Charity
registration
number꞉
1156550 

**BERKSHIRE
COUNTY
SPORTS
CLUB TRUSTEES'
REPORT
AND UNAUDITED
FINANCIAL
STATEMENTS FOR
THE
YEAR
ENDED
31
MARCH
2025** 

Starfish
Accounting
Ltd ICAEW 3rd
Floor 25‑29
Queen
Street Maidenhead Berkshire SL6
1NB 



## **Berkshire
County
Sports
Club Contents** 

||**Page**|
|---|---|
|Trustees'Report|1—5|
|IndependentExaminer'sReport|6|
|StatementofFinancialActivities|7|
|StatementofFinancialPosition|8|
|NotestotheFinancialStatements|9—13|
|Thefollowingpagesdonotformpartofthestatutoryaccounts꞉||
|DetailedStatementofFinancialActivities|14|





**Berkshire
County
Sports
Club Trustees'
Report
For
The
Year
Ended
31
March
2025** 

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

## **Objectives
and
Activities** 

## **Aims
and
Objectives** 

The
charity's
objects
as
set
out
in
its
Constitution
dated
7
April
2014
are
the
promotion
of
community
participation
in healthy
recreation,
by
the
provision
of
facilities
for
the
playing
of
a
range
of
sports
including,
but
not
limited
to,
Football, Hockey,
Rugby,
Tennis,
Pétanque,
Ultimate
Frisbee,
Snooker,
Billiards
and
Squash.
Each
year
the
trustees
review
the
Club's objectives
and
activities
to
ensure
they
continue
to
reflect
the
charity's
aims.
In
carrying
out
this
review
the
trustees
have considered
the
Charity
Commission's
general
guidance
on
public
benefit
and,
its
supplementary
public
guidance
on
the prevention
or
relief
of
poverty
for
the
public
benefit
to
comply
with
their
duty
as
set
out
in
section
17(5)
of
the
Charities
Act 2011. 

The
Club
has
a
32
acre
site
in
Sonning,
Berkshire,
offering
a
range
of
facilities
including
numerous
grass
pitches,
tennis
and squash
courts,
an
all
weather
pitch,
a
3G
football
pitch,
associated
changing
facilities
and
car
parking.
The
facilities
are available
for
use
by
the
various
sporting
sections
of
the
Club,
which
are
self
governing,
as
well
as
other
sports
clubs, schools,
community
organisations
and
the
public. 

All
social
activities
undertaken
on
the
site
and
operation
of
the
all
weather
pitch,
3G
pitch,
squash
courts
and
snooker
room are
operated
at
an
arms
length
basis
by
a
separate
company
limited
by
guarantee,
Berkshire
County
Sports
Limited,
wholly owned
by
the
charity
and
whose
objectives
are
in
line
with
the
Charity's
own
objectives. 

## **Significant
Activities** 

The
charity
and
Berkshire
County
Sports
Limited
have
acted
together
during
the
year
to
provide
the
best
sports environment
possible.
This
report
reflects
the
activities
of
both
entities. 

Berkshire
County
Sports
Limited
is
a
company
limited
by
guarantee,
without
shareholders,
that
supports
a
number
of trading
elements
of
the
Club.
The
trustees
of
the
charity
ensure
that
the
operations
are
in
line
with
the
charitable objectives.

From
the
official
opening
of
the
new
3G
All
Weather
Pitch
(AWP)
by
Theresa
May
on
20th
April
2024
we
have seen
the
facility
gain
greater
utilisation,
meeting
initial
expectations
and
starting
to
exceed
them
with
the
introduction
of new
users
during
weekday
–
daytime
slots.
The
new
3G
pitch
increases
playability
for
football,
rugby
training
and
ultimate frisbee.
When
grass
pitches
are
unplayable
fixtures
on
the
3G
pitch
are,
on
the
whole,
unaffected. 

Work
continued
during
the
year
on
agreeing
terms
for
a
third
party
company,
Padelstars
to
provide
three
padel
courts
at BCSC.

Income
from
this
venture
will
be
used
to
build
3
new
tennis
courts
two
of
which
will
be
floodlit
to
enable
the
tennis section
to
expand
its
membership.
A
temporary
trial
padel
court
was
installed
in
March
2024.
Expectation
for
project completion
in
the
next
financial
year. 

