Frinton-on-sea Cricket Club CIO A Charitable Incorporated Organisation Charity Number 1189093 Unaudited Financial Statements Year Ended 30 Aprll 2022
Frinton-on-sea Cricket Club CIO Trustees Report Year Ended 30 April 2022 The trustees are pleased to present their report together with the financial statements for the period ending 30 April 2022. Objectives and activities The primary purpose of the charity is the promotion of community participation in healthy recreation by the provision of facilities for playing cricket. We continue to raise funds and use those funds to further the objertives of the charity. Achlevement and performance Financial review The main achievement was the installation of an outdoor 3 lane prartice net. The entire funding of this project came from donations from members and the wider community. The club passed the full accreditation under the ECB'S new safe hands management system. Competitive cricket returned, although the previous yearfs disruption did have a significant impart on player availability. The 1 Xl had a disappointing season as nd defending champions of the East Anglian Premier League, the 2 Xl were relegated from division 2 of the Two Counties League and the 3, Xl were withdrawn from the league before the season started. The Sunday Xl is utilised lo give more youth players experience of playing senior cricket. The Ladies Xl competed in the Two Counties T20 East league Youth Iraining was extremely well attended. wilh 80 to 100 children al most sessions. Despite the challenging conditions during and post the pandemic, the CIO has maintained a positive cashflow and the profits have been invested in the club's fabric. New projects are in motion for the future including a second pitch. a paved patio in fronl of the pavilion, a new scoreboard. pitch vision and central healing. All of Ihese projects should be completed during the next financial year. Structure governance and management Frinton on Sea was established as a foundation CIO on 16 April 2020 and registered with the Charity Commission Iregistralion number 11899031. On 1 March 2020 the assets and activities of the unincorporated club of the same name were transferred to the CIO. Page I
Frinton-on-sea Cricket Club CIO Trustees Report Year Ended 30 April 2022 The Truslees who served during the year up to the date of the signature of Ihe financial statements were= Paul S Kendall Christopher JR Caden Anthony J Blake Russell N Everson Keith HoGkridge Christopher J Armstrong Chair The charity has six Trustees. The charity's constitution states that the charity. at any one time. must have no fewer than three and no more than eight Trustees. Additional Trustees musl be appointed by a resolution passed al a properly convened meeting of the charity Trustees. In selecting individuals for appointment as charity Trustees, the charity Trustees rnust have regard to the skills, knowledge and experience needed for the effective administration of the CIO. All new Trustees will be provided with copies of: .The CIO'S conslitution .Ihe CIO'S latest Trustees. Annual Report and statement of accounts Approved by the trustees Paul S Kendall Chair Date.. 2610112023 Page 2
Frinton-on-sea Cricket Club CIO Trustees Responsibilities Year Ended 30 Aprll 2022 The Truslees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 3
