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2025-12-31-accounts

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

REGISTERED COMPANY NUMBER: CE006861 (England and Wales) REGISTERED CHARITY NUMBER: 1165948

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

FOR

BERKSHIRE CRICKET COMMUNITY FOUNDATION

Richardson Jones Chartered Accountants & Registered Auditors Mercury House 19-21 Chapel Street Marlow Buckinghamshire SL7 3HN

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 6
Report of the Independent Auditors 7 to 8
Statement of Financial Activities 9
Balance Sheet 10
Cash Flow Statement 11
Notes to the Cash Flow Statement 12
Notes to the Financial Statements 13 to 20
Detailed Statement of Financial Activities 21 to 22

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

TRUSTEES

G Riaz S Spencer-Jones T Hussain N D Brewster M Lane O Majid (resigned 23.10.25) M Simmons I M Wood-Smith J Haines S L Daniel (appointed 22.1.26) T J Lancaster (appointed 22.1.26) J A G Fulton (appointed 22.1.26) M Ishfaq (appointed 13.1.26) M J Greenough (appointed 13.1.26)

REGISTERED OFFICE The Cricket Pavilion Enborne Street Newbury Berkshire RG14 6TW

REGISTERED COMPANY NUMBER CE006861 (England and Wales)

REGISTERED CHARITY NUMBER 1165948

INDEPENDENT AUDITORS Richardson Jones Chartered Accountants & Registered Auditors Mercury House 19-21 Chapel Street Marlow Buckinghamshire SL7 3HN

BANKERS Metro Bank PLC One Southampton Row London WC1B 5HA

Day-to-day management

The trustees delegate day-to-day management to Mark Roche, the charity's Chief Executive.

Page 1

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

REPORT OF THE TRUSTEES FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

The trustees present their report with the financial statements of the charity for the period 1st October 2024 to 31st December 2025. The trustees have adopted the provisions of 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).

Introduction

We continued to drive towards our mission of seeing More People, in More Places, engaged in More Cricket. This included greater focus on growing the diversity of participants through greater work in urban areas, increased activity for Women and Girls cricket opportunities, and continued support to clubs to grow their volunteer workforce. We also maintained our investment in, and the prioritisation of the talent pathway, to support the transition of players into the Men's and Women's professional game.

OBJECTIVES AND ACTIVITIES

Objectives and aims

Berkshire Cricket Community Foundation (Berkshire Cricket) is a Charitable Incorporated Organisation (CIO) and its constitution states that its objects are "for the benefit of the public generally and, in particular, the inhabitants of Berkshire and its surrounding areas:

1.1 to promote community participation in healthy recreation, in particular by providing and assisting in providing facilities for and the organising the playing of cricket and other sport and games capable of promoting health.

1.2 to provide and assist in providing facilities for sport, recreation and other leisure time occupation of such persons who have need for such facilities by reason of their youth, age, infirmity or disablement, poverty, or social economic circumstances or for the public at large in the interest of social welfare with the object of improving their condition of life.

1.3 to advance the education of children and young people through such means as the trustees think fit; and

1.4 such charitable purposes for the public benefit as are exclusively charitable according to the laws of England and Wales as the trustees may from time to time determine. "

Significant activities

The charity performs a wide range of cricket activities to achieve these objectives and the trustees have regard to the Charity Commission guidance on public benefit. Activities are split into pillars of:

Participation & Growth - Schools, Community, Clubs - which delivers:

Performance Cricket with Boys' and Girls' Pathways and the Men's and Women's County First Team and includes delivering:

Public benefit

The trustees are all familiar with and have regard to the Charity Commission guidance "The Essential Trustee: what you need to know, what you need to do" as well as the guidance on "Public Benefit".

Page 2

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

REPORT OF THE TRUSTEES FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

STRATEGIC REPORT Achievements and performance

Schools

The focus of our Schools' programme was again to grow the game, with greater priority put on schools with a high number of pupils in receipt of free school meals, and in urban areas. A variety of competition opportunities were available to all schools, to increase the number and breadth of children who experience cricket outside of the school environment.

