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 R￿hardsOn jo￿$ Chartered Accouniants & Reg$te￿ AL¥Jito Mercury House 19-21 Cha￿1 Street Marlow Buckingharn5hire SL7 3HN BERKSHIRE CRICKEf COMMuiirrY FOUNDATiori CONTEpifs OF THE FINANCIAL ￿ATEME11T5 FOR THE YEAR ENDED 30TH SEPTEMBER 2024 Page Referen￿ and Adminislrati¥e Detai Report of the Trustees 2 to 5 Report of the Independert Auditors 6 to 7 Statsment of Flnandal Actlvltles Balance Sheet Cash Flow Statemert io Nrte$ 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[en￿r-]0nes T Hussain N D Brewster M Lane O Majrfl M Simmons l M Wood-smth S M Bartlett IreswJned 5.10.231 J H￿ne5 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 R￿hards(￿ J( Chartered Accountants & RegiSte￿d 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 Cth￿f 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 septern￿r 2024. The tru5tee5 have ￿lOPted the provlsions of Accounting and Repo￿ng by Charrt￿S'. Statement ol Recommended Pract1￿ applthble to char￿[ preparing their ￿coUnt5 in accorda￿ wrth the ￿Tra￿la1 Re￿[ti￿j StaThJard ap￿Kable 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 Pl￿e5, errtpged in More Qicket. This included 9￿ater focus on growng the diversty of rk3rtKipants through greater wot* in urban areas, increased att￿lty for Women and GirLs cricket op￿}rtUnit￿5. and continued suwxxt to clubs to grow their volunteer workfor￿. We a150 rnaintained our investment in, and the prioritisthn of the ta￿n[ pathway, to suptx>rt the tra￿￿tK)n of player5 into the Mens and Women's professional gane. OWECTIVES AND ACllViTIES Objectlves and alms Berkshire CrKket Communlty Foundatknn (Be￿Sh￿re Qkket} 6 a Cha￿ta￿le InCOr￿￿ted 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 assIs￿n9 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 d￿ty1e￿￿nt. 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 your*J peG* ihrough such rnea￿ as the trusiees think fit,. and 1.4 such chadtsble purpws for the put4K t￿￿rt as are exduslvety cha￿table accordlng to the laws of England and Wales as the trustees rnay from tlme to time d*rmine." Slgnlflcant actSvltl•s The charity performs a wK1e rarvJe ol cricket ￿11￿5 to achleve these objectfves aThJ the trustees have regard to the Charty CommIss￿n gUIdan￿ on pubk t*nefft. AcUVtt￿5 are splt Into ￿l￿r$ of.. EaLt&w￿. SchooL%, Communty. Cluts. wh￿h delivers: - Chance to Shine pyogramme in Pn'mary and Secondary Schoc4s and in COnwnun￿eS (Street cr￿ket) Marylebone Crtket Club Foundath)n IMCCFI Huts ￿rosS the county to fftde free CO￿1n9 for stste-educated chlldren aged 12.16. . Training courses (often subsKllsed) to (￿￿knp the cricket Workr￿ce- toth volunteers otherwise Diverse Cornmunit￿ programrnes in SbLKJh and Re￿ling. wovidiry 'Mn-tr&Jitional' oppK)rtunities for children and adults to attess tr￿ket actMtEs and engage wr(h oryanLsed progrdrnm£% - All Stars & Dynarnos whKh offers an In￿￿1 route lrto CrKkel for chilkn aged 5.11, based at dubs but a150 In a￿a$ 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 identif￿d a5 I￿r￿j 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 comrn￿510n 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 g￿e. wth g￿ter kvlorlty put on Schoo￿ wlth a hlgh number ol pupils in receipt of f￿e 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 chId￿n who eX￿En￿ crKket outs*de of the school environment. In all. over 3.000 hours of attwty ddNered &ross ￿hL￿)& netw￿. with over 50 Sch￿1$ 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 eth￿at￿Tr 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 Nat￿nal 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 se55￿n5 for chiklren who do not access th15 In a club settirKJ. We a￿ loo￿n9 to e￿end our disabilty kYC#Jr•nme to kKlu¢k a rewtsenm￿e 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 rn3tCh￿aY enwronments. We suppY)rted a small rtum￿r ol players through our 'hardshlp fund. whth removed some ol the financial tsarr￿rs to particlpating in the pathway. Hwjhty tsknted playws again made the transltbn into the professDnal garne with m￿d￿SeX 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 renU￿aSe reserve so the irnp￿ on free ￿n￿￿Cted reserves was a decrease of £6K. Unrestricted resetve5 at 30th September 2024 rK)w stsrKJ at £82K. Together with £73K rent reserve whKh 15 nonrtunity so we can.. A - Meet contractual liatslf(ies in the event of the Organsa￿n shutting down B - Meet