**Company Registration No. 09592885** 

**SUSSEX CRICKET FOUNDATION (A COMPANY LIMITED BY GUARANTEE)** 

**ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023** 



## **SUSSEX CRICKET FOUNDATION** 

## REFERENCE AND ADMINISTRATION 

Charity Name Sussex Cricket Foundation (A company limited by guarantee) Company Number 09592885 (England and Wales) Charity Number 1162649 Registered Office         County Ground Eaton Road Hove BN3 3AN Directors / Trustees      Elizabeth Ager Jacqueline Bandy John Barclay Anju Chauhan Katherine Cooper David Dumigan Ishtiaq Jalal Sarah Main Nigel Russell Phil Smith Gary Stanley Andrew Dalby-Welsh Company Secretary Alan Bradshaw FCCA Independent Auditor     Mazars LLP 2[nd] Floor, 6 Sutton Plaza Sutton Court Road Sutton Surrey SM1 4FS 

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## **SUSSEX CRICKET FOUNDATION** 

## **CHAIR’S REPORT FOR THE YEAR ENDED 31 OCTOBER 2023** 

I am pleased to present this year’s annual report of the Sussex Cricket Foundation. 

I am very proud to say that the Foundation has had a successful year in all areas (see also the Achievements and Performance section of this report, below). We continue to make a positive impact on people’s lives both directly through cricket and in other areas, which together have the capability to enhance and improve people’s wellbeing. 

I am happy to be able to report that the Foundation has had a strong year financially, enabling SCF to deliver more wide range projects and programmes. The Foundation also continues to prioritise equality, diversity and inclusion (EDI), aligning our approach with that of the ECB, to ensure that the ECB’s national EDI game-wide commitments are fully addressed at county level. 

There have been many achievements throughout the past year, among them tackling the important social issue of food poverty during a cost-of-living crisis (the In The Bag initiative in Brighton & Hove) and the growing number of SCF’s Sporting Memories programmes in the county, which provide weekly coffee meetings for older people, people with dementia, and their carers. 

However, I want particularly to highlight two key highlights from the last 12 months that clearly demonstrate the positive impact and success of the Foundation. 

First, disability cricket. In 2023, over 600 people took part in **DIScoverABILITY Day** , which is continuing to build its position as a key summer event in Sussex. There are three county disability teams (Super 9s, D40 and VI), which increase participation and reach for players at all levels. SCF is proud to report that one of our players, Alfie Pyle, become the first player from Sussex to start at Lord’s Taverners Super 1s participation hub, come through the county set-up and then represent England Learning Disability team. This year, he became the 43[rd] player in the county’s history to represent England, at the tri-nations tournament in South Africa. 

In Sussex, we now have more **women and girls** playing cricket than ever before. SCF is proud of the work done across the full spectrum, from running sessions with Brownies and Girl Guide groups, through our under 11s–17s leagues, all the way up to our new Aldridge@BACA Sussex Women’s Premier League. This new League was a great success in its inaugural year – and congratulations to Horsham CC, the champions in 2023. Forthcoming plans for the winter include running women’s and girls’ indoor leagues, with five venues across the county due to host 20 clubs some with multiple teams. This work has enabled women and girls of all ages to participate in cricket, across a wide range of levels and for all 12 months of the year. 

Early in each calendar year, the Foundation produces an impact report – and I urge you all to look through this document when it publishes in 2024, as it will showcase more of the many activities, projects and plans that have contributed to SCF’s success in 2023. 

In conclusion, I would like to thank Gary Wallis-Tayler and his team for all their hard work and commitment. I would also like to take this opportunity to thank all the Trustees of the Foundation for the work they continue to do throughout the year. We are all looking forward to working together to ensure that the Sussex Cricket Foundation continues to lead the way in changing people’s lives for the better in 2023/24 and beyond. 

Ish Jalal Chair 

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## **SUSSEX CRICKET FOUNDATION** 

## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2023** 

The Trustees present their annual report together with the financial statements of the Charity for the year ending 31 October 2023 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. 

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended practice applicable to charities preparing their accounts in accordance with the Finance Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **Structure, Governance and Management** 

Sussex Cricket Limited appoints the Foundation’s Trustees and it devolves power to those Trustees to meet its charitable Objects.  The SCF Board of Trustees meets routinely at least once a quarter. Two committees / working groups have been set up to monitor, challenge, assist and advise the work of the executive team.  These are: 

- Governance and Finance Committee 

- 1st Central Sussex Cricket League. 

Structural development within Sussex Cricket has required that these committees and their Terms of Reference should be reviewed at least annually.  A designated Trustee has been appointed to chair each of the above. Additionally, one of the Trustees has assumed the responsibility for advising the Trustees on financial matters (David Dumigan), and Alan Bradshaw acts as the Company Secretary, with specific responsibilities on compliance, charity and company law. The day-to-day operation of the Foundation is carried out by Territory Managers and officers, under the supervision of the Director of Community Cricket who reports to both the SCL Chief Executive and the Charity’s Chair. 

