BERWICK CRICKET AND SPORTS CLUB
UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
BERWICK CRICKET AND SPORTS CLUB
BUSINESS INFORMATION
Accountants
Business address
Bankers
Greaves West & Ayre 17 Walkergate Berwick-upon-Tweed Northumberland TD15 1DJ Pier Fields Berwick upon Tweed Bank of Scotland 61 Hide Hill (Berwick Branch) Berwick upon Tweed Northumberland TD15 1EN
BERWICK CRICKET AND SPORTS CLUB
CONTENTS
| Page | |
|---|---|
| Accountants' report | 2 |
| Bar income and expenditure account | 3 |
| General income and expenditure account | 4 - 5 |
| Balance sheet | 6 |
| Notes to the accounts | 7 |
BERWICK CRICKET AND SPORTS CLUB
CLIENT APPROVAL CERTIFICATE
ON THE UNAUDITED ACCOUNTS OF BERWICK CRICKET AND SPORTS CLUB
In accordance with the engagement letter dated 15 May 2018 between myself and Greaves West & Ayre, I approve the financial statements for the year ended 30 September 2023 which comprise the Trading and Profit and Loss Account, the Balance Sheet and the related notes. I acknowledge my responsibility for the financial statements and for providing Greaves West & Ayre with all information and explanations necessary for their compilation.
29 November 2023
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BERWICK CRICKET AND SPORTS CLUB
CHARTERED ACCOUNTANTS' REPORT TO THE PROPRIETOR ON THE UNAUDITED ACCOUNTS OF BERWICK CRICKET AND SPORTS CLUB
In accordance with the engagement letter dated 15 May 2018, we have prepared for your approval the accounts of Berwick Cricket and Sports Club for the year, set out on pages 3 to 7 from the entity’s accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance/.
This report is made solely to you, in accordance with the terms of our engagement letter dated 15 May 2018. Our work has been undertaken solely to prepare for your approval the accounts of Berwick Cricket and Sports Club and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release TECH08/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than you, for our work or for this report.
You have approved the accounts for the year and have acknowledged your responsibility for them and for providing all information and explanations necessary for their compilation.
We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the accounts.
Greaves West & Ayre Chartered Accountants 17 Walkergate Berwick-upon-Tweed Northumberland TD15 1DJ
29 November 2023
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BERWICK CRICKET AND SPORTS CLUB
BAR INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2023
| Bar Account Sales Purchases Gross Profit for the Year |
2023 £ 3,993 1,906 2,087 |
2022 £ 4,611 1,370 |
|---|---|---|
| 3,241 |
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BERWICK CRICKET AND SPORTS CLUB
GENERAL INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2023
| Income Gross Profit/(Loss) from Bar Account Player subscriptions VP Donations Sponsorship, advertising etc Players match levies Annual dinner surplus Seniors training levies Bank interest Junior training levies One off donations, legacies and grants Letter draw income All Stars income Administrative Expenses Rent Licences Rates Insurances Heat and light Repairs and maintenance Machine repairs etc Playing equipment etc Legal fees Overseas player costs Credit card charges Fines etc Letter draw prizes Frogbox streaming charges Affiliation, umpire fees, scorers costs etc Hire of sports hall Ground maintenance costs Coaching costs etc Trophies etc All Stars expenses Fundraising expenses Balance Carried Forward |
2023 £ £ 2,087 180 - 1,050 1,583 1,420 2 114 411 2,312 451 450 10,060 250 164 486 1,195 485 640 1,412 1,690 - 4,146 81 - - 251 2,464 - 1,760 - 243 262 - (15,529) (5,469) |
2022 £ £ 3,241 260 260 2,660 1,240 834 475 2 739 3,311 854 418 14,294 250 164 431 1,112 495 879 2,895 1,349 345 4,066 77 45 800 269 2,336 473 2,173 450 299 109 1,162 (20,179) (5,885) |
|---|---|---|
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BERWICK CRICKET AND SPORTS CLUB
GENERAL INCOME AND EXPENDITURE ACCOUNT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023
| 2023 | 2022 | |||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Balance Brought Forward | (5,469) | (5,885) | ||
| Depreciation | ||||
| Property improvements | 2,955 | 3,230 | ||
| Plant and machinery | 7,522 | 5,186 | ||
| Less: Grant amortisation release | (9,293) | (7,126) | ||
| (1,184) | (1,290) | |||
| Operating Loss | (6,653) | (7,175) |
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BERWICK CRICKET AND SPORTS CLUB
BALANCE SHEET
AS AT 30 SEPTEMBER 2023
| Notes Fixed assets Tangible assets 1 Current assets Stocks Prepayments Cash at bank and in hand Current liabilities Amounts received on account Creditors Grant amortisation reserve Net current liabilities Total assets less current liabilities Capital account At 1 October 2022 Loss for the year |
2023 £ £ 29,309 301 918 25,436 26,655 - 3,376 45,741 49,117 (22,462) 6,847 13,500 (6,653) 6,847 |
2022 £ £ 25,821 351 932 37,657 38,940 1,320 2,407 47,534 51,261 (12,321) 13,500 20,675 (7,175) 13,500 |
|---|---|---|
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BERWICK CRICKET AND SPORTS CLUB
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
1 Tangible fixed assets
| Tangible fixed assets | |
|---|---|
| Property Improvements Plant and Machinery Cricket equipment Crockery, Cutlery Etc. £ £ £ £ Cost At 1 October 2022 15,966 62,699 40 364 Additions - 13,964 - - At 30 September 2023 15,966 76,663 40 364 Depreciation At 1 October 2022 9,291 43,552 40 364 Charge for the year 2,955 7,522 - - At 30 September 2023 12,246 51,074 40 364 Net book value At 30 September 2023 3,720 25,589 - - At 30 September 2022 6,675 19,146 - - |
Total £ 79,069 13,964 |
| 93,033 | |
| 53,247 10,477 |
|
| 63,724 | |
| 29,309 | |
| 25,821 |
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