In all, over 3,500 hours of activity were delivered across the Schools' network, with over 70 schools receiving direct delivery from our participation team.

Clubs

Clubs were supported through a variety of programmes, all aimed at increasing the availability and quality of the cricket experience. This included working with clubs to enhance facilities through the England Cricket Board (ECB) County Grant Scheme, developing their volunteer workforce through education programmes, and managing the youth cricket match programme.

Community

'Street' programmes continued to be delivered in urban areas, providing free, easy to access opportunities to young children along with competition days. ECB National Programmes were delivered in urban areas, with bursaries for children in receipt of free school meals.

Disability

The Super 1s Hubs, in partnership with the Lords Taverners, continued to grow with four now established across the County. Activity within SEND schools continued to provide access to cricket sessions for children who do not access this in a club setting. We are looking to extend our disability programme to include a representative team for the 2026 season.

Talent Pathway

Our talent pathway again supported players across the county to enhance their skills and perform in a range of training and match-play environments. We supported a small number of players through our 'hardship fund' which removed some of the financial barriers to participating in the pathway. Highly talented players again made the transition into the professional game with Hampshire Cricket, Southern Vipers, and the England Cricket pathway.

Investment In Staff

Staff were supported to gain additional qualifications, and team days focused on developing our team values and joint working.

Financial review

Financial position

We have moved our financial year-end to 31st December in order to better align with our main funder - England Cricket Board. We are therefore reporting 15 months of activity this period. Income was £1,411K and spend of £1,434K - a deficit of £23K. Of this deficit, £12.5K related to the rent/lease reserve and restricted reserves had a small increase of £4K so the impact on free unrestricted reserves was a decrease of £14.5K.

Unrestricted reserves at 31st December 2025 now stand at £67.5K. Restricted reserves are £39K.

Together with £61K rent reserve which is non-cash and held against the equivalent pre-payment and the £85K held and designated in case of shutdown this totals the £252K shown on the balance sheet.

The trustees are budgeting to invest the non-designated reserve over the next 3 years.

Principal funding sources

Funding for these activities comes from a variety of funders but the main two which are split out in the accounts below are the England & Wales Cricket Trust (E&WCT, £638K) and Chance to Shine (£172K). We also received £45K from Lords Taverners.

We are grateful to all our funders, large and small.

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Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

REPORT OF THE TRUSTEES FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

STRATEGIC REPORT Financial review

Reserves policy

The charity will set aside a sum by way of a reserve against unforeseen contingencies.

The purpose of the reserve is to mitigate against negative risk or provide working capital in case of positive risk or opportunity so we can:

A - Meet contractual liabilities in the event of the organisation shutting down

B - Meet programme expenses (including overheads) in the event of failure of programme funder (where we believe the programme should continue in the absence of the programme funder) or where the programme funder pays in arrears C - Fulfil our organisation values with respect to stability of employment for staff (given multiple time bound programme funding agreements)

D - Cover costs such as long-term sickness and maternity pay as required.

Principal risks and uncertainties

The new four year funding contract with the England & Wales Cricket Trust (E&WCT) and the England Cricket Board (ECB) has been signed. This is called the County Partnership Agreement (CPA) and it runs from 1st February 2025 to 31st January 2029. Funding has been both increased and simplified.

Future plans

We aim to grow and strengthen the game, support communities, and inspire the county.

By 2028 we will see A Thriving Club Game - with clubs at the heart of our cricket network

A Centre of Excellence - by recruiting, training and retaining talented players

Financial Sustainability - with decreased reliance on prescribed funding, and increased income

We have prioritised the following pillars to achieve this:

These pillars each have separate ambitions, action plans and KPIs.