The Trustees review not only the application of statutory compliance and best practice, but also the major risks to which the Foundation is exposed and, in concert with SCL, they put in place safeguards and policies to mitigate those risks. The Trustees have no financial interest in the surplus or assets of the Foundation and receive no remuneration from it. The Directors, who are the Foundation’s Trustees, and the senior management team comprise the key management personnel of the charity, in charge of directing, controlling, running and operating the Foundation on a day-to-day basis. All Directors give their time freely and no Director received remuneration in the year. Details of other key management personnel’s remuneration is disclosed in Note 9. 

When a vacancy for the appointment of a new Trustee is identified the recruitment process closely follows that laid down by Sussex Cricket Limited for executive appointments.  The Nominations Committee ensure that there is open competition to identify suitably qualified candidates and that an appointment panel is established with appropriate credentials. 

On appointment, Trustees are provided with a comprehensive information pack and guidelines on trusteeship.  Induction sessions are arranged to familiarise new Trustees with the Foundation’s operations and practices. 

The members of the SCF Board, during the reporting period, who are Trustees of the Charity's activities and Directors of the Company for the purposes of the Companies Act 2006, are as follows: 

Elizabeth Ager Ishtiaq Jalal (Chair) Jacqueline Bandy (Ex-Officio SCL Board of Directors) Nigel Russell John Barclay Sarah Main (appointed 19 January 2023) Katherine Cooper Abidine Sakande (resigned 31 July 2023) Anju Chauhan (appointed 19 January 2023) Phil Smith (appointed 19 January 2023) Andrew Dalby-Welsh Gary Stanley (Ex-Officio SCL Board of Directors) David Dumigan 

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## **SUSSEX CRICKET FOUNDATION** 

## **TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023** 

Sussex Cricket Foundation is a company limited by guarantee governed by its Memorandum and Articles of Association dated 15 May 2015.  It is a registered as a charity with the Charity Commission. 

## **Charitable Objects** 

The Objects for which the Foundation is established are for the public benefit through promoting community participation in healthy recreation; providing facilities for sport and recreation for all to enhance their quality of life; and advancing the education of all. 

## **Activities and Objectives** 

The Charity fulfils its charitable Objects through the operations of the Sussex Cricket Foundation. 

The reporting period is the eighth of the Foundation’s existence and it set itself the following objectives during that period: 

1) To provide enjoyable, structured and competitive playing opportunities within recreational cricket in Sussex 

2) To create inclusive and accessible opportunities for all people across Sussex regardless of ability, age, gender, ethnic origin or sexual orientation. 

3) To use the power of cricket as a vehicle for achieving social good. 

The Foundation achieves these aims and objectives by reaching local communities to harness the charitable, health & wellbeing and individual benefits that cricket can offer. 

## **Achievements and Performance** 

2023 has been another fantastic year for the Sussex Cricket Foundation. Participation across all areas of the game continues to rise, and recreational cricket in Sussex has never been in a stronger position. The SCF continue to be held in high regard both locally and nationally with the ECB describing us as a ‘leading organisation’ in Disability Cricket, Women’s & Girls’ Cricket and Schools Cricket delivery, a great endorsement of the amazing work we continue to do. 

Once again there have been many highlights throughout the year, including: 

- Launch of the Sussex Women’s Cricket League, which included a Premier League (formed initially of five teams) and a Division 2 (of 10 teams). 

- Record numbers at our annual DIScoverABILITY Day, with over 650 young people and adults attending. 

- Our first-ever collaboration event with the Brighton & Hove Albion Foundation, in which we ran a ‘Family Fun Day’, attended by over 500 people. 

- The continued success of our Disability Cricket Programmes, which included our Sussex Sharks VI team being crowned T20 National Champions. 

- Alfie Pyle made his England LD Debut, becoming the first ever Super 1s participant to transition from a hub setting, to county, to international cricket. 

- Our continued work with Brighton Aldridge Community Academy (BACA), our state school of choice for cricket. BACA once again featured the Cricketer Magazine’s Top 100 Senior Schools for Cricket in the country. 

- Continuing to make the 1[st] Central County Ground accessible to all through ticket offers to schools, clubs and local community groups, and providing opportunities for people of all ages, abilities and genders to play at the ground. 

The Foundation continues to support health and wellbeing in local communities through the Sporting Memories and Walking Cricket programmes, through the In the Bag food insecurity initiative in Brighton & Hove, and through our online Mental Health and Wellbeing Hub. The Foundation has also begun to engage with the Chestnut Tree House, a children’s hospice that cares for the terminally ill, where sessions and player visits have taken place. 

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**TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023** 

## **SUSSEX CRICKET FOUNDATION** 

A particularly notable achievement has been the investment made into Crawley through our Urban Cricket Plan. Over £200,000 has been invested into the town to cover eight new non-turf cricket pitches in clubs and/or schools, which has resulted in all Crawley-based teams being able to play based in their own local community and the installation of a new indoor net facility at the Apple Tree Centre in Ifield, a facility which will be heavily used by local clubs throughout the winter months. We continue to invest in this key area of Sussex and 2024 will see more facility improvements made across the town to continue supporting the growth of cricket. 

