REGIsfERED CIO NUMBER: CE031305 {England and Wales) REGISTERED CHARifi NUMBER: 1201817 REPORT OF THE TRUSTEES AND AUD￿ED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 FOR BUCKS CRICKET CIO BUCKS CRICKET CIO CONTENTS OF THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 Page Referen￿ and Administrative Details Report of the Trustees Report of the Independent Auditors 7 to 8 Statement of Financial Activities Balance Sheet io Cash Flow Statement li Notss to the Cash Flow Ststement 12 Notes to the Financial Statements 13 to 20 Detailed Statement of Financial Activities 21 to 22 BUCKS CRICKET CIO REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 TRusfEES K l Hodgson S Beck N Watts GDRan Y Harris N D R Sutliff JAChu R Brar B N Walsh L Walsh-Hall {appDinted 26.11.241 A Sharma (appointed 15.4.26) REGI￿ERED OFFICE Andelain Brookfield Lane BUCKINGHAM Bud(inghamshire NK18 IAU REGISTERED CIO NUMBER CE031305 (England and Wales) REGisfERED CHA￿ NUMBER 1201817 INDEPENDENT AUDThORS Richard50n Jone5 Charte￿d Accountants & Registered Aud￿Or$ mercury House 19-21 Chapel Street Narlow Bud(inghamshire SL7 3HN BANKERS Uoyds Bank PIC Day-to-day management The trustees delegate day-to-day management to Richard Hudson, the charity's Chief Executwe Officer. Page I BUCKS CRICKET CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2025 The trustees present their rewrt with the financial statements of the charity for the year ended 30th September 2025. The trustees have adopted the provisions of Accounting and Reporting by Char￿leS. Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective l January 20191. OBJECTIVES AND ACTIvrriES Objectives and aims Bucks Cricket Cto I"Bucks Cricket") Is a charitsble incorporated organisation and its objects a￿ for the Iknefit of the public generally and, in particular, the inhabitants of Buckinghamshire and SLJrrounding areas.. i. to promote community participation in healthy recreation, in particular by providing and assisting in providing facilities for and organising the playing of cricket and other sport and games capable of promoting health,. 2. to provide and assist in providing faCIl￿leS for sport, recreation and other leisure time occupation of such persons vtho have need for such facilities by reason of their youth, age, infirmity or disablement, poverty or s(tial economic circuMstan￿S or for the PLJblic at large in the interest of ￿￿la1 We￿re with the objert of improving their condition of life,. and 3. to advance the educab'on of children in the subject Df cricket through workshops, webina￿, Conferen￿ and courses. Significant activitie5 Bucks Cricket performs a wide ratYJe of cricket acb"vib"es to athieve these objectives Including through schools, community and clubs and through its perf0mlan￿ pathway. Public benefit The Trustees confirm that they have referred to the guidance colltsined in the Charity Cornmission s general guidan￿ on public benefit when reviewing the charity's aims and objectives and in planning future aChV￿leS. srRATEGIC REPORT Achievements and perfornhan Charitable activities l. Schools Bucks Crid(et expanded its schools programme with 57 chan￿ to Shine programmes delivered in primary schools, 68 tearns entering primary competitions and 72 schools particl￿ting in secondary competitions, including 30 girls, teams. Disability cricket engagement increased with 12 schools participating, representing a 20910 1￿C￿ase and demonstrating continued growth in inclusive participation. 2. Inclusion & Community Bucks Cricket continued to deliver inclusive communty cricket through four wee￿Y Super Is disabilty hubs, accessible women's projects, Afghan refugee engagement and nine Street Cricket hub programmes. Three Street Cricket teams qualified for the Chance to Shine Nationa15, Wlth the U16 side winning the national tide, while wellbeing Inltiatives in Milton Keynes such as Coffee with Crid(et, Cric-F￿ and Yolricket engaged 63 wornen. 3. Clubs Club cricket pa￿CipatIon continued to grow with 8,633 players featuring across 1,539 junic>r competition matches. All Stars and Dynamos programmes attrarted 2,212 participants across BUC￿ clubs, while an 3ddition31 seven girls. sections were estsblished, increasing the total to 25. Coach education, networking and volunteer development remained priorfcies with 69 qualified, 63 young volunteers trained and five dub roadshows and networking events delivered. 