YORKSHIRE COUNTY CRICKET CLUB CHARITABLE YOUTH TRUST CIO FiDaDcig1 Statements 31 December 2025 ALAN BARKER & CO. 'B8tnhill' Wetherby Road COLLINGHAM LS22 SAY
YORKSHIRE COUNTY CRICKET CLUB CHARITABLE YoirtH TRUST CIO Financlal StAtemeDts 31 Ikcember 2025 Contents Page Leg&1 and Administrative Details Trustees, report Independent Examiner's Report Statement of Financial Activities Summ8ry Income and ExndItUre Account Balance Sheet Cash Flow Statement Notes lo the C&8h Flow Statement 10 Notes
YORKSHIRE COUNTY CRICKET CLUB CHARITABLE YOUTH TRUST CIO Legal and Admini8trAtive Details for the year ended 31 December 2025 Chari 1181828 Trustee J P Whiteley {Ch•irn)an) R P Hodson Mrs J Hildreth R A Hurton S Prlihak JDPike J M E Skinner M Stones Ms C E Taylor MBE I lonora Treasurer '. JP Whiteley FCA Re iste Headingley Cricket Ground Leeds LS6 3BU Bankers '. Virgin Mcmey James SttEet Harro8ate IIGI IQU Ind ndent Examiner .' TA Barker FCCA 'Barnhill' Wetherby Road Collingham LS22 SAY Investment Fund Mana ers '. JMFinn&Co 4 Colnan Street London EC2R STA
YORKSHIRE COUNTY CIUCKET CLUB CHARITABLE YOtrrH TRUST CIO Legal Ydnd Administrative D¢tsi for the year ended 31 Decemb¢r 2025 (continued) Date of h¢ COnstitlOn 6 December 2018 itome of the Constitution: The Trustees arc directed to hold the trust fund and income therefrom UEK)n trnst to apply the income and all or such part or parts of the capital of the trust fund as they may in th¢ir absolufr discretion think fit for the followin8 purposes '. ( l ) To advance the physical education and development of young people by the organisation. provision or assistance of facililies which will enable youn8 pPIc al clubs and association& or ai schools. universilies and other educational establishments in Yorkshire to plky crickd or other games or s[S by".- a) providing or assisting in the provision of 8am¢s or sports equipment of every kind for tl)¢ use of such youn8 pe()pl¢; b) providing or assisting in the provision of such courses. Itur demonstrations and coaching for such young people and for coaches and teachers who organis¢ or suls¢ the playing of cricket or other games al such clubs, asswiations. schools. universities or IAh¢T educational establishments. c) laying out. mana8in& equipping 8T maintainin8 or assisting in the18ying OUL rnanag¢m¢nt. equTpment and maintenance of playing fields or approprsate indoor facilities, whether vested in the trustr¢s or not. to be used for the coaching and lehing and playing of cricket or other games or sw>rts by such young people. and 12) The assistance in or provision of facilities for recreation or other leisure time occupation in the interests of social welfare. either for the benefit of the 8eneral publi¢ of Yorkshire or for the benefit of ihose who by reason of their youth. age, infirrnity or disabl¢menL poverty or soci81 and economic circumslances have a need of such facilities with the object of improving th¢ir Condition of life. The CIO has power to do arkythin8 which is calculated to funher its objects or is conducive or incidentsl to doing 50. Ther¢ must be at least 4 charity trustees and no more than 10. Trustees are aprM)int¢d for a t¢rn] not exceeding four years by a resolution at a properly convened mceting of charity trustees. Anyone retiring is eligible for reappointment. This epitome should be tt8arded solely as an aide-memoir¢. Refe should be made to the Constitution for any matters rcquiring detailed consideration.