Everything above sums up what the Foundation is about: creating memories, inspiring a passion for cricket, and actively changing lives. 

Despite all the successes, we know there will continue to be challenges ahead, but we are in the best place possible to overcome these should they arise. None of what we do happens without a strong team, who all deserve huge credit for their hard work and commitment. We would also like to say a special thank you to Rob Andrew (outgoing Chief Executive of Sussex Cricket Ltd), the rest of the Senior Leadership Team, our Trustees, Patrons, our Community Partners and to everyone that has donated to the Foundation during 2023: your support is greatly appreciated. 

There is plenty to look forward to in 2024, as we continue growing the game across our communities and helping actively to change lives through the power of cricket. Plans include the continued development of the Sussex Women’s Cricket League, work through both our Urban Cricket Plans with a greater focus in Brighton, work with the LGBTQ+ community, and further collaboration with Brighton & Hove Albion FC. 2024 will also see both our D40 team and Sussex Sharks VI team play fixtures at the 1[st] Central County Ground, where we continue to create history. 

## **Public Benefit** 

The Foundation exists solely for the Public Benefit. Its Objects and its activities deliver that benefit through its many programmes. The Trustees understand the requirement to observe and adhere to the Charity Commission’s guidance on Public Benefit (PB1) and they believe that Sussex Cricket Foundation delivers this satisfactorily. 

## **Fundraising** 

The Trustee nominated to lead on Fundraising is Elizabeth Ager. The Fundraising Committee was disbanded during the 2023/24 year, with the Executive taking the major lead in fundraising events. Funds are raised from community partnerships, donations, grants and events, which allow the Foundation to realise its objectives and set operational targets. The Fundraising is co-ordinated in conjunction within the Terms of Reference approved and adopted by the Trustees. A professional fundraiser will not be appointed, but additional resource in the Executive has been added to release senior Executive personnel to undertake more fundraising measures.  The Trustees have considered the document _Charity Fundraising: A Guide to Trustee Duties (CC20)_ and the Committee has considered the Institute of Fundraising’s _Practical Guide for Trustees_ . At each Trustees’ meeting Elizabeth presents a report on fundraising activities for the Trustee’s scrutiny. To date, no complaints have been received about the Foundation's fundraising activities. Approaches for financial assistance to individuals, companies and organisations in support of the Foundation are made via open advertising or on personal recommendation. Raffles also take place at events. 

## **Future Developments** 

The Sussex Cricket Foundation uses the power of cricket and the Sussex Cricket brand to deliver accessible and enjoyable opportunities that grow the sport, tackle inequalities, improve health and wellbeing, and enable people to fulfil their potential across Sussex. The Foundation is committed to providing opportunities for people of all abilities, genders and backgrounds to access the game across junior cricket, adult cricket, women’s & girls’ cricket and disability cricket, while also supporting our communities through our many exciting initiatives such as our Urban Cricket Plans in Brighton and Crawley, Sporting Memories and Walking Cricket. The Foundation also recognises the work of the ECB 

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## **SUSSEX CRICKET FOUNDATION** 

## **TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023** 

on equalities, diversity and inclusion (EDI). A Trustee has been appointed to take responsibility for this with SCF and the same individual chairs the SCL EDI Committee. 

## **Financial Review** 

This is the eighth year of operation of SCF which, as a charity, plans to break even over the medium term. 

The financial statements reveal a surplus for the year of £57,385 (2021/22: £118,161) on income of £1,140,326 (2021/22: £1,092,216) and ended the year with net assets of £460,502 (2021/22: £403,117).  The financial position represents a strong and stable position, allowing the Trustees to deliver on the charitable objectives. The Foundation is especially grateful to those patrons, members and supporters who have generously donated. 

Income also includes funds received from the England & Wales Cricket Board (ECB) under the County Partnership Agreement (CPA) to develop community engagement programmes. 

## _Principal Funding Sources_ 

The major element of the Foundation’s income is secured from the ECB to organise and manage national initiatives, including the All Stars and Dynamos programmes as well as Chance to Shine. National funding is also made available by the ECB to support the development of Women and Girl’s Cricket. 

The Foundation also secured a significant level of income from donors, benefactors, and fund-raising events, notably the “Where Cricket meets…” luncheon, where our guest in 2023 was Sam Allardyce. Plans are already well advanced for the luncheon in 2024 on Thursday 28th March at the Metropole Hotel in Brighton, at which Michael Vaughan accompanied by Phil Tufnell will be our guests.  The funds raised allowed the Trustees to direct resources to further the objectives of the Charity. The Trustees are especially grateful to those Patrons (previously known as Vice-Presidents) who have made a commitment to donate over a three-year timescale. 

## _Fixed Assets and Capital Investment_ 

The Foundation holds no Fixed Assets and does not, at present, invest in major capital projects. 

