## **Roe Green Cricket Club Limited** _(A charitable company limited by guarantee)_ ## **Trustees' Annual Report** For the year ended 30 September 2025 Charity registration number: 1208821 Company registration number: 15495587 Roe Green Cricket Club Limited | Charity No. 1208821 | Company No. 15495587 The trustees, who are also the directors of Roe Green Cricket Club Limited for the purposes of company law, present their Trustees' Annual Report and the financial statements of the charity for the year ended 30 September 2025. The report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP FRS 102) and the Companies Act 2006. ## **1. Reference and administrative information** |**Charity registration number**|1208821| |---|---| |**Company registration number**|15495587| |**Reporting period**|1 October 2024 to 30 September 2025| |**Registered office**|Tower House
269 Walmersley Road
Bury, Lancashire
BL9 6NX| |**Principal operating address**|Greenleach Lane, Worsley, Manchester M28 2QW| |**Trustees / directors who served**
**during the year**|R D Prill (Chairman from January 2026)
J Needham (Chairman until December 2025)
P G Nicol| |**Independent examiner**|Lee Sugden ICAEW
Horsfield & Smith
Tower House, 269 Walmersley Road
Bury, Lancashire, BL9 6NX| ## **2. Structure, governance and management** Roe Green Cricket Club Limited is a charitable company limited by guarantee. It was incorporated on 16 February 2024 and is governed by its memorandum and articles of association. Trustees are appointed in accordance with the articles of association. At the first annual general meeting all directors retire and may offer themselves for re-election. At each subsequent annual general meeting one-third of the directors retire by rotation. **Governance changes during the year.** In December 2025, J Needham stepped down as Chairman and R D Prill was appointed as Chairman at the January 2026 AGM. J Needham continues to serve as a trustee. There were no other changes to the composition of the board during the year. **Related entities.** The charity has a wholly-owned trading subsidiary, Roe Green Cricket Club (1881) Limited (company number 15505993), which operates the bar and events activities of the club at the Greenleach Lane premises. The taxable profits of the trading subsidiary are gifted to the charity under corporate Gift Aid, with any payment due being made within nine months of the subsidiary's year end. During the year the charity received £35,727 from the trading subsidiary (prior period: £98,705). Roe Green Cricket Club Limited | Charity No. 1208821 | Company No. 15495587 ## **3. Objectives and activities** The charity's object, as set out in its governing document, is: _"The promotion of community participation in healthy recreation for the public benefit in Salford and the surrounding area, particularly by the provision of facilities for playing cricket."_ During the year, the charity provided and maintained facilities for playing cricket and supported senior, junior, women's and girls' cricket. It delivered coaching, training and competitive cricket, ran a free community café, engaged with local schools and community groups, and encouraged wider participation from the local community. **Public benefit.** The trustees have had regard to the Charity Commission's guidance on public benefit when reviewing the charity's objectives and activities and when planning for future activities. The charity's activities directly further its charitable object: cricket, coaching and community recreation are open to members of the public in the local area and no beneficiary is excluded on the basis of ability to pay. Membership fees are set at levels intended to support participation and the community café is provided at no cost to attendees. ## **4. Achievements and performance** During the year, the charity continued to operate and develop cricket and recreational facilities for the benefit of the local community. **Cricket.** The charity supported four senior men's teams, a women's team and mixed junior teams from Under 9s through to Under 15s. Its All Stars programme for younger children remains one of the busiest and most sought-after in the area and was delivered through a combination of volunteer adult coaches supported by members of the U15s team. The women's team enjoyed notable success, winning the indoor softball league for two consecutive years and the outdoor summer league in 2025. **Facilities investment.** The charity invested £84,066 in tangible fixed assets during the year, including £80,966 relating to land and buildings and £3,100 relating to equipment. The principal component of this investment was the completion of the Tyldesley Suite, a new lounge area for the use of members and the wider community. The suite was formally opened by Michael Vaughan OBE in October 2025. It carries the Tyldesley name in recognition of the club's longstanding association with the Tyldesley brothers (J T and Ernest), who grew up in Roe Green, played for and captained the club, and went on to represent Lancashire and England. **Land and buildings transfer.** During the year, the trustees progressed the transfer of the land and buildings from the former unincorporated club to the charity. HMRC has confirmed that the transfer can be effected with no Capital Gains Tax implications. Butcher Barlow LLP has been instructed to complete the conveyancing. It is the intention that the charity will hold and maintain all of the land and buildings pertaining to healthy recreational activities. The process of transferring the assets is expected to complete during 2026. **Community engagement.** A weekly community café was established in May 2025 and regularly attracts over 40 members of the community, including a veterans' group. The café is Roe Green Cricket Club Limited | Charity No. 1208821 | Company No. 15495587 fully funded by the charity at no cost to attendees and is grateful to the support of the volunteers in running it through its affiliation with Roe Green and Beesley Green Community Association (RGBGCA) RGBGCA Committee meet on a regular basis at the Cricket Club. A Community Book Club was started during the year and meets in the Tyldesley Lounge monthly. The partnership with Chatsworth Futures continued in the year providing an opportunity for pupils with Chatsworth Futures to develop their horticultural skills through the provision of potted plants and hanging baskets. During the year the charity also made small charitable donations, including £300 to Opening Up Mental Health (whose logo is displayed on the senior playing shirts) and £500 to Roe Green & Beesley Green Residents Association. Positive links have been established with local primary schools including St Mark's and Ellenbrook Primary and a community partnership is being developed with Roe Green Football Club. **Bonfire Night & Music Festival.