REGISTERED COMPANY NUMBER." 09264086 (England and Wales) REGISTERED CHARITY NUMBER: 1160656 Ro rt of the TNst¢es and Unaudited Finanoal Ststements for the Year Ended 30 Se mbèr 2025 nden Cricket Club Lh1Water Accountants Limited Fairlawns Sandersfield Plymtree D8von EX15 2JZ
nden Cricket Club Contents of the Financial Statements for the Year Ended 30 Se tember 2025 Paga Report of the Truste8S Independent Examinerfs R8POrt Statement of Financial Activities tjalance Sheet 7 to 8 Notes to the Financial Statements 9 to 16 Detailed Statement of Financial Activities 17 to 18
Har nden Cricket Club ort of the Tru¥l¢ for the Year Ended 30 S8 tember 2025 The trusteès who are also directors of the charity for the purposes of the Companies Act 2006, present their report wth the finanGi81 ststements of the charity for the year ended 30 September 2025. The trustees have adopted the prowsions of Accounting and Reporting by Chariiies.. Ststem8nt of RecDmmerKled Practice applicable to charities preparing their accounts in accordance with tha Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effectiv& 1 J8niiary 2019) OBJECTIVES AND ACTIVITIES Objeclives and aims As set out in the Articles of Association. the objerAs of Harpenden Cricket Club are.. 1. To provide community parti0patn in heamhy racreation by providing facilrties for Ejaying crtd(gt and other sports (yalbeS, means land. buildings. equipment and organiSat)n of cricketing or 0trTr8r sporting activities). 2. 1.0 advanc8 the educatson of children and young people whether or not undergoing formal education The Club has been in existence since 1863 and, in that time. has become an important part of our local community. W8 are a family Club and this lies at the heart of our _sur.ftg_qs hoth i)n and off the plawng field. Fostering this sense of family involvement is tho comerstone of our efforts to promote cricket in our local community. The Trustees rec()3nise that, following the Club's cOnversn to beccAne a charity. the aub's varuS activiti8s must be run according to the best principles of corporat8 governan. The Trustees believe that the charity conversion has focused our efforts on achieving our twin obie¢tives for the benefit of our local community. We continue to look to attract volunteers to strengthen our team to ensure we can deliver the best quality services. Th8 Club has f8&paying membership, which is concessionary for specific groups. a.g. Juniors, and for other5 wher8 the payment of fees might be an obstacle to their participation in uicket adivities at the Club. Page 1
Har enden Cricket Club rt of the Trustees for the Year Ervjed 30 Se tember 2025 OBJECTIVES AND ACTIVITIES Significant activities Cricket {Senior Men) Anolher excellent year for the first team, which won the Hertfordshire Premiei League for a second consecutive year. Unfortunately the 2nd Xl were r618gated from a very competitive division bul the 4th3 were promoted. All other sldes had g¢)od seasons illGluding the 7ths playing tlieir iiiaugural season in the Herts League. The club also put oui an 8th Xl on occasions, playing friendty matches. CriLet (Senior Women) Another wonderful s8ason for this young team winning the Hertfordshire Premier Leagu8 in its Inaugural season. The 2nd Xl competed Y1 as thè softball team. Cricket (Juniors) The club has a very signtfic8nt jLJnior seLion with over 180 All Stars and Dynamos. 300 boys and 130 girls. It was an excellent season for the boys and girls across all age groups. The club now maintains 5 grounds in Harpend8n. Disability Crick8t Thg Club is 8 hub for dieabilty cricket in Hertforthhirc, furthcr gmphasisin9 our commitment to crickèt for all. Cornmunicat'ons We continued trj provide regular communications to our mmbers in 2025 and this has been wamily received. 11 has also helped to ralso tha profile of the club and its roje at the heart of tha local community. New Net Faciif(ies Our 2 new nets were constructed in the SprirKJ and these have provided excellent additional training (aiilili fvi <all vur 5ide5. Club Mark HCC achieved Club Mark again this year. Public benefit The Club pro)rides sporting fa¢ilitses to enab ages from 5 to 75 to acttvely participate in sport. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing documènt The therity is controlled by its goveming document. a d88d of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The company is the sol8 m6mber of its subsidiary. HCC 2015 LTD. a Gompany registered in England and Wales under registerèd number 09887493. This subsidiary company was incorporated on 25 November 2015 and prepares rts financial statement to 30 September. donating its profits to Harpenden Crickel Club. Page 2