This is then supported by a continued focus on support pillars:

The ambition and strategy of Berkshire Cricket are set out in a five-year strategy document approved by the Board and agreed with the ECB, who provide approximately 50% of the Charity's source of funds.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a constitution, and constitutes a Charitable Incorporated Organisation, as defined by the Charities Act 2011.

Recruitment and appointment of new trustees

The charity has a Nominations Committee which is comprised of Trustees and the CEO, and they are responsible for recruitment and appointment of new trustees as well as succession planning and appointment of senior executives (CEO and FD).

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Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

REPORT OF THE TRUSTEES FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure

The Board of Trustees is skills-based and must have 8-12 members. We are committed to having a gender balance with at least 40% of the board being female, and our ethnicity diversity will reflect that of the County.

There is an annual appraisal of the Board and the Chair, as well as an annual skills matrix review to guide this work.

There is a Finance, Risk, Audit and Governance committee comprised of two to four trustees, the Chief Executive and Finance Director, which meets four times each year to review the financial position and performance in detail, review and propose any updates to finance-related policies and the Risk Register and to ensure the audit and governance work is compliant.

The Nominations Committee comprised of two to four trustees which oversees executive and board recruitment, remuneration, EDI (Equality, Diversity & Inclusion) and non-finance polices.

The Talent Pathway Committee oversees the strategic direction of the pathway, with a balance of Trustees and operational team attending.

Decision making

Key strategic decisions are discussed and agreed by the full Board of Trustees, and this includes setting the five-year strategy, developing plans and policies, assessing the risk framework, and approving the annual budget.

The Management team is then tasked with delivering on these objectives and plans within the approved budget.

Induction and training of new trustees

There is an induction document and process which helps to guide the new trustee in the first weeks/months of their appointment. This includes, but is not limited to a historical background, review of five-year strategy, financial overview, EDI & Safeguarding training, governance requirements of both Charity Commission and our main funders. A specific trustee expense policy was introduced to clarify expectations and reduce costs.

Key management remuneration

The remuneration policy covers all staff, including key management. The salary bands have been developed using external benchmarking and internal affordability. The Chair of the Board is responsible for the annual appraisal of the CEO and FD which leads to a remuneration proposal. This goes first to the Nominations Committee then to the Finance, Risk, Audit & Governance committee to check affordability and then to the full Board for final approval.

England Cricket Board (ECB) Governance

Berkshire Cricket complies with the Charity Commission Governance as well as with the Silver Tier of the Governance Framework of our main funder, the ECB and we are committed to continuing to meet the County Partnership Agreement Standards and Silver Tier Governance.

Organisational Development

The staffing structure comprised of a total of 21 staff at the end of the financial year, with clear areas of responsibility and alignment to the 5 Year Strategy. The growth in staff numbers reflects the increase in the number and scale of the programmes that we run.

Page 5

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

REPORT OF THE TRUSTEES FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.

In preparing these financial statements, the trustees are required to:

o select suitable accounting policies and then apply them consistently; o observe the methods and principles in the Charities SORP 2019 (FRS 102);

o make judgements and estimates that are reasonable and prudent;

o state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

o prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

AUDITORS

The auditors, Richardson Jones, will be proposed for re-appointment at the forthcoming Annual General Meeting.

7/17/2026

The Report of the Trustees was approved by the Board of Trustees on ............................................. and signed on the its behalf by:

................................................................. J Haines - Trustee

Page 6

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF BERKSHIRE CRICKET COMMUNITY FOUNDATION

Opinion

We have audited the financial statements of Berkshire Cricket Community Foundation (the 'charity') for the period ended 31 December 2025 which comprise Statement of Financial Activities, Balance Sheet, Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 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:

o give a true and fair view of the state of the charity's affairs as at 31 December 2025, and of its incoming resources and application of resources, including its income and expenditure, for the period then ended; o have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and o have been prepared in accordance with the requirements of the Charities Act 2011.

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 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 Report of the Trustees, 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 we do not express any form of assurance conclusion thereon.

