CharFty r•glStr8tion nymbor 1196719 (England and Walos)
Company roglstratlon numbor 07155137
GLOUCESTERSHIRE CRICKET FOUNDATION
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

GLOUCESTERSHIRE CRICKET FOUNDATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
R SAhmed
P Boormar)
P Carter
NRHill
J D Hopwood
J E Khawaja
M K Lambert
C J Nob&s
A J Parsons
S Ruscoe
A Shield
Secretary
P Carter
Sonlor management
Steve Silk
Chief Executive Officer
Charity number (England and Wales) 1196719
Company numbor
07155137
Reglgtered office
The County Ground
Nevil Road
Bristo1
Avon
England
BS7 9EJ
Audltor
B K Plus Audit Limited
6 Manor Park Business Centre
Mackenzie Way
Chellenham
Gloucestershire
GL519TX
Bank¢rs
Nalwesl Bank
45 - 49 Broadmead
Brlslol
BS1 3EU

GLOUCESTERSHIRE CRICKET FOUNDATION
CONTENTS
Page
Trustees report
Independent audil0rf3 report
13-15
Sl8temenl of financial activities
16
statement ol financial position
17
Slalemenl of cash flows
18
Notes lo the tinancial statements
19-29

GLOUCESTERSHIRE CRICKET FOUNDATION
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Th@ Trustees present their annual repDrt and financial slalem8nls for the year ended 30 Septemb8r 2024.
The financial statements have been prepared in accordance with the accounting policies sel out in note 1 to the
financial statements and corllply with the Foundation's governing document, the Compsnies Act 2006, FRS 102
'The Financial Reportlng Slsndard applicable in the UK and Republic of Ireland and the Charllies SORP
Accounting and Reporting by Charities.. Slalemenl of Recommènded Practice applicabla lo Charities preparing Ih&ir
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021"
Obj•¢tives and a¢tivwtl06
The Foundation is the governing body for recreational cricket in Gloucestershire and works in the community to
deliver a range ol health, ￿uCatIon, community cohesion and cricket developvnenl projects. programme8. and
events.
The purpose of the Foundation is to Improv• liv•s through th• pow•r of crick•t. INe want lo inspire
Glou¢eslershire lo say 'Gricket is a game foreveryone,. We believe cricket is uniquely placed lo bring communities
together, inspire lifelong friendships, improve health & wellbeing and deliver social impact.
To meet our purpose, our vision is lo put bats and balls in mtsro poople's hands. We want cricket to
become the mosl inclusive sport in Gloucestershire by inspiring every generation and community to feel they belong
in the game.
The Objects of the Charity are for the benefit of the public generally, particularly the inhabitants of Gloucestershire
and ils surrounding areas, including the City of Bristol".
to promote communily participation in healthy recreation by providino or assisting in the provision of
facilities for the playing of and development of ciicket and other sports that are capable of improwng
health I'facililies, In this article means land. buildings, equipment and organising sporting activities
including coaching and inslruclionl and by wtsrking lo increase levels of participation in sport and physical
8clivily, particularly among members of socially and economically disadvantaged communities the Area
of Benefit.,
lo provide and assist in providing facllities ltsr the playing ol and development of the game of cricket and
other games or sport, on a recreational basis for the leisure Ilme occupation of such persons who have
need for such facilitie5 by reason of their youth. age, infirmity or disablement, poverty or social and
economic circumstances, or for the public al large. in the interest ol social welfaTe, with the object of
improving IheiT conditions of life, and as a means of reducing the incidence of antl-social behaviour among
members of socially and economically disadvantaged communities in the Area of Benefit.,
10 8dvance the education of people of all ages through such means as the Trustees see fil.,
lo promote social inclusion lor the public benefit by preventing people from becoming socially excluded,
r61ieving the needs of those people who are socially excluded and assisting them lo integrate into 8ociely.
For the purpose of this clause 'socially excluded, means being excluded from society, or part of sociely, as
a resLJII of being 8 member of a socially and economically deprived community in the Area ol Benefit,. and
to further such other exclusively charitable purposes according lo the law of England and Wales as the
TrLislees sée fi'l from lime lo time.

GLOUCESTERSHIRE CRICKET FOUNDATION
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Relating directly to the objects of the charity, our work is aligned lo the Inspiring Gloucestershire slral&gy and the
ECB'5 county partnership agreement. The key pillars of our strategy are..
1. Creating and 8UPPOrting • strong network of clubs. leagues, oifici8ls. coaches and volunteers,
2. Making cricket more accesslblg by inspiring people of all ￿e￿ders, ages, elhnicilies and abilities
lo gel involved.
3. Supporting the performance pathway? helping talented players fulfil their polenlial.
4. Getting more peoplè actlve lo reap the health and mental wellbeing benefi18 of cricket.
5. Using cricket as a powerful platform lo brlng eommunltles together and bre8k down social
barriers.
6. Taking cricket lo und&rserved people in difficult areas of our communities to engage new and
divarse group5.
Achlevements and performan¢•
E8ch of the plojecls and programmes delivered by the Foundation between October 2Q23 and Seplember 2024
directly contributed lo al least one of the pillars of the strategy and had a clearly defined and measurable outcome
and series of ambllions. Much like the previous 12 mointh period. the Foundation once again had an iwredible year
both on anLI L¥ff the pitch.
The charity perlorms such a wide range of 8Ctivities lo achieve ils obje¢lives ranging from delivery in schools, lo the
running of junior and senior leagutss, to the developm8nl of volunteers, lo providing hol meals for children during
holiday periods.
ECB Priorities
Much like 2023, thè work and dedlcallon that has been pul in by the Foundation has been recognlsect by the ECB,
who during the recent annual Performance Review Process (Dec 41, informed the Foundation that il w£s once again
a leading organisalion in more areas than any other county 8¢ross the country, leading in the areas of Equity
Diversity & Inclusion, Governance, Cricket Workforc8, Women and Girfs Participation, Facilities operalSons and thè
Disabilily Pathway. No county has ever been a 'Leading Organisalion, in 6 areas of the ECB'S work. so the
team can be rightly proud of their achievements.
Our work on the ECB KPI'S - sadly the la81 year of thes? being in place - has once again been hugely positive and
whilst we see a small financial reduction on the previous year, the achievement by the team has once again been
staggering.
To 'be on par, 2.4Q/o is our market share score, the p&rcenl8ge tha ECB expect us lo be al if we were lo work in line
with th8'size' of our county. Again though, we have overachieved in all 5 areas, and this year we see..
Further grothrth from 4.4 /0 lo 4.50/ts of market share in 10181 National Programme numbers
Further in¢re8se in Girls, National Programme numbers from 4.80/0 10 4.90kn. Huge praise musl go lo Chris
and the delivery team for making this happen.....againl
Maintaining our markelshare in Trained Female Coaches at 3.80
Maintaining the number of Junior Teams we have across the county, al 3Vo.
A small decre8ge in Girls Sections, seeing us al an incredible 4.64/0. Vvhllsl the market share decreased the lolal
number of club8 with girls, sections actually increased.
All in all, it seos GIDuceslershire have a national market share of 4.2%, meaning that for the four years Df the KPI'S
belng in place. we have come out on lop each year. with again 8 75Qkn over indexing. An incredible achievement
over the 4 year life span of our slralegy.

