Berkhamsted Community Cricket and Sports Club Trustees, repcxt and un8udiled financial statements For the year ended 31 December 2025 Registered Charity Number 1162023 Berkhamsted Community Cricket and Sports Club Report and flnanGi•l stslements FOT the year ended 31 December 2025 Contents Page: Trustees, report Indepndefit examlnerfs report ststement of finanGial activities Balance 5heot Notes forTning part of the finencial statemonts Tim Buckley {Chair} David Chri4)in John Gefry Emma Polts Jamie Lewis Reglstered addross K￿ChenerS Field, cast￿ Hlll, BeTkhamsted. Hertfordshire. HP4 1HE Reglgtered Charlty Number 1162023 Independent examlner Bianca Permal Dux Advisory Limited Chartered Ac¢wntsnts Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 8DB Berkhamsted Comfflunity Cricket and Sports Club Report ol the tru$tee8 for the y￿r ènded 31 December 2025 Thfj trustees present their le￿rt for Ihe year ended 31 December 2025. ObJeGtiv•6 and aetl¥ltle¥ Berkhamsted Communty CrKkel and Sports Club (°the dub'l is 8 registered charity and community club runnin9 a number of youth and adult criekel teams al all abilty levels for both males and feMa￿S and has In excess of 500 playing members. It also provides its venue for ¢ommunty events and interacts regularfy with other charitable organisations lo help them meet Iheir objectives. The objectives of the charity are.. To Promote eommunty participation in healthy re¢￿*t￿n by providing facilthes for playing ¢rick&L Facilities meaning land, buildings, equipment and organisin9 ath"vilies-: and To promote for the benefit of the inhabitants of BeTkh8msted and the surrounding area the provision of lacililies lor Tecreation or other leisure time o¢eupation of Éndividuals who have need of su¢h facilities by reason of their youth, age, infimity or disablement. financial hardship cr s￿181 and economic ircumstances or for the public at krge irs the interests of social welfare and wrth the objective of improvin9 the condition of lifè of the said inhabitsnts. Managgment and gov•rnance arr•ngomenls The charity is managed by a Buard of Trustees in line with the goveTning dwum8nl issued on 25 May 2015. as am8nded on 3 September 2023, and has complied wrth its duty lo have due regard to the guidance on public benefit published by the commission in exercising its powers or duties. The goveming document requiies a minimum of five trustees with a maximum of eight", in line wth the goveming document, one third of Ihe trustses retired from office 21 the Annual GeneTal Meeting and were subsequently reélected." Achievements ond pgrforman¢• The dub ran over 20 youth team$ for girls and boys from under 7 throu9h to under 16 as well as four senior league teams and women's teams. Flnancial rnvlew The alm of the tnjstees is to ensure that the charitys operating costs and donations mad6 are covered by income and to continue to generate funds that can be invested in future prq.ects and development of the kn"lilies. Qver811 et income In￿8$ed by £12k compared to the nine months et)ded 31 December 2024. Reserves pollcy The Trustees mainlain an annual reserve and sufficient cash balances to ensu￿ that cash tlows are covered for rolling 12-month pgriod. The dosing reserves are £228,$31131 December 2024.. £181.4941. The Trustees expe¢t the reserves to be used for future eapital expenditure and other projects in line with the charty's objectives. Berkhamsted Community Cricket and Sports Club Report of Ihe trustee8 (contlnuedl for Ihe year ended 310•c8mbor 2025 T￿￿e•S The tFUSte8s during the period and to thè dats of approval of the finarrial ststements wore.. rirn Buckley Dawd Chrispin John Gery Emma Potts Jamie Lewis No trustee r*Ned any remuneratH)n in re¥)ecl of Ihelr during tr%e current year or Pféor period. Independ•nt Examlner Bianca Permal FCA of Dux Advisory Limited was re4ppointed as the charity's independent examiner during the year 8nd has expressed her willingness to conts.nue in that capacity. Approval This repr)rt was approved by the trustees aftd s￿lled on their behalf by Ti Chalr uckley Date.. i I,: fv,K.) Berkhamsted Community Cricket and Sports Club Indo￿ndent examiner's rnport Independent examinerf8 report lo the trustees. of 8erkham8ted Communlty Crlcket and Sports Club {*h¢ Company, I report to the charity trusteeg on my examination