Registered number: 08081630
Charlty number: 1197703
WORCESTERSHIRE CRICKET BOARD LIMITED
(A COMPANY LIMITED BY GUARANTEE)
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

WORCESTERSHIRE CRICKET BOARD LIMITED
IA COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Referènce and Admlnlstratlve Detalls of the Company, its Trustees and Advisers
Trustees. Report
Indop•nd8nt Examlnerfs Report
Statement of Financial Activltle$
Balance Sheet
Notes to the Financial Statom•nt8
10-17

WORCESTERSHIRE CRICKET BOARD LIMITED
IA COMPANY LIMITED BY GUARANTEEI
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2022
Trustèes
K Drew, Chair
JRoe
D Prakash
G Roberson
J Ellis-seabrook (appointed 5 April 20221
J Riaz lappoinled 5 April 20221
S Glarvey (appointed 5 April 20221
A-M Konstantinides {appointed 5 April 20221
P Dawson lappoinled 5 April 20221
R Carter lappointed 5 April 20221
J Hingley (resigned 7 Aprll 20221
J Williams (resigned 11 October 20221
T Green Iresigned 19 October 20221
Company rnglstered
numbor
08081630
Charlty regl¥t¢rod
number
1197703
Reglstored offl¢e
Bishop Fleming
1-3 College Yard
Worcester
WR12LB
Company 8•¢rotary
R Carter
Indop•nd•nt Examlners Bishop Fleming LLP
Chartered Accountants
1-3 College Yard
Worcester
WR12LB
Page 1

WORCESTERSHIRE CRICKET BOARD LIMITED
IA COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
The Charity wa5 incorporated on 24 May 2012 and registered with the Charity Commlssion on 28 January 2022.
The Trustees present Ihelr annual report together with the financlal statements of the Company for the year
ended 31 Decernber 2022. The Annual Report serves the purpose5 of both a Trusle8s' Report and a Directors,
Report under company law. The Trustees confirm that the Annual Report and financial slalements of the
charitable company comply with the current slalutory requirements, the requirements of the charitsble company's
governing document and the provisions of the Statement of Recommended Practice ISORPI applicable to
charities preparing their accounts in aGGordance with the Financial Reporting Standard applicable In the UK and
Republic of Ireland IFRS1021 leffeclive 1 January 20191.
Since the Company qualifies as small under section 382 of the Companies Act 2006. the Strategic Report
required of medium and large companie5 under the CoTnpanies Act 2006 Islralegic Report and Directors,
Report) Regulations 2013 has been omitted.
OBJECTIVES AND ACTIVITIES
a. Pollcle5 and obJo¢tlvo8
Th& Charity's Inl&resls are of soclal welfare wlth the oblecl of Improvlng the conditions of life of people for whom
the facilities and a¢llvlties are primarlly Intended, to organlse, provide or assist with provision of activities and
fa¢ilill&s for healthy recreallon, especlalty bul not exclusively by playing or otherwise participating in the game of
crick61 and ¢rl¢kel related activltles.
In setlSng oblecllves and plannlng for aclivilies, the Trustees have given due ¢onslrJer8tlon lo genergl guidance
published by the Charity Commission relaling lo public benefit, including the guidance 'Public b8nefil.' runnlng a
charlly IP821'.
b. Strategles for achlevlng obJectlvo8
In ensuring the objectivés are m81, th8 Trustees operate a rlgorous pro¢ess of largel selling. The financlal
budget focuses on sel largels for èach programn)e agalnst the overall strategy.
c. Actlvltles undertaken to achleve obJectSves
The Trustees maintain ongoing tracking of progress towards targets, whlch are reviewed a¢cordlng lo an annual
programme of Scrutiny and review.
d. Maln actlvltles undertaken to further the Company's purposes for the publlc benoflt
The trustees have given regard lo the legislative and regulatory requirements for disclosing how the Charities
objectives (as sel out in its governing documenll have provided benefit to the public. The Trustees have
complied with the duty sel out in Section 4 of the Charities Act 2011. This report outlines how the Charity's
achievements durlng 2022 have benefited the public, either directly or indI￿¢11y.
Page 2

