¢hthty r•Hl•trallon nwnb•r 1182963 IEngl•nd ind W•l••) BANGOR CRICKET CLUB ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
BANGOR CRICKET CLUB LEGAL AND ADMINISTRATIVE INFORMATION Tru•te•• G W Jone$ (Chalrl GWEdwards J Elbs H E Wnter R M Hugh•$ (Appothted 14 2Q251 Chirfty numb•r 1182983 Ind•p•nd•nt •xamln•r ChrfBtoph8r M08s Bsc F.CA JS. Accountanls & Bu¥lneuAd¥lwrn Umrt•d Jarnes Hou$e StonKro83 Bu8lne$s P• YewTre• Ington Ch•Bhlr• WA3 3JD 8•nk•r• Hsac Bank pk 17-19 R•gont Str•el xh8m LL11 IRN
BANGOR CRICKET CLUB CONTENTS Pag• Tru8tee8 réport Ind¢pendt examln*• r•port Balan •h••t N•1 to tho flnmncF•l •t•t•m•n 8-11
BANGOR CRICKET CLUB TRUSTEES REPORT FOR THE YEAR ENDED 30 APRIL 2025 Th8 truBlees present their report and finan1 $latement$ for thé year ended 30 hpdl 2025. Bangor Cricket Club ij a Ch8r1tab Incorpefaied OTganlsoUon ICIOI and Itj govemSng docurnent 1$ its consltutlon. Th• charfly was regi5t•r•d on 12Aprfl 2019. The fin8Trcial st81emenls have been prepared In ac¢(wdanc8 Mpith the accounlng pollcles $&t out In not• 1 to the flnancial staternants and comply wth the charitys governing docurnont, the Charrtiei Act 2011 and "Accounttng and R8Partlng by Charit]e5.' St&ternent of Rgcornmended Pra¢tice appllcable to charlbes prep8rfnu theif accoullts in a¢xordanca with the Financial Repuiting Standaid appliuble in the UK and Republlc of Ireland (FRS 1021 lffectfv¢ 1 J•nuBry 20191" The charlty li a pub4c benefrt enlty as d•flned by FRS 102. Obhctlv•• and a¢l¥It Th? tharllwi Dblocts irg tts promote th• amateur ?port of erlckql by providing coathing And developrnenl opportunltlas wlthln thè gport for all wrthln the communlty and, for thB publlc benafll, Ihe promotlon ol conwnunlty Pae5patIon In healthy recreatlon in p8tlcular by thè provlibn otladlhle8 forth• ol r/lth•t. Tho Iru8tee¥ hNve paid du¢ r¢gard to guidance 188u¢d by the Chjrfty C¢Jrnmls$bn in ddIngWhat gthltlo1 the 18ty should undertake. A¢hl•v•m•nii •hd p•rfom•n¢• The year lo 30 Aprfl 2025 r•prèiented the charity'8 ¥th period of #crUnt and sean the th•rfty racord detlctt 01 £23.289. Flnlnelil r•vl•w The tN8tees are èallsfjed wSth perfornwn of th• chBrfty ln Iti Jlxth p•rfod ind vAlh th• flnMnd•l P061t+on at tho b•l&nc8 6h••t dale. 18 th• pollcy of the ch•rity that UNeBtrictsd funds whtch havo not b••n d•ilgnAted lor 8 waclfle ule ihould b• maSntsin•d at J level equlval•nl to rnlnlrnum ef beeen three and month's expondrture. Th8 tru8t•eg con51derB that rose¢vo$ at th18 level 11 ensure Ihot, In the 8vent of A s19nKant drop in fvrdlThg, they wll b8 able lo eontlnue the Charfty's currant ac1189 whlle con?ideraUon 1$ glven to ways In whlth addOnI1 funds b• r•ised. Th1$ ve1 of res¢rv¢¥ h•s been m8lnt8lned Ihrougho¢Jt the year. The truste68 hive rneet regularty aj and when r¢qulred, and hav8 868ei$ed thè major rlskl to whlth the chawity Is elposed, •nd •re lafjjfied that 8y8tem5 are In pLgC• to mjtigate exposure to the malor rtjks. 8trvctur•i BovDrnanc• ind m•n•q•m•nt The ehprlty18 B ch8th8e Inco)rated organlsalon. Th¢ tru$te88 ier¥ed durfng the year and up to the date of Snture of the flndneial sat?ments We.. G W jon (Chalrl G W Edwards H E Vwnter R M Hughes tAppolnled 14Aprfl 20251 Ch8ir Is SpOnSIb for Ihe thdudlon of new trust•as. The knduction PTovides new Iwustees wtth an awareness of their r¢8ponBlbi11l85, tho govemlno documont and the history and phllosophical approach of the charity. None of the trustees has any lJenefid81 Intet In the company. All olthe tru8t98S sie rnembers of tho company and guarantee to rontsibute £1 in the event of a wnding up.