of the accounts ofthe Company for the year ended 31 December 2025. Rosponsibililigs and basis of report As the charity's Iruslees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011, 1 report in respect of my examination of the charity's accounts as carried out under section 145 of the ACL In carrying out my examination I have followed the Diwts'ons given by the Charity ComMiss￿n under section 14515) Ibl of the 2011 Act. Independent examlnorfs stsiemfrnt I have completed my examination. "I confirm that no material matters have come lo my attention in connection with the examination (other than that disclosed below ') which gives me cause to believe that in, any material r8specL' 1. A¢counting records were nol kept in respect of the Company as requireil by section 130 of the Act.. or 2. The accounts do not accord with the accounts'ng records. 3. The accounts did nol compty with the applicable requirements concerning the form and content of accounts set out in the Chanties {Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is nol a matt•r 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. Bianca Permal Dux Advisory Limited Chartered Accountants Kennel CILtb House Gatehouse Way Aylesbury Buckingham$hire HP19 8DB Date. Berkhamsted Community Cricket and Sports Club statement of Ilnanclal actlvltles For the year ended 31 December 2025 Nine months ended 31 December 2024 Yoar èndod 31 December 2025 Incoming Resour¢•s from: Grants and donations Fund raising events and Sponsorship Membership fees and other Member Income 8,188 11,173 16.130 6,319 108.345 86.649 150th anniversary income 16.594 Inte￿$t income Total 153,369 106 219 Resour¢o8 Expended Expenditure on: Ground preparation Equipmènt League fees and match expenses Coaching ¢osts 1 annlversary expen¥es Sundry expenses Independent Examination fees 33,253 1,478 25,6(XJ 2,418 3,673 45,085 14.650 6,033 2.275 35,065 2.480 Total 106 332 71,258 Net Incomo 47,037 34,961 Reconclllatlon of funds Total funds br￿ght fo￿ard 181,494 146,533 Total fund8 carrled forward 228,531 181.494 The noles on pages 6 to 8 fom part of these financial statenEnts. Berkhamsted Community Cricket and Sports Club Balanco sheet as at 31 December 2025 31 D¢c•h)bet 2025 31 2024 Flxod assets Investments 80,001 50,001 Current assets Debtors.. receivab￿ in one yèar 66,672 e6.270 Interest raceivable 624 Cash at bank and in hand 132.991 90.578 Total current as$•ls X)0287 156,848 Current Ilabllltles Loan 1400 3,200 Oefwred Income 16,775 16,334 Accru815 2,S82 3.420 N¢t curr•nt a8sets Non- CUTr•nt Ilabllltles 178,530 133,894 Loan 2.400 Net assots 228.531 181.495 Funds of th• charfty Unrestricted funds 228.531 181,495 Total funds 228.531 181,495 The financial statements were approved by the trustees and signed on its behaly by.. u¢klgy Chair Dale-. Berkhamsted Community Cricket and Sports Club Note$ forniing part ol the financial ststements For the year ended 31 December 2025 AG¢ounting Pollcles Berkhamsted Community Cricket and Sports Club is a Charrtable Inttorpof*d OTganis8tion {CIO! in England. In the event of the ¢h8Tty being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity- The address of the registered office is oiven in the chaflty information on the Contents page of these financlal statements. The nature of the ¢harity'5 operations and principal actThiities are given in the Truslees, report. The charity constllutes a publi¢ benefit enb.ty as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Rewrting by Charities.. Statement of Recommended Practice appli¢able to charities preparing Iheif accounts in acLordance with the Financk41 Reports"ng Standard applicable in the UK and Republic of Ireland i8suod in October 2019, the Financial Reportin9 Standard appllcable in the Unrted Kingdom and Republic of Ireland {FRS 102), the Chanties Act 201 ?, *he Companies AGt 2006" and UK Generally Aceepted Accounting Practice. The fin3ncial statements have been prepared trj give a 'trug and fair. view and have departed from the Charities (Aecounts and Repoft.sl Regulat?ons 2008 only to the extent required to provide a'lrue and fair view,. TMi5 departure has involved following the Accounting and Reporting by Charittes.. Statement of Recommended Practice applicable to charities Pfeparing their accounts in acr,ordance wrth th8 Financial