WORCESTERSHIRE CRICKET BOARD LIMITED
IA COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
ACHIEVEMENTS AND PERFORMANCE
. Main achievements of the Company
2022 has seen incremental growth in all areas across the various programmes undertaken, highlighted
especially with record numbers of All Stars and Dynamos participants. Women and Girls ¢ri¢kel in the County
continues lo go from strength lo strength and our growing disability programme ensures inclusion is at Ihe heart
of all we do.
The Inlroductiorb of the Communlly strand of delivery in 2022 has started lo enable us lo reach new communities
arsd we are excit8d lo see this grow further in the Goming years.
The development of community programmes ha$ seen our executive team grow to o full-lime team of 10, and
we would like to thank all of them for the hard work, commitment and dedicat￿n throughout the year, ensurlng
that cricket is a game for everyone.
b. Revlew of actlvltles
Club Su
Two Club Development Officers work across our 66 clubs in Worcestershire and are responsible for a
supporting clubs in all matters In¢ludlng development, lacililies, safeguarding, governance and funding.
In 2022, 32 clubs were supported In gaining Clubmark accreditation and £111.000 ECB Counly Grants fundlng
was distributed to 19 clubs to support in a series of proj8cls with the following themes., creating w$lcorning
environments, provSrJlng enhanced facilitlgs and laokling climate change.
All clubs were supported through 2022 In onboarding lo the Safehands Management System, ensuring
safèguardlng compllance throughout the County.
elilion5
Across our junior Gompetitions we saw 472 junior teams from 47 clubs lake part In 23 divlsions and 6 cup
compelilion5 throughout WorTrster$hire. This saw 2,400 junior participants lake part In 1,843 matches.
Education
In 2022 Worcestershire Crlckel Board h83 dellvered Support Coach, Foundallon 1 and Core Coach ECB
qualifications. 41 x support coach, 80 x Foundation I coaches and 41 x Core Coaches have been supported
through these courses, wllh 50'h of the partlcipants being female.
32 teenagers aged belmeen 13-18 ¢ompleled our Volunteers course and 10 women completed our Women's
only Slep Forward course. Both courses have blended learning opportunities focussing on umpiring, scoring and
coaching aspects ofthe game.
A further increase was seen in our Women's Softball fesllvals with 650 participants taking part in 2022. Thig
Gulminaled in the UK'S largest Women's Softball M6gafesl whlch saw 25 teams and 222 participants from all
over the Country descend on New Road lor an aelion-pack6d day of cricket.
532 unique participants across 39 Women's teams and 234 unique partlclpants across 41 girl's teams also took
part in our competitions in 2022.
National Pr
ramm
Another record-breaking year in National Programmes saw a total of 2839 participants enjoy a Summer of
action-packed fun. This was splil into 1839 participants in our All Stars programme (5-8 year olds) and 1000
participants in our Dynamos programme (8-11 year olds). Across both programmes 320h of 811 participants were
female.
Page 3

