 2021: £108,621 ) and restricted funds of £154,411 ( 2021: £117,893 ).

As with previous years, the Trustees would like to express their appreciation for the continued support of the Emerald Foundation, which has donated £50,000 during the year ( 2021:

£60,000 ). This money has enabled the Charitable Company to maintain the employee numbers and expand the number and reach of projects across the county.

The Charitable Company’s associated undertaking, Pro Coach Yorkshire Cricket Limited, and Pro Coach Yorkshire Cricket Limited’s subsidiary company, Pro Coach Education Limited each made a combined donation of £15,000 (2021: £nil). It is anticipated that a further donation will be received by the Charitable Company during the year ending 31 August 2023.

The investment in Pro Coach Yorkshire Cricket Limited is stated at cost within the accounts as the Foundation has significant influence over the company, rather than control, thus the investment is treated as an associate and not a subsidiary. During the year to 31 August 2022, Pro Coach Yorkshire Cricket Limited generated income of £323,046 (17 Months to 31 August 2021: £389,149) and profit before taxation of £28,780 (17 Months to 31 August 2021: £39,917). As of date of publish, these accounts are yet to be finalised and figures are therefore subject to change.

Pro Coach Education Limited generated income in the year to 31 August 2022 of £118,539 (17 Months to 31 August 2021: £128,785) , and profit before taxation of £53,311 (17 Months to 31 August 2021: £47,774) . As of date of publish, these accounts are yet to be finalised and figures are therefore subject to change.

The Charitable Company is expected to continue as a going concern into the future.

Reserves policy

The reserves policy aims to ensure that the Charitable Company’s core activities could continue

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during a period of unforeseen difficulties. As such, a proportion of resources should be maintained in a readily realisable form.

The Trustees consider free reserves to be those assets that could be converted into cash in the short term should the need arise (net current assets).

The Charitable Company does not own any land, and currently has relatively small overheads – namely the salary costs of the full-time employees. It provides funding to projects and initiatives based on funds that are currently held or have been committed.

The Charitable Company is very fortunate insofar as the Emerald Foundation has made large unrestricted donations. The Trustees feel that wherever possible, new projects and initiatives should be self-financing and sustainable. The Trustees feel that for the short term, the unspent Emerald Foundation donation should support the overhead costs of running the Charitable Company, the creation of a new website and, raising the Charitable Company’s profile. In addition, such funds should also be used to provide seed funding to projects that otherwise would not be able to be financially viable.

The Trustees continue to maintain unrestricted reserves sufficient to meet a minimum of 6 months of forward committed non-discretionary cash expenditure. Predominately this is the payroll cost of employees who are not employed to work on specific projects. This currently equates to £109,998 and at 31 August 2022, unrestricted free reserves stood at £71,094 ( 2021: £108,620) . Employee payroll costs working on specific projects are covered by grants which are treated as restricted funds.

Whilst the free reserves have fallen below the required amount to maintain 6 months of forward committed payroll costs, this is mitigated by the continued support of the Emerald Foundation who have donated £50,000 in late 2022. The Charitable Company continues to be engaged with an external fundraising company who are tasked with finding a generating new funding sources. The calculation of the required level of reserves is an integral part of the Charitable Company’s planning, budgeting and financial reporting cycle.

The Charitable Company also received restricted revenues which are to be used to fund specific projects. In the year these incomes were £208,417 ( 2020: £207,682 ). The main restricted income was as a result of the South Asian Project which continued this year and the Lords Taverners Wicketz Project which continued to operate in Hull and Leeds during the year. Spend on these restricted projects are matched to the restricted income and the Charitable Company is currently carrying forward a total restricted funds balance of £154,411 ( 2021: £5117,893 ).

Investment Powers and Investment Policy

Under the Memorandum and Articles of Association, the Charitable Company has the power to deposit or invest funds in any manner (but to invest only after obtaining advice from an authorised or exempted person within the meaning of the Financial Services Act 1986 and having regard to the suitability of the investments and the need for diversification).

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The Charitable Company does not hold any investment funds other than monetary funds. Cash balances are held within interest earning deposit accounts. All cash balances are on immediate notice to ensure operating requirements can be met. It is unlikely that in the foreseeable future the Charitable Company will have surplus funds to invest in non-monetary assets. This policy will be regularly reviewed.

