Moorside Cricket and Bowling Club
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] OCTOBER 2022
BURTON & CO ACCOUNTANTS
76c Davyhulme Road Urmston Manchester M41 7DN
MOORSIDE CRICKET AND BOWLING CLUB
TRUSTEES’ REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022
| Contents | Page |
|---|---|
| Charity Information | 1 |
| Trustees’ Report | 2 – 4 |
| Independent Examiner’s Report | 5 |
| Statement of Income and Related Earnings | 6 |
| Statement of Financial Position | 7 |
| Notes to the Financial Statements | 8 – 9 |
| Detailed Income Statement | 10 |
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MOORSIDE CRICKET AND BOWLING CLUB YEAR ENDED 31 OCTOBER 2022 TRUSTEES' REPORT
The trustees present their report together with the financial statements of the charity for the year ended 31st October 2022.
CHARITY INFORMATION
Company number: 8464614 Charity number: 1153119 Trustees: Daniel Anchor David Bowerman Thomas Boyle Peter Broadhurst Mark Egerton Steven Egerton Raymond Entwistle Paul Gardner Terence Harmstone Gary Hyman Linda Mitchell Timothy Mitchell Joanne Partington Thomas Walsh Company Secretary Timothy Mitchell Club Secretary David Bowerman Registered Office: The Trevor Bland Pavilion Turf Pit Lane Moorside Oldham OL4 2ND Independent Examiner: Burton & Co Accountants 76c Davyhulme Road Urmston Manchester M41 7DN Bankers: NatWest Oldham Branch 10 Yorkshire Street Oldham, OL1 1QT Legal Advisers: North Ainley Solicitors 34/36 Clegg Street, Oldham, OL1 1PS
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Moorside Cricket & Bowling Club YEAR ENDED 31 OCTOBER 2022
TRUSTEES' REPORT (Cont.)
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 2022, it had 454 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 ninth 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 two 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.
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:
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i. the promotion, encouragement and organisation of all-age community participation in healthy recreation and sporting activity for the benefit of the inhabitants of the village of Moorside, Oldham; the Metropolitan District of Oldham; and the surrounding areas;
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ii. the advancement of the education of children and young people undergoing and not undergoing full-time education through participation in active sport;
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iii. the relief of old age through the promotion of physical activity for elderly people; and
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iv. the provision and maintenance of public recreational facilities for the playing of crown green bowls, cricket and other sports in the interests of social welfare.
This provision may be amended, only, by special resolution and then only with the prior, written consent of the Charity Commission.
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Moorside Cricket & Bowling Club YEAR ENDED 31 OCTOBER 2022
TRUSTEES' REPORT (Cont.
ACHIEVEMENTS AND PERFORMANCE
CROWN GREEN BOWLS
The sport was disrupted by Covid-19 during 2020-21. Similarly, the organisation of the bowls section also suffered. However, in 2022 the Bowls Committee was re-established. Unfortunately, the club had to withdraw its A Team from the Saddleworth League at the last minute, due to a shortage of players. This team will be reinstated for the 2023 season.
During the 2022 season, the Club entered teams in the following leagues and the final league positions were as follows:
| Team | Division | Position |
|---|---|---|
| Chadderton League A | 2 | 9/10 |
| Chadderton League B | 4 | 7/10 |
| Failsworth | 2 | 3/8 |
| Oldham Ladies A | 1 | 7/9 |
| Oldham Ladies B | 4 | 9/9 |
| Oldham Ladies Over 60’s A 1 | 5/9 | |
| Oldham Ladies Over 60’s B 3 | 7/8 | |
| Oldham Men’s Veterans | 2 | 10/10 |
| Saddleworth B | 3 | 9/9 |
| Tameside Ladies | 1 | 6/8 |
In addition to league fixtures, a number of club handicaps were organised throughout the summer. These were well supported by bowlers and non-bowlers alike. The handicaps were usually sponsored and in some cases were fund-raisers for health-related charities.
