Company wlstration number. 07024773
Charity registratKin number. 1208291
Devon Cricket Foundation
{A company Ilmw by guarantee)
Annual Report and Financial Statement8
for tho Yaar Ended 31 January 2025
WESTCOTTS
CMAATI*ID AetOllN7AMT&

Davon Crleket Foundatlon
Contonts
Referencg and Adminl8traliv8 D8tsi18
Strateglc Repjrt
2to4
Trust8es' Report
$108
ststemenl of trustees, re$ponsibllltl•s
Inde￿ndent Examinerf8 Report
Statement of Finandal ACtI￿tleS
10
Balance Sheet
11
stglement of Cash Fkh¥8
12
Notes to the Financl81 Stslements
13to23

Devon Cricket Foundation
Reference and Administrative Details
Chalmian
Mr M I Co(Fch
Trus¢o08
MT8 D L Madeley
Mr A M E Tapson (appointed 1510212024)
MrsA Davidson
Mr C Loembruggen
Mr M I Couch
Mr J W Pa￿ar
Mr J A Sparke8 Ire8igned 0610912024)
Mr J Bogue18ppointÉd 25102120251
MS J A Fry Ire8igned 25111 r20241
Mrs C N Linnrtt (resigned 15107r2024)
Mr8 S J Morgan {app)inled 01106120241
MT J A Sp8rk•$ Iro8ign•d 01106120241
1208291
Socrolary
Charlty R•gl•tratlon Numb•r
Company Rogl•trallon Numbor 07024773
The ¢hadty l¥ In¢orporalèd in Enoland and Wal¢8.
The Cricket OffKe
Sport8 Hall
Univer811y of Exelor
Stocker Road
Exeter
EX4 4QN
Wesl¢otts (SWI LLP
Plyin House
3 Longbridge Road
Plymouth
Marsh Mi118
Devon
R•gl•t•r•d Offlc•
Ind•p•ndent Examlner
PL6 8LT
Page 1

Devon Cricket Foundatlon
strategic Report for the Year Ended 31 January 2025
The trustee8. who are directors for the purp0888 of company law, pr88ent their 8trategic report for the
year ended 31 January 2025, In compliance with s414C of the Companies Act 2006.
Achivvemfrnts and porfomianco
Community and Schools
Community Cficket remained integr811o wdening the game's re8ch. Sire8t-styL9 crick81 and outreach
sessions were delivered in urban areas. providing free, inlomial opportunities for young people lo
play. Partnèrship5 wilh local authorrties and youth org8nisatK*ns ensuréd that delivery was focused In
communities with Iwniled access to 8PQrt. These iniliatwes. combined with ECB National Programmes,
have introduced cricket lo hundred8 of new particlpants from dNer8e backgrounds.
In partnership wrth the Lord'8 Taverners, the FoundalK)n expanded ts Supgr 1s and WIGkgtz di¥ablllty
programmes. Hubs across Devon provided regular cricket Sgssions for young people wrth disabilities,
supported by qualified coaches and volunle8rs. Participalton levels increased 81eadily throughout the
year, and the Foundation continu88 to explore the creation of rèpre88ntatlve di88bilrty team8 for the
2025 season. W¢rt in SEND s¢hool$ has al￿ been exlensive.
The Foundation'8 schools programrne remalngd a cornerstone of our work. Delivery focused on
engaging 8choo18 Wrth higher levels of deprivat￿n and those in urban 8rea8, ensuring equitable
access to crickal. Ovar 3,000 hours of 8Ctivity were d8liv8red through school nefv40rks, with
$lgnlfl¢8nt rl$e In girl$, parti¢ipalion and Inler-$¢hool ¢ompelltion. Te8cher8 8nd 8chools continue to
view cricket 88 a vehicle for building teamwork, rnspect, and leadership 8kill8.
Clubs & Comwtitlon•
Clubs acr088 Devon benefited from 8UPPOrt programme8 designed lo enhance f8cililig8. strengthen
governance. and volunteer capability. The ECB County Grant Scheme enabled further investment in
club infrastructure, while gducalion programmes Strengthened volunteer m8nagem6nt and
8of8guarding $tsnd8rds. Particip8lion wrthin affili8t¢d ¢lub$ grew, w￿h SO per cent of clubs wlih a
junior section now operating a girfs, team and 5 per cent growth rgcorded In 198gue Grickel
participation strengthened. ensunng that cncket reaches children who mlght oiheTrv18e have Ilmlted
8POrting opportunities.
P•rfom)•nco Pathway
The Perfom8nce Pathway contlnued to nurture the most talented players across the county, offering
$lw¢lured Irainlng, ¢omp¢lition. and mentoring opportunf(i¢$. Over 350 players were engaged through
p8lhway programmes, with some transitioning into professional acadernie5. A hardship fund
supported playern for whom financial bamers might have prevented participation, Gender panty
remain8 a key obj'ective. and the FoUndat￿n continues lo promote equol access for gids within all
stage8 of the pathway.
Staff Dovelopmgnl
The Foundation recogni8es that its 8uccesg depends upon the dedication and eXpe￿'Se of its staff.
During the year, the organisatlon supported employees to gain 8ddilional qualific8tion8, participate in
professional development, and strengthen collaborative working through team evenl8. The staff team
grew from 15 10 18, reflecting the expansion of programmes and thè increasing breadth of operations.
Page 2