4. Pathway The performan￿ pathway supwrted 374 county age group players across boys, and girls, programmes with over 550 hours of winter training and more than 200 match days. MCC Foundation Hubs expanded to nine hubs suprM)rting 128 state-school pkyers, w￿h 15 progressing into County Age Group squads. Bucks Men's team won the NCCA Championship while Bucks Women reached the Vitalty Blast Tier 3 Final, demonstrating the strength of the development thway. Page 2 BUCKS CRICKET CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2025 srRATEGIC REPORT Financial review Financial position Overall, incorne was £955,233 and expenses were £989,828. This gives a defic￿ for the year of £34,595 After taking into account the unrealised gains on the investrnents as at 30 SepternLEr 2025 of £5,761, thi5 gives a deficit of £28,834. Unrestricted reseNes at 30 September 2025 are £304,122. Principal funding sources Funding for these attivities comes from a variety of funders but the main hvo which are the England & Wales Cricket Trust £504,496 and Chance to Shine £96,371. Bucks Cricket also received £43,305 from Lords Taverners. Bucks Qicket is grateful to all its funder5, large and srnall. Page 3 BUCKS CRICKET CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2025 srRATEGIC REPORT Financial review Reser¥es policy Objective To enable the Bucks Cricket ao to meet its existing finanaal obligations as they fall due and have suffiaent resources to enable ￿ to achieve its wider rnission and ts charitable objects, ￿ is necessary to formalise a policy regarding reserves maintained by the charity- This policy will seek to ensure financial sustsinability of the charity for the long-term. In setting the policy, the Board of Trustees has referenc&1 CC19 Charity Reserves.. BLJilding Resilien￿, issued by the Charity Commission. In setting the parameters for the reserves pK)liqi the Board of Trustees has considered the following.. l. if reserves are too low, the charty risks insohJency and its charitsble purpose will be put at risk,. and 2. if reserve5 are too high, money will be tied up unnecessarily, thus limiting the charity'5 achievement Of ￿$ purpose and jeopardising its abilty to raise future funds. Definitions Reserves represent total funds available to the charity (liquid or otherwise) to enal￿e it to meet its objectives. These b￿dIY are made up of hvo sub-sets, unrestricted funds and restricted funds. Unrestritted funds linduding designated funds) are income or incorne fund5 which can be spent at the discretion of the Trusiees in furtherance of any of the charity's objects. If part of an Un￿$tri￿ed fund Is earmarked for a particular projert it may be designated as a separate fund, but the designation has an administrative puwse only and does not restrirt the Trust￿5, discretion to spend the funds. Restritted funds are funds subject to specific trusts which may be declared by the donor{s) or with their authority or created through legal pro￿55, but still within the wider objects of the charty. Designated funds a￿ part of the unrestritted funds which Trustees have earmarked for a parb"cular project or use, without restritting or commtting the funds legally. The designatitsn may be can￿lled by the Trustees if they later deode that the charity should not p￿eed or continue with the use or projert for which the funds were designated. l. Minimum Reserves A minimum of three months. operating and govemance costs should LE retained in bank balarKes. When calculating thi5, any designated funds should be taken into account. 3 x months Wages and Fixed Costs @ £65k prn = £195k 2. Maximum reserves A maximum of nine months. operating and govem3nce costs should be retained as reseNes. 9 x months Wages and Fixed Costs @ £65k pm = £585k 3. Designated Funds whe￿ in the opinion of Trustees, a potenb.al prtsiect (which is not yet at the stage of ￿adInesS for external funding) should be funded out of unrestrirted funds, a designated fund will be created. The Trust￿5 retain abKJlute discretion, however, to spend any funds so designated as they deem appropriate or can￿1 the designation at a later wint. 4. Contributions to restricted funds These funds should be held as bènk deposits and current accounts throughout the [krI(￿ of each respettive projett that the funds relate to. Such funds are excluded from the calculation of ￿serveS in sections l and 2 above. 5. Effiaent use of bank balances retained The charty will retain sufficient balances w￿h1n instant aC￿sS dewjsit accounts and current accounts at Lloyds and Barclays to meet li) the Minimum Reserves requirement, (li) and any unspent earmarked Designated Funds. If any amounts in ex￿55 of thi5 total are greater than six rnonths, core eXpe￿d￿Ure, the Trustees will consider whether greater returns could be obtained from investment of such fund5. A list of income and expendfcure codes will be maintained in order to track all income and eXpend￿￿re. Page 4 BUCKS CRICKET CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2025 srRATEGIC REPORT Financial review Going concern At the balance sheet date, the ch3rty had an excess of current assets Over current liabilities and net assets of £304,122. The financial staternents have been pre￿red on a going concem t￿515 as the trustees believe no rnaterial uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expend￿Ure is suffioent wth the level of ￿serveS for the charity to be able to continue as a going COn￿M. Principal risks and un￿rtaIntieS The current funding contratt with the England & Wales Cricket Board expires on the 31st January 2029. Future plans Bucks Cricket aims to grow and strengthen the game, support COMMUn￿e$, and