Trustee Attendance at Board Meetings

Trustee	Actual	Possible
C Darnbrook	5	5
D Edmundson	4	5
C Philpot	5	5
Y Mohammed	5	5
S Walton	3	5
M Morgan	5	5
R Smith	1	2
H Malik	0	2
A Watson	1	5

Disclosure of information to auditor

The Trustees who held office at the date of approval of this Trustees’ report confirm that, so far they are each aware, there is no relevant audit information of which the Charitable Company’s auditor is unaware; and each Trustee has taken all the steps that he ought to have taken as a Trustee to make himself aware of any relevant audit information and to establish that the Charitable Company’s auditor is aware of that information.

Auditor

Azets Audit Services Limited were re-appointed auditor to the charitable company during the year and have expressed their willingness to stand for reappointment at the Annual General Meeting.

Small Company Rules

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. It was approved by the Board and signed on its behalf.

This report was approved on 10 March 2023 and signed on its behalf by:

Caroline Darnbrook Chair of the Board of Trustees

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Statement of Trustees’ responsibilities in respect of the Trustees’ report and the financial statements

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial period. Under that law they have are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charitable Company and of the excess of expenditure over income for that period. In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• assess the Charitable Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern; and

• use the going concern basis of accounting unless they either intend to liquidate the Charitable Company or to cease operations or have no realistic alternative but to do so.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charitable Company’s transactions and 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 responsible for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error, and have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the Charitable Company and to prevent and detect fraud and other irregularities.

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The Yorkshire Cricket Foundation

Independent auditor’s report to the members of The Yorkshire Cricket Foundation (a company limited by guarantee)

Opinion

We have audited the financial statements of Yorkshire Cricket Foundation (“the Charitable Company”) for the year ended 31 August 2022 which comprise the Statement of Financial Activities, Balance Sheet, and related notes, including the accounting policies in note 1. The financial framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the Charitable Company’s affairs as at 31 August 2022 and of its incoming resources and application of resources, including its income and expenditure, for the period then ended;

• have been properly prepared in accordance with UK accounting standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland ; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (“ISAs (UK)”) and applicable law. Our responsibilities are described below. We have fulfilled our ethical responsibilities under and are independent of the Charitable Company in accordance with, UK ethical requirements including the FRC Ethical Standard. We believe that the audit evidence we have obtained is a sufficient and appropriate basis for our opinion.

Going concern

We are required to report to you if we have concluded that the use of the going concern basis of accounting is inappropriate or there is an undisclosed material uncertainty that may cast significant doubt over the use of that basis for a period of at least twelve months from the date of approval of the financial statements. We have nothing to report in these respects.

Other information

The Directors are responsible for the other information, which comprises the Trustees' Annual Report. Our opinion on the financial statements does not cover the other information and, accordingly, we do not express an audit opinion or, except as explicitly stated below, any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether, based on our financial statements audit work, the information therein is materially misstated or inconsistent with the financial statements or our audit knowledge. Based solely on that work:

• we have not identified material misstatements in the other information;

• in our opinion the information given in the Trustees' Annual Report, which constitutes the strategic report and the Directors’ report for the financial period, is consistent with the financial statements; and

• in our opinion that report has been prepared in accordance with the Companies Act 2006.

15

The Yorkshire Cricket Foundation

Independent auditor’s report to the members of The Yorkshire Cricket Foundation (a company limited by guarantee)

Matters on which we are required to report by exception

Under the Companies Act 2006 we are required to report to you if, in our opinion:

• the Charitable Company has not kept adequate accounting records or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of Trustees’ remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit; or

• the Trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a strategic report.

• We have nothing to report in these respects.

Trustees’ responsibilities

As explained more fully in their statement set out on page 18, the Trustees (who are also the Directors of the Charitable Company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view; such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error; 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 they either intend to liquidate the Charitable Company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities

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.

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.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

16

The Yorkshire Cricket Foundation

Independent auditor’s report to the members of The Yorkshire Cricket Foundation (a company limited by guarantee)

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

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, through discussion with the trustees and other management, and from inspection of the Charitable Company’s regulatory and legal correspondence. We discussed with the trustees and other management the policies and procedures regarding compliance with laws and regulations. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance during the audit.

The Charitable Company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related charities legislation), pensions legislation, taxation legislation and further laws and regulations that could indirectly affect the financial statements, comprising environmental, health and safety and employment legislation, and, in the current climate, Covid regulations. We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the trustees and other management and inspection of regulatory and legal correspondence, if any. These procedures did not identify any potentially material actual or suspected non-compliance.