WORCESTERSHIRE CRICKET BOARD LIMITED
IA COMPANY LIMITED BY GUARANTEEI
TRUSTEES. REPORT ICOWINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
ACHIEVEMENTS AND PERFORMANCE ICONTINUEDI
Grant funding was ulllised lo support 624 pla￿S on National Programmes lo be delivered free of charge in
community sellings throughout the County.
School Doliv8
Through our Chanoe to ShSne programme Worcestershire Cricket Board delivered to 1259 hours lo over 11,500
chlldrers. In addltlon lo Ihls, by doublSng our own school programme in 2022 the Board delivered a further 860
hours to ovér 3,500 chlldren.
A 400k increase In our school competltion entries saw 40 competitions throughout WOr￿sterShire. The
culrnlnallon of schoo15 dellvery saw 750 children attend New Road for schools day al the cricket" with day full of
activities a5 well as being able to watch England Lions lake on South Africa.
Communit
In the first year of dedi¢¥ted Communlly delivery, the Board has developed a number of prole¢ls and seen these
flourish.
5 walklng cri¢kel hubs dellvering 8 ses8ions havg seen over 100 partlelpanls regularly attend. ThSs has been
supplemented by a walking cricket showcase taking plae8 on th6 outfield of New Road during County
Champlonship games.
1171 partl¢ipants have attended our free Holiday aclivlty and food IHAFI camps Sn 2022, Participants who
recelve benefits related Iree school meals attended our fun fllled mulli-sport Camps with a meal provided during
the day.
80 Afghan refugees aged be￿e&n 5-22 took part in varlous free crlckel sesslons around the County
Worcestershire, culminating in a lour of New Road and an opportunity lo play on the hallowed turf.
Dlsablll
Crfcket
A¢ross Worcestershire, 5 x Super 1s hubs were ran at Oldswinford, Worcesler, Reddilch, Kidderminster and
Ev6sham for 73 particlpants, In 2022, a further hub was developed In Hereford with 10 regular parti¢ipants In
allendance.
Our dlsability d8y al the cricket saw 150 SEND school chlldren attend New Road for games on the outfield prior
to watching the England disability team taking on the Lords Taverners.
Wiaketz
Wicketz target¥ young people aged 8-16 living in areas of deprivation wilhoul the access to sporting
opportunities. 4 hubs were ran at Worcesler, Reddilch, Kiddermlnsler and Dudley with 132 regular parti¢ipanls.
In the Summer the Btsard entered all 3 National residential festivals with 26 participants taking part, includlng
enty into the National girls festival for the first time.
In 2022. 7 participants have gone onlo undergraduate Degreè courses at Unlversity, 7 participants were selected
for County age-group programme$ and 3 volunteers have been trained as F1 coaches lo help support sesslons,
Chance lo Shine Street
Chance lo Shine Street was given a new boost last year having been affécted previously by Covid and struggllng
to re-eslablish in 2021. Having secured new facility hire in Pedmore, the Board adapted the Redditch hub lo
become the first Girls only hub in Worcesler. Numbers grew through delivery of taster sessions reaching 15 new
participants in Pedmore and 10 female participants at Redditch.
Page 4

WORCESTERSHIRE CRICKET BOARD LIMITED
IA COMPANY LIMITED BY GUARANTEEI
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
FINANCIAL REVIEW
Flnanclal Revlew
Worcestershire Cricket Board's lolal income for the year was £580,51812021.' £454.861) and total expenditure
was £522,375 {2021.' £345,725). The accounts show a surplus for the year of £58,143 12021.. surplus of
£108.2721.
b. Golng concern
After making appropriate enquiries, the Trustees have a reasonable expeclallon that the Company has adequate
resources to continue in operational existence for the foreseeable future. For Ihls reason, they continue to adopt
the going concern basis in preparing the financial slatemenls. Further dglails regardlng the adoption of the ooing
concern basis can be found in the accounting policies.
c. Reserves pollcy
The Worcester Cricket Board aims lo have al least six months turnovèr in fre8 reseNe$. Al the yèar ond fr8e
reserves excluding fixed asstls wère £362.96512021'. £304,822).
d. Flnanclal rlsk manag•mont obJectlvo9 and pollcles
The Trustees have conducted a revSew of the major rlsks to which the Charity is exposed and a rlsk reglsler Is
reviewed on a regular ba51s. Where neGe5sary, systems and procedures have been produced lo manage the
risks of the Charity.
STRUCTURE, GOVERNANCE AND MANAGEMENT
a. Constitutlon
Worcestershire Cricket Board 15 a Company Ilmiled by guarantee governed by its Memorandum and Articles of
Association dated 24th May 2012, The Memorandum and Artlcles of Association were amended by a special
resolution on 22nd Novemb&r 2021. 11 Is also a charity reglstered with the Charity Commission as of 28 January
2022,
b. Methods of appolntmont or ol•ctlon of Tru$tO06
The management of the Company 15 the responsib11ity of the Trustees who are elected and ¢OwOPttsd under the
terms of the Memorandum of Association.
Organ18ational structure and decislon-maklng pollcies
The Trustees meel'on a regular basis to deal with the business of the Charity. The Charity currently directly
employs 10 full-time staff and various part-time staff to provide coaching and delivery on the courses that the
Charity organises, and other work as required in fulfilling any granl-based activity.
The Charity has three Committees which report to the main Iru51ee meeting.. the Cricket Committee, the Finance,
Risk, Remuneration. Audit and Govemance IFRRAG) Committee and the Strategy and Performance Committee.
These three committees are made up of both Trustees and executives.
Page 5

