NT/CV/B305/106187 

Mr O Grantham Beverley Town Cricket Club 52 Butterfly Meadows Beverley East Yorkshire HU17 9GA 

23 July 2025 

Dear Olly 

Accounts 30 September 2024 

I enclose the accounts for review by you. Please can you e-sign the attached documents to allow us to submit them on your behalf. 

Finally, my fee invoice will be emailed to you for settlement in due course. 

Regards Yours sincerely 


Neil Tomlin 

Encs. 




Charlty reglstratlon number 523222 IEngland and Walesl
BEVERLEY TOWN CRICKET AND RECREATION PLAYING CLUB
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

BEVERLEY TOWN CRICKET AND RECREATION PLAYING CLUB
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr O T Granlham
Mr A Brumfield
Mr R J Taylor
Charity number (England and Wales)
523222
Independent examiner
FinniesAccounlanls Limited
4-6 Swaby's Yard
Walkergale
Beverley
East Yorkshire
United Kingdom
HU17 9BZ

BEVERLEY TOWN CRICKET AND RECREATION PLAYING CLUB
CONTENTS
Page
Trustees. report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes lo the financial slalements
6-12

BEVERLEY TOWN CRICKET AND RECREATION PLAYING CLUB
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The trustees present their annual report and financial statements for the year ended 30 September 2024.
The financial statements have been prepared in accordance with the accounting policies set OLJt in note 1 to the
finanaal statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective
1 January 20191"
Oblectlves and actlvltles
The purpose of the club is "the provision in the interests of social welfare of games. sports and recreation for the
inhabitants of Beverley and District so that their conditions of life may be improved" Payment of the playing
membership entitles the member lo play all sports.
The club employs 2 part-time grounds men and 1 part-lirne cleaner.
During the year the dub maintained its playing facilities for cricket, squash, tennis, bowls and football.
There is still a healthy number of juniors playing cricket and squash. Total membership is about 360.
All sections have been awarded a ￿rtificate under the East Riding Club Accredilalion Scheme.
The trustees have paid due regard to guidance issued by the Charity Commission in deading what activities the
charity should undertake.
Achlevements and perfomiance
The club has continued to develop after the impact of the pandemic with multiple thriving sporting sections and
improvements being supported through grant awards from the ECB and Football Foundation.
Flnanclal revl&w
The general club aims to operate within its finanaal restrictions and aims to retain a financial reserve of £20,000 to
be used for unforeseen and unplanned necessary repairs and maintenance which may arise and have working
capital to pay for goods up front. The general club plans to have a 20.kn excess from general aclivilies. The surplus
is set aside for capital developments and contributions to sporting improvements.
Sections are expected lo operate In a similar financially responsible manner with an operating model which allows
for a budget surplus lo contribute to future capital expenditure.
After allowng for the above, financjal reserves are sufficient to cover all anlicipaled expenditure.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reserves
at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's
current activities while consideration is given to ways in which additlonal funds may be raised. This level of reserves
has been maintained throughout the year.
The trustees have assessed the major risks lo which the charity is exposed, and are satisfied that systems are in
pla￿ lo mitigate exposure lo the major risks.
Structure, governance and management
The Charity's governing document is the club rules.
The Iruslees who served during the year and up to the dale of signature of the financial slalements were..
Mr O T Granlham
MrA Brumfield
Mr R J Taylor

BEVERLEY TOWN CRICKET AND RECREATION PLAYING CLUB
TRUSTEES, REPORT (CONTINUED
FOR THE YEAR ENDED 30 SEPTEMBER 2024
New trustees are appointed by the members at the Annual General Meeting. Trustees who already hold office are
rewelected al the same meeting.
The trustees. report was approved by the Board of Trustees.
Mr O T Granlham
Trustee
22 July 2025

