APPENDIX 1 oscr,- Period start date Month Yo Period end date Year Oy D•y To 01 10 2023 2024 Office of the Scottish Charlty Regulator Reference and administration details Ch•rlty nm• sl Lolhian County Crke1 AsscKiabon Oth•r nam•8 ch•rlty l• known by Linlilhgow Cricket Club SC043927 Roglstergd ¢harlty number Charlty'8 prIn¢l1 addr•s8 The Pavilion. Boghall Cricket Ground Linlilhgow We$1 Lothian Pootcod• EH49 6AB NamM of th• chaflty trn¥t••8 on d•t• ol •pproval of Tw•tM•' Annu•l Report Tru•t•• n•m• Offl¢• lff any not for whol• ymr lor body) ntttl•d to Ill y> President Treasurer SecT818ry Captain Isl X1 Captain 2r X1 Ground Convenor 8ar Convenor Propety Convenor JunK)I Convenor 13 14 15 16 17 18 19 20
APPENDIX 1 Reference and administration details Names of all othgr ¢harity tru8tee8 duflng the period. rf anyp (for example. those who reslgn•d parl way through the financl•l riOdI Structure, governance and management Type of govgrnlng document Constitution as amended and adopted on 28th November 2014 Trustee recruitmont and appolntmeTht Trustees a appointed in accordan¢e with the Constilulion. Objectives and activities
Chafltable purposes The purpose of the Club Is the promotion of community parti palion in healthy recreation Ihfoughoul the comrnunity of Wesl Lothiar• regardless of sex, age, disability, ethnicity, nationality, sexual oiientalion religion or other beliets. by providing facilitres for playing cnckel and to rticipale in appropriate fixtures and competitions and ensuring that appropriate practice and coaching lacilities are provided. Sumrnary of the maln actlvltl•s In rglation to tho80 objects During the pericxj the Club continued lo provide opportuniliesifor members to participate In and enjoy playin9 cricket. The Club has two niof teams which nomally play In the East of Scotland League Coaching is provided for junior members and teams participa U13 and U15 levels when numbers pemiit. atU11, APPENDIX 1 Achievements and performance Summary of tho rnaln achl•vemènts of On Ihe playing field the First Eleven finished 7tr In the ESCA the charlty durlng tho flnanclal porlod Championship, while the Second Eleven finished 10th In ESC Four and were relegated lo Division S Division Financial review
Brief ststemont of the charlty's poll¢y on reserve8 I surplus income or proffts are required to be reinvesl&J In ttrie Club in accordance wtth the Constitub't Totsl funds remain heathy a tsaran of £93.316 al 30th September 2024 The level of frJnds is cSle adequate for the ongoing pulposes of the Club. Dfjlails of any d•llctt Donated facllltles and 8or¥lcM Irf •ny) APPENDIX 1 Other optional infomiation Declaration Th8 tru•tegs d•clare that they hav• approved th• tntst•es' report abov•. Slgn•d on bghall of th• ¢h•rlty's Iruste•s Slgnatur•l•l
Full n•md•l Position le.g. Chalrl Treasurer Date 271C6r2025
West Lothian Coiini Crirkpl Assnr.iatioii SC043927 Annual accounts for the eriod ¢C39a PerH)d $iart dale Penod end dal To 0111012023 30109r2024 Section A Statement of financial activities unrn•t¢I•d Restricted Endowment Total th18 lund• Income fund¥ funds year )tal last yoar De•crfptlons by natur•1 ¢•tsgory Incomlng rnsour¢o¥ (Not• 3) Klember8hip Subscnptions Donations Sponsorship Fundraising Activrties 100 Club Grants and Awards Rent Rec£ived 8ar Sa$ F01 F02 F03 F04 5.191 F05 7.122 5.191 2.660 1.361 378 1.700 1.361 378 455 954 13,691 1.636 333 13,691 12,794 2,715 1,295 Miscellaneous Match fees 333 Total incomlnq rnstiurces s01 RourCeS *xnd•d (Notes 4-71 Clubhouse