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2025-08-31-accounts

Charity registration number 1156096 (England and Wales)

Company registration number 08642517

THE CLUB CRICKET ORGANISATION LIMITED

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

THE CLUB CRICKET ORGANISATION LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr R Book
Mr M J Owen
Mr C J Buckle
Ms D E Black
Mrs R A Nanalal
Mr P S Patel
Charity number (England and Wales) 1156096
Company number 08642517
Principal address Flat 1
Manor Wood Lodge
1 Coombehurst Close
Barnet
Herts
EN4 0JU
Registered office Flat 1
Manor Wood Lodge
1 Coombehurst Close
Barnet
Herts
EN4 0JU
Independent examiner Gravita Audit II Limited
Aldgate Tower
2 Leman Street
London
E1 8FA

THE CLUB CRICKET ORGANISATION LIMITED

CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 12

THE CLUB CRICKET ORGANISATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their annual report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The charity's objects are to promote community participation in healthy recreation by the playing of cricket and other sports capable of improving health and there has been no change in these during the year.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Significant activities and achievements against objectives

During the year, the Charity consolidated its position within the cricket community and raised awareness of its objectives and aims.

The Trustees have put a major emphasis on raising funds for the distribution and supply of portable defibrillator units to cricket clubs and teams.

In addition the Charity has agreed to support initiatives which will support other Charities in their endeavours in the wider cricket Community. The Charity produces and distributes Newsletters to its supporters.

Financial review

The charity continues to explore ways to obtain new funding to meet its objectives.

Reserves policy

The Trustees are satisfied with the state of affairs of the Charity.

The Charity has resolved to hold a reserve of £500 to cover any outstanding short term secretarial and administrative functions payable to third parties.

Major risks

The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

The trustee's have assessed the major risks to the Charity's activities as follows:

a. Fraud and/or embezzlement - the Trustee's have put into place suitable safeguards for signatories to the Charity's account to mitigate such risks.

b. Litigation - the Trustee's have given due diligence to all contractual arrangements with third parties which might lead to any litigation.

c. Cyber attack - the Trustee's have used their best endeavours to secure communications both internally and externally.

THE CLUB CRICKET ORGANISATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Plans for future periods

The Charity will continue in its role as a provider of funds to amateur and recreational cricket. The defibrillator supply project will continue for the foreseeable future. New projects will be assessed by the Trustees. The Trustees are in negotiation with other charities and organisations to further the interests of cricket clubs in their pursuit of new members. The trustees will use their best efforts to promote the values of club cricket in the context of their local communities.

Structure, governance and management

The charity is a company limited by guarantee.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr R Book

Mr M J Owen Mr C J Buckle Ms D E Black Mrs R A Nanalal Mr P S Patel

Recruitment and appointment of trustees

Trustees are recruited from volunteers from within the cricket community, of people with experience in the running of grass roots cricket clubs and organisations and are appointed by ratification of the existing board of trustees.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees' report was approved by the Board of Trustees.

Mr R Book Trustee

18 August 2026

THE CLUB CRICKET ORGANISATION LIMITED

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE CLUB CRICKET ORGANISATION LIMITED

I report to the trustees on my examination of the financial statements of The Club Cricket Organisation Limited (the charity) for the year ended 31 August 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

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

Independent examiner's statement

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:

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 financial statements to be reached.

Paul Woosey FCA, FCCA

Gravita Audit II Limited

Aldgate Tower 2 Leman Street London E1 8FA

Dated: 18 August 2026

THE CLUB CRICKET ORGANISATION LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
2
116,366
84
Charitable activities
3
12,243
29,710
Investments
4
12,636
-
Total income
141,245
29,794
Expenditure on:
Raising funds
5
26,305
7,125
Charitable activities
6
90,019
53,534
Total expenditure
116,324
60,659
Net income/(expenditure) and
movement in funds
24,921
(30,865)
Reconciliation of funds:
Fund balances at 1 September
2024
38,348
560,245
Fund balances at 31 August
2025
63,269
529,380		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
116,450
44,166
-
41,953
14,576
22,430
12,636
10,404
-
171,039
69,146
22,430
33,430
21,561
6,051
143,553
27,122
67,843
176,983
48,683
73,894
(5,944)
20,463
(51,464)
598,593
17,885
611,709
592,649
38,348
560,245		 Total
2024
£
44,166
37,006
10,404
91,576
27,612
94,965
122,577
(31,001)
629,594
598,593

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE CLUB CRICKET ORGANISATION LIMITED

BALANCE SHEET

AS AT 31 AUGUST 2025

Notes
Fixed assets
Intangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
15
Unrestricted funds
16		 2025
£
99
606,830
606,929
(15,085)		 £
805
591,844
592,649
529,380
63,269
592,649		 2024
£
-
606,057
606,057
(8,411)		 £
947
597,646
598,593
560,245
38,348
598,593

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 18 August 2026

Mr R Book Trustee

THE CLUB CRICKET ORGANISATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

Charity information

The Club Cricket Organisation Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Flat 1, Manor Wood Lodge, 1 Coombehurst Close, Barnet, Herts, EN4 0JU.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

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 £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

THE CLUB CRICKET ORGANISATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.5 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 are allocated on the portion of the asset’s use.

