WILSON SANDFORD LTD Chartered Accountants
Business & Tax Advisors
REGISTERED COMPANY NUMBER: 11113608 (England and Wales) REGISTERED CHARITY NUMBER: 1176487
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 September 2025
for
Preston Nomads Cricket Club (A Company Limited by Guarantee)
WILSON SANDFORD LIMITED
85 Church Road Hove East Sussex BN3 2BB T 01273 821441 E hove@wilsonsandford.co.uk W wilsonsandford.co.uk
Preston Nomads Cricket Club
Contents of the Financial Statements for the Year Ended 30 September 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Statement of Financial Position | 7 to 8 |
| Notes to the Financial Statements | 9 to 13 |
| Detailed Statement of Financial Activities | 14 to 15 |
Preston Nomads Cricket Club
Report of the Trustees for the Year Ended 30 September 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" in preparing the annual report and financial statements of the charity.
Objectives and activities
The objectives and aims of the charity are as follows;
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to provide community participation in healthy recreation by providing facilities for playing the sport of cricket ('facilities' being land, buildings and equipment).
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to promote the amateur sport of cricket by providing coaching and development opportunities within the sport for all within the community.
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to advance the physical education of children and young people through the provision of cricket coaching.
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.
Page 1
Preston Nomads Cricket Club
Report of the Trustees for the Year Ended 30 September 2025
Achievements and performance Sporting Achievements 2025
The Sussex Cricket League comprises 148 clubs, providing 377 teams across 38 separate divisions. Preston Nomads has a distinguished tradition of competing at the higher levels of the league structure, and we remain committed to maintaining this standard of excellence.
Preston Nomads enjoyed a highly successful 2025 season across all levels of the club. Our 1st XI finished runners-up in the Sussex Cricket League Premier Division, maintaining our position at the pinnacle of Sussex club cricket. Whilst we were unable to repeat our 2024 premiership win, finishing second in such a competitive league demonstrates the quality and ambition within the club.
The 2nd XI maintained their position in Division 2, meaning Preston Nomads has two teams competing in the top two levels of local cricket-a testament to the depth of talent throughout the club.
The 3rd XI continued to compete in Division 6, whilst the 4th XI celebrated back-to-back promotions, earning their place in Division 7 for 2026. This ensures challenging and competitive cricket for players across all our senior teams.
With a proud tradition of inclusion and participation, each week team managers and coaches support the many players to enjoy cricket. From recreational cricket through to the highest sporting levels, current and past Nomads have played international cricket and we actively support Sussex County Cricket, with many juniors involved in the player pathway programmes, players in the county 50+ and 60+ teams and supporting disability cricket.
Junior cricket for both boys and girls continues to thrive, with matches and coaching sessions taking place on a daily basis throughout the season. All teams produced great performances and the u16 team won their countywide SJCF competition. It is a significant achievement to see juniors contributing valuable performances on a regular basis to our senior league teams.
Women's cricket is structured to create team-based activity for players and enable the development of skills at all levels. Whilst many will not have played the game as juniors, the team continues to enable fun and competition.
Individual sporting performances are delivered on a weekly basis, but cricket is very much a team sport. Success depends not only on the on-field team but also on the wider support from parents, coaches, managers, match officials, and organisers.
Fulking Development
The Fulking facilities benefit from their own range of dedicated volunteers working alongside the grounds team, where maintenance and upkeep is a year-round activity. The Trustees have invested in autumn works to improve the playing facilities and further major work is planned for early 2026 to enhance the north cricket square. This will benefit all members and subject to continued financial support, improvement works will then take place on the south wicket, ensuring that Preston Nomads retains its excellence for playing and watching cricket.
Looking Forward
Page 2
Preston Nomads Cricket Club
Report of the Trustees for the Year Ended 30 September 2025
In all aspects of the club, we look forward to welcoming new players, volunteers, and supporters. Preston Nomads is a community, built upon its sponsors, supporters, players, and volunteers. We welcome newcomers of all ages and abilities to help build the Preston Nomads community and with it, participation in sport.
The Trustees remain committed to the sustainable development of the club, both on and off the field, and thank all members and supporters for their continued commitment to Preston Nomads Cricket Club.
Financial review
Principal funding sources
The principal funding source was grants from the Spen Cama Cricket Foundation.
Reserves policy
The unrestricted income fund stood at £245,441 (2024: £228,159) in surplus at the year end. The fund is available for future use at the discretion of the trustees.
