BERWICK CRICKET AND SPORTS CLUB
UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
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 2024 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.
12 November 2024
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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
12 November 2024
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BERWICK CRICKET AND SPORTS CLUB
BAR INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
| Bar Account Sales Purchases Gross Profit for the Year |
2024 £ 4,511 2,108 2,403 |
2023 £ 3,993 1,906 |
|---|---|---|
| 2,087 |
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BERWICK CRICKET AND SPORTS CLUB
GENERAL INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
| Income Gross Profit/(Loss) from Bar Account Player subscriptions Sponsorship, advertising etc Players match levies Annual dinner surplus Seniors training levies Bank interest MCC fixture day surplus 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 Overseas player costs Credit card charges Frogbox streaming charges Affiliation, umpire fees, scorers costs etc Hire of sports hall Ground maintenance costs Trophies etc All Stars expenses Balance Carried Forward |
2024 £ £ 2,403 180 5,319 1,445 813 201 159 690 194 4,126 - 1,531 17,061 250 169 453 669 500 617 1,108 2,426 2,019 187 188 2,088 300 2,103 107 272 (13,456) 3,605 |
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) |
|---|---|---|
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BERWICK CRICKET AND SPORTS CLUB
GENERAL INCOME AND EXPENDITURE ACCOUNT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024
| £ Balance Brought Forward Depreciation Property improvements 3,404 Plant and machinery 7,304 Less: Grant amortisation release (10,409) Operating Profit/(Loss) |
2024 £ 3,605 (299) 3,306 |
£ 2,955 7,522 (9,293) |
2023 £ (5,469) (1,184) (6,653) |
|---|---|---|---|
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BERWICK CRICKET AND SPORTS CLUB
BALANCE SHEET
AS AT 30 SEPTEMBER 2024
| Notes Fixed assets Tangible assets 1 Current assets Stocks Debtors Prepayments Cash at bank and in hand Current liabilities Creditors Grant amortisation reserve Net current liabilities Total assets less current liabilities Capital account At 1 October 2023 Profit/(Loss) for the year |
2024 £ £ 24,600 400 2,369 66 27,655 30,490 11,605 33,332 44,937 (14,447) 10,153 6,847 3,306 10,153 |
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 |
|---|---|---|
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BERWICK CRICKET AND SPORTS CLUB
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1 Tangible fixed assets
| Tangible fixed assets | |
|---|---|
| Property Improvements Plant and Machinery Cricket equipment Crockery, Cutlery Etc. £ £ £ £ Cost At 1 October 2023 15,966 76,663 40 364 Additions 4,425 1,574 - - At 30 September 2024 20,391 78,237 40 364 Depreciation At 1 October 2023 12,522 50,798 40 364 Charge for the year 3,404 7,304 - - At 30 September 2024 15,926 58,102 40 364 Net book value At 30 September 2024 4,465 20,135 - - At 30 September 2023 3,720 25,589 - - |
Total £ 93,033 5,999 |
| 99,032 | |
| 63,724 10,708 |
|
| 74,432 | |
| 24,600 | |
| 29,309 |
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