programme expenses (including ovevheads) in the event of failu￿ of progwamme fuThJer (where we belth the programrne should continue in the abserKe of the w(mJr￿nMe funtsr) or Whe￿ the prograrnme funder pays in arrears C- Fulfil our organ￿ation values with resw to Stabilrty of ernt*)yTnent for staff IgNen rnUItip￿ time bound pri4rdmrne funding agreements) D . Cover costs such as bng.tem) sKkness and matemty pay a5 required. BERKSHIRE CRICKEf COMMurirrY FOUNDATiori REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 STRATEGIC REPORT Principal risks and uncertainties The lundlng cOntr￿t with the ErBJland & wa￿ Crtket E4)ard whkh covered this financkl year explred on the 31st January 2025, and details of the 2025-29 agreen￿lt 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 8et*shire 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 eThab￿s p￿erS to re￿h their r(Jtethl - Use cricket to engage wrth new communrt We have prioritised the fdk)wlrvJ to achle¥e thls.. Strong fOunda￿onS - Normalise Women & Girls, Cricket High performing county teams - More ￿0P￿, rrK)re ￿￿(e$ It Is not lust crfcket These plllars e￿h have separate ambtuons aThl athon plarts. Thls is then supported by a continL*d 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 co￿4t￿teS a Charltsble Incorporated Organisation, &8 defined by the Charit*s 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 reSpor￿Ible for recruitment and appointment of rbew tr￿leeS as wel as 5￿CeSsion 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 rn￿ts four til￿ e&h year to review the finartial W5￿On 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-f￿a￿e F4)1 Dedslon maklng Key strategic decisK)ns are disc￿ arKI agreed by the full Pthrd of Tr￿. arKI this include5 settirYJ the fi￿year Strategy, developing pkns and w)IKE5. as5e&sing the I￿k frarTEwork. and approwng Ihe annual budget. The Man￿emeTrt 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 wl*h 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 reqUiren￿Trts of (tharity Commssion and our main funders. Key management remuneration The remuneratk)n rolicy covers all stsff, incI￿li￿j key management. The salary bands have twi developed using external benchmarking and intemal affordability- The (thair of the B￿rd 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 affOrdab￿ty and then to ￿ full Board for final approval. England Crlcket Board (EC8) Govemance Berkshire Cricket complies with the Chanty CommissKJn (knrna￿e 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. organI￿tIOnal 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 T￿Stees. The growth In staff nurn￿￿ ￿flects the Increase In the number and Sca￿ of the prOgr￿me$ that we wn. STATEMENT OF TRUSTEES. RESPONSIBILrriES The trustees are reSFor￿1bk for preparing the Rep)rt of the Truth5 and the financial staternents in accorthnce wlth ap￿[cable Liw Unrted Kingdom Accounting Standards {United KintyJMI r*neral￿ ￿￿pted Accounting Practice). The law appliCa￿e to charbtie5 In Engl￿￿ & Wa￿5 requires the trustees to prepare financial statements for each flnancial year whKh give a true and fair v￿W of the state of affairs of the charrty arKI of the Incornlng resource5 and applitatk)n of resources ol the d￿rty for that p*rKXI. In preparing these linanclal ststements, trustees are requlred to.. o select suitable accounting p)I￿leS and then ttwn con9st￿l￿. o observe the methods and prlnciF*s 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 co￿eM t4iss unless it is lnapFwow￿te to presume that the charty will contlnue In operatbn. The trustees a￿ ￿[￿r61ble for kee￿n9 [￿oper ￿Countir1j record5 that t*cl)se with rea50natle accuracy at any tlrne the financ*1 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 r￿￿nsIble for safeguarding the assets of the chty and herKe for takirvj reasonat4e step5 for the P￿Ven￿On 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 p￿parat￿ and dissemination of financlal staterrEnts may differ from k91s￿tion in 01￿ AUDITORS The auditors, Rthardson Jones, wlll te fc* ￿a￿p)In1rnent at the fothomlThg Annual General Meetlrrfj. Re￿rt of the trustees, I￿orE￿￿￿tIng a str&egK repyt, apprO￿j by ￿der of the ix)ard of tru5tee5, as the company director5, on ............................................. aThJ 5wJned on the I￿rdS beha￿ Iry: J Haine5- Trustee REPORT OF THE INDEPENDE1￿ AuD￿OR$ TO THE TRusfEES OF BERKSHIRE CRICK￿ COMMUNrrY FOUNDATION Opinion