To identify risks of material misstatement due to fraud we considered the opportunities and incentives and pressures that may exist within the Charitable Company to commit fraud. Our risk assessment procedures included: enquiry of trustees and other management to understand the high-level policies and procedures in place to prevent and detect fraud, reading Board minutes and considering performance targets and incentive schemes in place for management. We communicated identified fraud risks throughout our team and remained alert to any indications of fraud during the audit.

As a result of these procedures, we identified the greatest potential for fraud in the following areas:

• income recognition and in particular the risk that income is recognised in the wrong reporting period, or that restricted income is not correctly recognised as such; and

• • subjective accounting estimates.

These fraud risks arise due to a potential desire to present results in a differing light to meet management objectives.

17

The Yorkshire Cricket Foundation

Independent auditor’s report to the members of The Yorkshire Cricket Foundation (a company limited by guarantee)

As required by auditing standards we also identified and addressed the risk of management override of controls.

We performed the following procedures to address the risks of fraud identified:

• identifying and testing high risk journal entries through vouching the entries to supporting documentation.

• assessing significant accounting estimates for bias; and

• testing the recognition of income and in particular that it was appropriately recognised or deferred.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.

In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect noncompliance with all laws and regulations.

The purpose of our audit work and to whom we owe our responsibilities

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 its members as a body, for our audit work, for this report, or for the opinions we have formed.

Jessica Lawrence (Senior Statutory Auditor) For and on behalf of Azets Audit Services Limited

Chartered Accountants Statutory Auditor 33 Park Place Leeds LS1 2RY

18

The Yorkshire Cricket Foundation

Statement of Financial Activities (incorporating the Income and Expenditure Account) for the year ending 31 August 2022

				Total year	Total year
		Unrestricted	Restricted	ended 31	ended 31
	Note	funds	funds	August 2022	August 2021
		£	£	£	£
Income from:
Donations and Legacies:
Donations, non-performance		304,302	-	304,302	93,022
grants and legacies
Charitable activity:
Coronavirus Job retention		5,077	-	5,077	162,292
scheme
Grants		55,375	208,417	263,792	436,752
Educational Initiatives		261,793	-	261,793	100,768
Total income		626,547	208,417	834,964	792,834
Expenditure on:
Charitable activities:
Provision and promotion of		223,302	65,053	288,355	235,941
facilities
Education – young people		228,050	53,423	281,473	267,617
Education–history and heritage		212,722	53,423	266,145	226,850
Total expenditure	2	664,074	171,899	835,973	730,408
Net movement in funds		(37,527)	36,518	(1,009)	62,426
Funds brought forward		108,621	117,893	226,514	164,088
Funds carried forward	11	71,094	154,411	225,505	226,514

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

A comparative Statement of Financial Position is shown in note 14 to these financial statements

19

The Yorkshire Cricket Foundation

Balance Sheet as at 31 August 2022

Balance Sheet as at 31 August 2022
		Year ended 31	Year ended 31
	Note	August 2022	August 2021
		£	£
Fixed Assets
Tangible fixed assets	5	-	-
Investments	6	1	1
		1	1
Current assets
Cash at bank and in hand		314,488	220,621
Debtors	7	73,738	111,114
		388,226	331,735
Creditors: amounts falling due within one year	8	(162,722)	(105,222)
Net current assets		225,504	226,513
Net assets		225,505	226,514
Income funds and reserves
Restricted income funds	10	154,411	117,893
Unrestricted funds	11	71,094	108,621
		225,505	226,514

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and were approved by the board on 25 January 2023 and signed on its behalf.

The notes on pages 22 – 33 form part of these financial statements.

Caroline Darnbrook Chair of the Board of Trustees

Company registered number: 06934670

20

The Yorkshire Cricket Foundation

Statement of Cash Flows for the year ending 31 August 2022

		Year ended 31	Year ended 31
	Note	August 2022	August 2021
		£	£
Net cash generated by from operating activities	15	93,867	30,511
Cash flows from investing activities			-
Cash flows from financing activities			-
Change in cash and cash equivalents in the period		93,867	30,511
Cash and cash equivalents at the beginning of the period		220,621	190,110
Cash and cash equivalents at the end of the period		314,488	220,621
Analysis of cash and cash equivalents:
Cash at bank and in hand		314,488	220,621

21

The Yorkshire Cricket Foundation

Notes to the Financial Statements for the year ended 31 August 2022

Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Charity Information

Yorkshire Cricket Foundation is a Company Limited by Guarantee and is also a registered charity. The registered office is The Carnegie Pavilion, Headingley Cricket Ground, Kirkstall Lane, Leeds, LS6 3DP. The registered charity number is 1130878 and its company number is 06934670.

