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;
- to provide community participation in healthy recreation by providing facilities for playing the sport of cricket ('facilities' being land, buildings and equipment).
- to promote the amateur sport of cricket by providing coaching and development opportunities within the sport for all within the community.
- 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:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (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
## **Virtual Cabinet Portal Digital Signatures**
## **Digital Signature Verification**
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## **Signature Dates and Times**
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## **Signature 1**
Signed by Stephen Oliver using authentication code R1I3TE5JWm1UJGdX at IP address 81.111.185.35, on 2026/02/03 09:34:32 Z.
Stephen Oliver's e-mail address is: stephen.oliver@preston-nomads.com.