YORXSHIRE couwry CRICKET CLUB CHARtTABLE YoufH TRUST CIO Report of the Trnsttts for the year ended 31 December 2025 The trustees have ple&sure in presenting their rep)rt for the year ¢nded 31 D¢mber 2025. On 6 December 2018. the Trnstees approved the establishment of the YoTkshire County Cricket Club Charitsble Youth Trusi CIO (the"CIO"). On 31 January 2019 the CIO w&$ approved by The Chartty Commission and the funds from the previou5 trust were transferred to the CIO. Includ¢d within tho% funds was an amount of £50. being the original restricted fund set UP as The Sir LEonard Hutton Foundation. The balance of funds transferred to the CIO 1$ unrestricted and may be used to further the objects of the CIO. These are referred to as the knl Fund-. Charitable 4etivities ID 2025 The CIO is a ¢harity which aims io cnablc more young people lo play cricket and otheT SPOrt5 in Yorkshire. We work with partners to finance the programmes whiih b¢nefit children. including The Yorkshire Cricket Foundation who deliver-Enjoy Cricket." "Popup Cricket-. and"Beach Cricket" In 2025, we were pleased to continue an expansion of Enjoy Cricket and Popup Cri¢ket And supported the delivery f these to over 20.000 young people in communities acro&s the county, 8ivin8 1,000 hours of cricketiiis fun to children in a safe environmcnl. In conjunction with another charity. we made a gra io enable to replacement of an artificial cri¢k¢t pitch in Burley Park, Leeds which will support th¢ local community. Additional support is algo available to give burwi¢5 for enthusia51s to learn to coach cricket to young people and helping clubs remov¢ a barrier to enable them to support junior crick¢L providing youngsters support for year8 to come. The CIO'S income is principally from a trfxifolio of investtnents although donations and bequests are welcomed. As in previous yes, the level of charitBbl¢ expenditure has exceeded investment in(x)me. Genernl Fund In 2025 charitable expenditu was £56.612 (2024 £78,829). and with irtere$ in the values of the ehartty'5 invesknents, the Fund show¢d an overall surplus for the year of £66,959 (2024 surplus of £31,911) and a balance al 31 December 2025 of £1.290.517 (2024 £1.223,558). The trustees are grateful for donations received. particularly from certain long-standing supporters. Investments Trading resulted in a realised loss of £1.805 (2024 - loss of £2.189). Unrealiwj gains in the year were £95,785 (2024 gains of £63.195) 8nd th¢ value of the inveslments at 31 DeCeMr 2025 w&s £1269,906 (2024 £1,210,582).
YORKSHIRE COUNTY CRICKET CLUB CHARITABLE YoirrH TRUST CIO Report of the Truslees {¢ontinued) for the Ye ended 31 December 2025 Trn8lees' ReSnSIbIlItIeS Under the trust deed of the charity and charity law. the Trtte¢S are required to have an independent examination by a duly qualified accountant of the financial statements of the charity for each fllwi¢ial year which show a true and fair view of the state of affair5 of the charity and of its income and expenditure. In prepartng those financial statementy generally accepted accounting prnctice ¢ntsils the Trnstees are required to select suitable accounting rK)lieies and then apply them consistently- make judgements and estimates thfjt are reasonable and prudent. slate whether the recommendations of the relevant Statement of Recommended Praetice (SORP) Accounting by Charities hav¢ b¢¢n followe subject to any material departures disclosed and explained in the coUn prepare the financial stslements on the going concern basis unless it is inappropriate to presume that the charity will continue ils activities. The Trustees f4re requId to acl in accordance with the trust deed of the charity within the frAmework of tTusI law. They are re5TK)nsible