**Charity registration number 1188191 (England and Wales)**
## **GOWERTON CRICKET CLUB**
# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **GOWERTON CRICKET CLUB**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees report|1 - 4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8 - 17|
## **GOWERTON CRICKET CLUB**
## **TRUSTEES REPORT**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
The trustees present their annual report and financial statements for the year ended 30 September 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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 2019).
## **Objectives and activities**
## **The purposes of the charity as set out in its governing document.**
Gowerton Cricket Club was established in 1880 and the Charity was established in 2020 for the benefit of promoting community participation in health recreation in Gowerton and its surrounding areas.
The Charity was established to further:
- Active participation in health recreational activities
- Providing facilities for playing cricket ('Facilities' means Land, Buildings, Equipment and
- Organising Sporting Activities)
## **The main activities undertaken in relation to those purposes during the period.**
Promotion of community participation in health recreation in Gowerton and its surrounding areas. Provision of facilities for playing cricket.
## **The main activities undertaken during the period to further the charity's purpose for the public benefit.**
The trustees believe that promoting community participation in health recreation in Gowerton and its surrounding areas by providing facilities for playing cricket is of benefit to the public as a whole.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and performance**
Gowerton Cricket Club continues to provide high-quality facilities for training and matches for our local community. During the 2025 season, the club saw an impressive level of activity, supporting:
- Three senior teams
- Two ladies' teams
- Fourteen junior teams playing weekly
Throughout the season, the club was proud to host a range of charity events and provide facilities for schools and other local teams to host their matches.
## **Junior Section Growth**
Our junior section continues to thrive with a growing membership across all ages and genders. We are incredibly proud that a large number of our junior cricketers were selected for representative and national teams, with several being invited to tour with Cricket Wales and the South Wales Cricket Association.
## **Community Outreach**
Thanks to grants from Swansea Council, the club was able to provide coaching and matches throughout the winter and school summer holidays. These programmes are vital in encouraging everyone in our community to get involved in the sport.
- 1 -
## **GOWERTON CRICKET CLUB**
## **TRUSTEES REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **Pavilion Refurbishment**
A primary focus of the 2025 season, extending into 2026, has been the refurbishment of our iconic pavilion. This building, which is over 100 years old, was in desperate need of attention. By the start of the 2026 season, it will have received significant investment and structural work.
## **Key improvements include:**
- A full internal renovation and remodeling.
- Dedicated changing spaces for women and girls.
- Refurbished showers and updated umpire facilities.
## **Support & Fundraising**
Our main income sources continue to be our fundraising events. We are deeply grateful to everyone who provides continued support, allowing us to maintain these facilities and foster the next generation of cricketers.
## **Financial review**
The Statement of Financial Activities is set out on page 6 of the financial statements. Total income amounted to £71,230 (2024: £52,640) with total expenditure of £67,013 (2024: £62,145) and a loss on disposal of tangible assets of £179 (2024: £25,625).
Overall this resulted in a net year end surplus of £4,038 (2024: deficit of £35,130). Donations and legacies totalled £23,147 (2024: £18,955).
At 30 September 2025 the net current assets shown on the Balance Sheet as set out on page 7 amounted to £61,285 (2024: £98,929). The free reserves of the charity totalled £42,247 (2024: £76,326).
The trustees are satisfied that Gowerton Cricket Club has a sound financial base from which to continue to provide its services to the community.
## **Policies on Reserves**
The club maintains a few specific reserves for earmarked projects, primarily those funded from external grants which are awaiting commencement.
The club holds reserves that are part of the charity's unrestricted funds that are freely available to spend on any of the charity's purpose. It is Gowerton Cricket Club's policy to maintain a balance on unrestricted funds (where possible), which equates to approximately six months costs, equivalent to £15,000 to cover emergency situations that may arise from time to time.
The balance on the Masters Account is retained towards meeting the ongoing costs of renovating our Pavilion.
The balance on the projects account is available for any projects as determined by the Trustees.
It is our policy that all funds raised by the club are used to invest in and improve facilities and the cricket experience for our members.