WORCESTERSHIRE CRICKET BOARD LIMITED
IA COMPANY LIMITED BY GUARANTEEI
TRUSTEES. REPORT (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT (CONTINUED)
d. Pay pollcy for key management personnel
Key management personnel are paid a fixed salary as d68med lo be approprlate lo the slze of operations of the
Charity.
e. Flnanclal risk managemgnt
The Trustees have assessed the major risks to which the Companyls 6xposed, In particular thos8 rtslaled lo the
operations and finances of the Company. and ar8 sa115fied that systems and procedures ar8 in place lo miligale
exp08ure to the major risks.
STATEMENT OF TRUSTEES, RESPONS181LITIES
The Trustees (who are also the dlreclors of the Company for the purposes of company lawl 8re responsible for
preparing the Trusl88s' Report and the financial stslemenls in accordance with applicable law and United
Kingdom Accountlng Standards Iunlted Klngdom Generally Accepted Ac¢ounllng Practice).
Company law requlre5 the Trustees lo prepare flnan¢lal $18lement$ for each financial year. Under company law.
the Trustees must not approve the financial statements unless they are satisfi'ed that they give a true and lalr
view of the slate of affairs of the Company and of 11$ In¢omlng resources and application of resources, Including
ils Income and expenditure, for that period. In preparlng these fin8ncial stalemenls, the Trust8ès aré r6qulred to..
select sultable accounting pollGle5 and then apply them consistently.,
observe the methods and principles of the Charities SORP IFRS 1021.,
make judgments and accountlng estimates that are reasonable and prudent.,
slate whelh$r appllcable UK Accounting Standards IFRS 1021 have been followed, subject to any malerlal
departures dlsclosed and explained in the financial slatemenls.,
prepare the financial slalemenls on the going concern basis unless11 is inappropriate lo presume that th8
Cornpany wlll contlnue in business.
The Trustees are responslble for keeping adeqL¢ale accounting records that are sufficient to show and explaln
the Company's Iransacllons and disclose with reasonable accuracy al any time the financial position of th&
Company and enable them to ensure that the financial stalem8nls comply with the Companies Act 2006. Th&y
are also responsible for safeguarding the assets of the Company and hence for taking reason8ble steps for the
prevenllon and detgclion ol fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by..
R Carter
Secretary
Date:
2zlor Iz£)z3
Page S

WORCESTERSHIRE CRICKET BOARD LIMITED
{A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WORCESTERSHIRE CRICKET
BOARD LIMITED I'the Company'l
I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31
December 2022.
RESPONSIBILITIES ANO BASIS OF REPORT
As the Trustees of the Company land ils directors for the purposes of company lawl you are responsible for the
preparatlon of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Acl'l.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report In respect of my examination of the Company's
accounts carried out under section 145 of the Charitles Act 20111'the 2011 Act'l. In carrying out my examination
I have followed the Directions given by the Charity Commlssion under section 14515}Ibl of the 2011 Act.
INDEPENDENT EXAMINER'S STATEMENT
Slnce Ihe Comp8ny's gross income èxce8ded £2SO,000 your examiner must be a member of a body lisled In
section 145 of the 2011 Act. I confirm that l am quallfied to undertake the examination because l am a member
of the Assoc181ion of Chartèred C&rtSfl&d Accounlanls, which is one of the Ilsted bodles.
I have completed my examlnalion. I conflrm that no matters have come lo my allenlion In ¢onnectlon wllh the
examlnation giving mè eause lo believe:
accounting records were not kept in respect of Ihe Company as required by $8ellon 386 of the 2006 Act,,
or
the accounts do not accord with thosè records., or
th& accounts do not comply with the accounllng requlrements of se¢tlon 396 of the 2006 Act other than
any raqulrement that the accounts give a 'lrue and fair, view which 1$ not a matter considef6d as part of
an independent examination.. or
the accounts have not been prep2red in accordance with the methods and princlples of the Slalement of
Recommended PraGti¢e for accounting and reporting by charities lappll¢able to charities preparing their
accounts in accordance with the Flnanclal Reporting Standard appli¢able In the UK and Republic of
Ireland IFRS 10211.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this r8port in order lo enable a proper understanding of the accounts to be reached.
This report is msde solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities
IAcGounls and Reports) Regulations 2008. My work has been undertaken so that I might slate to the Company's
Trustees Ihose mallers l am required to slate to them in an Independent Examiner's Report and for no other
purpose. To the fullest extent permitted by law, I do not accept or a55ume responsibility to anyone other than the
Company and the Company's Trustees as a body, for my work or for this report.
Signed..
Andrew Wood FCCA
Dated..
28th June 2023
Bishop Flemlng LLP
Chartered Accountants
1-3 College Yard
wOr￿ster
WR12LB
Page 7

