REGIsfERED COMPANY NUMBER: CE006861 (England and Wales) REGisfERED CHARrrY NUMBER: 1165948 REPORT OF THE TRUSTEES AND FINANCIAL STATEMEirrs FOR THE YEAR ENDED 30Th SEPTEMBER 2024 BERKSHIRE clucK COMMUNTfY FOUIIDATIOII RhardsOn jo$ Chartered Accouniants & Reg$te AL¥Jito Mercury House 19-21 Cha1 Street Marlow Buckingharn5hire SL7 3HN
BERKSHIRE CRICKEf COMMuiirrY FOUNDATiori CONTEpifs OF THE FINANCIAL ATEME11T5 FOR THE YEAR ENDED 30TH SEPTEMBER 2024 Page Referen and Adminislrati¥e Detai Report of the Trustees 2 to 5 Report of the Independert Auditors 6 to 7 Statsment of Flnandal Actlvltles Balance Sheet Cash Flow Statemert io Nrte$ to the Cash Flow Statsmert li Notes to the FlnJrKlJl SlJtsm¢nts 12 to 19 Detslled Statement of Flnandal Actlvl 20 to 21
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30TH SEPTEMBER 2024 TRusfEES G Rklz S s[enr-]0nes T Hussain N D Brewster M Lane O Majrfl M Simmons l M Wood-smth S M Bartlett IreswJned 5.10.231 J Hne5 REGisfERED OFFICE The Ciicket p.1)n EnLxJrne Street NewtMJry Berkshire RG14 6TW REGISTERED COMPANY NUMBER tt6861 (Er¥JLand and Wales) REGISTERED CHA MiIM8ER 1165948 INDEPENDENT AUDITORS Rhards( J( Chartered Accountants & RegiSted ALKJiiors Mercury HoLtse 19-21 Chapel Street Marlow BuckiThJh&nshi SL7 3HN BANKERS Metro Bank PLC One Southamwon Row LoThJon WCIB SHA Day-to-day manag•m•nt The trustees delegate day-to4ay man&Jement to Mark R(th, the chartys Cthf
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 The trust who are th dirertors of the charity for the purtx>ses of Compafiie5 Art 2006. present their report with the financial 5taternents of the charty for the year erKJed 30th septernr 2024. The tru5tee5 have lOPted the provlsions of Accounting and Repong by CharrtS'. Statement ol Recommended Pract1 applthble to char[ preparing their coUnt5 in accorda wrth the Trala1 Re[tij StaThJard apKable in the UK and Reput4ic of Ireland IFRS 102) leffectNe l January 20191. Introduction We continued to drive towards our missh)n of seeing NO Pewle, in More Ple5, errtpged in More Qicket. This included 9ater focus on growng the diversty of rk3rtKipants through greater wot in urban areas, increased attlty for Women and GirLs cricket op}rtUnit5. and continued suwxxt to clubs to grow their volunteer workfor. We a150 rnaintained our investment in, and the prioritisthn of the tan[ pathway, to suptx>rt the tratK)n of player5 into the Mens and Women's professional gane. OWECTIVES AND ACllViTIES Objectlves and alms Berkshire CrKket Communlty Foundatknn (BeShre Qkket} 6 a Chatale InCOrted OrganlsaUon (CIO) and Its consJtutk)n states that its objects are "for the benefrt of the putllc ralty and, kn parttuhr, the inhabltsnts of Berkshire and its surroundirg areas: 1.1 to promote communw partklkkltksn In lthY recreauon, In p&tOcular ty ithdlng and assIsn9 In provldSng facIlY(S for and the organising the phying of crKket aThJ other srx)rt ganes capable ol pronK)tSng health. 1,2 to provide and assL5t in provi(Ing f¥ilitks for SFQrt, rerreation and other kisu occupotbn of such persons who have need for such fKilits'es ty rea59n of Iheir youth. •Je. infinnity or dty1ent. tA)verty, or social econorn clrcumstances or lor the publK at large in the interest of SLKfdl weware with Ob of improving thelr condltbn ol 1.3 to atharKe the e(lucatlon of chiljren and yourJ peG ihrough such rnea as the trusiees think fit,. and 1.4 such chadtsble purpws for the put4K trt as are exduslvety chatable accordlng to the laws of England and Wales as the trustees rnay from tlme to time drmine." Slgnlflcant actSvltl•s The charity performs a wK1e rarvJe ol cricket 115 to achleve these objectfves aThJ the trustees have regard to the Charty CommIssn gUIdan on pubk t*nefft. AcUVtt5 are splt Into lr$ of.. EaLt&w. SchooL%, Communty. Cluts. whh delivers: - Chance to Shine pyogramme in Pn'mary and Secondary Schoc4s and in COnwnuneS (Street crket) Marylebone Crtket Club Foundath)n IMCCFI Huts rosS the county to fftde free CO1n9 for stste-educated chlldren aged 12.16. . Training courses (often subsKllsed) to (knp the cricket Workrce- toth volunteers otherwise Diverse Cornmunit programrnes in SbLKJh and Reling. wovidiry 'Mn-tr&Jitional' oppK)rtunities for children and adults to attess trket actMtEs and engage wr(h oryanLsed progrdrnm£% - All Stars & Dynarnos whKh offers an In1 route lrto CrKkel for chilkn aged 5.11, based at dubs but a150 In aa$ of high deprivatDn and inacb'vity - Activty acros5 the SENO schoob within Ihe County. linking with Syr Is weekly Hub swb)r Boys. and l)r15' Pathways and the Men¥ aThJ Women's County Flrst Tetrn and Indudes deliverlng.. High level coaching to )y5 and girLs in the PerfowmarKe Pathway - Tailored. specialist coaching for those pLiyer5 identifd a5 Irj high tential - Development programme for pkyers at the younger eThJ of the pathway (und I1>Und 131 Publlc benefft The trust are all familiar with and have regard to the Charity comrn510n gUKlan Tr E5sentkil TrLStee: what you need to know, what you need to do. as well as the guwjance on"Put4K Benefiv,.