## _Reserves Policy_ 

The Trustees have earmarked sufficient cash resources that they feel are prudent to meet the dual needs of the working capital requirements and the mitigation of adverse risks as identified by the Risk Register. 

Aside from retaining a prudent amount in reserves, the majority of the charity’s funds are to be spent in the short term with no funds held for long-term investment. 

## _Restricted Funds_ 

Restricted funds are those elements of the grants from the England & Wales Cricket Board, Chance2Shine and Lord Taverners where cash has been received in advance of the delivery of specific projects. 

## _Investment Policy_ 

There is currently no investment policy, as funds are primarily required to meet working capital requirements.  However, the Trustees have unrestricted powers of investment under the Foundation’s Articles of Association and the increased level of funds that are held under the Reserves Policy mean that the Trustee are in the process of developing such a policy. Surplus cash is held on short term deposit, alongside our current account, accessible within 3 months. 

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**TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023** 

## **SUSSEX CRICKET FOUNDATION** 

## **Going Concern** 

The Trustees have put in place measures to give them confidence that the Charity is and remains a Going Concern.  Governance processes are in place that includes the establishment of a Governance & Finance Committee that reports to the Board of Trustees that regularly examines the detailed budgets and forecasts and assess the Risk Register with the senior management team. 

## **Statement of disclosure to auditor** 

So far as the Trustees are aware, there is no relevant audit information of which the auditor is unaware. 

The Trustees have taken all necessary steps to make themselves aware of any relevant audit 

**By order of the Trustees 1[st] Central County Ground Eaton Road** 


**A Bradshaw, Company Secretary 05 February 2024** 

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## **SUSSEX CRICKET FOUNDATION** 

## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES FOR THE YEAR ENDED 31 OCTOBER 2023** 

The Trustees (who are also directors of Sussex Cricket Foundation for the purposes of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the Trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing these financial statements, the Trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the Going Concern basis unless it is inappropriate to presume that the charitable Company will continue in business. 

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

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## **INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF SUSSEX CRICKET FOUNDATION (CONTINUED)** 

## **Opinion** 

We have audited the financial statements of Sussex Cricket Foundation (the ‘charity’) for the year ended 31 October 2023 which comprise of the Statement of Financial Activities, the Balance Sheet, the Statement of Cashflows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice). 

In our opinion, the financial statements: 

- give a true and fair view of the state of the charity’s affairs as at 31 October 2023 and of its income and expenditure for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

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## **INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF SUSSEX CRICKET FOUNDATION (CONTINUED)** 

## **Opinions on other matters prescribed by the Companies Act 2006** 

- In our opinion, based on the work undertaken in the course of the audit: 

   - the information given in the Trustees’ Report which includes the Directors’ Report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

   - the Directors’ Report included within the Trustees’ Report has been prepared in accordance with applicable legal requirements. 

## **Matters on which we are required to report by exception** 

In light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors’ Report included within the Trustees’ Report. 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: 

- adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustees’ remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit. 

- the trustees were not entitled to take advantage of the small companies’ exemption in preparing the Trustees’ Report and from the requirement to prepare a Strategic Report. 

## **Responsibilities of Trustees** 

As explained more fully in the trustees’ responsibilities statement set out on page 9, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 

## **Auditor’s responsibilities for the audit of the financial statements** 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. Based on our understanding of the charity and its activities, we identified that the principal risks of non-compliance with laws and regulations related to the Charities Act 2011, the Charities Statement of Recommended Practice, UK tax legislation, pensions legislation, employment regulation and health and safety regulation, anti-bribery, corruption and fraud, money laundering, non-compliance with implementation of government support schemes relating to COVID19, and we considered the extent to which non-compliance might have a material effect on the financial 

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## **INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF SUSSEX CRICKET FOUNDATION (CONTINUED)** 

statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements, such as the Companies Act 2006. 

In addition, we evaluated the trustees’ and management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to posting manual journal entries to manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates, income recognition (we have pinpointed the cut off assertion), the use of restricted and endowment funds, and significant one-off or unusual transactions. 

Our audit procedures were designed to respond to those identified risks, including non-compliance with laws and regulations (irregularities) and fraud that are material to the financial statements. Our audit procedures included but were not limited to: 

- Discussing with the trustees and management their policies and procedures regarding compliance with laws and regulations; 

- Communicating identified laws and regulations throughout our engagement team and remaining alert to any indications of non-compliance throughout our audit; and 

- Considering the risk of acts by the charity which were contrary to applicable laws and regulations, including fraud. 

Our audit procedures in relation to fraud included but were not limited to: 

- Making enquiries of the trustees and management on whether they had knowledge of any actual, suspected or alleged fraud; 

- Gaining an understanding of the internal controls established to mitigate risks related to fraud; 

- Discussing amongst the engagement team the risks of fraud; and 

- Addressing the risks of fraud through management override of controls by performing journal entry testing. 

There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. 

## **Use of the audit report** 

This report is made solely to the charity’s members as a body in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s members as a body for our audit work, for this report, or for the opinions we have formed. 

