OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-10-31-accounts

Registered number: 08464614

MOORSIDE CRICKET & BOWLING CLUB TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2021

PARKER WHITWOOD LTD ACCOUNTANTS OLD LLOYDS CHAMBERS 139-141 MANCHESTER ROAD ALTRINCHAM WA14 5NS

Moorside Cricket & Bowling Club Trustees' Report and Unaudited Financial Statements For The Year Ended 31 October 2021

Contents

Contents
Page
Charity Information 2
Trustee’s Report 3 - 5
Independent Examiner’s Report 6
Statement of Income and Retained Earnings 7
Statement of Financial Position 8
Notes to the Financial Statements 9 - 10
The following pages do not form part of the statutory accounts:
Detailed Income Statement 11

Page 1

Moorside Cricket & Bowling Club Charity Information For The Year Ended 31 October 2021

Trustees

Trustees
Raymond Entwistle
Thomas Boyle
David Bowerman
Peter Broadhurst
Mark Egerton (Appointed 05/07/2021)
Steven Egerton
Paul Gardner
Terence Harmstone
Linda Mitchell
Timothy Mitchell
Thomas Walsh
Secretary Timothy Mitchell
Club Secretary David Bowerman
Company Number 08464614
Charity Number 1153119
Registered Office Turf Pit Lane
Moorside
Oldham
Lancashire
OL4 2ND
Accountants and Marcus ArmandAFA MIPA
Independent Examiner Parker Whitwood Limited
Old Lloyd Chambers
139-141 Manchester Road
Altrincham
WA14 5NS
Bankers NatWest
Oldham Branch
10 Yorkshire Street
Oldham
OL1 1QT
Legal Advisers: North Ainley Solicitors
34/36 Clegg Street
Oldham
OL1 1PS

Page 2

Moorside Cricket & Bowling Club Company No. 08464614 Trustees' Report (Including Directors’ Report) For The Year Ended 31 October 2021

Structure, Governance and Management

Governing document

Moorside Cricket and Bowling Club was incorporated as a company limited by guarantee on 27th March 2013. Subsequently, it was registered as a charity with the Charity Commission on 30th July 2013. On 31st October 2021, it had approximately 500 members.

Appointment of trustees

As set out in the company articles, there can be a minimum of seven and a maximum of fourteen trustees. At this, the eighth annual general meeting, one third of the directors retire from office or, if their number is not a multiple of three, the number nearest to one-third, must retire from office. As some directors were appointed during the year, they will automatically retire and seek reappointment by the members. Members are invited to nominate trustees prior to the AGM. Generally, trustees have been involved with the charity for some time and are aware of their rights and obligations as trustees and they are made aware of the plans and financial position of the charity upon appointment.

Organisation

The board of trustees aims to meet at least twelve times per year, or more as business requires; all major decisions, both financial and non-financial, are discussed at these meetings before being put into effect. Due to the restrictions associated with the Covid-19 pandemic, the frequency of meetings was reduced. However, trustees remained in communication through email.

Subsidiaries

The Charity has a wholly owned subsidiary: Moorside C&BC Community Interest Company (CIC) which was incorporated on 28[th] October 2013. Moorside C&BC CIC was established to carry out commercial trading activities chiefly: the operation of the social facilities of the Club; its bar; and the hosting and organisation of entertainment for the Club’s members and the local community. Any surpluses generated by the subsidiary are covenanted, through gift-aid, to the charity.

Risk management

The trustees have conducted a review of the major risks to which the charity is exposed, and this review is regularly updated at trustees' meetings. Where appropriate, systems or procedures have been established to mitigate the risks, both financial and non-financial.

Objects and activities

The Objects of the Charity are specifically restricted to the following:

This provision may be amended, only, by special resolution and then only with the prior, written consent of the Charity Commission.

Page 3

Moorside Cricket & Bowling Club Company No. 08464614

Trustees' Report (Including Directors’ Report) For The Year Ended 31 October 2021

REPORT (Cont.