GLOUCESTERSHIRE CRICKET FOUNDATION
TRUSTEE5 REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
AREAS OF WORK TO LOOK BACK AT WITH PRIDE FROM 2024
National Pro9rammes
Vvhilsl being the 14th 'biggesl' county in the country, the Foundation's work over indexed in all priority areas. As in
2023. the numbèrs ol sign-ups to the National Programrnes of All Stars and Dynamos Cricket was once again
considerable, with GIoucE51ershire 8nding up with the 4th greatest overall number of female sign ups114801 and 4th
highest overall lolal number of children participating across the programmes145821- something that when you think
of the size of counties of Yorkshire, Lancashire, Wales, wa￿l¢ksh1re, Surrey elc. you realise what incredible results
they were.
The National Programme figures included delivery at 81 ¢rickel clubs, bul also a growing number of community
programmes, oflen In holiday periods, aiming to give frèe bursary places to young people from low socio-economic
groups anLÉ those on free School meals. Reaching children who do not normally get th& chance is such an important
area Df our work, and our hope is that by giving great experiences lo the young people, that they may choose
cricket in the future but more than that. they may see that physical activity can reward them with so much that they
Continue lo be active.
National Programmes al clubs and ¢ommunily sellings weTe heavily supported by the c>ften unseen, day lo day
work in primary and secondary schools. Lazy journalism often slate5 that cricket is dead in stalè schools bul
through delively across the programmes of GCF Active Futures, Bristol Sport 'Forever Sport,, Chance lo Shine
Prim8ry and secondary, ACE schools programme, Table Cricket, SEND programmes, and Lords Taverners Wicketx,
2024 saw the Foundation deliver..
to 239 schools1187 in 20231
to 21,887 young children118846 in 20231
4670 hours of acts'vity [3909 in 20231
Crlcket Collectlve
The Foundation's work lo support volunteers continued in 2024 with the second it￿allOn of Gel into Gricket. a
scheme largeling 14 10 18 year olds, with the ambition lo develop the next army of volunteers. Great leainings were
taken frotn the inaugural project, with these leading lo the design of an e module progiamme that enabled young
people to learn skills across the game and wider..
Dlgital Markellng Course- New for 2024 and delivered by Hartpury University
Groundskeeping Course
Health and Nutrition Course
Cricket Aclivalors Course
Cricket Scoring Course
Cricket Umpiring Course
First Aid Course
Safeguarding CouTse- New foi 2024
The years, offering saw 82 young people register and has had a significant impact on crick81 club5 acTOSS the
county, with extra hands making light work. Young volunteers have gDI involved with ¢oa¢h support al their club,
with standing and scoring in junior games, with supporting the grounds le8m, whilst som& have even been doing the
clubs socials to enable clubs lo market their clubs beller and to communicate more effectively with their
membership.

GLOUCESTERSHIRE CRICKET FOUNDATION
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Away from the juniors, the years Climax was a fantastic celebratory event al the Seal Unique Stadium, for over 150
volunteers, where the Foundation gol to say thank you lo all of Ihose peopltr who do so much for the game. The
event saw the b8lDW list of people presented with awards, but pèrh8ps mor8 importantly, thè event gav@ the
opportunily lo say thank you lo so many more people who give their lime to the game selflessly.
Inspired lo Play Award
Russell Fly (Golden Hill)
Rising Star Award
Leni.Rae Readman (Bristol United Banks)
Safe Hands Award
Katie Medhursl Iwoodmancolel
Game Chang&rAward
Seb Vamplew (VVinter￿UrnSl
Grounds ManagemenlTeamAward
Chipping Sodbury CC
Tackling Climate Change Award
Down Halherley CC
Unsung Hero Award
Guy Slirling Lee IDuTllblelonl
Metro Bank Champion of Girls Award
Paul Maggs (Quedgeley & Hardwickel
Lifetime AchieverAward
Len Allard IApperley & Glos Seniors)
Ciickel Innovators Award
AlislaiT Andrews IciTenceslerl
Growing the Game Award
Graham Wilcox (Cam)
Club Development and Support
Clubs conlinLJe lo be thè heartbeat of the game 8nd the Foundation has looked lo support the 184 affiliatèd clubs,
as best we can across the year. The game has never asked for as much from Cricket Club volunteers so il is
imperative that we do all that we can lo help and support Ih6m, and lo make all processes as easy as possible -
when often they are not.
Ensuring ¢ri¢kel is safe and that all clubs are covered with al18ast the bare minimurn of fully q￿lifIe(l and certified
Safeguarding Officers. is no mean feat. However. this was again managed in advance of the 2024 Seasc￿ by the
Found8lion's work in offering bespoke, locallsed, courses and working wilh18agues closely.
The safely of the recreational game was also enhanc¢d by more great work going in lo devBlop an increased
number of Clubmark Accredited Clubs - Clubmark is an 3ccredi181ion scheme for cricket clubs which shows that
club is suslainab1ts, well run and provides the right environment for its members. Not only did all 61 previously
accredited clubs regain their accredi181ion foi 2024, bul 8 further 8 clubs gained the 8ccredilalion for the first lime.
The new clubs were Adleslrop, Daylesford & Oddinglon CC, Ashton Keynes CC, Birdlip & Brimpsfield CC, Bristol
Pakistani's CC, Framplon on Severn CC, Highnam Court CC, Ruardean Hill CC and Sherslon Magna CC.
The work acr055 the year also saw the development l@am support clubs with faGlllty projec15 through the county
grant fund. An initial budget of £114,OOCI soon went and due lo impréssive performance from the team the EC8
supported Gloucesleishire and ils clijbs with the opportunity for more financial support. This saw an additional
£80,000 support clubs across Gloucestershire lo improve facilities for women and girls, for creating a more
welcoming environment and for environmentally sustainable proj8Cts,
Thls money and a whole lol more, Is requlred to improve and raise tho standards of the pool of facililios that the
sport currently uses across the County. This was evidenced in the production of a County Facility Strategy that
lookeof al all grass pIIGhes, practice facilities and indwi cenlres where Grickel is currently play￿. The conclusion lo
the slrslegy is Ih8t a significant amount of investment is required lo support new activity and to raise the standards
of current facilities.

GLOUCESTERSHIRE CRICKET FOUNDATION
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Women & Glrls* Performance Pathway
2024 Saw the Gloucestershire Cricket Foundation deliver the Women & Girls, Performanc@ Pathway for the la51
lime. This is an area of operation5 where much success has b&en achieved, being a nalional leader in the
development of the Women's & Girls game. A leslimony of the efforts of work in this space over many years.
However, the ECB slrale9y for Ihls area of the game slated that Female Pathway Cricket will come under the
ownership of the professional organisalion lor clubl. Due lo the perceived issues existing in the local professional
club, GCF supported by its Board made strong representation lo ECB suggesting that il remain with GCF albeit for
short lime. ECB were empathetic to the approach by GCF bul 81aled there would be no deviation from national
policy. GCF accepted the dècision wllh a degree of dis8ppoinlrnenl bul have been very collaborative in the
mlgralion of Women's & girls cricket lo GCCC.
The year started with a very successful tour lo Sri Lanka, where our girls did us proud with 5 wins from 5. The Sri
Lanka lour was a resounding success, offering the girls a wealth ol opportunities lo develop their skills on the pitch
and grow personally off it. FroTn thrilling matches lo once-in-a.lifelime experiences, the lour was a true t0s1ament lo
the lalenl and dedication of the squad.
The girl's county age group sides were again extremely successful IDO, confirming the depth and quallly of the girl's
participation pathway across the county, We very mu¢h look forward lo seeing players come through the
Gloucestershire County Cricket Club pathway Irom 2025 onwards, and we hope that the number of Glouce5teishire
girls that go on lo becom& piolessional cricketers, and on 1st ¢las$ Academies continues to be a high number.
In 2024 our work saw almost half of the Western Storm Squad, Westem Storm Academy and Western Storm EPP
programmes, filled with players that had played for Glou¢eslershire. This has been an area of work we can be
rightly proud of and il is great to see Danielle Gibson playing across the world lor England and in T20 franchise
compelillons, and our new rising talent of Katie Jones. playing for England U19's. Bolh players started in local club
cricket, which goes lo show what the Impact of having a great start in YOUT cricketing career c?ri hgve on you, well
done lo Dumblelon in your part on dev&loping both.
Make Cricket Accessible
11 was an anibition of 2024 to attempt lo lake cricket lo more communities Ihrough localised delivery, whilst also
looking lo diversify the income for the Foundation. This was very much achieved through the delivery of a
signilicanlly increased sehc)ol holiday offering and the introduction of 8 new scheme of Saturday moming coaching,
Breaking Boundaries.
Both programmes worked in terms of reaching mor& children, whilst also supporting the Foundations work. Holiday
camp numbers rose from 650 partlGipanls lo 1,121, whilsl Breaking Boundaries saw 160 children sign up in year
one. Both schemes ol work will be learnt from and developed for 2025.
Improvlng our Urban Offe
The ECB want lo ensure that all people who do not normally have access lo cricket, can 8cc8ss the g8ma in one
way or another. This does not need lo come in the form of cricket through a club but instead. the ability lo lake part
in cricket activity in a local community setting, a mulli-use games area, an indoor sports hall or in fact, any space
where activity can lake place.
The Foundation continued to grow ils community offering and specific thanks musl go lo our charity partners, Lords
Taverners, Chance to Shine and ACE Charity, who all Increased their support lor cricket in the county. This enabled
programmes lo reach new and acldilional people, whllsl also seeing our urban community offer, reach additional
urban towns, rather than previously, Bristol alone.
The ACE (Afro-caribbean EngagÈmenll piogramme expanded ils offering in 2Q24 also, with more hubs and a
greater number ol players in the ACE Academy. As a consequence of the success of the programme, the
Foundation has been awarded a further Ihiee year contract to continue the great work and we welcomed a now
team member lo lead this work in November.
One of the strengths of the Foundallon is the way in which our community programmes work together lo support
one another and lo provide young people wllh additional opportunllies. This was again visible in 2024 when we saw
the launch of our new Community Indoor Cricket League. Thi5 saw our community programmos of Wickelz, ACE,
Street and Super1 s. come together ID form l&ams, where weekly games could bé played against one another. This
collaboration is the first of ils kind across England & INales snd saw us beaullfully positioned in of the England
Mens Test Match programmes.