Structure, governance and management
The charity is incorporated under the Companies Act 2006. It is a company limited by guarantee. The charity is governed by the Memorandum and Articles incorporated on 15 December 2017.
The charity must have a minimum number of seven trustees. The trustees are appointed by ordinary resolution of the members in a general meeting or by a decision of the trustees.
Reference and administrative details Registered Company number
11113608 (England and Wales)
Registered Charity number
1176487
Registered office
85 Church Road Hove East Sussex BN3 2BB
Trustees
R J Eaton S J Oliver A F Rowland P E Brown R J W Corney A Doctors S Gatting M R Glover P Hird C O'Brien
Page 3
Preston Nomads Cricket Club
Report of the Trustees for the Year Ended 30 September 2025
Reference and administrative details
Independent Examiner
Wilson Sandford Limited Chartered accountants 85 Church Road Hove East Sussex BN3 2BB
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. R J Eaton - Trustee
Page 4
Independent Examiner's Report to the Trustees of Preston Nomads Cricket Club
Independent examiner's report to the trustees of Preston Nomads Cricket Club ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Robin F S Wilson FCA DChA
Wilson Sandford Limited Chartered accountants 85 Church Road Hove East Sussex BN3 2BB
Date: .............................................
Page 5
Preston Nomads Cricket Club
Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 30 September 2025
| 2025 Unrestricted fund Notes £ Income and endowments from Donations and legacies 138,708 Other trading activities 3 113,742 Investment income 4 4,492 Other income 5 - Total 256,942 Expenditure on Raising funds 16,180 Charitable activities Trading activity costs 223,480 Other - Total 239,660 NET INCOME 17,282 Reconciliation of funds Total funds brought forward 228,159 Total funds carried forward 245,441 |
2024 Total funds £ 200,372 124,068 1,385 3,161 328,986 16,780 247,015 13,888 277,683 51,303 176,856 228,159 |
|---|---|
The notes form part of these financial statements
Page 6
Preston Nomads Cricket Club
Statement of Financial Position 30 September 2025
| 2025 Unrestricted fund Notes £ Fixed assets Tangible assets 9 68,305 Current assets Stocks 10 2,918 Debtors 11 61,695 Investments 12 - Cash at bank and in hand 126,328 190,941 Creditors Amounts falling due within one year 13 (13,805) Net current assets 177,136 Total assets less current liabilities 245,441 NET ASSETS 245,441 Funds Unrestricted funds 245,441 Total funds 245,441 |
2024 Total funds £ 73,448 1,580 90,205 52,577 72,353 216,715 (62,004) 154,711 228,159 228,159 228,159 228,159 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 7
Preston Nomads Cricket Club
Statement of Financial Position - continued 30 September 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. R J Eaton - Trustee
The notes form part of these financial statements
Page 8
Preston Nomads Cricket Club
Notes to the Financial Statements for the Year Ended 30 September 2025
1. General information
Preston Nomads Cricket Club is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on page 1 of the Report of the Trustees.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting policies
Basis of preparing the financial statements
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention.
Critical accounting judgements and key sources of estimation uncertainty
There are no significant judgements made in applying the accounting policies. There are no key assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
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.
The following specific policies are applied to particular categories of income:
Donations and gifts are included in full in the statement of financial activities when receivable.
Grants relating to revenue are included in the statement of financial activities on a systematic basis over the periods in which the charity recognises the related costs for which the grant is intended to compensate. Where grants are received in respect of expenses or losses already incurred by the entity they are recognised in the statement of financial activities in the period when the grant becomes receivable.
Grants relating to capital are included in the statement of financial activities on a systematic basis over the useful economic life of the asset. Grants relating to assets which are deferred are recognised as a liability.
Income from charitable trading activity is accounted for when earned.
continued...
Page 9
Preston Nomads Cricket Club
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
2. Accounting policies - continued
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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance Fixtures and fittings - 25% on reducing balance
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Stocks are calculated on a first in, first out basis.
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.
Donated services
The contribution of unpaid general volunteers cannot be measured reliably. Therefore, the contribution of general volunteers is not included as income in the financial statements.
Debtors and creditors due within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
continued...
Page 10
Preston Nomads Cricket Club
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
3. Other trading activities
| 3. Other trading activities |
||
|---|---|---|
| Indoor cricket fees Bar and catering Hire of grounds Match income Coaching Subscriptions Sponsorship 4. Investment income Deposit account interest 5. Other income Investment income 6. Net income/(expenditure) Net income/(expenditure) is stated after charging/(crediting): Independent examiner fee Other services provided by independent examiner Depreciation - owned assets |
2025 £ - 39,515 5,487 20,416 7,175 21,976 19,173 113,742 2025 £ 4,492 2025 £ - 2025 £ 2,300 1,635 14,619 |
2024 £ 1,250 40,218 5,185 20,879 13,702 24,024 18,810 124,068 2024 £ 1,385 2024 £ 3,161 2024 £ 2,175 1,027 17,819 |
continued...