BANGOR CRICKET CLUB TRUSTEES REPORT (coKfiNUED) FOR THE YEAR ENDED 30 APRIL 2025 The tru¥l re W85 approvgd by the Board ofTrusta•s. Q W Jone• ICh•lr) D•t•tt." 8 S•ptsrnbqr2026
BANGOR CRICKET CLUB INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BANGOR CRICKET CLUB I report to the trusloes on my ¢xarnin4tian of the finaneial &tstenKgnis of 8angor Cddrot Club Uhe charftyl kjr Iho ye¥r ended 30 April 2025. RBsponslbllltlos and baBkn ol report AB the trustee$ of the charty you are fesponsible fow lh• preparnuon ol the flnand818tstemenl¥ In gccordonc• wlth the requlrement8 of the Ch&rltlei Act 2011. I report h respect of ry exarnlnation ol th• tharlty'l ffnanda 8tslernentS Garrled Dut under aècuon 14S of the Charl¥$ Act 2011. In carrylng out my 8xaminallon I have loll)wed the Diredon> gfven ty the Commission under iectDn 1451Sllbl of the Charftl¢¥ A¢t 2011. Ind•p•nd•nt •x•mln•f• •tknm•nt I have complete(l ry examlnalon. I confirrn Ihot no nwtter8 havo Come to my attenllcn In connectlon th tha •xamln8lion glvlng me U8• to balleve that In any matertal re8pert'. accountlng record8 were not kept In re$ct of th• chadty al reqred by s•dlon 130 of th• CharitL*J A 2011. the flnanclal 8talemerti do not 90rd whh thoaa r•cord•', or the ffn8nd41 slatam8nts do not wlth Ihg appllcable rpqulrementB concernlng tha fomi and content ol fjnanclal >talement$ Jet out In th¢ Chorflles (Accounts and Report#l R•gul8ilonJ 2008 DlhBr than any requlremenl that thè fln8Thcl81 $lal•ment8 glve a true and fair vlw, whkh 18 not • mattor rKJn•ld8rnd Al part rf In Independent exarnlnatlon. I have no con¢em8 and have corne acro•¥ no other mattern Sn connecdon lfv the exarnlnatlon to whlch •ttenllpn should drawn In Ihls ropDrt In order to èllrtb a propor undtrntsndlng of th• fin•nci41 itatemenl¥ tD ba reach•d. Chrf8tophor Moa$ Dsc F.C.A. JS. Accounlants & Bu8lnusAdw8ot8 Llmknd Jam86 AouBe Slone¢rc$s 8u•ln•sB P•rk Yew TTefr W8rrington Che8hlre WA3 D•led'. 01-Oct-2025
BANGOR CRICKET CLUB STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 APRIL 2025 Ub7M•trlcted Unrestrlct•d fund* n(Js ZD20 2024 Not•• Donotions Charftsbkn acUvth•s Investments 20.060 12,198 12.4BS 11,910 332 Tolal In¢om• 32,877 24.725 Charitable •dlvltMryB 38,146 33,384 N•t •xp•ndltur• lor th• ymrl N•t mov•m•nt In fun¢h 123,2891 {8,6391 Fund b•thnc•8 al 1 M•y 2024 841,814 860.453 Fund bAhn¢•• at JO Aprtl 2026 818,545 841.814 Th• •iit•m•nt of ffTr•nd•l a11¢# InchJd•i dl gAln8 and Io•Be8 recognlsed In Iho year. All Incoma and expondliur derf¥e from contlnulng atIes.
