The Cricket Development Trust (Scotland) Limited (a company limited by guarantee) Annual report and financial statements for the year ended 31 December 2025
Registered company SC344509 Registered Charity SC039697
The Cricket Development Trust (Scotland) Limited
Contents
People, advisors and administrative information The Cricket Development Trust (Scotland) Limited - aims Chairman's Statement Trustees' Report Independent Examiner's Report to the Trustees of The Cricket Development Trust (Scotland) Limited Statement of Accounting Policies Statement of Financial Activities 12 Balance Sheet 13 Notes to the Accounts 14
1
The Cricket Development Trust (Scotland) Limited
People, Advisors and Administrative Information
Board of Trustees
Keith Oliver, Chairman Rodger Cairns (resigned 4 November 2025) Ewan Gilchrist Shazad Gul (appointed 10 June 2025) Colin Mair Robert Nellies Alasdair Robinson Richard Rutnagur Christopher Warner Keith Young
Company Secretary
Christopher Warner
Registered company SC344509
Registered Charity SC039697
Registered office
The Cricket Development Trust (Scotland) Limited 34 Queen's Crescent Edinburgh, EH9 2BA
Operating premises
12 North Park Terrace Edinburgh, EH4 1DP
info@cdts.org.uk
Website
www.cdts.org.uk
Independent Examiner
Armstrong Watson LLP Chartered Accountants 89 Seaward Street Glasgow, G41 1HJ
Bankers
Bank of Scotland Edinburgh Royal Mile 300 Lawnmarket Edinburgh, EH1 2PH
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The Cricket Development Trust (Scotland) Limited
The Cricket Development Trust (Scotland) Limited - aims
The Charity’s aims are set out in full in its Memorandum of Association and centre on investing in Scotland's cricket clubs, districts, schools, governing body and any other organisation associated with the development of cricket, to meet the undernoted objectives.
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Improve the facilities at cricket grounds through the provision of equipment, ground repairs or capital works.
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Support coaching and coach education at all levels.
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Increase the number of children experiencing and playing cricket through grassroots cricket activity.
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Improve the opportunities for our best young cricketers to play overseas through scholarship and placement programmes.
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Support talented young cricketers in their cricket education, irrespective of their locale in Scotland.
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Support the recruitment, retention and education of umpires.
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Identify and support aspiring umpires.
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Support disability cricket.
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Assist clubs in new and innovative projects.
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Support the education of cricket groundstaff.
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Offer financial support to member clubs for any new initiative/project to aid the development of the game.
The Charity is an independent body and is funded by third party grants and donations.
It is registered in Edinburgh, and is managed by the Trustees.
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The Cricket Development Trust (Scotland) Limited
Chairman’s Statement
I am pleased to report on another year for the Trust (“CDTS”).
The Trust received donations and gifts from the Riada Trust, Dundee & Angus Development Fund, and Poloc Cricket Club. The financial statements reflect this income, for which the Trustees are extremely grateful. It directly facilitates grant awards, five being awarded in 2025, to cricket clubs from across Scotland.
It is also pleasing to continue to receive a steady level of enquiries about, and applications for, funding support.
Our popular annual fundraising dinners have, historically, taken place in November, however the Trustees determined to move the dinner to March, and are looking forward to welcoming guests to The Royal Scots Club in Edinburgh, on March the 20th, 2026, when renowned and popular sports journalist and cricket commentator, Alison Mitchell, will be our guest speaker. This change in date of the dinner means that the 2025 financial statements include no income from fundraising events.
We were pleased to welcome Shazad Gul as a Trustee in June 2025, and Rodger Cairns stepped down as Trustee in November 2025 after serving in this role for eight years.
It is of significance to note that the Trust, since its foundation in 2008, has, over the intervening period, now provided over £238,000 in grants, to 67 separate cricket clubs and organisations from across the length and breadth of Scotland, supporting projects and initiatives consistent with its charitable aims.
Finally, I want to thank all my fellow Trustees for their contribution to the Trust’s work over the year.
Ck Oliver
Ck Oliver (Feb 25, 2026 14:58:34 GMT)
Keith Oliver, Chairman
Date: 25/02/2026
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The Cricket Development Trust (Scotland) Limited
Trustees’ Report
for the year to 31 December 2025
Structure, governance and management
Background and introduction
A desire to see funding assistance towards the development of cricket in Scotland grow led to the setting up of the Cricket Scotland Development Trust Limited ("the Trust") in June 2008. The Trust was granted charitable status by the Office of the Scottish Charity Regulator ("OSCR") on 2 July 2008.