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
srRATEGIC REPORT
Achievement and perfonnance
Schoo15
The locus of our programn was agaSn to grow the ge. wth gter kvlorlty put on Schoo wlth a hlgh
number ol pupils in receipt of fe sc)1 me, and in urban areas. A of c(4npetthn opportunf(ies were
available to all schools, to increase the numtw arKI lyeadth of chIdn who eXEn crKket outsde of the school
environment.
In all. over 3.000 hours of attwty ddNered &ross hL)& netw. with over 50 Sch1$ reteMrYJ a full half
tem programme.
Clubs
Club5 were supmed through a variety of prrNJrdmme5. all amed * incTea5ing the availabilty and quality of the cricket
experience. This included worknrrfj wrth clubs to enharKe facilities through the Eryjkind CrKket Board (EC81 County
Grant Scheme, deve)n9 their ¥c4unteer workforce thmu9h ethatTr prn9ramn, aThJ managin9 the youth cricket
rnatch programrre.
Communlty
'Street' programmes continued to be delNeied in urban areas, provmjing free, ew to access Opportunr(s to young
children along wf(h competition days. ecB Natnal ttoarammes We delNered in urban areas, with bursaries for
¢hlldren In rrfelpt of free xhcd rreals.
Dlsablllty
The Super Is Hubs, In partnership with the Lords Tavemers, Contin to grow four now established across the
County- Activity within SEND 5chcK>b continued to provKle a(5 to crKket se55n5 for chiklren who do not access th15
In a club settirKJ. We a loon9 to eend our disabilty kYC#Jr•nme to kKlu¢k a rewtsenme team for the 2025
season.
Talert Pathwav
Our talent pathway again 5UPFrf)rted rknyers across the county to enhance their skilts and rerform In a range of trainlng
and rn3tChaY enwronments. We suppY)rted a small rtumr ol players through our 'hardshlp fund. whth removed
some ol the financial tsarrrs to particlpating in the pathway. Hwjhty tsknted playws again made the transltbn into the
professDnal garne with mdSeX QKket, Hampshire CrickeL Southern Wipers, the ETrJknd CrKket pathway.
Inv•stm•nt In Staff
Stsff were supported to gain adthtK)nal qualfftath)ns. team days focused on thveh)piThJ our team values and %)Int
worklng.
Flnanclal re¥lew
Flnanclal posltlon
Overall, income was £973K and ¥end of É999K - a defKrt of £26K. Of thls deficf(, £IOK related to restdcted reserves
and £IOK lated to the renUaSe reserve so the irnp on free nCted reserves was a decrease of £6K.
Unrestricted resetve5 at 30th September 2024 rK)w stsrKJ at £82K.
Together with £73K rent reserve whKh 15 non
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 STRATEGIC REPORT Principal risks and uncertainties The lundlng cOntrt with the ErBJland & wa Crtket E4)ard whkh covered this financkl year explred on the 31st January 2025, and details of the 2025-29 agreenlt sh)w that fuThJing has increased simplified whKh albws us to continue our wor Future plans We aim to grow and strengthen the game, supp)rt cwmunties. and inwre the county. We will.. - Lead and develop the cricket nets¥otk wrthin 8etshire Provide enjoyable. inclusive. and accessib program - Establish and maintsin a gx>vemance structure to 5t31n and wrAert cricket in Berkshire - Create a player pathway that eThabs perS to reh their r(Jtethl - Use cricket to engage wrth new communrt We have prioritised the fdk)wlrvJ to achle¥e thls.. Strong fOundaonS - Normalise Women & Girls, Cricket High performing county teams - More 0P, rrK)re (e$ It Is not lust crfcket These plllars eh have separate ambtuons aThl athon plarts. Thls is then supported by a continLd focu5 tyb SUPFK)rt pits5'. Good Governance Flnanclal Sustainabllity Motfvated Peop Strong Partnerships Inspiring Offers. Each ol these support plllars have •nbthns and tkIrt plans. The arnbltion and strategy of the eerkshire CrKkel are set In a fwyeor strategy thxument approved ty the Board and agreed wlth the EC8, who provi{ approximatety 50% of the Charitys source of fur. srRucniRE, GOVERNANCE AND MAMAGEMEIIT Govemln9 document The charity Is controlled by rts govemlrg thxumen¢ a constrtutkjn, and co4tteS a Charltsble Incorporated Organisation, &8 defined by the Charits P£t 2011. Recrultment and appolntment of new trustees The charity has a NorninatK)ns Committee whKh is comprtsed of Trustees and the CEO, and they are reSporIble for recruitment and appointment of rbew trleeS as wel as 5CeSsion pL4nniThJ and aPFointment of senlor executive5 ICEO and FDI. Oryanlsatlonal structure The Board of Trustees is skilis-l)ased and musi have &12 members. At knt 30% must te of the minority gender and gne of ethn orKJin. There Is an annual appratsal of the PA)ard and the Chalr, as wdl as an ann skI115 matrlx rewew to gukle thls work. There is a nan, RISK Audr( and CK*¥ernance (nmIttee crynwised of iwo to four trwtees, the ChEf Executive and Finance Director. which rnts four til e&h year to review the finartial W5On and perforrnance in detail. review and prorK)se any upjates to finance-related and the Rtsk Register and to ensure the audlt and 9)vernance work compllant. There also a Nominations Cornrnittee comprised of two ID fLwr whKth oversee5 executNe and board recruitrnent, remuneratH)n and n-fae F4)1 Dedslon maklng Key strategic decisK)ns are disc arKI agreed by the full Pthrd of Tr. arKI this include5 settirYJ the fiyear Strategy, developing pkns and w)IKE5. as5e&sing the Ik frarTEwork. and approwng Ihe annual budget. The ManemeTrt team s then tssked wth delNerirKJ on these objecbves and pbrs within the aptyoved blxlget.