GLOUCESTERSHIRE CRICKET FOUNDATION
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
In the188112 months this wider community activity saw us deliver.
8 weekly WGketz hubs (growth from 6 in 2023
6 weekly Super1s hubs (growth from 5 in 20231
8 weekly Chance lo Shinè Street hub8
3ACE hubs
An ACE Academy with now 53 scholars (growth from 43 in 2023)
6 Walking Cricket hub5 Ilargellng 50+ growth from 5 in 20231
25 free Urban Community Nation81 Programmes that saw 907 5-11 year olds engaged
15 days of cricket, supported by hol meals, as part ol the Bristol City Council granted Holiday Attivity
Fund largeled at areas of the city with a high percentage of free school meals. Thi5 saw 144-young
people physically activity across both the Esster and Summer holidays.
Wlh the Continued ambition lo listen more and to give young people a volce, Wckelz Bristol held ils summer
showcase event in July, which saw 18 partlcipanls travel lo Exmoulh beach fot the day alongside the Wicketz
Cardiff and Plymouth programmes.
The trip came about as a consequence of the irnaugural Youth Voice committee which was set up in early 2024. 3
members from each of Wicketz Bristol, Cardiff and Plymouth mel online to share their ideas and design the Summer
Showcase event. The committee would feedback ideas that they had gathered from their hub sessions arvj build on
ideas discussed.
The result was 18 m&mbois, with representation from eath of our 5 Bristol hubs, caught the Coach down lo
Exmoulh Beach. The day began with a lour of the RNLI Lifeboat station, wher& they learnt about the important work
that the volunleeis there do, They were able lo have a look al Ihe slale-of-the-art lileboals they use, and even try
out somè of their equipment. This was followed by a Iradilic>nal trip lo the chippy. After lunch, they gDt stuck inlD
some beach sports, with a couple of games of crickel and football all taking place on the Jurassic Coastline.
Following their sports, everyone was abl& to cool off with a paddle in the sea and an ice cream before the return 19
Bristol, This one-off day truly Show￿ the impact th81 ¢ri¢kel can have on a young persons life.
Fundralslng praetlces
The Foundation generated £42,750 from direct sponsorship in 2024. In most cases this support Came from local or
regional businesses who supported the aspirations of the Foundation in specific work areas. This is an area where
the Foundation needs lo continue lo grow, as by brtnging in partners lo support areas ol work, 11 erBbles normally
liad up money to be ulllised elsewhère to grow the game.
11 w88 the intention of the Foundation lo develop ils fundraising efforts through ¢amp8igns across the JuslGiving sile
and also through the Friends of the Foundation Lottery. Both still exist, and both still bring in an annual amount of
money. bul tactics changed during the year, and il was decided to gD after grants frgm Local Aulhorilies, Charities
and other 9ranl funders instead, as the Iinancial relurFI was often faster paced and enabled new 8¢livily lo be
delivered quicker. Both Campaign5 and the Lottery Scheme remain priorities for the Foundation and morts work will
go in lo them being a success In 2025.
All fLsnding receivedlraised is ulilised lo employ staff lo develop and d8livei projeols, programme5 events that
directly impact on the charity's strategic aims.

GLOUCESTERSHIRE CRICKET FOUNDATION
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR EJVDED 30 SEPTEMBER 2024
Flnanclal review
The ambition of the Fotjndalion is lo hava a break ev@n on management a¢¢ounls, whilst ulilising Reslricled Funds
In the most efficient and effective way possible.
The financial slalemenls reveal a surplus for the year of £41,065 on income of £1,112,278. Of the surplus £36,733
was unreslricled and £4,332 reslricled for use on specific projects, The y&ar ended with nel assets of £488,41101
which £403,834 were unreslricl@d, whilst £84,577 were restrictèd.
Our tjnrestricled r&serves al 30th SÈpl8mbèr 2024 now sland at £403,834. This includes 8 necessary £41,653 held
as potential redundancy costs and ideally a further £352,571 designated in case of shut down as per our reserves
policy below.
The current balance is £9,610 excess of the Foundation's unrestiicted reserves largel.
The financial position represents a Strong and stable position allowing the Trustees to deliver on the charitable
objective5.
Ros•rves pollcy
The Trustees have earmarked sufficient cash resources that they feel are prud&nl lo m@el the needs of the
miligalion of adverse risks as identified by the risk register, Aside from Telaining a prudent amount in reserves the
majority of the charity's funds are to be spent in the short term with no funds held for long term inveslmenls.
Before be¢oming a charity, the Gloucestershire Cricket Board agreed a Reserves Policy with Andorran Limited Ilh?
chartered accountancy practice that audits the annual Financial Accounts, nDW BK Plus Audit Limiledl. This slated
that reseNes should cover 2 10 6 monlhs running Costs, depending on Ihe security ol the organisalion's income
streams. The reserves musl be 'Unreslr¢cled Funds. i.e., Funds that the company is free lo use as il sees fil.
Up until O¢lober 2021, the Board did not believe that it was necessary lo sel the policy al the lop end of the range
as SLJggesled by Andorran., this was due to the secure nalure of core funding from the ECB, Chance to Shine, Lords
Taverners, el¢. and so 'I￿l¢heVer is the greater of 3 months Running Costs plus Redundancy Costs or the
Replacement Cost of Depreciated Assets, was agreed upon.
This Changed in 2022, and due to the unsellled nature of funds within sport, the impact ol Covid, the Cost of Living
rises, and other factors, the Board increased the period from 3 months lo 6 months, lo the wording of "Whichever is
the greater of 6 months Running Costs plus Redundancy Costs or the Replacement Cost of Depreciated Assets"
The EC8 have signed a new broadcasting deal for the period 2025 to 2029, which will see mote money come into
the whole gamè, than ever before. However, il is belleved that Ihefft may be tougher times ahead, especially al the
beginning of 2029 when the new broadcasting deal begins. Also, due lo the frequently used lerrn by the ECB of 'flal
inveslmenl,, al a lime when National Living Wage and all other costs are rising significantly, the Foundation's
Finance, Risk, Audit anot Governance IFRAGI ComEnittee look the 'Re5e¥ves Policf agenLta item lo the 0511012024
Board meeting, with a recommendation of continuing lo a term of 6 months.
The logic is that if the Company is wound up, il does not need lo replace assets and under8tanding that assets are
considerably le55 thsl running cost5, plus redundancy. the rèserves Policy is based on 6 months Running
Costs plus Redundancy Costs.
11 believes that the policy needs lo providtr cover for,.
al Late payments
bl Any need lo Coherently wnd up th& company or find alltsrn81ive sources of ftinding
cl The exposure lo redundancy costs.