WORCESTERSHIRE CRICKET BOARD LIMITED
{A COMPANY LIMITED BY GUARANTEEI
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestrlcted
funds
2022
Total
funds
2022
Total
funds
2021
Note
INCOME FROM".
Charitable activities
580,618
880,518
454,861
TOTAL INCOME
580,518
580.518
454,861
EXPENDITURE ON:
Char+lable activltle8
522,375
522,375
345,725
TOTAL EXPENDITURE
522,375
S22,375
345,725
NET INCOME BEFORE TAXATION
58,143
58,143
109,136
18641
Taxallon
NET MOVEMENT IN FUNDS
58,143
58,143
108,272
RECONCILIATION OF FUNDS:
Total funds brought forward
Net movement in funds
304,822
58,143
304,822
S8,143
196,550
108.272
TOTAL FUNDS CARRIED FORWARD
382,966
362.965
304,822
The Statement of Financlal Activities includes all gains and losses recognl8ed Sn the year.
The notes on pages 10 10 17 form part of these flnancial statem$nls.
Page 8

WORCESTERSHIRE CRICKET BOARD LIMITED
(A COMPANY LIMITED BY GUARANTEEI
REGISTERED NUMBER.'08081630
BALANCE SHEET
AS AT 31 DECEMBER 2022
2022
2021
Note
Current assets
Debtors
Cash at bank and in hand
18,611
368,204
481,962
481.962
386,815
Creditors.. amounts falling due within one year
10
1118,9971
181,9931
Ngt current as$ot8
362,965
304,822
Total assets less current Ilabllltles
362,965
304,822
Total net as8gts
362,965
304,822
Charlty funds
Restricted funds
Unreslricled funds
362,965
304,822
Total fund8
362,965
304.822
The Company was enlllled to exemptlon from audit under secllon 477 of the Companies Aol 20Cxg.
The members have not requlred the company to obtain an audit for the year in question In accordance wllh
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for ¢omplyln9 with the requirements of tho Act wlth respect to
accounting records and preparation of linan¢i81 Slalemenl8.
The financial statements have been prepared in accordance wllh the provisions appllcable lo enlllies subject to
the small companie5 regime.
The financial statements were approved and authorlsed for Issue by the Trustees and slgned on their behalf by-.
R Carter
Secretary
Date.. TLlor I Zw?S.
The notes on pages 10 10 17 form part of these financial statements.
Page 9

WORCESTERSHIRE CRICKET BOARD LIMITED
(A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
GENERAL INFORMATION
Worcestershire Crick6t Board Limlled, reolstered number 08081630,1s a charllabl6 company incorporated
in England and Wales. Th8 r6glsl8r8d office Is Blshop Flemlng, 1-3 College Yard, Worcèsler. WR12LB.
The Company is limited by guarantee, not havlng a share capital and Gons8qU8ntly the liability of the
members is limited, subject to an undertaking by each member to Gonlribute to the n81 assets or liabilities
of the Company on winding up such amounts as may be required not exceedlng £10.
ACCOUNTING POLicies
2.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The flnancial statements have been prepared in accordance with the Charities SORP IFRS 1021
Accounting ond Reporting by Charities.. Statement of Recommended Practice applicable to charitie¥
preparing their accounts in a¢¢ordan¢e with the Financial Reporting Standard applicable in the UK
and Republi¢ of Ireland IFRS 1021 (effective 1 January 20191. th8 Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Companl8s Act 2006.
Worceslershlre Cricket 808rd Llmiled meets the definition of a publlc beneflt enlily under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise
slated In the relevant accounting policy.
2.2 INCOME
All Income is recognised once th8 Company has entltlemenl lo the income, 11 Is probable that the
Income will be rec8ived and the amount of Income receivable Can be measured rellably.
2.3 EXPENDITURE
Expendilura is recognised once there Is a legal or Gonslructive obllgatlon to transfer economic benefit
lo a third paty, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expendllure is classifi'ed by activity, The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
Involved in undertaking each activity. Direct costs attributable lo a single activity are allocated direGtIy
lo that activity. Shared costs which contribute to mora than one actlvlty and support costs which are
not attributable 10 8 single activity ale apportioned ba￿een those activllies on a basis consistent with
the use of resources. Central staff costs are allocalod on the basls of time spent, and depreciation
Gh&rges allocated on the portion of the asset's Use.
Expenditure on ch8ri1able aclivilie8 is incurred on directly undertaklng the activities which fvrther the
Company's obje¢lives, as well as any associated support costs.
All expenditure is in¢lusive of irrecoverable VAT.
2.4 DEBTORS
Trade and other debtors are re¢ognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid nel of any trade discounts due.
2.5 CASH AT BANK AND IN HAND
Cash al bank and in hand includes cash and short-temi highly liquid investments with a short maturity
of three months or less from the date of acquisition or openlng of the deposit or similar account.
Page 10

