Company Registration No. 09592885
SUSSEX CRICKET FOUNDATION (A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
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 Jacqueline Bandy John Barclay Kirsty Batchelor Anju Chauhan Katherine Cooper Kevin Ives Shelagh Legrave CBE Sarah Main Ian Morris Phil Smith Annali-Joy Thornicroft Company Secretary Alan Bradshaw FCCA Independent Auditor Forvis 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 2025
I am pleased to present the 2025 Annual Report of the Sussex Cricket Foundation. This year has been one of significant achievement and continuing progress in our mission to use cricket to positively impact communities across Sussex.
Cricket participation in the county has continued to flourish, with programmes and initiatives that reach people of all ages, abilities and backgrounds. The Foundation has maintained its focus on expanding access to the game, strengthening community connections and growing the pathways that support longterm engagement in cricket.
SCF’s disability cricket provision has once again been a standout success in 2025. The Visually Impaired (VI) team had an exceptional season, with captain Dan Field being named Sussex Cricket Society Player of the Year for a number of remarkable performances. Several of our players were selected for elite opportunities, with five Sussex talents picked to play in the national Disability Premier League and three selected to represent the England Men’s Mixed Disability team that will tour India in early 2026. In addition, we delivered a record-breaking DIScoverABILITY Day, which engaged over 700 participants with special educational needs and disabilities (SEND), and SCF also hosted the inaugural Disability T10 Cup, which further demonstrates our commitment to competitive and inclusive cricket.
The Foundation’s work to improve pathway access and inclusivity has shown clear results. Data from the 2025/26 Boys’ and Girls’ Pathways revealed increased representation from state schools with 68% of U9–U12 boys and 53% of girls attending state schools, which reflects sustained efforts to make cricket more accessible and representative of communities within Sussex. Provision such as extra cricket sessions for state schools and an open Champions Fund have been key drivers in these improvements.
Community engagement and partnerships have continued to expand. The Cricket Collective Awards in October 2025 provided a wonderful opportunity to celebrate the invaluable contributions of volunteers across the county. Our annual Workplace B’Ashes fundraiser was a highlight of the summer, raising essential funds for our community programmes, which include Walking Cricket and Sporting Memories.
Inclusivity initiatives remained at the forefront of our work in 2025. Progress on our LGBTQ+ strategy included the Pride Inclusivity Match during the Vitality Blast, alongside “Sixes” cricket taster sessions and social events designed to create safe, welcoming spaces for the LGBTQ+ community. Multi-faith engagement also continued, with events such as Diwali celebrations and a Christmas carols evening at the 1st Central County Ground helping to foster a sense of belonging for all.
Throughout all of this, our longstanding commitment to equality, diversity and inclusion (EDI) has guided our approach, aligned with the ECB’s national EDI game-wide commitments, and safeguarding remains fully embedded across Sussex cricket’s structures.
None of these achievements could be realised without the exceptional dedication of the Foundation’s staff, volunteers, trustees, partners and supporters. I would particularly like to acknowledge the leadership of our Director of Community Cricket, Gary Wallis-Tayler, and all those who work tirelessly to deliver high-quality programmes that change lives through cricket.
This year also marks a personal moment of transition for me. After nine remarkable years as a Trustee, including three years as Chair, I will be stepping down from my role. It has been an honour to serve this organisation and to work with so many talented and passionate people. I am delighted to welcome Shelagh Legrave CBE as the new Chair of Trustees and have every confidence in her leadership as the Foundation moves into its next chapter.
On behalf of all the Trustees, I extend heartfelt thanks to everyone involved in the Sussex Cricket Foundation and the wider Sussex cricket community. Your commitment, creativity and energy are what make our work possible, and I look forward to seeing the Foundation continue to thrive and expand its impact in the years ahead.