Har nden Cricket Club Re rt of th8 Trustees for the Year Ended 30 Se tember 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees The company's ACleS of Association require that there be at least three Trustees and a maximum of twelve Trustees (Article 25). Any person vtho is willing to act as a Trustee may be appointed Trustee by ordinary resolution or a decision of the Trustees (Article 26), provided they have reached the age of 18 ycars. and unlcs$ disqualificd under Artieltt 27. One third of the Trustees who are subject to retirement by rotation, or the nearest number to one third. must retire from office at each annu81 general meeting, plus any Trustees who have been appointed by the Trustees since the last annual gèneral meatlng. Those to retr're by rotation are those which have been the longest in office since their last appointment or reappointment. other apF)ointees as Trustees must be recommended by the Trustees an¢J Ihen MplY with the notices required by Articles 26.7.2 and 26.8. There are currently 4 Trustees. The Trustees. along with an Executive Committee. meet around eight times per year to raview tho aub's pertManCe and ensure the Club's strategy to meet its objectives is being implemented. The Trustees are supported by a number of volunt8ers who dalivèr th8 Club's core activities and provide supFort for other volunteers that the Club is fortunate to have. Risk manaoem8nt The trustees have a duty to identfy and rowew th8 risks to which the charity is 8xposed and to ensur8 appropriate controls are in place to provide reasonable assurance against fraud and error. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 09264086 (England and Wales) Registered Charity numl*r 1160656 Registered offKe 104 Station Road Harpenden AL5 4TU Trustees M Fordham F Waters G Newman S Wad6 S Caunce D Washinoton Independent Examlner Mrs Katharine Sarah Hardy Lightwater Accountants Limited Fairlawns Sandersfield Plymtree Devon EX15 2JZ Page 3
Re of the Trustees 05 ¥L Approved by order of Ihe board of truslees on ................. ........ ................ and sned on its behalf JL M F(dharn . Tn Page 4
Inde Har endent Examiner's Re enden Cricket Club to the Truslees of Independent examiners report to the trustees of Harp8nden Cricket Club (Yhe Compan} I report to the charity trustees on my examination of the accounts of the Company for th8 yèar @nded 30 September 2025. Responsibilities and basis of report As the charltvs trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in aCCordare with the requirements of the Companies Act 2006 2006 Acr). Having satisfied myself that the accounts of tPk9 Company are not required to be audrted under Part 16 of the 2006 Act and ar8 eligible for independent examination. I report in respect of my examination of your charitys accounts as carried out under Section 145 of the Charities Act 2011 ¢the 2011 Act'}. In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145{5) {b) of the 2011 Act. Independent examinerfs $tatement I have completed my examlnation. I confirm that no matters have come to my attention in connection with the examination gwing m@ caiise to believ8". accounting r8cords w8r8 not kept in respect of the Company as required by Section 386 of the 2006 Act; or the ac¢ounts do nol accord with thos8 reconls: or the accounts do not comply wtth the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true ar fair view which is not a matter consiéered as part of an independent examination: or the accounls have not been prepared in accordance with the [nethI5 and principles of Ihe Stat8ment of R8commended Practi for accounting and reporting by charities (applicable to charitie9 preparing their eccounls in a¢¢ordan¢e wth tho Financial Rcporting Standard applicablg in th8 UK and Republic of Ireland (FRS 102)}. I have no COnrnS and have come across no other matters in conn8clion wrth the examinatKJn to whith attention should b8 drawn in this report in order to enable a proper UerStandIng of the accounts to be reached. Mrs Katharino Sarah Hardy Lighlwater Accountants Limited Fairlawns Sandersfield Plymtree Devon EX15 2JZ Date: ... Page S
enden Cricket Club Statemeni of Financial Activities for the Year Ended 30 Se ember 2025 30.9.25 Tot81 funds .9.24 Total funds Unrestricted Restricted fund funds Notgs INCOME AND ENDOVVMENTS FROM Donations and legac4es 109.601 109,601 103,269 Oth8r trading activities Inv8Stment income 24,353 28.859 24,353 28,859 26,497 30,764 Total 162813 162,813 160,530 EXPENDITURE ON Charitable activities Cricket 185.158 14.526 1gg.684 1AQ,566 NET INCOMEI(EXPENDITURE) (22.345) (14.526) {36:871) {29.036) RECONCILIATION OF FUNDS Total funds brought forward 96.291 213,101 309,392 338,428 TOTAL FUNDS CARRIED FORWARD 73,94G 198,7 272 521 309.392 The notes fi)mi part of tt$9 financrdl statements Page 6