GLOUCESTERSHIRE CRICKET FOUNDATION
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The FRAG Committee proposes that the Company requires Reserves (Unrestricted Funds} to cover..
1 and 2 above- 6 months running costs- Currently £352,571
Redundancy Costs- Currently £41,653
Total = £394,224
The Reserves target will b& reviewed annually as part of the budg&ting process, with the budget set to ensure that
Reserves are on track.
Grant5
We are eternally grateful that our funder8 continue lo support us. especially the England and Wales Cricket Boardl
Trust with £386,422, Chance to Shine wllh £150.929, ACE charity with £101,282 a8 well as the Lords Tavemers with
£110,023 and many other signifiBant supporters.
Finance Dlrector
During the year the current Finance Director Phil Carter Slated his decision to sland down from thè role, aftèr 29
years of incredible service. Phil started back in 1996 when "ECB first engaged with countie5 and was part of the
team that set up the then Gloucestershire Cricket Association. Phil was then an integral part Df the
professionalisalion of the recreational game, with the forming of the Gloucestershire Cricket Board, a company
limited by guaTan12e, and was also involved in moving lo ils present structure of a charitable CoMp￿y. This has
insligaled the process lo recruit a replacement Finance Director, with a suitable appointment being made during the
timeline of (he next ye?r 2024125.

GLOUCESTERSHIRE CRICKET FOUNDATION
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Plans for future poriods
As one Strategy finishes another will begin and so the priorily for earfy 2025 is lo fi'nalise and publish 'lnspiring
Gloucestershrre 2025-2029,. This will be achieved by Easter lo meet ECB key deadlines and will th8n pul us in a
position to receive further strategic investment from the ECB, through the 'G&me ChangerFund'.
The Glouceslershiro Crlckel Foundallon remains commllled lo growing the game of Crickel in Gloucestershire
across a11 areas. 118ims lo use the pc>wer of cricket lo deliver accessible and enjoyable opportunities that grow the
sport, tackle inoquali11os. improve h2allh and well-being and enable people lo fulfil their pol8nlial across the county.
The previous strategy was strong and so much has been achieved as a consequence, and so much like the ECB
Inspiring Generations Strategy for the same pertod. a rewrite rather than a lolal overhaul is needed.
Tt)& new strategy will have e clear strategic pillars, which will each have a gre81 number of laelics and aelivilies
underplnning them (working tillesl. The aims being lo-
Ensure cricket is cliverse, welcoming, inclusiv8 and a¢cessible
Amplify the Women and Girls, game
Support communities Ihrough cricket
Engage more children and young people
Have a thriving, sustainable, safe and inclusive, recreational game
Sel ourselves up for *LJturÈ growth
One way in which the Foundation will ensure crickel is diverse, welcoming, inclusive 8nd accessible is through the
employment of an Urban Development Officer (or similarl. in early 2025. Thls COTnes off the back of a successful
application lo the Ethnically Diverse Communili&s Fund. which TMII enable the Foundation lo employ an oificÉr lo
lead new work in Bristol lor 8 minimum of three years.
Il's a great start bul there is going lo be so much lo achieve during the next strategy term. Opportunities wll be
excFting and will enable the development of the team both in cur¥enl roles and new roles. Il's hoped that significant
Game Changer projects will be supported by funders, along with possible funds bèing received through the sales ol
the Hundred.
Il's imp8ralive that th& strategy is ambitious enough for the game in Gloucesler5hire as this could be a once in
generation opportunity lo mak¢ real change and Improvements across so many areas, rsue lo the fi'nancial rasource
that is soon to be available lo the recreational game.
Structurei governanca and management
Glouc@slershire Ciickel Foundation is a Charitable Company Limited by Guarantee, gov&med by ils memorandum
and articles of association dated anol adopted, 31st March 2022, 11 is a regisl&red charity with the ChaTIIy
Commission and a iegislered company with Companies Hous8.
The Trustees who have served during the year anL* since the year end are sel out on Page 1. The Trustees meet al
least seven times per year on any Dlher occasion as judged necessary in order lo r&view progress an
determine mallers of slrslegy and policy.
Any declslon necessary from the Trustees shall be determined by the majority of votes of the Trustees present an
voting on the question.
All Trustees servè a three year lerrn following which they can seek reappointments. The existing Trustees have the
power lo appoint further Trustees provided they have attained the age of 18 years and are not ttisqualified from
taking office. The Trustees are not actively recruiting al present bul have measures in place lo consider potential
applicants as they might arise.

GLOUCESTERSHIRE CRICKET FOUNDATION
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The Trustees, who are also the dlrectOTS for the Purpose of company law, and who s&rved during the year and up to
the dale of signature of the financial slalements were..
R SAhmed
P Boorman
P Carter
NRHill
J D Hopwood
J E Khawaja
M K Lambert
C J Nobes
A J Parsons
S Ruscoe
A Shield
RecruitM•nt and appolntm•nt of trust••s
For the recruilmenl of new Trustees, the charity has a nominations committee which is comprised of both Trustees
and independent members. The committee's ambition is to have a blend and mix ol represenlalives from ecrDSS the
county. with al least 300A of each gender, as well a5 represenlalion from across all demographics.
New Trustee5 undergo training and an induction lo brief them on their legal gbligalions under Charity and Company
Law. the content of the memorandum and articles of association, the committee and decision making processes ol
the Foundation, the strategy and recent financial performance of the charity. Trustees are encouraged lo allend
appropriate exleinal training events where these will facilitate the undertaking of their role.
The Board of Trustees is skills based and is of maximum 12 membeTS in size. To support the full board a Finance,
Risk, Audit & Governance Committee meets al least four limes per year lo review th8 budget, analyse the forecast,
maintain an appropriate and comprehensive risk register, whilst also ensuring all audit and governance work is
compliant.
10-

GLOUCESTERSHIRE CRICKET FOUNDATION
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Organlsational Structura
The operational management of the charity is led by the Chief Executive, who is SUPFXlrted by the Operations
Manager and the Community Development Manager. The performances ol these PDsilions and Ihe charity itself sre
reviewed at Board Meetings and any decisions on remuner8tlon of all staff members are ralilied by the Trusle&s.
Governance
Thè Foundation complies with the Charity Commission and Companies House governanc8 as well as 81 least the
silver tier Df the governance framework of our main funder, the ECB. The County Partnership Agrtsemert {CPAI.
which regulal8S the relationship between the Foundallon and the ECB, has il's largels annually mel, 8nd we are
commilled lo continuing lo meet the CPA standards and work towards the Gold Accreditation Scheme in quarter 101
2025.
Although the locus of the GCF is always lo encourage and enabSe more people lo play cricket. il is important that
the organisalion is well run and financed. These are not aims in themselves bul are crucial to our ability lo carry out
our main job efficlenlly and effectively.
Good governance is about ensuring that we measure the risks we face, which might prevent us from doing our job,
assessing those risk5 and the controls which are already in place. and considering whether further beller
controls are requirèd. We can never eliminate risk ¢omplelely. bul wo can seek lo minimise the chanTrs of an event
occurring, and the damage il might cause if il does occur. Often, the sooner we can recognise that there is a
problem. the better we can tackle it.
We have a sel of processes and controls in place that we believe are proportionate lo the risks and (he scale of our
operations. and we will do our very best lo ensure that GCF is well run and managed, giving reassurance lo our
clients, staff, volunteers, funders and sponsors, suppliers and our other stakeholders. We aim to give people the
confidence to engage with us, 80 that more people can enjoy more cricket. Cricket is good for their mental and
physical health, develops their le¢hni¢81 and social skills and their confidence- we want lo see more people taking
part and help lo remove barriers lo them enjoying our sport.
The ECB now sets their minimum expectations of our governance standards. which are part of our cortracl wlh
them. Three years ago, after our pr8vious County Partnership Agreement I'CPA I submission, ECB said they
'view Gloucestorshlr• Crl¢k•t Foundation as a "leading organisation" In relatlon to lour]
90vernance arrangement$ and pra¢tlces."
They went on lo say, 'Th? Foundation is compllant with all mandatory governaneo r•quiiements
and we aeknowledgè and arè supportive of your efforts to work towards enhanced. be51
practlce go￿rnan¢• arrangoment5."
We aspir@ to the highest standards. not just the bare minimum we can gel away with.
Our FRAG committee regularfy reviews elements of OUT governonoe practice. The CPA, coming into force in
2025, has given us the opportunity lo review the whole of our previous submission. This lime round, ECB will b8
looking more closely al how good governance is embeddecl in the way we think and work as an organisation. They
will be ensuring, among other things, that we are actually doing what we claim lo do in our wrillen procedures. Over
Ihe period from 2025 - 2027, ECB would like every county Drganisation lo achieve their Gold Standard for
governance.
Given the importance w& place on good gDvernance, we are delighted lo have be8n asked lo be thè pli ol county for
the new Gold Stand8rd 8ssessmenl system, and we hope lo be the first lo be awarded.
This has, however, created a significant 8ddition81 workload over a sharply condensed period of lime, and FRAG
wish lo acknowledge the efforts of Steve and his team in preparing lo¥ this. Happily, because good governance
pracli¢e is already ktry lo the work which Steve and his team do, much of the structure is in place ID prepare for this
external audit of oui governance processes in a very short time.