Objectives
The Trust's stated charitable purpose is the advancement of public participation in sport.
Legal status
The Cricket Development Trust (Scotland) Limited is a company limited by guarantee (number SC344509) and a recognised Scottish charity (number SC039697), governed by its Memorandum and Articles of Association. The charitable company was incorporated on 17 June 2008, and changed its name to the Cricket Development Trust (Scotland) Limited on 11 April 2013.
Trustees
New Trustees are appointed by existing Trustees, and have no fixed terms of appointment. When recruiting new Trustees, individuals are sought who have the skills, knowledge and experience appropriate to the purpose and operations of the Trust, ensuring quality and depth of experience.
Charitable objectives and activities, achievements and performance
2025 activities
In its seventeenth full financial year ended 31 December 2025, the Trust, in line with its stated charitable activities, awarded a number of grants. These amounted to £14,839 between five cricket clubs, and were consistent with the advancement of public participation in sport by, in particular, children and young people.
Trustees
The Trustees of the charitable company are its Directors for the purpose of company law. The Trustees who served during the period and to the date of this report were as follows:
Keith Oliver, Chairman Rodger Cairns (resigned 4 November 2025) Ewan Gilchrist Shazad Gul (appointed 10 June 2025) Colin Mair Robert Nellies Alasdair Robinson Richard Rutnagur Christopher Warner Keith Young
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The Cricket Development Trust (Scotland) Limited
Trustees’ Report (continued)
for the year to 31 December 2025
Administrative structure
The Trustees are responsible for the overall direction of the Charity and serve on a voluntary basis.
Outlook
The Charity is committed to support the growth and development of cricket throughout Scotland.
Financial review
Funding
Funding is provided by sponsors (individuals, Trusts, organisations, and companies) who give towards the financial support of the Charity's work. No statutory funding is sought, or received.
Results
Per the Statement of Financial Activities on page 11, the Charity reported net outgoing resources, i.e. deficit, of £11,698 (2024: net incoming resources, i.e. surplus, of £44,541). At the Balance Sheet date, the Charity had total reserves of £113,625 (31 December 2024: £125,323).
Reserves policy and going concern
The Trustees maintain free reserves of the lower of £10,000 or an amount sufficient to meet at least the cost of the Charity's annual charitable activities. At the year end, free reserves amounted to £109,300 (31 December 2024: £118,621) which was an acceptable level and represented a multiple of the cost of the Charity's charitable activities in 2025. Therefore the Trustees believe the financial statements should be prepared on a going concern basis.
Risk
The Trustees consider the principal risks associated with the Trust carefully, including the maintenance of capital to fund future awards. Proper internal financial controls are established to mitigate risk, particularly over authorisation of expenditure.
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The Cricket Development Trust (Scotland) Limited
Trustees’ Report (continued)
for the year to 31 December 2025
Independent Examiner
The Directors recommend that Armstrong Watson LLP, Chartered Accountants, remains as Independent Examiner until further notice.
Small Company Provisions
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
By order of the Board,
Ck Oliver
Ck Oliver (Feb 25, 2026 14:58:34 GMT)
Keith Oliver, Trustee
Date: 25/02/2026
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The Cricket Development Trust (Scotland) Limited
Independent Examiner’s Report
to the Trustees of The Cricket Development Trust (Scotland) Limited
I report on the financial statements of the Charity for the year ended 31 December 2025 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes set out on pages 12 to 18.
Respective responsibilities of Trustees and Examiner
The Charity’s Trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The Charity’s Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements.
Independent Examiner’s statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
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to prepare Accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Karen Rae (Feb 25, 2026 15:08:58 GMT)
Karen Rae, FCCA DChA Armstrong Watson LLP Chartered Accountants 89 Seaward Street Glasgow G41 1HJ
Date: 25/02/2026
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The Cricket Development Trust (Scotland) Limited
Statement of Accounting Policies
for the year to 31 December 2025
This Statement of Accounting Policies forms part of the financial statements.
Accounting convention
The financial statements are prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these financial statements. The financial statements have been prepared in accordance with the 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 (FRS 102) (effective 1 January 2019), the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. The principal accounting policies adopted in the preparation of the financial statements are set out below.
The financial statements have been prepared in Sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest Pound.
