2021-09-30-accounts - Harpenden Cricket Club

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	Page
Report ofthe Trustees	1to4
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet	7 to	8
Notes to the Financial Statements	9 to	17
Detailed Statement of Financial Activities	18 to	19

Balance Sheet ~30S t 3 2323
				30.9.21	30.9.20
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes	6		8	6
FIXEDASSETS
Tangible assets	8	41,239	251,790	293,029	313,749
Investments	9	1		1	1
		41,240	251,790	293,030	313,750
CURRENT ASSETS
Debtors	10	57,950		57,950	18,487
Cash at bank		16,259		16,259	12,079
		74,209		74,209	30,566
CREDITORS
Amounts falling due within one year	11	(22,868)		(22,868)	(20,472)
NET CURRENT ASSETS		51,341		51,341	10,094
TOTAL ASSETS LESSCURRENT
LIABILITIES		92,581	251,790	344,371	323,844
CREDITORS
Amounts falling due after more than one year	12				(4,616)
NET ASSETS		92581	251 790	344,371	319,228
FUNDS	14
Unrestricted funds				92,581	52,912
Restricted funds				251,790	266,316
TOTALFUNDS				344,371	319,228

	OTHER TRADING ACTIV	ITIES
			30.9.21	30.9.20
	Match teas		4,973	5,955
	Ground and pavilion hire Sponsorships Club lottery		3,000 14,983 360	540 8,366 1,860
			23,316	16,721
3.	INVESTMENT INCOME
			30.9.21	30.9.20
	Donation from subsidiary		9,579	20,385
	Deposit account interest		2	17
			9,581	20,402
4.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)	is stated after charging/(crediting):
			30.9.21	30.9.20
	Depreciation —owned assets		20,720	25,089
	Deficit on disposal offixed	assets		2,600

	There were no trustees' expens ended 30September 2020.	es paid for the year ended 30Septem	ber 2021 nor	for the yea
	STAFF COSTS
			30.9.21	30.9.20
	Wages and salaries
	Social security costs
7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
		Unrestricted	Restricted	Total
		fund	funds f	funds
	INCOME AND ENDOWMENTS	FROM
	Donations and legacies	75,897		75,897
	Other trading activities	16,721		16,721
	Investment income	20,402		20,402
	Total	113,020		113,020
	EXPENDITURE ON
	Raising funds	10,087		10,087
	Charitable activities
	Cricket	78,777	19,368	98,145
	Total	88,864	19,368	108,232

for t	he Year Ended 30Se ember 2021	he Year Ended 30Se ember 2021	he Year Ended 30Se ember 2021
	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES-
	continued
		Unrestricted	Restricted	Total
		fund	funds	funds
		6	F	6
		24,156	(19,368)	4,788
	Transfers between funds	~12,000)	12,000
	Net movement in funds	12,156	(7,368)	4,788
	RECONCILIATION OF FUNDS
	Total funds brought forward	40,756	273,684	314,440
	TOTAL FUNDS CARRIED FORWARD	~52 912	266316	319,228
8.	TANGIBLE FIXEDASSETS
		New	Groundsman's	Ground
		pavilion f	store 6	equipment
	COST
	At 1 October 2020 and
	30September 2021	290,526	21,635	32,125
	DEPRECIATION
	At 1 October 2020 Charge for year	24,210 14,526	9,834 ~1967	350 2,656
	At 30September 2021	38,736	11,801	3,006
	NET BOOK VALUE
	At 30September 2021	251,790	9,834	29,119
	At 30September 2020	266,316	11,801	31,775

for th	e Year Ended 30Se ternber 2021
8.	TANGIBLE FIXEDASSETS -continued
			Artificial
		Scoreboard f	wicket 6	Totals 6
	COST
	At 1 October 2020 and 30September 2021	5,712	6,000	355,998
	DEPRECIATION
	At 1 October 2020	2,655	5,000	42,249
	Charge for year	571	1,000	20,720
	At 30September 2021	3,426	6,000	62,969
	NET BOOK VALUE
	At 30September 2021	2,286		293,029
	At 30September ZOZO	2,857	1,000	313,749
9.	FIXEDASSET INVESTMENTS
				Shares	in
				group
				undertaking