Dovon Crlcket Foundation
Strategic Report for the Year Ended 31 January 2025
Flnanclal review
The Foundation's financial perfomiance for the year ended 31 January 2025 was steady, with total
income of £775,086 12024.. £792,088) and totsl expenditure of £78S.175 12024-. £798,150). Income
was derived principally from donations and grants tolalling £610,471, comprising ECB Grants
£423.222. Chance to Shlne £77,732, Lord'8 Tavemers £84,932, and other grants of £24,585. Income
from charitable activities amounted lo £155.549. whlb ¢)ther income was £9,C66.
Expenditure on charitable actNities was £781.440, in¢luding staff C￿1$ of £586,301, operational
costs, and programme delivery expens88. Fundraising expenditure was £3,735. After accounting for a
gain on inve8lment8 of £5.411. the net decrease in funds for the year was £4,678, resuming in closing
total funds of £410,04212024.' £414,720).
The tfustees are Satisf￿d that the Foundation continues lo demon81rate prudent financial
management and maintains the resources required lo meet Ils charitable obJ'8ctiv83.
Flnantlal Posltlon and R•serves Polley
Al 31 Janu8ry 2025 the Foundation held total funds of £410,042, ¢omprl$lng unr8$lrlded fund8 of
£40S,164 and reslrlcled fund8 of £4.878. The unrestrlcted reserves iepres8nl those available lo
support the charlty's core work and lo provhlo a Safeguard against financial uncertainty.
The Iruslees have adopted a reserves policy th81 se8ks lo maintain unrestricted rese￿8$ equiv8lent
to a minimum of three month8 of core operating costs, with # longer lemi largel of 8lx months, al￿ned
to future budget projections . Thi8 level is considered sufficienl lo ensurg Slabllity of employment.
continuity of essential programmes In the event of funding delay, and covgraga of contractual or
slalulory liabilrties. ReseNes a￿ miewad regulady by the Finance, Audit and Risk Committee and
adjusled as necossary in light of incoffle forec8818 and risk assessment. The trustee8 are confident
that current re8erves provide a sound finan¢ial base for ¢onlinued operat￿)n5 and future grovkh.
prtnclyl fundlng souK•s
Funding for the Foundation's actlvf(ieg 18 drawn from 8 broad rang0 of partners. The prtncipal fvnder8
remain the England 8nd Wales Cricket Board {ECBI 8nd Ch8nc8 to Shine, Bupplemenled by grants
from the Lord's Tavemers. Parental Contributions and other local partners. The InJ8tees express their
sincere gratitude to all funders, sponsors, 8nd individual donors %th08e 8UPPOrt enables the
Foundation lo deliver lilfrchanging rJi¢k¢t programm88 across Devon.
Pntnclpal Rlsks and Uncertalntles
The Iruslees operate a comprehensive risk-management framework ovorse¢n by the Flnanc8, Aud
and Risk Committee. Key risks include dependencg on major funder¥, rising operational costs,
safeguarding compl￿ne8, and maintaSning workforce capacity. Th888 ore mitigated through ongoing
dwersification of income, lontrtèm budget planning, rigorous safeguardino procedures, and
continued investment in staff training and digital infrastructure. The tfuslees ar8 confident that these
measures provide effective mlti'gat￿n and ensure the Ghanty's sustainability.
Pag8 3

Devon Cricket Foundatlon
Stratsgic Report for the Year Ended 31 January 2025
F￿Ure Plans
The Foundation's ambition¥ for 2025-26 and beyond are sét out in its Slrategrc Plan 2025-2029 -
Enriehlng Our Communf(ies. The plan aim8 to incre88e participation. reach new aUd￿nceS, support
Playe￿ and volunteers to 8chK?ve their potenllal, Improve wellbeing, devebp inclusive facilbties, and
ensure everwno f¢el8 sale and welcome in crid(et.
Sp8Crf￿ target8 indud8 engaging more than 25,000 chlldren annually through 6chools, achieving 8 50
per cent increase in women's and girts, teams, Supporting 50 club devebpmenl projects, and
leveraging al least £400,000 in external facilty investment. The Foundation will also contlnu¢ lo
measure tha wellbeing Impact of its community programmes and expand ils equalty, diversty, and
InGlusion initi'ative8 lo ensure cricket in Devon truty refb¢t$ the communities Il Befve8.
The strategic report was 8pprovod by thg tru8tee8 of the charity oR111 Ir2025
behalf by..
and 81gned on ttB
ftth<, e?oueA
Mr M I Couch
Chaiman and Iruste•
Page 4