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 this gives rise to a material misstatement in the financial statements themselves. 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

o the information given in the trustees' report is inconsistent in any material respect with the financial statements; or o sufficient accounting records have not been kept; or

o the financial statements are not in agreement with the accounting records; or o we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement [set out on page 6], the trustees 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.

Page 7

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF BERKSHIRE CRICKET COMMUNITY FOUNDATION

Auditor responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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 these 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. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

We gained an understanding of the legal and regulatory framework applicable to Berkshire Cricket Community Foundation and the charity sector in which it operates, and considered the risk of acts by the charity that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting material misstatement due to fraud is higher than the risk of not detecting one from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

We focused on laws and regulations which could give rise to material misstatement in the financial statements, including, but not limited to, the Charities Act 2011 and UK tax legislation. Our procedures included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the FRC's website at www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditors-responsibilities-for-the-audit. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees 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 trustees as a body, for our audit work, for this report, or for the opinions we have formed.

for and on behalf of Richardson Jones Ltd (Statutory Auditor) Chartered Accountants & Registered Auditors Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 Mercury House 19-21 Chapel Street Marlow Buckinghamshire SL7 3HN

17/07/2026 Date: .............................................

Page 8

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
35,629
Charitable activities
4
Charitable activities
723,050
Investment income
3
11,436
Total
770,115
EXPENDITURE ON
Raising funds
5
523
Charitable activities
6
Charitable activities
796,597
Total
797,120
NET INCOME/(EXPENDITURE)
(27,005)
RECONCILIATION OF FUNDS
Total funds brought forward
240,300
TOTAL FUNDS CARRIED FORWARD
213,295		 Restricted
funds
£
2,300
638,572
-
640,872
-
637,040
637,040
3,832
34,998
38,830		 Period
1.10.24
to
31.12.25
Total
funds
£
37,929
1,361,622
11,436
1,410,987
523
1,433,637
1,434,160
(23,173)
275,298
252,125		 Year Ended
30.9.24
Total
funds
£
28,842
936,792
7,020
972,654
5,133
993,747
998,880
(26,226)
301,524
275,298

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 9

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

BALANCE SHEET 31ST DECEMBER 2025

Notes
CURRENT ASSETS
Debtors: amounts falling due within one year
12
Debtors: amounts falling due after more than one
year
12
Cash at bank
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
DEFERRED INCOME
15
NET ASSETS
FUNDS
17
Unrestricted funds:
Lease Fund
Berkshire Cricket Foundation General
Designated shut-down reserve
Restricted funds
TOTAL FUNDS		 31.12.25
£
86,316
50,833
228,296
365,445
(62,507)
302,938
302,938
(50,813)
252,125
60,833
67,462
85,000
213,295
38,830
252,125		 30.9.24
£
98,492
63,333
238,894
400,719
(52,306)
348,413
348,413
(73,115)
275,298
73,333
81,967
85,000
240,300
34,998
275,298

These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 7/17/2026 ............................................. J Haines - Trustee

The notes form part of these financial statements

Page 10

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

CASH FLOW STATEMENT

FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 Period
1.10.24
to
Year Ended
31.12.25
30.9.24
£
£
(22,034)
32,027
(22,034)
32,027
11,436
7,020
11,436
7,020
(10,598)
39,047
238,894
199,847
228,296
238,894

The notes form part of these financial statements

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Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

NOTES TO THE CASH FLOW STATEMENT FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

Period
1.10.24
to Year Ended
31.12.25 30.9.24
£ £
Net expenditure for the reporting period (as per the Statement of
Financial Activities) (23,173) (26,226)
Adjustments for:
Interest received (11,436) (7,020)
Decrease in debtors 24,676 50,820
(Decrease)/increase in creditors (12,101) 14,453
Net cash (used in)/provided by operations (22,034) 32,027

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.10.24 Cash flow At 31.12.25 At 31.12.25
£ £ £
Net cash
Cash at bank 238,894 (10,598) 228,296
238,894 (10,598) 228,296
Total 238,894 (10,598) 228,296

The notes form part of these financial statements

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Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland ' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

Going Concern

At the balance sheet date, the charity had an excess of current assets over current liabilities and net assets of £252,125 (2024: £275,298). The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Change of Accounting Reference Date

During the period, the trustees resolved to change the charity's accounting reference date from 30 September to 31 December. Accordingly, these financial statements have been prepared for the 15 month period ended 31 December 2025, compared with the 12 month year ended 30 September 2024.