We have audited the fina￿la1 Stste￿nts of Berkshi￿ CtKket Ctmmuntr Foundats"on (the 'chariVI for the year ended 30th septern￿er 2024 which cOMpr￿e Statement of fina￿￿11 ArtMt￿S, 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 ap￿Kab￿ in the UK aThJ Republic of I￿LInd (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 SePt￿nI￿r 2024. of its intorning resour and applration of resources, induding its income a￿1 expenditure, for the year then ended,. o have been proper￿ p￿pared in accordan￿ wrth United Kingdom Gererally Accepted knouThty"ng Prartice,. and o have t￿en prepared in ￿cOrdan￿ wf(h the requirements d the Charities h£t 2011. Basls for oplnlon We conducted our audrt in accordance with Interna￿nal 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 indE￿ndent of the charity in attordance with the ethical requ1￿mentS 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* require0￿ts. We bel* that the audlt evSdence we have obtained is suffKient and appropriate to prov￿ a bas￿ for our o￿n￿Tr. Concluslons relatlng to golng concern In auditing the financial statements, we have co￿lUthd that the tnstees, use of the ￿lIng coKern basS5 ol ￿cOuntIng in the p￿ParatIOn ol the financ*1 staternents s appro￿ate. Based on the work we have ￿rf0rrne￿. we have not KIentif￿d any material unCertaint￿S rdatir%J tg events or conditlor that, 1ndiv1dual￿ or colkctlvely, may cast Signif￿ant doubt on the chariws aL*'lity to continue as a golng concern lor a perbd of at least ￿ye￿e 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 re￿rt thereon. The trusteeg We resyxjNb￿ for the other infom)ation. Our opinion on the flnancrdl statements does not cover the other inf0m￿tIOn and we th) ￿+t express any fomi of assurance conclusion thereon. Our responsibility is to read the other inf0m￿tK)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 mate￿al￿ mlsstated. 11 we identrfy SLKh material Ir￿On$￿te￿ieS ￿ appa￿nI material misstatements, we are required to deterniine whether gNes rise to a materk41 misstatement in the financial statements themselves. Ir, based on the work we have performed, we corKlude that there 15 a rnalerial m￿Stat￿ent of this other inf0m￿tr.0n, we are requlred to report that fact. We have nothing to repK)rt in thi% reg*d. Matters on whlch we are requlred to report by exceptlon We have nothing to report in ￿$[eCt of the folk)wing matters in reL*ti)n to whKh the char￿e5 (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 suff￿￿nt 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 exy4anats￿s we requwe for our Responslbllltles of trustees As explained rnore fulty in the trustees. reS￿￿1b11th5 Statwnert [set out on 61, the tnjstees are responsib￿ for the preparation of the financ￿1 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 p￿pa￿tion of Tinancial ststements U)at a￿ fr from materkil misststement, whether due to fra￿j or erwor. In preparing the financwl statements, the InLStee5 are res￿nSitIe lor ￿￿essing the charivs ability to continue as a going concern, diEcbsng. a5 app1Kab￿. [natt￿ retated to gK>ing cOn￿rn and using the going Co[￿r￿ basis of accounting unless trustees either intend to l￿u￿jate the charity or to ￿se operat¥)ns, or have no reali%tic alternative to do so. REPORT OF THE INDEPENDE1￿ AuD￿OR$ 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 h3￿ng effert ts￿re￿nI￿r. 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 er￿r, 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 [nater￿1 mi55taiernent when rt usts. m￿te￿￿￿ts can arise from fra￿1 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 non￿ornt￿￿r￿e with L3ws and regumions. We (Jesign procedures in line with our responsibilitEs. ouuined alx)ve. to detect rnaterial M6state￿￿Trts in re5pert of irregularities, including fraud. The extent to which our p￿edureS a￿ capatde of detecting irreguhrrt*s, iKluding fraud s detsiled teksw. We gained an understanding of the legal and rewtstory fr￿neWOrk ap￿rable 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 ￿g￿LitIonS, 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 r￿k 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: . ag￿e1￿9 the fina￿la1 statement dwlosures to urKkrlyiThJ Sup￿r￿n9 trxumentatK)n. . condurting a rewiew of rninutes of the trwlees rreeting5. - testlng the authorsatlon ol exp*nd1tU￿ and the knpleMentst1￿ of flnanck4 controls. - eThJulrles of man4ement regardin9 knovln or SUsp￿d