Devon Crlcket Foundatlon
Tru$tees' Roport
The Iruslees. who are directors for the purposes of company law. presenl the annual report together
wrth the finoncial statement5 of the charitsble company for the year ended 31 J8nuary 2025. The
trustees hovo adopted the provisions of Accounting and Reporting ty Charilles.. Stslement of
Recommended Prnclice aPpI￿able to chariltes preparing their accounts in accofdance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021.
Introductlon
During the year the Foundation continued to deliver on ils mission of cricket being A GAME FOR
EVERYONE. Our ambition to seo morg people, in morn places. playing morg cncket was achieved
through wldening partlcipalion. improving accessibility and strengthening the communf(y and
perfomiance structur88 th81 underpln the game acro85 Devon.
We placed part￿Ular emphasis on the women's and glrls, game, communlty inclusion programmes,
and investment in club development. Alongside thes8 actlvllies we continued lo priori(ise the
P¢rfomiance Pathway, ensuring that talented player8 have the best possible opportunrties to progress
Into the professional game. Despite ongoing economic ehallenges. the Foundatson's financi81 po￿tIOn
remained stable and its impact significant.
ObJo¢tlv•• •nd o¢tlvltl
Tho Devon Crl¢ket Foundatlon IDCFI 1$ a ¢harflabl8 company limited by guarantee. Its constitution
slates that ils objects are for the benefrt of the publlc generally, 8nd in particular. thè inhabitsnts of
Devon arsd ils surrounding areas..
To promote communlty Participation in h8811hy ￿real￿n, in particular by providing 8nd assisting in
provlding fa¢lllti¢$ for, and organlsing, the playing of cricket and other 8POrtS C8pable of promoting
he8tth.
. To provide and assist in PfQVKling facilrties for sport. ￿¢(eatiOn and other le1$U￿tIMe 0￿Up4t1on for
person8 who have need of 8uch facilities by reason of youth, age, infirmity. di¥abilily, povety or social
circumstance8, or for the public at large. in the intere818 of Soc￿] welfare with the object of improving
thélr condllkjn of life.
To athJance the education of children and young people through 8uch means as the Iru8te88 think
frt., and
To pursue such other charltable purposes for the public benefrt as are exclusivety charitsblg
ac¢ordlng to the law8 of En918nd and Wal8s.
Page 5

Devon Cricket Foundallon
Trustees. R•port
Objecllves, strategies •nd activitles
The Foundalion delivef8 a wide range of cricket programmes and initiatives to achieve these aim8.
with all activtties a8ses¥ed against the Charity Commission's guidance on public benefit. Our
operations are struetured around Ihg key pillars of Ulilising The Power Of Cricket. Growlng And
Nurturing The Core, Developing Our Volunteers. Enhancrng Player Development, Growing The
Game, Rai51ng Our Profile.
Major are88 of dellvery during 2024-25 Included-.
. ChJnc• to Shlne programmes acros8 prfmary and secondary ¥Ghw15, bllnging cricket to over
20,000 children county-wide.
. MCC Foundation Hubs provKling free Coaching for slalfreducated young peop￿ aged 12-16.
Workforce tralnlng to deveksp volunteer8, C08ches. and offiGia18, wllh over 500 individuals trained.
Incluslve programme$ 8cr088 Devon. en$urfng access for children and adults in area8 of sodal
nd economic deprivation.
. All Stars and Dynamos Inlll81ive$ introducing Gricket to chSldren aged &11 and expandlng
participation among new families.
. 8END School dollvery 8nd the growth of disabilty cr￿ket hub$ ln partn•rship with the Lord,
Tav&rner¥.
. Perforn)anc• P•thw•y activty for boy8 and girf$ agèd 11>18, Includlng 8pec181i81 coachlng.
menloTing, and regional compelillon opportunitie8.
Publlc b•n•flt
The Irusl886 8r8 abl$ to ￿)nriMi that, whilst reviewing the Charbtl8 obl8ctive$ and planned future
activllies, reference has been made to the guidance contained In the Charty Commission's revised
gener81 guidance on publK benefrt.
The trusteos Confirm that they have complied w￿h the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefit guidan￿ publish$¢J by the Charity Commission for
England and Wale8.
Structure, gov•rnan¢o and manag9mgnt
Nature of govemlng document
The charity Is controlled by rts governing document, the memorandum and 8rticles of a880ciallon, and
constitutes 8 charitable comp8ny, limited by guaranteg, as defined by the Companies Act 20C6.
R•crultment andappointm•nt ol truste•s
New tru¥teg8 are approved and appointed by thg gxisling Board, following consideration of sklll$,
experienc8, and diversty. SU￿a$s1On planning and recruitment are over8een by the Nomination8
Committee.
Page 6

Devon Crlcket Foundatlon
Trustees, R•port
Oryanlsatlonal struC￿le
The Board of Tru5t8es meets quarterty and delegal8s day-to-day managgmenl to the Chief Execu16ve
Officer and senior staff team.
At 31 January 2025 the tru81888 wer&..
Mr M I Couch Ichalrl. Mrs D L Madeley. MrA M E Tap8on. Mrs A Davldson. Mr C Leembruaggn
and MrJ W Park•r.
Trustees who resigned during the y8ar were Mrn C N Llnnlffj Ms J A Fry, and Mr J A Sp•rkM.
Th8 S8cretary18 Mr• 8 J Morg•n, appolnted 1 June 2024.
The Foundation employed 16 staff during the year 12024.. 151, refiecting signrficant grO%￿h and
expansion of programmes. Staff are organised acTOSS participation, communrty, pathway, and
operation8. The trustees express their gratitude lo all employees and volunteers for their dedication
and prof8885onall8m.
Page 7