Inspi￿ the county. It will- Lead and develop the cricket network within Buckinghamshire Provide enjtsyable, inclLJsive, and accessible programmes Establish and maintain a governance structure to Sustain and protert cricket in Buckinghamshire Create a player pathway that enables players to reach their ￿tentIal Use cricket to engage with new communities Bucks Cricket has priorib.sed the following to achieve this: Strong foundations Increase part4CiPation, in particular in Women & Girfs. Cricket High perforrning county teams This is then 5UPWrted by a continued focus on.. - Gcx)d Govemance Financial Sustainability Motivated People Strong Partne￿hIpS Inspiring Offers. The strategy of Bud(s Cricket is set out in a fi￿year strategy document approved by the Trustees and agreed with the England & Wales Cricket Board. srRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Bucks Cricket is governed by its cOnst￿￿tion as a Char￿able incorporated org3nisation registered with the Charity Commission. Charity constitution The charity was initially ￿gIStered as an assooab.on mcdel charitsble incorporated organisab.on on 2 February 2023. However, the original lntenb.on was that ￿ be a foundation mcdel charitable incorporated organisats.on (i.e. one whose only vc>ting members are its charity trustees). Accordingty, all the members of Bucks Cricket CIO resolved by wr￿ten resolution on 22 February 2024 to thange the constthtion to reflert this. Recruitment and appointment of new trustees Under the new constitution, new Trustees will be appointed by a resolution of Trustees passed at a special meeting and will be inducted by fellow Trustees. In selecting futu￿ Trustees, account will be tsken of the potenb.al benef￿ of their personèl or professional experience to make a contribution to the pursu￿ of the objects and the management of Bucks Cricket. Oryanisational stNcture Bucks Crid(et CIO is a charitable incorporated organisation {CIOI. The LK)ard of trustees consists of 11 trustee5110 of which were in post as at 30 September 20251. The Chief Executive oversees the daily operations and implernents the rd'5 polioes. Decision making Key strategic deasions (including setting the five-year strategy, developing plans and policies, 355essing risks of significance and approving the annual budget) are discussed and agreed by the full Board of Trustees. The management tearn is then tasked with delivering on these decisions w￿h1n the approved budget. Page 5 BUCKS CRICKET CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2025 srRucfuRE, GOVERNANCE AND MANAGEMENT Induction and training of néw trustees There is an induction process for new Trustees including a historical background, review of the fIv￿year strategy, financial oveNiew, EDI and Safeguarding training and governance requirements of the Charity Cornrnission and the England & Wales Cricket Board. Key management remuneration The remunerab.on poliry covers all staff. The salary bands have been developed using external benchmarking and internal affordability. The Chair of the Board of Trustees is responsible for the annual appraisal of the Chief Executive Officer and Finan￿ Director. The full Board of Trustees is ultimately resrM)nsible for approving the remuneratK>n of all staff. Related parties During the year an amount of £27,417 was paid to SMB (Buckinghaml Limited in respect of t￿asurer and administration services. SMB (Buckingham) Limited is a company owned and controlled by Nr S M Beck, a Trustee of Bucks Cricket CIO. At the year end £nil was owed by Bucks Crid(et CIO to SNB (BLJcknngham) Limited. STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees are responsible for preparing the Trustees. Annual Report and the financial statements in accordance w￿h applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practi￿1. The law applicable to charib.es in Engknd & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the ch?rty and of the incoming resources and appliCat￿n of resources of the charty for that period. In preparing these financial statements, the trustees a￿ required to.. o selett sutsble accounting policies and then apply them consistentlv; o observe the methods and principles in the Charities SORP 2019 {FRS 1021- o make judgements and estimates that are reasonable and prudent,. o state whether applicable accounting standards have been followed,. o prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that the charity will continue in operdtion. The trustee5 are re5pon5ible for kttping proper accounting records that disclose with reasonable accuraw at any time the financial position of the tharty and enable them to ensure that the financial 5taternents comply with the Charities Art 2011, the charib.es (Accounts and Reports) Regulations 2008, and the provisions of the Cto const￿U￿.0n. They are also responsible for safegLJarding the assets of the charity and hence for taknng reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are re5pon5ible for the maintenance and integrity of the charity and finanaal