**CHARITY NUMBER: 1197313**
## **CHURCHILL CRICKET CLUB CIO**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023**
## **CHURCHILL CRICKET CLUB CIO**
## **CONTENTS**
## **Page**
|1|to 3|Report of the trustees|
|---|---|---|
|4||Statement of financial activities|
|5||Statement of financial position|
|6|and 7|Notes to the Financial Statements|
## **CHURCHILL CRICKET CLUB CIO**
## **Report of the Trustees for the year ended 30 September 2023**
The trustees present their report and financial statements of the charity for the year ended 30 September 2023. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.
## **Objectives and Activities**
The objects of the CIO are the advancement of amateur sport by promoting the community participation in healthy recreation, for the benefit of the residents of Churchill, Somerset and the surrounding area, by (A) the provision of facilities for playing cricket;(B) encouraging and developing where possible the cricketing skills and knowledge of senior and junior members.
## **Achievements and Performance**
All the charity's trustees have had regard to the Charity Commission guidance on public benefit when exercising their powers and duties.
This season the club continued to expand the junior and ladies sections. Junior cricket coaching sessions were held during the winter months in indoor nets and outdoor coaching and matches were held from April until the end of the school term in July. Both boys and girls took an active part in training and matches. The training was run by qualified coaches and the club paid for training courses for new coaches so that we now have 5 fully qualified instructors.
Over 70 juniors took part in the training sessions at under 7,9,11 and 13 age groups and the under 11 and 13 teams played competitive cricket in the North Somerset Youth Cricket League where the under 13's finished 15th and the under 11's finished 9th in their respective leagues. The trustees expect that these groups will continue to play in the 2024 season as the juniors showed great enthusiasm for the game and were supported by many parents and volunteers. The trustees are grateful to all those who helped in organising the matches and taking the juniors to away games, which gave them the opportunity to play at new grounds.
At the end of the season there was an awards day at which every child who had participated received a medal and top performers received an additional award. An entertaining match was arranged betweed the youngsters and their parents which probably ended in a draw, but no one was quite sure and much fun was had by all.
Another success of the season was the ladies team which for the first time played league matches and finished 3rd in the Somerset Women's and Girls' competition Division 3 North. As the team was only formed in 2022 this was a great achievement, which was recognised at the club's Annual Dinner when members of the Ladies team received awards for their contribution to the club's success.
The men's first and second X1's had mixed fortunes in the Somerset Cricket League during the 2023 season, which was unfortunately badly affected by the weather. This resulted in an unusually large number of league fixtures being cancelled, but when we did get to play there were some exciting matches.
The club has fully implemented the ECB Safe Hands and ECB Anti-discrimination policies and the trustees thank those volunteers who helped with this.
Club membership continued to grow with over 40 senior members and 66 junior members together with parents and volunteers. The trustees are very grateful to all those who volunteered their assistance throughout the season.
Page 1
## **CHURCHILL CRICKET CLUB CIO**
## **Financial Review**
The financial information for the year 30 September 2023 is set out in the attached accounts.
The trustees are pleased to report a surplus for the year of £716, which will be carried forward to finance future projects.
The trustees are confident that the trust is in a position to remain a going concern.
## **Reserves**
The trust manages its operations in a way to ensure that it has sufficient cash to run day-to-day activities. In planning for the future the trustees aim to have at least enough cash available to cover 6 month's regular costs
## **Structure, Governance and Management**
The charity is governed by a constitution registered on 31 December 2021 and constituted as a Charitable Incorporated Organisation (CIO).
The trustees were appointed on the registration of the charity and retired at the first annual general meeting held on 15 January 2023. All trustees were re-appointed at the annual general meeting. In accordance with the club's constitution 2 trustees must retire by rotation at the next annual general meeting but they may stand for reelection.