Taxation
No provision for taxation, deferred or otherwise, has been provided in these financial statements as the company is a registered Charity (registered number SC039697) and is therefore exempt from taxation on its charitable activities (other than Value Added Tax) under Section 505 of the Income and Corporation Taxes Act, 1988.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.
The Accumulated Fund encompasses all income and expenditure relating to the primary activities of the Charity other than those for which funding is designated or restricted.
Restricted funds can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Income recognition
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Donations
Donations are recognised when the Charity has evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. Entitlement usually arises immediately upon receipt, however, in the event that a donation is subject to conditions that require a level of performance before the Charity is entitled to the funds, the income is deferred and not recognised 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 those conditions will be fulfilled in the reporting period.
Assets received as donations
No assets have been donated to the company, other than financial donations.
9
The Cricket Development Trust (Scotland) Limited
Statement of Accounting Policies (continued)
for the year to 31 December 2025
Gift Aid
Income tax recoverable on Gift Aid donations is recognised when the respective donation has been recognised and the recoverable amount of income tax can be measured reliably; this is normally when the donor has completed the relevant Gift Aid declaration form. Income tax recoverable on Gift Aid donations is allocated to the same fund as the respective donation unless specified by the donor.
Income from charitable activities
Income from charitable activities includes income earned from the supply of services. Income from charitable activities is recognised as earned (as the related services are provided).
Investment income
Investment income is recognised when receivable and the amount can be measured reliably by the Charity.
Expenditure recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured or estimated reliably.
Liabilities are measured on recognition at historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.
Expenditure on charitable activities
Expenditure on charitable activities includes all costs incurred by the Charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the Charity apportioned to charitable activities.
Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
Activity based reporting
To comply fully with the Statement of Recommended Practice would require income and expenditure to be reported by activity. The Trustees are of the opinion that the Charity’s activities are inter-linked therefore this would be impractical to calculate and would provide no additional benefit to the users of these financial statements. Therefore, no further analysis of income and expenditure is provided within these financial statements.
Investments
Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are recognised within the Statement of Financial Activities.
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The Cricket Development Trust (Scotland) Limited
Statement of Accounting Policies (continued)
for the year to 31 December 2025
Debtors
Debtors are measured at their recoverable amounts, being the amount the Charity anticipates it will receive in settlement of the debt (net of any discounts offered and provision against bad debt). Prepayments are valued at the amount prepaid at the reporting date.
Creditors
Creditors are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of economic benefit - generally in the form of a cash payment - to a third party and the amount due to settle the obligation can be measured or estimated reliably.
Grants payable
Grants are recognised in full in the Statement of Financial Activities in the year in which they are approved. In light of the nature of the projects and activities, grants may not be fully paid at the year end and this is reflected in creditors.
Cash flow statement
The Charity has taken exemption from preparing a cash flow statement under the exemption available in FRS 102.
Replacement of assets
The company has no fixed assets. Items of equipment are expensed and charged through the Statement of Financial Activities.
Going Concern
At the year end, unrestricted reserves amounted to £109,300 (31 December 2024: £118,621) which was an acceptable level and represented a multiple of the cost of the Charity's charitable activities in 2025. Therefore the Trustees believe the financial statements should be prepared on a going concern basis.