information included on the charity'5 webS￿e. Legislation in the United Kingdom governing the pre￿ratIOn and dissemination of financial statements may differ from legislation in other jurisdicbons. AUDITORS The auditors, Richardson Jones, will be proposed for re-appointment at the forthcoming Annual General Meeting. Report of the trustee5, ir)corporating a strategic rewrt, approved by order of the board of trustees on .1410712026.................................... and signed on the b(￿rd'S behalf by.. StwA¢ tt &eA S Beck- Trustee Page 6 REPORT OF THE INDEPEMDENT AUDITORS TO THE TRUSTEES OF BUCKS CRICKET CIO Opinion We have audited the financial statements of Bud(5 Qicket ao (the 'charity'l for the year ended 30th Septernber 2025 which comprise the Ststement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparab.on is applicable law and United ￿ngdoM Accounb"ng Standards (United Kingdom Generally Accepted Accounting Prarticel. In our opinion the financial 5tatements- o give a true and fair view of the state of the charity'5 affairs as at 30 Septernber 2025, and of its incoming resour and application of resources, including ts income and expenditure, for the year then ended- o have been propedy prepared in accordance w￿h United Kingdom Generally A￿pted Accounting Practice. and o have been prepared in accordan￿ with the requirements of the char￿leS Act 2011. Basis for opinion We condutted our audit in accordan￿ with Intemational Standards on AUd￿'ng IUKI (ISAS IUKII and applicable tsw. Our responsibilities under those standards are further described in the AUd￿Or5, responsibilrfcies for the audit of the financial statements section of our re￿rt. We are independent of the charity in accordance with the ethical requirements that are relevant to our aud￿ of the financial ststements in the UK, including the FRC'S Ethical Stsndard, and we have fulfilled our other ethical responsibil￿leS in accordan￿ w￿h these reqLJirements. We believe that the audit eviden￿ we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statement5, we have concluded that the trustees, use of the going con￿￿ basis of accounting in the preparation of the financial ststements is appropriate. Based on the work we have performed, we have not Identified any material uncertainties relating to events or conditions that, individualty or collectively, may cast significant doubt on the charity's ability to continue as a going con￿rn for a period of at least twelve months from when the financial statements are authorised for issue. Our re5pon5ibilities and the reswnsibilities of the trustees w￿h ￿spect to going concem are described in the relewant sections of this report. Other information The trustees are responsible for the other information. The other information comprises the information inclLJded in the Annu31 Report, other than the financial statements and OLJr Report of the Independent Auditors thereon. Our opinion on the financial ststements does not cover the other information and, except to the extent otherwise explicitly stated in our re￿rt, we do not exp￿55 any forrn of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibilty is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our thowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a rnaterial rnisstatement in the financial statements themselves. If, based on the work we have perforrned, we conclude that there 15 a material misstaternent of thi5 Other information, we are required to re￿r￿ that fact. We have nothing to report in this regard. Matters on whlch we are requlred to report by exoptlon We have nothing to rerrt)rt in respert of the following matters in relation to which the Charities {Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion.. o the information given ir) the trustees, report is inconsistent in any rnaterial respect with the finanaal statements,. or o sufficient accounting records have not been kept- or o the financial thtements are not in agreement with the accounting records- or o we have not re￿iVed all the informab.on and explanations we require for our audrt. Responsibilities of trustees As explained more fully in the Statement of Trustees, RespOnsibil￿leS {set Dut on page 6}, the trustees are res￿nSIble for the preparation of the financial statements and for being sab'sfied that they give a true and fair view, and for such internal control as the trustee5 determine is necessary to ena￿e the pre￿ratIOn of financial 5taternents that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are resrM)nsible for assessing the charity's ability to continue as a going concern, disdosing, as applicable, matters related to going concern and using the going con￿rn ￿51S Df accounting unless the trustees either intend to liquidate the ch3rty or to cea* operations, or have no realistic a￿ernative but to do so. Page 7 REPORT OF THE INDEPEMDENT AUDITORS TO THE TRUSTEES OF BUCKS CRICKET CIO Our responsibilities for the audit of the financial statements We have been appointed a5 auditor5 under Section 144 of the Charities Act 