## **Future
Developments** 

It
is
the
intention
of
the
Management
Committee
to
continue
to
operate
the
Club
in
the
future
to
provide
suitable
facilities to
encourage
active
participation
of
the
community
in
sport.
The
Club
will
remain
accessible
to
all
members
of
the
wider community,
providing
a
place
for
recreation
and
a
venue
for
hire.
The
Management
Committee
will
continue
to
actively
seek additional
sources
of
income
in
the
coming
years
by
way
of
local
business
sponsorship
and
offering
corporate
memberships. 

Projects
identified
for
the
next
round
of
fundraising
include
changing
facility
improvements. 

## **Achievements
and
Performance** 

## **Main
Achievements** 

The
committee
are
worked
with
the
sports
sections,
local
sports
clubs
and
schools
to
improve
facilities
and
completed
the build
of
the
new
full
size
3G
Football
pitch
which
is
already
proving
to
be
a
huge
success
supporting
junior
and
adult
football training
and
matches,
rugby
and
touch
training
and
ultimate
Frisbee
training
and
matches. 

The
trustees
took
measures
to
continue
the
promotion
of
the
facilities
to
increase
membership
with
1,274
members
in
the club.

The
trustees
have
encouraged
all
sections
to
host
open
day
activity
and
helped
fund
directly
the
sports
sections
run by
Berkshire
County
Sports
Club. 

...CONTINUED 

Page
1 



**Berkshire
County
Sports
Club Trustees'
Report
(continued) For
The
Year
Ended
31
March
2025** 

## **Main
Achievements
‑
continued** 

## **Charitable
activities** 

Berkshire
County
Sports
Club
has
continued
to
provide
well
maintained
sporting
facilities
to
its
sections
to
enable
them
to promote
their
respective
sport
to
create
and
nurture
coaching
and
development
of
the
members
enabling
them
to participate
in
their
chosen
sport
in
a
welcoming,
social
and
safe
environment.

The
club
is
inclusive
and
welcomes
players
of all
abilities. 

## **Fundraising
activities** 

There
were
continued
fundraising
activities
undertaken
in
the
year
to
meet
the
clubs
requirement
to
maintain
all
facilities on
site.
Many
varied
activities
included
individual
member
donations
and
individual
club
donations
which
have
helped deliver
the
funds
needed
to
start
the
changing
room
refurbishments
that
are
greatly
needed.

We
successfully
applied
for
a football
foundation
grant
to
start
the
project
but
this
needed
to
be
match
funded
which
we
achieved. 

## **Financial
Review** 

## **Reserves
Policy** 

The
Management
Committee
are
of
the
opinion
that
the
variability
of
income
from
all
sources
leads
it
to
the
wisdom
of maintaining
a
reasonable
amount
to
buffer
and
cater
for
future
emergent
costs.
The
reserves
for
the
unrestricted
funds
as at
31
March
2025
were
£388,802
(2024꞉
£324,369). 

## **Investment
policy
and
objectives** 

The
Investment
Strategy
is
set
by
the
Management
Committee
on
recommendations
by
the
Finance
sub‑committee.
The investment
policy
of
the
charity
is
to
maintain
capital
value
and
produce
a
reasonable
income
return
by
investing
in
a
wide range
of
Charitable
Common
Investment
Funds,
if
required. 

## **Structure,
Governance
and
Management** 

## **Governing
Document** 

The
charity
is
controlled
by
its
governing
document,
a
constitution,
dated
7
April
2014.
The
entity
became
a
registered charity
(CIO)
with
the
Charity
Commission
for
England
and
Wales
from
7
April
2014. 

## **Trustee
Selection
Methods** 

There
must
be
a
minimum
of
three
and
a
maximum
of
twelve
trustees,
appointed
in
line
with
the
Club
Constitution.

The President
and
Vice
President
are
nominated
by
the
Management
Committee
and
elected
to
office
at
the
Annual
General Meeting
(AGM).

On
the
recommendation
of
the
Management
Committee
and
at
the
discretion
of
those
members
in attendance
at
the
AGM,
the
Vice
President
may
be
elected
for
life.
The
President
shall
be
an
ex‑officio
member
of
the Management
Committee. 

