## **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 - 1 - ## **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 - 2 - ## **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**| - 3 - ## **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)| |---|---|---| - 4 - ## **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)**| - 5 - ## **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| |---|---|---| - 6 - ## **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| - 7 -