2011 and report in accordan￿ with the Act and relevant regulations made or having effett thereunder. Our objectives are to obtain reasonable assurance 31xJut whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurantr is a high ￿Ve1 of assurance, but Is not a guarantee that an audit conducted in accordance wrfch ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and a￿ considered material rf, individually or In the aggregate, they could reasonably be expected to Influen the economic decisions of users tsken on the basis of these financial statements. Irregularities, including fraLJd, are instances of non-compliance with laws and regulations. We design prO￿dureS in line with our reswnsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of deteLt'ng irregularfcies, including fraud is detsiled below.. We gained an understanding of the legal and regulatory framework applicable to Buck5 Cricket and the charity sector in which it operates, and considered the risks of acts by the charty that were contrary tt) applicable laws and regulations, inclLJding fraud. We designed aLId￿ procedures to respond tr) the risk, recognising that the risk of not detecting material misstatement due to fraud is higher than the risk of not detecting one from error, as fraud may involve deliberate concealrnent by, for example, forgery or intenb'onal misrepresentations, Dr through cDIIusiDn. We focused on laws and regulations which could give rise to rnatsrial misstatsment in the financial statements, including, but not lirnited to, the Charities Act 2011 and UK tax legislation. Our PrO￿ureS induded.. -agreeing the financial siatement disclosu￿$ to underlying supwrting documentstion. -conducting a review of minutes of the trustees meetings. testing the authOri￿tIon of expenditure and implementation of financial controls. nquiries of management regarding known or suspected instances of non-compliance with laws and regulations and fraud. -under5tanding of managemenys internal controls designed to prevent and detect irregularities. Because of the Inhe￿nt limitsb.ons of an audit, there is a risk that we will not detett all Ir￿gularities, including those leading to a material misstatement in the financial siatements or non-0)mplian￿ with ￿gUlatIon. This risk increases the more that compliance with a law or regulation is removed from the events and tran￿rtionS reflected in the financial statements, as we will be less likely to become aware of instan￿$ of non-complian￿. The risk is also greater regarding irregularities occurring due to frdud rather than error, as fraud involves intentional Con￿alment, forgeryi collusion, ornission or misrepresentstion. A further description of our responsibilities for the aud￿ tsf the financial statements is located on the Financial Reporting Council's website at wvm.frc.org.uklauditorsresponsibilities. This description forms part of our Report of the Independent AUd￿orS. Use of our report This report is made Sole￿ to the charitls trustees, as a body, in accordan￿ with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we a￿ ￿qUired to state to them In an auditors, report and for no other purpose. To the fullest extent tkrmitted by law, we do not accept or assume ￿SponsIbl11ty to anyone other than the charty and the charty's trustees as a ￿dy, for our audit work, for this report, or for the opinions we have formed. For and on beha￿ of Richardstsn Jones Ltd (Ststutory Auditor) Chartered Accountsnts & Registered Auditors Eligible to att as an auditor in terms of Section 1212 of the Companies Art 2006 Mercury House 19-21 Chapel Street Marlow Buckingharn5hire SL7 3HN 14-07-2026 Page 8 BUCKS CRICKET CIO srATEMENT OF FINANCIAL ACTIVMES FOR THE YEAR ENDED 30TH SEPTEMBER 2025 Peri( 2.2.23 to 30.9.24 Total fvnds Year Ended 30.9.25 Total funds Unrestrirted funds Restrthd funds Note5 INCOME AND ENDOWMENTS FROM t)onab"ons and legacies 6,550 6,550 23,585 Charitable activities ar￿able activities 539,175 346,396 885,571 826,027 Other trading actwities Investrnent incorne other income 45,723 10,099 45,723 10,099 47,526 13,146 226 097 Total 608 837 346 396 955 233 1 136 381 EXPENDTfuRE ON Raising funds 4,175 4,175 3,230 Charitable activities char￿able activities 639 257 346 396 985 653 870 689 Totsl 643 432 346 396 873 919 Net gains on investments NET INCOMEI(EXPENDThURE) (28,8341 128,8341 332,956 RECONCILIATION OF FUNDS Total funds brought forward 332,956 332,956 TOTAL FUNDS CARRIED FORWARD 332 956 These note5 form part of these financial ststement5 Page 9 BUCKS CRICKET CIO BALANCE SHEET 30TH SEPTEMBER 2025 30.9.25 30.9.24 Notes FIXED ASSETS Investrnents 13 95,691 89,930 CURRENT ASSETS Debtors Cash at bank 14 23,608 275 685 16,085 299,293 322,219 CREDThORS Amounts falling due within one year 15 190,8621 179,1931 NET CURRENT ASSETS 243 026 TOTAL ASSETS LESS CURRENT LIABILMES 304,122 332,956 NET ASSETS 332 956 FUNDS Unrestrirted funds.. General fund Hardship Fund 17 298,230 318,251 304 122 332 956 TOTAL FUNDS 332 956 The financial statements have been audited under the