Ish Jalal Chair
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SUSSEX CRICKET FOUNDATION
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2025
The Trustees present their annual report together with the financial statements of the Charity for the year ending 31 October 2025 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:
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Governance and Finance Committee
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Dean Wilson 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 (Kirsty Batchelor), 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.
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 (resigned 31 July 2025) Nigel Russell (resigned 31 July 2025) Jacqueline Bandy (Ex-Officio SCL Board of Directors) Sarah Main John Barclay Ian Morris (appointed 01 August 2025) Kirsty Batchelor (appointed 10 February 2025) Hannah Simpson (appointed 18 December 2025, Katherine Cooper resigned 20 January 2025) Anju Chauhan Phil Smith Andrew Dalby-Welsh (resigned 31 July 2025) Frederick St George (appointed 01 August 2025, Kevin Ives (appointed 10 February 2025) resigned 14 September 2025) Ishtiaq Jalal (Chair) (resigned 27 November 2025) Gary Stanley (resigned 31 March 2025) Shelagh Legrave CBE (appointed 01 August 2025) Annali-Joy Thornicroft (appointed 01 August 2025)
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SUSSEX CRICKET FOUNDATION
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
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.
Public Benefit
The Trustees confirm that they have complied with their duty under section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s public benefit guidance.
The charity’s activities are carried out for the public benefit by promoting participation in sport, improving health and wellbeing, advancing education, and fostering social inclusion across communities in Sussex. The programmes delivered by the Foundation are open and accessible to a wide range of beneficiaries regardless of age, ability, background or circumstances, and are designed to provide clear and measurable public benefit.
Achievements and performance
2025 was another successful year for the Sussex Cricket Foundation. Recreational Cricket in Sussex continues to be in the best possible place and the game continues to grow across all areas of the game. The ECB continues to hold the Foundation in high regard, awarding ‘Ready to Invest’ status as well as continuing to describe the Foundation as a ‘Leading Organisation’ in Safeguarding, Disability Cricket and Club Cricket. This is a fantastic endorsement of the amazing work the Foundation team does across the county.
Among the many highlights throughout 2025 were:
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significant future investment (≈£1 million) into a new state school cricket programme, Breaking Boundaries, a programme that will revolutionise state secondary-school cricket;
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the creation of a strategy for State School Cricket in Sussex;
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Sussex VI Team winning Division 1 and the BCEW Cup, beating Northamptonshire in a thrilling final at The County Ground;
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the inaugural Disability T10 Cup at The County Ground featuring four counties and the firstever Disability 100 at Arundel Castle with three counties participating;
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3,000 school children and teachers attending the annual Schools Day;
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record numbers (≈3,000) signing up to ECB National Programmes;
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SUSSEX CRICKET FOUNDATION
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
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Women’s Softball Cricket event being held at The County Ground before Sussex Women’s T20 versus Kent;
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125 people attending our annual event to celebrate Diwali;
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record numbers (420) attending our end-of-season League dinner, including winners from our Women’s Cricket League;
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Alfie Pyle and Liam O’Brien representing England in the historic Pan-Disability Cricket series against India. Fred Bridges also represented the England Lions this summer; and
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Raj Cherodian from Ifield Cricket Club being named as an Honorary Life President by the ECB.
A notable achievement during 2025 was the investment secured to create the Breaking Boundaries programme. This groundbreaking programme will see eight state-school cricket hubs launched over the next four years, with our ongoing partnership with BACA acting as the focal point for the project. Each school will receive dedicated cricket coaching, facility development, training for teachers and kit/equipment to help improve accessibility to the game, which will also help to strengthen the recreational club game.
The Foundation continues to support health and wellbeing in local communities through the evergrowing Sporting Memories and Walking Cricket programmes. The Foundation also supported the Bob Willis Fund, with 40 members of our Sussex Seniors team taking part in ‘Ron’s March’ to help raise money to support those with prostate cancer.
Everything above sums up what the Foundation is about: creating memories, inspiring a passion for cricket and actively changing lives.