GLOUCESTERSHIRE CRICKET FOUNDATION
TRUSTEES REPORT IINCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEpfEM8ER2024
3 year8 ago, we were asse¥8ed on a￿35 8u¢h as rfsk 8nd finan¢Sal controls, compliance and accounlabilty. This
govamanc4 rriéw wll look more deeply BoBrd cowsithon, skI118, pèrfomanc* a¥ses$menl and training, 8nd
lY)wwe engage uAlh all of wrsiakehoklers.
Havlng ¢onduet$d our itstemal r￿eww8 ar0 ￿)Ident IhaL'
Ourproe*8ses arè approylJtetts the scale and nature ofGCF
We have H hbgh level olcom￿lanCe￿Ih Iho procedures
There have been signlflcanl breaches of any of our rules
We are fin*ndally sound and weAI rnanaged and are an effective and effidenl organtsatlon
We hope and expect lo be as56s6ed as meeung the Gold StaFKlaid.
È aTe not o)mplacent- a conllnuous r8vl8w and Improvo oblectSv8 Is porl of our ￿sk manag8m•nt prot￿8. We
welcorne ECB'S Inuea6ed focus on embedded gDvemance and aim to continue belng a Ipadlng Gounty.
gre a￿ayS looklng for wayglo do thkngs I￿)re effg¢tlv¢ly. gnd wel¢omg Input frcth any ofour 8takeholdar6.
statement of Trusto•8 rasponslblllti
The Trustees, who are alsothe diredors of Glouceslershwe Crid(et Foundallon forihe purpose of companylow, are
re$ponslble for prepafing the Trustees Report and th8 financlal Btalements in accordance with applicable18w and
United KingdomAccounling StsndaTd8 Ojnited KFngdom GenerallyAccepled Accounting Pr8clic&l.
Company law r8qulr85 the Trustèes lo proparè ffinandal statèments forear* ffinan¢ial year which a true and fair
ew of the stat6 of affalrs of the Foundallon and of the l¥Komlny resource8 and appllcauon of resowcas. Induding
the hcome and expendllure, of the ehartlatAe Company lor that year.
In preparing these fin3n(ial statements, the Trustees are Tequffed to..
. selecl 8uilable a￿OUntIng Folioes and then apply them cA)n￿Sten1y.
- ob$etve the method8 and prIn￿pIeS in the Charllles SORP..
- make judgements and eBlimales that are reasonable and pnjdenl., 8nd
prepare the financial Slalèments on Ihe golThJ concern basls unless It 1$ Inapproprlal¢ lo pwsurn that th8
Fwndalian will o)nlinua In opgr8lion.
The Trustees arè responslblè fdr kèeping adequate accounting records that dredo$e with Te8¥ongble a¢vJr8¢y al
any the financial posllion of Ihe Found81ion and enable them lo en8urv th81 th8 financla18lalemenls comply
th the Compani88 Act 2006. They are also respon￿ble for 5afrguarding the as￿1$ olthe Fwnd81ion 8nd henco
forta￿n0 ￿88cMable slep$ for the prevention and detection of fraud and olhor Irregularili&$.
Auditor
In accordance with the companvs artidos, a regolution propo￿ng that BK Plus Audll Llmil*d bts ￿ppo￿nIe￿
8uditor of the (x*npany w511 be Nlt ttslheAnnual General Meeting.
Dls¢10$urè of Inlormatlon 10 audltor
Each of the Trustsès has confirrned that theTe Is no Infolmallon of which Ihoy are ow•r¢ ￿1¢h 1$ ￿8Vant to Iha
audit, bul Df whic*} the 8udltor Is un8w#rè. Tttey have further confimied Ihat they have taken approprkgle step$ lo
Identlfy such relewJnl infom)atlon and lo $918￿18￿ that the auditor is awaro of such Information.
The Trustees r¢portwas approved by the BOS￿ ol TTU8te86.
Date".
Is (LiJtr/
12-

GLOUCESTERSHIRE CRICKET FOUNDATION
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF GLOUCESTERSHIRE CRICKET FOUNDATION
Oplnlon
We have audited the financial slalemenls of Gloucestershire Cricket Foundation {Ihe 'Foundalion'l for the year
ended 30 September 2024 which comprise the statement of financial a￿1vIlle$. the slalemenl of financial PDsilion,
the statement of cash flows and notes lo the financial slalemenls. incluoling significant accounting policies. The
financial reporting framework that has been applied in Iheif preparation is applicable 18w and United Kingdom
Accounting Standards, including Financial Reporting Standard 102 The Fin8nci81 Reporting Standard applicable in
the UK3ndRepublic oflrelandluniled Kingdom Generally Accepted Accounting Praclicel.
In our opinion, the financial slalemenls..
give a true and fair view ol the slat@ of tha charitable company's affairs as at 30 September 2024 and of ils
incoming rosources and application of resources, induding its income and expenditure. for the year thén
ended.,
have b&en prop8rly prepared in accordance with United Kingdom Cenerally Accepted ABcounling Practi￿-
and
have been piepared in accordance with the requirements of thè Companies Act 2DO6.
Basis for opinlon
We conducted our audit in accordance with Inlernalion?I Standards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit 01
Ihe financial 51alements s&ction of our report. We are independent of the Foundation in accordawe with the ethical
requirements that 8re relevant to our audit of the financial slalemenls in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these Tequiremenls. We believe
Ihal the audit evidence we have obtsined is sufficient and appropriate to provide a basis for our opinion.
Coneluslons ralating to going concern
In auditing the financial slalemenls, we have concluded that the Trustees use of the going concern basis ol
accounting in the p¥eparalion of the financial slalements is 8pproprial8.
Based on the work we have performed. we have not identified any material uncertainties relating lo events or
conditions that. individually or collectively, may cast significant doubl on the Foundation's ability to continue as a
going concern for a period of al least twelve months from when the financial slalemenls are aulhorised for issue.
Our responsibilities and the responsibilities of the Trusle6s with respect lo going concern are describéd in the
relevant saclions of this rèport.
Other information
The other information comprises the information included in the annual Feport othei Ihan the fi.na￿la4 slalements
and our auditor's report Ihereon. The Trustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other information and. except to the exlenl
otherwise explicitly slated in our report, we do not express any torm of assurance conclusion Ihereon. Our
re5ponsibilily is lo read tho other information and, in doing so, consider whether the other information is materially
inconsislenl with the financial slalemenls or our knowledge obtained in the course of the audit, or otherwise appears
lo be n78l&rially misslaled. If we identify such material inconsistencies or apparent material misslalemenls, we are
requlred to determine whelh&r this gives rise lo a material misslalemenl in the financial sl&temtsnls themselves. If.
based on the work we have performed, we conclude that there is a material misslalemenl of this other information,
we are required lo report that fact.
We have nothing lo report in this regard.
Oplnlons on other matters prescribed by thè Companles Act 2006
In our opinion. based on the work undgrtak8n in th8 course of our audit..
the information given in the Tru51ees ieport for the financlal year for whlch the financial statements are
prep8red, which includes the directors. report prepared for the purposes of company law, is consislenl with the
financial slalemenls., and
the directors, report included within the Trustees repDrt has been prepared in accordance with applicable legal
requirements.
13-

