Frinton-on-Sea Cricket Club CIO A Charitable Incorporated Organisation Charity Number 1189093 Unaudited Financial Statements Year Ended 30 April 2023
Frinton-on-Sea Cricket Club CIO Trustees Report
Year Ended 30 April 2023
The trustees are pleased to present their report together with the financial statements for the period ending 30 April 2023.
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 objectives of the charity.
Achievement and performance
Financial review
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Our scoring facility had a major overhaul with the installation of a new digital scoreboard and video camera. Matches are now recorded and live footage can be broadcast via YouTube.
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A new paved patio was laid to the front of the pavilion.
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Central heating was installed throughout the pavilion.
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Two large water butts and a new pump were installed to harvest rain water from the entire roof of the changing rooms.
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The showers in the changing room were upgraded to make them more energy efficient.
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The 1st XI finished 10th in the East Anglian Premier League and the 2nd XI finished 5th in division 3 of the Two Counties League. After withdrawing from the Two Counties League last season, increased player availability enabled the 3rd XI to be reinstated to division 9. They finished 5th.
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The Sunday XI continues to give more youth players experience of playing senior cricket.
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The Ladies XI won the Two Counties T20 East league.
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Youth training was well attended, with 60 to 80 children at most sessions.
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Work started on a second pitch which will continue throughout the year. This will allow the 3rd team to play their home fixtures at the club and help to expand youth cricket.
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The CIO continues to maintain a positive cashflow and the profits have been invested in the club’s fabric. New projects are in motion for the future including ongoing development of the second pitch and converting the outdoor 3 lane practice net to an indoor facility.
Structure governance and management
Frinton on Sea was established as a foundation CIO on 16 April 2020 and registered with the Charity Commission (registration number 1189903). On 1 March 2020 the assets and activities of the unincorporated club of the same name were transferred to the CIO.
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Frinton-on-Sea Cricket Club CIO Trustees Report
Year Ended 30 April 2023
The Trustees who served during the year up to the date of the signature of the financial statements were:
Paul S Kendall Christopher JR Caden Anthony J Blake Russell N Everson Keith Hockridge 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 must be appointed by a resolution passed at a properly convened meeting of the charity Trustees. In selecting individuals for appointment as charity Trustees, the charity Trustees must 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 constitution •The CIO’s latest Trustees’ Annual Report and statement of accounts
Approved by the trustees
Paul Kendall (Sep 15, 2023 14:36 GMT+1)
Paul S Kendall Chair Date:
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Frinton-on-Sea Cricket Club CIO Trustees Responsibilities Year Ended 30 April 2023
The Trustees 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.
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Frinton-on-Sea Cricket Club CIO Independent Examiners Report
Year Ended 30 April 2023
Independent Examiner’s Report to the Trustees of Frinton-On-Sea Cricket Club
I report to the trustees on my examination of the accounts of Frinton-On-Sea Cricket Club CIO (‘the charity’) for the period ended 30 April 2023 which comprise the summary of receipts and payments and the statement of assets and liabilities.
This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. 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 this 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, 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 the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) 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 conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no audit opinion on the accounts and my report is limited to those specific matters set out in the independent examiner’s statement.
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Frinton-on-Sea Cricket Club CIO Independent Examiners Report
Year Ended 30 April 2023
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to 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 Act; or
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the accounts do not accord with those records.
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I have no concerns and 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 to be reached.