BEVERLEY TOWN CRICKET AND RECREATION PLAYING CLUB
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BEVERLEY TOWN CRICKET AND RECREATION PLAYING
CLUB
I report lo the trustees on my examination of the financial slalemenls of Beverley Town Cricket and Recreation
Playing Club (the charity) for the year ended 30 September 2024.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordancè with
the requirements of the Charities Act 2011.
I report in respect of my examination of the charity's financial statements carried out under section 145 of the
Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission
under section 14515llbl of the Charities Act 2011.
Independent &xamlnerfs statement
Your attention is drawn ID the fact that the charity has prepared the financial statements in accordance ￿rith the
relevant version of the Statement of Recommended Practice applicable lo charities preparing their financial
statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 in preference lo the Accounting and Reporting by Charits'es.. Statement of Recommended Practice issued on 1
April 2005 which is referred to in the extant regulatlons but has now been withdrawn. l understand that this has
been done in order for the financial statements lo provide a true and fair view in accordance wth UK Generally
Accepted Accounting Practice.
I have completed my examination. l confirm that no matters have come lo my allenlion in connection with the
examination giving me caLJse to believe that in any material respect..
accounting records were not kept In respect of the charity as required by section 130 of the Charities Act 2011.
the financial slalemenls do not accord with those records., or
the financial statements do not comply with the applicable requirements concerning the fomi and content of
financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the financial statements give a true and fair view, which is not a matter considered as part of
an independent examination.
I have no concerns and have come across no other matters in connection with the examination lo which attention
should be drawn in this report in order lo enable a proper understanding of the financial slalements lo be reached.
Finnies Accountants Limited
4-6 Swaby's Yard
Walkergate
Beverfey
East Yorkshire
HU17 9BZ
United Kingdom
22 July 2025

BEVERLEY TOWN CRICKET AND RECREATION PLAYING CLUB
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Unrestricted
funds
2024
Unrestricted
funds
2023
Notes
Income and endowm9nts from:
Donations and legacies
Charitable activities
Other trading activities
Other income
24,273
181,440
18,624
25,195
22,340
146,595
23,303
23,507
Total Income
249,532
215,745
Expenditure on-
Charitable a¢livilies
246,145
194,920
Total expenditure
246,145
194,920
Net Income and movement In funds
3,387
20,825
Reconciliation of funds-
Fund balances al 1 October 2023
362,814
341,989
Fund balances at 30 September 2024
386,201
362,814
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

BEVERLEY TOWN CRICKET AND RECREATION PLAYING CLUB
BALANCE SHEET
AS AT30 SEPTEMBER 2024
2024
2023
Notes
Flxed assets
Tangible assets
12
228,740
219,930
Current assets
Stocks
Debtors
Cash al bank and in hand
13
14
120
44,477
107,765
120
44,860
122.205
152,362
167,185
Creditors- amounts falling due within
one year
15
114,9011
124,3011
Net current assets
137,461
142,884
Total as$gts1oss currfynt Ilablllt19$
366,201
362.814
The funds of the charlty
Unreslricled funds
16
366,201
362,814
366,201
362,814
The financial slalemenls were approved by the trustees on 22 July 2025
MrA Brumfield
Trustee

BEVERLEY TOWN CRICKET AND RECREATION PLAYING CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accounting policies
1.1 Accounting convention
The financial slalements have been prepared in accorl1an￿ with the charity's goveming document, the
Charities Act 2011, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland"
and the Charities SORP Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021" The charity is a Public Benefit Enlily as defined by
FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a stslemenl of
cash flows.
The financial slalements have departed from the Charities IAccounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Slalemenl of
Recommended Practice which is referred to in the Regulations bul which has since been withdrawn.
The financial statements are prepared in sterfing, which is the functional currency of the charity. Monetary
amounts in these financial statements are roLJnded to the nearest £.
The financial slalements have been prepared under the historical cost convention, Imodified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at fair
valuel. The principal accounting policies adopted are sel out below.
1.2 Going concern
At the lime of approving the financial slalemenls, the trustees have a reasonable expectation that the charity
has adequate resources lo continue in operational existence for the foreseeable future. Thus the trustees
continue lo adopt the going concern basis of accounting in preparing the financial stslemenls.
1.3 Charitable funds
Unrestricted funds can be used in accordance with the charitable objectives al the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restriction5 arise when specified by the donor or when funds are raised for particular restricted purposes.
Endowment funds are subject lo specific conditions by donors that the capital musl be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any perf0mlan￿ conditions have been met,
the amounts can be measured reliably, and il is probable that income will be received.
Cash donations are recognised on receipt. other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in
relation lo donations received under Gift Aid or deeds of covenant is recognised at the lime of the donation.