** Through its trading subsidiary, the Cricket Club deliveredits annual Bonfire Night held in November 2024 (first held in 2007) and the Adored music festival held in August 2025. These remain the largest fundraising events of the year and continue to be important community occasions, attracting several thousand attendees from the surrounding area. **Safeguarding.** The charity has a nominated Safeguarding Officer and has adopted the England and Wales Cricket Board (ECB) safeguarding policy. All coaches and volunteers in roles requiring DBS clearance are vetted and the club participates in the ECB Safe Hands programme, holding Clubmark status. Safeguarding is a standing agenda item at committee meetings. **Volunteers.** The charity's activities are almost entirely delivered by a team of volunteers. During the year the trustees undertook a detailed review of volunteer Committee Member contribution across the club, drawing on individual responses from role holders. On the basis of that review, the trustees estimate that the club received approximately 5,100 hours of volunteer time across 17 identified role holders during the year. Volunteer roles span governance, financial administration, ground maintenance, coaching, team management, safeguarding, community engagement, bar and events, youth cricket and social activities. The trustees record their thanks to all volunteers for the time they contribute to the club. A wider review of Volunteering will be undertaken in 2026. ## **5. Financial review** **Results for the year.** Total income for the year was £132,048 (prior period: £101,515) and total expenditure was £51,673 (prior period: £33,486), producing net income of £80,375 (prior period: £68,029). Total funds at 30 September 2025 were £148,404 (prior period: £68,029) and were wholly unrestricted. Roe Green Cricket Club Limited | Charity No. 1208821 | Company No. 15495587 **Comparability with the prior period.** The comparative figures relate to the charity's first accounting period, which ran from incorporation on 16 February 2024 to 30 September 2024 (approximately 7½ months). The current period is a full 12-month year, and prior period figures should be read with this in mind. **Income.** The charity's income comprised donations and legacies (£86,872, including a substantial legacy from the estate of a former member), membership subscriptions and other cricket-related income (£9,449), and financial support gifted from the trading subsidiary (£35,727). **Expenditure.** Total expenditure of £51,673 comprised expenditure on charitable activities of £42,001, including cricketing activities (£35,003), staff costs (£5,060) and governance costs (£1,938), together with depreciation of £9,672. **Financial position.** At 30 September 2025 the charity held tangible fixed assets of £169,604 (prior period: £95,210), reflecting the Tyldesley Suite investment and equipment additions in the year. Current assets stood at £11,713 and current liabilities at £32,271, resulting in net current liabilities of £20,558. A further amount of £641 is due to a group undertaking after more than one year. The trustees consider the charity to be a going concern. Membership provides a regular annual income stream, and the trading subsidiary continues to support the charity through gifted profits and by funding the maintenance of the facilities. ## **6. Plans for future periods** The trustees have identified the following priorities for the periods ahead: - Completion of the land and buildings transfer from the former unincorporated club to the charity during 2026. - Development of the club's girls' section to a level capable of supporting hardball cricket, with a target date of 2028. - Establishment of a women's hardball team by 2028. - Development of a homegrown player pathway such that both the 1st and 2nd XI are majority homegrown by 2030. - Completion of the ECB Premier League accreditation requirements for the girls' section by the ECB deadline of 31 October 2026. - Continued development of grant-funded facility improvements, including improvements to the outfield and square. ## **7. Reserves policy** The trustees have considered the charity's need for reserves to meet unexpected expenditure, seasonal variations in income and essential repair and maintenance costs. At 30 September 2025, the charity held total unrestricted funds of £148,404. These funds are represented principally by tangible fixed assets of £169,604 used in delivering the charity's Roe Green Cricket Club Limited | Charity No. 1208821 | Company No. 15495587 activities. After excluding fixed assets and amounts due after more than one year, the charity had negative free reserves of approximately £21,200 at the year end. The trustees recognise the need to build the charity's freely available reserves and intend to do so through operating surpluses, fundraising, donations and continued gifted profits from the trading subsidiary. The trustees will review the reserves position and this policy annually. ## **8. Principal risks and uncertainties** The trustees have considered the principal risks facing the charity. The most significant identified risks are: - **Dependence on volunteers —** the charity's activities rely heavily on a relatively small group of volunteers. Loss of key volunteers, particularly in finance, ground maintenance and safeguarding roles, could disrupt operations. - **Concentration of governance and financial responsibility —** the trustees recognise that the Chairman and Treasurer roles are currently held by the same individual. The board is reviewing this concentration as part of its wider governance policy suite. - **Safeguarding and health and safety —** the charity's youth and community activities carry inherent safeguarding and health and safety obligations. These are managed through adopted policies, DBS checks, and risk assessments. - **Facilities and ground condition —** unexpected damage, weather-related loss of income and essential repair costs could all affect the charity's financial position. - **Financial control risks —** managed through documented financial controls, dual authorisation of significant payments, independent examination and trustee oversight. ## **9. Serious incident reporting** The trustees confirm that there were no matters during the reporting period which required a serious incident report to be made to the Charity Commission. ## **10. Statement of trustees' responsibilities** The trustees (who are also the directors of Roe Green Cricket Club Limited for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", and the Charities SORP (FRS 102). Company law 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 charitable company and of its incoming resources and application of resources for that period. In preparing these financial statements the trustees are required to: - select suitable accounting policies and apply them consistently; Roe Green Cricket Club Limited | Charity No. 1208821 | Company No. 15495587 - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **11. Approval** This Trustees' Annual Report was approved by the board of trustees and signed on its behalf by: Signature: ____________________________________________ Name: R D Prill Position: Chairman and Trustee Date: 28/07/2026 Roe Green Cricket Club Limited | Charity No. 1208821 | Company No. 15495587 Company registration number.. 