Expenses Match Expenses Ground Expenses Bar Cost of Sales Bar Expenses Cncmel Equipment SubscflPtion5 Pnnting. Stationery, Posi8ge and Sundry Bank Charges and Interest Depffjoation 30,204 29,374 10.858 1.272 2.374 8,543 429 10.858 1,272 2.374 9.059 2.763 7.931 230 2.812 1.312 219 429 1,125 1,076 1,125 1,076 495 1.744 28.857 1,244 27,415 rot•l r•sources expend•d $02 Net 1nc0mlntyfgJ rnsources beforn trnn$fers 28.857 1.347 1.347 1.959 Gross trnnsf•Fs b•¢woon funds SDI Net IncomIn(Oty0Ingj resources befor• othorreeognlsed goinlIo$S•s) sos 1,347 1.347 1.959 Other rn¢09nI gainslllosso•1 Gains and losses on revaluation of fixed a5set5 for the charity s own use Gains 8nd losses on InveSent assets S07 Net movement in lunds s08 Total funds brought forATard 1.347 91.%9 1,347 91. 1,959 90,010 CC17a {EX1) IC6r2025
T4)t•l lunds c•nthl Iww•rd sio 93,310 91,9 CC17a IEXLXII I(W2025
Section B Balance sheet Totsl th1$ Trar Totsl la$t ydBr Fixed assets Tangible assèts FDI F02 INote S) 78.755 71486 Investments rotal fixed assets 55 ,486 Current assets Stock and work in progrns Dobtors (Note 6) (Short term) investments Cash at bank and in hand 2,565 747 1878 14155 13,925 Total cunvnt auets .535 Creditors: amounts falling due within one year ¢N¢)ts 71 B10 2,676 4,052 Net cunwnt asse{11•11[dsj ,483 Total assets less ¢urnvnt liabililios B12 Creditors: amunts falling due after one year Provisions for Ilabilitios and charges 813 B14 Net as$•ts B15 .969 Funds of the Charity Unre•lrictsd funds Designated funds - Note 7.2 Totsl unrestricted funds Restricted income funds (Notg 121 EndoThent funds Imote 121 818 93.316 B17 93,316 Bla B19 Total funds 820 ,969 Signe(1 by one or M tru$lees cffi beh8W of all trustees Date of apprO4al CC17a (Excell C612025
Section C Nolos to the accounts Note 1 Bo818 of preparatlon Thls sectlon should bo completed by •ll ¢h•rtllos. 1.1 Basis of accounting These accounts have teen prepared on the baws of histonc cost (except that investmen18 are 81v)wn at m valLsel in accordance wlh" . Accounlirwj and Reporting by Chants'es- Slalement of Rec(KnfflerK Prnctth ISORP 20051,. gnd wth. Accounts"ng StarKlards. Finanual ReFthng SlaThtsfd 102 rket or and wth the Chanbes Act. Glve d•t•lls In th1$ box Ila dlllw¥nt st•nd•rd h•J b••n lollow•é. -Tic a5 approwat• Il all reknvant diadosurns Sh In ts pac hab b•8n gNen tsn F•s• tv"Accwnbng Starhjards., If digdosurgs cc4np&l In th•se acc4Jxts hm r•stnLJ to thc• r•qUI by fv FRS102. th•n pl&8 "Financjal ReportiThJ standa 102 ts¢ ¢h8ng8s In the bom. 1.2 Change In basis of a¢counting There has b8en change lo the accounting polic Ivaluatson rules and methth of 8¢counbng18ince la l yo4r. Glvg det•lls In thls ljox of any m•tgrl•l chnw th•1 have b•en mde. 5 If no charys ha t•8n mJe to accInts th ¢Jete 1.3 Ch•ng•8 to prnvlou• accounts No changes have been made lo accounts f pre5 years. GI d•t•lls In thls box ol•ny m•t•A•l ¢h•ng•s that h•v• bem m•d•. CC17a IExLII IC6r2025
Section C Notes to the accolinls Icontl Note 2 Accounling policies This standard Ilst of accounting poliei•s has been oppll•d by the ch•rity •X¢t for thoso d•lot•d. Whern 8 or addltional policy has b••n adopted then this is detailed in thè box below. Note 3 Incomlng Resources Re¢ognltlon of Incomong These are indvded in th# Statemenl of Finanaal Act1¥rt$ ISOFAI vknen. rev)u the charrty become5 entitled to the resources, the Iruslees are virtually certain they will receive the resources.. 