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 STRucfvRE, GOVERNANCE AND MANAGEMENT Induction and training of new trustees There 55 an Induction document and process wlh helps to guK1e the new trust In the first weekslmonths of thelr app)Intment. indudes, trxjt is not limrted to a hstorKal background, wiew of fNe-year strategy, financial ovetview, EDI & Safeguarding training, governance reqUirenTrts of (tharity Commssion and our main funders. Key management remuneration The remuneratk)n rolicy covers all stsff, incIlij key management. The salary bands have twi developed using external benchmarking and intemal affordability- The (thair of the Brd s re5[lb1e for the annual appraisal of the CEO and FD which knds to a remuner3tK)n prow)5al. This gK)es first to the Nominations Committee then to the Finance, Risk. Audit & Governance committee to check affOrdabty and then to full Board for final approval. England Crlcket Board (EC8) Govemance Berkshire Cricket complies with the Chanty CommissKJn (knrnae as well as with the Sifver Tier of the Governan Framework of our main funder. the ECB and we are committed to tontinuing to meet County Partnership Agreement Stsndards aThJ SSlver er (knmance. organItIOnal Development The staffing structure comprwj of a total rrf 19 staff al the end of the financial year, with clear areas of responsibility and alignment to the Countywlde Han and Board of TStees. The growth In staff nurn flects the Increase In the number and Sca of the prOgrme$ that we wn. STATEMENT OF TRUSTEES. RESPONSIBILrriES The trustees are reSFor1bk for preparing the Rep)rt of the Truth5 and the financial staternents in accorthnce wlth ap[cable Liw Unrted Kingdom Accounting Standards {United KintyJMI rneral pted Accounting Practice). The law appliCae to charbtie5 In Engl & Wa5 requires the trustees to prepare financial statements for each flnancial year whKh give a true and fair vW of the state of affairs of the charrty arKI of the Incornlng resource5 and applitatk)n of resources ol the drty for that prKXI. In preparing these linanclal ststements, trustees are requlred to.. o select suitable accounting p)IleS and then ttwn con9stl. o observe the methods and prlnciFs in the Chaiities SORP 2019 IFRS 102); o make ludgernents and estSmates that are reasonatle and prudenL' o state whether applicable accounting Standards have tEen folknwed, subject to any material departures d15closed and explained in the financial staternents.. o prepare the financh¥ staternents ¢)n the Ing coeM t4iss unless it is lnapFwowte to presume that the charty will contlnue In operatbn. The trustees a [r61ble for keen9 [oper Countir1j record5 that tcl)se with rea50natle accuracy at any tlrne the financ1 pAtK)n of the chanty and enab them to ensure that the financhil statements COrnp with the Charrties Act 2011, the CharitEs (Attounts and RepM)rL%I Regulations 2008 and the provisK)ns or the trust deed. They a a rnsIble for safeguarding the assets of the chty and herKe for takirvj reasonat4e step5 for the PVenOn and detection of fraud and other irregularf(ies. The trustees are responsible for the maintenance and integrity of charity financial infom)atK)n included on the charSty's website. Legislation in the Unrted Kingdom goveming the pparat and dissemination of financlal staterrEnts may differ from k91stion in 01 AUDITORS The auditors, Rthardson Jones, wlll te fc* ap)In1rnent at the fothomlThg Annual General Meetlrrfj. Rert of the trustees, IorEtIng a str&egK repyt, apprOj by der of the ix)ard of tru5tee5, as the company director5, on ............................................. aThJ 5wJned on the IrdS beha Iry: J Haine5- Trustee