CRICKET
A full set of senior men’s league cricket fixtures was played during the 2022 season. The 1[st] XI was promoted to the GMCL Premier League in 2019. Unfortunately, the team finished 10[th] out of 12 teams and therefore was relegated to Premier League 2 for the 2023 season.
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. Unfortunately, they lost their semi-final match.
More promisingly, the 2[nd] XI had a much more successful season finishing second in their league of 13 teams. They will be promoted to a tougher Division in 2023. At times, the 2[nd] XI struggled to field 11 players as some of the team were selected to backfill absent 1[st] XI players. In 2023 it is hoped that a number of junior players will move up to senior cricket.
The Club was pleased to acknowledge sponsorship from local businesses. All three senior men’s teams benefited from teamwear sponsorship again in 2022.
The women’s cricket section played a number of tournaments and festivals.
Junior Cricket continued to expand with 67 junior members signing on for the season. As well as entering two teams in the winter indoor leagues, the Club also entered teams in the GMCL Under 9, Under 11 and Under 13 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 projects were the redevelopment of the cricket changing rooms, replacement of cricket sight screens, replacement of the outfield mower and new bowling green lights.
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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 1,800 “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. 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.
Turf Pit Lane, Moorside By Order of the Board of Trustees Oldham, Lancashire, OL4 2ND
Timothy Robert Mitchell, Company Secretary Dated: 09 February 2023
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Moorside Cricket & Bowling Club Independent Examiner's Report For the Year Ended 31 October 2022
We report on the accounts of the company for the year ended 31 October 2022 which are set out on pages 6 - 11.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied ourselves that the charity is not subject to an audit under company law and is eligible for independent examination it is our responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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state whether particular matters have come to our attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
Our examination was carried out in accordance with the General Directions given by the Charity Commission. That examination includes a review of the accounting records kept by the charity and a comparison of the financial accounts with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
INDEPENDENT EXAMINER'S STATEMENT
In connection with our examination no matter has come to our attention:
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1 which gives us reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with the Companies Act 2006 section 386; and
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to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Companies Act 2006 section 396 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
2 to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Burton and Company (Accountants) Ltd 76c Davyhulme Road Urmston Manchester M41 7DN
Dated: 09/02/2023
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Moorside Cricket & Bowling Club
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2022
| 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 RETIANED FUNDS As at 1 November 2021 As at 31 October 2022 Total funds carried forward The notes on pages 9 to 10 form part of these financial statements. |
2022 £ 65,372 65,372 (42,263) 5,344 28,453 - (2,067) 26,386 175,213 201,599 |
2021 £ 53,741 53,741 |
|---|---|---|
| (29,059) 3,844 |
||
| 28,526 1 (1,648) |
||
| 26,879 | ||
| 148,334 175,213 |
||
| 201,599 |
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Moorside Cricket & Bowling Club Statement of Financial Position As At 31 October 2022
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | ||
| FIXED ASSETS | ||||||
| Tangible Assets | 3 | 334,228 | 317,228 | |||
| 334,228 | 317,228 | |||||
| CURRENT ASSETS | ||||||
| Debtors | 4 | 11,879 | 8,545 | |||
| Investments | 5 | 1 | 1 | |||
| Cash at bank and in hand | 10,637 | 8,279 | ||||
| 22,517 | 16,825 | |||||
| Creditors: Amounts Falling Due Within One Year | 6 | (9,248) | (5,417) | |||
| NET CURRENT ASSETS (LIABILITIES) | 13,269 | 11,408 | ||||
| TOTAL ASSETS LESS CURRENT LIABILITIES | 347,497 | 328,636 | ||||
| - | ||||||
| Creditors: Amounts Falling Due After More Than One Year | 7 | (145,898) | (153,423) | |||
| NET ASSETS | 201,599 | 175,213 | ||||
| Income Statement | 201,599 | 175,213 | ||||
| MEMBERS' FUNDS | 201,599 | 175,213 |
For the year ended 31st October 2022 the company was entitled to exemption under s.477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with s.476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime.