Instances ol non-compllance wlth laws and regUla￿"On5 and fraud, . under5tsndlThJ of managemenfs inter￿1 contro15 (jWJr￿d 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 fina￿131 ststements or nOn￿mpl￿1nce 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 Ir￿gUL7r1tIeS occurring due to IraLK1 rather than error, as fra￿j involves Intent￿)nal cO￿aknent, forgery, colluslon, omlssbn or mKsrepresentatknTr. further (lescripkn'on r4xsnsibilities availal)le on FRCS We￿te www.Irc.org.uVlibrarylstandar*￿-C0jes-pXlvlaudit-assUranc￿an￿eth￿4al#lrtorS-TespjnSi￿Itses-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 a￿litorS and for ￿ cthr purp￿. To the fullest extent perrn￿e￿ 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 t￿haIr of RKhard50n lones Ltd {Siatutory Au(litor) Charte￿d AccountanLs & Reg￿e￿d 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 I10,1￿2) (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 m￿e 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 Inte￿5t ￿Ceived Net cash provided by investyng thit*s 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 equl*dlents 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 (expendI￿re)I1b)eOme for the reportln9 pttlod (as per the Statement of Financial Acbvities) Adjustments for: Interest received DeC￿aSe/(lnCreaseI #i debtors InC￿aSe 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 Repo￿n9 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 financ￿1 statements have been prepar￿1 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 tr￿515 as the trustees trElieve that no material urKertaint*s exist. The tnjstees have COr6￿red the kvel of funds held and the exp*cted level of incorne and expendibjre for 12 rnonths frorn authorisiNJ these financol statements. The budgeted income and expenditure s suff￿￿nt 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 en￿tlement 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 a￿Unt can te rneasured ￿lIablY by the charity,. this is normally uwn notif￿atK)n of the interest PaK1 or payable by the Bank. Expendlture Liabilities a￿ reCogn￿d 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 reqUI￿d In Sett￿ment and the amount ol the obligatk)n can be measured reliabty. ExreThJiture is accounted for on an accruals basls and has teen dassified under he￿1￿3$ 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 corF￿1￿￿ 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 SFetsf*d ty the donor or when raised ￿ paitular restr￿ed wrposes. Further explanatbn of the natwe and purFQ5e of e￿h fund LS Induded In the notes to the flnancial statements. Penslon The charity operates a defined cortwibUt￿n SC1*n￿ and has pad into this auto-enrolment compliant group scheme since April 2017. Contribut￿nS ￿lYable to the pens￿ SCheW￿ are charged to the Statement of Financ￿1 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 thit*s 936 792 Grants receNed, includ￿1 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 •nd1*gacles 30.9.24 30.9.23 Fundralsing Expenses CHARrrABLE ACllVITIES COSTS Support Costs (see rK)te 71 Dlrett Totals Charitsble ￿ts'v￿es 575 439 993 747 SUPPORT COSTS Infomiation technobgy Management nan Charitrdble ￿￿'v￿e$ 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 a￿v￿e$ 418 308 NET INCOMEI(EXPENDtTURE) Net incornel1exp￿d(CUre) i% stated after Chargin￿(cred￿ng). 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 r￿r for the year ended 30th September 2023. Trustets. éx￿￿$•$ Total expenses relmbjrsed to 4 of the twstees durfjng the yeai ended 30 Sept￿ber 2024 was £2,424.84 {2023 1,596.061. The nature of the expenses was that of 9)Vernan￿ costs, travelling, Mi￿￿3e 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 funve 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 rnOve￿￿nl 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(¥nbts￿I ￿)￿tk￿ 6 as folohs: Net ft*)vernent In funds Transfers te￿een 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 Eng￿nd & Wales Cr￿ket 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)Ven￿￿t in fun(&. inclu(kd in the atxjve are as folbws.. IrKoming re50urc Rwur ex￿nded Movement in funds Unrestrfctsd funds Berkshire Cncket FOUndat￿)n General England & Wales C￿￿ket 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 accumuL*ed over mJny years from surpluse5 and Is telng Invested Into chadtaL4e &tWit￿s. England & W*s 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