Frinton-on-sea Cricket Club CIO Independent Examiners Report Ygar Ended 30 April 2022 Independent Examiner's Report to the Trustees of FrintonQn-Sea Cricket Club I report to the trustees on my examination of the accounts of Frinton-on-sea Cricket Club CIO {'the charity'l for the period ended 30 April 2022 which comprise the summary of receipts and payments and the stalement of assets and liabilities. This report is made solely lo the charity's trustees, as a body, in accordance with section 145 of Ihe Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters l am required lo state to them in this report and for no other purpose. To the fullest extent permilted 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, for this report, or for the opinions I have formed. Responsibilities and basis of report As the trustees of the charity you are responsible for Ihe preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'the Act'l. I report in respect of my examinalion of the charity's accounts carried out under section 145 of the Act and in carying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)Ib) of the Act. An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conducl of an audit goes beyond the limited assurance that an independent examination can provide. Consequently l express no audit opinion on the accounts and my report is limited to those specific matters set out in the independent examiner's statement. Independent examiner's statemenl I have completed my examination. I confirm that no material matters have come lo my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the accounts do not accord with those records. I have no concerns and have come across no other malters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Simon Pinion FCA FCCA Independenl examiner Scrutton Bland LLP 820 The Crescent, Colchester Business Park, Colchester, C04 9YQ Date.. 26.01.23 Page 4
Frlntonryon4ea Crl¢kel Club CIO Financial Activit18S Year Ended 30 Aprfl 2022 Re$hm•nt Fund srbOdd Anno Mockrfdgo Undlnad Fund Fuknd FundÈ Totsi 30-Apr-21 Recelpts n8 Hockridg8 Donat BarL&ase and SeTriC&5 8en Waters Mu$1¢ Night Ctitket Week- Drink Salès Ciicket Week- Food Sales ¢tick@t WEek- Oth9rincotne Donèbons Bar DonaDons- General Donabons- Nats Don8bons- scoreboard Entertainrnenll Food Function Inw FCC BoDk IncD Gents Dinnei Gift t Crick8lOps Ineamè Membership Subscriptlon5 Income Night 2022 Sponsoiship Total Reeelpts 2S,QOO 25.000 15,200 2,500 1.933 45,277 6,394 100 33,404 19,000 6,000 15,200 2,500 1.933 45,277 100 33,404 3.424 4,078 48,188 19.fM)O 8.WO 3,271 1.427 12,983 8,247 1.273 17,%5 1,502 15.579 167,085 1.427 12,983 ,247 1.273 17,995 1,502 12,681 19,000 8,000 25,000 217,085 68.371 Pè>7hnts 165 Club Expense Accounting F885 AdvertislntyPn>motlonal Affili*ion Fee$ Bank Chawès 8ar RefU1$hment Building Exp@ns8¥ Calèdno n509 aning Coaching Crkket (5 rickel Week- Food Exp9nses Cticket wk- Oth81 EAp8n585 EVO Caid Machine Charges F¢¢ Book Fixturo Ad Card Ctssts Fd & Drink Expenses 4,365 3.761 1,469 125 4,365 570 415 1,469 125 351 1,361 3,404 3,301 277 13.723 16,458 35,420 3,404 3,301 277 12,723 16,458 35,420 100 7,729 7,599 3,202 1.302 257 9,408 3,Z02 1.302 257 9,408 7.177 14,245 1,702 Gents Dinner Exp8n5eS Ground Maintenance HM Rsv8nu8 8 Cusioms IVATI Exp8llS Insuiancès Legal Fees Licpnc8 Musk Nlohl 2022 Exse5 Nets Exp8nsg5 P6nSion Taxes Wage¥- ts)Un Waoes- PlayÈrs Total Pa1 Expens&S ay8ts CDsts inbno. PostAoè and Statlonery Rewair and rnainl&nance Sat81it8 r sUrry Expenses Tdephone Trsvdl and Accommodation Umpire Waler & Waste- Ublity95 Dèpreci8tion Total Payments Net Op9ratlng Incom• Oth&r Incot 165 Club Incorne Fixtur8 Ad Card 8 BOurary Boatds Inc Goveinment Gr8nt Insuran¢e Claims (ThhÈr MiscÈllsnI inttl• Sight Scieens sUry Incom8 Total OthBrlncDrn• Net Other Income Not Surplus Funth •xp8ndfjd 14,245 1,702 387 220 292 3S 1,200 1,200 292 425 1,978 16,575 12.950 31,928 I,8 47 ,975 230 179 120 4.569 485 1,954 425 1,978 16,575 279 3,250 97S 4.570 31.928 47 8,975 230 179 120 4.569 485 1,954 434 221 26.178 42.193 292 18.708 189,934 190,226 2fj,859 6,000 25.000 8,005 8.945 1,250 10,882 835 1,250 10,882 2,500 2,000 72 2Y,154 29,154 6.305 48.377 2,000 72 29,154 29,154 56,013 29 5,272 5,272 47.465 18.708 25,000 PagtS