Each member of the company has undertaken to contribute such amount as may be required not exceeding £1 to the assets of the Charitable Company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

Basis of preparation

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 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)” (as amended for accounting periods commencing from 1 January 2019).

The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Going Concern

During the year end significant developments have taken place as a result of a racism claim brought against the Yorkshire County Cricket Club. Despite being the charitable arm of the Yorkshire County Cricket Club, the charity has no financial dependency on the Club and it is not believed that the claims against the Club have had any impact on the YCF’s ability to continue its current and planned future operations.

Since March 2020, the UK Government have placed a number of restrictions on businesses as a result of Covid-19 and this has continued to impact the ability of the Foundation to operate as normal. The Foundation has received a reduction in its core funding in the period ending 31 August 2022 and this will continue in the coming period. The Trustees believe that the free reserves are sufficient to cover any deficit for the coming 12 months while other fund-raising opportunities are investigated. Due to this the financial statements are prepared on a going concern basis. This is based on a review of the budget for the next 12 months, the expected available funding due to the continued support of long-standing donors over the next 12 months and a number of additional fundraising opportunities which have already been identified.

22

The Yorkshire Cricket Foundation

Notes to the Financial Statements for the year ended 31 August 2022

Group accounts

The Charitable Company has taken advantage of the exemption in the Charities SORP (FRS 102) from the requirement to prepare consolidated financial statements, on the grounds that it is a small sized group.

Funds accounting

Restricted funds are to be used for a specific purpose laid down by the donor. Expenditure that meets these criteria is identified to the fund, together with a relevant allocation of overheads and support costs.

Unrestricted funds are incoming recourses received that are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charitable Company and which have not been designated for other proposes.

Income

Donation and non performance grants and legacies are included in full upon entitlement.

Revenue grants are credited as income when they are receivable, provided conditions for receipt have been complied with, unless they relate to a specified future period, in which case they are deferred.

Educational initiative income is recognised once received or if, before receipt, there is sufficient evidence to provide the necessary certainty that the income will be received and the value of the incoming resources can be measured with sufficient reliability.

Grants for the purchase of fixed assets are credited to restricted income when conditions for receipt have been complied with.

Direct charitable income represents invoiced sales of goods and services. Income is recognised when goods or services are delivered.

Income from associated undertakings is treated as a donation in the Foundation’s accounts when receipt is deemed probable and the amount can be measured reliably.

Income is deferred:

• where the charitable company has to fulfil conditions before becoming entitled to it,

• where the income is received specifically for expenditure in a future accounting period, or

• where donations, sponsorship and grants are received in anticipation of an event to be held in a future accounting period.

Expenditure

Expenditure, which is charged on an accruals basis, includes the direct cost of the activities. Where costs relate to more than one category, they have been split based on the percentage of income arising from that category.

23

The Yorkshire Cricket Foundation

Notes to the Financial Statements for the year ended 31 August 2022

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs, finance, personnel, payroll and governance costs which support the Trust’s activities. These costs have been allocated between the activity headings.

Employee costs

The costs of the short-term employee benefits are recognised as a liability and an expense where settlement of obligations does not fall within the same period.

Retirement benefits

The Charitable Company contributes to defined contribution pension arrangements on behalf of its employees. Amounts due are recognised in the statement of financial activities in the period to which the contribution relates.

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a maturity within 12 months after the balance sheet date.

Debtors

Debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid net of any discounts due.

Creditors, loans and provisions

Creditors, loans and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfers of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement value after allowing for any discounts which may be due.

Financial liabilities are only derecognised when, and only when, the charity’s obligations are discharged, cancelled or they expire.

Amounts recognised as provisions are best estimates of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.

24

The Yorkshire Cricket Foundation

Notes to the Financial Statements for the year ended 31 August 2022

Tangible Fixed Assets

Individual fixed assets costing £5,000 or more are capitalised at cost.