15495587 Charity registration number.. 1208821 ROE GREEN CRICKET CLUB LIMITED (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS CONTENTS Reference and Admlnistrative Details Trustees, Report 2to4 Independent Examiner's Report Statement of Financial Activities 6t07 Balance Sheet Notes to the Financial Statements gto18 REFERENCE AND ADMINISTRATIVE DETAILS Trustees R D Prill J Needham PG Nicol Charity Registration Number 1208821 Company Registralion Number 15495587 The charity is incorporated in England. Tower House 269 Walmersley Road Bury Lancashire BL9 6NX Registered Office Independent Examlner Horsfield & Smith Independent Examiner Tower House 269 Walmer51ey Road Burv Lancashire BL9 6NX TRUSTEES, REPORT The trustees. who are directors for the purposes of company law, present the annual report together with the financial statements and auditors, report of the charitable company for the year ended 30 September 2025. Trustees and officers The trustees and officers serying during the year and since the year end were as follow5.. Trustee5'. R D Prill J Needham PG Nicol Objectlves and activitle5 Objects and aim5 The promotion of community participation in healthy recreation for the public benefit in Salford and the surrounding area. particularly by the provision of facilities for playing cricket. Public benelit We have referred to the guidance contained in the Charity Commissioner's general guidance on public benefit when reviewing our aim5 and objertives and in planning for our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set. The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. strurture. govemance and management Noture olgoverning document The organisation is a charitable company incorporated on 16 February 2024. The company was established under a memorandum of association which establishes the objects and powers and is governed under its articles of association. Recruitment and appointment of trnstees At the first annual general meeting all directors must retire and may offer themselves for re-election. At each subsequent meeting one third are required to resign by rotation. TRUSTEES, REPORT Achlevements and performance During the year, the charity has made enhancements to the land and buildings of Roe Green Cricket Club with a new Tylde51ey Suite. It is the intention that the charity will hold and rnaintain all of the land and buildings pertaining to health recreational activities but the process of transferring the assets has been delayed until 2026 due to legal reasons. Flnanclal Instruments Objectives and policies The tharlty's actbvltles expose It to a number of finantial risks including credit risk. cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity's policies approved by the boar(J of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes. Cashflow nsk The charity's cashflow risk is it's ability to meet its expense requirements as they fall due. Membership provides a regular income and the maintenance of the facilities is funded by the trading subsidiary. Credltrfsk The Charit￿$ principal tinancial assets are bank balances and cash, and other receivables. The charity's primary credit risk 15 attributable to its receivables. An allowance for impairment Is made where there is an identifiable loss as a result of a going concern risk in that company that would evidence a reduction in the recoverability. Llquidltyrisk In order to maintain liquidity to ensure that sufficient funds are available lor ongoing operations and future development5, the charity uses a mixture of long-term and short-term debt finance. Reputational rlsk In accordance with current best practice, the charity maintains various registers to enable it to monitor performance and compliance. TRUSTEES, REPORT Statement of trustees, responslbllities The trustees Iwho are also the directors of Roe Green Cricket Club Limited for the purposes of company lawl are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standard5 (United Kingdom Generally Actepted Atcounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to Prepare financlal statements for each financial year. Under company law the trustees must not approve the financial statement5 unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resource5, including Its income and expenditure, of the charitable company for that period. In preparing these financial statements. the trustees are required to.. selett suitable accounting policies and apply them consistently: observe the methods and principles in the Charities SORP. make jud8eTnent5 and estimates that are reasonable and prudent,. stale whether applicable accounting standards. comprising FR5 102 have been followed, subject to any material Ilepartures disclosed and explained in the financial statements: and prepare the financial statements on the Boing concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting record5 that can distlose with reasonable accuraty at any time the financial position gf the charitable company and enable them to ensure that the financial 5tatement5 comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions. The annual report was approved by the trustees of the charity on 26 lune 2026 and signed on its behalf bv-. R D Prill Trustee INDEPENDENT EXAMINER'S REPORTTO THE TRusfEES OF ROE GREEN CRICKET CLUB LIMITED ('THE COMPANY'} I report to the charity trustees on my examination of the aceounts of the Company for the year ended 30 Septemher 2025. Responslbllltles and bas15 of report A5 the charity'5 trustees of the Company land also its directors for the purposes of company lawl YOLf are responsible for the prepaiation of the accounts In accordance with the requirements of the Companles Act 20061'the 2006 Act'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 ell8ible for Independent examlnatlon, I report in respect of my examination of your charlty's accounts as carried out under Section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out my examlnatlon I have followed the Dlrections given by the Charity Commission under section 1451511bl of the 2011 Act. Independent examlner's statement I have completed my examination. l confirm that no rnatters have come to my attentlon in connection with the examlnation @ivlng me cause to belleve.. l. accounting records were not kept in respect of Roe Green Cricket Club Llmlted as required by section 386 of the 2006 Act,. or 2. the accounts do not accord with those records,. or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and falr vlew, which is not a matter considered as part of an independent examination,. or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reportlng by charftles lapplicable to charltles preparing thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS IQ211. I have no concems and have come across no other matters in connectlon wlth the examinatlon to which attention should be drawn in this report In order to enable a propel understanding of the account5 to eached. Lee Sugden Independent Examiner ICAEW Tower House. 