The trustees are: Jeffrey Lenton ( Chairman) Edgar Harvey ( Treasurer) Michael Legg Ian Chadwick Jonathan Fowle
## **Reference and Administrative Details**
Churchill Cricket Club CIO Charity No: 1197313
## **Address**
The Recreation Ground, Ladymead Lane, Churchill, North Somerset BS25 5NH
Page 2
## **CHURCHILL CRICKET CLUB CIO**
## **Trustees' Responsibilities in Relation to the Financial Statements**
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards ( United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for the period. In preparing the financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the applicable Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011,the applicable Charities ( Accounts and Reports) Regulations, and the provisions of the constitution. They are also responsible for safe guarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for maintenance and integrity of the charity and financial information included on the charity's website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
Approved by the trustees and signed on their behalf by
J Lenton Chair of Trustees 20 November 2023
Page 3
## **CHURCHILL CRICKET CLUB CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2023**
|**Notes**
**Income from**
Donations and grants
2
Players donations
Members subscriptions
Players match fees
Club lottery
Sale of equipment
Junior nets
Junior funday
Bank interest
**Total**
**Expenditure on :**
Raising funds - fundraising
Direct expense
Charitable Activities - facility running expenses
Direct expense
Groundsman's equipment and pitch repairs
Practice net
Playing equipment
Depreciation of equipment
IT Equipment
Cricket balls
Trophies
Player training
Coaching courses
Subscriptions and fees
Electricity
Insurance
Legal fees
Sundry
**Total**
**Net income for the year**
**Net movements in funds**
Surplus for the year
Fund balances carried forward at
30 September 2023
Fund balances at 30 September 2022
Donation from Churchill Cricket Club|**Restricted Unrestricted**
**Total**
**Restricted Unrestricted**
**Total**
**Income**
**Income**
**Income**
**Income**
**Fund**
**Fund**
**Fund**
**Fund**
**£**
**£**
**£**
**£**
**£**
**£**
-
5878
5878
-
6,190
6,190
-
-
-
1,663
6,125
7,788
-
-
-
-
240
240
-
1795
1795
-
1,350
1,350
-
2330
2330
-
3,434
3,434
-
835
835
-
568
568
-
550
550
-
200
200
-
300
300
-
290
290
-
-
-
-
100
100
-
14
14
-
-
-
**Year ended 30 September 2023**
**Period from 31 December 2021 to 30**
**September 2022**|**Restricted Unrestricted**
**Total**
**Restricted Unrestricted**
**Total**
**Income**
**Income**
**Income**
**Income**
**Fund**
**Fund**
**Fund**
**Fund**
**£**
**£**
**£**
**£**
**£**
**£**
-
5878
5878
-
6,190
6,190
-
-
-
1,663
6,125
7,788
-
-
-
-
240
240
-
1795
1795
-
1,350
1,350
-
2330
2330
-
3,434
3,434
-
835
835
-
568
568
-
550
550
-
200
200
-
300
300
-
290
290
-
-
-
-
100
100
-
14
14
-
-
-
**Year ended 30 September 2023**
**Period from 31 December 2021 to 30**
**September 2022**|
|---|---|---|
||0
11702
11702
1,663
18,497|20,160|
||-
-
-
-
-
-
3437
3437
-
2,728
-
-
-
-
1,799
1663
323
1986
-
380
-
1173
1173
-
-
-
673
673
-
-
-
488
488
-
438
-
455
455
-
264
-
-
-
-
860
-
450
450
-
-
-
250
250
-
140
-
1143
1143
-
173
-
696
696
-
334
-
-
-
-
1,188
-
235
235
-
204|-
2,728
1,799
380
-
-
438
264
860
-
140
173
334
1,188
204|
||1663
9323
10986
-
8,508|8,508|
||-1663
2379
716
1,663
9,989|11,652|
||1663
9989
11652
-
-
-1663
2379
716
1,663
9,989|-
11,652|
||-
12368
12368
1,663
9,989|11,652|
Page 4
## **CHURCHILL CRICKET CLUB CIO**
## **STATEMENT OF FINANCIAL POSITION**
## **AS AT**
## **30 September 2023**
|**Notes**
**Restricted**
**Funds**
**Unrestricted**
**Funds**
**Total Funds**
£
£
£
**Fixed Assets**
Tangible assets
3
-
4692
4692
**Current Assets**
Cash at bank
-
8,421
8,421
**Creditors: Amounts falling due within one year**
-
745
745
**Net Current Assets**
-
7,676
7,676
**Total Assets less Current Liabilities**
-
12,368
12,368
**Total Net Assets**
-
12,368
12,368
**Funds of the Charity**
Unrestricted Funds