Tangible fixed assets are stated at cost net of depreciation. Depreciation is calculated to write down the cost less estimated realisable value of tangible fixed assets over their expected useful lives. The rates generally applicable are:

Mobile Cricket Museum 20% straight line

The Foundation owns a mobile cricket museum and the majority of its items are either donated or held as custodian for the ultimate owner of the assets, Yorkshire County Cricket Club. In view of the difficulty in valuing these historical and inalienable assets, no value has been placed on these for the purposes of these financial statements.

Investments

Assets held for investment purposes are valued at cost at the Balance Sheet date.

The Charitable Company has significant influence over Pro Coach Yorkshire Cricket Limited, and Pro Coach Yorkshire Cricket Limited’s subsidiary company, Pro Coach Education Limited. The investment is Pro Coach Yorkshire Cricket Limited is treated as an investment in associated undertakings and is stated at historic cost within these Financial Statements.

Taxation

The Yorkshire Cricket Foundation is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a Charitable Company for UK corporation tax purposes. Accordingly, the Charitable Company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

1. Critical Accounting Estimates and Judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount 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 consider that there are no key estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.

25

The Yorkshire Cricket Foundation

Notes to the Financial Statements for the year ended 31 August 2022

2. Analysis of expenditure on charitable activities

For the year ended 31 August	Provision and	Education:	Education:	2022
2022	promotion of	young people	history &	Total
	facilities		heritage
	£	£	£	£
Costs directly allocated to activities:
Funding awards	47,079	34,587	34,587	116,253
Educational Initiatives	49,697	62,460	43,338	155,495
Events	20,398	13,242	17,036	50,676
	117,174	110,289	94,961	322,424
Support costs allocated to activities:
Insurance	372	372	372	1,116
Promotional material	2,276	2,276	2,276	6,828
Payroll and office support costs	164,215	164,215	164,215	492,645
Other costs	4,320	4,320	4,320	12,960
	171,183	171,183	171,183	513,549
Total expenditure	288,357	281,472	226,144	835,973
For the year ended 31 August	Provision and	Education:	Education:	2021
2021	promotion of	young people	history &	Total
	facilities		heritage
	£	£	£	£
Costs directly allocated to activities:
Funding awards	51,850	44,475	44,475	140,800
Educational Initiatives	45,675	85,946	43,979	175,600
Events	32,687	31,467	32,667	96,821
	130,212	161,888	121,121	413,221
Support costs allocated to activities:
Insurance	288	288	288	864
Promotional material	1,435	1,435	1,435	4,305
Payroll and office support costs	99,675	99,675	99,675	299,025
Other costs	4,331	4,331	4,331	12,993
	105,729	105,729	105,729	317,187
Total expenditure	235,941	267,617	226,850	730,408

Payroll and office support costs includes £431,458 (2021: £283,719) in respect of staff costs.

These costs have been allocated on an equal basis over each of the activities of the Charitable Company. The same principle of cost allocation has been applied to ‘Other costs’.

26

The Yorkshire Cricket Foundation

Notes to the Financial Statements for the year ended 31 August 2022

3. Employee Costs

	Year ended	Year ended
	31 August	31 August
	2022	2021
	£	£
Wages and salaries	527,363	397,637
Social security costs	43,770	34,465
Pension costs	23,782	20,339
	594,915	452,441

The Charitable Company employed on average 36 employees during the period including casual employees (2021: 37).

The total remuneration of key management personnel, including employers pension and national insurance contributions for the period totalled £210,122 – 5 employees (2021: £202,006 - 5 employees). The key management personnel consist of the Managing Director, Education Manager, Health and Wellbeing Manager, Participation Manager and Heritage Manager.

No employees earned more than £60,000 per annum (2021: no employees).

4. Trustee remuneration and expenses

The board of Trustees of the Charitable Company are also the Directors under company law and senior leadership team are the key management personnel.

The Trustees received expenses of £127 during the period (2021: £nil). Trustee indemnity insurance is included within Insurance, Support Costs (see note 2).

5. Tangible fixed assets

	Mobile
	Cricket
	Museum
Cost	£
At 1 September 2021	22,803
Additions	-
At 31 August 2022	22,803
Depreciation
At 1 September 2021	22,803
Charge for the period	-
At 31 August 2022	22,803
Net book value
At 31 August 2021 and 31 August 2022	-

27

The Yorkshire Cricket Foundation

Notes to the Financial Statements for the year ended 31 August 2022

6. Investments

								Investment in
								associated
								undertaking
								£
Cost as at	1	September	2021	and	31	August	2022	1

Details of the Charitable Company’s associated undertaking are as follows. The undertaking is involved in the provision of professional cricket coaching and is registered in England and Wales.