REPORT OF THE INDEPENDE1 AuDOR$ TO THE TRusfEES OF BERKSHIRE CRICK COMMUNrrY FOUNDATION Opinion We have audited the finala1 Ststents of Berkshi CtKket Ctmmuntr Foundats"on (the 'chariVI for the year ended 30th septerner 2024 which cOMpre Statement of fina11 ArtMtS, Balance Sheet, Cash How Statement and not to the fina[1 Statements. irKluding swJnfficant accounting w)IKie5. The financial retx>rbng framework that has tEen applied in their preparatlon 15 applKaNe kw and United King(kHn Acwuntit¥J Standards. including Finanaal Rewting standard 102 The Finanoal ReportSng Stsndard apKab in the UK aThJ Republic of ILInd (Untted Klngdom Generally Accepted Accounting PractKe}. In our opinK)n the financial 5tatenEnts'. o gwe a true and fair eW of the state of the thariws affairs a¥ at 3Cth SePtnIr 2024. of its intorning resour and applration of resources, induding its income a1 expenditure, for the year then ended,. o have been proper ppared in accordan wrth United Kingdom Gererally Accepted knouThty"ng Prartice,. and o have ten prepared in cOrdan wf(h the requirements d the Charities h£t 2011. Basls for oplnlon We conducted our audrt in accordance with Internanal Standards on Audib"ng IUKI IISAS (UKII and applicable law. Our SponSibl11t1eS under those stanthrits a further described in the auditor restk)nsibilities for the audrt of the flnantrdl statefflents section of our rewrt. We are indEndent of the charity in attordance with the ethical requ1mentS that are relevant to our audlt ol the financh?I ststanents in the UK, including the FRCS Ethical Stsndard, and we have fullllled our other ethical responsibilths in accordan with the require0ts. We bel that the audlt evSdence we have obtained is suffKient and appropriate to prov a bas for our onTr. Concluslons relatlng to golng concern In auditing the financial statements, we have colUthd that the tnstees, use of the lIng coKern basS5 ol cOuntIng in the pParatIOn ol the financ1 staternents s approate. Based on the work we have rf0rrne. we have not KIentifd any material unCertaintS rdatir%J tg events or conditlor that, 1ndiv1dual or colkctlvely, may cast Signifant doubt on the chariws aL'lity to continue as a golng concern lor a perbd of at least yee months from when Tinanck?l slatements are wjthortsed for Is9Je. Our responsibilib'es and the re5Fon5ilMlr(5 of the Iru5tee5 Wrth rw(t to sviThJ concern are descri1 In the relevant sectlons of this rewrt. Other Informatlon The other informatK)n comprfses the IDformaJon Induded in the ReFQrt of the Trustees, other than the flnanclal statements and our auditols rert thereon. The trusteeg We resyxjNb for the other infom)ation. Our opinion on the flnancrdl statements does not cover the other inf0mtIOn and we th) +t express any fomi of assurance conclusion thereon. Our responsibility is to read the other inf0mtK)n and. in doing so. consthr whether the other information is materially Inconsistent wr(h the financial statements or our knotr¥W obtained in the coutse of the audr( or otherwise appeats to be mateal mlsstated. 11 we identrfy SLKh material IrOn$teieS appanI material misstatements, we are required to deterniine whether gNes rise to a materk41 misstatement in the financial statements themselves. Ir, based on the work we have performed, we corKlude that there 15 a rnalerial mStatent of this other inf0mtr.0n, we are requlred to report that fact. We have nothing to repK)rt in thi% regd. Matters on whlch we are requlred to report by exceptlon We have nothing to report in $[eCt of the folk)wing matters in reLti)n to whKh the chare5 (Accounts and ReEDrtsl Regulations 2(K>8 require u5 to rerK>rt io y)u rf, in our qxnion.. o the Snformation glven Sn the trustees, Is Sncor6thTrt In any materfjal respect wth the flnanclal ststements,. or o suffnt accounting CordS have not been kem; or o the financial staternents are not in agreemenl with the KcountiThJ record5,' or o we have not receNed all the inforynation and exy4anatss we requwe for our Responslbllltles of trustees As explained rnore fulty in the trustees. reS1b11th5 Statwnert [set out on 61, the tnjstees are responsib for the preparation of the financ1 5taternents ar for Ing 5ati5fEd Ihat they gNe a true and f3ir wew, and for such internal control as the trustees detemine is necessary to enaL4e the ppation of Tinancial ststements U)at a fr from materkil misststement, whether due to fraj or erwor. In preparing the financwl statements, the InLStee5 are resnSitIe lor essing the charivs ability to continue as a going concern, diEcbsng. a5 app1Kab. [natt retated to gK>ing cOnrn and using the going Co[r basis of accounting unless trustees either intend to lujate the charity or to se operat¥)ns, or have no reali%tic alternative to do so.