At
every
AGM,
one
third
of
the
trustees
are
required
to
retire
from
office,
with
vacancies
being
filled
by
the
decision
of
the Club
at
the
AGM.

Any
person
who
retires
as
a
trustee
by
rotation
is
eligible
for
reappointment
but
cannot
serve
more
than five
consecutive
terms.
Twenty
members
attending
an
AGM
shall
constitute
a
quorum.
At
all
general
meetings
of
the
club, every
member
is
entitled
to
attend
with
a
vote
for
each
question
put
to
vote
(except
members
under
the
age
of
sixteen). No
business
may
be
conducted
at
a
general
meeting
unless
a
quorum
of
Club
members
is
present
when
the
meeting commences.
The
quorum
for
general
meetings
is
the
greater
of
5%
or
three
members.

All
members
give
their
time voluntarily
and
receive
no
benefits
from
the
charity
for
their
duties
as
trustees. 

The
induction
process
for
newly
appointed
members
of
the
Management
Committee
comprises
an
initial
meeting
with
the Chairman,
followed
by
a
meeting
with
the
Treasurer
on
investments,
powers
and
responsibilities
of
the
Management Committee
and
sub‑committees. 

A
pack
is
also
provided
which
includes
a
brief
history
of
the
Club,
copies
of
the
previous
12
months
Management
Committee minutes,
a
copy
of
the
previous
year's
annual
report
and
accounts,
a
copy
of
the
Constitution
and
a
copy
of
the
Charity Commission's
guidance
'The
Essential
Trustee'. 

## **Risk
management** 

The
Management
Committee
has
examined
the
major
strategic,
business,
and
operational
risks
which
the
charity
faces
and confirms
that
a
report
is
produced
at
all
our
committee
meetings
drawing
notice
to
any
matters
which
require
attention. The
major
risks
facing
the
Club
have
been
reviewed
and
systems
and
procedures
have
been
established
to
manage
these risks. 

Page
2 



**Berkshire
County
Sports
Club Trustees'
Report
(continued) For
The
Year
Ended
31
March
2025** 

## **Reference
and
Administrative
Details** 

## **Trustees** 

Andrew
Denham
‑
Chair Ian
Gordon
‑
Trustee Matthew
Sharp
‑
Trustee Kevin
Mist
‑
Trustee Narinder
Shergill
‑
Trustee Ethan
Greene
‑
Trustee 

## **Charity
Number** 

1156550 

## **Independent
Examiner** 

Georgina
Rollings
FCA Starfish
Accounting
Ltd ICAEW 3rd
Floor 25‑29
Queen
Street Maidenhead Berkshire SL6
1NB 

The
Management
Committee
consists
of
at
least
two
members
of
the
Club,
one
of
whom
must
be
a
trustee.
The
General Committee
must
consist
of
one
Club
member
from
each
sporting
section
nominated
at
their
AGM.
Members
who
served during
the
year,
and
up
to
the
date
of
these
financial
statements,
were
as
follows꞉ 

## **Mangement
committee** 

President
Kevin
Mist
(also
a
trustee) Chairman
Andrew
Denham
(also
a
trustee) Treasurer
Narinder
Shergill
(also
a
trustee) Facilities
(Pitches)
Ethan
Greene
(also
a
trustee) Communications
&
Website
Andrew
Denham
(also
a
trustee) Membership
Secretary
Ian
Gordon
(also
a
trustee) Business
Development
(vacant) Bookings
Francine
Ford Events
Co‑Ordinator
Maryanne
Clark 

## **General
Committee** 

Sonning
Hockey
Club

Eddie
Butler Woodley
Saints
Football
Club
John
Pulfer AFC
Reading
Maryanne
Clark AFC
Charvil
F.C
Adam
Callaghan BCSC
Tennis
David
Waters Shire
Hall
Rugby
Club
Neil
Evans Reading
Renegades
Tommy
Snipe BCSC
Billiards
/
Snooker
Colin
Paxford BCSC
Squash
Simon
Corbyn BCSC
Pétanque
Ian
Gordon Thames
Valley
Vikings
Touch
Club
Christopher
Findlay Reading
Ultimate
Mark
Bignall 

Page
3 



**Berkshire
County
Sports
Club Trustees'
Report
(continued) For
The
Year
Ended
31
March
2025** 

## **Other
Information** 

## **BCSC
Affiliated
Clubs** 

Sonning
HC꞉ 

- •
289
Members 

- •
172
Adult
members 

- •
89
Junior
members 

- •
13
Senior
members 

- •
15
Student
members 

- •
10
Adult
teams
and
11
Junior
teams
competing
in
regular
competitive
matches. 