Devon Crlck•t Foundation
Trustegs. Report
8tstement of tN$to08' responsibilitl•s
Iruslees Iwho arè also the directors of Devon Cricket Foundation for the purpos0$ of Company
lawl are responsib￿ for preparing the trustees, report and the financial statements in accordance wlh
opplicable law and United Kingdom Accounting Standards Iunrted Kingdom Gener81ty Accepted
Accounting Practice), Indudlng FRS 102 'The Financial Reporting Standard applicable in the UK and
R8publiG of Ireland..
Company law require8 the trustee8 to prepare finandal statements for e8¢h finan¢lal yoar. Under
comp8ny 18W the tru8tee¥ must not approve the financial ststsments unless they are satisfied that
they give ¥ true and fair view of the slate of affairs of the ch8ritable company and of the incoming
rewurces and application of resources. including its income and expenditure, of the charttable
company for that period. In preparing these financial 8tatemenls, the trustees are required to..
select $utt8ble 8ccounting policies and apply them con8islenlly'.
observe the m8lhods and principle8 In the Charities SORP..
make ludggments and eslimales that are rea80n8ble and prudent.,
slate whether applicabla a¢¢ounting 8landaTdB, comprlsing FRS 102 have been foll¢)wed, Bubject
to any malgrial depgrturgs disclosed and explained in the financial statements., and
prepare Ihe financial 8ts1emenl8 on the going concern basls unless 1118 Inappropdalo lo presum•
that the charlt8bl8 company will continue in bu8ine88.
The tru81ee$ are responsible for keeping proper accounting records that can disclose with reasonabl8
accur8Cy 818ny time the finanel81 posllicn of th8 ch8rtt8ble ¢omp8ny and enable thèm lo ensurè that
the financial slalemenls comply w(th the Companles AGI 2006. Thoy aio 8150 responsible for
8afeguarding the assets of the chaTilable company and hgnce for taking re880nable 81ep8 for the
prevonlion and detection of fraud and other irregularitie8.
The trustee9 a￿ regponylble for the m8inle*n8n¢A anrl intmority e*f th* r￿￿nrAtft finAnriAI
information Included on the charitable comp8ny's web511e. Legi8lalK)n governing the preparats'on and
dissemination of financial statements may differ from legislation in other lurlsdictlons.
The 8nnu81 report was approved by the tru8tee8 of the charty on
behaw by..
2111112025
and signed on 118
fcim C.)01￿A
Mr M I Couch
Chaimian ond trustee
Page 8

Devon Cricket Foundation
Independent Examiner's Report to the trustses of Devon Crlckat Foundation
('the Company,)
I report to the charity tru81ees on my examination of the accounts of the Company for the year ended
31 January 2025.
R•sponsibiliti08 and basis of r8POrt
As the charty's trustees of the Company18nd also ils dir9clors for the purposes of company lawl you
Bre responsibl8 for the preparation of the accounts in accordance with the requirements of the
Companle8 Act 20c61.lhe 2006 Act'l.
Having Satisfied myself that the accounts of the Company are not required lo be audilod under Part
16 of the 2006 Act and are gligiblo for independent examination. I report in resped of my examination
of your charity's accounts as carried out under Soction 145 of the charit￿$ Acl 2011 {'Ihe 2011 Act'i.
In carrwng out rny examination I hav8 foll¢)wed th8 Directions given by the Charity Commi881on under
6ectKsn 145151{bl of the 2011 Ad.
Inde￿ndent •xamlnor's •tatem•nt
Since Ihg Company'$ gro$$ inGomè oxc•oded £250.000 your examlner must be a mombèr of a body
lisl8d in section 145 of the 2011 Ad. I confirm that l arn qualified lo undertake the examlnation
because l am a member of Westcotts ISWI LLP, wh¢ch 18 one ol the listed l)odie8.
I h8ve compl8led my ex8mlnat￿1n. I confirm that no matter8 havo come to my attention in connection
with tho examination glvlng me cause to believ8'.
1. aceounling records were not kapl in respo¢1 of Devon Crl¢ket Foundall)n a6 requlred by 8eCtlon
386 of the 2006 Act.. or
2. the accounts do not accord wth th08e records; or
3. the a¢Gounts do not comply with the •¢wunling requirgm8nl$ of sedlon 396 of th¢ 2006 Ael
other than any requirement that the 8ccounts give a 'true and fair Vie￿ which 18 not a matter
cOns￿ered as part of an independent examination,. or
4. the account$ have not been prepared In accordance wf(h tha methods and principles of the
statement of Recommended Practice for accounting and reporting by charities applicabLg to
charities prep8ring their accounls in accordance with the Financial Reporting Siandord
applicable In the UK and Republic of Ireland {FRS 1021.
I have no concerns and have come across no other mattgrs in connection with the examination to
which attention should be drawn in thi8 report in order to enable a proper understanding of the
account5 to be reaehed.
Adam Croney ACA
Westcotts {SW) LLP
Plym Hou88
3 Longbridge Road
Plymouth
Marsh Mi115
Devon
PL6 8LT
Dalo..
Page 9