for keeping proper accounting records. They have genernl responsibility for taking sucli sleps as r¢asonably open to them to safeguard the a&sets of the charity and lo prevent and detect fraud and other IrllUlaritles. Rlsk MAllAgement The Trustees are resw>nsible for the management of risks fac&l by the charity and review periodically the charity's risk management prcttss¢s. With the help of professional investtnent managemenL the Trustees are satisfied that the major risks identitied are adeqiiat¢ly mitigated where neceswy. It is recognised th systems can only provide reasonable bul not absolute assurance that major risks have been adequalely managed. On behalf of the T es JDPike Trustee 29 April 2026
YORKSHIRE couKrY CRICKET CLUB CHARITABLE YOUTH TRUST CIO IndeFndeDt RMx)rt to the Trte Dn the Um4udi¢¢d A¢ts of yOh1 Connty Crl¢ket Club ChArltsble Youth Tnt CIO I rew)rt on the accounts for th¢ y¢8r ¢nd¢d 31 DecemE¢r2025 sd out on pages 6 to 12. ReS1ve rtspoDslb511tlts aDd bABis of rep)rt The charity. s trumees are resw)nsible for thc prrparati(XL of the accouTts in accordance wilh ihe Wu1MentS ofihe Charities Act 20111"th¢ Ad,). The charity's consider th thn audit is not requkr¢d for this year und¢r section 14412) of the A¢t wld lh an in(kpendent examination is required. I report in resw of m>. ¢x8min81ion of the accounts carried out under seciion 145 of the 2011 Act and in carr>'in out m}. examination I have followed all the applicable Direciion$ 8ivM by the Charity Commissi(M under 5Ktion 14515Kbl of the Aol. Ipdependent exAmlTrer's JttemeDt I h8vc Complered my examinaiion and I can eonfinn th&t no ma181 matters have come to my attention in connection with ihe examinalion givin8 me ¢ause to believe thit in any material Spea.. I l ) acLountjn8 re¢ords ere noi kw in respect of ihe ¢harity as required by sethion 130 of the Act: or 121 the accounts do nol accord with those records: or 131 the aceounis do not comply wilh Ihe appli¢gble requirements concerning the fomi and conlent of the accoun1% se¢ Out iii the Charities (Accounts and Reports) Regulations 218 h¢r ihon any Nuirement the accounts give a true and fair view which is not a maller considered AS part of an independent ex8minBtion. I have no eoncerni and have come across no matteT5 in connection with the examin&tion to which attention should be drawn in ihis report in order to en¥ble a proper understsndin8 of the &wounts lo be reached. LIrIrL.1cerI¥fjedAccoIÉXrf 'Barnhill' Werherb) Romd COLLINGHAM. LS22 SAY 29 April 2026
YORKSHIRE COUNTY CRICKET CLUB CHARITABLE YOUTH TRUST CIO Statement of FiDancial Activiti for the year ended 31 Decemkn 2025 Restricted Fund General Fund Genernl Fund 2025 2024 Incomlni R¢sovrc¢s Dongtiofts, Covenants and Gift Aid Income from investments 3,533 3.533 13.760 97 Totsl Ineomlng Re8ollr¢os 29 Resourees Expettded Dlreet eharltable expendttyre Coaching fees and expenses Grants and donations Independent examiners fe&8 Investment management fees Administrdtion expenses 41,192 2,750 690 10,960 41,192 2,750 690 10,960 020 61.389 5,225 690 10,565 960 Total Res0ree$ Expettded N¢t Incomin{oUtgoIft8) Resourres GaIts(LO55e$> on InvestmeDts . Realised Unrealised (1.805) {] 105> (2.189) Total g£ins/{loss¢s) 93 Net movement in funds Total funds brought forward 50 23 558 J2LL47 Totsl fMDd3 r4rried forward 90
YORKSHIRE COUNTY CIUCKET CLUB CHARITABLE YoirrH TRUST CIO Summary Income aDd Expenditure Account for the year ended 31 December 2025 2025 2024 Gross income 29591 49,734 Expenditure Net income/(expendithr¢) (27021) (29,095) Net surplus/(defi¢it) on revaluation of fixcd asset investments Net surp]U(defi¢ll} for the year All the income and expditure relates to direct eharitsble tivitieS and continuin8 operntions.