- •
1
Senior
ladies’
team,
1
O40s
Veteran
Team 

- •
Annual
Hockey
Festival 

- •
Adult
Summer
Hockey
leagues,
plus
Junior
summer
training 

Woodley
Saints
FC꞉ 

- •
156
Members 

- •
13
Adult
members 

- •
1
Senior 

- •
139
Junior
members 

- •
3
Coaches 

- •
10
Junior
and
1
adult
teams 

AFC
Reading
FC꞉ 

- •
292
Members 

- •
280
Junior
members 

- •
6
Adult
member 

- •
1
Senior
member 

- •
5
Coaches 

- •
12
teams
playing
across
multiple
age
groups. 

- •
Annual
Football
tournament 

AFC
Charvil
FC꞉ 

- •
170
Members 

- •
8
Adult
members 

- •
158
Junior
members 

- •
1
Student
member 

- •
3
Coaches 

- •
16
teams
playing
across
multiple
age
groups. 

- •
Annual
Football
fun
day 

- Dynamo
Tekkers
FC꞉ •
19
Members 

- •
2
Adult
members 

- •
16
Junior
members 

- •
1
Student
member 

BCSC
Tennis꞉ 

- •
58
Members 

- •
34
Adult
members 

- •
15
Junior
members 

- •
7
Senior
members 

- •
2
Coaches 

- •
600
pay
as
you
go. 

•
6
teams
playing
competitive
matches 

Reading
Renegades
RFC꞉ 

- •
34
Members 

- •
31
Adult
members 

- •
3
Student
members 

- •
1
team
playing
competitive
rugby 

Shire
Hall
RFC꞉ 

- •
29
Members 

- •
21
Adult
members 

- •
3
Senior
members 

- •
5
Student
members 

- •
1
team
playing
competitive
rugby 

Thames
Valley
Vikings
Touch
Rugby꞉ 

- •
52
Members 

- •
50
Adult
members 

- •
1
Student
member 

...CONTINUED 

Page
4 



## **Berkshire
County
Sports
Club Trustees'
Report
(continued) For
The
Year
Ended
31
March
2025** 

## **BCSC
Affiliated
Clubs
‑
continued** 

- •
1
Junior
members 

- •
3
teams
playing
regularly
in
nationwide
league. 

- •
Several
players
at
international
standard 

- •
Wednesday
night
league
for
teams
from
local
clubs
and
businesses Thames
Valley
Try
Tag •
21
Members •
21
Adult
members 

- BCSC
Pétanque •
26
Members 

- •
16
Adult
members •
1
Junior
member •
8
Senior
members •
1
Coach •
1
team
playing
regular
league
matches BCSC
Billiards
/
Snooker꞉ •
28
Members •
14
Adult
members •
14
Senior
members •
1
team
playing
regular
league
matches BCSC
Squash꞉ •
99
Members •
85
Adult
members •
9
Senior
members 

- •
3
Student
members 

- •
1
Junior
members 

- •
2
Coaches 

- •
1
team
competing
in
the
Berkshire
Veterans
Squash
League 

- •
2
team
competing
in
local
league
squash 

## **Post
Balance
Sheet
Events** 

## **VAT
Audit** 

The
charity
is
current
subject
to
a
HMRC
VAT
audit.

This
began
in
October
2024
and
is
currently
on‑going.

This
relates
to
a reclassification
of
VAT
following
advice
taken
from
a
VAT
consultant
which
has
subsequently
proved
to
an
inappropriate advice.


This
led
to
the
review
by
HMRC
which
has
looked
at
exempt
and
partially
exempt
income
streams
which
may
require adjustments
to
be
made.

In
conclusion,
any
adjustments
and
penalties
due
are
expected
to
be
finalised
before
the
end
of
FY 2025/26. 