There is plenty to look forward to in 2026, as we continue growing the game across our communities and helping actively to change lives through the power of cricket.
The Foundation continues to be in a solid financial position and has recently gone through an operational restructure to ensure the best chance of long-term success. 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 the Sussex Cricket Senior Leadership Team, our Trustees, Patrons, our Community Partners and to everyone that has donated to the Foundation during 2025: your support is greatly appreciated.
Fundraising
The Trustee nominated to lead on fundraising was Elizabeth Ager. Elizabeth’s term as a Trustee came to an end in August 2025 and she has since been replaced by a new trustee, Hannah Simpson, who will take over as fundraising lead from January 2026.
The Director of Community Cricket takes the major lead in fundraising events with support from members of his team. Funds are raised from community partnerships, donations, the Patrons scheme and events, which allow the Foundation to realise its objectives and set operational targets.
In addition to fundraising events, there are a number of events that are undertaken to raise the profile of the Foundation, including events such as Diwali, carols, magic evening, golf days etc. These are often organised by volunteers; harnessing this voluntary assistance in fundraising and raising the profile of the Foundation have to be of benefit to the organisation. Raffles also take place at events.
At each Trustees’ meeting the fundraising trustee and the Director of Community Cricket present a report on fundraising activities for the Trustees’ scrutiny which has included a focus on legacy giving. To date, no professional fundraisers have been engaged for 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.
Future developments
There is plenty to look forward to in 2026, as we continue growing the game across our communities and helping actively to change lives through the power of cricket. A key focus for the Foundation is around fundraising to help fulfil our objectives, and to continue raising the profile and awareness of the
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SUSSEX CRICKET FOUNDATION
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
Foundation and the work we do. Our strategic objectives include focusing on clubs, schools, community, facilities, disability cricket, women and girls’ cricket, fundraising and our early-years development programme.
Financial Review
This is the tenth year of operation of SCF which, as a charity, plans to break even over the medium term.
The financial statements reveal a deficit for the year of £58,715 (2023/24: £85,452 deficit) on income of £1,283,094 (2023/24: £1,204,318) and ended the year with net assets of £316,335 (2023/24: £375,050). While disappointing to have a deficit in the year the outlook remains stable, 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 Diwali and Carols events run with the assistance of the Trustees. 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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SUSSEX CRICKET FOUNDATION
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
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 02 February 2026
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SUSSEX CRICKET FOUNDATION
STATEMENT OF TRUSTEES’ RESPONSIBILITIES FOR THE YEAR ENDED 31 OCTOBER 2025
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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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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 2025 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:
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give a true and fair view of the state of the charity’s affairs as at 31 October 2025 and of its income and expenditure for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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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:
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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
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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:
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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
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the financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of trustees’ remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit.
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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 and money laundering, and we considered the extent to which non-compliance might have a material effect on the financial 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.