Achievements and performance

Fortunately, the restrictions imposed by HM Government and National Sport Governing Bodies because of the ongoing Covid-19 pandemic, did not impact greatly on the competitive sporting activity associated with the Club.

Crown Green Bowls

During the 2021 season, the Club entered teams in the following leagues and the final league positions were as follows:

Team Division Position
Chadderton League A 2 8/11
Chadderton League B 4 4/10
Failsworth 2 5/9
Oldham Veterans 1 11/11
Saddleworth A 2 1/10
Saddleworth B 3 8/8
Tameside Ladies 1 7/9

Both the Oldham Ladies and Oldham Ladies’ Over 60’s leagues did not hold official fixtures, with “friendly matches” being played.

Cricket

A full set of senior men’s league cricket fixtures was played during the 2021 season. Having been promoted to the GMCL Premier League in 2019, the 1[st] XI finished joint sixth out of twelve teams on equal points with two other teams.

The T20 side “Moorside Mavericks” came top of their mini-league winning 5 of their six matches. They progressed to the semi-final and finals day held at Clifton CC. Unfortunately, they lost their semi-final match.

Unfortunately, the 2[nd] XI finished tenth in their league and will be relegated to Division 4 in 2022. At times, the 2[nd] XI struggled to field 11 “Moorsiders” and had to rely on “loan” players from other Clubs. Despite assurances from these players, on at least two occasions, playing ineligible players resulted in points being forfeited. It is hoped that with a strengthened 1[st] XI in 2022, the 2[nd] XI will be promoted back to Division 3.

The Club was pleased to acknowledge sponsorship from local businesses. All three senior men’s teams benefited from kit sponsorship again in 2021.

The women’s cricket section played a number of tournaments and festivals.

Junior Cricket continued to expand with 79 junior members signing on for the season. As well as playing in the Under 9 and Under 11 leagues, regular practice sessions were held, culminating in a 3-day cricket camp held in August.

Capital Renewals

The development of the Club’s facilities continued. The major project was the transformation of club frontage into a new decking area.

Page 4

Moorside Cricket & Bowling Club Company No. 08464614 Trustees' Report (Including Directors’ Report) For The Year Ended 31 October 2021

REPORT (Cont.

Communications

The Club’s website, using the Pitchero cricket website programme, continues to provide news and information including club news, social events, match reports and photographs. The Club’s Facebook page continues to be very successful as a means of communication with over 1,200 “likes” reached during the summer.

Charitable Objects

The Trustees are mindful of the Charity Commission guidance on public benefit and are confident that the work of the charity fulfils the public benefit test. The charity’s trustees continue to be especially grateful to its volunteers who work tirelessly for it.

Reserves policy

The trustees have examined the charity's requirements for reserves in light of the main risks to the organisation. It had established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be approximately equal to six months' expenditure having regard also to any contingencies that might arise and any possible downturn in income. Despite a very difficult year, financially, the trustees have been able to sustain this position.

Trustees’ responsibilities

Charity law requires the trustees to prepare accounts that give a true and fair view of the state of affairs of the charity and of its income and expenditure for the financial year. In doing so, the trustees are required: to select suitable accounting policies and apply them consistently; observe the methods and principles of the Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and prepare the accounts on the going-concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the accounts comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

By Order of the Board of Trustees

…………………………………….. Timothy Robert Mitchell, Company Secretary

24 February 2022 Dated: …………………………….

The Trevor Bland Pavilion Turf Pit Lane Moorside, Oldham, Lancashire, OL4 2ND

Page 5

Moorside Cricket & Bowling Club Independent Examiner’s Report For The Year Ended 31 October 2021

I report to the charity trustees on my examination of the accounts of the Company for the year ended which are set out on pages 6 - 11.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER'S STATEMENT

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached

Date 24/02/2022

Marcus Armand AFA MIPA Parker Whitwood Limited Old Lloyd Chambers 139-141 Manchester Road Altrincham WA14 5NS

