## Mayfield Cricket Club Trustees' report and unaudited financial statements For the year ended 31 October 2025 Company Number CE015030 Registered Charity Number 1179774 ## Mayfield Cricket Club Report and financial statements for the period ended 31 October 2025 Contents Page: - 2 Trustees’ report - 5 Independent examiner’s report - 6 Income & Expenditure Report - 7 Balance Sheet - 8 Notes forming part of the financial statements ## **Trustees** Carl Shankland (Chairman) Bryan Blundell (President) Martin Johnston Andrew Parker ## **Registered address** Wellbrook Ground, Wellbrook Hill, Mayfield TN20 6EA ## **Registered Charity Number** 1179774 ## **Company Number** CE015030 ## **Independent examiner** Murray Legg FCA 1 Report of the trustees for the period ended 31 October 2025 ## Mayfield Cricket Club The trustees present their report for the year ended 31 October 2025. ## **Objectives and activities** Mayfield Cricket Club is a registered charity and cricket club running a number of youth and adult cricket teams at all ability levels for both males and females and has in excess of 100 members. Its main charitable purpose is to provide cricket facilities for people living in the Mayfield area of East Sussex. Through its wholly owned subsidiary, Wellbrook Social Club Limited, it also offers its venue for community events. The main objective of the charity is the promotion of community participation in healthy recreation by the provision of facilities for playing cricket. Other objectives include the improvement of playing facilities for all members and the continuing development of colts and women’s cricket. ## **Management and governance arrangements** The charity is managed by a Board of trustees in accordance with the constitution last amended on 23 February 2018. The trustees have complied with their duty to have due regard to the guidance on public benefit published by the charity commission in exercising their powers or duties. The constitution requires a minimum of three trustees with a maximum of twelve. The following trustee changes were approved by the members at the Annual General Meeting on 30[th] January 2026: Andrew Parker stepped down by rotation and was unanimously re-elected as trustee. ## **Achievements and performance** The 2025 playing season was another challenging one for the club. Both the 1[st] X1 and the 3[rd] X1 struggled through the season and both ended up at the bottom of their respective tables and have been relegated for the 2026 season to Div 3 and Div 10 respectively. The 3[rd] X1 found it difficult to put out a full team on many occasions but were able to avoid being disqualified from the league, providing something of a silver lining. The 2[nd] X1 worked hard to maintain their position in Div 5 with some strong team performances providing most of the club’s on-field success. The introduction of the Merrymen Sunday team and a new Ladies team brought increased playing membership to the club and a renewed emphasis on community engagement, club spirit and building a platform for greater social success. The Colts section benefited from the introduction of Skillz Cricket Academy as the provider of coaching on Friday evenings. Colts numbers increased over the previous year and the quality of coaching improved significantly. Winter coaching for colts was provided in house by adult players as was Ladies coaching. 2 Mayfield Cricket Club Report of the trustees for the period ended 31 October 2025 ## **Financial review** The aim of the trustees is to ensure that the charity’s operating costs and donations made are covered by income and to continue to generate funds that can be invested in future projects and development of the club’s facilities. ## **Income** Overall income saw a 47% increase over 2024 to the highest level for many years: - Membership income (subscriptions and match fees) rose by around £5k driven by the new Merrymen and Ladies teams. - Grants and donations increased by £15k. £7k of this came from an increased donation from Wellbrook Social Club Ltd, reflecting the increased footfall from Colts coaching evenings and a decrease in associated costs, with more work undertaken by unpaid volunteers. There was a £4.7k increase in donations reflecting a significant new donation and associated gift aid claim. - Club sponsorship and ground advertising declined slightly. ## **Expenditure** Total expenditure increased significantly: - Lower tariffs for gas & electricity had a significant impact in reducing utility costs and saved £7k versus previous year. - Coaching costs reduced further despite increased quality of coaching saving £1.6k versus previous year’s levels. - Ground maintenance cost increased by £3.7k, with a number of challenges requiring costly repair work. - The dry Summer resulted in exceptionally high water usage on the ground with an extra £4.2k water bill for the year. - Repairs & servicing of ground equipment increased again as virtually all of our equipment required servicing and repairs. An increase of £5.5k on the year. - Following receipt of an ECB interest free loan the club purchased a robotic mower for the outfield for just over £6k. ## **Balance Sheet and Cash Flow** After depreciation charges of £12.5k, the club showed a surplus of £1.1k. There was a full year of repayments on the Covid bounce-back loan. 3 Mayfield Cricket Club Report of the trustees for the period ended 31 October 2025 ## **Reserves policy** The trustees maintain cash balances sufficient to ensure that cash flows are covered for a rolling 12month period. The closing cash balance is £9,831 (2024: £3,728). The trustees expect the reserves to be used for future capital expenditure and other projects in line with the charity’s objectives. ## **Trustees** The trustees during the year and to the date of approval of the financial statements were: Carl Shankland (Chairman) Bryan Blundell Martin Johnston Andrew Parker ## **Independent Examiner** Murray Legg F.C.A. was re-appointed as the charity’s independent examiner during the year and has expressed his willingness to continue in that capacity. Approval for and on behalf of the trustees: Carl Shankland Date: 30/05/2026 4 Mayfield Cricket Club ## **Independent examiner's report to the members of Mayfield Cricket Club (“the Club”)** I report on the accounts of the Club for the year ended 31 October 2025. The accounts comprise the attached Statement of accounting policies, Income & Expenditure Report and Balance Sheet. ## **Respective responsibilities of Club officers and examiner** The Club’s officers are responsible for the preparation of the accounts. The Club’s constitution stipulates that an independent examination is needed. It is my responsibility: - to examine the accounts of the Club; - to confirm to the members that the accounts are, in all material respects, in accordance with the accounting records; and - to state whether particular matters have come to my attention. ## **Basis of independent examiner's report** My examination includes a review of the accounting records kept by the Club and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Club’s officers concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep proper accounting records; and - to prepare accounts which accord with the accounting records have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Murray Legg F.C.A. Date: 15/07/2026 5 ## Mayfield Cricket Club Income & Expenditure Report for the year ended 31 October 2025 |Note
**Income**
Grants and donations
Fund raising events and Sponsorship
Membership fees and other Member Income
Total income
**Expenditure**
Ground preparation
Equipment maintenance
Cricket expenses
Coaching costs and winter nets
Facility costs
Bank charges
Insurance
Interest expense
Total expenditure
Net income / (expenditure)
Depreciation
2
Net surplus / (deficit) for the period|2025
2024
£
£
44,925
27,722
2,401
2,455
16,453
13,321| |---|---| ||63,779
43,498
(8,582)
(4,808)
(11,731)
(6,194)
(5,621)
(5,311)
(3,167)
(4,780)
(17,283)
(20,650)
(1,041)
(1,070)
(2,695)
(2,503)
(101)
(176)| ||(50,220)
(45,493)
13,559
(1,995)
(12,471)
(12,749)| ||1,088
(14,744)| The notes on pages 8 to 12 form part of these financial statements. 6 ## Mayfield Cricket Club Balance Sheet as at 31 October 2025 |Company Number CE015030
Note
**Fixed Assets**
Cricket facilities
2
Investment
3
Total fixed assets
**Current Assets**
Debtors
4
Cash at bank
Total current assets
**Current Liabilities**
Creditors
Accrued costs
Total current liabilities
5
Net Current Liabilities
**Long Term Liabilities**
Bank loan
Other loans
6
**Total Net Assets**
**Funds of the charity**
Unrestricted and total funds|2025
£
422,673
100|2025
£
422,773
16,540
(39,326)|2024
£
428,812
100|2024
£
428,912
10,491
(34,597)| |---|---|---|---|---| ||6,709
9,831||6,763
3,728|| ||(34,819)
(4,507)||(32,311)
(2,286)|| ||(2,102)
(48,943)||(5,196)
(51,756)|| |||(22,786)
(51,045)||(24,106)
(56,952)| |||||| |||348,942||347,854| |||||| |||348,942||347,854| Carl Shankland Trustee Date: 30/05/2026 The notes on pages 8 to 12 form part of these financial statements. 