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The Cricket Development Trust (Scotland) Limited
Statement of Financial Activities
(incorporating Income and Expenditure Account) for the year to 31 December 2025
| Income and expenditure | Notes | Unrestricted | Endowment | Restricted | Total | Total |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | ||
| 2025 | 2024 | |||||
| £ | £ | £ | £ | £ | ||
| Income and endowments from: | ||||||
| Donations and legacies | 3 | 2,534 | - | 623 | 3,157 | 66,016 |
| Fundraising events | - | - | - | - | 9,845 | |
| Investments | 4,410 | - | - | 4,410 | 956 | |
| Sundry income | 50 | - | - | 50 | - | |
| _ | _ | _ | _ | _ | ||
| Total income | 6,994 | - | 623 | 7,617 | 76,817 | |
| _ | _ | _ | _ | _ | ||
| Expenditure on: | ||||||
| Charitable activities | 6 | (16,202) | - | (3,000) | (19,202) | (32,276) |
| _ | _ | _ | _ | _ | ||
| Total expenditure | (16,202) | - | (3,000) | (19,202) | (32,276) | |
| _ | _ | _ | _ | _ | ||
| Net (expenditure)/income | (9,208) | - | (2,377) | (11,585) | 44,541 | |
| _ | _ | _ | _ | _ | ||
| Unrealised (loss)/gain on investments | 7 |
(113) | - | - | (113) | - |
| _ | _ |
_ | _ | _ | ||
| Net movement in funds | (9,321) | - | (2,377) | (11,698) | 44,541 | |
| ______ | _ | _ | _ | _ | ||
| Reconciliation of funds | ||||||
| Total funds brought forward | 68,621 | 50,000 | 6,702 | 125,323 | 80,782 | |
| _ | _ | _ | _ | _ | ||
| Total funds carried forward | 59,300 | 50,000 | 4,325 | 113,625 | 125,323 | |
| _ | _ | _ | _ | _ |
12
The Cricket Development Trust (Scotland) Limited
Balance Sheet
as at 31 December 2025 Registered number: SC039697
| Note | Total Funds | Total Funds | |
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Fixed assets | |||
| Investments | 7 | 69,887 | - |
| _ | _ | ||
| Current Assets | |||
| Debtors | 0 | 4,053 | 59,340 |
| Cash at bank and in hand | 48,085 | 71,671 | |
| _ | _ | ||
| Total current assets | 52,138 | 131,011 | |
| Creditors:amounts due within one year | 9 | (8,400) | (5,688) |
| _ | _ | ||
| Net current assets | 43,738 | 125,323 | |
| _ | _ | ||
| Total assets less current liabilities, and net assets | 14 | 113,625 | 125,323 |
| _ | _ | ||
| The Funds of the Charity | |||
| Unrestricted funds | 11 | 59,300 | 68,621 |
| Endowment funds | 12 | 50,000 | 50,000 |
| Restricted funds | 13 | 4,325 | 6,702 |
| _ | _ | ||
| Total Charity Funds | 113,625 | 125,323 | |
| _ | _ |
(a) For the year ended 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006.
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(b) Members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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(c) The Trustees acknowledge their responsibility for:
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(i) ensuring the company keeps accounting records which comply with section 386 and 387; and
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(ii) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period, and of its net income or expenditure for the financial period, in accordance with the requirements of sections 394 and 395, and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
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(d) The financial statements have been prepared in accordance with the special provisions in Part 15 of the Companies Act 2006 relating to small companies.
The financial statements on pages 12 to 18 were approved and authorised for issue by the Directors and are signed on their behalf by:
Ck Oliver
Ck Oliver (Feb 25, 2026 14:58:34 GMT)
Keith Oliver, Trustee
Date: 25/02/2026
13
The Cricket Development Trust (Scotland) Limited
Notes to the Accounts
for the year to 31 December 2025
1. Limitation by guarantee
The company is limited by guarantee and as such has no share capital. Under the Memorandum of Association, each member of the company is liable to contribute £10 in the event of winding up.
| 31 | December | 31 | December | |
|---|---|---|---|---|
| 2025 | 2024 | |||
| Number of members | 9 | 10 |
2. Charitable status
The company is a registered Charity in Scotland (registered number SC039697).
3. Donations
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Donations – unrestricted | 2,534 | 5,700 |
| Donations – restricted | 623 | - |
| Income tax recovered | - | 316 |
| Legacy income | - | 60,000 |
| _ | _ | |
| 3,157 | 66,016 | |
| _ | _ |
4. Directors remuneration and expenses
No Trustee was paid during the year (2024: none).
No Trustee was reimbursed for any expenses (2024: none).
5. Employees
The Charity had no employees in the year (2024: none).
