Charity number: 1155485
Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Unaudited
Trustees' report and financial statements
For the year ended 31 October 2025
Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Contents
| Page | |
|---|---|
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 4 |
| Trustees' responsibilities statement | 5 |
| Independent examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 - 17 |
Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Reference and administrative details of the Charity, its Trustees and advisers For the year ended 31 October 2025
| Trustees | A Griffiths (resigned 23 October 2025) |
|---|---|
| S Butler-Gallie | |
| D Daly | |
| M Wilshaw (resigned 6 March 2026) | |
| E Davidson | |
| A Taylor | |
| S White (resigned 6 June 2026) | |
| K Smith (appointed 1 April 2026) | |
| S Dey (appointed 1 November 2025) | |
| G Clarke (appointed 1 September 2025) | |
| CIO registered number 1155485 Principal office St Lawrence Ground Old Dover Road Canterbury Kent CT1 3NZ Accountants Kreston Reeves LLP Suite 2 Orchard House Orchard Street Canterbury Kent CT2 8AR Bankers NatWest Bank plc 11 The Parade Canterbury Kent CT1 2SQ Independent Examiner Christopher Gregory BA (Hons) ACA Kreston Reeves LLP Suite 2 Orchard House Orchard Street Canterbury Kent CT2 8AR |
Page 1
Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Trustees' report For the year ended 31 October 2025
The Trustees present their annual report together with the financial statements of the Charity for the period 1 November 2024 to 31 October 2025.
Objectives and activities
a. Policies and objectives
The principal objects of the charity are for the benefit of the public generally and in particular, the inhabitants of Kent and its surrounding areas:
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1) To promote community participation in healthy recreation by providing opportunities for the playing of cricket and to promote other sporting activities capable of having a beneficial effect on health.
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2) To provide or assist in providing opportunities for the playing of and development of the game of cricket on a recreational basis for such persons who have need for such opportunities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving their conditions of life.
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3) To advance the education and development of children and young people through such means as the trustees think fit in accordance with charity law.
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4) To provide opportunities to promote social inclusion and social cohesion for the public benefit (including, for those facing mental health worries and/or dementia) by using the game of cricket and its associated facilities and using sport more generally to integrate such persons within society.
5) To advance the education of the public in the history and heritage of Kent cricket and of the sport of cricket generally, using all media.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
Achievements and performance
a. Review of activities
The charity has continued to promote community engagement across its core programmes focusing on healthy lifestyle activities and social cohesion through cricket.
Much of 2025 has been focused on negotiating, planning and laying the foundations for the merger of the charity with the Kent Community Cricket Team, currently comprising part of, and managed by, Kent County Cricket Club Limited (Kent Cricket). This merger takes effect from 1st November 2025.
As part of the ECB’s Governance Framework and drive for greater accountability for standards across the game of cricket, this merger will see the charity renamed as the Kent Cricket Foundation and take full responsibility across the County for the following:
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Recreational Cricket
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Promotion of Women’s & Girls’ Cricket
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Disability Cricket
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Safeguarding
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School Cricket & National Programmes (All Stars & Dynamos Cricket)
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Street Cricket & London Partnerships (ACE & Platform Cricket)
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Workforce & Volunteers
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County Grant Funding of facilities
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Community Engagement (First Change, 50 Overs, Walking Cricket & No Boundaries)
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Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Trustees' report (continued) For the year ended 31 October 2025
Achievements and performance (continued)
The merger will see the adoption of a new constitution for the charity, with a separate board of Trustees as present but with Kent Cricket as the sole member of the charity.
With such additional responsibilities comes the corresponding funding streams from ECB, the Chance to Shine Foundation, Lord Taverners and the ACE Programme Charity.
The charity is well placed to complete the merger and take on the challenges and opportunities of making cricket diverse, inclusive and accessible across the County and its allocated London Boroughs.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
The charity had incoming resources of £67,500 (2024: £52,494) and resources expended of £110,718 (2024: £86,649) in the year, resulting in net assets and total funds of £210,953 (2024: £254,171) at 31 October 2025.
The charity's reserves will be used to fund agreed activities.
The reserves policy is that three (3) months’ expenditure by the Trust should be held as protection against significant short term financial pressures, and total unrestricted funds of three (3) months’ expenditure should be held, as cover for any longer term and residual exposures.