Simon Pinion FCA FCCA Independent examiner Scrutton Bland LLP
820 The Crescent, Colchester Business Park, Colchester, CO4 9YQ Date: 09/18/2023
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Frinton-on-Sea Cricket Club CIO Financial Activities
Year Ended 30 April 2023
| Receipts Aggers Dinner Anne Hockridge Donation Bar Lease and Services Ben Waters Music Night COLTS Membership Subscription Income Cricket Week - Drink Sales Cricket Week - Food Sales Cricket Week - Other income Donations - 2nds Donations - Furniture Donations - Kit Donations - Nets 2 Donations - TRAVIS Donations - Bar Donations - General Donations - Nets Donations - scoreboard Entertainment / Food Function Income FCC Book Income Gents Dinner Gift Aid Kit Cricket Ops Income Membership Subscriptions Income Music Night 2022 Sponsorship Sponsorship - KIT Total Receipts Payments 165 Club Expense Accounting Fees Advertising/Promotional AGGERS Dinner Expenses Affiliation Fees Bank Charges Bar Refurbishment Building Expenses Catering expenses Cleaning Coaching CoOVID-19 Health & Safety Expenses Cricket Ops Cricket Week - Food Expenses Cricket Week - Other Expenses Cricket Week - Music Expenses EVO Card Machine Charges FCC Book Fixture Ad Card Costs Food & Drink Expenses Gas & Electricity - Utilities Gents Dinner Expenses Ground Maintenance HM Revenue & Customs (VAT) Expense Insurances Kit Legal Fees Licences Music Night 2022 Expenses Nets Expenses Nets 2 Expenses Pension Taxes Wages - Ground Wages - Players Total Payroll Expenses Players Costs Printing, Postage and Stationery Raising funds Repair and maintenance Satelite TV Score & Pitch Camera Shower/Heating Refurb Expenses Social Media Sundry Expenses Telephone Travel and Accommodation Umpire |
Scoreboard Fund Anne Hockridge Fund Furniture Fund Undesignated Funds Total 30-Apr-22 |
|---|---|
| 6,525 6,525 - - 25,000 12,000 12,000 15,200 - - 2,500 2,968 2,968 - 523 523 1,933 41,424 41,424 45,277 1,351 1,351 6,394 1,000 1,000 - 1,000 1,000 - 3,500 3,500 - 4,600 4,600 - 5,000 5,000 - 17,179 17,179 100 55,884 55,884 33,404 - 19,000 - 6,000 1,756 1,756 3,271 393 393 1,427 163 163 12,983 200 9,019 9,219 8,247 300 300 1,273 15,873 15,873 17,995 3,615 3,615 1,502 16,083 16,083 15,579 3,750 3,750 - |
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| - - 1,200 202,906 204,106 217,085 4,123 4,123 4,365 3,454 3,454 3,761 1,519 1,519 1,469 3,772 3,772 - - - 125 439 439 351 - - - 1,977 1,977 3,404 3,421 3,421 3,301 140 140 277 30,980 30,980 13,723 20 20 20,277 20,277 16,458 30,474 30,474 35,420 12,706 12,706 11,128 2,650 2,650 - - - - - 3,202 (175) (175) 1,302 877 877 257 11,317 11,317 9,408 - - 7,177 35,655 35,655 14,245 - - 1,702 2,733 2,733 2,771 5,026 5,026 - 1,040 1,040 - 749 749 184 - - 1,200 - - 292 5,502 5,502 - - - 425 - - 1,978 - - 16,575 6,901 6,901 12,950 |
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| - - - 6,901 6,901 31,928 409 409 1,098 188 188 47 12 12 - 4,456 4,456 8,975 - - 230 1,185 1,185 - 12,045 12,045 - 600 600 338 338 179 - - 120 13,762 13,762 4,569 1,430 1,430 485 |
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Frinton-on-Sea Cricket Club CIO Financial Activities
Year Ended 30 April 2023
| Water & Waste - Utilities Depreciation - 2nd pitch Depreciation - Fixtures and fittings Depreciation - Ground infrastructure and facilities Total Payments Net Operating Income Other Income 165 Club Income Essex County Cricket Club Grant Fixture Ad Card & Boundary Boards Income Government Grant Insurance Claims History Book Other miscellaneous income Sight Screens Sundry Income Total Other Income Net Other Income Net Surplus / (deficit) Funds expended Funds for year Funds b/fwd Funds transferred Funds c/fwd |
Scoreboard Fund Anne Hockridge Fund Furniture Fund Undesignated Funds Total 30-Apr-22 |
|---|---|
| 2,610 2,610 1,954 168 168 - 1,565 1,565 - 5,970 5,970 5,119 |
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| - - - 230,315 230,315 190,226 |
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| - - 1,200 (27,409) (26,209) 26,859 9,580 9,580 8,005 10,000 10,000 - 7,114 7,114 6,945 1,554 1,554 1,250 - - 10,882 15 15 - - - - - - 2,000 173 173 72 |
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| - - - 28,436 28,436 29,154 |
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| - - - 28,436 28,436 29,154 |
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| - - 1,200 1,027 2,227 56,013 (9,394) (22,144) - 31,538 - |
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| (9,394) (22,144) 1,200 32,565 2,227 56,013 6,000 25,000 - 72,478 103,478 47,465 3,394 (2,856) - (538) - - |