269 Walmersley Road, Bury, Lancashire BL9 6NX 26 June 2026 STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30 SEPTEMBER 2025 (INCLUDING INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES) Unrestricted funds Total 2025 Note Income and Endowments from.. Donations and legacies Other tr3ding activities Other income 86,872 9,449 35.727 86.872 9,449 35,727 Total income 132,048 132,048 Expendtture on: Charitable activities 142,0011 19.6721 142,0011 19,6721 Other expenditure Total expenditure 151,6731 151,6731 Net income 80,375 80,375 Net movement in funds 80,375 80,375 Reconciliation of funds Total fund5 brought forward 68,029 68,029 Total funds carried forward 17 148,404 Unrestricted funds 148.404 Total 2024 Note Income and Endowments from: Other trading activities Other income 2,810 98,705 2,810 98,705 Total income 101,515 101,515 Expenditure on: Charitable activities 133,4861 133.4861 Total expenditure 133,4861 133,4861 Net income 68,029 68,029 Net movement in funds 68,029 68,029 Re¢on¢lllatlon of funds Total funds carried forward 17 68,029 68,029 STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30 SEPTEMBER 2025 (INCLUDING INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES) All of the charity's artivities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 17. BALANCE SHEET AS AT 30 SEPTEMBER 2025 (REGISTRATION NUMBER: 15495587) 2025 2024 Note Fixed assets Tangible assets 12 169,604 95.210 Current assets Debtors 13 599 11,114 19 Cash at bank and in hand 14 319 11,713 338 Creditors: Amounts falling due within one year 15 132.2711 127.5191 Net current Ilabllltles 120,5581 127,1811 Total assets less current liabilities 149,046 68,029 Creditors: Amounts fallin8 due after more than one year 16 16411 Net assets 148,405 68,029 Funds of the charlty: Unrestricted income funds Unrestricted funds 148.405 68.029 Total funds 17 148.405 68.029 For the financial year ending 30 September 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to sm811 tompanies. Directors, responsibilities: The members have not required the charity to obtain an audit of its account5 for the year in question in accordance with section 476,. and The directors acknowledge their responsibilities for comptying with the requirements of the Act with respect to aecountlng recor(ls and the preparation of accounts. The financial statements on pages 6 to 18 were approved by the trustees, and authorised for issue on 26 June 2026 and signed on their behalf bv= R D Prill Trustee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 I Charity status The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. The address of its registered office is.. Tower House 269 Walmersley Road Bury Lancashire BL9 6NX 2 Accounting policies Summary of significant accounting policies and key a¢¢ountin8 estimates The Principal accounting policies applied in the preparation of these financial statement5 are set OLtt below. These policies have been consistently applied to all the years presented, unless otherwise stated. Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charitie5.' Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting standard applitable in the UK and Republic of Ireland IFRS 10211 (issued in October 20191 Icharities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Basis of preparatlon Roe Green Cricket Club Limited meets the definition of a public benefit entity under FRS 102. A55ets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting polity notes. Going concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. Income and endowments All income is recognised once the charity has entitlement to the income, it is prob3ble that the income will be received and the amount of the income receivable can be rnea5ured reliably. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Donatlons and legucles Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognlsed until either those conditions are fully met. or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these Conditions will be fulfilled in the reporting period. Expenditure All eypenditure is recogni5ed once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based orb the spread of staff costs. Charitable activitie5 Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirett nature nece55ary to SUPPOrt them. Governance costs These include the costs attributable to the charity'5 compliance with constitutional and statutory requirements. including audit. strategic management and trustees meetings and reimbursed expenses. Taxation The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it rneets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or tapital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purpose5. Tanglble fjxed assets Individual fixed assets costing £1,000 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment10sses. Depr￿latIOn and amortisation Depreciation is provided on tangible fixed asset5 so as to write off the cost or valuation, le55 any estimated residual value, over their expected usefijl economic life as follows.. io NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Asset class Land and buildings Oepreclatlon method and rate 10 to 50 years straight line Debtors Short term debtor5 are measured at transattion price, le$5 any impairment. Loans receivable are measured initially at fair value. net of transartion costs, and a￿ measured subsequently at amortised cost using the effective interest method, less any impairment. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposit5, and other short-term highly liquid inve5tmentS that are readily convertible to a known amount of cash and are subject to an in51Enificant risk of change in value. Creditors Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Fund structure Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the chèrity. li NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Financial instruments auulfi¢otlon Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provision5 of the instrument. Basic financial assets and liabilities are initially measured at transaction price, unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future cashflows discounted at a market rate of interest. Such instruments are Subsequently measured at amortised cost using the effective interest method. Other financial assets and liabilities that are not basic financial instruments are initially measured at fair value, which is normal￿ the transaction price. Such instruments are subsequently carried at fair value and the changes in fair value are recognised in profit or loss. except where the fair value5 cannot be measured reliably the instrument is measured at cost less impairment. Financial assets and liabilities are only offset in the statement of financial position when, and onlv when there exists a legally enforce3ble right to set off the recognised amounts and the charitv intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when al the contractual rights to the cash flows from the financial asset expire or are settled, bl the charity transfers to another party SLJbstantially all of the risks and rewards of ownership of the financial asset. or cl the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Financial liabilitie5 are derecoBnised only when the obli8ation specified in the contratt is discharged, cancelled or expires. Investments Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including ihe issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored. 3 Income from donations and legacies 12 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unrestricted fvnds General Total funds Donations and legacies- Donations from individuals 86,872 86,872 Total for perlod ended 30 September 2025 86,872 86,872 4 Income from other trading activities Unrestricted funds General Total fvnds Membership subscriptions Other income from other trading activities 6,683 2,766 6,683 2,766 Total for period ended 30 September 2025 9,449 9,449 Total for perlod ended 30 September 2024 2,810 2,810 5 Otherincome Unrestricted funds General Total funds Income from trading subsidiary 35,727 35,727 Total for perlod ended 30 September 2025 35,727 35.727 Totsl for period ended 30 September 2024 98,705 98,705 6 Expendtture on charitable activities 13 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unrestricted funds General Total funds Note Cricketing Activities Staff cost5 Governance costs 35.003 5,060 1,938 35,003 5,060 1,938 Total for period ended 30 September Z025 42,001 42,001 Total for period ended 30 September 2024 33.486 33,486 7 Other expèndtture Unrestricted funds General Total funds Note Depreciation, amortisation and other similar costs 9,672 9,672 Totsl lor period ended 30 September 2025 9,672 9,672 8 Analysis of governance and support costs Governance Costs Unrestricted funds General Total funds Audil & Accountancy fees 1,938 1,938 Total for period ended 30 September 202S 1,938 1,938 Total for perlod ended 30 September 2024 4,000 4,000 14 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 9 Trustees remunèration and expenses No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. 10 Staff costs The aggregate payroll costs were as follows.. 2025 2024 Stsff costs durlng the year were: Wages and Salaries 5,060 20,289 No employee received emoluments of more than £60,000 during the year. 15 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 11 Taxation The charity is a registered charity and is therefore exempt from taxation. 12 Tanglble flxed assets Land and buildings Furniture and equipment Total Cost At l October 2024 Additions 95,210 80,966 95.210 84,066 3,100 At 30 September 2025 176,176 3,ICKI 179,276 Depreciation Charge for the year 9,620 52 9,672 At 30 September 2025 9,620 52 9,672 Net book value At 30 September 2025 166,556 3,048 169,604 At 30 September 2024 95,210 95.210 13 Debtors 2025 2024 VAT recoverable 598 19 14 Cash and cash equlvalent5 2025 2024 Cash at bank 11,114 319 15 Creditors: amounts falling due within one year 16 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 20Z5 2024 Trade creditors 459 2,712 20,047 4,760 Other creditors 18,202 13,610 Accruals 32,271 27,519 16 Creditors: amounts falling due after one year 2025 Due to group undertakings 641 17 Funds Balance at 30 September 2025 Balance at I Ortober 2024 Incoming iesources Resources expended Unrestrlcted funds General 68,029 132,048 151,6731 148,404 Balance at 30 September 2024 Incoming resources Resources expended Unrestrlcted funds General 101,515 133,4861 68,029 18 Analysis of net assets between funds Unrestricted funds General Total funds at 30 September 2025 Tangible fixed assets Current assets 169,604 11,712 132,2711 16411 169,604 11.712 132,2711 16411 Current liabilities Creditors over l year Total net assets 148,404 148,404 17 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unrestricted funds General Total funds at 30 September 2024 Tangible fixed assets Current assets 95,210 338 127,5191 95,210 338 Current liabilities 127,5191 Total net assets 68,029 68,029 18 STATEMENT OF FINANCIAL ACTIVITIES BY FUND FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unrestricted Funds Total Total Unrestrlcted Unrestrlcted Funds Funds 20Z5 2024 Income and Endowments from: Donations and legacies Other trading activities Other income 86.872 9,449 35,727 2.810 98,705 Total income 132,048 101.515 Expendlture ¢n: Charitable activities Other expenditLJre 142,0011 19.6721 133,4861 Total expenditure 151,6731 133,4861 Net income 80,375 68,029 Net movement in funds 80,375 68,029 Reconciliation of funds Total funds brought forward 68,029 Total funds carrled forwaid 148.404 68,029 This e does not form art of the statuto financial statements. Page 19 DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025 Total 2025 Total 2024 Income and Endowments from.. Donations and legacies lanalysed belowl Other trading activities lanalysed below) Other income lanalysed below) 86,872 9,449 35,727 2,810 98,705 Total income 132,048 101,515 Expenditure on: Charitable activities lanalysed below) Other expenditure lanalysed below) 142,0011 19,6721 133,4861 Total expenditure 151,6731 133,4861 Net income 80,375 68.029 Net movement in fund5 80,375 68,029 Reconciliation of funds Total funds brought forward 68.029 Total funds carried forward 148,404 68,029 This e does not form art of the statuto financial Statements. Page 20 DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025 Total 2025 Total 2024 Donatlons ond legacles Donations 86.872 86,872 Other trodlng urtlvltles Full Membership Other Revenue 2,606 2,766 4,077 1,470 Youth & Ladies 5ubscription5 1,340 9,449 2,810 Otherln¢ome Donations from Sub5idiarv 35,727 98,705 35,727 98,705 Charltoble octlvltles Legal & Professional Fees IT Software & Consumables Bank Fees Refreshments League Costs Playing Equipment Sundry Expenses Repairs & Maintenance Ground Expenses Wages Donations 11,0001 1561 12.5821 13101 15,7501 17901 12,2261 122,7061 15,0601 15451 11.9381 11,5171 1951 15451 17271 15,2561 120.2891 Audit & Accountancy fees 14,0001 142,0011 133,4861 Otherexpenditure Depreciation 19,6721 19.6721 This e does not form art of the statuto financial statements. Page 21 Company registration number.. 