The Reserves Policy will be reviewed annually and approved by the Board of Trustees.
Structure, governance and management
a. Constitution
The charity was originally registered in the name of Kent Cricket Recreational Trust. This was amended to Kent Cricket Development Trust on 3 March 2014, and further amended to Kent Cricket Foundation on 31 October 2025.
Kent Cricket Foundation (formerly known as Kent Cricket Development Trust) and whose working name was formerly Kent Cricket Community Trust, is a Charitable Incorporated Organisation which is governed by its Constitution dated 27 January 2014.
On 31 October 2025, amendments were made to the charity's constitution to update and strengthen its governance arrangements. The changes were approved in accordance with the constitution and relevant regulatory requirements.
b. Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Constitution.
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Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Trustees' report (continued) For the year ended 31 October 2025
Plans for future periods
Cricket has a unique ability to connect communities and improve lives. It is a sport that transcends generations and has the ability to reach beyond social boundaries in a way that few other sports can. The charity aims to make a positive impact in the communities where Kent Cricket play, by engaging with individuals and social groups that can become, and often do feel, isolated. The charity’s aim is to make a difference by ensuring that Kent Cricket, as a major sporting brand, is identified as a Club that cares about its whole community.
Approved by order of the members of the board of Trustees and signed on their behalf by:
S Butler-Gallie Trustee Date: 24 August 2026
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Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Statement of Trustees' responsibilities For the year ended 31 October 2025
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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.
Approved by order of the members of the board of Trustees and signed on its behalf by:
S Butler-Gallie Trustee Date: 24 August 2026
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Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Independent examiner's report
For the year ended 31 October 2025
Independent examiner's report to the Trustees of Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust) ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 October 2025.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Chris Gregory Dated: 25 August 2026 Christopher Gregory BA (Hons) ACA
Kreston Reeves LLP
Canterbury
Page 6
Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Statement of financial activities For the year ended 31 October 2025
| Note Income from: Grants, donations and legacies: 3 Grants . Donations and legacies Total income Expenditure on: Charitable activities 4 Total expenditure Net expenditure Transfers between funds 10 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Restricted funds 2025 £ 45,876 14,763 60,639 85,416 85,416 (24,777) 35,199 10,422 184,205 10,422 194,627 |
Unrestricted funds 2025 £ 1,000 5,861 6,861 25,302 25,302 (18,441) (35,199) (53,640) 69,966 (53,640) 16,326 |
Total funds 2025 £ 46,876 20,624 67,500 110,718 110,718 (43,218) - (43,218) 254,171 (43,218) 210,953 |
Total funds 2024 £ 39,185 13,309 |
|---|---|---|---|---|
| 52,494 86,649 |
||||
| 86,649 (34,155) - |
||||
| (34,155) 288,326 (34,155) |
||||
| 254,171 |
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 9 to 17 form part of these financial statements.
Page 7
Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Balance sheet As at 31 October 2025
| Note Tangible assets 8 Current assets Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 9 Net current assets Total net assets Charity funds Restricted funds 10 Unrestricted funds 10 Total funds |
178,868 178,868 (1,995) |
2025 £ 34,080 34,080 176,873 210,953 194,627 16,326 210,953 |
256,091 256,091 (1,920) |
2024 £ - |
|---|---|---|---|---|
| - 254,171 |
||||
| 254,171 | ||||
| 184,205 69,966 |
||||
| 254,171 |
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
S Butler-Gallie Trustee Date: 24 August 2026
The notes on pages 9 to 17 form part of these financial statements.
Page 8
Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Notes to the financial statements For the year ended 31 October 2025
1. General information
Kent Cricket Foundation (formerly known as Kent Cricket Development Trust) and whose working name was Kent Cricket Community Trust, is a Charitable Incorporated Organisation, registered with the Charities Commission with the number 1155485. The principal office is St Lawrence Ground, Old Dover Road, Canterbury, Kent, CT1 3NZ.
The charitable activities continue to be to actively encourage, support and promote the playing and development of recreational cricket at all levels and age groups in Kent, and to use cricket as a means of improving the health and wellbeing of communities across Kent.
The financial statements are presented in Pounds Sterling and rounded to the nearest pound.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Going concern
The Trustees confirm that there are no material uncertainties of which they are aware that could impact upon the charity's ability to continue as a going concern.