Frlntonryon4ea Crl¢kel Club CIO Financial Activit18S Year Ended 30 Aprfl 2022 Re$hm•nt Furtd 129.6691 48.188 sr*bOdd Anno Mockrfdgo Undlnad Fund Futhd Funds 25.000 54.6B2 Totsi 56,013 47.465 30-Apr-21 47.465 Funds foryear Funds brtwd Funth trènsftrnd Fund6 ¢ld 6.000 6.000 25.000 72A78 103.478 47.465 Pagt6
Frlntonwon4ea Crlcket Club CIO Balance Sheet 8 of 3fj Apnl 2022 Club Improvern¢nt 3cor•board Ann• HOrIdg Und•slanatsd Fund Fund Fund Funds T¢)tsl 30-Apr-21 Fix4d Ass•t Land and Bulldlngs Neis Fixtures and Fittings Tol•l Fixfjd AB8•t Cawh * bpnk 4nd In hand Bgnk 0S eank aetounl Petty Cash Total Cash at ban and ITh hand CuThenl Assols r Loan ¢a¥h Advanc9 on w0$ Total Cuffènt A+ts Nèt current assets 10. 210.213 44.773 5,413 ZfjO.399 220.213 44,T13 5,413 270.399 220.213 5.078 225.291 10.0 25.f 18.571 5.014 49,S71 S,014 49.480 5.0 703 55.211 00 25.ODO 23.585 585 10.214 10,214 421 10,214 33.799 10,214 64,799 ooo 25,000 $5,69 Credltors.. amountsfalllng due wfthln oneyear ¢ent LlablllU•s HMRC Pens Total Payroll Llablllllo• VAT Conlrol Total current Liabilities Total Crditots.- mntlll1Thg du• wlthlth 391 77 770 77D 770 2.105 2.574 770 33,029 293,428 770 64029 334,428 2.574 53.124 278,415 Nel ¢urr•nt assets IliJtsiljliF81 To¢•1 ¥¥s•ts l•$¥ ¢urr•nt Ilablll 6,fj00 25,0 2S,000 10,ONJ Total netassets Illablllllesl Ch4rftyfunds Retained E8ming¥ Neisfund Club Improvemèms Fund sMboa Fur Anne Hwkendge Fund Merged Undesignatsd Fu$ UndBsgnated Funds 10,000 6.000 25.000 3.42B 334.428 278.415 48.188 10.ow 10.W lo.10 6,0 25,0 220,0 72,476 25.C 220.950 72.478 Z20.950 Total Charftyfunds 10,000 6.000 25.000 3.42B 334A28 278.415 Page7
Frinton-0nea Cricket Club CIO Notes to the accounts Year Ended 30 April 2022 I CountIng convention The financial statements have been prep3red in accordance with the charity's governing document and the Chariries SORP"Accounting and Reporting by Charitie5' 2 Charity Merger On l March 2021 the charity was merged with the attivities of Frinton On Sea Cricket aub, èn unincorporèted unre8lStered charitable In accordance with the requirements of the SORP, the accounts are presented as if the assets, liabilities and funds of the merged charity ha(J 4lw3y5 been part of the new entity. a Tanglblellxed a55ets Tangible fixed a55ets are initialty rnea5ured at cost and subsequently measured at C05t or valuBtion, net of depreciation and any impairment losses. Depreciation is reco8nised so as to write off the cost orvaluation of èssets less their residual values overtheir useful lives on the following bases-. Land and Buildin85 Fixtures and fittln8S Nets Not depreciated 25% Reducine balance IO% straight line 4 Charltable funds Unrestricted funds are available for use at the discretion of the Trustee5 in furtherance of theircharitable objectives. Re5trirted fund5 are subjert to Specific conditions by donor5 a5 to how they may be used. Government grants The company reieived 8rant5 underthe local authority Covid grant5 scheme. Incorne underthese schemes 15 cl355ified as a governrnent grant 3nd is 3ccounted for under IAS 20 Government Grants. Such grants are recognised in the Profit and Loss Account in the yeèr in whith asstrciated cost5 for whith the grants are intended to Compensate are incurred. The grant Income is reported as'other income. in the Profit and Loss Account. Page 8