BANGOR CRICKET CLUB BALANCE SHEET AS AT 30 APRIL 2025 21125 2024 Note• Flxed imets T8ngible a¥sot8 11 787.088 802.228 Current a•Mt# Cash at bank and In hand 35,680 44,549 Cf•dllorB: hlllng du• wlthln on• yur 12 14.4211 14,9831 Net oJrr•nt a61ets 31,459 39,588 Tol•l iu•t• l•M curr•rt Il•bllltb•• 818.$4S 841,B14 Incom• fvnd• Unm•lricted lund• 818,545 841.814 818,645 841.814 The finanrlal ments Te aFprov•d by Ihu TnJ8tOO8 on 8 S•plernb¢r 2025 G W Jon•8 (Cha*)
BANGOR CRICKET CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 Accountlng pollclos Charjty Infonnadon Bèngor Cricket Club Is a chailtable InrJofpDrat•d organlsatlon. 1.1 Aecgun1lng ¢onvonlion The nnAnclg1 ¥t8tements havo been prepared in accordttnce wlth the charty's govemlng document, thg Charllles Act 2011 and 'Accounlkng and Repcmtyng by CharftS65." Stat•mant of Recomrnended Practlce opplicabk to char"e$ pr8parlng thelr accounts In accordanee wlth the Flnundal Reportlng Standard applicable in th8 UK and Ropub15c of Iraland IFRS 102l18ffecve 1 jUary 20191" The tharlty 16 a Publlc Benofft Entty as d8fined by Ff4s 102. Th• th8rty has taken advanta98 of th¢ Pro00¥ In th8 SORP Ic( charltles applylng FRS 102 Updat¢ Bulleun I nol lo prepare a Slatemni of Cash Flowi. The ffn8ncW Btatem•nta 8r• pr•par•d h stsrflng. whlch 1$ th• fvncuonal curnnw ¢1 th• ¢hodty. Mon•lary arTh)unts Ix the80 flnanthl 8tat•rnénts are rounded to the nèareit É. Tho flnand81418tem•nti h#v• b•en preparnd und•r th• hthal cost ConvenOn. The prindpal accountlng polldei odoptsd Bet out Wow. 1.2 Golnq eon¢•m At the tlrn• of &pprovlng tho ffnan¢S918tatemenis, tho Iiu8tees ha¥8 a reasonsble 8xpod8tbn that the thorfty ha8 adequate resoufcv¥ to contlnuè In op8ratlon&l axl&len¢e lor the lom5808ble lulure. Th¢J6 Ihe trts8t8e ntlnue to Idopl th• gthnq concom ba9 of •cwuntlng In preporfng the Iln•ncl•l •tatTrts. 1.3 Chrftsble lund• Unrestrlcted fundi Ar• 8vall•ble loi ug0 at tho dl•cwdon of the tru•teeJ In furthwanc• ol th• caritable ob5edv. Restrfcted fvnds gre •ubj•ct to ipednc condlllono by donor8 or grnntorn a$ to how they may be used. Th¥ purposes and u8•1 olth• r•s¢rkted fundi Ar• tst otst In the not8& to tha fin8ncl818t8temant4. 1A Incorn• Income Is reeoanlsed when th• charity l¥ entrtl•d to It after Any perfomianee efjndRlon8 have been rn•t. the emounts can be measured rellabty, and it 18 probable thal Incomfr wlll be rec8lv•d. CaBh d¢)nalon8 arn recognl$•d on receipt. Other dcnatlon8 aro row150d th8 tharlty ha8 bggn noOff•d ol the donatSon, Un$ performanc8 condltton8 requlre defeThBI of th8 amounL Income lax recovernble In rolatoon to dondoni Cved under GKtAid or deeds of CDvenarrt 15 recoBTriued st Ihe tirne Df the donation. 1.0 expendltu Charitable actMtlo8 romw46e those cost8 Inojrred by the chorlty In the dellvery of actMlle6 and 8ervlces for benefrclarles. It Indudes both the c05tS that can be ollrjcated dIlIty to suth athille$ and Iho¥e cosls of an indirect naiurt necessary to support thern.