YORKSHIRE couiyry CRICKET CLUB CIIARITABLE YOUTH TRUST CIO Balanee Sbeet at 31 December 2025 2025 2024 Flxed Investments 1269,906 1210.582 Current &qets Debtors Cash at bank 11,174 5248 28399 24.186 Creditors: due within on¢ year Net current assets 20 Ntt sJets Re8trlcted fund General fund 50 Unrestrleted funds CJener81 fund 223 558 Th¢s¢ fingn¢ial statem¢nts were approved by the trustees on 29 April 2026 ond w¢re signed on their behalf by.. J P Whlieley 'hair
YORKSHIRE COUNTY CRICKET CLUB CHARITABLE YoirrH TRUST CIO Cash Flow Ststement for the year ended 31 December 2025 Reconciliation of net incomin resources to net cash flow from o ratin activiti¢s ote 2025 2024 Net Incomin(oUt80ing) resources (27,021) (29,095) Return OD iDves¢men¢s Investment income Bank and other interest (2&058} (35,974) Net incominpJ(outgoin8) resources from opernting activities (Encrease}1de¢r¢C in debtors In¢r¢as¢/(decr¢asc) in crcditors (53079) (5.926) 22 (65.069) 21,788 966 Net e*sh illllowl(ollfflow) from operntiug aetfvhies Cash Flow Ststement 2025 2024 Cash inflowl(oufflow) from opernting activities Returns on inv&stments and servicing of finance Financial investments (62J27) 26,058 (44.247) 35.974 Ib InereA8e1(deere) ush 13 Reconciliation of net ¢&sh flow to movement in net funds 2025 2024 C&sh bank and building society.. Tncreasel(de¢rease) in cash in the year Net funds at l January 2025 (1,813) (4,567) et funds at 31 December 2025 18.938
YORKSHIRE couNrY CRICKET CLUB CHARrrABLE YOUTH TRUST CIO Iyotes to the Casb Flow Stst¢meDt for the year ended 31 December 2025 ss cash flows 2025 2024 (a) Returng on Investments and servicing of finanee Investment income (bl Flnanei•l investments Paymenls to acquirc invcstmcnts Receipts from sale of investments (31KJ.616) 335 (155.657) 159363 10-
YORKSHIRE couiyry CIUCKET CLUB CHARITABLE YOUTH TRUST CIO Notes (forniing part of the financial sthtements) for the ycar ended 31 December 2025 AccoulltiDg policies The financial slatements are prepared under the historical cost convention modified to include the r¢valualion of investment& and in compliance with the Charities Act 2011 and the relevani Ststement of Recommended Practtce ("SORPy Accounting by Charities. Inveslmenls Inv¢slm¢nls r¢valu¢d annually lo market value. Th¢T¢ is a rewgnised market for all non cash listed investments held. Unrealised gains and losses on revaluation are ¢rdit¢d to the fund to which the inveslmenls relate. Dona¢ion.I Donations and other sundry income received are accounted for on 8n aecTU81s basis. Inveslment incoft Bank and biiildin8 society interest is recogntsed on a ¢¢Ipts basi5. All other investment in¢ome, being dividends and taxed interest received, is reeo8nis¢d on an accruals basis. Taxation Th¢ CIO is a registered charity number 1181828 and as such is a charity withTn the me8ning of Section 506(1) Taxes Act 1988. Ac¢ordingly, the CIO is potentially exempi from taxation in resp¢cl of incom¢ or capital gains received within categories covered by Section 505 Taxes Aci 1988 or Section 256 Taxation of Chargeable Gains 1992 to the extent that such income or gains are applied lo exclusively charitable purposes. Try$tee8 remuneratlon, bellefits and eIpens There were no payments made to the trustees for remun¢ralion or other benefits (2024: £nil). Expenses of £nil (2024.. £nil) were paid to trnstees during the year.
YORKSHtRE COUNTY CRICKET CLUB CHAtUTABLE YoufH TRUST CIO Notes (forniing part of the financial statements) (continued) for the year ended 31 Decemlw 2025 lllvutm¢nts At l January 2025 Additions Disposals Revaluation gainl(loss) 1210,582 300,616 (337,077) At 31 December 2025 Listed 1269 906 Historical cost of invesknents 986 165 Although the Trust's inv¢stment in Findlay American Inc, ISHS Cor¢ S&P 500 ETF. Vanguard Investments UK and JP Morgan American account for 6.17•/0, 7.63•/9. 6.310/0 and 6.189/0 respeciively of the TNst's overall investment portfolio il holds a wide range of investmeTrls so thal no individual company represents 5Yo or more of the market value of the TNst's overall inv¢51Ml rtfOlIO. Debtorj 2025 2024 Inv¢sthient in¢ome monies held by fund managers Credltors due vAthln one year 2025 2024 A¢cnwls AIIocAtIoD of net assets Nel Current Assets Investments Total Restricted fund nre ricted fuEEd G¢n¢ral fund 69 12-