I.· ## **DRUMANESS SUPER KINGS CRICKET CLUB** **ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025** ## **DRUMANESS SUPER KINGS CRICKET CLUB INFORMATION** **CLUB ADDRESS** 156A, DRUMANESS ROAD, DRUMANESS, BALLYNAHINCH BT248RL **CLUB OFFICIALS CHAIRMAN** DARREN OLDROYD **VICE CHAIRMAN** SHASHANK SAXENA **SECRETARY** PAUL FENTON **TREASURER** EMMA SMYTH **IT & TECHNICAL OFFICER** GARRY WALSH **SAFEGUARDING OFFICER** LYNNE WALSH **CLUB DEVELOPMENT** NEIL WALSH **WOMEN’S DEVELOPMENT** EMMA CUNNINGHAM **GROUNDS DEVELOPMENT** NEIL GELSTON ## **INDEPENDENT EXAMINER** FRANCIS O’PREY |DRUMANESS SUPER KINGS CRICKET CLUB|| |---|---| |CONTENTS|| ||PAGE| |STATEMENT OF THE COMMITTEE'S RESPONSIBILITIES|1| |INDEPENDENT EXAMINER'S REPORT|2| |INCOME & EXPENDITURE ACCOUNT|3| |BALANCE SHEET|4| |NOTES TO THE ACCOUNTS|5-6| **PAGE l** ## **DRUMANESS SUPER KINGS CRICKET CLUB STATEMENT OF THE COMMITTEE'S RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025** ## **Officers' and Management Committee's responsibility for the financial statements** The Registration of Clubs (NI) Order 1996 requires officers and management committee to prepare an annual statement of accounts which gives a true and fair view of the state of affairs of the club and of the income and expenditure of the club for that financial year. In preparing the statement of accounts the officers and committee members are required to: - Select suitable accounting policies and then apply them consistently - Make judgments and estimates that are reasonable and prudent - Prepare the accounts on the going concern basis unless it is inappropriate to presume that the club will continue in business The officers and management committee are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the club and to enable them to ensure that the accounts comply with the Registration of Clubs (Accounts) Regulations (NI) 1997. They also are responsible for safeguarding the assets of the club and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed: Chairman Treasurer Date: 06.04.25 ## **DRUMANESS SUPER KINGS CRICKET CLUB INDEPENDENT EXAMINERS' REPORT TO THE OFFICERS, COMMITTEE AND MEMBERS OF THE DRUMANESS SUPER KINGS CRICKET CLUB** ## **PAGE 2** We have independently examined the income and expenditure accounts of Drumaness Super Kings Cricket Club. This report is made solely to the club's members, as a body, in accordance with Article 4 of the Registration of Clubs (Accounts) Regulations (NI) 1997. Our audit work has been undertaken so that we might state to the club's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the club and the club's members as a body, for our work, for this report, or for the opinions we have formed. ## **Respective responsibilities of committee of management and auditor** As explained more fully in the Committee of Management's Responsibilities Statement set out on page **1,** the Committee of Management is responsible for the preparation of the financial statements which give a true and fair view. Our responsibility is to examine and express an opinion on the financial statements in accordance with applicable law. ## **Scope of the audit of the financial statements** An audit involves obtaining evidence about the amounts and disclosures in the financial statements. ## **Opinion on financial statements** In our opinion the financial statements: - give a true and fair view of the state of the club's affairs as at 31st March 2024, and of its income and - expenditure for the year then ended; and - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice - applicable to Smaller Entities, and the Registration of Clubs (Accounts) Regulations (NI) 1997. ## **Matters on which we are required to report by exception** We have nothing to report in respect of the following matters where the Registration of Clubs (Accounts) Regulations (NI) 1997 require us to report to you if, in our opinion: - proper books of account have not been kept by the club in accordance with the requirements of the - legislation, - a satisfactory system of control over transactions has been maintained by the club in accordance with the - requirements of the legislation, - the revenue account of the other accounts (if any) to