-
12,368
12,368
Restricted Funds
4
-
-
-
**Total Funds**
-
12,368
12,368
E J Harvey (Treasurer)
Approved on 20 November 2023
**2023**
J Lenton ( Chairman)|**2022**
**Total Funds**
£
-|
|---|---|
||12891|
||1239|
||11652|
||11652|
||11652|
||9989
1663|
||11652|
|||
Page 5
## **CHURCHILL CRICKET CLUB CIO**
## **NOTES TO THE FINANCIAL STATEMENT**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2023**
## **1 Accounting Policies**
Basis of preparation and assessment of going concern
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to the accounts. The financial statements have been prepared in accordance with the statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The trust constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the CIO's ability to continue as a going concern.
## **Currency**
The presentational currency throughout the financial statement is Pounds Sterling (GBP)
## **Funds Structure**
Restricted funds are funds which are to be used in accordance with the specific restrictions imposed by the donor or trust deed. Unrestricted funds comprise those funds which the trustees are free to use for any purpose in the furtherance of charitable objectives.
## **Recognition of income**
All income is recognised once the charity has entitlement to the income, if it is probable that the income will be received and the amount of the income receivable can be reliably measured.
Donations and grants are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation or grant is subject to conditions that require a level of performance before the charity is entitled to the funds the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## **Recognition of expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be reliably measured.
## **Tangible Fixed Assets**
Tangible fixed assets are capitalised at cost and are depreciated using the straight line basis at the following rate:
Machinery and equipment - 20%
## **Creditors**
Liabilities and provisions are recognised as a result of an obligation to transfer economic benefits to a third party.Both are recognised once there is a present obligation at the reporting date as a result of a past event, it is probable that a transfer of economic benefit in the form of cash will be required in settlement and the amount of settlement can be estimated reliably.
Page 6
## **CHURCHILL CRICKET CLUB CIO**
## **NOTES TO THE FINANCIAL STATEMENT**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2023**
## **2 Donations and Grants**
|England and Wales Cricket Board (ECB)
Churchill Cricket Club Social Club
Other
**3 Fixed Assets**
**Machinery and equipment**
Cost
At the beginning of the year
Additions
At the end of the year
Depreciation
At the beginning of the year
Depreciation
At the end of the year
Net book value at the beginning of the year
Net book value at the end of the year|**2023**
**2022**
£
£
-
1,000
2,182
2,640
3,696
2,550|**2023**
**2022**
£
£
-
1,000
2,182
2,640
3,696
2,550|
|---|---|---|
||5,878
6,190||
|||£
-
5,865|
|||5,865|
|||-
1,173|
|||1,173|
|||-|
|||4,692|
## **4 Restricted Funds**
The club received funds for the construction of new practice nets which were installed during 2023.
## **5 Lease**
On 27 September 2022 the club signed a new lease on its playing ground and pavilion for a period of 30 years with a fixed rent of £1 per annum.
## **6 Club Location**
Churchill Cricket Club play at the Recreation Ground, Ladymead Lane, Churchill, Somerset. BS25 5NH
## **7 Transactions with Trustees**
No trustee expenses have been incurred. None of the trustees have been paid any remuneration or received any othe benefits from an employment with their charity or a related entity.
## **8 Transactions with Related Parties**
There have been no related party transactions in the reporting period.
## **9 Employees**
The charity had no employees during the year
## **10 Independent examination**
As the income of the trust is below £25,000 no independent examination of the accounts has been performed
Page 7