15495587 Charity registration number.. 1208821 ROE GREEN CRICKET CLUB LIMITED (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS CONTENTS Reference and Admlnistrative Details Trustees, Report 2to4 Independent Examiner's Report Statement of Financial Activities 6t07 Balance Sheet Notes to the Financial Statements gto18 REFERENCE AND ADMINISTRATIVE DETAILS Trustees R D Prill J Needham PG Nicol Charity Registration Number 1208821 Company Registralion Number 15495587 The charity is incorporated in England. Tower House 269 Walmersley Road Bury Lancashire BL9 6NX Registered Office Independent Examlner Horsfield & Smith Independent Examiner Tower House 269 Walmer51ey Road Burv Lancashire BL9 6NX TRUSTEES, REPORT The trustees. who are directors for the purposes of company law, present the annual report together with the financial statements and auditors, report of the charitable company for the year ended 30 September 2025. Trustees and officers The trustees and officers serying during the year and since the year end were as follow5.. Trustee5'. R D Prill J Needham PG Nicol Objectlves and activitle5 Objects and aim5 The promotion of community participation in healthy recreation for the public benefit in Salford and the surrounding area. particularly by the provision of facilities for playing cricket. Public benelit We have referred to the guidance contained in the Charity Commissioner's general guidance on public benefit when reviewing our aim5 and objertives and in planning for our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set. The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. strurture. govemance and management Noture olgoverning document The organisation is a charitable company incorporated on 16 February 2024. The company was established under a memorandum of association which establishes the objects and powers and is governed under its articles of association. Recruitment and appointment of trnstees At the first annual general meeting all directors must retire and may offer themselves for re-election. At each subsequent meeting one third are required to resign by rotation. TRUSTEES, REPORT Achlevements and performance During the year, the charity has made enhancements to the land and buildings of Roe Green Cricket Club with a new Tylde51ey Suite. It is the intention that the charity will hold and rnaintain all of the land and buildings pertaining to health recreational activities but the process of transferring the assets has been delayed until 2026 due to legal reasons. Flnanclal Instruments Objectives and policies The tharlty's actbvltles expose It to a number of finantial risks including credit risk. cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity's policies approved by the boar(J of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes. Cashflow nsk The charity's cashflow risk is it's ability to meet its expense requirements as they fall due. Membership provides a regular income and the maintenance of the facilities is funded by the trading subsidiary. Credltrfsk The Charit￿$ principal tinancial assets are bank balances and cash, and other receivables. The charity's primary credit risk 15 attributable to its receivables. An allowance for impairment Is made where there is an identifiable loss as a result of a going concern risk in that company that would evidence a reduction in the recoverability. Llquidltyrisk In order to maintain liquidity to ensure that sufficient funds are available lor ongoing operations and future development5, the charity uses a mixture of long-term and short-term debt finance. Reputational rlsk In accordance with current best practice, the charity maintains various registers to enable it to monitor performance and compliance. TRUSTEES, REPORT Statement of trustees, responslbllities The trustees Iwho are also the directors of Roe Green Cricket Club Limited for the purposes of company lawl are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standard5 (United Kingdom Generally Actepted Atcounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to Prepare financlal statements for each financial year. Under company law the trustees must not approve the financial statement5 unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resource5, including Its income and expenditure, of the charitable company for that period. In preparing these financial statements. the trustees are required to.. selett suitable accounting policies and apply them consistently: observe the methods and principles in the Charities SORP. make jud8eTnent5 and estimates that are reasonable and prudent,. stale whether applicable accounting standards. comprising FR5 102 have been followed, subject to any material Ilepartures disclosed and explained in the financial statements: and prepare the financial statements on the Boing concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting record5 that can distlose with reasonable accuraty at any time the financial position gf the charitable company and enable them to ensure that the financial 5tatement5 comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions. The annual report was approved by the trustees of the charity on 26 lune 2026 and signed on its behalf bv-. R D Prill Trustee INDEPENDENT EXAMINER'S REPORTTO THE TRusfEES OF ROE GREEN CRICKET CLUB LIMITED ('THE COMPANY'} I report to the charity trustees on my examination of the aceounts of the Company for the year ended 30 Septemher 2025. Responslbllltles and bas15 of report A5 the charity'5 trustees of the Company land also its directors for the purposes of company lawl YOLf are responsible for the prepaiation of the accounts In accordance with the requirements of the Companles Act 20061'the 2006 Act'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 ell8ible for Independent examlnatlon, I report in respect of my examination of your charlty's accounts as carried out under Section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out my examlnatlon I have followed the Dlrections given by the Charity Commission under section 1451511bl of the 2011 Act. Independent examlner's statement I have completed my examination. l confirm that no rnatters have come to my attentlon in connection with the examlnation @ivlng me cause to belleve.. l. accounting records were not kept in respect of Roe Green Cricket Club Llmlted as required by section 386 of the 2006 Act,. or 2. the accounts do not accord with those records,. or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and falr vlew, which is not a matter considered as part of an independent examination,. or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reportlng by charftles lapplicable to charltles preparing thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS IQ211. I have no concems and have come across no other matters in connectlon wlth the examinatlon to which attention should be drawn in this report In order to enable a propel understanding of the account5 to eached. Lee Sugden Independent Examiner ICAEW Tower House. 