The
trustees
are
therefore
making
a
provision
of
£12000
to
cover
these
adjustments
and
any
interest
or
penalties
that
may result.
Details
will
be
shared
at
the
next
AGM
scheduled
for
June
2026. 

The
trustees'
report
was
approved
by
the
board
of
trustees
and
signed
on
its
behalf
by꞉ 

Andrew
Denham Trustee 28/01/2026 

Page
5 



## **Berkshire
County
Sports
Club Independent
Examiner's
Report
to
the
Trustees
of
Berkshire
County
Sports
Club For
The
Year
Ended
31
March
2025** 

I
report
to
the
trustees
on
my
examination
of
the
accounts
of
Berkshire
County
Sports
Club
(the
Trust)
for
the
year
ended
31 March
2025. 

## **Responsibilities
and
Basis
of
Report** 

As
the
charity
trustees
of
the
Trust
you
are
responsible
for
the
preparation
of
the
accounts
in
accordance
with
the requirements
of
the
Charities
Act
2011
(“the
Act”). 

I
report
in
respect
of
my
examination
of
the
Trust’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
Act. 

## **Independent
Examiner's
Statement** 

I
have
completed
my
examination.
I
confirm
that
no
material
matters
have
come
to
my
attention
in
connection
with
the examination
giving
me
cause
to
believe
that
in
any
material
respect꞉ 

- 1.
accounting
records
were
not
kept
in
respect
of
the
Trust
as
required
by
section
130
of
the
Act;
or 

- 2.
the
accounts
do
not
accord
with
those
records;
or 

- 3.
the
accounts
do
not
comply
with
the
applicable
requirements
concerning
the
form
and
contents
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. 

Georgina
Rollings
FCA 28/01/2026 Starfish
Accounting
Ltd ICAEW 3rd
Floor 25‑29
Queen
Street Maidenhead Berkshire SL6
1NB 

Page
6 



## **Berkshire
County
Sports
Club Statement
of
Financial
Activities For
The
Year
Ended
31
March
2025** 

|**Notes**<br>**INCOMEANDENDOWMENTSFROM꞉**<br>Donationsandlegacies<br>**3**<br>Charitableactivities<br>**4**<br>Investments<br>**5**<br>Other<br>**6**<br>**EXPENDITUREON꞉**<br>Raisingfunds<br>**8**<br>**NETINCOME**<br>**NETMOVEMENTINFUNDS**<br>**RECONCILIATIONOFFUNDS꞉**<br>Totalfundsbroughtforward<br>**TOTALFUNDSCARRIEDFORWARD**<br>**17**|**2025**<br>**Unrestricted**<br>**funds**<br>**£**<br>25,600<br>76,478<br>721<br>61,498|**2024**<br>**Unrestricted**<br>**funds**<br>**£**<br>130,805<br>61,268<br>1,449<br>413|
|---|---|---|
||164,297|193,935|
||(99,865)|(160,207)|
||64,432|33,728|
||64,432<br>324,370|33,728<br>290,642|
||388,802|324,370|



The
notes
on
pages
9
to
13
form
part
of
these
financial
statements. 

Page
7 



## **Berkshire
County
Sports
Club Statement
of
Financial
Position As
At
31
March
2025** 

|**Notes**<br>**FIXEDASSETS**<br>TangibleAssets<br>**11**<br>Investments<br>**12**<br>**CURRENTASSETS**<br>Debtors<br>**13**<br>Cashatbankandinhand<br>**Creditors꞉AmountsFallingDueWithinOneYear**<br>**14**<br>**NETCURRENTASSETS(LIABILITIES)**<br>**TOTALASSETSLESSCURRENTLIABILITIES**<br>**Creditors꞉AmountsFallingDueAfterMoreThanOneYear**<br>**15**<br>**NETASSETS**<br>**FUNDSOFTHECHARITY**<br>UnrestrictedFunds<br>**TOTALFUNDS**<br>**17**|**2025**<br>**Unrestricted**<br>**funds**<br>**£**<br>17,960<br>55,000|**2024**<br>**Total**<br>**funds**<br>**£**<br>20,615<br>55,000|
|---|---|---|
||72,960<br>261,272<br>98,727|75,615<br>246,910<br>95,075|
||359,999<br>(16,157)|341,985<br>(55,230)|
||343,842|286,755|
||416,802|362,370|
||(28,000)|(38,000)|
||388,802|324,370|
||388,802|324,370|
||388,802|324,370|



On
behalf
of
the
board 

Andrew
Denham Trustee 28/01/2026 

The
notes
on
pages
9
to
13
form
part
of
these
financial
statements. 