BANGOR CRICKET CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025 Aecountlng pollele• IContSnu•d} 1.8 Tanqlbl• flxed •s••ts Tangible fixed as5et$ ire inltlally measurèd at co&t and Jubs•quonlty measured at CO8( net of d8pr•clatlon and any irnpalrmenl1055es. D?pr8uatson 18 reco9ni8ed w as io writ¢ off the cost of assels186S their ruidu•l VUe¥ owr tholr useful Ilv•s on the fL)Ilowing b3888.' Freehold land and bulldlngs 2% p¢r annum on o straight Ilne bttds Th& g8ln or lo$$ arl$lng on Ihe dlsposal ol an aiiet li d•t•milned a> the dvlerence betsv8•n the 8a1• proceeds and the Carng value ol tha aBi•t, and is rocognlsed In the &tst•m8nl of finAncial actiVft9. 1.7 Imp•lrni•nt of flx•d ••••ts Al each r8POrtlng end date. the %èrtty r¢vlews lh• curylng alrunt> ol Ill t8nglble ai$ets tc delemlne whether thère 18 iny Indi¢atlon that those a8$et• have ¥uffèred an irnpaliment loss. If 8ny Buch Indicalon ex15ts, the reco¥qrsblo amount of tha a888t l& eiUmot•d In ord•r ID dotemilne Ihe fjxt¢nt ol Ihe imp8innenl las8 Ilf any). 1.8 Cish nd ci•h •qulv•l•nls C4$h ond cash equlvalents Include ca4h In hand, d•p08R8 helj ot can wlth banks, othw th0rt4omi Investments 1h oNglnAI maturftfe$ ol three month• or1g•J, ond bank ov8rdrnfts. Bank 0•raft$ •re ihown within borrt)wings In wrTrnt1Sabllttie8. 1.8 Fln4nel•l In$trumem• The ch&r¢y has elécted to appty the provlskns of Sactlon 11 '8ilc Fharal Initsum8nli' SeCon 12 'Other Fln•ndal lnitrurnts Is•ue•' of FRS 102 to al ol rt8 flrtandal InatNmqnts. Flnanelal In$lrum&Mg aro rttognl8ed In the ch•rlty'$ balanca Jheet whan the ¢wlty becDm•s pAty to the conlractual pwl8ions of the InatrurngnL F5nandal aal8 and 118bl1ltI offlel, th Ihe net amounts pro8•ntad h the flnan¢i•l itst•menl•. when there is a legally enfarceablv tlght to sel off the recognljed gmountB and ther• l& an Intenuon to •eWt on nvl ba515 ¢X to re811se the Js581 and 8•tt1• tho Ilabilty simunaneouity. •Jlc fln•nclalass•ts Basic financlal assets, Indude cash and b8nk balances, 8re InitL41ty mea•ured at tran$actJon prtce induding lrnnsaction ¢08ts and 4Te sub$equenUy carried at arnortlsed cogt 1151ng the effeclfve Inlerest method unless the arrang8rt*nt consdttste5 8 flnanclng transaclicn. wher? the tranBaeti¢n 1$ moasured al the pr8sent value of the fuhjre re¢¢ipts dIOUnted 8t g rn8rket rnto of IntewaBL Fln8ntW 08S•tB d8ssm•d as recefvable thin one year are not arnortlsed. DerecogFJilion ollin•nchl •ssets Finanual assets are derecoqni3ed onty when Ihe contr3dual dghts lo the cash ffljws Irom the asset Exp8 or a seed, or when Ine charity tr8n$fer$ Ihe finanaal 855et and sub8tantiaW aTr the risks and rewards ol own8rshlp to anolher entlty. Dr K some slgnlfic4nt rlsk5 and rewgrds of ownpr5hip are retained but control ol Ihe h81 tr¥n$ferr¢d to 8nother paty Ihat IB able to 11 the 8Bset in rt8 entirffji to an unrd¥ted third party. B•sic financlalllabllhrleB Basic financlal lbIlIt5, Induding ¢redilors ore initlalty rocognlsed at transaction pl1r unless the arrang8mÈnt con81itute$ a finanang transactyon, wh8re the debt Instrument is rneasured at the pro5ent vue ol the future paymants discounlad at B market rate of interesL Finanwl liablllOe$ dasslfied as payable wlthln one yew are not arnOrsed.