GLOUCESTERSHIRE CRICKET FOUNDATION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF GLOUCESTERSHIRE CRICKET FOUNDATION
Matters on whleh we are requlred to report by exception
In the light ol the knowledge and understanding of the Foundation and ils envlronmenl obtained in the course of the
audit, we have not Identified material misstatements in the directors, report included within the Trustees Teport.
We have nothing lo report in respect of the following mallers in relallon to which the Companies Act 2006 requires
us lo report lo you if, in our opinion..
arlequale accounting records have not been kept, or returns adequate for our autjil hav8 not been receiv¥d
from branches not visited by us.. or
the financial slalemenls are not in agreement with the accounting records and returns., or
certain disclosures of trusl6es' remuneration specified bylaw are not Made., or
we have not received all the information and explanations we require for our audit; or
the Trustees were not enlilled lo prepare the financial slalemenls in accordance with the sm811 companies
regime and lake advantage DI the small companies. exemptions in pieparing the Trustees report and from the
requirement lo prepare a strategic report.
Responslbllltles ol Trustees
As explained more lully in the statement of Trustees responsibilities, the Trustees, who are also the directors Df the
Foundation for the purpc)se gf company law, are responsible for the preparation of the financial slalemenls and for
being satisfied that they give a true and fair view, and for such intern81 control as the Trustees determine is
necessary lo enable the preparation of financial ststements that are free from material misslalemenl. whether due
lo fraud or error. In preparing the financial slaleménts, the Trustees are responsible for assessing the Foundalion's
ability to conllnue as a going concern, disclosing, as applicable, mallers related lo going concèrn and using the
goirTrg concern basis of accounting unless the Trustees either inltsnd lo liquidate the charitable company or lo Cease
operations, Dr have no realistic allernalive bul lo do 50.
Audltor's responslbllltl•$ for the audlt of the flnanclal statements
Our objectives are lo obtain reasonable assurance about whether the financial slalements as a whole are free from
material misslalemenl, whether due ID fraud or error, 2nd lo issue an audilorfs report that includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in aCCorda￿ce
with ISAS IUKI will always delecl a m4lerial misslalemenl when il exists. Misslalemenls can arise from fraud or
error and 8r8 considered material if, individually Dr in the aggregate, they could reasonably be expected lo Influ8nce
the economic decisions of users taken on the basis ol these financial slalemenls.
Owing lo the inher8nl limitations of an audit, Ih8re is an unavoidable risk that, despite us planning and performing
our audit in accordance with auditing standards, one or more material misslalements in the financial statements
may have gonÉ undelecled by c>ur audit. As with any audit, there is a high risk that irregularities and fraud will go
undelecled where they involve matters such as misrepresenlalions from management, collusion, delibeiale
omissions and override ol controls. It is not the role of the auditor lo prevent non-compliance and we cannot be
expected to delecl every instance of non-compliance wlh all laws and regulations.
In identifying and assessing risks of material misstalemenl in respect of irregularities, including fraud and non-
compliance with laws and regulations, our proceduTes included th8 followng..
enquiries of management including a pre audit meeting.,
obtaining and reviewing sUPPOrting clocumenlalion of pollcles concernlng the laws and regulations
applicable lo the business.,
understanding how the company complies with ils regulatory framework by making enquiri85 of
managemenl.,
considering th? Gullure inherent in the company and whelher this represent8 a culture of hL)ne8ty and
elhi¢al behaviour with a strong emphasis of detection and prevention of fiaud.
14

GLOUCESTERSHIRE CRICKET FOUNDATION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF GLOUCESTERSHIRE CRICKET FOUNDATION
We assessed the susceplibilily of the company's financial slalemenls lo malerlal misslalement and consi(ferèd how
fraud might occur. The audit procedures performed includèd, bul were not limited lo..
chaSlenging management assumptions and eslimales.,
identifying anrl lesling unusual journal èntries.,
assessing how the relevant laws and regulations hav& been wmplied with and noting any instances of non
compliance.,
reviewing the financial slalemenls for Complian￿ with relevanlAccounling Slan(fards and accounting
legislation applicable to a small company.,
• considering how those charged with governance have addressed the possibility of an override of
essential controls or other influence over the financial reporting processes.
In addition, we also considered other non financial laws relevant lo the company. These do not ne￿SSarilY have a
direct influence on the financial slalemenls but might affect the company's ability lo operate.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. https'.11
w￿.fr¢.Org.￿klaU￿1lorsiesponslb1lI1les. This description forms part of our auditor's report.
Other matters
The Comparative figures were not audited.
Use of our report
This report is made solely to the charilable company's members, as a body, in accordance wllh Ch8pler 3 of Part 16
of the Companies Act 2008. Our audit work has been undertaken so that we might stale lo the charital￿e company's
members those mallers we are required lo slate lo them in an auditor's rsport and IDr no other purpose. To the
fullest extent peimilled by law, we do not accept or assume responsibility lo anyone other than the charitable
company and the charitable company's members as a body, for our audit work, for this report, or for the Dpinions we
have formed.
Roger Downe5 FCA (Senior Statutory Auditor)
lor and on bohall ot BK Plus Audit Llmited
18 February 2025
6 Manor Park Businèss Cénlrè
Mad(enzie Way
Chèllenham
Gloucestershire
GL51 9TX
Chartered Certiried Accountants
Statutory Auditor
15-

GLOUCESTERSHIRE CRICKET FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Unrestr4Ct Restricted
Total Unrestrlct Re$trlGted
Total
funds
2024
funds
2024
funds
2023
funds
2023
2024
2023
Notes
Income from:
Chaiilable activities
Investments
698,946
6,024
407,308 1,106,254
6,024
359,492
5,260
585,224
944.716
5,260
Total In¢omo
704,97D
4D7,308 1,112.278
384,752
585.224
949,976
Expenditure on:
Charitable aclivilie5
819.341
251,872 1,071,213
388,801
02,890
989,691
Total exp•ndltur•
819,341
251,872 1,071,213
386,801
602.890
989,691
Not incomel(expendlture)
11f4,3711
155.436
41,065
122,0491
117,6661
139,7151
Transfers belween
funds
151,104
1151.104}
12,770
{12,7701
Net movement in
funds
36,733
4,332
41,065
19,2791
130,4361
139,7151
Rè¢on¢lllation of funds:
Fund balances 211 October
2023
367,101
80,245
447,346
376,380
110,681
487,061
Fund balances at 30
September 2024
403,834
84,577
488,411
367,1 C11
80,245
447,346
The slalemenl of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing aclivilies.
The notes Dn pagtss 19 to 29 form part of these financial $181emenls.
16-

GLOUCESTERSHIRE CRICKET FOUNDATION
STATEMENT OF FINANCIAL POSITION
ASAT 30 SEPTEMBER 2024
2024
2023
Notes
Flxed assets
Tangible assets
11,319
11.825
Cutront ass¢t$
Debtor8
Cash at bank and in hand
q2
97,243
489,621
101,653
440.088
567,Q64
541.741
Cr•dltors: amounts falllng due
wlthin ono yoar
44
189,972}
{106.2201
N•t currènt assets
477,092
435.521
Total as$ots l•sB current liabllltles
488,411
447,346
Thg of the Foundatlon
Rgslricled irKome funds
Unreslricled funds
84,577
403,834
80,245
367,101
17
488,411
447,346
Tha notes on pages 1910 29 form part of these financ4al statem
Inanual slalemenl$ WTe approved by lh8 Trusl888 0
A Shield
Trustee
Company registratlon numbor07155137 IEngland and Wale$l
17-

GLOUCESTERSHIRE CRICKET FOUNDATION
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
2024
2023
Notes
Cash flows from operatlng aCti￿tIeS
Cash generated IromllabsDrbed by)
operations
20
23.112
151,5091
Inv•stillg a¢tivities
Purchase of tangible fixed assets
Proceed5 from disposal of lan9ible fixe
assets
Investment iricome receivert
12,7541
16,5701
1,799
5,2D1
8,024
Nèt cash gènèratèd from investlng
activitles
3,270
430
Net cash generated from flnanclng
activitios
Net In¢rèasel(decrease) in cash and cash
oquivalents
26,382
151,0791
Cash and cash equivalents al beginning of year
440,088
491,167
Cash and cash equlvalents at end of year
4e6,47D
440,088
Rolaling to:
Cash al bank and in hand
Bank overdrafts included in creditors payable
wllhln one year
489,821
44r),088
(3.3511
The notes on pages 19 10 29 form part DI these financial slalements.
16-