REPORT OF THE INDEPENDE1 AuDOR$ TO THE TRusfEES OF BERKSHIRE CRICK COMMUNrrY FOUNDATION Audltor responslbllltles for the audlt of the Ilnanclal statements We have been apkTh)inted as auditor under secth)n 145 of the Charities Act 2011 and rerM)rt in accordance wrth the Act and relevant regulations made or h3ng effert tsrenIr. Our oblectlves a to obtsln reasonabk assuran aLxJut tI the flnanclal statements as a whole are fr from materkil misstatement, whether due to fraud or err, and to issue an audf(oVs rep)rt that Includes our opinion. Reasonable assurance is a high kvel of uranCe, but 15 not a guarantee that an audil conducted in KcOrthn with ISA5 {UK) will always detect a [nater1 mi55taiernent when rt usts. mtets can arise from fra1 or error and are consi(kred rnaterial rf. indNKJualty or in the ag¥Jregate. they coukl reasonab exwed to influence the econorn decisions of uset5 taken on the bag.s of these finanoal statements. Irregularities, including fraud. are Instanc of nonorntre with L3ws and regumions. We (Jesign procedures in line with our responsibilitEs. ouuined alx)ve. to detect rnaterial M6stateTrts in re5pert of irregularities, including fraud. The extent to which our pedureS a capatde of detecting irreguhrrts, iKluding fraud s detsiled teksw. We gained an understanding of the legal and rewtstory frneWOrk aprable io Berkshi Cricket Community Foundation and the Charity sector in whKh it wrdtes. and LDnsthred the risk of acts by the charty that We Contrary to applicable laws and gLitIonS, Including Iraud. We deg.gned audit FYocedures to Spond to the risk, reco9nising that the dsk ol not detecting matwial msstatement dL to fraud is higher than the rk of not detethng one from error, as fraud may invofve deliberate concealment by, for exarnF4e, forgery or intention31 rni4representations, or throu9h ¢ollusion. We focLGed on laws and reguL3tSons whKh couk1 give se to matertal mlsstatement In the flnandal ststements, Including, not limited to, the Charibes Act 2011 and UK tax L3tH)n. Our Evocedufes induded: . age19 the finala1 statement dwlosures to urKkrlyiThJ Suprn9 trxumentatK)n. . condurting a rewiew of rninutes of the trwlees rreeting5. - testlng the authorsatlon ol expnd1tU and the knpleMentst1 of flnanck4 controls. - eThJulrles of man4ement regardin9 knovln or SUspd Instances ol non-compllance wlth laws and regUla"On5 and fraud, . under5tsndlThJ of managemenfs inter1 contro15 (jWJrd to ryevent JKI drtert Irregutsriues, Because of the Inherent limStatk)ns ol an audrt, there ts a that we wll not tect all Irregularr(S, IncludlThJ those leadlng to a material rnisststement In the fina131 ststements or nOnmpl1nce wrth regutstk)n. Thls risk Increase5 the rnore that cornpliance with a law or regui4tK)n 15 removed fTCTh the events and tran5aCtK)ns flected In the financlal statements, as we will te less likety to tocome aware of instaKes of (<0MplrdnCe. Tr risk s also greater regardlng IrgUL7r1tIeS occurring due to IraLK1 rather than error, as fraj involves Intent)nal cOaknent, forgery, colluslon, omlssbn or mKsrepresentatknTr. further (lescripkn'on r4xsnsibilities availal)le on FRCS Wete www.Irc.org.uVlibrarylstandar-C0jes-pXlvlaudit-assUrancaneth4al#lrtorS-TespjnSiItses-f0r-t-aUdlt. descdptbn forms part of our audttors repc*t. at Thls Use of our report This report is made to the charitys trustees. as a tM)dy. in attordance with Part 4 of the Charities (Accounts and RewrLsI RegulatK)ns 2008. audr( work has undertaken so that we mwJht state to the chariws trustees those rnatters we are required to state to them in an alitorS and for cthr purp. To the fullest extent perrne by law, we do not accept or assume resEvr6ibility to arwone other than charty and the charitys trustees as a t)ody, for our audit work, for this reporL or for the opnK)ns we have fowmed. for and on thaIr of RKhard50n lones Ltd {Siatutory Au(litor) Charted AccountanLs & Reged Audito EligSble to as an audf(or in tem)s of Sectpjn 1212 of the Com$ PLt 2(K)6 Mercury House 19-21 Chapel Street Marlow BuckinghamshSre SL7 3HN Date: .............................................
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori srATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 30.9.24 Total rund5 30.9.23 Total funds furx15 fvfid5 INCOME Af4D ENDOWMErirs FROM Donations and legacies 25,815 3,027 28,842 28,530 Charitable activities Charitable activities 454,654 482,138 936,792 948,048 Inve5tsrent inccmne Other income 7,020 7,020 2,323 Total 485 165 972 654 EXPENDrruRE ON Raising funds 1.613 3,520 5,133 20,987 Charltsble artfvStle$ Charitable actr'vits'es 491927 933 029 Totsl 954 016 NET INCOMEI(EXPENDrnIRE) Transfers between funds IIS,9441 110,2821 (26,2261 28,230 17 Nrt movement In lunds IL6,2241 I10,12) (26,2261 28,230 RECONCILIAT1014 OF FUNDS Total funds brought forward 256,S24 45,C#)O 301,524 273,294 TOTAL FUNDS CARRIED FORWARD 275 298 301 524 CONTINUING OPERATIONS All income and expenditure has arwi frcm continuing activits. The notes form part of financwl statemen15