	Description of	Direct	Indirect	Accounting year
	shares held	holding	holding	ending
Pro Coach Yorkshire Cricket Ltd*	Ordinary	50%		31 August
Pro Coach Education Ltd **	Ordinary		50%	31 August
Park Avenue Bradford Ltd***	N/A	33%		31 May

• Registered address: Carnegie Pavilion, Kirkstall Lane, Leeds, LS6 3BU (Registered No. 06945595)

** Subsidiary of Pro Coach Yorkshire Cricket Ltd; registered address: St Michaels Lane, Leeds, LS6 3BR (Registered No. 07588848).

*** The Charitable Company is a founding member of Park Avenue Bradford Limited (Registered No.10754974), a private company limited by guarantee, with an investment of £nil. The principal activities of the company are to provide and promote facilities for the playing of cricket and other sports at the Park Avenue Ground in Bradford. Registered address: Carnegie Pavilion, Kirkstall Lane, Leeds, LS6 3DP.

7. Debtors

	Year ended	Year ended
	31 August	31 August
	2022	2021
	£	£
Trade Debtors	35,219	1,701
Accrued Income	38,011	103,413
Prepayments	508	6,000
	73,738	111,114

28

The Yorkshire Cricket Foundation

Notes to the Financial Statements for the year ended 31 August 2022

8. Creditors: amounts falling due within one year

	Year ended	Year ended
	31 August	31 August
	2022	2021
	£	£
Accruals	70,239	74,487
Trade Creditors	43,143	11,476
Tax and Social Security	48,046	19,259
Deferred Income (Note 9)	1,294	-
	162,722	105,222

9. Deferred Income

	Year ended	Year ended
	31 August	31 August
	2022	2021
	£	£
Brought forward	-	34,809
Released in the period	-	(34,809)
Deferred in the period	1,294	-
Carried forward	1,294	-

29

The Yorkshire Cricket Foundation

Notes to the Financial Statements for the year ended 31 August 2022

10 Restricted Funds

For the year ended 31 August 2022	Balance at	Income	Expenditure	Balance at
	31 August			31 August
	2021			2022
Income	£	£	£	£
M Barker Legacy Funds	14,406	-	-	14,406
Charitable Youth Trust – Enjoy Cricket	5,100	30,489	(17,207)	18,382
Kevin Armitage Scholarship Fund	4,000	-	-	4,000
Core Cities South Asian Project	94,387	106,399	(83,163)	117,623
Lords Taverners Wicketz Project	-	71,529	(71,529)	-
Total restricted funds	117,893	208,417	(171,898)	154,411
For the year ended 31 August 2021	Balance at	Income	Expenditure	Balance at
	31 August			31 August
	2020			2021
Income	£	£	£	£
M Barker Legacy Funds	14,406	-	-	14,406
Charitable Youth Trust – Enjoy Cricket	1,872	28,654	(25,426)	5,100
Kevin Armitage Scholarship Fund	4,000	-	-	4,000
Core Cities South Asian Project	34,409	105,000	(45,022)	94,387
Lords Taverners Wicketz Project	-	37,170	(37,170)	-
HLF Project	2,656	36,858	(39,514)	-
Total restricted funds	57,343	207,682	(147,132)	117,893

Purpose of Funds:

The M Barker legacy funds relate to a £20,000 legacy from M Barker, received in 2010. The funds are restricted as follows; £10,000 to provide an annual £250 award and trophy to the most improved player within the under 14 age group, as proposed by the county age group coaches; and £10,000 to award small grants (currently limited to £250) to help towards the cost of travel, kit and equipment, coaching etc. for promising young players who are in need of specific financial support to flourish in the game, a ‘hardship fund’. Hardship awards are reviewed on a case-by-case basis by the Board of Trustees.

The Charitable Youth Trust – Enjoy Cricket Fund is to fund a scheme run by the Yorkshire Cricket Foundation with the aim to get young people playing cricket in the school holidays. Cricket Club apply to the Foundation for funding to run an enjoy cricket scheme and this is to cover the costs of the centre administrators, coaches and printing costs.

Kevin Armitage Scholarship Fund may be used to contribute £1,500 a year towards the costs of one of the YCCC Academy players going overseas to play cricket during the winter.