requirements of Secknon 144 of the Charities Act 2011. The financial statements were approved by the Board of Trustees and authorised for issue on .1410712026..................................... and were signed on its beha￿ by.. S Beck. Trustee K I Hodgson - Trustee These notes form part of these financial ststements Page 10 BUCKS CRICKET CIO CASH FLOW STATEMENT FOR THE YEAR ENDED 30TH SEPTEMBER 2025 Period 2.2.23 Year Ended 30.9.25 30.9.24 Notes Cash flows from operTrting activities Cash generated from otkrab.ons 38 0461 316 016 Net cash (used in)Iprovided by operating activities 38 0461 316 016 Cash flows from investing activities Purchase of fixed asset Investments Interest received {19,4361 Net cash provided byl{LJsed in) investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 130,4491 3[￿,134 Cash and cash equivalents at the end of the reporting period 275 685 These notes form part of these financial ststements Page 11 BUCKS CRICKET CIO NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30TH SEPTEMBER 2025 RECONCILIATION OF NET (EXPENDThURE)IINCOME TO NET CASH FLOW FROM OPERATING ACtIvrriES Period 2.2.23 Year Ended 30.9.25 30.9.24 Net (expenditu￿)Iln¢orne for the reporting period (as per the ststement of Financial Activities) Adjustments for: Gain on investments Interest re￿iVed Increase in debtors Increase in creditors 128,8341 332,956 15,761} 17,597} 17,523} {70,494} 19,554} (16,085) Net cash (used in)Iprovided by operations 38 0461 316 016 ANALYSIS OF CHANGES IN NET FUNDS At 1.10.24 Cash flow At 30.9.25 Met cash Cash at bank 306 134 275 685 Total 306 134 275 685 These notes form part of these financial ststements Page 12 BUCKS CRICKET CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 ACCOUNTING POLICIES Basis of preparlng the flnanclal statements The financi31 statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 102) 'Accounting and Reporting by (harities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019}', Financial Reporting Stsndard 102 The Financial Reporting 5tsndard applicable in the UK and Republic of I￿land,, the Charities Att 2011 and the charib.es (Accounts and Reports) Regulab"ons 2008. The financial statements have been prepared under the historical cost convention, w￿h the ex￿ptIon of invesknents which are included at market value, as modified by the revaluatic>n of ￿rtain assets. Going concern At the balance sheet date, the charity had an eX￿sS of current assets over current liabilities and net assets of £304,122. The financial statements have been prepared on a going concern basis as the trustees believe no material Un￿rtaIntieS exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of re*Nes for the charity to be able to continue as a going COn￿rn. Income All income is recognised in the Statement of Financial ACtiv￿leS once the charity has entitlernent to the funds, it is probable that the income wll be re￿iVed and the amount can be measured reliably. Expendlture Liabilities are recognised as expeThd￿Ure as soon as there is a legal or construrtwe obligation committing the charity to that expenditure, ￿ is probable that 3 transfer of econcimic benefits will be required in setdement and the amount of the obligat￿￿ can be measured reliably. Eration tax on its Char￿able attivities. Fund accounting Unrestritted funds can be used in accordan￿ with the charitsble objectives at the discretion of the trustees. Restrirted funds can only be used for particular restrirted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restrirted purrM)ses. Further explanation of the nature and pUr￿se of each fund is included in the notes to the financial statements. Pension costs and other p05t-retirement benefrtS The charity operates a defined contribution pension scheme. contribub.ons payable to the charity's pension scheme are charged to the Ststement of Finanoal Acbvib"es in the peric(J to which they relate. DONATIONS AND LEGACIES Period 2.2.23 Year Ended 30.9.25 30.9.24 Donations Legacies 5,550 23,585 These notes form part of these financial ststements Page 13 BUCKS CRICKET CIO NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025 OTHER TRADING A￿1V[rIEs Period 2.2.23 Year Ended 30.9.25 30.9.24 Shop income Sponsorships Social lotterie$1100 Clubl 15 39,550 34,850 INVEsfMENT INCOME Period 2.2.23 Year Ended 30.9.25 30.9.24 Dividends re￿iVed Deposit account interest 2,502 3,592 INCOME FROM CHARThABLE ACnVITIES Period 2.2.23 to 30.9.24 Year Ended 30.9.25 Actiwty Charitable aCtiV￿eS Charitable aCtiV￿e$ Charitable artivities Charitrble actiV￿eS Fee5 and subscriptions Cornmercial coaching aub - Affiliations Grants 231,851 235,964 244 8,440 581379 9,548 826 027 Grants re￿ived, included in the a￿Ve, are as follows- Period 2.2.23 Year Ended 30.9.25 30.9.24 I star5 and Dynamos (hance to Shine and Street ECB Core ECB age groups EDI & Community Emerging Player Performance Coach Education Bursaries Lords Tavemers DI￿bility NCCA Funding Game Changer 14,079 96,371 240,761 107,488 57,942 15,750 11,461 43,305 51,015 2,659 90,023 181,730 80,094 31,505 