**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**
- 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.
- A new paved patio was laid to the front of the pavilion.
- Central heating was installed throughout the pavilion.
- Two large water butts and a new pump were installed to harvest rain water from the entire roof of the changing rooms.
- The showers in the changing room were upgraded to make them more energy efficient.
- 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.
- The Sunday XI continues to give more youth players experience of playing senior cricket.
- The Ladies XI won the Two Counties T20 East league.
- Youth training was well attended, with 60 to 80 children at most sessions.
- 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.
- 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.
Page 1
**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:
Page 2
**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.
Page 3
**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.
Page 4
**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
- the accounts do not accord with those records.
- 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
Page 5
## **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
-|
||**-**
**-**
**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|
||**-**
**-**
**-**
**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|
Page 6
## **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|
||**-**
**-**
**-**
**230,315**
**230,315**
**190,226**|
||**-**
**-**
**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|
||**-**
**-**
**-**
**28,436**
**28,436**
**29,154**|
||**-**
**-**
**-**
**28,436**
**28,436**
**29,154**|
||**-**
**-**
**1,200**
**1,027**
**2,227**
**56,013**
(9,394)
(22,144)
-
31,538
-|
||**(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)
-
-|
||**-**
**-**
**1,200**
**104,505**
**105,705**
**103,478**|
Page 7
## **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**|
|---|---|
||10,000
-
235,211
245,211
220,213
-
-
70,341
70,341
44,773
-
-
5,489
5,489
5,413|
||**10,000**
**311,041**
**321,041**
**270,399**
-
1,200
5,091
6,291
49,571
-
-
1,039
1,039
5,014
-
-
-
-
-|
||**-**
**1,200**
**6,130**
**7,330**
**54,585**
-
-
6,007
6,007
10,214
-
-
615
615
-|
||**-**
**-**
**6,622**
**6,622**
**10,214**|
||**-**
**1,200**
**12,752**
**13,952**
**64,799**
-
-
-
-
-
-
-
-
-
-|
||**-**
**-**
**-**
**-**
**-**
-
-
(1,662)
(1,662)
770|
||**-**
**-**
**(1,662)**
**(1,662)**
**770**|
||**-**
**-**
**(1,662)**
**(1,662)**
**770**|
||**-**
**1,200**
**14,414**
**15,614**
**64,029**|
||**10,000**
**1,200**
**325,455**
**336,655**
**334,428**|
||**10,000**
**1,200**
**325,455**
**336,655**
**334,428**|
||-
-
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|
||**10,000**
**1,200**
**325,455**
**336,655**
**334,428**|
Page 8
**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.
Page 9
## 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