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INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF SUSSEX CRICKET FOUNDATION (CONTINUED)
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:
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Discussing with the trustees and management their policies and procedures regarding compliance with laws and regulations;
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Communicating identified laws and regulations throughout our engagement team and remaining alert to any indications of non-compliance throughout our audit; and
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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:
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Making enquiries of the trustees and management on whether they had knowledge of any actual, suspected or alleged fraud;
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Gaining an understanding of the internal controls established to mitigate risks related to fraud;
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Discussing amongst the engagement team the risks of fraud; and
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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 25, 2026 13:06:59 GMT)
Signed: Nicola Wakefield (Senior Statutory Auditor) for and on behalf of Forvis Mazars LLP Chartered Accountants and Statutory Auditor 2[nd] Floor, 6 Sutton Plaza, Sutton Court Road Sutton Surrey SM1 4FS Date: 25/02/2026
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SUSSEX CRICKET FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 OCTOBER 2025
| Unrestricted | Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|---|
| Funds | Designated | Funds | Funds | Funds | ||
| Notes | Funds | 2025 | 2024 | |||
| £ | £ | £ | £ | £ | ||
| Income: | ||||||
| Donations | 4,6 | 53,317 | 2,000 | - | 55,317 | 233,939 |
| Grants | 6 | 32,345 | - | 751,294 | 783,639 | 655,033 |
| Income from charitable | ||||||
| activities: | ||||||
| Operation of Foundation | ||||||
| activities | 6 | 388,540 | - | 40,315 | 428,855 | 298,506 |
| Income from Investment | ||||||
| activities: | ||||||
| Interest Receivable | 15,283 | - |
- |
15,283 | 16,840 | |
| Total income | 489,485 | 2,000 |
791,609 |
1,283,094 | 1,204,318 | |
| Expenditure on charitable | activities: | |||||
| Operation of Foundation | ||||||
| activities | 5,6,7 | (400,127) | (8,534) |
(933,148) |
(1,341,809) | (1,289,770) |
| Total expenditure | (400,127) | (8,534) |
(933,148) |
(1,341,809) | (1,289,770) | |
| Net income/(expenditure) | 8 |
89,358 | (6,534) | (141,539) | (58,715) | (85,452) |
| Transfers between funds | 13 | (142,264) | 725 |
141,539 |
- | - |
| Net movement in funds | (52,906) | (5,809) | - | (58,715) | (85,452) | |
| Reconciliation of funds: | ||||||
| Total Funds at 1 November | ||||||
| 2024 | 329,584 | 45,466 |
- |
375,050 | 460,502 | |
| Total Funds at 31 October | ||||||
| 2025 | 13,14 | 276,678 | 39,657 | - | 316,335 | 375,050 |
All activities relate to continuing activities. The financial statements on pages 13 to 22 were approved by the Trustees and authorised for issue on 02 February 2026.
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| SUSSEX CRICKET FOUNDATION BALANCE SHEET Company Number AS AT 31 OCTOBER 2025 09592885 Notes 2025 £ 2024 £ Current assets Debtors 11 144,545 58,675 Cash at bank and in hand 359,691 377,035 504,236 435,710 Current liabilities Creditors: amounts falling due within one year 12 (187,901) (60,660) Net current assets 316,335 375,050 Total assets less current liabilities 316,335 375,050 Funds Unrestricted funds 13,14 276,678 329,584 Unrestricted Designated funds 13,14 39,657 45,466 Restricted funds 13,14 - - 316,335 375,050 |
SUSSEX CRICKET FOUNDATION BALANCE SHEET Company Number AS AT 31 OCTOBER 2025 09592885 Notes 2025 £ 2024 £ Current assets Debtors 11 144,545 58,675 Cash at bank and in hand 359,691 377,035 504,236 435,710 Current liabilities Creditors: amounts falling due within one year 12 (187,901) (60,660) Net current assets 316,335 375,050 Total assets less current liabilities 316,335 375,050 Funds Unrestricted funds 13,14 276,678 329,584 Unrestricted Designated funds 13,14 39,657 45,466 Restricted funds 13,14 - - 316,335 375,050 |
|---|---|
| Notes Current assets Debtors 11 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 12 Net current assets Total assets less current liabilities Funds Unrestricted funds 13,14 Unrestricted Designated funds 13,14 Restricted funds 13,14 |
2025 £ 144,545 359,691 504,236 (187,901) 316,335 316,335 276,678 39,657 - 316,335 |
The financial statements on pages 13 to 22 were approved by the Trustees and authorised for issue on 02 February 2026 and are signed on its behalf by:
S Legrave K Batchelor Chair & Trustee Trustee
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SUSSEX CRICKET FOUNDATION STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 OCTOBER 2025
| Net expenditure for reporting period (as per Statement of Financial Activities) Adjust for: Increase in debtors Increase/(decrease) in creditors Net cash used in by operating activities Change in cash and cash equivalents in the year Cash and cash equivalents brought forward Cash and cash equivalents carried forward |
2025 £ (58,715) (85,870) 127,241 41,371 (17,344) (17,344) 377,035 359,691 |
2024 £ (85,452) (2,990) (9,922) |
|---|---|---|
| (12,912) | ||
| (98,364) | ||
| (98,364) 475,399 |
||
| 377,035 |
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SUSSEX CRICKET FOUNDATION NOTES TO THE AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
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 processes 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.