101,445 29,958 39,215 24,750 Page L4 conb"nued... BUCKS CRICKET CIO NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025 RAISING FUNDS Raising donatlons and legacles Period 2.2.23 Year Ended 30.9.25 30.9.24 Social lotterie$1100 Clubl CHAFUTABLE ACTIVITIES COSTS Support costs {see note 8) Direct Costs Totals lJaritable artivities 328 217 657 436 985 653 SUPPORT COSTS Governan costs Management Finan Totrls (haritable attivities 657 436 NET INCOMEI(EXPENDThURE) Net incomel{expendfcure) is ststed after charging11cred￿ing). Period 2.2.23 Year Ended 30.9.25 30.9.24 AUd￿orS, remuneration 10. TRUSTEES. REMUNERATION AND BENEFITS There We￿ no trustees, rernuneration or other benefts for the year ended 30th September 2025 nor for the period ended 30th September 2024. During the year an amount of £27,417 12024.. £16,917) was paid to SMB {Buckingham) ￿Mited in respert of treasurer and administration services. SMB IBud(ingharnl Limited is 3 Company owned and controlled by Mr S M Beck, a Trustee of Bucks Cricket ao. At the year end £nil was owed by Buck5 Cricket cio to SMB (Buckingharn) LiM￿ed. Trustees. expenses Totrdl expenses reimbLJrsed to I trustee during the year ended 30 September 2025 were £260.70 12024.. £866.51). The nature of the expenses was governan￿ costs and Mileage claims. 2 of the Trustees had entered the Club 100 social lottery during the year winning £120 between them. This was paid from the aub 100 fund. Page L5 conb"nued... BUCKS CRICKET CIO NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025 11. STAFF C￿s Period 2.2.23 Year Ended 30.9.25 30.9.24 Wages and salaries Sctial security costs Other pension costs 518,119 42,844 435,543 31,625 481313 The average rnonthty number of employees during the year was as follows.. Period 2.2.23 Year Ended 30.9.25 24 30.9.24 23 Administration and coaching staff No employees re￿IVed emoluments in ex￿$$ of £60,000. 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrirted funds Restritted funds Total funds INCOME AND ENDOWMENTS FROM tlonation5 and legacie5 23,585 23,585 Charltable actlvltles Charitable attivities 451,128 374,899 826,027 Other trading activities Investrnent income other income 47,526 13,146 225 697 47,526 13,146 226 097 400 Total 761082 375 299 1 136 381 EXpEND￿uRE ON Raigng funds 3,230 3,230 Charitable activities Charitable attivities 491565 870 689 Total 873 919 Net gains on invesbnents NET INCOMEI{EXPENDThURE) Transfers between funds 336,781 {3,8251 332,956 Net movement in funds 332 956 332 956 TOTAL FUNDS CARRIED FORWARD 332 956 332 956 Page L6 conb"nued... BUCKS CRICKET CIO NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025 13. FIXED ASSET INVESTMENTS sted investments MARKET VALUE At 1st October 2024 Revaluations 89,930 At 30th September 2025 BOOK VALUE At 30th September 2025 At 30th September 2024 There were no investment a55ets outside the UK. Cost or valuation at 30th SeptemLEr 2025 is represented by.. Listed investments Valuation in 2025 Cost 76,255 If fixed 35set investments had not b￿n revalued they would have been induded at the following historical cost.. 30.9.25 30.9.24 Cost Fixed asset investments were valued on an Dpen market basis on 30th September 2025 by the trustees. 14. DEBTORS: AMOu1￿s FALLING DUE WThHIN ONE YEAR 30.9.25 30.9.24 Trade debtors Other debtors Prepayments 16,862 3,901 10,917 4,568 600 Page L7 conb"nued... BUCKS CRICKET CIO NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025 15. CREDtroRS: AMOUNTS FALLING DUE W￿H]N ONE YEAR 30.9.25 30.9.24 Trade credito Pensions payable Deferred income Accrued expenses 7,384 4,851 70,755 10,023 2,557 59,696 Deferred income Under l year Over l year Total At l (ktober 2024 Add￿10￿$ during the year Amounts released to income At 30 September 2025 59,696 70,755 59,696 70,755 Income has been deferred for course feesi programrne fees and match fees. £12,519 of the deferred income relates to ￿Stricted fund5. Thi5 ￿presented the underspend in 24-25 that has been deducted from the 25-26 first payment amount. 16. ANALYSIS OF NEf ASSETS BETWEEN FUNDS 30.9.25 Total funds 30.9.24 Totsl funds Unrestricted fund5 Restricted funds Investrnents cur￿ nt assets Current liabilities 95,691 286,205 77 774) 95,691 299,293 90 8621 89,930 322,219 13,088 13 0881 332 956 17. MOVEMENT IN FUNDS Net movement In funds Transfers ltheen funds At 1.10.24 At 30.9.25 Unrestricted funds General fund Hardship Fund ECB Core funding 318,251 14,705 4,759 (8,813) 124,780) 298,230 5,892 332 956 TOTAL FUNDS 332 956 28 8341 304 122 Page L8 conb"nued... BUCKS CRICKET CIO NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025 17. MOVEMENT IN FUNDS- continued Net movement in funds, induded in the above are as follows.. Incoming resource5 Resources expended ins and losses Movement in fund5 Unrestricted funds General fund Hardship Fund ECB Core funding 368,076 (369,078) (8,813) 265 541) 5,761 4,759 (8,813) 24 780) 240 761 608,837 {643,4321 5,761 (28,8341 Restricted funds Chance to Shine England and Wales Cricket Board (ECBI Lord's Taverners - Disabilities Cricket 