Page 6

Moorside Cricket & Bowling Club Statement of Financial Activities For The Year Ended 31 October 2021

Notes
INCOMING RESOURCES
GROSS SURPLUS
Administrative expenses
Other operating income
OPERATING SURPLUS
Other interest receivable and similar income
Interest payable and similar charges
SURPLUS FOR THE FINANCIAL YEAR
RETAINED FUNDS
As at 1 November 2020
As at 31 October 2021
The notes on pages 9 to 10 form part of these financial statements.		 2021
£
53,741
53,741
(29,059)
3,844
28,526
1
(1,648)
26,879
148,334
175,213		 2020
£
27,089
27,089
(22,102)
3,844
8,831
1
(1,828)
7,004
141,330
148,334

Page 7

Moorside Cricket & Bowling Club Statement of Financial Position As at 31 October 2021

Notes
FIXED ASSETS
Tangible Assets
3
CURRENT ASSETS
Debtors
4
Investments
5
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
6
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
Creditors: Amounts Falling Due After More Than
One Year
7
NET ASSETS
Income Statement
MEMBERS' FUNDS		 2021
£
£
317,228
317,228
8,545
1
8,279
16,825
(5,417)
11,408
328,636
(153,423)
175,213
175,213
175,213		 2021
£
£
317,228
317,228
8,545
1
8,279
16,825
(5,417)
11,408
328,636
(153,423)
175,213
175,213
175,213		 2020
£
£

288,221

288,221
-
1
3,324
3,325
(11,345)

(8,020)

280,201

(131,867)

148,334

148,334

148,334		 2020
£
£

288,221

288,221
-
1
3,324
3,325
(11,345)

(8,020)

280,201

(131,867)

148,334

148,334

148,334
317,228





11,408		 288,221





(8,020)
16,825
(5,417)		 3,325
(11,345)





328,636 280,201
(153,423) (131,867)
175,213 148,334
175,213 148,334
175,213 148,334

For the year ending 31 October 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

On behalf of the board

R Entwistle

Date ----------------------------- 24 February 2022

The notes on pages 9 to 10 form part of these financial statements.

Page 8

Moorside Cricket & Bowling Club Notes to the Financial Statements For The Year Ended 31 October 2021

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and with the Charities Act 2011

1.2. Fund Accounting

Unrestricted funds comprise accumulated surpluses and deficits on general funds that are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity and that have not been designated for other purposes.

Restricted funds are funds subject to specific restrictions imposed by donors or the purpose of the appeal. At present all funds are unrestricted.

1.3. Incoming Resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of gifts, donations and membership fees and is included in full in the SOFA upon receipt.

Income from grants is recognised when entitlement is certain and any conditions attached to receipt of the grant are wholly within the control of the Club. Capital grants are released to income as the assets to which they relate are depreciated.

Any assets donated to the Club are included at their estimated value where the amounts involved are material, reasonably quantifiable and measurable. No value has been attributed to the contribution of the members acting as volunteers in assisting in the staging of games and events.

Investment income is included when receivable.

1.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold 1% straight line Plant & Machinery 33 % straight line Fixtures & Fittings 20% straight line

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: NIL (2020: NIL)

3. Tangible Assets

Cost
As at 1 November 2020
Additions
As at 31 October 2021
Depreciation
As at 1 November 2020
Provided during the period
As at 31 October 2021
Net Book Value
As at 31 October 2021
As at 1 November 2020		 Plant &
Machinery
£
11,639
-		 Motor
Vehicles
£

286,719

-		 Fixtures &
Fittings
£

65,366

36,306		 Total
£

363,724

36,306
11,639
286,719
101,672
400,030
11,638
-
32,512

4,403
31,353

2,896
75,503

7,299
11,638
36,915
34,249
82,802
1
249,804
67,423
317,228
1
254,207
34,013
288,221