269 Walmersley Road, Bury, Lancashire BL9 6NX 26 June 2026 STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30 SEPTEMBER 2025 (INCLUDING INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES) Unrestricted funds Total 2025 Note Income and Endowments from.. Donations and legacies Other tr3ding activities Other income 86,872 9,449 35.727 86.872 9,449 35,727 Total income 132,048 132,048 Expendtture on: Charitable activities 142,0011 19.6721 142,0011 19,6721 Other expenditure Total expenditure 151,6731 151,6731 Net income 80,375 80,375 Net movement in funds 80,375 80,375 Reconciliation of funds Total fund5 brought forward 68,029 68,029 Total funds carried forward 17 148,404 Unrestricted funds 148.404 Total 2024 Note Income and Endowments from: Other trading activities Other income 2,810 98,705 2,810 98,705 Total income 101,515 101,515 Expenditure on: Charitable activities 133,4861 133.4861 Total expenditure 133,4861 133,4861 Net income 68,029 68,029 Net movement in funds 68,029 68,029 Re¢on¢lllatlon of funds Total funds carried forward 17 68,029 68,029 STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30 SEPTEMBER 2025 (INCLUDING INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES) All of the charity's artivities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 17. BALANCE SHEET AS AT 30 SEPTEMBER 2025 (REGISTRATION NUMBER: 15495587) 2025 2024 Note Fixed assets Tangible assets 12 169,604 95.210 Current assets Debtors 13 599 11,114 19 Cash at bank and in hand 14 319 11,713 338 Creditors: Amounts falling due within one year 15 132.2711 127.5191 Net current Ilabllltles 120,5581 127,1811 Total assets less current liabilities 149,046 68,029 Creditors: Amounts fallin8 due after more than one year 16 16411 Net assets 148,405 68,029 Funds of the charlty: Unrestricted income funds Unrestricted funds 148.405 68.029 Total funds 17 148.405 68.029 For the financial year ending 30 September 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to sm811 tompanies. Directors, responsibilities: The members have not required the charity to obtain an audit of its account5 for the year in question in accordance with section 476,. and The directors acknowledge their responsibilities for comptying with the requirements of the Act with respect to aecountlng recor(ls and the preparation of accounts. The financial statements on pages 6 to 18 were approved by the trustees, and authorised for issue on 26 June 2026 and signed on their behalf bv= R D Prill Trustee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 I Charity status The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. The address of its registered office is.. Tower House 269 Walmersley Road Bury Lancashire BL9 6NX 2 Accounting policies Summary of significant accounting policies and key a¢¢ountin8 estimates The Principal accounting policies applied in the preparation of these financial statement5 are set OLtt below. These policies have been consistently applied to all the years presented, unless otherwise stated. Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charitie5.' Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting standard applitable in the UK and Republic of Ireland IFRS 10211 (issued in October 20191 Icharities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Basis of preparatlon Roe Green Cricket Club Limited meets the definition of a public benefit entity under FRS 102. A55ets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting polity notes. Going concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. Income and endowments All income is recognised once the charity has entitlement to the income, it is prob3ble that the income will be received and the amount of the income receivable can be rnea5ured reliably. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Donatlons and legucles Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognlsed until either those conditions are fully met. or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these Conditions will be fulfilled in the reporting period. Expenditure All eypenditure is recogni5ed once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based orb the spread of staff costs. Charitable activitie5 Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirett nature nece55ary to SUPPOrt them. Governance costs These include the costs attributable to the charity'5 compliance with constitutional and statutory requirements. including audit. strategic management and trustees meetings and reimbursed expenses. Taxation The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it rneets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or tapital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purpose5. Tanglble fjxed assets Individual fixed assets costing £1,000 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment10sses. Depr￿latIOn and amortisation Depreciation is provided on tangible fixed asset5 so as to write off the cost or valuation, le55 any estimated residual value, over their expected usefijl economic life as follows.. io NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Asset class Land and buildings Oepreclatlon method and rate 10 to 50 years straight line Debtors Short term debtor5 are measured at transattion price, le$5 any impairment. Loans receivable are measured initially at fair value. net of transartion costs, and a￿ measured subsequently at amortised cost using the effective interest method, less any impairment. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposit5, and other short-term highly liquid inve5tmentS that are readily convertible to a known amount of cash and are subject to an in51Enificant risk of change in value. Creditors Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Fund structure Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the chèrity. li NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Financial instruments auulfi¢otlon Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provision5 of the instrument. Basic financial assets and liabilities are initially measured at transaction price, unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future cashflows discounted at a market rate of interest. Such instruments are Subsequently measured at amortised cost using the effective interest method. Other financial assets and liabilities that are not basic financial instruments are initially measured at fair value, which is normal￿ the transaction price. Such instruments are subsequently carried at fair value and the changes in fair value are recognised in profit or loss. except where the fair value5 cannot be measured reliably the instrument is measured at cost less impairment. Financial assets and liabilities are only offset in the statement of financial position when, and onlv when there exists a legally enforce3ble right to set off the recognised amounts and the charitv intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when al the contractual rights to the cash flows from the financial asset expire or are settled, bl the charity transfers to another party SLJbstantially all of the risks and rewards of ownership of the financial asset. or cl the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Financial liabilitie5 are derecoBnised only when the obli8ation specified in the contratt is discharged, cancelled or expires. Investments Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including ihe issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored. 3 Income from donations and legacies 12 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unrestricted fvnds General Total funds Donations and legacies- Donations from individuals 86,872 86,872 Total for perlod ended 30 September 2025 86,872 86,872 4 Income from other trading activities Unrestricted funds General Total fvnds Membership subscriptions Other income from other trading activities 6,683 2,766 6,683 2,766 Total for period ended 30 September 2025 9,449 9,449 Total for perlod ended 30 September 2024 2,810 2,810 5 Otherincome Unrestricted funds General Total funds Income from trading subsidiary 35,727 35,727 Total for perlod ended 30 September 2025 35,727 35.727 Totsl for period ended 30 September 2024 98,705 98,705 6 Expendtture on charitable activities 13 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unrestricted funds General Total funds Note Cricketing Activities Staff cost5 Governance costs 35.003 5,060 1,938 35,003 5,060 1,938 Total for period ended 30 September Z025 42,001 42,001 Total for period ended 30 September 2024 33.486 33,486 7 Other expèndtture Unrestricted funds General Total funds Note Depreciation, amortisation and other similar costs 9,672 9,672 Totsl lor period ended 30 September 2025 9,672 9,672 8 Analysis of governance and support costs Governance Costs Unrestricted funds General Total funds Audil & Accountancy fees 1,938 1,938 Total for period ended 30 September 202S 1,938 1,938 Total for perlod ended 30 September 2024 4,000 4,000 14 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 9 Trustees remunèration and expenses No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. 10 Staff costs The aggregate payroll costs were as follows.. 2025 2024 Stsff costs durlng the year were: Wages and Salaries 5,060 20,289 No employee received emoluments of more than £60,000 during the year. 15 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 11 Taxation The charity is a registered charity and is therefore exempt from taxation. 12 Tanglble flxed assets Land and buildings Furniture and equipment Total Cost At l October 2024 Additions 95,210 80,966 95.210 84,066 3,100 At 30 September 2025 176,176 3,ICKI 179,276 Depreciation Charge for the year 9,620 52 9,672 At 30 September 2025 9,620 52 9,672 Net book value At 30 September 2025 166,556 3,048 169,604 At 30 September 2024 95,210 95.210 13 Debtors 2025 2024 VAT recoverable 598 19 14 Cash and cash equlvalent5 2025 2024 Cash at bank 11,114 319 15 Creditors: amounts falling due within one year 16 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 20Z5 2024 Trade creditors 459 2,712 20,047 4,760 Other creditors 18,202 13,610 Accruals 32,271 27,519 16 Creditors: amounts falling due after one year 2025 Due to group undertakings 641 17 Funds Balance at 30 September 2025 Balance at I Ortober 2024 Incoming iesources Resources expended Unrestrlcted funds General 68,029 132,048 151,6731 148,404 Balance at 30 September 2024 Incoming resources Resources expended Unrestrlcted funds General 101,515 133,4861 68,029 18 Analysis of net assets between funds Unrestricted funds General Total funds at 30 September 2025 Tangible fixed assets Current assets 169,604 11,712 132,2711 16411 169,604 11.712 132,2711 16411 Current liabilities Creditors over l year Total net assets 148,404 148,404 17 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unrestricted funds General Total funds at 30 September 2024 Tangible fixed assets Current assets 95,210 338 127,5191 95,210 338 Current liabilities 127,5191 Total net assets 68,029 68,029 18 STATEMENT OF FINANCIAL ACTIVITIES BY FUND FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unrestricted Funds Total Total Unrestrlcted Unrestrlcted Funds Funds 20Z5 2024 Income and Endowments from: Donations and legacies Other trading activities Other income 86.872 9,449 35,727 2.810 98,705 Total income 132,048 101.515 Expendlture ¢n: Charitable activities Other expenditLJre 142,0011 19.6721 133,4861 Total expenditure 151,6731 133,4861 Net income 80,375 68,029 Net movement in funds 80,375 68,029 Reconciliation of funds Total funds brought forward 68,029 Total funds carrled forwaid 148.404 68,029 This e does not form art of the statuto financial statements. Page 19 DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025 Total 2025 Total 2024 Income and Endowments from.. Donations and legacies lanalysed belowl Other trading activities lanalysed below) Other income lanalysed below) 86,872 9,449 35,727 2,810 98,705 Total income 132,048 101,515 Expenditure on: Charitable activities lanalysed below) Other expenditure lanalysed below) 142,0011 19,6721 133,4861 Total expenditure 151,6731 133,4861 Net income 80,375 68.029 Net movement in fund5 80,375 68,029 Reconciliation of funds Total funds brought forward 68.029 Total funds carried forward 148,404 68,029 This e does not form art of the statuto financial Statements. Page 20 DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025 Total 2025 Total 2024 Donatlons ond legacles Donations 86.872 86,872 Other trodlng urtlvltles Full Membership Other Revenue 2,606 2,766 4,077 1,470 Youth & Ladies 5ubscription5 1,340 9,449 2,810 Otherln¢ome Donations from Sub5idiarv 35,727 98,705 35,727 98,705 Charltoble octlvltles Legal & Professional Fees IT Software & Consumables Bank Fees Refreshments League Costs Playing Equipment Sundry Expenses Repairs & Maintenance Ground Expenses Wages Donations 11,0001 1561 12.5821 13101 15,7501 17901 12,2261 122,7061 15,0601 15451 11.9381 11,5171 1951 15451 17271 15,2561 120.2891 Audit & Accountancy fees 14,0001 142,0011 133,4861 Otherexpenditure Depreciation 19,6721 19.6721 This e does not form art of the statuto financial statements. Page 21