On beahalf of the board
………………………………
R Entwistle 09/02/2023
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Moorside Cricket & Bowling Club Notes to the Financial Statements For the Year Ended 31 October 2022
1. ACCOUNTING POLICIES
1.1 Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) 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 asisting 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 caluculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Freehold 1% straight line Plant & Machinery 15% reducing balance basis Fixtures & Fittings 10% reducing balance basis
Please note that there is a change of depreciation policy in the year from those used in previous years. It is believed that the new rates adequately provide for the true economic value of the assets.
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 2021 Additions Disposal As at 31 October 2022 Depreciation As at 1 November 2021 Less: Depreciation on disposal Provided during the period As at 31 October 2022 Net Book Value As at 31 October 2022 As at 1 November 2021 |
Plant & Machinery £ 11,639 11,655 (1,500) 21,794 11,638 (1,500) 1,748 11,886 9,908 1 |
~~8~~ Freehold £ 286,719 16,579 303,298 36,915 3,033 39,948 263,350 249,804 |
Fixtures & Fittings Total £ £ 101,672 400,030 321 28,555 (1,500) 101,993 427,085 34,249 82,802 (1,500) 6,774 11,555 41,023 92,857 60,970 334,228 67,423 317,228 |
|---|---|---|---|
Moorside Cricket & Bowling Club Notes to the Financial Statements (continued) For the Year Ended 31 October 2022
4 Debtors
| 4 Debtors Due within one year 5 Current Asset Investments Shares in subsidiaries 6 Creditors: Amounts Falling Due Within One Year Bank loans and overdrafts Accruals and deferred income Amounts owned to associates 7 Creditors: Amounts Falling Due After More Than One Year Bank loans Deferred Grant |
2022 2021 £ £ 11,879 8,545 11,879 8,545 2022 2021 £ £ 1 1 2022 2021 £ £ 8,648 - 600 4,045 - 1,372 9,248 5,417 2022 2021 £ £ 55,807 59,488 90,091 93,935 145,898 153,423 |
|---|---|
8 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 vent of a winding up, such an amount as may be required not exceeding £1.
9 General Information
Moorside Cricket & Bowling Club is a private company, limited by guarantee, incorporated in England & Wales, registered number: 08464614. The registered office is 196 Turf Pit Lane, Moorside, Oldham, Lancashire, OL4 2ND
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Moorside Cricket & Bowling Club Detailed Income Statement For the Year Ended 31 October 2022
| INCOMING RESOURCES Donations & Gifts Sponsorship Member Subscriptions & Gift Aid Facility Hire Lotteries, Raffles etc. Bowls Match Subscriptions Grants & subsidies received GROSS SURPLUS Resources Expended Ground expenses Cricket expenses Bowls expenses Insurance Advertising and marketing costs Telecommunications and data costs Accountancy fees Professional fees Charitable donations Depreciation of Freehold Depreciation of fixtures and fittings Donations and sundry expenses Other Operating Income Profit on disposal of fixed assets Release of Capital Grant OPERATING SURPLUS Other interest receivable and similar income Bank interest receivable Interest payable and similar expenses Bank loan interest and Bank Charges SURPLUS FOR THE FINANCIAL YEAR |
£ £ £ £ 34,998 20,388 895 4,891 12,511 11,669 803 272 1,860 1,913 638 - 13,667 14,608 65,372 53,741 65,372 53,741 7,785 5,586 14,813 11,041 4,425 1,504 112 - 244 98 456 293 600 1,000 209 685 1,222 1,551 3,033 4,403 8,522 2,896 842 2 (42,263) (29,059) 1,500 - 3,844 3,844 5,344 3,844 28,453 28,526 - 1 - 1 2,067 1,648 (2,067) (1,648) 26,386 26,879 2022 2021 |
|---|---|
| 1,500 3,844 |
|
| - | |
| 2,067 | |
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