BERWICK CRICKET CLUB
UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
BERWICK CRICKET 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 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 CLUB
CLIENT APPROVAL CERTIFICATE
ON THE UNAUDITED ACCOUNTS OF BERWICK CRICKET 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 2025 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.
18 November 2025
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BERWICK CRICKET CLUB
CHARTERED ACCOUNTANTS' REPORT TO THE PROPRIETOR ON THE UNAUDITED ACCOUNTS OF BERWICK CRICKET CLUB
In accordance with the engagement letter dated 15 May 2018, we have prepared for your approval the accounts of Berwick Cricket 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 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
18 November 2025
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BERWICK CRICKET CLUB
BAR INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Bar Account Sales Purchases Gross Profit for the Year |
2025 £ 4,507 1,557 2,950 |
2024 £ 4,511 2,108 |
|---|---|---|
| 2,403 |
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BERWICK CRICKET CLUB
GENERAL INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Income Gross Profit/(Loss) from Bar Account Player subscriptions Sponsorship, advertising etc Players match levies Annual dinner surplus Seniors training levies Contributions to building upkeep etc Bank interest MCC fixture day surplus Junior training levies One off donations, legacies and grants All Stars income Administrative Expenses Rent Licences Rates Insurances Heat and light Repairs and maintenance Machine repairs etc Playing equipment etc Overseas player costs Bank and card charges Social media costs Affiliation, umpire fees, scorers costs etc Hire of sports hall Ground maintenance costs Trophies etc All Stars expenses Balance Carried Forward |
2025 £ £ 2,950 500 5,606 1,695 545 6 400 121 - 226 2,872 1,062 15,983 250 247 207 1,124 657 987 1,813 2,035 10,115 153 231 2,695 620 1,679 122 309 (23,244) (7,261) |
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 |
|---|---|---|
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BERWICK CRICKET CLUB
GENERAL INCOME AND EXPENDITURE ACCOUNT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Balance Brought Forward Depreciation Property improvements Plant and machinery Less: Grant amortisation release Operating (Loss)/Profit |
£ 1,815 7,044 (8,634) |
2025 £ £ (7,261) 3,404 7,304 (10,409) (225) (7,486) |
2024 £ 3,605 (299) 3,306 |
|---|---|---|---|
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BERWICK CRICKET CLUB
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
| 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 2024 Cash introduced from 150 Club (Loss)/Profit for the year |
2025 £ £ 17,750 600 4,575 562 14,810 20,547 6,208 26,535 32,743 (12,196) 5,554 10,153 2,887 (7,486) 5,554 |
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 |
|---|---|---|
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BERWICK CRICKET CLUB
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 Tangible fixed assets
| Tangible fixed assets | |
|---|---|
| Property Improvements Plant and Machinery Cricket equipment Crockery, Cutlery Etc. £ £ £ £ Cost At 1 October 2024 20,391 78,237 40 364 Additions 2,009 - - - At 30 September 2025 22,400 78,237 40 364 Depreciation At 1 October 2024 15,926 58,102 40 364 Charge for the year 1,815 7,044 - - At 30 September 2025 17,741 65,146 40 364 Net book value At 30 September 2025 4,659 13,091 - - At 30 September 2024 4,465 20,135 - - |
Total £ 99,032 2,009 |
| 101,041 | |
| 74,432 8,859 |
|
| 83,291 | |
| 17,750 | |
| 24,600 |
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