Page
8 



**Berkshire
County
Sports
Club Notes
to
the
Financial
Statements For
The
Year
Ended
31
March
2025** 

## 1. **General
Information** 

Berkshire
County
Sports
Club
is
an
unincorporated
charity
registered
with
the
Charity
Commission,
registered
charity
number 1156550.
The
principal
address
is
. 

## 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)",
Financial
Reporting
Standard
102
"The
Financial
Reporting
Standard
applicable
in
the
UK
and
Republic of
Ireland"
and
the
Charities
Act
2011. 

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

## 2.2. **Fund
Accounting** 

Unrestricted
funds
can
be
used
in
accordance
with
the
charitable
objectives
at
the
discretion
of
the
trustees. 

Designated
funds
comprise
unrestricted
funds
that
have
been
set
aside
by
the
trustees
for
a
specific
purpose. 

Restricted
funds
are
to
be
used
for
specific
purposes
as
laid
down
by
the
donor. 

Further
explanation
of
the
nature
and
purpose
of
each
fund
is
included
in
the
notes
to
the
financial
statements. 

## 2.3. **Incoming
Resources** 

Incoming
resources
are
recognised
in
the
Statement
of
Financial
Activities
when
the
charity
is
legally
entitled
to
the income,
it
is
probable
that
the
income
will
be
received
and
the
amount
can
be
measured
reliably. 

## 2.4. **Resources
Expended** 

Expenditure
is
accounted
for
on
an
accruals
basis
and
has
been
classified
under
headings
that
aggregate
all
costs related
to
the
category.

Where
costs
cannot
be
directly
attributed
to
particular
headings
they
have
been
allocated
to activities
on
a
basis
consistent
with
the
use
of
resources. 

Grants
offered
subject
to
conditions
which
have
not
been
met
at
the
year
end
date
are
noted
as
a
commitment
but
not accrued
as
expenditure. 

## 2.5. **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꞉ 

Plant
&
Machinery 25%
reducing
balance 

## 2.6. **Cash
and
Cash
Equivalents** 

Cash
and
cash
equivalents
are
basic
financial
assets
and
include
cash
in
hand
and
deposits
held
at
call
with
banks, other
short‑term
highly
liquid
investments
that
mature
in
no
more
than
three
months
from
the
date
of
acquisition
and are
readily
convertible
to
a
known
amount
of
cash
with
insignificant
risk
of
change
in
value,
and
bank
overdrafts. 

## 2.7. **Taxation** 

The
charity
is
exempt
from
tax
as
all
its
income
is
charitable
and
applied
for
charitable
purposes. 

## 3. **Income
from
Donations
and
Legacies** 

|Donationsandgifts<br>Membersubscriptionsandsponsorships|**2025**<br>**Unrestricted**<br>**funds**<br>**£**<br>6,290<br>19,310|**2024**<br>**Unrestricted**<br>**funds**<br>**£**<br>107,608<br>23,197|
|---|---|---|
||25,600|130,805|



Page
9 



## **Berkshire
County
Sports
Club Notes
to
the
Financial
Statements
(continued) For
The
Year
Ended
31
March
2025** 

## 4. **Income
from
Charitable
Activities** 

|.<br>**IncomefromCharitableActivities**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Sportsactivities|76,478|61,268|



5. **Investment
Income** 

|.<br>**InvestmentIncome**|||
|---|---|---|
|Bankinterestreceivable<br>.<br>**OtherIncome**<br>Rentalandotherincomefromproperty<br>Miscellaneousincome|**2025**<br>**Unrestricted**<br>**funds**<br>**£**<br>721|**2024**<br>**Unrestricted**<br>**funds**<br>**£**<br>1,449|
||**2025**<br>**Unrestricted**<br>**funds**<br>**£**<br>44,000<br>17,498|**2024**<br>**Unrestricted**<br>**funds**<br>**£**<br>413<br>‑|
||61,498|413|