GLOUCESTERSHIRE CRICKET FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accounting policlos
Charlty Informatlon
Gloucestershire Cricket Foundation is a private company limited by guarantee incorporated in England and
Wales. The registered office is The County Ground. Nevil Road, Bristol, Avon, BS7 9EJ, England.
1.1 A¢¢ountlng conventlon
The financial statements have been prepared in accordance with the Foundation's governing document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic ol
Ireland" and the Charities SORP 'Accounling and Reporting by Charities.. Slalement of Recommended
Practice applicable to charities preparing Ihtsir accounts in accordance wilh the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021" The Foundation is a Public Benefit Entity as defined
by FRS 102.
The financlal slalemenls are prepared in sterting, which is the functional currency of the FDundalion. Monetary
amounts in these financial slalemenls are rounded lo the nearest £.
The financial slalemenls have been prepared under the historical cost convention. The principal accounting
policies adopted are sel out below.
1.2 Charltable tunds
Unreslricled funds can be used in aceord8nce with the char¢lable objective8 at th6 discretion of the trustees.
Reslricled funds can only be used for parlicular reslricled purposes wlhin the obj&¢ls of the charity.
Reslriclions arise when specified by the donor Dr when funds are raised for particular reslricled purposes.
AllhDugh restricted fund income is often received in an accounting period ahèad of the expendilLJrè for which il
has been raised. il is trèated in accordance with the re￿gnitIon rules for income in the note sel out abov8.
Further explanatlon of the nature ancl purpose of each fund is included in the notes lo the financial
slalemenls.
1.3 Income
Income is included in the Slal8menl of Financial Aclivilies when the charitable company becomes enlilled lo
the income. the Iruslees are virtually certain they will receive the money and monetary value Can be measured
with sufficient reliability, iriespeclivè of when the expenditure for which il has been raised will bo incurred.
Income from government and other grants is recognised when the charitable company has enlillem@nt to the
funds, any performance conditions 8llached lo the grants have been mel, il 15 probable that the income will be
received, the amount can be measured reliably and il is not deferred.
Interest on funds held on deposit 18 inclLJded when receivable and the amount can be measured reliably by the
charity., Ihis is normally upon notification of the interest paid or payable by the bank.
1.4 Exp•nditura
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation commilling the
charlly to that expenditure, il is probable that a Iransler of economlc benBfils will be required in settlement and
the amount of the Dbligalion can be measured reliably. Expenditure is 8CCOLJnted for on an accruals basis and
has been classified undér heaéings that aggregate all cost related to the category. Where costs cannot be
directly atlrlbuled to particular headings they have been allocated lo activities on a basis consislenl with the
use of resources.
The charity is not registered lor VAT and consequently cannot recover any VAT that is charged to it. The Cost
of Irrecoverable VAT is included within the cost heading lo which il relates.
1.5 Tangible fixod •$s•ts
Tangible fixed assets are initially rneasured al cost and subsequently measured at cost or valuation, nel ol
depreciation and any impairment losses.
19-

GLOUCESTERSHIRE CRICKET FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Aceoumting policies
Icontlnued)
Depreciation is recognised so as ID Wtile off the cost or valuation ol assets less their residual values over their
useful lives on the following base5'.
Computer equipment
200kn on cost
The gain Dr loss arising on the disposal of an asset is delemiined as the difference between the sale proceeds
and the c8rrying value of the asset, and is recognised in th8 slalemenl of financial aclivilies.
Individual ass8t purchas8s cosling18ss than £1,000 are wrillen off as expenditure in the year of acquisition.
Crltlcal ac¢ountlng gstlmalo$ and Judgoments
In the application ol the Foundation's accounting policies, the Trustee5 are required lo rnake judgements,
esllTnales and assumptions about the carrylng amount of assets and Ilabllilies Ih8t are not readily apparent
from other sourees. The eslimales and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these eslimales.
The eslimales and LFnderlying assumptions are reviewed on an ongoing basis. Revisions lo accounting
e51imales are recognised in the period in which the estimate is revised where the revision affects only that
pefiod, or the period of the revision and future periods where the revision affects both current and future
peiiods.
Income from charltable actlvltles
Unr•strl¢t R•strl¢tod
Total Unrestrict Restricted
ed
funds
2023
Total
funds
2024
funds
2024
fund5
2023
2024
2023
Incomo from Charitable
Activities
Subscriptions and
sponsorship
GYC and Indoor Cricket
GCB Schools Education
Offer
Grants
All Stars income
Kwick Cricket
Wicketz income
Disability and other
income
59,834
9Q,37f
59,834
1oe,091
63.073
80,334
63.073
93.934
15,720
13.600
17,928
392,349
30,369
5.328
17,928
646,817
30,369
5,328
77,798
14,010
89,155
15.135
2,442
14,010
579,084
15,135
2,442
46,615
254,468
489,909
77.798
46.615
52,016
59,322
111,338
33,716
35,100
68,816
648.195
407,308 1,055,503
297,865
585,224
883,089
20-

GLOUCESTERSHIRE CRICKET FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Income from ¢harltabl• actlvltles
(Continued)
P•rformance related Brant5 an•ly$ls
Grant5
2024
Grants
2023
England and Wales Cricket Board
Chance lo Shine
The ACE Programffle Charity
Chellenham Borough Council
Age UK
386,422
150,929
101,282
8,184
376,681
153,237
44,674
4,472
646,817
579,064
Income from investments
Unrostrlct Unrestrlct
ed
funds
2024
funds
2023
Interest receivable
6,024
5,260
21

GLOUCESTERSHIRE CRICKET FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Expendlture on charltable actlvltles
Charitabl• charltabl•
actlvltles
a¢tlvltlas
2024
2023
Dlrect costs
Staff costs
D6precialion
Sundries
Compuler costs
Website costs
Cost of meetings
Rent and office costs
Insurance
Telephono
Postage and slalionery
Office equipment lease
Bank charge5
Direct Cricketing costs
541,451
3,2eO
6,455
6,099
761
1,521
72,902
2.500
14,703
413
2,623
2,921
463.616
456,450
2.388
10,038
6,244
895
2,178
9,928
10,848
12,174
878
2,781
1,985
462.623
1,059,225
979,406
Sharè of support and govornart¢o ¢osts (s¢e note 6)
Gc>vernance
11.988
10,285
1,071,213
989.691
Analysls by fund
Unreslricled funds
Reslrieled funcEs
819,341
251,872
386,801
602,890
1,071,213
989,691
Support costs allocated to activities
2024
2023
Governance costs
11.988
10,285
Analysed between:
Charitable activities
11,988
10,285
-22-

GLOUCESTERSHIRE CRICKET FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Support costs allocatod to a¢tlvltlas
IContinu•d)
2024
2023
Governance costs comprlse:
Audit fees
Accounlan¢y
Tax on interest received
7.620
4.368
10,344
159)
11.988
10,285
Net movement In lund5
2024
2023
The nÈl movement in funds is staled after chargingllcredilingl..
Fees payable for the audil of the charity's financial statements
Depreciation of owned 18ngible fixed assets
7,620
3,260
2,388
Trustees
None of tha Trustees lor any persDns connected with them) received any remuneration or benefits from the
Foundation during the year.
Employees
The average monthly nLtmber of employees during the year was..
2024
Number
2023
Number
35
37
Employment costs
2024
2023
W&ge5 and 5alarie5
541,451
454,851
The number of employees whose annual remuntsralion was more than £60,000
is as follows..
2024
Number
2023
Number
£70,000 10 £80.000
-23-

GLOUCESTERSHIRE CRICKET FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Employees
(Contlnuedl
Remuneration of key management personnel
The remuneralion ol key management personnel was as follows..
2024
2023
Aggregate compensation
75,700
73,111
10 Taxation
The charity is exempt from laxalion on ils activities bocau8e all ils income is applied for charitable purposes.
11 Tangible fixed assets
Comp¥t•r
e4ulpment
Cost
Al 1 October 2023
Additions
15,434
2,754
AI 30 September 2024
18,188
Depreclatlon and Impalrmemt
Al 1 October 2023
Depreciation charged in the year
3,609
3.260
AI 30 September 2024
6.869
Carrylng amount
AI 30 September 2024
11.319
At 30 September 2023
11,825
12 Debtors
2024
2023
Amounts falling duo wlthln one year:
Trade debtors
Other debtors
Prepayments and accrued income
81.959
6,924
8,360
88,716
4.953
7.984
97,243
101.653
-24-