Cost of generating funds comprise of the cost associated with attracting voluntary income.

1.6 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website

15% reducing balance

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts 116,366 84 116,450 44,166 - 44,166

THE CLUB CRICKET ORGANISATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

3 Income from charitable activities

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Direct activities
Golf Day sales
12,243
-
Sales of defibrillators
-
29,710
12,243
29,710		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
12,243
14,576
-
29,710
-
22,430
41,953
14,576
22,430		 Total
2024
£
14,576
22,430
37,006

4 Income from investments

Interest receivable
Expenditure on raising funds
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Fundraising and publicity
Staging fundraising
events
6,431
-
Publicity costs
7,766
-
Advertising
7,322
7,125
Other fundraising costs
4,786
-
26,305
7,125		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
12,636
10,404
Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
6,431
5,902
-
5,902
7,766
5,239
-
5,239
14,447
2,180
6,051
8,231
4,786
8,240
-
8,240
33,430
21,561
6,051
27,612		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
12,636
10,404
Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
6,431
5,902
-
5,902
7,766
5,239
-
5,239
14,447
2,180
6,051
8,231
4,786
8,240
-
8,240
33,430
21,561
6,051
27,612
Total
2024
£
5,902
5,239
8,231
8,240
27,612

5 Expenditure on raising funds

THE CLUB CRICKET ORGANISATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

6 Expenditure on charitable activities

Direct Direct
activities activities
2025 2024
£ £
Direct costs
Depreciation and impairment 142 167
Heart Defibrillators 53,534 67,643
Donations 75,893 14,709
129,569 82,519
Share of support and governance costs (see note 7)
Governance 13,984 12,446
143,553 94,965
Analysis by fund
Unrestricted funds 90,019 27,122
Restricted funds 53,534 67,843
143,553 94,965
7 Support costs
Support
Governance		 2025Support costs Governance 2024
costs costs costs
£ £ £ £ £ £
Subscription - 115 115 - 43 43
Bank charges - 163 163 - 142 142
Accountancy fees - 6,926 6,926 - 5,157 5,157
Secretarial expenses - 6,780 6,780 - 7,104 7,104
- 13,984 13,984 - 12,446 12,446
Analysed between
Charitable activities - 13,984 13,984 - 12,446 12,446
8 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 4,200 4,200
Amortisation of intangible assets 142 167

THE CLUB CRICKET ORGANISATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2025 2024
Number Number
Total - -
There were no employees whose annual remuneration was more than £60,000.

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Intangible fixed assets

12 Intangible fixed assets
Website
£
Cost
At 1 September 2024 and 31 August 2025 3,419
Amortisation and impairment
At 1 September 2024 2,472
Amortisation charged for the year 142
At 31 August 2025 2,614
Carrying amount
At 31 August 2025 805
At 31 August 2024 947
13 Debtors
2025 2024
Amounts falling due within one year: £ £
Trade debtors 99 -

THE CLUB CRICKET ORGANISATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

14 Creditors: amounts falling due within one year

Other creditors
Accruals and deferred income		 2025
£
8,835
6,250
15,085		 2024
£
4,135
4,276
8,411

15 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 Incoming Resources At 31 August
September resources expended 2025
2024
£ £ £ £
560,245 29,794 (60,659) 529,380
Previous year: At 1 Incoming Resources At 31 August
September resources expended 2024
2023
£ £ £ £
611,709 22,430 (73,894) 560,245

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 Incoming Resources At 31 August
September resources expended 2025
2024
£ £ £ £
General funds 38,348 141,245 (116,324) 63,269
Previous year: At 1 Incoming Resources At 31 August
September resources expended 2024
2023
£ £ £ £
General funds 17,885 69,146 (48,683) 38,348

THE CLUB CRICKET ORGANISATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

17 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 August 2025:
Intangible fixed assets
805
-
Current assets/(liabilities)
62,464
529,380
63,269
529,380
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 August 2024:
Intangible fixed assets
947
-
Current assets/(liabilities)
37,401
560,245
38,348
560,245		 Total
2025
£
805
591,844
592,649
Total
2024
£
947
597,646
598,593

18 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).