Devon Crlcket Foundation
statement of Financial Activitles for the Year Ended 31 January 2025
{Includlng Income and Expendlture Account and Statement of Total
Recognised Galns and Los8e8)
Unr¢8trl¢tsd
funds
R￿trICt*d
funds
Total
2025
Total
2024
Note
Income and Endowments from:
Donations and legacies
Chartsble •¢livrtie$
Other income
252.101
78,699
9.066
358,370
76,850
610.471
155,549
9.066
524,818
251,898
15,372
Totsl income
339 866
435,220
775 086
792 088
Expgndlture on:
Raising fund8
Charitable acti￿1185
(2,7351
352,098
11,000)
429.342
{3,735)
781440
13.5401
94.810
Total expenditure
Net lexpendilurelAncorno
Oth•r rncognlsed g•ln•
and 1088•g
Other gainsl{108S681
Nel movement Sn funds
354,833
430.342
785,175
114,9671
4,878
110,089)
18.0621
911
19.5561
4,878
14,878}
{5,1511
Reconclllatlon of fund•
Total fund8 brought forward
Total fund8 cathed forward 19
414 720
414.720
419,871
405.164
4,878
410.042
414,720
All of the Gharity's aGtivrtig8 dwive from continuing operatlons durfng the above kn¥0 perfod8.
The fvnd8 breakdown for 202418 shown in note 19.
The notes on pages 13 10 23 fomi an integral part of these financi81 slatemenls.
Page 10

Davon Cricket Foundatlon
{Regl8tration numb8r: 07024773)
Balance Sheat as at 31 January 2025
202S
2024
Not•
Flxed a88ets
Tangible assets
Current assets
SttKk¥
Debtors
Cash al bank and In hand
13
21,782
25.626
14
15
5.343
66,009
397,880
50,170
401,916
452,086
469.232
Cr•dltor•: Amounts falllng du• wlthln ono year
Net current a880ts
17
63,826
80,138
388,260
389,094
414,720
Net a•s•ts
410,042
Funds of th• ¢h•rtty:
R•3trict8d Income fvnd•
Re$lrl¢ted funds
4,878
Unrn•trl¢tod Incomo lund•
Unre$tfi¢le(I funds
405,164
414,720
Total funds
19
410,042
414,720
For the financial year ending 31 Janu•ry 2025 the chari(y was ent￿led to exemption from audit under
section 477 of the Companie8 Act 2006 relating to small ¢ompanie$.
Directors, responsibilities..
The member8 have not requlred th8 charity to obtain an audli of ft8 accounts for the year in
que8tion In accordance with 6ectKJn 476,. and
The dlrectors a¢knO￿ed99 their responsibililles for complwng with the requlrements of the Act with
r08PgCt to accounting records and the preparalh)n of 8ccounl8.
The financlal 8tatement8 on pages 10 to 23 wgre approved by the trustee8, and authorfsed for i88ue
orR.111112025
and signed on their behalf by..
Mr M I Couch
Chaiman and trustee
The notes on p8ges 13 to 23 form 8n integral part of these financl81 $t8temenls.
Page11

Dovon Crlcket Foundatlon
ststemont of Cash Flows for the Year Ended 31 January 2026
2025
2024
Not•
Cash flows from opèrating actlvltlos
Net1088 for the period
Adjustments to ca•h floY45 from non-Ga8h ftom•
DepreCkg1￿n
Investment in¢omo
(4,678)
15,151)
4.522
911
(5,411
16.2451
{1,5401
Worklng caphal •dlu•lments
Decrea8e in stocks
Decrea8ellincreasel in debtors
IDecre858}lincreas6 In ¢reditors
Net cash flow8 from opernting actlvltlos
Cash flo￿ from Inv••ting actlvltle•
Interest receivable and 5imilai income
Pur¢ha89 of tangible fixed as8el8
Not ¢88h flow8 from Inv881ing
Not In¢r•a8• in ¢a8h and ca8h equival8nl8
C98h and cash equivalents at 1 February
Caoh ond 00)h oquivalontG at 31 January
14
15
17
5,343
15,839
16,312
139.9S21
54,487
1,375
12,995
5,411
911
5.200
13
5.411
4,036
397,880
401,916
8,706
389.174
397,880
All of the c88h flows aro derfvod from continulng operallon8 durlng the above pedod8.
The notes on pag68 13 to 23 fom) an integial part of the8e financial statements.
Page 12

Devon Cricket Foundatlon
Notes to the Financial Statsments for th• Year Endod 31 January 2025
1 Chartty 8talus
The charlty 18 limhed by gtsar8nte8. Incorporated in England and Wales, and consequently doe$ not
have Share caphal. E8ch of the trustees is liable to contribute an amount not exceeding £10 towards
the assets of the charty in the gvent of liquidation.
The address of its regi8terèd office Is..
The Cricket Office
Sports Hall
University of Exeter
Stocker Road
Exeter
EX4 4QN
2 AGcountlDg pollcJ•s
Summary of slgnfflcant a¢countlng poll¢h8 and k•y accountlng e•tlmate•
The prlnclpal accounllng pollcles applied in the preparallon of these financial slalemenls 8re sel out
below. These polici88 have been con8lstently applied to all the years presgnled, unless otherwise
stsled.
Statem8nt of compllanco
The financial slalemgnts ha%&* boon prepsred In accordance wllh Accounllng and Reporting by
Chanties.. Statement of Recommended Practice lapplieable lo ¢harilies preparing thelr accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021} li88ued in October 20191 Icharilies SORP IFRS 1021), the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 10218nd the Companles Act 2006.
Ba•S• of proparatlon
Devon Cricket FOUndat￿)n meets the definition of a public benef*t entity under FRS 102. A88ets and
liabilities 8re initially recognisod at hi$lori¢al ¢08t or transa¢lion value unless otherwise Slated in the
relevant accounting policy notes.
Golng concgrn
Th8 trustees consider th81 there are no material uncertainties 8boul the charills abilty lo continue a$
a going concem nor any signrftcant aroa$ of uncertainly th81 affect the caryng value of asset8 hekl by
the charity.
Incomg and gndowmonts
All income 18 recognSsed once the charity has entitlement to the income, it is probable that the income
will b8 re￿1¥￿d arKI the amount of the income receivable can be measured reliably.
Page 13