6. **Other
Income** 

## 7. **Net
Income/(Expenditure)** 

The
net
income
is
stated
after
charging/(crediting)꞉ 

|Depreciationoftangiblefixedassets‑owned<br>.<br>**AnalysisofExpenditure**<br>Raisingfunds<br>Raisingfunds|**Activities**<br>**undertaken**<br>**directly**<br>**£**<br>39,612|**2025**<br>**£**<br>7,131|**2024**<br>**£**<br>6,935|
|---|---|---|---|
|||**Support**<br>**costs**<br>(seenote9)<br>**£**<br>60,253|**2025**<br>**Total**<br>**£**<br>99,865|
||**Activities**<br>**undertaken**<br>**directly**<br>**£**<br>46,404|**Support**<br>**costs**<br>(seenote9)<br>**£**<br>113,803|**2024**<br>**Total**<br>**£**<br>160,207|



## 8. **Analysis
of
Expenditure** 

Page
10 



## **Berkshire
County
Sports
Club Notes
to
the
Financial
Statements
(continued) For
The
Year
Ended
31
March
2025** 

## 9. **Support
Costs** 

|Premisesexpenses<br>Generaladministration<br>Depreciation<br>Governancecosts<br>Premisesexpenses<br>Generaladministration<br>Depreciation<br>Governancecosts|**2025**<br>**Raising**<br>**funds**<br>**£**<br>36,057<br>11,514<br>7,131<br>5,551|
|---|---|
||60,253|
||**2024**<br>**Raising**<br>**funds**<br>**£**<br>93,967<br>9,013<br>6,935<br>3,888|
||113,803|



## 10. **Average
Number
of
Employees** 

Average
number
of
employees
during
the
year
was꞉
NIL
(2024꞉
NIL) 

## 11. **Tangible
Assets** 

|1.<br>**TangibleAssets**||
|---|---|
|**Cost**<br>Asat1April2024<br>Additions<br>Asat31March2025<br>**Depreciation**<br>Asat1April2024<br>Providedduringtheperiod<br>Asat31March2025<br>**NetBookValue**<br>Asat31March2025<br>Asat1April2024|**Plant&**<br>**Machinery**<br>**£**<br>45,142<br>4,476|
||49,618|
||24,527<br>7,131|
||31,658|
||17,960|
||20,615|



Page
11 



**Berkshire
County
Sports
Club Notes
to
the
Financial
Statements
(continued) For
The
Year
Ended
31
March
2025** 

## 12. **Investments** 

|**CostorValuation**<br>Asat1April2024<br>Asat31March2025<br>**Provision**<br>Asat1April2024<br>Asat31March2025<br>**NetBookValue**<br>Asat31March2025<br>Asat1April2024|**Unlisted**<br>**£**<br>55,000|
|---|---|
||55,000|
||‑|
||‑|
||55,000|
||55,000|



During
the
year
to
31st
March
2021
Berkshire
County
Sports
Limited
resurfaced
the
all
weather
pitch
held
by
the
company. To
enable
this
project
to
be
undertaken
Berkshire
County
Sports
Club
invested
£55,000
towards
the
resurfacing
costs.

No further
investment
has
been
made
in
the
year
to
31st
March
2025. 

## 13. **Debtors** 

|**Duewithinoneyear**<br>Tradedebtors<br>Otherdebtors<br>4.<br>**Creditors꞉AmountsFallingDueWithinOneYear**<br>Tradecreditors<br>Otherloans<br>Othercreditors<br>5.<br>**Creditors꞉AmountsFallingDueAfterMoreThanOneYear**<br>Otherloans|**2025**<br>**£**<br>56,681<br>204,591<br>261,272<br>**2025**<br>**£**<br>1,680<br>12,000<br>2,477<br>16,157<br>**2025**<br>**£**<br>28,000|**2024**<br>**£**<br>5,989<br>240,921|
|---|---|---|
|||246,910|
|||**2024**<br>**£**<br>43,021<br>12,000<br>209|
|||55,230|
|||**2024**<br>**£**<br>38,000|



