Hunwick Cricket Club
Trustees Report and Financial Statements for Year to 31st December 2024
Charitiy Number: 1188726
Hunwick Cricket Club
Contents
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Trustee`s Report | 2 |
| Independent Examiner’s Report | 3 |
| Detailed Income and Expenditure account | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 8 |
Hunwick Cricket Club
Reference and Administrative details Year to 31st December 2024
Trustees and Directors: Jason Karl Budd Appointed 24/03/2020 John Raymond Pratt Appointed 24/03/2020 Jon Graham Barron Appointed 24/03/2020 Christopher John Pratt Appointed 24/03/2020 Wayne Johnson Appointed 24/03/2020 Jenny Christine Steward Appointed 24/03/2020 Registration numbers: Charity 1188726 Registered Office and Rough Lea Playing Fields Operational Address: Rough Lea Lane Hunwick Crook County Durham DL15 0RH Independent Examiner: G. D. O’Hehir & Co Ltd Chartered Certified Accountants SM Business Centre Barnfield Road Spennymoor Durham DL16 6EL
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Hunwick Cricket Club
Trustee`s Report
Year to 31st December 2024
Hunwick CC accounts were prepared by the treasurer, and discussed by the Trustees for the financial year, from 1 st January 2024 to 31 st December 2024.
Our accounts this year have been independently examined by Chartered accountancy firm G.D.O'Hehir and Co Ltd.
Hunwick Cricket Club had an extremely busy year in 2024 largely down to the community activities we hold throughout the year. Hunwick CC have organised and held numerous social events and fundraising events throughout the year, such as bingo evenings, BBQ events, curry evenings, softball cricket tournaments, hosting league cup finals as well as our newly organised community charity cricket day which have all positively contributed to our revenue.
We also have successfully obtained some key capital grants to once again add to our infrastructure on site and strengthen the clubs offering to members and community. We commenced the build of a new multi-functional building on site which will be a great asset to the club and community. This combined is a scorebox/viewing gallery, officials’ room, female changing areas, storeroom as well as a garage. The accounts show the grant monies obtained to support this.
We are pleased that once the monies have been expended for our infrastructure developments we have managed left the club in a financially comfortable position as we stand in March 2025. This has been done by the hard work of the trustees and volunteers. We are in a good position as a club as we head into 2025.
Chris Pratt Hunwick Cricket Club - Trustee Secretary
Page 2
Hunwick Cricket Club
Independent Examiner's Report Year to 31st December 2024
Independent examiners report to the trustees of Hunwick Cricket Club
I report of the financial statements of the charity for the year 1st January 2024 to 31st December 2024, which are set out on the pages 4 to 8.
This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that act. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees, as a body, for my work or for this report.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this period under section 144 of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed.
It is my responsibility to:
-
Examine the accounts under section 145 of the Charities Act
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Follow procedures laid down in the general directions given by the Charities Commission under section 145 (5) (b) of the Charities Act
-
State whether particular matters have come to my attention
Basis of independent examiners report
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts represented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning those matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts represent a "true and fair" view and the report is limited to those matters set out in the statement below.
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Hunwick Cricket Club
Independent Examiner's Report (continued) Year to 31st December 2024
Independent examiners report to the trustees of Hunwick Cricket Club
Independent examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in any material respect:
the accounting records were not kept in accordance with section 386 of the Companies Act 2006; or the accounts did not accord with the such records; or
the accounts did not comply with the applicable requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the Charities SORP (FRS 102)
I 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 accounts should be reached.