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori BALANCE SHEET 30TH SEPTEMBER 2024 30.9.24 30.9.23 Notes CURRENT ASSErs Debtors.. amounts falling due wlthln year Debtors.. amounts falling due after me than one year Cash at bank 12 98,492 139,312 12 63,333 238 894 73,333 400,719 412,492 CREDITORS Amounts falling due wf(hirb one year 13 (52,3061 131,713) NET CURRENT ASSErs 348 413 380 779 TOTAL ASSEfs LESS CURRENT UABIUTIES 348,413 380,779 ACCRVALS AND OEFERREO INCOME 15 (73,1151 179,255) NEf AsseTS 275 298 301524 FUNDS Unrestricted fvnd5.' Lease Fund Berk£hlre Crlcket Foundatlon GeneRI Designated shut-down seNe 17 73,333 81.967 83.333 88,191 256 524 Re5trlrted funds TOTAL FUNDS 301524 These flnanclal statements have been audited unts the requ*ements of Sectlon 145 of the Charities Act 2011. The flnarKo1 staternenrs We approved by the Board of authorise(I for issue on . and were sgned on ts ha ty: J Halnes- Trustee The notes form part of financwl statemen15
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori CASH FLOW STATEMENT FOR THE YEAR ENDED 30TH SEPTEMBER 2024 30.9.24 30.9.23 Cash flows from operatln9 actfvltles Cash generataj from operatKJr6 Net cash provided by operating thirt Cash flt)ws from In¥estln9 actl¥ltles Inte5t Ceived Net cash provided by investyng thits Changè In cash and cash •4ulv•l•nts In the reportln9 perlod Cash and cash equlvalents at the beginning of the reporting period 39,047 29,159 170 688 Cash and cash equldlents at tht •nd ol th• reportlb)g perlod 199 847 The notes form part of financwl statemen15 Page io
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30TH SEPTEMBER 2024 RECONCILIATION OF (EXPENDTfuRE)IINCOME TO CASH FLOW FROM OPEIiATING ArnITIES 30.9.24 30.9.23 Net (expendIre)I1b)eOme for the reportln9 pttlod (as per the Statement of Financial Acbvities) Adjustments for: Interest received DeCaSe/(lnCreaseI #i debtors InCaSe in creditors (26,226) 28,230 {7.0201 50,820 12,323} 116,838) Net cash prnvided by operatlorbs ANALYSIS OF CHANGES IM NET FUNDS At 1.10.23 Cash flow At 30.9.24 Net cash Cash at bank Total The notes form part of financwl statemen15 Paje li
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024 ACCOUKllNG POUCIES Basi5 of preparing the financial statements The financial statements of the charrty, is a wtdfjc benefit enuty under FR5 102, have been prepared In accordance with the Charrties SORP IFRS 1021 Accounting and Repon9 ty Chanties.. Statement of Recornmended Practice applratAe to char"e$ preroring their accounts in accordance with the Financial RetK>rting Standard applKab in the UK and ReputAK of Ireland {FRS 1021 {effecbve l January 20191,. Financial Retx>rting Standard 102 The Financial Rew)rknng StatKlard in the UK atKI Republic of Ireland ' and the Charities Act 2011. The financ1 statements have been prepar1 under the historical cost conventr"on, a5 modified by the revaluath)n of cettsin assets. Going Concern At the baLince sheet date, the charty h•J an excess of current assets ovei cuThent Ikats"lits"es and net assets of £275,298 12023.. £30I,5241. The financial ststernents have been yepared on a going concem tr515 as the trustees trElieve that no material urKertaints exist. The tnjstees have COr6red the kvel of funds held and the expcted level of incorne and expendibjre for 12 rnonths frorn authorisiNJ these financol statements. The budgeted income and expenditure s suffnt with the W ol reserves for the charity to able to contlnue as a going concem. Income I Income ts recogTh In the Ststement of Flnanclal Ath¥e5 On the charfty has entlement to the funds, Jt Is probable that the Incc4ne w511 be recefved and the anount can be measured rellaW. Interest rncelvable Interest on fund5 held on depgsil is included when receivable and the aUnt can te rneasured lIablY by the charity,. this is normally uwn notifatK)n of the interest PaK1 or payable by the Bank. Expendlture Liabilities a reCognd as expendrture as soon a5 there a kgal or constructNe obligation cornrnitting the charity to that expenditure. It Is probable that a transler of econorn benefts will be reqUId In Settment and the amount ol the obligatk)n can be measured reliabty. ExreThJiture is accounted for on an accruals basls and has teen dassified under he13$ that )Jgwate all cost retsted to the cate90ry. Where costs cannot be directty attrlbuted to partKutsr headlngs they have teen alKated to acbvitie5 on a basis consistent with the use of resources. Taxatlon The charity is exempt from corF1 tsx on ts charltat4e artJvlile5. Fund accountlno Unrestrthd funds can (ed In accordarKe the charltab obJecUves at the dlxreth)n of the trustees. Restrtted funds can onty te for particular restrirted wrFoses wthin the objects of the chadty. Restriti)ns arise when SFetsfd ty the donor or when raised paitular restred wrposes. Further explanatbn of the natwe and purFQ5e of eh fund LS Induded In the notes to the flnancial statements. Penslon The charity operates a defined cortwibUtn SC1n and has pad into this auto-enrolment compliant group scheme since April 2017. ContributnS lYable to the pens SCheW are charged to the Statement of Financ1 Activities in the perK%l to whKh tw relate. Paje 12 conunued...
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2024 DONATIONS AND LEGACIES 30.9.24 30.9.23 Donatlons INVESTMENT INCOME 30.9.24 30.9.23 Deposit attount inter&t INCOME FROM CHARITABLE AcfiviTTrS 30.9.24 30.9.23 Charitable Acb'viths Charitsbk thits 936 792 Grants receNed, includ1 in the atove, are a5 folkn¥s'. 30,9.24 30.9.23 EngLind & Wales Crtket Trust Chance to Shine Sport En9bnd 450,108 143,929 460,776 151,064 621812 RAISING FUNDS Ralslng donatlons •nd1gacles 30.9.24 30.9.23 Fundralsing Expenses CHARrrABLE ACllVITIES COSTS Support Costs (see rK)te 71 Dlrett Totals Charitsble ts'ves 575 439 993 747 SUPPORT COSTS Infomiation technobgy Management nan Charitrdble 've$ 370 032 Paje 13 conunued...