14. **Creditors꞉
Amounts
Falling
Due
Within
One
Year** 

15. **Creditors꞉
Amounts
Falling
Due
After
More
Than
One
Year** 

Page
12 



## **Berkshire
County
Sports
Club Notes
to
the
Financial
Statements
(continued) For
The
Year
Ended
31
March
2025** 

## 16. **Loans** 

An
analysis
of
the
maturity
of
loans
is
given
below꞉ 

|Amountsfallingduewithinoneyearorondemand꞉<br>Otherloans<br>Amountsfallingduebetweenoneandfiveyears꞉<br>Otherloans|**2025**<br>**£**<br>12,000<br>**2025**<br>**£**<br>28,000|**2024**<br>**£**<br>12,000|
|---|---|---|
|||**2024**<br>**£**<br>38,000|



## 17. **Movement
in
Funds** 

|**Unrestrictedfunds**<br>General꞉<br>Generalunrestrictedfund<br>**Totalfunds**<br>**Unrestrictedfunds**<br>General꞉<br>Generalunrestrictedfund<br>**Totalfunds**|**Asat1April**<br>**2024**<br>**£**<br>324,370|**Income**<br>**£**<br>164,297|**Expenditure**<br>**£**<br>(99,865)|**Asat31**<br>**March2025**<br>**£**<br>388,802|
|---|---|---|---|---|
||324,370|164,297|(99,865)|388,802|
||**Asat1April**<br>**2023**<br>**£**<br>290,642|**Income**<br>**£**<br>193,935|**Expenditure**<br>**£**<br>(160,207)|**Asat31**<br>**March2024**<br>**£**<br>324,370|
||290,642|193,935|(160,207)|324,370|



## 18. **Transactions
with
Trustees** 

None
of
the
trustees
received
any
remuneration
or
any
other
benefits
from
an
employment
with
the
charity
or
a
related
entity during
the
current
or
previous
year. 

No
trustee
expenses
have
been
incurred. 

## 19. **Related
Party
Disclosures** 

At
the
end
of
the
year
the
company
was
owed
£273,472
(£220,884)
by
it's
related
party
Berkshire
County
Sports
Limited. 

During
the
year
the
charity
charged
rent
of
£44,000
(2024꞉
£nil)
to
it's
related
party
Berkshire
County
Sports. 

Page
13 



**Berkshire
County
Sports
Club Detailed
Statement
of
Financial
Activities For
The
Year
Ended
31
March
2025** 

|**INCOMEANDENDOWMENTSFROM꞉**<br>**Donationsandlegacies**<br>Donationsandgifts<br>Membershipsubscriptions<br>**CharitableActivities꞉**<br>**Sportsactivities**<br>Astropitchrental<br>Facilitieshire<br>**Investments**<br>Bankinterestreceivable<br>**Other**<br>Rentalandotherincomefromproperty<br>Miscellaneousincome<br>**EXPENDITUREON꞉**<br>**Raisingfunds**<br>Groundsmaintenance<br>Otherinterestpayable<br>Rent<br>Rates<br>Lightandheat<br>Repairsandmaintenance<br>Premisesinsurance<br>Stationery<br>Legalfees<br>Licencefees<br>Sundryexpenses<br>Depreciation<br>Accountancyfees<br>**NETINCOME**|**2025**<br>**Total**<br>**funds**<br>**£**<br>6,290<br>19,310|**2024**<br>**Total**<br>**funds**<br>**£**<br>107,608<br>23,197|
|---|---|---|
||25,600<br>19,362<br>57,116|130,805<br>11,657<br>49,611|
||76,478<br>721|61,268<br>1,449|
||721<br>44,000<br>17,498|1,449<br>413<br>‑|
||61,498|413|
||164,297<br>(37,647)<br>(1,965)<br>(5,547)<br>(6,831)<br>(13,876)<br>(5,615)<br>(4,188)<br>(36)<br>‑<br>(35)<br>(11,443)<br>(7,131)<br>(5,551)|193,935<br>(46,404)<br>‑<br>(5,545)<br>(3,808)<br>(10,708)<br>(71,463)<br>(2,443)<br>‑<br>(8,642)<br>(35)<br>(336)<br>(6,935)<br>(3,888)|
||(99,865)|(160,207)|
||(99,865)|(160,207)|
||64,432|33,728|



Page
14