8nd the monetary v81u6 can be me8sured sUffiCt roliability. Where incoming resources have related exptsndrtU las with fundraising or contra the incoming resources and related expendrture are reported gro$$ in the SOFA. Grants and donations are onty induded in the SOFA vthen the ¢harty has uncond entrtlement to th8 resources. Ineomlng resour¢•8 wlth rnlated expendltur• Grant• and dOnaon$ income) nal Tax Teclalm on donatlon• and glft Contractual Ineome and perform•ncÈ relate(I grants In¢oming resources from tax reclaims ate induded in the SOFA at the same time 8 which Ihoy relate. This is onty induded in Ihe SOFA onc£ the related goods or have been dèl the gift to ered. Glfts In klnd Gth in kind are accounled for at a reasonable estsmate of their valLte to the charitylf the amount actU81ty aliSed. Gffts in kind for sale or distribut are irduded in the accounts as gifts On when distributed by the charty. Gifts in kind for use by the thanty are included in the SOFA as incA)ming resources receivable. These are onty included in incoming resources Iwth an equivalent amount in reso ce5 expended) where the benerrt to the charity Is reasonabty quantrfiable. measurable and material. The Value placed on these resources is the estimated value to the ¢ha of the service or lacilty re¢eived. The value of any voluntary help te¢eived is not induded in the accounts but is des trustees. annual K%)rt. Idor en Donat¢d NICe$ and facilltl¢8 "bed in the Volunts•r hèlp Inv•stment Incom• This is included tn the accoun15 when receivable. Invetytm•nt galn8 and Thi5 indudes any g8in or loss on the Sa ol inveslments and any gain or loss re5V revaluing investments to market value at the end of the year. ing Irom EXPENDITURE AND LIABILITIES Uablllty r•cognltlon Liabilrties are recognised 8$ soon as there is a gaI or construdNe obligation com charity to P8y Out resources Where the charity givès a grant with condrtsons for its payment being a specffic lev•1 ol service or output to be provided, such grants are onty recognised in the SOFA once the pient of the grant has prOVed the 5pecrf¢ed service or outpul. Thèse are onty recoynised in the accounts when a cornmrtment has bètsn made afJ there are no cA>nditions to be mel r•laling to the grant which remain in the control of the cha rtting the Grant• wlth perform•ne• ¢ondltlon8 Gr•nts payable wlthout Pgrfomance condltlons ASSETS Tangible flx•d a•8ets for us• These are caprtalised rfthey can be used for more than one year, and co$t at leasl£5CKI. They by charity are v81ue<l at cost or 8 reasonable value on receipt. Invlm¢nts Investments quoted on a rewgnised stock exchange are valued at market v8luè a end. Other investment assets a included at trustees. best estimate ol m8rkel va Stocks ¥nd work In progmi These are valued at the lower of cost or market value. the year POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE CC17a IExcell 71L*12025
Sectioii C Nolps lo tlie accoLJlIts Note 4 Analysis ol resources exnded R••OurC •xp•nd•d may b• furth•r •n•ly••d 11 th1 woukl hglp the rn•d•r of th• accounts. Unrestrbctsd r••lrbc¢•d Thh y•ar L•¥t y•r An• Clubhou Exponi Insurance Wal8r and se¥T Heat and Li hl Cleaners and Matenals Tele hone and Wi-fi Televisi¢)n Costs Alam S stem na e and FrarM8 Electneal wo C18ddi 8nd Plastics Gla$$washer re air Sundries 2.418 881 2,360 1.678 760 2,418 881 2,147 982 2,224 1,529 619 159 880 1.678 760 164 393 393 265 690 287 331 287 331 254 Ground Exp•n# Re ir and Sèrvice ol E Seeds and Fertiliser Landsca In and bènches Fuel an¢J Svndne$ ment 802 585 750 237 802 585 750 237 24 576 241 CC178 IExc•ll I(W2025