Page 9

Moorside Cricket & Bowling Club Notes to the Financial Statements (continued) For The Year Ended 31 October 2021

4. Debtors

Due within one year
Other debtors
. Current Asset Investments
Shares in subsidiaries
. Creditors: Amounts Falling Due Within One Year
Bank loans and overdrafts
Accruals and deferred income
Amounts owed to associates
. Creditors: Amounts Falling Due After More Than One Year
Bank loans
Deferred Grant
. Deferred Capital Grant
Grant Brought Forward
Grants Received
Released to SOFA during year
Carried Forward		 2021
£
8,545
8,545
2021
£
1
1
2021
£
-
4,045
1,372
5,417
2021
£
59,488
93,935
153,423
2021
£
97,779
-
(3,844)
93,935		 2020
£
-
-
2020
£
1
1
2020
£
7,300
4,045
-
11,345
2020
£
34,088
97,779
131,867
2020
£
101,623
-

(3,844)
97,779

5. Current Asset Investments

6. Creditors: Amounts Falling Due Within One Year

7. Creditors: Amounts Falling Due After More Than One Year

8. Deferred Capital Grant

9. Analysis of Net Assets by Funds

. Analysis of Net Assets by Funds
Unrestricted
General		 Unrestricted
Dedicated		 Restricted Total
£ £ £ £
Fixed Assets 317,228 - - 317,228
Investments 1 - - 1
Net Current Assets / (Liabilities 4,570 - - 4,570
As at 31 October 2021 321,799 - - 321,799

10. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

11. General Information

Moorside Cricket & Bowling Club is a private company, limited by guarantee, incorporated in England & Wales, registered number 08464614 . The registered office is Turf Pit Lane, Moorside, Oldham, Lancashire, OL4 2ND.

Page 10

Moorside Cricket & Bowling Club Detailed Income Statement For The Year Ended 31 October 2021

INCOMING RESOURCES
Donations & Gifts
Sponsorship
Members Subscriptions & Gift Aid
Facility Hire
Lottery, Raffles etc
Bowls
Grants and subsidies received
GROSS SURPLUS
Resources Expended
Grounds Expenses
Cricket Expenses
Bowls Expenses
Insurance
Advertising and marketing costs
Telecommunications and data costs
Accountancy fees
Professional fees
Charitable donations
Depreciation of motor vehicles
Depreciation of fixtures and fittings
Sundry expenses
Other Operating Income
Release of Capital Grant
OPERATING SURPLUS
Other interest receivable and similar income
Bank interest receivable
Interest payable and similar expenses
Bank loan interest
SURPLUS FOR THE FINANCIAL YEAR		 2021
£
£
20,388
4,891
11,669
272
1,913
-
14,608
53,741
53,741
5,586
11,041
1,504
-
98
293
1,000
685
1,551
4,403
2,896
2
(29,059)
3,844
3,844
28,526
1
1
1,648
(1,648)
26,879		 2021
£
£
20,388
4,891
11,669
272
1,913
-
14,608
53,741
53,741
5,586
11,041
1,504
-
98
293
1,000
685
1,551
4,403
2,896
2
(29,059)
3,844
3,844
28,526
1
1
1,648
(1,648)
26,879		 2020
£
£

1,286

2,332

9,326

264

624

707

12,550

27,089

27,089
3,300
6,560
2,643
307
-
-
1,320
28
280
4,797
2,867
-

(22,102)
3,844

3,844

8,831
1

1
1,828

(1,828)

7,004		 2020
£
£

1,286

2,332

9,326

264

624

707

12,550

27,089

27,089
3,300
6,560
2,643
307
-
-
1,320
28
280
4,797
2,867
-

(22,102)
3,844

3,844

8,831
1

1
1,828

(1,828)

7,004
53,741
53,741












(29,059)

3,844		 27,089
27,089












(22,102)

3,844
3,844
3,844
1

1
28,526

1

(1,648)		 8,831

1

(1,828)
1,648
1,828

26,879 7,004

Page 11