Har nden Cricket Club Balance Sheet 30Se tember 2025 30.9.25 Total funds 30.9.24 Total fund$ Unrestricted Restrided fund funds Notes FIXED ASSETS Tangible assets Investments 67.227 193,686 260,913 241,948 67,228 193.686 260,914 241.949 CURRENT ASSETS Debtors Cash at bank 10 10,052 4,889 63,628 58.739 4.889 63,628 71,693 CREDITORS Amounts falling due wthin one year (40.771) (40,771) (4.250) NET CURRENT ASSETS 17,968 4.689 22.857 67.443 TOTAL ASSETS LESS CURRENT LIABILITIES 85.196 1g8.575 283.771 309.392 CREDITORS Amounts falling due after mor& than one year 12 (11,250) (11.250) NET ASSETS 73.946 198575 272,521 309 392 FUNDS Unrtsstricted funds Restricted funds 14 73,946 198 575 96,291 213,101 TOTAL FUNDS 272,521 309,392 The charitable company is entitled to exemption from audit urKler Section 477 of the Companies Act 2006 for the year ended 30 September 2025. The membars have not required the company to obtain an audit of ils financial statemants for tha year ended 30 September 2025 in accordan with Section 476 of the Companies Act 2006. The notes fonn part of these financial statements Page 7 continued...
Ha den Cri Balance Sheei- cominued ember 2025 The trustees acknomedge their responsibilities for (a) ensuring that the charltable o)mpany keeps a(Th)untry recd8 that compty wlth Sectk)ns 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a tn a)d fair view of the State of affairs of the charitable c<Mnpany as at the end of eath financial year and of its sury)tus or deficit for each financial year in accordance wilh the requireniwts of Sections 394 and 395 arml which otheThvise ¢ompiy with the requirerr£nts of the Companies Act 2008 relating to financial atnts, so far as applicable to the dHitable (x)rry)wry. These financial statements have been wepared in accrxdance with the provisions applicable to charitable companies sutyect to the s11 companies regime. The finan ements were approved the Board of Trustees and auttbjrised for issue on and We signed on its behaff ty. M Fordham - Trustee The rnles fr) pal oftrse fala1 S&*ts Page 8
Har nden Cricket Club Noies to the Financial Slatements for the Y8ar Ended 30 Se tember 2025 ACCOUNTING POLICIES Basis of preparlng the financial statements The financial statements of the charttable company. which is a public benefft entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 102) 'Accounling and Rèporting by Charities: Statement of Recommended Practice applicable to charities preparing thoir 9ccounls in accordanco with tho Financial Roporting Standard applieablè in the UK and Republic of Ireland (FRS 102} (effectwe 1 January 2019}', Financial Reporting Standard 102 The Finanaal ReportiTr3 Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements hav8 b88n prepared under the historical cost convention, with the eXPtIon of investrnents which are included at matkgl value. Income All in(x)me is recognised in the Statement of Financial Activtties once the charity has entitlement to the funds. it is probable that the incLNne will be r]Ved and the amount can b& measured reliably. Expgnditure Liabilities are recognised as expenditure as si)on as the is a legal Dr constructrve obligation committing the charity to that experKliture. it is probable that a transfer of economic benefits will b8 rèquirèd in sÈttlèm8nt and thè gmount of obligation can bè méasuréd réliably. Expenditure is accounted for on an attruals basis and has bèen classifi8d under h8adings that aggregate all cost relat8d to the cat8gory. Whèr8 costs cannot b8 direcuy attributed to particular headings they have been allocated to actiirities on a basis consistent with the us9 of resources. Tangible fixed a3sets Depreciation is provided at the folkiwing annual rates in order to wrile off each asset over its estimatèd uséful lrfè. Main pavilion Groundsman's storc Ground equipment Scoreboard Nets and artificial wk8t 10% on cost 20% on cost al varying rates on cost 20Vo on cost 20% on cost Taxation Th8 charity is ex8mpt from corwration tax on its charitable activities. Fund accounting Unrestricted fund5 can be used in aCrdance with the charttable obiectTves at the discretKin of the truste8s. Restricted funds can only be used for wticular restricted purposes within the objects of the charity. Restrictions arise when speof*d by Ihe donor when funds are raised for particular r95trictsd purpos8S. Further explanation of the nattTe and purp)se of each fund ts included in the notes to the financial statements. Page 9 continued...