The change was made to align the charity's financial reporting more closely with its operational cycle and funding arrangements. A 31 December year end provides a more natural reporting period as activity is significantly reduced over the Christmas and New Year period. It also aligns more closely with the reporting timetable of the charity's principal funder and enables financial planning and budgeting to be based on a complete calendar year.

As a result of the change in accounting reference date, the amounts presented in these financial statements and the related notes are not entirely comparable with those of the previous period.

The change of accounting reference date was approved by the trustees in accordance with the provisions of the charity's constitution and applicable charity law.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 13

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

1. ACCOUNTING POLICIES - continued

Pension

The charity operates a defined contribution pension scheme and has paid into this auto-enrolment compliant group scheme since April 2017. Contributions payable to the pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Tangible fixed assets

Tangible fixed assets costing £2,500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Items over £2,500 will be depreciated over their useful life.

2. DONATIONS AND LEGACIES

Donations
3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Charitable Activities
Charitable activities
Grants received, included in the above, are as follows:
England & Wales Cricket Trust
Chance to Shine		 Period
1.10.24
to
31.12.25
£
37,929
Period
1.10.24
to
31.12.25
£
11,436
Period
1.10.24
to
31.12.25
£
1,361,622
Period
1.10.24
to
31.12.25
£
637,899
171,610
809,509		 Year Ended
30.9.24
£
28,842
Year Ended
30.9.24
£
7,020
Year Ended
30.9.24
£
936,792
Year Ended
30.9.24
£
450,108
143,929
594,037

continued...

Page 14

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

5. RAISING FUNDS

Raising donations and legacies

Raising donations and legacies
Period
1.10.24
to Year Ended
31.12.25 30.9.24
£ £
Fundraising Expenses 523 5,133
6. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 7) Totals
£ £ £
Charitable activities 745,993 687,644 1,433,637
7. SUPPORT COSTS
Information
Management Finance technology
£ £ £
Charitable activities 596,492 5,429 34,896
Human Governance
resources Other costs Totals
£ £ £ £
Charitable activities 2,069 35,127 13,631 687,644

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Period
1.10.24
to Year Ended
31.12.25 30.9.24
£ £
Auditors' remuneration 6,900 6,000

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31st December 2025 nor for the year ended 30th September 2024.

Trustees' expenses

Total expenses reimbursed to 1 of the trustees during the period ended 31 December 2025 was £151.91 (2024 £2,424.84). The policy for trustee expenses has been updated during 2025 and the charity does not reimburse expenses unless in exceptional circumstances. The one claim in this period related to travel to attend a meeting on behalf of the CEO.

continued...

Page 15

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 Period
1.10.24
to
31.12.25
£
1,133,066
88,043
77,313
1,298,422		 Year Ended
30.9.24
£
806,454
52,142
53,537
912,133

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

Period
1.10.24
to Year Ended
31.12.25 30.9.24
£60,001 - £70,000 1 -

The accounting period exceeded 12 months. The above remuneration band disclosure reflects the employee's annual rate of remuneration.

The average monthly number of employees during the period was 20 (2024: 19).

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
25,815
3,027
Charitable activities
Charitable activities
454,654
482,138
Investment income
7,020
-
Total
487,489
485,165
EXPENDITURE ON
Raising funds
1,613
3,520
Charitable activities
Charitable activities
501,820
491,927
Total
503,433
495,447
NET INCOME/(EXPENDITURE)
(15,944)
(10,282)
Transfers between funds
(280)
280
Net movement in funds
(16,224)
(10,002)		 Total
funds
£
28,842
936,792
7,020
972,654
5,133
993,747
998,880
(26,226)
-
(26,226)

continued...