Nature ofbusiness: Trading subsidiar	Nature ofbusiness: Trading subsidiar	y
Class ofshare:		holding
Ordinary		100	30.9.21	30.9.20
Areate	caitalandreserves		1	1

Notes	tothe Financial Statements	tothe Financial Statements	—continued
for the	Year Ended	30Se tember 2021
10.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
				30.9.21	30.9.20
				L	E
	Amounts owed by group undertakings			57,950	18,302
	Prepayments	and accrued	income		185
				57,950	18,487
11.	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
				30.9.21	30.9.20
				6	6
	Other loans	(see note 13)		11,633	15,837
	VAT			375
	Accrued expenses			10,860	4,635
				22,868	20,472
12.	CREDITORS: AMOUNTS		FALLING DUE AFTER MORE THAN ONE YEAR
				30.9.21	30.9.20
	Other loans	(see note 13)			4,616
13.	LOANS
	An analysis	ofthe maturity	ofloans is given below:
				30.9.21 f	30.9.20 8
	Amounts falling due within		one year on demand:
	Other loans			11,633	15,837
	Amounts falling between one and two years:
	Other loans	- 1-2years			4,616

Comparative net mo	vement in funds, included	in the above are as fo	llows:
		Incoming	Resources	Movement
		resources	expended	in funds
				E
Unrestricted funds
General fund		113,020	(88,864)	24,158
Restricted funds
Restricted - pavilion	development		(19,368)	(19,366)
TOTAL FUNDS		113,020	(106,232)	4,788

A current year 12m	onths and prior ye	ar 12months co	mbined position	is as follows:
			Net	Transfers
		At	movement	between	At
		1.10.19	in funds f	funds	30.9.21
Unrestricted funds
General fund		40,756	63,825	(12,000)	92,581
Restricted funds
Restricted - pavilion	development	273,684	(33,894)	12,000	251,790
TOTAL FUNDS		314,440	29,931		344,371

A current year 12 months and prior year 12 in the above are as follows:	months combined net m	ovement in fu	nds, included
	Incoming	Resources	Movement
	resources	expended	in funds
	F
Unrestricted funds
General fund	242,179	(178,354)	63,825
Restricted funds
Restricted - pavilion development		(33,894)	(33,894)
TOTAL FUNDS	242,179	~212,248)	29,931

Detailed Statement of Financial Activities for the Year Ended 30Se tember 21
	30.9.21	30.9.20
	6
INCOME AND ENDOWMENTS
Donations and legacies Donations	9,835	7,503
Gift aid	2,266	2,300
Sundry income Grants	128 22,241	2,111 14,200
Subscriptions Nets and kit	58,375 3,402	40,040 8,793
Sundry cricket income	15	950
	96,262	75,897
Other trading activities Match tees	4,973	5,955
Ground and pavilion hire Sponsorships Club lottery	3,000 14,983 360	540 8,366 1,860
	23,316	16,721
Investment income
Donation from subsidiary	9,579	20,385
Deposit account interest	2	17
	9,581	20,402
Total incoming resources	129,159	113,020
EXPENDITURE
Raising donations and legacies
Club lottery expenses	(1,100)	1,375
Other trading activities
Purchases		8,712
Charitable activities
Cricket equipment &pitch hire Carried forward	5,340 5,340	4,316 4,316

Har enden Cricket Club	Har enden Cricket Club
Detailed Statement of Financial		Activities
for the Year Ended 30Se tember 2021
			30.9.21	30.9.20
			f	f
Charitable activities
Brought forward			5,340	4,316
Coaching and match/player	expenses		17,566	15,937
Nets and kit expenses				3,034
League and association subs			2,064	135
Rent, rates and water			966	1,916
Insurance and licences			5,894	5,778
Light and heat			2,614	3,216
Telephone			346	296
Ground maintenance &equipment			32,192	21,305
Maintenance, repairs 8 cleaning			7,589	4,338
Socials and events costs			6,626	5,356
Freehold property			14,526	19,368
Depreciation of groundsman's		store	1,967	1,967
Depreciation of ground equipment			2,656	2,183
Depreciation ofscoreboard			571	571
Depreciation of arti8cial wicket			1,000	1,000
Loss on sale oftangible fixed assets				2,600
			101,917	93,316
Support costs
Iylanagement
Sundry expenses			3199	4,829
Total resources expended			104,016	~108232
Net income			25 143	~4 788