Nicola Wakefield (Feb 7, 2024 16:05 GMT) 

Signed: **Nicola Wakefield** (Senior Statutory Auditor) for and on behalf of **Mazars LLP** 

Chartered Accountants and Statutory Auditor 2[nd] Floor, 6 Sutton Plaza, Sutton Court Road Sutton Surrey SM1 4FS Date: 07-Feb-2024 

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## **SUSSEX CRICKET FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 OCTOBER 2023** 

|**_Notes_**<br>**Unrestricted**<br>**Funds**<br>**£**<br>**Unrestricted**<br>**Designated**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**Total**<br>**Funds**<br>**2023**<br>**£**<br>**Income:**<br>Donations<br>_4,6_<br>156,189<br>57,940<br>-<br>214,129<br>Grants<br>_6_<br>57,105<br>-<br>624,784<br>681,889<br>Income from charitable<br>activities:<br>Operation of Foundation<br>activities<br>_6_<br>234,950<br>-<br>5,500<br>240,450<br>Income from Investment<br>activities:<br>Interest Receivable<br>3,858<br>-<br>-<br>3,858<br> <br>**Total income**<br>452,102<br>57,940<br>630,284<br>1,140,326<br> <br>**Expenditure on charitable activities:**<br>Operation of Foundation<br>activities<br>_5,6,7_<br>(304,751)<br>(75,313)<br>(702,877)<br>(1,082,941)<br> <br>**Total expenditure**<br>(304,751)<br>(75,313)<br>(702,877)<br>(1,082,941)<br> <br>**Net income/(expenditure)**<br>_8_<br>147,351<br>(17,373)<br>(72,593)<br>57,385<br>Transfers between funds<br>_13_<br>(135,209)<br>80,000<br>55,209<br>-<br> <br>**Net movement in funds**<br>12,142<br>62,627<br>(17,384)<br>57,385<br>Reconciliation of funds:<br>Total Funds at 1 November<br>2022<br>330,516<br>55,217<br>17,384<br>403,117<br> <br>**Total Funds at 31 October**<br>**2023**<br>_13,14_<br>342,658<br>117,844<br>-<br>460,502|**Total**<br>**Funds**<br>**2022**<br>**£**<br>169,861<br>648,592<br>273,763<br>-<br>1,092,216<br>(974,055)<br>(974,055)<br>118,161<br>-<br>118,161<br>284,956<br>403,117|
|---|---|



The financial statements on pages 13 to 22 were approved by the Trustees and authorised for issue on 05 February 2024 

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## **SUSSEX CRICKET FOUNDATION BALANCE SHEET AS AT 31 OCTOBER 2023** 

|**SUSSEX CRICKET FOUNDATION**|**SUSSEX CRICKET FOUNDATION**|
|---|---|
|**BALANCE SHEET**<br>**Company Number**<br>**AS AT 31 OCTOBER 2023**<br>**09592885**<br>**_Notes_**<br>**2023**<br>**£**<br>**2022**<br>**£**<br>**Current assets**<br>Debtors<br>_11_<br>55,685<br>14,659<br>Cash at bank and in hand<br>475,399<br>523,796<br> <br>531,084<br>538,455<br>**Current liabilities**<br>Creditors: amounts falling due within one year<br>_12_<br>(70,582)<br>(135,338)<br> <br>**Net current assets**<br>460,502<br>403,117<br> <br>**Total assets less current liabilities**<br>460,502<br>403,117<br> <br>**Funds**<br>Unrestricted funds<br>_13,14_<br>342,658<br>330,516<br>Unrestricted Designated funds<br>_13,14_<br>117,844<br>55,217<br>Restricted funds<br>_13,14_<br>-<br>17,384<br> <br>460,502<br>403,117<br>||
|**_Notes_**<br>**Current assets**<br>Debtors<br>_11_<br>Cash at bank and in hand<br>**Current liabilities**<br>Creditors: amounts falling due within one year<br>_12_<br>**Net current assets**<br>**Total assets less current liabilities**<br>**Funds**<br>Unrestricted funds<br>_13,14_<br>Unrestricted Designated funds<br>_13,14_<br>Restricted funds<br>_13,14_|**2023**<br>**£**<br>55,685<br>475,399<br> <br>531,084<br>(70,582)<br> <br>460,502<br> <br>460,502<br> <br>342,658<br>117,844<br>-<br> <br>460,502<br>|



The financial statements on pages 13 to 22 were approved by the Trustees and authorised for issue on 05 February and are signed on its behalf by: 


**I Jalal Chair & Trustee** 


**N Russell Trustee** 

14 



## **SUSSEX CRICKET FOUNDATION STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 OCTOBER 2023** 

|**Net income for reporting period (as per Statement of Financial**<br>**Activities)**<br>Adjust for:<br>(Increase)/decrease in debtors<br>(Decrease)/increase in creditors<br>**Net cash (used in)/generated by operating activities**<br>**Change in cash and cash equivalents in the year**<br>Cash and cash equivalents brought forward<br>**Cash and cash equivalents carried forward**|**2023**<br>**£**<br>57,385<br>(41,026)<br>(64,756)<br>(105,782)<br>(48,397)<br>(48,397)<br>523,796<br>475,399|**2022**<br>**£**<br>118,161<br>69,815<br>47,359|
|---|---|---|
|||117,174|
|||235,335|
|||235,335<br>288,461|
|||523,796|