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SUSSEX CRICKET FOUNDATION NOTES TO THE AUDITED FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2025
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.
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SUSSEX CRICKET FOUNDATION NOTES TO THE AUDITED FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2025
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 Charity
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 Donations |
2025 £ 55,317 55,317 |
2024 £ 233,939 |
| 233,939 |
The income from donations was £55,317 (2024: £233,939) which was unrestricted or designated. The club is grateful for donations from the Sussex Cricket Limited Members. Donations from Trustees were £nil (2024: £nil)
5. Analysis of expenditure on charitable activities
| Grants Charitable activities Support costs Governance costs Total |
Participation costs £ Foundation central costs £ Total 2025 £ Total 2024 £ 42,229 8,534 50,763 172,131 896,552 48,339 944,891 814,319 - 329,715 329,715 291,320 - 16,440 16,440 12,000 |
|---|---|
| 938,781 403,028 1,341,809 1,289,770 |
The expenditure on Participation activities was £938,781 (2024: £702,141) and the expenditure on Central activity was £403,028 (2024: £587,629) of which £933,148 (2024: £791,107) is restricted, £400,127 (2024: £328,238) is unrestricted and £8,534 (2024: £170,425) is designated.
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SUSSEX CRICKET FOUNDATION NOTES TO THE AUDITED FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2025
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 ECB Grants Other Grants Charitable Activities Income Investment Activities Income Donations Legacies Net Income/(expenditure) |
Participation costs £ Foundation central costs £ Total 2025 £ Total 2024 £ (938,781) (403,028) (1,341,809) (1,289,770) 478,480 - 478,480 365,950 305,159 - 305,159 289,083 347,792 81,063 428,855 298,506 - 15,283 15,283 16,840 - 55,317 55,317 223,939 - - - 10,000 |
|---|---|
| 192,650 (251,365) (58,715) (85,452) |
Other grants comprise of grants made by private individuals, companies and schemes for the activity of the Foundation.
The income from Participation activities was £1,131,430 (2024: £837,998) and the income from Central activity was £151,664 (2024: £356,320) of which £791,609 (2024: £620,213) is restricted, £489,485 (2024: £496,792) is unrestricted and £2,000 (2024: £87,313) 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.
| Net Income/expenditure for the year | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| This is stated after charging: | ||
| Audit fees | 16,440 | 12,000 |
| Fees to the Auditor for Non-audit Services | - | - |
8. Net Income/expenditure for the year
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SUSSEX CRICKET FOUNDATION NOTES TO THE AUDITED FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2025
9. Analysis of staff costs, staff numbers trustee remuneration and the cost of key management personnel
| Salaries and wages Social security costs Pension costs |
2025 £ 769,288 71,339 25,602 866,229 |
2024 £ 598,158 44,408 20,571 663,137 |
|---|---|---|
No employee received remuneration exceeding £60,000 during the period (2024: nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred.
No Trustees received any remuneration or reimbursement of expenses (2024: nil).