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
- 2 -
## **GOWERTON CRICKET CLUB**
## **TRUSTEES REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **Structure, governance and management**
## **The charity's areas operation and UK charitable registration.**
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1188191.
The charity does not operate in any overseas jurisdictions.
## **Legal structure of the charity**
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
## **The methods used to recruit and appoint new charity trustees.**
When looking to appoint new trustees the current trustees will look within the membership of the club and consider those individuals whose skill sets will contribute and complement the work of the club.
- 3 -
## **GOWERTON CRICKET CLUB**
## **TRUSTEES REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **Reference and administrative details**
**Charity number:** 1188191
**Principal office:** Gowerton Cricket Club Victoria Road Gowerton Swansea SA4 3AB
## **Trustees**
John Morris Dean Mason Robert Jones Stephen Wright Geoffrey Daniels - Resigned 28/12/2025 Matthew Jones Keith Thomas Edward Morley Howell Rachel Portway Andrew Chapman Bruce Roberts - Resigned 26/02/2026
## **Independent Examiner:**
Azets Audit Services Ty Derw Lime Tree Court Cardiff Gate Business Park Cardiff CF23 8AB
## **Bankers:**
HSBC UK 4A Vaughan Street Llanelli Carmarthenshire SA15 3TY
The trustees report was approved by the Board of Trustees.
.............................. Andrew Chapman (Chairman)
.............................. Matthew Jones (Treasurer)
Date: .............................................
- 4 -
## **GOWERTON CRICKET CLUB**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GOWERTON CRICKET CLUB**
I report to the trustees on my examination of the financial statements of Gowerton Cricket Club (the charity) for the year ended 30 September 2025.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
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 that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
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 financial statements to be reached.
## **Craig Yearsley FCCA**
Azets Audit Services Ty Derw, Lime Tree Court Cardiff Gate Business Park Cardiff CF23 8AB
Dated: .........................
- 5 -
## **GOWERTON CRICKET CLUB**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
17,982
5,165
Charitable activities
**4**
39,385
-
Other trading activities
**5**
4,635
2,801
Investments
**6**
1,013
249
**Total income**
63,015
8,215
**Expenditure on:**
Raising funds
**7**
22,604
-
Charitable activities
**8**
33,059
11,350
Other expenditure
**14**
179
-
**Total expenditure**
55,842
11,350
**Net income/(expenditure) and**
**movement in funds**
7,173
(3,135)
**Reconciliation of funds:**
Fund balances at 1 October
2024
106,291
19,903
**Fund balances at 30**
**September 2025**
113,464
16,768|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
23,147
13,076
5,879
39,385
23,886
-
7,436
3,784
4,620
1,262
1,395
-
71,230
42,141
10,499
22,604
10,879
-
44,409
45,891
5,375
179
25,625
-
67,192
82,395
5,375
4,038
(40,254)
5,124
126,194
146,545
14,779
130,232
106,291
19,903|**Total**
**2024**
**£**
18,955
23,886
8,404
1,395
52,640
10,879
51,266
25,625
87,770
(35,130)
161,324
126,194|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 6 -
## **GOWERTON CRICKET CLUB**
## **BALANCE SHEET**
## _**AS AT 30 SEPTEMBER 2025**_
|**2025**
**Notes**
**£**
**£**
**Fixed assets**
Tangible assets
**16**
70,847
**Current assets**
Debtors
**17**
3,694
Cash at bank and in hand
66,400
70,094
**Creditors: amounts falling due within**
**one year**
**18**
(8,809)
Net current assets
61,285
**Total assets less current liabilities**
132,132
**Creditors: amounts falling due after**
**more than one year**
**19**
(1,900)
**Net assets**
130,232
**Income funds**
Restricted funds
**20**
16,768
Unrestricted funds
Designated funds
**21**
370
General unrestricted funds
113,094
113,464
130,232
The financial statements were approved by the Trustees on .........................
..............................
..............................