BANGOR CRICKET CLU8 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025 A¢countlng pollcl Icontlnugdl D•re¢ognlllon olllnnchl Il•bllllh# Finandal li8bllllfje8 aré d•r•cDgn18ad when tr cthailvs contractuAI obllgallons exp• or #re dS$charg8d of canixll8d. Oonitlons UnM•trfct•d Unre8tricted fund• fund 2020 2024 DOnaonI 20,050 12.483 In¢om• from ch•rlt•bh •etlvlUo• Unr••lrfct•d lund• UnM•trlct•d fund* 2024 Charft•bl• •cllvltb•• Ch•rllatle ren181 Income 12,198 11.810 100 12,198 11,910 Incomg Irvm Inv••trn•n¢i Unwtrlct•d Unrn•lrfct•d nd• funds 2025 2024 Inth8t recelvkblot 831 332
BANGOR CRICKET CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025 Expandre on charltoble actlvltl•8 Charft•bl• tlvltte• 202S Chadtable Ictlviti 2024 Olr•¢l co•ts Oepredatlon and hnp&lrm•nt Charllable don¥thJn Insurance Rates Bank chargei Govern4nce colti Rapairs & MaintonBr Adv8rt18ln9 Sub&thptloni Legal & Profe••lon?I rr•vel 17,463 17,412 5,300 1,887 180 1.704 180 238 1,598 5,738 102 1,523 1,484 162 178 230 4.989 5,000 24,133 S6,146 33,384 AnIty• by fund Unr•itrldod lund• 58,148 33,364 N•t rnov•m•ni In fund• 2026 2024 The net rn0vent in li statod aft•rthuolngllcrndttlngl: Dapreciatlon crfowned tsnglble flxed 0180ts 17,4B3 17,412 Ind•p•ndent •x•mln•r Y•muner•llon F•M p•y•bl•to lh• Ind•p•nd•nt •x•mln•r. ¥J26 2024 d¢pendenl wrnln¢r oflhe annual ac£tyJnt8 1.500 1,500 Try•t••• None of the Irusiee$ lor any pttsffis connected wrth them) rx¢iv•d any remunerallon. benoffts or •xp8n801 from the cknarfty durfng the year. Employe•• The were no enwyeei durfmg the year. 10 T•x•llon The charity18 exerwfrom t&xallDn on It8 8ctivrfl88 becau50 411 ns knLX)me Is apled for ¢hadIae PUBe$.
BANGOR CRICKET CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025 11 Tangitsle flx•d aaBets FTr•hDld llnd ••d bulldlng• Colt At 1 May 2024 AddlOnI 870,343 2,311 At 30Aprfl 2025 872,854 O•proclatlon •nd IM1Th1on1 At 1 Moy 2024 DapMd•tten charged In Ihe y•ar 88.115 17,453 At 30 2025 85.588 Carrylng •mount At 30 12025 787,088 Al ao April 2024 802.228 12 Cr•dlt?r•", arnount• 14lllng du• wlthln on• y•Ar 2028 2024 Othertaxalon and loc1 gevJrW Other Credlto Acuu8l# and d•18rrad Incom• 138 2.783 1.500 2,783 1,50D 4,421 4,963 10-
BANGOR CRICKET CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINueD) FOR THE YEAR ENDED 30 APRIL 2025 13 Unr•gtrlct•d fundg The unre8trkt¢d fvnds ol the ch8r5ty cornprfsa the unexpended balances of don*lon8 and grants whith ar not 8ubjÉct to apecffic cAnditions by donors and grantors as to hrM they may be ujed. These hdu(J• dellgnated fundi whKh have been let a8lde out of unre$trl(aed fund8 by Ihe Iwit8eJ for Jpecific purposes. At 1 M•y 2024 Incamlng Ruourc ourc •xpond•d AI 30 Aprll 2025 General fvnds 841.814 32.877 (68,1461 818,515 Pr•vlou¥ y••r: At l May 2023 Incomlnq R•sourc•• SOU •xpend•d At 30 Aprll 2024 General 8S0,4S3 133,3641 41,814 14 R•lit•d yrty trAnu¢tlon• Oun9 the y•4r tho charfty re don•tlona from truit••• totallhg £20.00012024.' £10.OWI.