Ha nden Cricket Club Notes to the Financial Statements - continued for the Year Ended 30 Se tember 2025 ACCOUNTtNG POLICIES - continued Hire purchase and leasing commitments Rentals paid under operating leases are charged tr) the Ststement of F#)ancial Acttvities on a straight line basis over the period of the leas&. OTHER TRADING ACTIVITIES 30.9.25 30.9.24 Match teas Ground and pavilion hire Sponsorships 5,403 ?.rJo 18.750 6.055 20.442 24.353 26,497 INVESTMENT INCOME 30.9.25 30.9.24 Donation from subsidiary Deposit account interest 25,743 29.959 805 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after Chargin{¢rediting). 30.9.25 30.9.24 Depreciation - owned assets 24.965 19,720 Pago 10 continued...
Har nden Crickèt Club Notes to the Financial Statements - continued for the Year Ended 30 Se tember 2025 TRUSTEES. REMUNERATION AND BENEFITS Th8r8 W8r8 no trustees, remuneration or other benefrts for the year end 30 September 2025 ncr for the year 8nd8d 30 September 2024. Trustsas. oxponses There were no trusteés, oxp8ns8s paid for thé year ended 30 September 2025 nor for the year ended 30 September 2024. STAFF COSTS 30.9.25 30.9.24 Wages and salaries COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund fvnds Total funds INCOMEAND ENDOWMENTS FROM Lk)nations and legacies 103.269 103.269 Other trading activities Investment income 26,497 30,764 26,497 Total 160.530 160.530 EXPENDITURE ON Charitable activities Cricket 175.040 14,526 189.566 NET INCOMEI(EXPENDITURE) (14,510) {14,526) (29,036) RECONCILIATION OF FUNDS Total funds brought forward 110,801 227,627 338,428 Page 11 continued...
Har enden Crick8t Club Notes to the Financial Statements- continued for the Year Ended 30 Se tember 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund funds Totsl funds TOTAL FUNDS CARRIED FORWARD 96.291 213.101 309 392 TANGIBLE FIXED ASSETS Main pavilion Groundsman's store Ground equipment COST At 1 O¢tober 2024 Additions 290.526 21,635 40.629 At 30 Septembèr 2025 290.526 21,635 40,629 DEPRECIATION At 1 October 2024 Charge for year 82,314 14,526 17.702 11,399 3,507 At 30 septeMr 2025 96.840 19,668 14,906 NET BOOK VALUE At 30 September 2025 193 686 1.967 25.723 At 30 Septamber 2024 208.212 3.933 29.230 Page 12 Ix)ntinu8d...
Har enden Cricket Club Notes to the Financial Statements - continued for th8 Year Ended 30 Se tember 2025 TANGIBLE FIXED ASSETS - continued Nets and artificial wicket Scor&tard Totals COST At 1 October 2024 Additions 5,712 6,DOO 364,502 43,930 At 30 Seernber 2025 5.712 49,930 408.432 DEPRECIATION Al 1 October 2024 Charg8 for year 5,139 573 6,000 4,393 122,554 24,965 At 30 Scptembor 2025 5.712 10.393 147.519 NET BOOK VALUE At 30 Saptember 2025 39,537 260,913 At 30 Septemb8r 2024 573 241.948 FIXED ASSEf INVESTMENTS Sliaips in group undertaking MARKET VALUE At 1 Octobgr 2024 and 30 September 2025 NET BOOK VALUE At 30 September 2025 At 30 September 2024 Th•rg were invastmont attsets outside thc UK. The CoMpanS investments at th8 balance sheet date in the share capital of companies include the followng: HCC 2015 LTD Registered offl-. Nature of business: Trading subsidiary Class of share: Ordinary holding 100 Page 13 continued...
Har enden Cricket Club Notes to the Financial Stat8m8nts - continued for the Y8ar Ended 30 Se ember 2025 10. DEBTORS: AMOUNTS FALUNG DUE WITFNN ONE YEAR 30.9.25 30.9.24 AnKJunts owed by group undertakings VAT Prepayments 6.331 77 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.9.25 30.9.24 Other loans (see note 13) VAT 7,250 1.071 4.250 Deferred income Accrued expens8S 5,000 40,771 4.250 12. CREDITORS: AMOUNTS FALUNG DUE AER MORE THAN ONE YEAR 30.9.25 30.9.24 Othér loans Igee note 13) 13. LOANS An anal1£ of the mattty of loans is given below". 30.9.25 30.9.24 Amounts falling due within on8 year on demand: Other loan5 7,250 4,250 Amounts falling between one and two yaars: Other loans - 1-2 years 3.000 Amounts falling due b81w8en two and five years: other loans - 2-5 years 8,250 Pag& 14 continued...