The total employee cost of key management personnel of the charity was £66,546 (2024: £64,476) and is set and benchmarked against current market expectations.
| 10. | Staff numbers (average by headcount) | 2025 | 2024 |
|---|---|---|---|
| **No. ** | No. | ||
| Participation | 28 | 20 | |
| Central | 5 |
5 | |
| 33 |
25 |
||
| 11. | Debtors | 2025 |
2024 |
| £ | £ | ||
| Trade Debtors | 88,135 | 32,329 | |
| Amounts owed from parent entity | - | 336 | |
| Sundry Debtors | 39,130 | 23,815 | |
| Prepayments | 17,280 | 2,195 | |
| 144,545 |
58,675 | ||
| 12. | Creditors: amounts falling due within one year | 2025 | 2024 |
| £ | £ | ||
| Trade creditors | 25,689 | 17,254 | |
| Accruals and deferred income | 115,474 | 37,455 | |
| Amounts owed to parent entity | 46,738 | 5,951 | |
| 187,901 | 60,660 | ||
| 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: | |||
| 2025 | 2024 | ||
| £ |
£ | ||
| Balance brought forward at 1 November | 2,285 | 9,876 | |
| Amounts received during the year | 77,635 | 2,285 | |
| Amounts recognised as income during the year | (2,285) |
(9,876) |
|
| Balance carried forward at 31 October | 77,635 | 2,285 |
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SUSSEX CRICKET FOUNDATION NOTES TO THE AUDITED FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2025
13. Analysis of movements in funds
| Year ended 31 October 2025 UNRESTRICTED Unrestricted Funds Designated Funds Urban Plans Champions Fund Total Designated Funds RESTRICTED Participation TOTAL FUNDS Year ended 31 October 2024 UNRESTRICTED Unrestricted Funds Designated Funds Urban Plans Champions Fund Total Designated Funds RESTRICTED Participation TOTAL FUNDS |
Balance at 1 November 2024 £ Income £ Expenditure £ Transfers £ Balance at 31 October 2025 £ 329,584 489,485 (400,127) (142,264) 276,678 - - (725) 725 - 45,466 2,000 (7,809) - 39,657 |
|---|---|
| 45,466 2,000 (8,534) 725 |
|
| 375,050 491,485 (408,661) (141,539) 316,335 |
|
| - 791,609 (933,148) 141,539 - |
|
| 375,050 1,283,094 (1,341,809) - 316,335 |
|
| Balance at 1 November 2023 £ Income £ Expenditure £ Transfers £ Balance at 31 October 2024 £ 342,658 496,792 (328,238) (181,628) 329,584 - 77,729 77,198 (165,661) 10,734 - 40,115 10,115 (4,764) - 45,466 |
|
| 117,844 87,313 (170,425) 10,734 45,466 |
|
| 460,502 584,105 (498,663) (170,894) 375,050 |
|
- 620,213 (791,107) 170,894 - |
|
| 460,502 1,204,318 (1,289,770) - 375,050 |
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 £725 (2024: £10,734) funds used to improve cricket facilities in the Crawley and greater Brighton areas;
Champions Fund £nil (2024: £nil) 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.
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SUSSEX CRICKET FOUNDATION NOTES TO THE AUDITED FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2025
14. Analysis of current assets/liabilities between funds
| Fund balances at 31 October 2025 are represented by: Unrestricted funds £ Designated funds £ Restricted funds £ Cash at bank and in hand 320,034 39,657 - Other net current assets / (liabilities) (43,356) - - 276,678 39,657 - Fund balances at 31 October 2024 are represented by: Unrestricted funds £ Designated funds £ Restricted funds £ Cash at bank and in hand 331,569 45,466 - Other net current assets / (liabilities) (1,985) - - 329,584 45,466 - 15. Financial Instruments 2025 £ Carrying amount of financial assets Debt instruments measured at amortised cost 127,265 Financial assets held at amortise cost are comprised of trade debtors and sundry debtors. Carrying amount of financial liabilities Measured at amortised cost 89,778 Financial liabilities held at amortise cost are comprised of trade creditors and accruals. |
Total Funds £ 359,691 (43,356) 316,335 Total Funds £ 377,035 (1,985) 375,050 2024 £ 56,144 52,424 |
|---|---|
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 £971,662 (2024: £746,287). At the balance sheet date £46,738 (2024: £5,651) was owed to Sussex Cricket Limited by Sussex Cricket Foundation which is included in Creditors and Debtors.
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