WORCESTERSHIRE CRICKET BOARD LIMITED
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
ACCOUNTING POLICIES (contlnuedl
2.6 LIABILITIES AND PROVISIONS
Liabllities are recognised when there is an obligation al the Balance Sheet dale as a result of a past
èvent, it Is probable that a transfer of economic benefit wlll be required in settlement. and the amount
of thè selll8menl can b8 8sllmaled rellably.
Liabilitles ar8 r8¢ognls8d at th8 amount that tha Company anllclpates It w511 pay lo sèttle the debt or
the amount It has r8¢&lv8d as advanced payments for the goods or seNl¢8s It musl provide.
Provlslons are measured al the b881 esllmate of the amounts required to S8ttle tho obligation. Where
th8 8ffeGt of the Ilme value of money is materlal, the provision is based on th2 presonl value of those
amounts, dlscounled al the Pre-tax dlscount rale Ihal reflect$ the risks specifiG lo the liability. The
unwinding of the discount Is recognised in the Statement of Financial AGlivllies as a flnance cost.
2.7 FINANCIAL INSTRUMENTS
The Company only has financial assets and flnancl81 Ilabllities of a klnd Ih8t qualify as basic financial
instruments. Basic financial inslrurnenls are initially recDgnised al transaction value and subsequently
measured at Ihelr settlement value with the exception of bank loans which are subs8qu8ntly
measured at amortised cost using the effectlve interest method.
2.8 PENSIONS
The Company oper81es a defined contribution penslon scheme and the penslon charge represents
the amounts payable by the Company lo the fund In respect of th8 year.
2.9 FUND ACCOUNTING
General funds are unreslricled funds which are available for use 81 the discretion of the Trustees in
furtherance of the general objectives of the Company and which have not been designated lor other
purposes.
INCOME FROM CHARITABLE ACTIVITIES
Unrostrlcted
funds
2022
Total
funds
2022
Total
fund5
2021
Income from charitable activities- Cricket Events
580,518
580,518
454,861
TOTAL 2021
454,8e1
454,861
Page 11

WORCESTERSHIRE CRICKET BOARD LIMITED
IA COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Summary by fund typ8
Unrestricted
funds
2022
Total
2022
Total
2021
Cricket Events
522,375
522,375
345,725
TOTAL 2021
345.725
345,725
ANALYSIS OF EXPENDITURE BY ACTIVITIE8
A¢tlvltles
undertaken
dlrectly
2022
Support
costs
2022
Total
tund$
2022
Total
funds
2021
Cricket Evanls
343,590
178,785
522,375
345,72S
TOTAL 2021
220,463
125.262
345.725
Page 12

WORCESTERSHIRE CRICKET BOARD LIMITED
{A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)
ANALYSIS OF DIRECT COSTS
Cricket
Events
2022
Total
funds
2022
Total
funds
2021
Staff costs
Travel & subsistence
Equlpmenl & hall hire
Staff training and welfare
Bank chargas
Computer
Entertaining
Legal & professlonal
Prinllng, postsge & slalionery
Advertlsing & promotion
239,337
38,399
50,316
11,297
119
239,337
38,399
60,316
11,297
119
184,786
20,897
6,569
3,419
1,347
2,666
2.e84
170
507
761
2,684
170
507
761
999
343,590
343,590
220,463
TOTAL 2021
220,463
220,463
Page 13