15 



**SUSSEX CRICKET FOUNDATION NOTES TO THE AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2023** 

## **1.  Accounting policies** 

## **Charity Information** 

The charity is a private company limited by guarantee, incorporated in England and Wales (company number: 09592885) and a registered charity in England and Wales (charity number: 1162649).  The registered office is The County Ground, Eaton Road, Hove, East Sussex, BN3 3AN. 

The charities principal activities and nature of its operations are disclosed in the Chair's report. 

## **Basis of preparation** 

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

Sussex Cricket Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). 

## **Going Concern** 

The Trustees have put in place measures to give them confidence that the Charity is and remains a Going Concern.  Governance process are in place that includes the establishment of a Finance and Governance Committee that reports to the Board of Trustees which examines the detailed budgets and medium-term forecasts. 

## **Income recognition** 

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably. 

Income from other grants comprises ‘revenue’ grants, and is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. 

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the volunteers is not recognised and refer to the trustees’ annual report for more information about their contribution. 

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. 

Income received in advance of the provision of cricket is deferred until the criteria for income recognition are met. 

## **Interest receivable** 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. 

16 



## **SUSSEX CRICKET FOUNDATION NOTES TO THE AUDITED FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2023** 

## **1.  Accounting policies (Continued)** 

## **Expenditure recognition** 

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: 

Expenditure on charitable activities includes the costs of performances, exhibitions and other educational activities undertaken to further the purposes of the charity and their associated support costs. 

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 

## **Fund accounting** 

Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Designated funds are unrestricted, but the trustees have designated for specific purposes. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Foundation’s work or for specific services/projects being undertaken by the Foundation. 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **Cash at bank and in hand** 

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

## **Creditors and provisions** 

Creditors and provisions are 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 settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

## **Financial instruments** 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments receivable are initially recognised at transaction value and subsequently measured at their settlement value. 

## **Pensions** 

The charity operates a defined contribution scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year. 

## **Taxation** 

The Foundation is a registered charitable company and as such its income and gains falling within Sections 471 to 489 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 are exempt from corporation tax to the extent that they are applied to its charitable objectives. 

17 



**SUSSEX CRICKET FOUNDATION NOTES TO THE AUDITED FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2023** 

## **2.  Management estimates and judgements** 

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. 

There were no other specific judgements, estimates and assumptions that were critical to the preparation of these financial statements. 

## **3.  Legal status of the Trust** 

charity being wound up, the liability in respect of the guarantee is limited to £1 for the sole member, Sussex Cricket Limited. 

## **4. Income from donations** 

||||
|---|---|---|
|**Income from donations**<br>Donations|**2023**<br>**£**<br>214,129<br>**214,129**|**2022**<br>**£**<br>169,861|
|||**169,861**|



The income from donations was £214,129 (2022: £169,861) which was unrestricted or designated. The club is grateful for donations from the Sussex Cricket Limited Members. Donations from Trustees were £nil (2022: £nil) 

## **5. Analysis of expenditure on charitable activities** 

|Grants<br>Charitable activities<br>Support costs<br>Governance costs<br>**Total**|**Participation**<br>**costs**<br>**£**<br>**Foundation**<br>**central costs**<br>**£**<br>**Total**<br>**2023**<br>**£**<br>**Total**<br>**2022**<br>**£**<br>2,871<br>75,313<br>78,184<br>64,446<br>631,014<br>106,252<br>737,266<br>655,723<br>-<br>255,491<br>255,491<br>242,023<br>-<br>12,000<br>12,000<br>11,863|
|---|---|
||**633,885**<br>**449,056**<br>**1,082,941**<br>**974,055**|



The expenditure on Participation activities was £633,885 (2022: £579,287) and the expenditure on Central activity was £449,056 (2022: £394,768) of which £702,877 (2022: £590,298) is restricted, £304,751 (2022: £324,544) is unrestricted and £75,313 (2022: £59,213) is designated. 

18 



## **SUSSEX CRICKET FOUNDATION NOTES TO THE AUDITED FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2023** 

## **6. Summary analysis of Income/(expenditure) and related income for charitable activities** 

This table shows the cost of the two main charitable activities and the sources of income directly to support those activities. 

|Charitable Activity Costs<br>ECB Grants<br>Other Grants<br>Charitable Activities Income<br>Investment Activities Income<br>Donations<br>Legacies<br>**Net Income/(expenditure)**|**Participation**<br>**costs**<br>**£**<br>**Foundation**<br>**central costs**<br>**£**<br>**Total**<br>**2023**<br>**£**<br>**Total**<br>**2022**<br>**£**<br>(633,885)<br>(449,056)<br>(1,082,941)<br>(974,055)<br>398,654<br>-<br>398,654<br>383,635<br>249,123<br>34,112<br>283,235<br>264,957<br>188,039<br>52,411<br>240,450<br>273,763<br>-<br>3,858<br>3,858<br>-<br>-<br>214,129<br>214,129<br>169,861<br>-<br>-<br>-<br>-|
|---|---|
||**201,931**<br>**(144,546)**<br>**57,385**<br>**118,161**|



Other grants comprise of grants made by private individuals, companies and schemes for the activity of the Foundation. 