Signed
Dated 07/03/2025
G. D. O’Hehir & Co Ltd
Chartered Certified Accountants SM Business Centre Barnfield Road Spennymoor Durham DL16 6EL
Page 4
Hunwick Cricket Club
Detailed Income and Expenditure Account For The Year Ended 31 December 2024
| TURNOVER Sponsorship Bottle Draw Tuck Shop Room hire 100 club Allstars Predictor Grants and subsidies received GROSS SURPLUS Support Costs Utilities Equipment and clothing Tuck shop expenses Umpire fees Insurance Ground maintenance League and cup fees Printing, postage and stationery and adverts Cleaning General repairs and maintenance Trophies Accountancy fees Telephone Charitable Donation Licences Other Operating Income Other income Other coronavirus grant income OPERATING SURPLUS AND SURPLUS FOR THE FINANCIAL YEAR |
£ £ £ £ 4,562 2,020 485 355 41,619 33,792 212 - 265 241 1965 975 2,806 4,386 41,269 - 93,183 41,769 93,183 41,769 1,422 613 3,270 4,431 16,945 14,313 2,599 1,337 1,479 1,360 4,455 5,553 1,461 395 63 159 300 99 2,403 2,701 689 362 480 480 84 134 800 - 339 339 (36789) (32274) 992 597 - - 992 597 57,386 10,092 31 December 2024 31 December 2023 |
£ £ £ £ 4,562 2,020 485 355 41,619 33,792 212 - 265 241 1965 975 2,806 4,386 41,269 - 93,183 41,769 93,183 41,769 1,422 613 3,270 4,431 16,945 14,313 2,599 1,337 1,479 1,360 4,455 5,553 1,461 395 63 159 300 99 2,403 2,701 689 362 480 480 84 134 800 - 339 339 (36789) (32274) 992 597 - - 992 597 57,386 10,092 31 December 2024 31 December 2023 |
|---|---|---|
| 10,092 | ||
Page 5
Hunwick Cricket Club Balance Sheet As at 31 December 2024
| 31 December | 2024 | 31 December | 2023 | |||||
|---|---|---|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | ||||
| FIXED ASSETS | ||||||||
| Tangible Assets | 2 | 443,320 | 386458 | |||||
| 443,320 | 386458 | |||||||
| CURRENT ASSETS | ||||||||
| Cash at bank and in hand | 30,789 | 30,265 | ||||||
| 30,789 | 30,265 | |||||||
| Accruals | (480) | (480) | ||||||
| NET CURRENT ASSETS (LIABILITIES) | 30,309 | 29,785 | ||||||
| TOTAL ASSETS LESS CURRENT | 473,629 | 416,243 | ||||||
| LIABILITIES | ||||||||
| NET ASSETS | 473,629 | 416,243 | ||||||
| Income and Expenditure Account | 473,629 | 416,243 | ||||||
| MEMBERS' FUNDS | 473,629 | 416,243 |
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Hunwick Cricket Club
Balance Sheet (continued) As at 31st December 2024
The company was entitled to exemption from audit under s477 of the Companies House Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
Approved by the Board of Directors and Trustees on and signed by on their behalf by:
Mr John Raymond Pratt Trustee
Page 7
Notes to the financial statements As at 31st December 2024
Hunwick Cricket Club
1. Accounting policies
The principal accounting policies are summarised below. The accounting policies have been consistently applied.
a) Basis of preparation of financial statements
The financial statements have been prepared under historical cost convention and in accordance with the Statement of Recommended Practice "Accounting and Reporting by Charities (SORP 2015)" applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), effective 1 January 2015; and the Companies Act 2006 and the Charities Act 2011.
b) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in the furtherance of the general objectives of the charity and which have not been designed for any other purposes.
Designated funds are general funds which have been set aside by the trustees for a specific purpose.
Restricted funds are funds which are to be used in the accordance with specific restrictions imposed by donors or which have been raised for the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
c) Incoming resources
All incoming resources are included in the statement of financial activities when the charity has entitlement of the funds, certainty of receipt and the amount can be measured with sufficient reliability. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received.
Gifts in kinds are included in the statement of financial activities at a reasonable estimate of their value at the time they are utilised by the charity, with the equivalent amount being recognised as charitable expenditure. No amounts are included in the financial statements for services donated by volunteers.
Donated services or facilities, which comprise donated services, are included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost of quantifiable and measurable. No income is recognised where there is now financial cost borne by a third party.
Income tax recoverable in relation to donations received under Gift Aid or deed of covenant is recognised at the time of donation.
d) Resources expended
Expenditure is recognised on an accrual basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs can not be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.
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Hunwick Cricket Club
1. Accounting policies (continued)
Support costs are those costs incurred directly in the support of expenditure on the objects of the charity. They include governance costs, which are those incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements.
All resources expended are inclusive of irrecoverable VAT.
b) Going concern basis
The financial statements have been prepared on a going concern basis. The trustees consider this to be appropriate as they project the level of donations and trading activities to be sufficient to exceed operating costs.
2. Tangible Assets
| Cost As at 1 January 2024 Additions As at 31 December 2024 Net Book Value As at 31 December 2024 As at 1 January 2024 |
Land & Fixtures Total Property & Fittings Freehold £ £ £ 356,719 29,739 386,458 51,220 5,642 56,862 |
|---|---|
| 407,939 35,381 443,320 |
|
| 407,939 35,381 443,320 |
|
| 356,719 29,739 386,458 |
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