Page 11
Preston Nomads Cricket Club
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
7. Trustees' remuneration and benefits
There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.
Trustees' expenses
During the year the charity reimbursed costs incurred on its behalf to four trustees amounting to £16,857 (2024: £14,690) relating to bar costs, cricket expenses Building and drainage expenditure.
8. Staff costs
| Staff costs | ||
|---|---|---|
| Wages and salaries The average monthly number of employees during the year was as follows: Employees No employees received emoluments in excess of £60,000. |
2025 £ 18,088 18,088 2025 4 |
2024 £ 22,119 |
| 22,119 | ||
| 2024 6 |
9. Tangible fixed assets
| Tangible fixed assets | ||
|---|---|---|
| Plant and machinery £ Cost At 1 October 2024 69,494 Additions 9,476 At 30 September 2025 78,970 Depreciation At 1 October 2024 16,286 Charge for year 9,273 At 30 September 2025 25,559 Net book value At 30 September 2025 53,411 At 30 September 2024 53,208 |
Fixtures and fittings Totals £ £ 62,083 131,577 - 9,476 62,083 141,053 41,843 58,129 5,346 14,619 47,189 72,748 14,894 68,305 20,240 73,448 |
|
| 141,053 | ||
| 58,129 14,619 |
||
| 72,748 | ||
| 68,305 | ||
| 73,448 |
continued...
Page 12
Preston Nomads Cricket Club
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
| 10. Stocks Stocks 11. Debtors: amounts falling due within one year Trade debtors VAT Prepayments and accrued income 12. Current asset investments Term Deposits 13. Creditors: amounts falling due within one year Trade creditors Social security and other taxes VAT Accruals and deferred income |
2025 £ 2,918 2025 £ 1,200 - 60,495 61,695 2025 £ - 2025 £ 3,288 155 1,037 9,325 13,805 |
2024 £ 1,580 2024 £ - 336 89,869 90,205 2024 £ 52,577 2024 £ 15,207 557 - 46,240 62,004 |
||
|---|---|---|---|---|
14. Related party disclosures
There were no related part transactions for the year ended 30 September 2025.
Page 13
Preston Nomads Cricket Club
Detailed Statement of Financial Activities for the Year Ended 30 September 2025
| Income and endowments Donations and legacies Donations Grants Spen Cama Cricket Foundation Grants ECB Other trading activities Indoor cricket fees Bar and catering Hire of grounds Match income Coaching Subscriptions Sponsorship Investment income Deposit account interest Other income Investment income Total incoming resources Expenditure Other trading activities Opening stock Bar costs Bar Wages Club dinner and other social Closing stock Charitable activities Wages Catering Carried forward |
2025 £ 7,314 130,000 1,394 138,708 - 39,515 5,487 20,416 7,175 21,976 19,173 113,742 4,492 - 256,942 1,580 13,825 2,337 1,356 (2,918) 16,180 15,751 10,558 26,309 |
2024 £ 6,146 193,476 750 200,372 1,250 40,218 5,185 20,879 13,702 24,024 18,810 124,068 1,385 3,161 328,986 1,619 13,570 2,503 668 (1,580) 16,780 19,616 8,887 28,503 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 14
Preston Nomads Cricket Club
Detailed Statement of Financial Activities for the Year Ended 30 September 2025
| Charitable activities Brought forward Cricket expenses Clothing costs Pavilion expenses Ground maintenance Building and drainage expenditure Depreciation of tangible fixed assets Support costs Management Insurance Sundries Computer and website costs Donations Finance Bank charges Governance costs Independent examiner fee Other services provided by independent examiner Professional fees Total resources expended Net income |
2025 £ 26,309 18,764 5,981 4,794 98,159 42,287 14,619 210,913 2,099 151 1,421 4,100 7,771 151 2,300 1,635 710 4,645 239,660 **17,282 ** |
2024 £ 28,503 20,453 14,469 4,515 73,803 84,813 17,820 244,376 4,178 2,579 760 3,750 11,267 147 2,175 1,027 1,911 5,113 277,683 51,303 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 15
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Stephen Oliver's e-mail address is: stephen.oliver@preston-nomads.com.