Page 16

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
funds
£
RECONCILIATION OF FUNDS
Total funds brought forward
256,524
TOTAL FUNDS CARRIED FORWARD
240,300
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments and accrued income		 Restricted
funds
£
45,000
34,998
31.12.25
£
61,470
308
24,538
86,316		 Total
funds
£
301,524
275,298
30.9.24
£
77,114
-
21,378
98,492

Debtors falling due after more than one year is represented by prepaid rent of £50,833.

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25
£
Trade creditors
23,394
Social security and other taxes
15,875
Credit Card
-
Pension Fund
-
Accrued expenses
23,238
62,507		 30.9.24
£
23,560
11,588
156
5,159
11,843
52,306

14. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25
£
Within one year
833
Between one and five years
-
833		 30.9.24
£
10,000
3,333
13,333

The lease agreement with Falkland Cricket Club (FCC) was signed in January 2021 and an annual rent agreed at an initial rate of £10,000 per annum. The non-cancellable lease commitment ended on 31.1.26, and was replaced by a cancellable lease where 6 months' notice can be given by either party.

It is agreed between BCCF and FCC that each annual rent payment made by BCCF to FCC under the lease shall be considered a repayment of the £110,000 loan under the terms of the loan agreement dated July 2020.

continued...

Page 17

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

15. DEFERRED INCOME

31.12.25
£
Deferred income
50,813		 30.9.24
£
73,115

At 1 October 2024 the balance on deferred income was £73,115. Additions during the year were £50,813 and £73,115 was released to income. At 31 December 2025 the balance on deferred income was £50,813.

The majority of deferred income is made up of £28,571 from the ECB to support affordability of the Pathway - this was received in November 2025 but is for the delivery period January 2026 to end of September 2026.

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

31.12.25
Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
Current assets
280,370
85,075
365,445
Current liabilities
(53,953)
(8,554)
(62,507)
Deferred income
(13,122)
(37,691)
(50,813)
213,295
38,830
252,125
MOVEMENT IN FUNDS
Net
movement
At 1.10.24
in funds
£
£
Unrestricted funds
Lease Fund
73,333
(12,500)
Berkshire Cricket Foundation General
81,967
(14,505)
Designated shut-down reserve
85,000
-
240,300
(27,005)
Restricted funds
England & Wales Cricket Trust
840
28,404
BCF Restricted
34,158
(24,572)
34,998
3,832
TOTAL FUNDS
275,298
(23,173)		 30.9.24
Total
funds
£
400,719
(52,306)
(73,115)
275,298
At
31.12.25
£
60,833
67,462
85,000
213,295
29,244
9,586
38,830
252,125

17. MOVEMENT IN FUNDS

continued...

Page 18

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
Lease Fund
Berkshire Cricket Foundation General
England & Wales Cricket Trust
Restricted funds
England & Wales Cricket Trust
Chance to Shine
BCF Restricted
TOTAL FUNDS		 Incoming
resources
£
-
499,025
271,090
770,115
346,299
171,610
122,963
640,872
1,410,987		 Resources
expended
£
(12,500)
(513,530)
(271,090)
(797,120)
(317,895)
(171,610)
(147,535)
(637,040)
(1,434,160)		 Movement
in funds
£
(12,500)
(14,505)
-
(27,005)
28,404
-
(24,572)
3,832
(23,173)

Comparatives for movement in funds

Net Transfers
movement between
At 1.10.23 in funds funds At 30.9.24
£ £ £ £
Unrestricted funds
Lease Fund 83,333 - (10,000) 73,333
Berkshire Cricket Foundation General 88,191 (15,944) 9,720 81,967
Designated shut-down reserve 85,000 - - 85,000
256,524 (15,944) (280) 240,300
Restricted funds
England & Wales Cricket Trust 28,999 (19,165) (8,994) 840
BCF Restricted 16,001 8,883 9,274 34,158
45,000 (10,282) 280 34,998
TOTAL FUNDS 301,524 (26,226) - 275,298

continued...