The income from Participation activities was £835,816 (2022: £826,550) and the income from Central activity was £304,510 (2022: £265,666) of which £630,284 (2022: £607,682) is restricted, £452,102 (2022: £450,104) is unrestricted and £57,940 (2022: £34,430) is designated. 

## **7. Analysis of governance and support costs** 

The Foundations support costs relates to costs of operating the Foundation, Blackstone, the Academy and seeking future opportunities thus this is allocated against upkeep of the Foundation as the Foundation does not consider it equitable to allocate these costs against the individual activity lines of the Foundation. 

Governance costs comprise both the audit fees and fees paid to the auditors for non-audit services and thus are allocated against the upkeep of the Foundation following the same reasoning of the support costs. 

|**8. Net Income for the year**<br>This is stated after charging:<br>Audit fees<br>Fees to the Auditor for Non-audit Services|**2023**<br>**£**<br>12,000<br>2,082<br>|**2022**<br>**£**<br>9,600<br>2,050|
|---|---|---|



19 



## **SUSSEX CRICKET FOUNDATION NOTES TO THE AUDITED FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2023** 

## **9. Analysis of staff costs, staff numbers trustee remuneration and the cost of key management personnel** 

|Salaries and wages<br>Social security costs<br>Pension costs|**2023**<br>**£**<br>511,831<br>41,721<br>19,545<br>**573,097**|**2022**<br>**£**<br>422,865<br>36,033<br>16,224<br>**475,122**|
|---|---|---|



No employee received remuneration exceeding £60,000 during the period (2022: nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred. 

No Trustees received any remuneration or reimbursement of expenses (2022: nil). 

The total employee cost of key management personnel of the charity was £61,200 (2022: £55,439) and is set and benchmarked against current market expectations. 

|**10. Staff numbers (average by headcount)**<br>Participation<br>Central<br>**11. Debtors**<br> Trade Debtors<br>Prepayments<br>**12.**<br>**Creditors: amounts falling due within one year**<br>Trade creditors<br>Accruals and deferred income<br>Amounts owed to parent entity|**2023**<br>**No. **<br>20<br>4<br> <br>**24**<br> <br>**2023**<br>**£**<br> <br>42,564<br>13,121<br> <br>**55,685**<br> <br>**2023**<br>**£**<br>11,392<br>51,295<br>7,895<br> <br>**70,582**<br>|**2022**<br>**No.**<br>19<br>3|
|---|---|---|
|||**22**<br> <br>**2022**<br>**£**<br>3,030<br>11,629<br>**14,659**<br>**2022**<br>**£**<br>48,977<br>81,343<br>5,018<br>**135,338**|



## **Deferred Income** 

Grant income received has been deferred where it was received in advance of delivery of the projects. Movements during the year were as follows: 

|Balance brought forward at 1 November<br>Amounts received during the year<br>Amounts recognised as income during the year<br>Balance carried forward at 31 October|**2023**<br>**£**<br> <br>18,711<br>9,876<br>(18,711)<br> <br> <br>**9,876**<br> <br>|**2022**<br>**£**<br>41,708<br>18,711<br>(41,708)<br> <br>**18,711**<br>|
|---|---|---|