BEVERLEY TOWN CRICKET AND RECREATION PLAYING CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accounting policies
(Continued)
1.5 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or conslruclive obligation committing the
charity lo that expendilLJre, il is probable that a transfer of economic benefits will be required in selllemenl and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and
has been classified under headings that aggregate all costs related lo the category. Vvhere costs cannot be
directly attributed to particular headings they have been allocated lo activities on a basis consistent with the
use of resources.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, nel of
depreciation and any impairment losses.
Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Freehold land and buildings
Plant and eqLJipment
Fixtures and fittings
Ovo pa on cost
10% pa on written down value
1 OOA pa on written down value
The gain or loss arising on the disposal of an asset is detemiined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impalmient of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss lif any).
1.8 stocks
Stocks are slated al thè lower of cost and eslimaled selling price less costs to complete and sell. Cost
comprises direct materials and, where applicable, direct labour costs and those overheads that have been
incurred in bringing the stocks lo their present location and condition. Items held for distribution al no or
nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the eslimaled selling price less all estimated costs of completion and costs to be
in¢urred in marketing, selling and dislribulion.
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at ¢all with banks, other short-lerm liquid
investments wth original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.10 Flnanclal instruments
The charity has elected lo apply the provisions of Section 11 'Basi¢ Financial Instruments, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of ils financial instruments.
Finanaal instruments are re￿gnised in the charity's balance sheet when the charity becomes paty to the
contractLJal provisions of the instrument.
Finanaal assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to setue on a net
basis or lo realise the asset and settle the liability simultaneously.

BEVERLEY TOWN CRICKET AND RECREATION PLAYING CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accounting policies
(Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price induding transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement conslilules a finanang Iransaclion, where the transaction is
measured at the present value of the future re￿ip1S di$￿Unted al a market rale of interest. Financial assets
Classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including Creditors and bank loans are initially re¢ognised al transa¢lion pri￿ unless
the arrangement constitutes a financing transaction. where the debt instrument is measured al the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due wthin one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured al amortised cost using the effective interest method.
Derecognltlon of flnanclal Ilabllftles
Finanaal liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.11 Taxatlon
The charity is exempt from lax on its charitable ad'vities.
1.12 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's ServI￿S are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.13 Retlramont b•n&flts
There were no trustees, remuneration or other benefits for the year ended 30 September 2023 nor the year
ended 30 September 2022.
Critical accounting &stimat8s and judgamonts
In the application of the charity's accounting policies, the trustees are required to make judgements, eslimales
and assumptions about the Carrying amount of assets and liabilities that are not readily apparent from other
sources. The eslimales and associated assumptions are based on historical experien￿ and other factors that
are considered lo be relevant. Actual results may differ from these estimates.
The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period. or in the period of the revision and future periods where the revision affects both current and future
periods.