7 Mayfield Cricket Club Notes forming part of the financial statements For the year ended 31 October 2025 ## 1. **Statement of accounting policies** The financial statements of the charitable incorporated organisation, 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 2015)’, Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Effective 1 January 2015)’, Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Basis of preparation** The financial statements have been prepared on a going concern basis. The trustees have reviewed and considered relevant information at the date of releasing this report, including cash flows since the balance sheet date and expected for the remainder of the financial year in making their assessment. ## **Fund Accounting** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the charitable objectives of the club. Restricted funds are subject to restrictions on their expenditure imposed by the donor or at the discretion of the trustees. ## **Income and expenditure recognition** Income and expenditure is generally recognised in the Club’s books on an accruals basis. The following items are recognised on a cash received basis: - donations; - gift aid on donations. ## **Taxation** As a Registered Charity, the Club benefits from certain tax exemptions regarding its charitable activities including that which relates to Corporation Tax on profits. No provision for Corporation Tax is made. 8 Mayfield Cricket Club Notes forming part of the financial statements For the year ended 31 October 2025 ## **Investments** Investments are recognised at cost net of any provision for impairment. ## **Depreciation** Depreciation is charged on the following fixed assets, starting on the date the relevant asset came into use, at the following rates: - Cricket Ground 0%; - Buildings – at a straight-line rate of 2% p.a.; - Cricket equipment - at a straight-line rate of 25% p.a.; - All other fixed assets – at a straight-line rate of 12.5% p.a. Expenditure on the potential new ground project is underwritten and funded by 2 members of the club on the basis that the club will repay the funding received if and only if surplus funds are generated from the project. It is therefore not depreciated. 9 Mayfield Cricket Club Notes forming part of the financial statements For the year ended 31 October 2025 ## 2. **Fixed Assets – cricket facilities** |**COST**
01 November 2024
**additions**
**disposals**
31 October 2025
**DEPRECIATION**
01 November 2024
charge for the period
31 October 2025
**NET BOOK VALUE**
31 October 2025
01 November 2024|Cricket
Cricket
Ground
Buildings
Equipment
Other
Total
£
£
£
£
£
91,099
434,968
157,270
3,020
686,357
0
0
6,333
0
6,333| |---|---| ||91,099
434,968
163,603
3,020
692,689
0
0
0
0
0| ||91,099
434,968
163,603
3,020
692,689| ||0
(100,965)
(153,696)
(2,883)
(257,545)
0
(8,699)
(3,771)
0
(12,471)| ||0
(109,665)
(157,468)
(2,883)
(270,016)| ||91,099
325,303
6,135
137
422,673
91,099
334,002
3,574
137
428,811| Depreciation is charged in accordance with the accounting policy detailed in Note 1. Cricket Ground includes £27,405 of expenditure in respect of a new cricket ground project, which may or may not proceed to completion. This expenditure is funded by interest-free loans included in, and subject to the terms disclosed in, note 6 (b) below. ## 3. **Fixed Asset investment** 1 November 2024 and 31 October 2025 100 The investment represents 100% of the equity share capital of Wellbrook Social Club Limited, which operates bar and catering facilities at the Wellbrook Ground and is a company incorporated in England and Wales. 10 Mayfield Cricket Club Notes forming part of the financial statements For the year ended 31 October 2025 4. **Debtors** : amounts falling due within one year |Amount due from subsidiary undertaking
Other debtors & prepayments|2025
2024
£
£
5,403
4,257
1,306
2,506| |---|---| ||6,709
6,763| 5. **Creditors** : amounts falling due within one year |Trade creditors
Accrued costs
Other creditors|2025
2024
£
£
1,056
1,056
4,507
2,286
33,763
31,255| |---|---| ||39,326
34,597| 11 Mayfield Cricket Club Notes forming part of the financial statements For the year ended 31 October 2025 6. **Long-term liabilities** : amounts falling due after more than one year |Bank loan (note a. below)
Interest-free loans (note b. below)|2025
2024
£
£
2,102
5,196
48,943
51,756| |---|---| ||51,045
56,952| Notes - a. Bounce-back loan: the £15,000 loan from NatWest bank was drawn in June 2020 in order to safeguard the club’s solvency during the Covid pandemic. It is guaranteed by H.M. Government. It was interest and repayment free for the first 12 months. It was being repaid in 60 monthly instalments of £266.21, which started on 3 July 2021 and ended on 3 June 2026. - b. Other loans: these are interest-free loans. £5,690 is an interest free loan from the ECB for the purchase of an outfield mower received in July. This is repayable at the rate of £284.50 per quarter ending on 25 August 2030. £5,000 is an interest free loan from a Trustee. The repayment of the remaining loans is contingent upon sufficient funds being available from successful completion of the new ground project. If the project does not proceed or does not provide sufficient capital, the loans will be waived by the lenders. While the Committee continue to review options for a new ground, it has been decided that some of the initial project costs are now becoming time expired and their accounting treatment will be reviewed in the next financial year. ## 7. **Trustees’ Remuneration** No trustee received any remuneration in respect of their services during the period. 12