96,371 206,720 196,3711 (206,720) 43 305) 346 396 346 3961 TOTAL FUNDS 955 233 989 828) 28 834) Comparatives for movement in funds Net movement In funds Transfers lkneen funds At 30.9.24 Unrestricted funds General fund Hardship Fund ECB Core funding 399,820 14,705 77 744) 181,569) 318,251 14,705 336,781 13,8251 332,956 Restricted funds chan￿ to Shine (3,825) 3,825 TOTAL FUNDS 332 956 332 956 COm￿rative net movement in funds, included in the above are as follows.. Incoming sources Resour￿$ expended Gains and losses Movement in funds Unrestricted funds General fund Hardship Fund ECB Core funding 556,462 22,890 181730 (227,136) (8,185) 259 474) 70,494 399,820 14,705 761,082 {494,7951 70,494 336,781 Restricted funds Chance to Shine England and Wales Cricket Board (ECBI Lord's TaVerne￿ - Disabilities Cricket 90,423 245,661 194,248) (245,661) 39 215) (3,825) 375 299 379 1241 TOTAL FUNDS 1,136,381 Page L9 (873,919) 70,494 332,956 conb"nued... BUCKS CRICKET CIO NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025 17. MOVEMENT IN FUNDS- continued The purposes for which the funds are held.. DESIGNATED FUNDS Hardship fund- this money 15 from Buck5 Youth Cricket Trust and 15 ring fen￿d for hardship bursary. REsfRICTED FUNDS chan￿ to Shine- Funding re￿iVed frorn Chance to Shine is to deliver Schods & Street programmes across Buckingharnshire. Any underspend incurred as part of the agreement is dedurted from future grant payments. In certain circurnstan￿s Chance to Shine may agree to Bucks Cricket carrying forward the underspend into the following peri(￿. In the year to 30 Septernber 2025 there was an underspend of £12,519 which was deducted from the first payment due for 2025-26. England and Wales Cricket Board {ECB) This is fLJnding from the ECB to deliver specific projects and programmes including.. Coaching Bursaries Women & Girls strategic funding All Stsrs and Dynarnos Cricket- grassr(xJts programme5 for children. Emerying Player Programmes Girls and Boys County Age Group (CAG) programmes Lord's TaVerner￿ The Lord's T3verners and BUC￿ Cricket have entered into an agreement to deliver Super Is & the SEND programme in Buckinghamshire. Super Is gives young people with a disability aged 12-25 the Chan￿ to play regular, cornpetitive cricket. The delivery of cricket in special educational needs and d1￿bil￿1eS (SEND) schools ensures that young people with a disability can engage in the most appropriate form of cricket. 18. RELATED PARTY DISCLOSURES During the year an amoLJnt of £27,417 was paid to SMB (Buckinghaml Limited in respect of treasurer and administration services. SMB (Buckingharnl Limited is a company owned and controlled by Mr S M Beck, Trustee of Bucks Cricket CIO. At the year end £nil was owed by Bucks Cricket cio to SMB {Buckn'ngham) Limited. Page 20 BUCKS CRICKET CIO DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2025 Period 2.2.23 to 30.9.24 Year Ended 30.9.25 INCOME AND ENDOWMENTS Donations and legacies Donab"ons Legacies 5,550 23,585 6,550 23,585 Other trading activities Shop income Sponsorships Social lotteries1100 Club) 15 39,550 34,850 45,723 47,526 Investment Income Dividends re￿iVed Deposit account interest 2,502 3,592 10,099 13,146 Charitable activities Fees and subscriptions Commercial coaching Club- Affiliations Grants 231,851 235,964 244 8,440 9,548 885,571 826,027 Other income Other income Reserves transfer BCB Ltd Reserves transfer BCCC 7,290 247 196,366 226 097 Total incoming re50urce5 955,233 1,136,381 EXPENDrnJRE Raising donations and legacies Social lotteries1100 Club) 4,175 3,230 Charitsble activities Match costs and ground hire Coathing and tutoring Catering costs Kit- Bats, balls, trophies Kit- Clothing Sportshall hire Carried forward 52,438 38,383 13,013 7,669 824 89,832 202,159 69,520 26,411 9,172 15,392 6,390 84,084 210,969 This page does not form part of the statutory financial statements Page 21 BUCKS CRICKET CIO DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2025 Period 2.2.23 to 30.9.24 Year Ended 30.9.25 Charitable activities Brought forward Umpires and scorer5 Coath education Stsff - Mileage Tours and festivals Staff training and development Meal alkiwan Pitch inspettions EDI & Community projects Hardship Funding Reimbursement 202,159 11,447 8,377 67,367 18,972 4,961 2,369 I,iio 2,642 210,969 9,284 3,773 50,996 34,077 9,689 546 450 5,594 328,217 333,563 Support costs Management Wages Social securty Pensions Insuran Nobile phone costs Postage and stationery ConsU￿nCY meeting costs General expenses storage tt Software and consumables Website Reward and rea)gnition Admini5tr3tion- mileage 518,119 42,844 23,851 1,989 2,008 1,550 28,317 7,308 1,386 435,543 31,625 14,145 1,966 1,657 6,773 16,917 6,456 880 140 6,366 615 1,037 220 11,367 229 1,102 640,070 524,340 Finance Bank charges 3,693 1,327 Governance costs AUd￿Or5, remuneration Accountarry and legal fees 5,875 5,760 Totsl resources expended 989 828 873 919 Nat {expenditure)lincome 262 462 This page does not form part of the statutory financial statements Page 22