Devon Crlcket Foundation
Notos to the Financial Statements for the Year Ended 31 January 2025
Donations and ltyaciès
Donation8 are recogni5ed when the ch8rty has been notffied In writlng of both the amount and
settlement date. In the event that a donation is subject lo conditions that require a levèl of
perfoman￿ by the charity before the charity is enliilèd lo the funds, the income is deferred and not
recognised until either those conditions are fulty mel, or th8 fulfilment of those ¢ondity'ons is wholly
within the control of the charity and rt is probable that these conditions will be fulfilled in the reporting
period.
Legacy gsfts are reGogni5ed on a case by case basis following th6 gfant of probate when the
adminislralorlexeculor for the estate h88 communi¢aled In writing both the 8mounl and settlement
dale. In the évènl that the gift is in the form of an asset other than cash or a financi81 asset traded on
a recognised st(￿[ exchang6, recognition is subject to the value of the gift being rellabty mgasurable
with a degree of re830nable accuracy and the title to the asset hawng been transferred lo the chafily.
Gr•nts rneelvablo
Gr8nts are recognlsed when the charity h88 an entf(lement lo the funds and any condition6 linked lo
the gr8nls have bgen met. Where perfomance condf(ion8 are attaehed lo the grant and are yel lo bè
mel. the income is recogni88d as 8 liabilrty and included on the balance 8heel a8 dèferred income lo
be r•ltrased.
Delerred Incom•
Deferrod income represen18 amounts received for future pedod8 and 18 rele888d lo incomlng
r660urces in the pedod for whlch, rt has bg8n recelvod. Such income 18 only doferred when:
The donor specifies that the grant or donation must only bè used in future accounting pèriods.. or
The donor has Impo8ed ￿nditionS which mu81 bo mel before the chanty h05 unconditional
•ntrtL9ment.
Exp•ndlture
All expenditure 18 recoonijed ance there 18 8 leg41 or con8tructive obligation lo that expendf(ure. it 18
prob8bl8 settlement Is required ané the amount can be measured reliably. All costs are allocated to
the applicable expenditure he8ding that aggregate 81miLqr cost8 to that category. Where costs Gonnot
be direclty attributed to particular headings they hav¢ b¢en allocated on a bag1$ conBlStenl with the
u8e of resources. with eènlral staff costs allocated on the basis of time spent, and depreciation
charges 811ocated on the portion of the asset's use. Other support C0515 are allocated based on the
6pre8d of staff costs.
Ral¥ing funds
These are costs incurred In attracting voluntary income and Iho¥g incurred in trading a¢twiti¢$ that
raise funds.
Charltable actlvlt193
Charitable expenditure ¢omprises those ¢0818 incurred by the charity in the delwory of its activities
and services for ils ben8fiCiar￿5. It includes both ¢o$ls that can be allocated directly lo such activities
and those cost¥ of an indifect nature necessary lo support them.
Page 14

D•von Crfcket Foundatlon
Notes to the Financial Statements for the Year Ended 31 January 2025
Grnnt e¥pendlture
Gr8nts payable are payments made lo Ihifd partie¥ in the fvrtherance of the charitable objectives.
Where the charity giv&s a grant with condrtions for ts payment being a specific level of service or
output lo be provided, such grants are only recognised in tho Statement of Fin•n¢ial A¢tivltl¢$ once
the reciplenl of the grant has provlded the specific service or output.
Grants payable without p$rformance condrtions are rec¢gnlsed In the accounts when 8 commitm8nl
has been made and communicated to the recipient, and there are no conditions lo be mel relating to
the grant which ramain In the control of the charity.
Support colts
Support costs in¢ludo ¢•nlral fun¢tlon8 and have been allocated lo activity cost categories on a basis
consistent with the use of resources, for example, allocating propety co8t8 by floor areas, or per
caprta, staff costs by the time spent and other Costs by their u$agè.
Governancè ¢08ts
These include the costs attributable lo the charillB compliance %wth constltutlonal and Statutory
r8qulrements, including audr(, strategic management and Iruslo¢s m$¢llngs and reimbursed
$XP8nseB.
T•Mtlon
The ehartty18 considered lo pa88 the lesl8 sel out in Paragraph 1 Schedulo 6 of tho Fin4n¢¢ A¢t 2010
and therefore il meets tho dofinrf(ion of a chantable company for UK corporation lax purp0885.
Accordingly, the charty is potentially gxempt from laxalion in respect of income or c8Pital gains
received wthin categories covered by Chapter 3 Part 11 of tho Corporallon Tax Act 2010 or Section
256 of the Taxation of Chargeable Galn8 Act 1992, to the extent that Such income or gain8 are
applled exGIu8ively lo ¢h8rit8ble purp)$e$.
Tanglble fixed assets
Tangible fixed a$$et$ under the cost model are 8t8ted al hlstorlcal c081 less accumulated depreciation
and any accumulated Impalmient losses. Historical cost Includes expenditure th81 is directly
attributable to bringing thg asset lo Ihe bcation and Condition n¢ee8sary for rt to ba capabl8 of
operating In the manner Intendad by management.
DepreclatSon and amortlsatlon
Depreckgtion is provided on tsngible fixed a88et8 80 as to WTlle off the c05t OT valuation, le8s any
estimated residual value, over their oxpect•d u88ful economic life 88 follow8.'
Asset class
Office equipment
D•preclatlon rnothod and rato
150h reducing balance
The assets. residual values, useful Ilves and depreciat￿n methods are reviewed, and adjusted
prospectivety rf appropriate. or if there 1$ an indication of 8 significant change since the last reporting
dale.
Page15