WORCESTERSHIRE CRICKET BOARD LIMITED
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
ANALYSIS OF EXPENDITURE BY ACTIVITIES ICONTINUEDI
ANALYSIS OF SUPPORT COSTS
Cricket
Event8
2022
Total
funds
2022
Total
funds
2021
Staff costs
113,240
6,378
12,830
1,605
1,756
113,240
6,378
12.830
1,605
1,756
80,163
3,204
297
3.908
1,124
Travel & subsislen¢e
Equipment & hall hira
staff training & welfare
Bank ¢harg88
k iii
Computer
Entertaining
Insurance
Legal & professional
Prlnling, postage & stationery
Advertising & promlion
Subscriptions
Telephone
Rent
6,393
255
4,523
10,414
438
185
528
6,202
15,038
5,393
266
4,523
10,414
438
185
628
6,202
15,038
1,402
269
3,221
11,888
90
1411
809
4,045
14,883
178,785
178,7B5
125,262
TOTAL 2021
125,262
125,262
INDEPENDENT EXAMINER'S REMUNERATION
2022
2021
Fees payable to the Company's independent examiner for the independ8nl
examination of the Company's annual accounts
Fees payable lo the Company's independent examiner in respeGI of..
Accounts preparation and sUPPOrt
4,500
2,700
Page 14

WORCESTERSHIRE CRICKET BOARD LIMITED
{A COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
STAFF COSTS
2022
2021
Wages and salaries
So¢ial security costs
Other pension costs
325,326
19,573
7,678
243,752
14.229
6,948
352,677
264,929
The average numb8r of persons employed by the Company during the year was a5 follow5:
2022
No.
2021
No.
Employ88S
30
25
No employee received r8munerallon amountlng lo more than £60,000 In ellher year.
TRUSTEES. REMUNERATION AND EXPENSES
2022
2021
J Hinoloy
Remunerats'on
Pension contributions paid
373
38,875
1,475
During the year ended 31 December 2022, no Trustee expenses have been incurred12021- £NILI.
DEBTORS
2022
2021
Prepayments and accrued income
18,611
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
2021
Corporation tax
Other creditors
Accruals and deferred income
864
8,721
72.408
6,827
112,170
118,997
81,993
Page 15

WORCESTERSHIRE CRICKET BOARD LIMITED
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
11. STATEMENT OF FUNDS
STATEMENT OF FUNDS - CURRENT YEAR
Balance at
31
De¢ember
2022
Balance at 1
January
2022
Incom8 Expenditure
UNRESTRICTED FUNDS
General Funds
304.B22
680,618
{522,3751
362,965
STATEMENT OF FUNDS- PRIOR YEAR
BalanGe al
31
December
2021
Balance al
1 January
2021
Income Expenditure
Taxallon
UNRESTRICTED FUNDS
G8n8ral Funds
196,550
454,881
1345,7251
{8641
304,822
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR
Unrestrlcted
funds
2022
Total
funds
2022
Current assets
Creditors due within one year
481.962
1118,9971
481,962
{118,9971
TOTAL
362,965
362,965
Page 16

WORCESTERSHIRE CRICKET BOARD LIMITED
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS ICONTINUEDI
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Unreslricled
funds
2021
Total
funds
2021
Current assets
Credltor5 due withln one year
386,815
181,9931
386,815
181,9931
TOTAL
304,822
304,822
13. PENSION COMMITMENTS
The Company operates a defined contribution pension s¢heMe. The assets of the schem8 are held
separately from those of the Company in an independently admlnislered fLsnd. The pension cost charge
represents contributions payable by the Company lo the fund and amounted to £7.678 12021.. £6,948).
Contributions tolalling £1,401 {2021.' £1,261) were payable to the fund 8t the repDrtin9 dale and are
Included In creditors.
14. RELATED PARTY TRANSACTIONS
During the year income of £1,74012021.. £Nill was received in relallon lo coaching providod lo Tho King's
School, Worcester. Jabba Riaz, 3 Trustee of tho Wor¢estershire Crlcket Board Limited, is also a Trustee
of The King'5 School Worcesler.
During the year expenditure of £4,222 12021.. £9811 w88 paid lo The King's School, Worcestershire In
relation to facility hire.
At the year end £Nil12021' £Nill was due tolfrom The King's School, Wo￿@s1￿r.
Page 17