Page 19

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Berkshire Cricket Foundation General 309,792 (325,736) (15,944)
England & Wales Cricket Trust 174,497 (174,497) -
Chance to Shine 3,200 (3,200) -
487,489 (503,433) (15,944)
Restricted funds
England & Wales Cricket Trust 328,820 (347,985) (19,165)
Chance to Shine 140,729 (140,729) -
BCF Restricted 15,616 (6,733) 8,883
485,165 (495,447) (10,282)
TOTAL FUNDS 972,654 (998,880) (26,226)

The purposes for which the funds are held:

Unrestricted funds

Lease Fund- this fund is represented by annual rent payments made by BCCF to Falkland Cricket Club.

Berkshire Cricket Foundation General fund- this fund has accumulated over many years from surpluses and is being invested into charitable activities.

England & Wales Cricket Trust (EWCT)-the EWCT funding supports community participation in cricket as a means of promoting and improving health. In addition the EWCT promotes work to improve provision of cricket in schools, clubs and other youth cricket activities. This funding also includes funds from the England and Wales Cricket Board. This funding is core funding.

Restricted funds

England & Wales Cricket Trust (EWCT)- this funding is for the delivery of specific projects funded by the EWCT and England and Wales Cricket Board (ECB).

BCF Restricted fund- this is funding to support and deliver smaller projects where cash has been received but not invested yet.

18. RELATED PARTY DISCLOSURES

During the period, the charity paid £1,700 to Charles Isbell for analyst services and £500 to James Isbell for coaching services. Charles Isbell and James Isbell are close family members of Jayne Haines, Chair of Trustees. The services were provided at rates consistent with those paid to other coaches and analysts. No amounts were outstanding at the period end.

Page 20

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025
Period
1.10.24
To
31.12.25
£
INCOME AND ENDOWMENTS
Donations and legacies
Donations
37,929
Investment income
Deposit account interest
11,436
Charitable activities
Charitable Activities
1,361,622
Total incoming resources
1,410,987
EXPENDITURE
Raising donations and legacies
Fundraising Expenses
523
Charitable activities
Coaching
402,917
Facility Hire
122,905
Advertising
30,607
Events and Delivery
189,564
745,993
Support costs
Management
Wages
730,149
Social security
88,043
Pensions
77,313
Rent and Rates
14,339
Sundries
11,555
Cross-charge coaching delivery
(324,907)
596,492
Finance
Credit card booking fees
5,429
Information technology
Telephone and Computer costs
34,896
Human resources
Software licences
2,069
Other
Insurance
2,588
Postage and stationery
2,152
Travelling expenses
30,387
35,127		 Year Ended
30.9.24
£
28,842
7,020
936,792
972,654
5,133
296,674
71,741
25,612
181,412
575,439
509,780
52,142
53,537
10,865
6,926
(263,218)
370,032
3,530
11,406
-
2,003
668
21,531
24,202

This page does not form part of the statutory financial statements

Page 21

Docusign Envelope ID: 0BB7AA83-CC6F-8D38-81BD-4557CFD6AF20

BERKSHIRE CRICKET COMMUNITY FOUNDATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE PERIOD 1ST OCTOBER 2024 TO 31ST DECEMBER 2025
Period
1.10.24
To
31.12.25
£
Other
Governance costs
Auditors' remuneration
6,900
Accountancy and legal fees
3,381
Legal fees
3,350
13,631
Total resources expended
1,434,160
Net expenditure
(23,173)		 Year Ended
30.9.24
£
6,000
3,138
-
9,138
998,880
(26,226)

This page does not form part of the statutory financial statements

Page 22