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The Cricket Development Trust (Scotland) Limited
Notes to the Accounts (continued)
for the year to 31 December 2025
6. Charitable activities
| 31 December | 31 December | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Grant awards (Note 10) | 14,839 | 22,528 |
| Bank charges | 104 | 151 |
| Website costs | 444 | 377 |
| Fund raising costs | - | 5,151 |
| Accountancy fees | 2,460 | 3,000 |
| Legal fees | 1,280 | 1,000 |
| Companies House fee | 34 | 34 |
| Information Commissioner’s fee | 41 | 35 |
| _ | _ | |
| 19,202 | 32,276 | |
| _ | _ | |
| ixed asset investments | ||
| Investments | ||
| £ | ||
| Cost or valuation | ||
| As at 1 January 2025 | - | |
| Additions | 70,000 | |
| Disposals | - | |
| Revaluations | (113) | |
| _ | ||
| As at 31 December 2025 | 69,887 | |
| _ | ||
| Net book value | ||
| As at 31 December 2025 | 69,887 | |
| _ | ||
| As at 31 December 2024 | - | |
| _ |
7. Fixed asset investments
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The Cricket Development Trust (Scotland) Limited
Notes to the Accounts (continued)
for the year to 31 December 2025
8. Debtors
| 31 December | 31 December | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Other debtors | 3,750 | 58,500 |
| Loans receivable | 200 | 750 |
| Prepayments | 103 | 90 |
| _ | _ | |
| 4,053 | 59,340 | |
| _ | _ |
9. Creditors: amounts due within one year
| 31 December | 31 December | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Accruals and deferred income | 2,400 | 2,160 |
| Grants payable | 6,000 | 3,528 |
| _ | _ | |
| 8,400 | 5,688 | |
| _ | _ |
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The Cricket Development Trust (Scotland) Limited
Notes to the Accounts (continued)
for the year to 31 December 2025
10. Grant awards
| 31 December | 31 December | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Kinloch Cricket Club | - | 4,000 |
| Aberdeenshire Cricket Club | - | 3,000 |
| Highland Cricket Club | - | 1,500 |
| Freuchie Cricket Club | - | 1,000 |
| Manderston Cricket Club | - | 1,000 |
| Stenhousemuir Cricket Club | - | 1,000 |
| Grange Cricket Club | - | 1,000 |
| Forfarshire Cricket Club | 3,000 | 1,000 |
| Gatehouse of Fleet Cricket Club | - | 1,000 |
| Selkirk Cricket Club | - | 1,000 |
| Greenock Cricket Club | - | 1,000 |
| Carlton Cricket Club | - | 1,000 |
| Dunfermline & Carnegie Cricket Club | - | 1,500 |
| Dundee High School FP Cricket Club | - | 3,528 |
| Ferguslie Cricket Club | 6,000 | - |
| Bass Rock CC | 3,089 | - |
| Stirling County Cricket Club | 2,000 | - |
| Doune & Dunblane Cricket Club | 750 | - |
| _ | _ | |
| 14,839 | 22,528 | |
| _ | _ |
11. Unrestricted funds
| Opening | Closing | ||||
|---|---|---|---|---|---|
| 1 January | Income | Expenditure | Transfers | 31 December | |
| 2025 | 2025 | ||||
| £ | £ | £ | £ | £ | |
| Total unrestricted funds | 68,621 | 6,881 | (16,202) | - | 59,300 |
| _ | _ | _ | _ | _ | |
| 12. Endowment funds | |||||
| Opening | Closing | ||||
| 1 January | Income | Expenditure | Transfers | 31 December | |
| 2025 | 2025 | ||||
| £ | £ | £ | £ | £ | |
| Total endowment funds | 50,000 | - | - | - | 50,000 |
| _ | _ | _ | _ | _ |
These are funds which were set aside by the Trustees to support the longevity of the Charity but are ultimately unrestricted in nature.
17
The Cricket Development Trust (Scotland) Limited
Notes to the Accounts (continued)
for the year to 31 December 2025
13. Restricted funds
| Opening | Closing | ||||
|---|---|---|---|---|---|
| 1 January | Income | Expenditure | Transfers | 31 December | |
| 2025 | 2025 | ||||
| £ | £ | £ | £ | £ | |
| Total restricted funds | 6,702 | 623 | (3,000) | - | 4,325 |
| _ | _ | _ | _ | _ |
Restricted funds represent funds restricted in their use until April 2026, to support junior cricket development in Dundee City, Angus, Fife and Perth & Kinross, to support junior and schools cricket in Dundee, and in line with the aims and objectives of the Charity.
14. Analysis of Net assets
| Unrestricted | Endowment | Restricted | Total |
Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | |
| 2025 | 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Fixed asset investments | 19,887 | 50,000 | - | 69,887 | - |
| Current assets | 47,813 | 4,325 | 52,138 | 131,011 | |
| Current liabilities | (8,400) | - | - | (8,400) | (5,688) |
| _ | _ | _ | _ | _ | |
| Total funds | 59,300 | 50,000 | 4,325 | 113,625 | 125,323 |
| _ | _ | _ | _ | _ |
15. Related party transactions
There were no related party transactions that require disclosure in the current reporting period (2024: none).
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Final Criccket Development Trust (Scotland) accounts 2025 - non audit accounts
Final Audit Report
2026-02-25
Created: 2026-02-25 By: Callum Spencer (Callum.Spencer@armstrongwatson.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAjrabrzvevvv0zAJi5_xMhl6WVJ7FOszc
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