2.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
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Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Notes to the financial statements For the year ended 31 October 2025
2. Accounting policies (continued)
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Motor vehicles - 20%
2.6 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.7 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
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Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Notes to the financial statements For the year ended 31 October 2025
2. Accounting policies (continued)
2.8 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
2.9 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
3. Income from donations and legacies
| Donations Grants Total 2025 Total 2024 |
Restricted funds 2025 £ 14,763 45,876 60,639 39,185 |
Unrestricted funds 2025 £ 5,861 1,000 6,861 13,309 |
Total funds 2025 £ 20,624 46,876 67,500 52,494 |
Total funds 2024 £ 13,309 39,185 |
|---|---|---|---|---|
| 52,494 | ||||
4. Analysis of expenditure on charitable activities
Summary by fund type
| Charitable activities Total 2024 |
Restricted funds 2025 £ 85,416 67,398 |
Unrestricted funds 2025 £ 25,302 19,251 |
Total 2025 £ 110,718 86,649 |
Total 2024 £ 86,649 |
|---|---|---|---|---|
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Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Notes to the financial statements For the year ended 31 October 2025
5. Charitable activities
| Grants Accountancy fees Promotion and events Wages Coaching Trustee expenses Administrative expenses Depreciation Total 2025 Total 2024 |
Restricted funds 2025 £ 10,123 - 735 66,038 - - - 8,520 85,416 67,398 |
Unrestricted funds 2025 £ 196 2,595 390 16,350 5,277 - 494 - 25,302 19,252 |
Total funds 2025 £ 10,319 2,595 1,125 82,388 5,277 - 494 8,520 110,718 86,650 |
Total funds 2024 £ 3,762 2,805 7,630 62,125 8,083 1,221 1,024 - |
|---|---|---|---|---|
| 86,650 |
6. Independent examiner's remuneration
The independent examiner's remuneration amounts to an independent examiner fee of £1,995 ( 2024 - £1,920 ) , and other accountancy services of £600 (2024 - £885).
7. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
During the year ended 31 October 2025, no Trustee expenses have been incurred (2024 - £1,221).
8. Tangible fixed assets
| Cost or valuation Additions At 31 October 2025 Depreciation Charge for the year At 31 October 2025 |
Motor vehicles £ 42,600 |
|---|---|
| 42,600 | |
| 8,520 | |
| 8,520 |
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Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Notes to the financial statements For the year ended 31 October 2025
8. Tangible fixed assets (continued)
| Net book value At 31 October 2025 At 31 October 2024 |
Motor vehicles £ 34,080 |
|---|---|
| - |
9. Creditors: Amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Other creditors | 1,995 | 1,920 |
10. Statement of funds
Statement of funds - current year
| Unrestricted funds General Funds Restricted funds Disability Fund Alpha Foundation Fund Sevenoaks District Council s.106 Fund First Change Refugee Programme 50 Overs Programme No Boundaries Fund Derek Underwood Fund Total of funds |
Balance at 1 November 2024 £ 69,966 3,019 1,300 150,000 29,886 - - - 184,205 254,171 |
Income £ 6,861 - - - - 7,085 41,261 12,293 60,639 67,500 |
Expenditure £ (25,302) - - (6,065) (49,051) (21,780) (8,520) - (85,416) (110,718) |
Transfers in/out £ (35,199) - - - 19,165 14,695 1,339 - 35,199 - |
Balance at 31 October 2025 £ 16,326 3,019 1,300 143,935 - - 34,080 12,293 |
|---|---|---|---|---|---|
| 194,627 | |||||
| 210,953 |
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Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Notes to the financial statements For the year ended 31 October 2025
10. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds General Funds - all funds Restricted funds Disability Fund Alpha Foundation Fund Sevenoaks District Council s.106 Fund First Change Refugee Programme 50 Overs Programme Total of funds |
Balance at 1 November 2023 £ 86,038 3,019 1,300 150,000 47,969 - 202,288 288,326 |
Income £ 13,309 - - - 22,071 17,114 39,185 52,494 |
Expenditure £ (19,251) - - - (40,154) (27,244) (67,398) (86,649) |
Transfers in/out £ (10,130) - - - - 10,130 10,130 - |
Balance at 31 October 2024 £ 69,966 |
|---|---|---|---|---|---|
| 3,019 1,300 150,000 29,886 - |
|||||
| 184,205 | |||||
| 254,171 |
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Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Notes to the financial statements For the year ended 31 October 2025
10. Statement of funds (continued)
The Disability Fund is a general fund that is built up through donations and will be used for specific disability related projects as they arise.