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2024 SUPPORT cosrs- contlnwl (knrnance Costs (Thher Totals Charftsble ave$ 418 308 NET INCOMEI(EXPENDtTURE) Net incornel1expd(CUre) i% stated after Chargin(credng). 30.9.24 30.9.23 Auditors, remuneratK)n TRusfEES' REMUNERATION AND BENEFrrs There We no trustees, iemuneratw)n or other benellts for the year ended 30th September 2024 rr for the year ended 30th September 2023. Trustets. éx$•$ Total expenses relmbjrsed to 4 of the twstees durfjng the yeai ended 30 Septber 2024 was £2,424.84 {2023 1,596.061. The nature of the expenses was that of 9)Vernan costs, travelling, Mi3e cL4ims and rnatch catering expenses and au tr[ee5 had their expen5e5 reimbursed ty the charty during the year. io. STAFF cosrs No empbyee recefved a salary al a raie d rrrf)re £60,CW per annum in the ref. The average numbers ol staff duriNJ was 1912023 . 191. 11. COMPARATIVES FOR THE sfATEMENT OF FINANCIAL ACTivmES UnrestrKted fun<ls Re¥(rirted run(ts Totsl funds INCOME AND ENDOWMENTS FROM Oonations arKI legac 16,916 11,614 28,530 Charitablt activitS•s Charltsble athvities 460,331 487,717 948,048 Inve5trnent inccffie other income 2.323 2,323 Totsl 482 915 EXPENDITURE ON Raising funds 17.910 3,077 20,987 Charltsble actlvltles Charitable acbvity.es 933 029 Total 474 592 479 424 954 016 NET INCOME Transfers between funds 8,323 22) 19,907 22 28,230 Net movement in funds 8,301 19,929 28,230 Paje 14 conunued...
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2024 ii. COMPAPATIVES FOR THE $fATEMEl OF FINAIICIAL ACTIVTTIES. ¢ontlnued Unrestrthd Re5tritted luad5 fund5 Total funds RECONCILIATION OF FUNDS Total funds brought forward 248,223 25,071 273,294 TOTAL FUNDS CARRIED FORWARD 256 524 301524 12. DEBTORS: AMOUNTS FALUMG DUE WtrHIN ONE YEAR 30.9.24 30.9.23 Trade del)tts Prepayments and xcrued 77.114 116,797 139 312 Detr0 falling due after more than year w¥esented by prepahl nt of £63,333. 13. CREDrroRS: AMOUNTS FALUNG DUE WrnIIN ONE YEAR 30.9.24 30.9.23 Tr cred Social sKurity and other tsxes Credlt Card Pension Fund Accrued exper6es 23,560 11.588 156 5,159 12,845 1441 14. LEASING AGREEMENTS Minlmum kn kwents under non-carKellat4e operatin9 *ases fal due as folbws: 30.9.24 30.9.23 Within onè year Between one and fNe years 10,000 io,ooJ The ase agreennt wf(h Falkland Crtket aub {FCCI was slgned In January 2021 and an annual rent agreed at an initial rate of £io,(KKJ annum. The term i5 11 year5 inTrIng January 2021 erKJing January 2032. The break date is February 2026. It Is aged tetween BCCF aThJ FCC that e annual rent paMent m•Je ty BCCF io FCC uThJer the lease shall tre considered a repayment of the £IIO,(KKI ban the tern ¢A the ban &Jreemenl dated 2020. Paje 15 conunued...
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2024 15. ACCRUALS AND DEFERRED INCOME 30.9.24 30.9.23 Deferred Income At l OCtor 2023 the balance on thferred incon was £79,255. A¢YditKtyrts during the year We £73,115 and £79,255 was released to inccme. At 30 Septemter 2024 the bar on (Werred irmne was £73,115 Intorne has been deferred for.. Coaching deled after the yearrJ ECB Emerging Player Pro9rann lundiThJ Cttoter 2024 to September 2025 UIO-12 Autumn Training U13.18 Autumn Courses 16. ANALYSIS OF NEf ASSETS BETWEEN FUNDS 30.9.24 Total funts 30.9.23 Totsl funds Unrestrthd ReArthd run(ts fuThts Current assets Current liabilitS A¢¢ruals and deferred In¢ome 365,721 152,3061 73 1151 34,998 400,719 (s2,3) 73 1151 412,492 {31,7131 79 2551 275 298 301 524 17. MOVEMENT IN FUNDS Net Transfers eeen fun( Ai 1.10.23 In fund5 At 30,9,24 Unr•strlct•d funlts Lease Fund Berkshire Cdcket Foundath)n General Designated shut-Lk)wn reserve 83,333 88,191 iio,0001 9,720 73,333 81,967 (IS,9441 256,524 115,9441 12801 240,300 Restrlcted funds England & Wales QKket Tru51 8CF RestTthd 28.999 (19,1651 18,9941 10 282) TOTAL FUNDS 26 2261 275 298 Paje 16 conunued...
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2024 17. MOVEME1 IN FUNDS- Cobrtlnued Net tnoverneat in funds. Clu[d in the atK>ve are as fdkjws". Incoming Resources expended Movement in funts Unrestricted funds Berkshire Cricket Foundath)n &Treral England & Wales Qrket Ttust Chance to Shine 309,792 174,497 1325,736) 1174,497) (15,9441 487,489 1503,4331 {15,9441 Restrlcted funds England & Wales CrKket Tnjst Chance to Shine 8CF Re5trirted 328,820 140,729 1347,985) 1140,729) (19,1651 495 4471 TOTAL FLINDS 26 2261 ComparatlT4es for movemert In fundg Net movement In fund5 Transfers tween fund5 At 1.10.22 At 30.9.23 Unrtstrlrtéd funds Lease Fund Berkshlre Crfcket Foundatb)n General England & Wales QKket Trust Deygnated shut-O)wn reserve 93.333 iio,000) 9,153 825 83,333 88,191 9,148 18251 248,223 8.323 1221 256,524 Restrlrted funds Engknd & Wales Crtcket TnJ51 8CF Restrirted 12,906 16,093 28,999 22 22 TOTAL FUNDS 301524 Paje 17 conunued...