BEVERLEY TOWN CRICKET AND RECREATION PLAYING CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Income from donations and legacies
Unrestricted
funds
2024
Unrostricted
funds
2023
Membership fees
24,273
22,340
4 Charitable
activities
Squash
sectson
Bowling
sectson
Tennis
section
2024
Cricket
section
2024
Football
section
2024
Total
2024
Total
2023
2024
2024
Sales within
charitable
activities
16,930
8,093
4,806
31,834 119,777
181,440
146,595
For the year ended 30 September 2023
Squash
seciion
Bowling Tennls seciioncrlckèt seciion
seciion
Football
SÈClion
Total
2023
Sales within charitable
activities
7,466
7,455
4,281
41,946
85,447
146,595
Analysis by fund
Unreslricled funds
7,466
7,455
4,281
41,946
85,447
146,595
Income from other tradlng actlvltles
Unrestricted Unrestricted
funds
funds
2024
2023
Expenses recharged to SOCO
Hire of club faalilies
SOCO donation
3,612
4,388
10,624
3.612
3,746
15,945
Other trading activities
18,624
23,303

BEVERLEY TOWN CRICKET AND RECREATION PLAYING CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Other income
Unrestricted Unrestricted
funds
funds
2024
2023
Other income
Donations
Squash light meters
Orange sile rentsl
14,635
2,433
3,491
4,638
14,400
4,471
4,636
25,195
23,507
Expenditure on charitable activities
Expenditure Expenditure
2024
2023
Direct costs
Depreciation and impairment
Squash section
Bowling section
Tennis section
Cricket section
Football section
Wages
Rates, waste and water
6,598
19,435
11,142
4,533
27,622
129,996
6,932
1,026
6,043
7,460
5.357
3,233
55,336
70,620
12,030
2,836
E 11
Insurance
Light and heat
Telephone and intemel
Sundries
Petrol and oil
Repairs
Accountancy
Legal and professional
Other charitable expenditure
5,050
13,113
1,056
5,077
451
12,064
2,050
4,351
18,240
1,522
5,544
361
6,172
2,050
725
16.9601
246,145
194,920
Anatysis by fund
Unreslricled funds
248,145
194,920
10-

BEVERLEY TOWN CRICKET AND RECREATION PLAYING CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Net movement in funds
2024
2023
The net movement in funds is ststed after chargingllcreditingl.
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
6.598
6,043
Truste&s
None of the Iruslees lor any persons ¢onne¢ted with them) received any remuneration or benefrts from the
charity during thè year.
10 Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
There were no employees whose annual rernuneralion was more than £60,000.
11 Taxatlon
The charity is exempt from taxation on ils activities because all ils income is applied for charitable purposes.
12 Tangible fixed assets
Freehold land
and buildin95
Plant and Fixtures and
equipment
fitting5
Total
Cost
At 1 October 2023
Additions
188,577
3,823
67,135
11,383
58,856
202
314,568
15,408
At 30 September 2024
192,400
78,518
59,058
329,976
Depreciation and impairment
At 1 October 2023
Depreciation charged in the year
49,099
5,063
45,539
1,535
94,638
6,598
At 30 September 2024
54,162
47,074
101,236
Carrying amount
At 30 September 2024
192,400
24,356
11,984
228,740
At 30 September 2023
188,577
18,036
13,317
219,930

BEVERLEY TOWN CRICKET AND RECREATION PLAYING CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
13 Stocks
2024
2023
Finished goods and g¢)ods for resale
120
120
14 Debto
2024
2023
Amounts falling due within one year..
Trade debtors
Other debtors
Prepayments accrued income
30
43,348
1,099
44,461
399
44,477
44.860
15 Crgdltors: amounts falllng dug wlthln one yoar
2024
2023
Trade creditors
Accruals and deferred income
12,831
2,070
20,181
4,120
14,901
24,301
16 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject lo spe¢ifi¢ Conditions by donors and grantors as lo how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 October
2023
Incomlng
resources
Resources
At30
expended September
2024
General funds
382,814
249,532
1246,1451
366,201
Previous year-
At l October
2022
Incoming
resources
Resources
At30
expended September
2023
General funds
341,989
215,745
1194,9201
362,814
17 Related party transactions
There were no disclosable related party transactions during the year12023 - none).
12-