Dovon Crlcket Foundation
Notes to the Financial Statsments for tha Year Ended 31 January 2025
Stock
Stod( is valued al the lower of cost and estimated selling price less costs lo complete and sell. after
due regard for obsolete and 81ow movtng stocks. Cost is detemiined using the firsl-in, first￿t IFIFOI.
••h and ca•h èqulvalenls
Cash and cash equiv81ents Gompri5e cash on hand and call depo8118, and other 8hort-t8m highly
liquid investments that are readily convertible lo a known amount of cash and 8re suble¢t to an
Insignificant ri8k of change in value.
Fund structure
Unreslrieted incomg funds are general funds that are avarlabk8 for u$8 8t the tru8tee8 di8cretion In
furtherance of the objectives of the charity.
Restricted In¢ome fund8 8re tho8e donated for use in a particular area or for $peGrfic purp0808, tho
use of whlch is re8lrScted lo that area or purpo80.
FlnanclAI Initrumonts
Classff1¢4tlon
The Charity only has financial a88ets and financial li8bililie8 of 8 kind that quallfy as basic financial
inslrumenls. Basic financial inslrum8nls are initially recognS8ed al Ir8nsacth?n value and 8ub8equent
me*sured at their settlement value wrth the exception of bank loans %thich am 8ubsequ6nt
measured at amort180d cost using the effective intereBt method.
Page 16

Devon Crlcket Foundation
Notos to tho Financlal Ststsments for the Year End•d 31 January 2025
3 Incom# fr(Kn donation# and legacles
Unreslrfcted
Goneral
Re8trl¢ted
funds
Total
2025
Totsl
2024
Chance to Shlne
ECB Grants
Lord's T8vemer¥
Other grants
77,732
192,166
84,682
3.790
77,732
423,222
84,932
24,585
610,471
73,331
327,915
106.747
16,825
524,818
231.056
250
20,795
252,101
358,370
4 Incom• from ¢harlt4bl• •¢tlvltlo•
Unrfj$trl¢t¢d
Genoral
Restrlctsd
funds
Re8trlctod
2025
R•strlGtod
2024
Clubs & Compelkion8
Performance Pathway
Other
59,275
19.424
59,275
98,274
47,962
152.655
51.281
251.898
76,850
78,699
76,850
155,549
6 Othor Incorn•
Unr•strlcted
Genoral
Total
2025
Total
2024
Other
9.086
15,372
8 Expendltur• on f4lilng fund•
Unro3trlct•d
G•n•ral
Re8trlcted
funds
Total
2026
Total
2024
Grants
2,735
1.000
3,735
3,540
Page 17

Devon Cricket Foundation
Nots8 to the Flnanclal Statements for the Year Ended 31 January 2025
7 Exp•ndltur8 on charftable actlvltl¢$
Unrestrict•d
Gèneral
ReBtrfcted
funds
Total
2025
Total
2024
Nots
Clubs &
Competitions
Perfomsnce
Pathway
Communty
Eng8g8ment
Operational Costs
Staff costs
Other Staffing
Costs
Worklor¢•
Education
Allgcaled 8UPPOrt
Costs
Gov•man¢8 c08ts
1.542
14,400
15.942
10,211
3,157
40.200
43,357
79.749
1,411
263
243,548
13.686
4,256
342,753
15,097
4,519
586.301
18.089
9,617
548,422
22.882
22.882
26,429
5,021
5,021
150
64.430
14,047
78,477
9,844
103,943
352,098
429,342
781.440
794,610
In addition to the expenditure analysed above, there are also governance costs of £9,844 12024
£4,522) which relate directly In r.hAritHhle a¢tlvrf(ie$, S•• note 8 for furthor dctoil3.
8 ATratysl• of governanc• and support co•ts
Govgrnanc• colts
Unrestrlcted
General
Total
2025
Tolal
2024
Independent examlner fee¥
Accounlaney
DePrec￿lOn of fixed assets
2,750
3,250
2,750
3,250
3.844
4,522
4.522
9.844
Page18

Devon Crlcket Foundation
Notes to tho Financlal Statements for the Year Ended 31 January 2025
9 Net IncomlngloutgoTng r8sourc
Nel outgoin9 resources for the yoar include..
2026
2024
Depre¢latbn of fixed 888el8
4,522
10 Tn￿10￿ remunorntlon and oxp•nses
No trustee8. nor any persons connected with them, have received any remuneration from the charity
during the year.
No trustees have Tecelved any reimbursed 8xpen888 from the charity durfng thg year.
11 Staff costs
The agoTegate payroll costs were a$ lollowj".
2025
2024
staff costs durfng tho yoar w•r•:
Wages and salaries
So¢i81 securfly c08ts
Pen5i0n ¢o$ts
other staff costs
512,598
42,382
20,897
10,424
586.301
470.477
36,896
17.902
21,147
546.422
The monthty average number of per80n8 (including senlor management / lsadershlp team) employed
by the charrty during the yoar wa$ a8 follows..
2026
No
18
2024
Totsl
15
No employee received emoluments of moro th8n £60.000 during the year.
12 T•xatlon
The charity is a registered Charity and 1$ therefore exempt from taxation.
Pago 19