The Alpha Foundation Fund is for developing recreational facilities and will be made to clubs who make specific requests to update or repair their current facilities.
The Sevenoaks District Council s.106 Fund represents monies received from Sevenoaks District Council to enable the best opportunities for developing cricket within the Sevenoaks D.C area, to include facilities development, local club development and running additional participation programmes across the region.
First Change Refugee Programme is a programme focused on using Cricket as a means of integrating refugee families and unaccompanied asylum seeking minors through sport.
A transfer of £19,165 took place during the year, from unrestricted funds to this restricted fund to cover the allocated salary expenditure during the year.
50 Overs Programme is targeted at those over 50 who want to engage in a healthier lifestyle and uses cricket to address issues such as social isolation amongst difficult to reach groups. A transfer of £14,695 took place during the year, from unrestricted funds to this restricted fund to cover the allocated salary expenditure during the year.
No Boundaries fund is a restricted fund in relation to the No Boundaries Programme, aimed at reducing youth violence and anti-social behaviour through education and diversionary activities. The fund represents the net book value of the minibus purchased using the grant awarded. A transfer of £1,339 took place during the year, from unrestricted funds to this restricted fund to reflect the year end net book value of the minibus.
The Derek Underwood fund is a restricted fund which has aims of making cricket accessible, inspiring a love of the game and supporting future talent.
11. Summary of funds
Summary of funds - current year
| General funds Restricted funds |
Balance at 1 November 2024 £ 69,966 184,205 254,171 |
Income £ 6,861 60,639 67,500 |
Expenditure £ (25,302) (85,416) (110,718) |
Transfers in/out £ (35,199) 35,199 - |
Balance at 31 October 2025 £ 16,326 194,627 |
|---|---|---|---|---|---|
| 210,953 |
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Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Notes to the financial statements For the year ended 31 October 2025
11. Summary of funds (continued)
Summary of funds - prior year
| General funds Restricted funds |
Balance at 1 November 2023 £ 86,038 202,288 288,326 |
Income £ 13,309 39,185 52,494 |
Expenditure £ (19,251) (67,398) (86,649) |
Transfers in/out £ (10,130) 10,130 - |
Balance at 31 October 2024 £ 69,966 184,205 |
|---|---|---|---|---|---|
| 254,171 |
12. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Tangible fixed assets Current assets Creditors due within one year Total |
Restricted funds 2025 £ 34,080 160,547 - 194,627 |
Unrestricted funds 2025 £ - 18,321 (1,995) 16,326 |
Total funds 2025 £ 34,080 178,868 (1,995) |
|---|---|---|---|
| 210,953 |
Analysis of net assets between funds - prior year
| Current assets Creditors due within one year Total |
Restricted funds 2024 £ 184,205 - 184,205 |
Unrestricted funds 2024 £ 71,886 (1,920) 69,966 |
Total funds 2024 £ 256,091 (1,920) |
|---|---|---|---|
| 254,171 |
13. Related party transactions
There were no related party transactions during the year (2024: £Nil), nor are there any outstanding balances owing between related parties and the charity as at 31 October 2025.
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Kent Cricket Foundation (Formerly known as Kent Cricket Development Trust)
Notes to the financial statements For the year ended 31 October 2025
14. Post balance sheet events
On 1 November 2025, Kent County Cricket Club (the Club) completed a strategic merger of its community cricket team with the Club’s charitable arm, the Kent Cricket Foundation (formerly Kent Cricket Development Trust).
The Club is the sole member of the Kent Cricket Foundation, which in effect is now responsible for all of the community cricket work that was previously undertaken by the Club.
The employment of all staff engaged in the delivery of the CCT’s operations was transferred to the Charity as employees under the Transfer of Undertakings (Protection of Employment) Regulations 2006.
Funding agreements entered into by KCCCL with each of the England and Wales Cricket Trust (CPA 2.0), Chance to Shine Foundation, Lord’s Taverners and the ACE Programme Charity were also transferred to the charity.
15. Controlling party
The Trustees are of the opinion that the charity has no controlling party.
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