Andrew Chapman (Chairman)
Matthew Jones (Treasurer)
**Trustee**|**2024**
**£**
2,700
104,079
106,779
(7,850)
-
106,291|**£**
29,965
98,929
128,894
(2,700)
126,194
19,903
106,291
126,194|
|---|---|---|
- 7 -
## **GOWERTON CRICKET CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **1 Accounting policies**
## **Charity information**
Gowerton Cricket Club is a charitable incorporated organisation.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 8 -
## **GOWERTON CRICKET CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **1 Accounting policies**
**(Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings 10% Reducing Balance Plant and equipment 25% Reducing Balance Pavilion 10% Reducing Balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
- 9 -
## **GOWERTON CRICKET CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.10 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 10 -
## **GOWERTON CRICKET CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **3 Donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Donations and gifts
7,731
100
Grants receivables
2,760
5,065
Membership fees
7,491
-
17,982
5,165
**Income from charitable activities**
**Charitable activities**
Trading activities
**Income from other trading activities**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Fundraising events
4,635
2,801
**Income from investments**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Interest receivable
1,013
249|**Total**
Unrestricted
Restricted
Total
funds
funds
**2025**
2024
2024
2024
**£**
£
£
£
7,831
4,628
504
5,132
7,825
-
5,375
5,375
7,491
8,448
-
8,448
23,147
13,076
5,879
18,955
**Unrestricted**
**Unrestricted**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
39,385
23,886
**Total**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**2025**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**£**
7,436
3,784
4,620
8,404
**Total**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**2025**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**£**
1,262
1,395
-
1,395|Total
2024
£
5,132
5,375
8,448|
|---|---|---|
|||18,955|
|||**Total**
**2024**
**£**
8,404|
|||**Total**
**2024**
**£**
1,395|
## **4 Income from charitable activities**
## **5 Income from other trading activities**
- **6 Income from investments**
- 11 -
## **GOWERTON CRICKET CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **7 Expenditure on raising funds**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|**Fundraising and publicity**|||
|Advertising|570|-|
|Other fundraising costs|22,034|10,879|
||22,604|10,879|
## **8 Expenditure on charitable activities**
|||**Charitable**|**Charitable**|
|---|---|---|---|
|||**activities**|**activities**|
|||**2025**|**2024**|
|||**£**|**£**|
||**Direct costs**|||
||Ground|7,305|9,124|
||Playing expenses|9,878|8,657|
|||17,183|17,781|
||Grant funding of activities (see note 9)|-|8,963|
||**Share of support and governance costs (see note 10)**|||
||Support|24,211|21,822|
||Governance|3,015|2,700|
|||44,409|51,266|
||**Analysis by fund**|||
||Unrestricted funds|33,059|45,891|
||Restricted funds|11,350|5,375|
|||44,409|51,266|
|**9**|**Grants payable**|||
|||**Charitable**|**Charitable**|
|||**activities**|**activities**|
|||**2025**|**2024**|
|||**£**|**£**|
||Grants to institutions:|||
||Gowerton Athletic Club|-|8,963|
- 12 -
## **GOWERTON CRICKET CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **10 Support costs allocated to activities**
|Depreciation
Light, power, heating
Repairs & renewals
Printing & stationery
Affiliation fees
Software expenses
Health & safety
Sundry
Consultancy fee
Bank charges
Insurance
Governance costs
**Analysed between:**
Charitable activities
**11**
**Net movement in funds**
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets|**2025**
**£**
5,746
1,982
8,344
286
2,638
947
280
1,756
-
566
1,666
3,015
27,226
27,226
**2025**
**£**
2,820
5,746
179|**2024**
**£**
5,020
1,818
1,821
398
2,382
858
10
1,812
5,535
497
1,671
2,700|
|---|---|---|
|||24,522|
|||24,522|
|||**2024**
**£**
2,700
5,020
25,625|
## **12 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2024 - none).
## **13 Employees**
The average monthly number of employees during the year was:
||**2025**|**2024**|
|---|---|---|
||**Number**|**Number**|
|Total|-|-|
There were no employees whose annual remuneration was more than £60,000.