20 



## **SUSSEX CRICKET FOUNDATION NOTES TO THE AUDITED FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2023** 

## **13. Analysis of movements in funds** 

|**Year ended 31 October 2023**<br>_UNRESTRICTED_<br>Unrestricted Funds<br>Designated Funds<br>Urban Plans<br>Champions Fund<br>Total Designated Funds<br>_RESTRICTED_<br>Participation<br>TOTAL FUNDS<br>**Year ended 31 October 2022**<br>_UNRESTRICTED_<br>Unrestricted Funds<br>Designated Funds<br>Urban Plans<br>Champions Fund<br>Total Designated Funds<br>_RESTRICTED_<br>Participation<br>TOTAL FUNDS|**_Balance at_**<br>**_1 November_**<br>**_2022_**<br>**£**<br>**_Income_**<br>**£**<br>**_Expenditure_**<br>**£**<br>**_Transfers_**<br>**£**<br>**_Balance at_**<br>**_31 October_**<br>**_2023_**<br>**£**<br>330,516<br>452,102<br>(304,751)<br>(135,209)<br>342,658<br>32,756<br>53,140<br>(68,167)<br>60,000<br>77,729<br>22,461<br>4,800<br>(7,146)<br>20,000<br>40,115|
|---|---|
||55,217<br>57,940<br>(75,313)<br>80,000<br>117,844|
|||
||**385,733**<br>**510,042**<br>**(380,064)**<br>**(55,209)**<br>**460,502**|
||17,384<br>630,284<br>(702,877)<br>55,209<br>-|
|||
||**403,117**<br>**1,140,326**<br>**(1,082,941)**<br>**-**<br>**460,502 **|
||**_Balance at_**<br>**_1 November_**<br>**_2021_**<br>**£**<br>**_Income_**<br>**£**<br>**_Expenditure_**<br>**£**<br>**_Transfers_**<br>**£**<br>**_Balance at_**<br>**_31 October_**<br>**_2022_**<br>**£**<br> <br> <br>249,956<br>450,104<br>(324,544)<br>(45,000)<br>330,516<br>-<br>25,000<br>30,000<br>(57,244)<br>35,000<br>32,756<br>10,000<br>4,430<br>(1,969)<br>10,000<br>22,461|
||35,000<br>34,430<br>(59,213)<br>45,000<br>55,217|
|||
||**284,956**<br>**484,534**<br>**(383,757)**<br>**(-) **<br>**385,733**|
||<br>-<br>607,682<br>(590,298)<br>-<br>17,384|
|||
||**284,956**<br>**1,092,216**<br>**(974,055)**<br>**-**<br>**403,117**|



The unrestricted funds are for the use in pursuit of the charity’s objects and the balance arises from the unrestricted income received and expenditure incurred in the period. 

Designated funds are unrestricted reserves the trustees have designated for specific purposes, transfers in the year were: 

Crawley and Brighton Urban Plans £60,000 (2022: £35,000) funds used to improve cricket facilities in the Crawley and greater Brighton areas; 

Champions Fund £20,000 (2022: £10,000) funds used to provide financial bursaries for talented cricketers enabling them to participate in the Sussex Cricket performance pathway. 

The restricted Funds are those elements of the grants from the England & Wales Cricket Board and other funders where income has been received in advance of the delivery of specific projects.  Where more funds are used than received a transfer is made from unrestricted funds to offset this. 

21 



## **SUSSEX CRICKET FOUNDATION NOTES TO THE AUDITED FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2023** 

## **14. Analysis of current assets/liabilities between funds** 

|**_Fund balances at 31 October 2023_**<br>**_are represented by:_**<br>**_Unrestricted_**<br>**_funds_**<br>**£**<br>**_Designated_**<br>**_funds_**<br>**£**<br>**_Restricted_**<br>**_funds_**<br>**£**<br>_Cash at bank and in hand_<br>357,555<br>117,844<br>-<br>Other net current assets / (liabilities)<br>(14,897)<br>-<br>-<br> <br> <br>**342,658**<br>**117,844**<br>**-**<br> <br>**_Fund balances at 31 October 2022_**<br>**_are represented by:_**<br>**_Unrestricted_**<br>**_funds_**<br>**£**<br>**_Designated_**<br>**_funds_**<br>**£**<br>**_Restricted_**<br>**_funds_**<br>**£**<br>_Cash at bank and in hand_<br>404,275<br>102,137<br>17,384<br>Other net current assets / (liabilities)<br>(73,759)<br>(46,920)<br>-<br> <br> <br>**330,516**<br>**55,217**<br>**17,384**<br> <br> <br>**15. Financial Instruments**<br>**2023**<br>**£**<br>**Carrying amount of financial assets**<br>Debt instruments measured at amortised cost<br>42,564<br> <br>Financial assets held at amortise cost are comprised of Sundry Debtors<br>only.<br>**Carrying amount of financial liabilities**<br>Measured at amortised cost<br>52,811<br>Financial liabilities held at amortise cost are comprised of trade<br>creditors and accruals.<br>|**_Total_**<br>**_Funds_**<br>**£**<br>475,399<br>(14,897)<br>**460,502**<br>**_Total_**<br>**_Funds_**<br>**£**<br>523,796<br>(120,679)<br>**403,117**<br>**2022**<br>**£**<br>3,030<br>111,609<br>|
|---|---|



## **16.  Ultimate Parent Company** 

The charity is a 100% subsidiary of Sussex Cricket Limited, a company registered in England and Wales which itself is a club registered under the Co-operative and Community Benefit Societies Act 2014 and limited by shares. Sussex Cricket Limited is owned entirely by its members and thus it is not considered to have any ultimate controlling party. Sussex Cricket Limited’s Mutuals Public Register number is 30143, and its activities relate to the provision of cricket services. Consolidated financial statements for Sussex Cricket Limited which the Foundations results are included in can be obtained from their address which is the following; Sussex Cricket Limited, The County Ground, Eaton Road, Hove, BN3 3AN. 

## **17.  Related Party Transactions** 

During the year the Foundation made purchases from Sussex Cricket Limited of £635,180 (2022: £539,568).  At the balance sheet date £7,895 (2022: £5,018) was owed to Sussex Cricket Limited by Sussex Cricket Foundation which is included in Creditors. 

22