Core Cities South Asian Project is funded from the ECB and Sport England to run a three-year project in Leeds and Bradford providing cricketing opportunities to the South Asian communities in these cities. The fund is to cover the costs of a full-time development officer to run the project, developing facilities and running programmes aimed at increasing participation.

30

The Yorkshire Cricket Foundation

Notes to the Financial Statements for the year ended 31 August 2022

10 Restricted Funds (continued)

The Lord’s Taverners Wicketz project is a community cricket programme targeting young people aged 8-16 living in areas of deprivation and hard-to-reach groups without access to sporting opportunities and the benefits sport can bring. By establishing sustainable community cricket hubs, we provide year-round weekly cricket sessions with a focus on developing crucial life skills.

11. Analysis of fund balances between the net assets

	Year ended	Year ended	Year ended	Year ended	Year ended	Year ended
	31 August	31 August	31 August	31 August	31 August	31 August
	2022	2022	2022	2021	2021	2021
	Restricted	Unrestricted	Total	Restricted	Unrestricted	Total
	£	£	£	£	£	£
Fixed assets	-	1	1	-	1	1
Net current assets	154,411	71,093	225,504	117,893	108,620	226,513
	154,411	71,094	225,505	117,893	108,621	226,514

12. Retirements benefits

The Charitable Company operated a defined contribution pension scheme during the period. Under this scheme, the Charitable Company contributed 6% of basic salary into the scheme. There were 26 employees enrolled in the scheme at the year-end (2021: 12). The total employer contributions during the year amounted to £23,782 (2021: £20,339).

The total pension creditor at 31 August2022, including both employees and employers pension contributions, was £31,939 (2021: £5,208). This has been settled post year-end.

31

The Yorkshire Cricket Foundation

Notes to the Financial Statements for the year ended 31 August 2022

13. Related party transactions

Other than disclosed in note 4 there were no transactions with Trustees during the current year or previous period.

H Malik and M Arthur were all Directors of the Yorkshire County Cricket Club (the Club) during the year. Yorkshire County Cricket Club have the right to appoint two Directors of the Charitable Company and must give their approval for all Director appointments.

During the year £17,907 (2021: £7,266) was received from the Club and the Charitable Company made payments to the Club totalling £42,548 (2021: £21,930).

M Arthur and A Watson were also both directors of the Yorkshire Cricket Board (the YCB) during the year. Throughout the year £75 (2021 £nil) was received from and £1,818 (2021: £6,066) was paid to the YCB.

During the year £9,724 (2021: £nil) was received from Pro Coach Yorkshire Cricket Limited, and £7,500 (2021: £nil) from Pro Coach Education Limited. There is a debtor balance owed to the Charitable Company by Pro Coach Yorkshire Limited of £2,224 at the year-end. During the period £5,678 (2021: £74,196) was paid to Pro Coach Education Limited.

During the year the YCF also incurred £nil (2021: £6,201) of costs from Park Avenue Bradford Ltd in respect of hire charges for the Bradford Park Avenue ground.

32

The Yorkshire Cricket Foundation

Notes to the Financial Statements for the year ended 31 August 2022

14. Comparative Statement of Financial Activity

				Total year
		Unrestricted	Restricted	ended 31
	Note	funds	funds	August 2021
		£	£	£
Income from:
Donations and Legacies:
Donations, non-performance grants		93,022	-	93,022
and legacies
Charitable activity:
Coronavirus Job retention scheme		162,292	-	162,292
Grants		229,070	207,682	436,752
Educational Initiatives		100,768	-	100,768
Total income		585,152	207,682	792,834
Expenditure on:
Charitable activities:
Provision and promotion of facilities		185,749	50,192	235,941
Education – young people		219,750	47,867	267,617
Education – historyand heritage		177,777	49,073	226,850
Total expenditure	2	583,276	147,132	730,408
Net movement in funds		1,876	60,550	62,426
Funds brought forward		106,745	57,343	164,088
Funds carried forward	11	108,621	117,893	226,514

15. Reconciliation of net movement in funds to net cash flow from operating activities

	Year ended 31	Year ended 31
	August 2022	August 2021
	£	£
Net movement in funds	(1,009)	62,426
Adjustments for:
Decrease / (Increase) in debtors	37,376	(43,396)
Increase in creditors	57,500	11,481
Net cashgenerated by operating activities	93,867	30,511

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