- 13 -
## **GOWERTON CRICKET CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **14 Other expenditure**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Net loss on disposal of tangible fixed assets|179|25,625|
## **15 Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
## **16 Tangible fixed assets**
|**Freehold land**
**and buildings**
**Plant and**
**equipment**
**£**
**£**
**Cost**
At 1 October 2024
39,883
13,270
Additions
7,164
2,811
Disposals
-
(373)
At 30 September 2025
47,047
15,708
**Depreciation and impairment**
At 1 October 2024
13,715
9,473
Depreciation charged in the year
3,179
1,873
Eliminated in respect of disposals
-
(194)
At 30 September 2025
16,894
11,152
**Carrying amount**
At 30 September 2025
30,153
4,556
At 30 September 2024
26,168
3,797
**17**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Other debtors|**Pavilion**
**£**
-
36,832
-
36,832
-
694
-
694
36,138
-
**2025**
**£**
1,014
2,680
3,694|**Total**
**£**
53,153
46,807
(373)|
|---|---|---|
|||99,587|
|||23,188
5,746
(194)|
|||28,740|
|||70,847|
|||29,965|
|||**2024**
**£**
200
2,500|
|||2,700|
- 14 -
## **GOWERTON CRICKET CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **18 Creditors: amounts falling due within one year**
|**18**
**Creditors: amounts falling due within one year**|||
|---|---|---|
|Trade creditors
Loans due within 1 year
Accruals and deferred income
**19**
**Creditors: amounts falling due after more than one year**
Long Term Loans|**2025**
**£**
4,832
800
3,177
8,809
**2025**
**£**
1,900|**2024**
**£**
4,155
800
2,895|
|||7,850|
|||**2024**
**£**
2,700|
## **20 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
||**At 1 October**|**Incoming**|**Resources**|**At 30**|
|---|---|---|---|---|
||**2024**|**resources**|**expended**|**September**|
|||||**2025**|
||**£**|**£**|**£**|**£**|
|Masters Account|19,903|3,150|(6,285)|16,768|
|Swansea Council COAST Spring 2025|-|1,315|(1,315)|-|
|Swansea Council COAST Summer 2025|-|3,750|(3,750)|-|
||19,903|8,215|(11,350)|16,768|
|**Previous year:**|**At 1 October**|**Incoming**|**Resources**|**At 30**|
||**2023**|**resources**|**expended**|**September**|
|||||**2024**|
||**£**|**£**|**£**|**£**|
|Masters Account|14,779|5,124|-|19,903|
|Swansea Council|-|5,375|(5,375)|-|
||14,779|10,499|(5,375)|19,903|
- 15 -
## **GOWERTON CRICKET CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **20 Restricted funds**
## **(Continued)**
## **Masters Account**
Relates to funds raised for the restoration of the Pavillion.
## **Swansea Council**
Relates to funding for the COAST activities.
## **Swansea Council COAST Spring 2025**
Fund to cover free coaching activities for young people in the Gowerton area during spring 2025.
## **Swansea Council COAST Summer 2025**
Fund to cover free coaching activities for young people in the Gowerton area during summer 2025.
## **21 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|**At 1**
Hardship Support Fund
General funds
**Previous year:**
**At 1**
General funds|**October**
**2024**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At 30**
**September**
**2025**
**£**
**£**
**£**
**£**
**£**
-
-
(80)
450
370
106,291
63,015
(55,762)
(450)
113,094
106,291
63,015
(55,842)
-
113,464
**October**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At 30**
**September**
**2024**
**£**
**£**
**£**
**£**
**£**
146,545
42,141
(82,395)
-
106,291|
|---|---|
## **Hardship Support Fund**
Fund designed to support access to cricket for all. It is used as a discretionary fund for those who may not be able to make membership payments or buy the required kit.
- 16 -
## **GOWERTON CRICKET CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **22 Analysis of net assets between funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
**At 30 September 2025:**
Tangible assets
70,847
-
Current assets/(liabilities)
44,517
16,768
Long term liabilities
(1,900)
-
113,464
16,768
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
**At 30 September 2024:**
Tangible assets
29,965
-
Current assets/(liabilities)
79,026
19,903
Long term liabilities
(2,700)
-
106,291
19,903|**Total**
**2025**
**£**
70,847
61,285
(1,900)
130,232
**Total**
**2024**
**£**
29,965
98,929
(2,700)
126,194|
|---|---|
## **23 Related party transactions**
There were no disclosable related party transactions during the year (2024 - none).
- 17 -