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| - - 1,200 104,505 105,705 103,478 |
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Frinton-on-Sea Cricket Club CIO Balance Sheet
As of 30 April 2023
| Fixed Asset Land and Buildings Ground infrastructure and facilities Fixtures and Fittings Total Fixed Asset Cash at bank and in hand Bank Old Lloyds Bank account Petty Cash Total Cash at bank and in hand Current Assets Bar Loan A/c Cash Advance on Wages Total Current Assets Net current assets Creditors: amounts falling due within one year Current Liabilities Payroll Liabilities HMRC Pension Total Payroll Liabilities VAT Control Total Current Liabilities Total Creditors: amounts falling due within one year Net current assets (liabilities) Total assets less current liabilities Total net assets (liabilities) Charity funds Retained Earnings Nets fund Club Improvements Fund Scoreboard Fund Anne Hockeridge Fund Furniture Fund Merged Undesignated Funds Undesignated Funds Total Charity funds |
Club Improvement Fund Furniture Fund Undesignated Funds Total 30-Apr-22 |
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| 10,000 - 235,211 245,211 220,213 - - 70,341 70,341 44,773 - - 5,489 5,489 5,413 |
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| 10,000 311,041 321,041 270,399 - 1,200 5,091 6,291 49,571 - - 1,039 1,039 5,014 - - - - - |
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| - 1,200 6,130 7,330 54,585 - - 6,007 6,007 10,214 - - 615 615 - |
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| - - 6,622 6,622 10,214 |
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| - 1,200 12,752 13,952 64,799 - - - - - - - - - - |
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| - - - - - - - (1,662) (1,662) 770 |
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| - - (1,662) (1,662) 770 |
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| - - (1,662) (1,662) 770 |
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| - 1,200 14,414 15,614 64,029 |
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| 10,000 1,200 325,455 336,655 334,428 |
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| 10,000 1,200 325,455 336,655 334,428 |
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| - - 10,000 10,000 10,000 - 6,000 - 25,000 1,200 1,200 - 220,950 220,950 220,950 104,505 104,505 72,478 |
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| 10,000 1,200 325,455 336,655 334,428 |
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Frinton-on-Sea Cricket Club CIO Notes to the accounts Year Ended 30 April 2023
1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document and the Charities SORP "Accounting and Reporting by Charities"
2 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Land and Buildings Not depreciated 2nd Pitch Over the term of the lease Fixtures and fittings 25% Reducing balance Cricket and club facilities 7-10 years straight line
3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used.
4 Government grants
The company received grants under the local authority Covid grants scheme.
Income under these schemes is classified as a government grant and is accounted for under IAS 20 Government Grants. Such grants are recognised in the Profit and Loss Account in the year in which associated costs for which the grants are intended to compensate are incurred. The grant income is reported as 'Other income' in the Profit and Loss Account.
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FINAL REVISED 2023 Frinton-on-Sea Cricket Club CIO Accounts
Final Audit Report
2023-09-18
Created: 2023-09-13 By: ESigning Scrutton Bland (esigning@scruttonbland.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAOn55yszIGCoQxv1QU8O_SWZStdfLTw1w
"FINAL REVISED 2023 Frinton-on-Sea Cricket Club CIO Accou nts" History
Document created by ESigning Scrutton Bland (esigning@scruttonbland.co.uk) 2023-09-13 - 4:09:25 PM GMT
Document emailed to Paul Kendall (jollyboypk@hotmail.com) for signature
2023-09-13 - 4:10:56 PM GMT
Email viewed by Paul Kendall (jollyboypk@hotmail.com)
2023-09-15 - 1:35:35 PM GMT
Document e-signed by Paul Kendall (jollyboypk@hotmail.com)
Signature Date: 2023-09-15 - 1:36:30 PM GMT - Time Source: server
Document emailed to Simon Pinion (simon.pinion@scruttonbland.co.uk) for signature 2023-09-15 - 1:36:32 PM GMT
Email viewed by Simon Pinion (simon.pinion@scruttonbland.co.uk) 2023-09-18 - 9:40:34 AM GMT
Document e-signed by Simon Pinion (simon.pinion@scruttonbland.co.uk) Signature Date: 2023-09-18 - 9:41:41 AM GMT - Time Source: server
Agreement completed.
2023-09-18 - 9:41:41 AM GMT