Reportiftg Standard applicable iri Ihe UK and Republic of Ireland issued in October 2019 rather than the Accounting and Repotsng by c￿8[￿ties.. Ststement ol Recommended Pr8Ctice effective from 1 April 2005 which has since been withdrawn. Basls of preparation Thè financial slalements have btrn prepared on a going concem basls under the historical cost convention. The trustees have rev￿Wed and consKJered relevant information, including the annual budget and fijture Cash flows in making their assessment. Based on these assessments and the current resourtss available the trustees have conGlvded th* they can contirsue to adopt the going concem basis in preparing the annual report and a¢counts. The financial statements are presentèd in stèrling ￿Lch is the functional c￿￿enCY of the charity and rcunded to the nearest £. The significant accounting policies applied in the preparatbn of these financi81 statemen15 are set out below. These polscies have been consisientty applied to all years pr&se*ted unless othe￿ise slated. Fund A¢¢ounting Unresif4Cted funds are availabl¢ for use at the discretlon of the trustees in furtherance of the charltable objectives of the club. ReStr￿ted funds a."e suty'eet to restriction5 on their expenditure imposed by the donor or whith have been raised by the charity for particular purposes. In¢omlng ReSoU￿e1 Incoming resources represents grafits, donations, sponsorship, membership fees. irsterèst income and amounts generated from fLJnd raislng activities. The income is recognised when the Charity becomes entitled to the resources 8nd is more IiKely than not to receive them. Where the grants of donations are pèrformance related, they are only recognised when such performan￿ criteria tt￿e t)een mel. Gift aid is recogni$ed on donatlons when received. Resource8 Expended All expenditure is Ineiuded in the awounts whon in¢Lsrrod. Berkhamsted Community Cricket and Sports Club Nol88 fomiing part of the flnanclal statements For the year ended 31 December 2025 Ca$h at bank and in hand Cash at bank and in hand includes Gash in hand, deposits with banks and fvnds that are readily Convertible into cash at. or cthe lo. their carrying values but are not held for investment purposes. Debtors and prepayments Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid nel of any Irade discounts due. Creditors and accfual8 Creditors aff recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to setde the obligation can be measured or estimated reliably. Taxation The club is a registered charity and accordingty is exempt from taxation on rts income and gains where they are applied for charitable purposes. Invostmw Investments are recognised as c05t net of any provision for impaimRnt. Trustèes Remuneration None of the trustees received remur*ration, beneffts or expenses in the cur￿nt year or prior period. Incoming Resour¢os Y•ar ended 31 Decem￿r 2025 Nine months ended 31 December 2024 Grants and donaiions lin¢luding gift aid) 8,188 11,173 8,188 11.173 Fundraising and sponsorship.. Sponsorship Fundraising events 150th anniversary incom 16,000 130 16,594 6,150 169 32,724 6,319 Membership fees: Adult subscripkn'ons Junior subscriptions an¢J Coaching courses Other member income 11,005 77,287 20,053 10.435 64.207 12.008 108.345 86.650 Berkhamsted Communlty Cricket and Sports Club Notes fonning part of the financial slaternents For the year ended 31 December 2025 Fixed Asset Investments At 1 January 2025 50,001 At 31 December 2025 $0,001 The inveslment represents an investment in 100% of the equity share capital of BCC Management Limited IBCCMI, a facility management company incorporated in England and Wales (Company Number.. 096338761. Debtorn: amounts falllng due wlthln one year 2025 2024 Amounts du8 from subsidiary undertaking 66.672 66,270 This is an inter￿MpanY balance du8 from BCCM. This amount is unsecured and repayabb on demand. Loan 2025 2024 Loan due less than one year Loan due greater than one year 2,400 3,200 2,400 2,400 5,600 The loan is interest free and repayable quartedy over a five year period from Novemb8r 2021. Rfrlatsd party transaclions A management charge of £10,800 was paid to BCCM, a wholly owned subsidiary of Berkhamsled Community Cricket and Sports Club. There is a £66,672. balance due from BCCM as of 31 December 2025131 December 2024: £66,270).