Har enden Crrck8t Club Notes to the Finanoal Statements- continued for the Year Ended 30 Se tember 2025 14. MOVEMENT IN FUNDS Net movement in funds At 1.10.24 At 30.9.25 Unrestricted funds General fund 96,291 (22,345) 73.946 Restricted funds Restricted - pavilion development 213,101 (14,526) 198,575 TOTAL FUNDS 309,392 36,871) 272 521 Net movement in funds. included in the atKJve are as folloNys: Incoming R8sources MOVent resources expended in funds Unrestricted funds General fund 162,813 (185,158) {22.345) Restrictod funds Restrict8d - pavllion devebpment {14,526) (14.526) TOTAL FUNDS 162,813 199 684) 36,871) Comparatives for movement in funds Net Al 1.10.23 movemetrt In funds 30.9.24 Unrestricted funds General fund 110,801 (14.510) 96.291 Restrlcted funds Restrictgd - pavilK)n dev8bpment 227,627 {14,526) 213,101 TOTAL FUNDS 338,428 29,036) 309 392 Page 15 continued...
Har nden Cri ket Club Notes to the Financial Statements - continued for the Year Ended 30 Se tember 2025 14. MOVEMENT IN FUNDS - continued Comparalivè net movement sn funds. induded in the above are as follows: Incoming Resourc8s Movement resources expend8d in funds Unrestricted funds General fund 160.530 (175,040) {14.510) Restricted funds Restricted - pavilion develot*nent (14,526) {14,526) TOTAL FUNDS 160,530 189,566) 15. RELATED PARTY DISCLOSURES During the year ended 30 September 2025. the trading subsidiary donated its profits of £25,7ÉL3 (2024 - £29,959) to the company. At the balanc? sheet date £nil (2024 - £6.331) was owed by HCC 2015 LTD, the comp8nWs subsidiary. 16. COMPANY LIMITED BY GUARANTEE The company has no share catH'tal and is limited by guarantee. In the event of the Charity being wound up, the liability of the guarantee is limited to £10 per member of the charity. Page 16
Har enden Cricket Club Detailed Statement of Finanual A1vitieS for the Year Ended 30 Se tember 2025 30.9.25 30.9.24 INCOME AND ENDOWMENTS Donations and legacies Donations Glft aid Sundry income Subscriplions Nets and kit SuTrJry cricket income 18.291 3,135 558 71.555 15,502 12,085 4.197 1.907 64.070 21.010 109,601 103.269 Other trading activities Match taas Ground and pavilion hire Sp(x)sorships 5,403 200 6.055 20,442 24,353 26.497 Investment income Donation from subsidiary Deposit account interest 25,743 29,959 805 28,859 30,764 Total incomlng resources 162,813 160.530 EXPENDITURE Charitable activities Cricket equipment & pilch hire Coaching and matchlplay8r èxpenses Nets and kit expenses L8ague and association subs Rent, rates and water Insuranc8 and liCenS Light h8at Telephone Ground maintenance & equipment Carried forward 6,448 51,09G 11,708 1.340 7,033 47,732 12.830 3,180 1.020 8.754 5,182 58 46,929 132.718 4.671 7.051 61 49,307 133,326 This page does not form part of the statutory fInarla1 stalenRnts Page 17
nden Cricket Club Detailed Statement of Financial Activitiès for th8 Year Ended 30 Se tember 2025 30.9.25 30.9.24 Charitable activities Brought forward Maintenance, repairs & deaning Socials and events costs Depreciation of main pavilion Depreciation of groundsman's store Depreation of ground equipment Depreciation of scorèt¥Jard DepreciatiorF of cricket equipment {nÈts & artIf181 wicket) 133,326 25,977 7,624 14,526 1,966 3,507 573 4,393 132.718 17.589 9,865 14,526 1,967 2,656 571 191.892 179,892 Support costs Management Ao¢ountanw fe63 Sundry expens8S 1,300 6,492 975 8.699 7.792 9.674 Total resources expended 199.684 189.566 Net •xpenditure 29,036) This page does not form part of the statutory finala1 statements Page 18