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2024 17. MOVEME1 IN FUNDS- Cobrtlnued Comparab've net rnOvenl in futKL5. indu(kd in the alK)ve are as Incoming Resources expended Movement in funts Unrestricted funds Berkshire Cricket Foundath)n &Treral England & Wales Qrket Ttust 308,925 1299,777) 174 815) 9,148 4B2,915 1474.5921 8,323 Restrlcted funds En9knd & Wales CrKket Trnst Chance to Shine 8CF Restrthd 286,786 148,764 1270,6931 1148,764) 16,093 479 4241 TOTAL FUNDS 982 246 954 0161 A current year 12 months and pr)r yeai 12 months C(¥nbtsI )tk 6 as folohs: Net ft)vernent In funds Transfers teeen funds At 1.10.22 At 30.9.24 Unrestrlcted fund* Lease Fund Berkshlre Crfckèt Foundatbjn Gènèrnl En9knd & Wales CrKket Trust Deslgnated shut-down reserve 93.333 120,000) 18.873 825 73,333 81,967 (6,7961 IB251 248,223 17,621) 13021 240,300 Restrlcted funds Engnd & Wales Crket Tru# BCF Restricted {3.0721 18,994) 302 TOTAL FUNDS 275 298 Paje 18 conunued...
BERKSHIRE CRICKEf COMMurirrY FOUNDATiori NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2024 17. MOVEME1 IN FUNDS- Cobrtlnued A current year 12 months pTrJr year 12 comtmned net nK)Vent in fun(&. inclu(kd in the atxjve are as folbws.. IrKoming re50urc Rwur exnded Movement in funds Unrestrfctsd funds Berkshire Cncket FOUndat)n General England & Wales Cket Trust Chance to Shine 618,717 348,487 1625,513) 1349,312) {6,7961 18251 970,404 1978,0251 17,6211 Restrlrted funds Engknd & Wales CrKket Trust Chance to Shine BCF Restrkted 615,606 289,493 1618,678) 1289,493) {3,0721 974 871 TOTAL FUNDS 1954 900 (1952 8961 The purp)se5 for whKh the funts are hdd: Unrestrlcted funds Lease Fund- this lund s rewesented by annual rent payments m by BCCF to Falkland Crlcket Club. Berkshire CrKket Foundation General fund- th15 furKI has accumuLed over mJny years from surpluse5 and Is telng Invested Into chadtaL4e &tWits. England & Ws Crfcket Trust IEwcf)-the Ewcf funthng gJPFQrts communty pattrSpatlon In crtket as a means of promoting and Improvin9 heatth In addrtjon the EWCT promotes work to irnprove provision of cricket In schools. dutss and other youth cricket <tIVit5. Th$ funth'ng 0 indth funts from the ErKJland and Wal&5 Cricket Board. Th$ fundiNJ is fUlIng. Restrlrted funds England & Wa5 Cricket Twst IEwcf)- this fvndwvj is for the dlry of 5pecffK projects funded by the EW and England and Wales CrKket Board IECBI. BCF Restrtted fund- Ihls ts fwdSng to aThJ delfver smaller wojects where cash has been recelved but not Invested yeL RELATEO PARTY DISCLOSVRES There were no related patty transactoons for the year ended 30 SeF*emtei 2024. Page 19
BERKSHIRE CRICKEf COMMurirrY FOUNDATIOII DETAILED STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 30.9.24 30.9.23 INCOME AND ENDOWMEpirs Donatlons and le9acles Donations 28,842 28,530 Investrnent income Deposit account Inte5t 7,020 2,323 Charitable activities Charitable Activities 936,792 948.048 Other Ib)come Reserve transfers Totsl Incomlng r¢wurces 972,654 982,246 EXPENDITURE R•lslng donatlons and legacl•s Fundralslng Expenses 5,133 20,987 Charltable actlvltlos Coaching Facllity Hire Athertisl Events and Oellvery 296,674 71,741 25,612 181412 280,346 78,245 28,851 575,439 547,724 Support costs Mana9em¢nt Wages Sotial secur Pensbr Rent and Rates Sundries Cross-charge ¢oa¢hlThJ delNery 509.780 52.142 53,537 10,865 6,926 263 218) 483.580 48,778 51,012 11,239 16,429 275 8121 370,032 335,226 Flnance Credf( card bookir#J fee5 3,530 3,264 Information t¢chnologV Telephone and Computer costs 11,4( 10,419 Other Insuran Postsge and ststior*ry Travelling expenses Premises Exrenses 2,3 668 21,531 1.833 1,052 21,697 24.202 26,082 This page not form part of stsiutory finarKk4 ststemen15
BERKSHIRE CRICKEf COMMurirrY FOUNDATIOII DETAILED STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 30.9.24 30.9.23 Other Governance costs Auditors. remuneration Accountancy and *gal fees 7,260 Total resour exren( 954 016 Net (expendlture)Ilncom• 26 226) This page not form part of stsiutory finarKk4 ststemen15 Paje 21