GLOUCESTERSHIRE CRICKET FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
13 Loans and overdfafts
2024
2023
Bank overdrafts
3.351
Payable within one year
3,351
14 Cradltors: amounts falling dug within one year
2024
2023
Notes
Bank overdrafts
Other laxalion and Social security
Deferied income
Trade creditors
Other creditors
A¢¢ruals
13
3,351
13,019
2,926
16,135
16,648
37,893
12,041
3,902
29,e28
19,508
40,941
15
89,972
106,220
15 D•f•rr•d Incom•
2024
2023
Other deferred income
2,926
3,902
Deferred income is included in the financial slalemenls a8 follows-.
2024
2023
Deferred income is included within..
Current liabilities
2,926
3,902
Movements in the year..
Dèlérréd income at 1 October 2023
Released from previous pèriods
Resources deferred in the year
3,902
(136,5781
135,602
1,738
89,079
186,9151
D8ferr8d incom8 3130 September 2024
2,926
3,902
-25-

GLOUCESTERSHIRE CRICKET FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
16 Restrtcted funds
The reslri¢led funds of the charity COmPTise thè unexpended balances of donations and gran15 held on trust
subject lo specific CDnrlilions by donors as lo how they may bts used.
At1
O¢tober
2023
In¢omlng Resources
r•sourc•s
expended
Transfers
At30
Septombor
2024
Make CrickelAcce88ible
Participation Pathway
Women & Girls Development
Workforce Development
Performance Pathway
Club & League DÈvèlopmenl
245,456
152,058
1189,4031
{53,5751
{33,4291
{97,3531
{10,0411
111,7031
5,000
13,5781
22,624
6,003
4,873
1Q,041
47,698
14,955
2,678
35,995
1 9,955
9,794
{8,8941
80,245
407,308
1251,8721
(151,1041
84,577
Previous year:
At1
O¢tob•r
2022
Incoming Resources
resources
expended
Tran51ers
At30
September
2023
Make CrickelAccessible
Participation Pathway
Women & Girls Development
Workforce Developm8nl
Performance Pathway
Club & League Oevelc)pmenl
25,222
4,773
18,528
41,450
15,054
7,654
170,073
229,D83
88,021
17,711
17,743
62,593
(217,3041
(206,5501
140,8151
133,9131
122,7981
181,5121
22,009
122,4331
153,6931
22,450
4.954
13,943
4,873
10,041
47,698
14,955
2,678
110,681
585,224
(602,8901
112,7701
80,245
26-

GLOUCESTERSHIRE CRICKET FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EIVDED 30 SEPTEMBER 2024
16 Restricted fund5
(Continued)
The reslr(cled funds are in iespecl of..
Make Crleket Aceèsslble
Our aim as a charity is lo give more people the opportunity lo engage with cricket more often. We musl
ensure the gam8 is accessibl8, sustsinable and supports the harder-lo-reach communities. The work in this
space supports people from low so¢io economic groups, those wlh a disability, those in rural or urban areas
that hav8 different challenges and those who ar8 simply seen as being al a dis8dvantag&, Il's about taking
cricket lo communities rather than through the normal method of ¢rickel clubs.
Partlclpation Pathway
The pathway is constructed and designed lo ensure that people of all ages and abilities have the opportunity
lo p18y the game 81 a level that is right for them. This area of work includes around the ye8r supp(rt and
delivery in primary, secondary and SEND schools, as well as Ihe support and delivery of the National
Programmes, All Stars and Dynamos Crlcket.
Women & Glrls Development
A decade ago cricket was very much seen as 8 Sport lor males, whereas now11 Is very much a sport lor both
sexes. The growth of the women and girls, game in Gloucestershire has been sizeable with the county now
boasting over a third of ils clubs having women and l 01 girls, secllons. This sees the Foundation developing
standalone junior and senior pathways for the sport, girls only delivery in schools, cricketing facilities that are
welcoming and inclusive as well as a pathway that will support players lo the very top.
Workforce Development
Cricket cannot operate without volunteers, officials, ground staff and coaches, they are quite simply the most
important people in our sport. The work of the Foundallon aims lo provide support, mèntoring. Iralning and
ongoing education lo help and ofevelop those people who do so much for OUT Sport. In an annual cycle this will
include running over 50 courses foT club volunteers alone. which is then supplemented for the support ol
teachers. young leaders and other key largel groups.
Porformanca Pathway
Developing homegrown lalenl through a well-resour¢ed performance pathway is important for two main
reasons,. 1111 en8bles people to reach their potential and to hopefully become first class cricketers, 2) 11
creates a greater foundation for cricket in the county. The Foundation lead the Women and Girls, Elile
Pathway, as well as the pathway for Disabled alhleles, This is offered for people from U11 through lo
adulthood.
Club & League Development
Clubs and Leagues are at the heart of the recreational game. Our aim over the next 5 years is lo ensure that
Ihtsre is a thriving network with a variety of opportunities lo play the version that they want and ￿ will do Ihis
by offering le8gue, compelilic>n and play opportunities across the COLJnly for all. This includes slruclured
activity for juniors, women and girls,, adults and seniors, both indoor and outdoor. This area of work also sees
us support clubs lo develop their facilities, both fino Iijrf, practice and buildings,
-27-

GLOUCESTERSHIRE CRICKET FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
17 Unrestricted funds
The unreslricled funds of the charity comprise the unexpended balances ol donations and grants which are
not subject lo specific conditions by donors and grantors as lo how they may be used. These include
designated funds which have been sel aside out ol unreslri¢led funds by the Iruslees for spe¢ili¢ purposes.
Atl
Octobey
2023
Incoming Resources
resources
expended
Transfers
At30
September
2024
General Fund
367,101
704,970
1819,341}
151,104
403,834
Pr•viou$ yoar:
At1
Incomlng Resourcos
October re50UTCeS
expended
2022
Transfers
At30
September
2023
Genera5 Fund
Designated.. Facility Strategy
Designated.. Apprentice
353,38
12,OOCI
11,000
364,752
1363,8011
112,0001
111,0001
12,770
367,101
376,380
364.752
{386,8011
12,770
367,101
The designated funds are in respect of..
Faclllty Strategy
Funds from the EW Cricket Trust for the preparation of a strategy for 2023 onwards.
Apprentice
Funds from the Gloucestershire Cricket Trust allocated lo the employmenl of an appTenlice.
Transfers betwetrn funds
Transfers are made between restri¢18d and unrestricted fund5 al the end ol svery accounting period in cases
where..
il the activity of the reslricled fund ha5 Gome lo an end and there is an unspent balance that Is not repayable
lo the funderls). when the surplus is transferred lo unreslricled funds., and
ill the restricted funé is In deficit and has either come to an end or there is no prospect of a wrplus In 8 181er
period. when the deficit is eliminated by transfer from unreslricltsd funds.
-28-

GLOUCESTERSHIRE CRICKET FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
18 Analysls of net assets between lunds
Unrestrlcte Restricted
Total
funds
2024
fund5
2024
2024
At 30 Sapt•mbar 2024:
Tangible Éssels
Current assetsllliabillliesl
11,319
392,515
11,319
477,092
84,577
403,834
84,577
488,411
Unrestrlcte Restrlcted
Total
funds
2023
funds
2023
2023
At 30 S•ptamb•r 2023:
Tangible assets
Cuirenl asselsllliabililiesl
11,825
355,276
11,825
435,521
80,245
367,1 D1
80,245
447,348
19 Rolat•d party transactlons
There were no disclosable related party transactions during the year12023 - none).
20 Cash gon•rat•d froml{absorbed by) opeyatlons
2024
2023
SurplLJslldelicitl for the year
41.065
(39,71 $1
Adju5tment5 for:
Investment income recognised in s181emenl of financial activities
Depreciation and impairment of tangible fixed assets
16,0241
3.260
15,2601
2,388
Movements ift woyklng Capital:
Decreasellincreasel in deblDrs
IDecreasellincrea5e in creditors
IDecrea8elIinc￿88e in dèferred income
4,410
118,6231
19761
118.3761
7.290
2,164
Cash genèrated froml{absorbed by} oparatlons
23,112
151,509}