which our report relates, and the balance sheet are not - in agreement with the books of account of the club, - we have not obtained all of the information and explanations we require for our examination ## **FRANCIS O’PREY** **CHARTERED ACCOUNTANT** |**DRUMANESS SUPER KINGS CRICKET CLUB**||| |---|---|---| |**INCOME AND EXPENDITURE ACCOUNT**||| |**FOR THE YEAR ENDED 31 MARCH 2025**||**PAGE 3**| ||**Note**|**2025**| |**Income**||| |Donations||236| |Grants||9,073| |Memberships||5,193| |Sponsorship||10,420| |Other Income|5|12,556| |||37,487| |**Expenditure**||| |Direct Costs||28,315| |Bank Charges||78| |Training||89| |Insurance||903| |Repairs, maintenance and renewals||1,348| |Subscriptions||-| |Donations||-| |Advertising||2,685| |Depreciaton of equipment||-| |Legal and professional fees||7,305| |Accountancy and audit fees||9,099| |**Total Expenditure**||49,822| |**(Deficit) of Income over Expenditure**||(12,335)| ## **Preparation of Account** This account was drawn up on behalf of the Committee by Emma Smyth Signed: Dated: 06.04.25 This Account was approved by the Committee on: 06.04.25 Signed on behalf of the committee: Name: Darren Oldroyd (Chairman) |**DRUMANESS SUPER KINGS CRICKET CLUB**||| |---|---|---| |**BALANCE SHEET AS AT 31 MARCH 2025**||**PAGE4**| ||**Note**|**2025**| |**Fixed Assets**||| |Tangible Assets|**5**|16,236| |||16,236| |**Current Assets**||| |Bank Current Account||541| |||541| |**Current Liabilities**||| |Accruals||| |||| |**Net current assets**||541| |**Total assets less current liabilities**||**16.777**| |**Capital Account**||| |Capital Account|**6**|**2,878**| |**Preparation of Account**||| This account was drawn up on behalf of the Committee by Emma Smyth Signed: Dated: 06.04.25 ## **Approval of Account** The foregoing balance sheet approved by the committee on: 06.04.25 Signed on behalf of the Committee Name: Darren Oldroyd (Chairman) **PAGE 5** **THE YEAR ENDED 31 MARCH 2025** ## **DRUMANESS SUPER KINGS CRICKET CLUB** ## **NOTES TO THE ACCOUNTS FOR** ## **1 Accounting policies** The accounting policies adopted by the club are consistent with those adopted previously and are set out below : ## **1.1 Accounting principles** These financial statements have been prepared in compliance with FRS 102, "The Financial Reporting Standard applicable in the UK and the Republic of Ireland". The historical cost convention has been used, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through the profit or loss in sterling which is the functional currency of the entity. The financial statements have been prepared in accordance with the provisions of the Registration of Clubs (Accounts) Regulations (Northern Ireland) 1997. ## **1.2 Grants** Grants are credited to deferred revenue. Grants towards capital expenditure are released to the profit and loss account as the related expenditure is incurred. ## **1.3 Value added tax** VAT where recoverable has been excluded from these accounts. ## **1.4 Depreciation** Depreciation is provided at rates calculated to write off the costs less residual value of each asset over its expected useful life as follows _:_ Equipment - Straight line depreciation over 5 years ## **Income** Income for the year represents cash receivable for the provision of facilities for and to promote participation of the whole community in the sport of cricket during the year, net of value added tax. **2** |**DRUMANESS SUPER KINGS CRICKET CLUB**
**NOTES TO THE ACCOUNTS FOR**
**THE YEAR ENDED 31 MARCH 2025**|**PAGE 6**| |---|---| |**3**
**Subscriptions**
The main categories of membership and numbers are:
Full
Students
Kids
**4**
**Other Income**
Refunds
Playing kits All Members
Fund Raising
Equipment Sale
**5**
**Tangible fixed assets**
Equipment
**Cost or valuation**
At 1 April 2024
22,497
Additions
13,899
At 31 March 2025
36,396
**Depreciation**
At 1 April 202411,061
Charge for the year9,099
At 31 March 2025 20,160
**Net Book**
At 31 March 2025
16,236
At 31 March 2024
11,436
**6**
**Capital Account**
Balance at 1 April 2024
Surplus/(Deficit) for year
Balance at 31 March 2025|**2025**
61
10
50
121
**2025**
702.45
5,363.55
6,000
500
12,566
Total
22,497
13,899
36,396
11,061
9,099
20,160
16,235
11,436
**2025**
15,213
(12,335)
2,878|