Devon Cricket Foundation
Notes to the Financial Statements for the Year Ended 31 January 2025
13 Tangiblo fu•d assets
oqulpment
Total
Cost
At 1 February 2024
At 31 January 2025
Dopr8clatlon
At 1 February 2024
Charge for the year
Al 31 January 2025
Not book value
44,782
44.782
44,782
44,782
19.158
19,156
3,844
23.000
23,000
At 31 January 2025
At 31 January 2024
21,782
21,782
25,626
25.626
14 Stock
2026
2024
Stock8
5.343
10 Debtorn
2026
2024
Trade debtor6
Prepaymènts
A¢erued Incom•
21.987
17.021
11.182
51.233
3,000
11,776
16 Cash and Cash equlvalonts
2025
2024
C88h 81 bank
401,916
397,880
P8ge 20

Dovon Crlcket Foundatlon
Notes to tho Financial Statements for the Year Ended 31 January 2025
17 CTedltors: amounts falllng duo wlthln one y￿r
2025
2024
Trade credf(or8
Other laxallon and Sodal securfty
Other creditors
Ar£rua18 and deferred income
14.436
10.054
1.759
37.577
29,275
11,094
2,732
37,037
63,826
80.138
18 Commltmonts
Capftal commltments
A8 al April 2024, tho Gonyany •ntered into 8 loa$e for Offl¢0 8pa¢o. The total amount ¢)wing in future
periods is £14,517, as al the year-end datè.
19 Fund•
Balance at 1
Fobruary
2024
l•nce It
31 January
2025
Incomlng
our¢••
R8•our¢o•
•XPondod
Unro•trlctsd fund•
G•nernl
General Fund8
414,720
345,277
{354,833)
405,164
Rv4lrfct•d fund•
ECB
Chance lo Shine
MCC Foundation
Porformance Pathway
Lords Tavonors
192,166
77,732
3,790
76,850
84,682
435,220
1192,1661
177,732}
13,790}
171,9721
84,682
430,342
4,878
4,878
Totsl funds
414.720
780,497
85,175
410,042
Page 21

Devon Crlckat Foundation
Notss to the Flnancial Statements for the Year Ended 31 January 2025
Balance at 1
February
2023
Balance at
31 January
2024
Incoming
resources
Resourc
expènded
Unro8trlctod fvnds
General
General Funds
419.871
792,999
798,150
414,no
The $p8¢ifi¢ purposes for whlch the fund8 are to be app118d are a8 follows:
ECB
The ECB funding supports the delivery of key n8lion81 progr8mm•8 and pr*)Tilie8 across Devon. This
include8 developlng partieipation opportunities, Improving facilities, 8nd ensunng the game is 88fe,
In¢lu¥ive, and accesslble lo all. The funding enabl88 the Foundation to allgn local delivery with the
national strategy lo grow and 8ustsin crid¢al at every l¢v•l.
Chan¢• to 8hln•
The Chance to Shine programm8 uses the power of cricket lo inspire children and young people lo
play, bom, and develop both on and off the fi'eld. Through 8chool and communlly4)ased sesslon8.
Ihls funding help8 the Foundation to introduce cdckal to new aud*rtce8, promote teamwork and
T08I1ience, and create a lifelong bve of the game.
Porform¥nc• Pathway
Developlng home-grown tslent through a welkresourced perfomiance pathway Is Important for
maln reasons,. 11 It enabL98 people lo reach their potential and. for some, to progro$¥ into fir$t-¢10g$
cricket, and 21 It craatas a stronger and more Sustalnable foundation for cricket in the county.
Lord'$ Tavornor8
Funding from the Lord's T8vemers Support8 disabllity and communlly cricket programmes. helping lo
make the game truly inclusive. It provides opportun(tie3 for young p¢opl¢ with disabilities or facing
disadvantage lo experienee the benefits of cricket - buifvJing oonfidence, developing Skills, and
promoting 80¢1al ¢onn¢¢tion through participation.
Page 22

Dovon Crlck•t Foundation
Notes to the Flnancial Statements for the Yoar Endod 31 January 2025
20 Analysh of net a8sets b•tween fund•
Unrestrfcted
Total funds
fund8 at 31 January
Genernl
2026
T8nglble fixed a￿t8
Current assets
Current li8bilitie8
21,782
452,086
63,826
21.782
452,086
Total nel assets
410,042
410,042
UnrMtrfct8d
Totsl fund•
lunds •t 31 Jjnuary
General
2024
Tangible fixed as8el8
Current as8ets
Curronl li8bllitios
25,628
469,232
80,138
25,826
469,232
80,138
Totsl nel a88et8
414,720
414,720
21 ROlat￿ party transactlon•
There were no related party Iran8actbn8 In the ￿ar.
Page 23