Section C Notes to the accounts I conti Nots4 Details of certain itsm• of expenditure 4.1 TnMts• ex58$ Please pmvide detalts ol •mount of •nyp¥ym•nt or rwintWts•mt of outaofock•t upenses ryad• to trusttts or to thlrdparties for expenses incufftd by trust••s. M no eYpens•s paid. pleaso •nter'Non•' In the appwiith b)ox(•sJ. This yoar Last yr Numb•r of trusto08 who w•r• paid oxpen Non• Non Nature of tho exp•ro Total amount p•ld 4.2 Fws for examination or audrt of th• accounts Please pmvide d•tsils of th• amountpaid forany st*lulory •xt•m•l scnrtiny of x¢ounts andotl seNi¢es pmvldgd byyour Independpnt examiner or audilor. M nothing w•$ paid please enter NONÉ in Ihe appmpriate box(es). This y••r Last Indopendent ox•min•rfs or atsdltor8' f••s rwrtlng on th• accounts Oth•r fo•8 Ifor oxamplo: adv•ce. ¢on•ultsn¢y. accountancy sorc•S) paid to the ind•pond•nl •xamlnw or auditor None None None None CC17a (Excal IC6r2025
Section C Notes to the accounts ,contl Note 5 Tangible fixed assets Please complete this note rf the charity ha5 any t•nglble Ilx8dassets 5.1 Cost or valuatlon Freehold land & buildln Oth•r land & buildings Plan( M•¢hfjfry •nd motof v•hkl•• Fixtum, frttlngs and ¢quiwnont P•yments on •¢¢ount •nd a•ts und•r COMtruclkJn Trtal Balance brought forward 70.177 12.445 4.811 947 ,433 013 Additions Revaluations Disposals Transfer5 ' 8alan¢e caffied forward 70,17T 18,511 5.758 5.2 A¢¢umulated deprnclation and Impalmwnt provlslons -Basls SLorRB SLorRB RB 25% RB 25% SLorRB Balance txought forward Depreciation charge for year Impairment provisions 11.071 2.876 947 758 Revaluab'ons Disposals Transfers. Balance carried forward 12.057 3,634 ,691 5.3 Not book value Brought forward Carried forward 70,177 70,177 1,374 6.454 2.124 ,755 5.4 Revaluatlon ff •ny fixedassets have boen rnY•1P1ease glve d8ts11s of the va1Uerandnth0d of valuatloft ' The IransfeAs"row is f0rrrKJveffIS I)eh*n fixed a&sel cal11eS. ' Please Ind&te the method of depreciafAM by deleting Ihe rhOd not applicabl& (SL = Straht line.. R lucing balance). Also please indicate the rale ol tplat." forstTrhI line. whal is Ihe anIApated Irfa of Ihg 8ssel (in ye8tsJ." for tpducing balance. whal the pentage annual ckductK. CC178 IExc611 025
Section C Notes to the a¢¢ounts Iconl I Note 6 Dèbtorn and prepayments Please complete thls note M the charity has any debtorn orpr•paym•nts. Analy•l• of d•btorn Amounts f•lllng du• within on• y•r This y•ar Last y••r Amount• fTllng due a morn than one y•ar Th&• yMr L•¥t YO Trnd• d•btorn Amount8 du• frofft •ub•ldl•ry •nd •••o¢lat•d und•rtaklng• Oth•r d•btorn Pr•pym•nts Ind accru•d Inc¢)m• 748 1,155 Totsl Noto 7 Credrtorn and ¥c¢ru41$ Pleas• ¢ompht• thls not• rf th• clwrity Iw •ny ¢r•dllws or •¢¢•. 7.1 An•lysS8 of cr•dltorn Amounts falllng du• wlthln on• yr Th1¥ ymf Last year Amounts falllng du• a mor• than one year Th1 y••r Lothn• and ov•rdrnfts 236 Trad• cr•dltorn Amount• du• to •ub•ldl•ry •nd a••od•l•d und•rtaking• Oth•r ¢r•dltor• A¢crual• and d•f•rr•d Incom• 2.440 1,792 Tot•1 CC17a (Excdl 71Cf)r2025
Se¢lion C Notes to the accounts Icontl Note 8 Transactions with relatsd parties If the chorfty has any transactlons wlth related partles (other than tho trustM expenses explalned in not• S) detalls ol such trnnsactlons should be provlded In thls note. ff there ar• no trnn8aCtlons to roport pl•as• &ntor"None" in the rnlevant boxes. 8.1 R•mungr4tlon and nefIts Pl•as• glve tho amount of, and l•gal authorlty ft>r. •ny romunerntlon or othor b•n•flts pald to a tnptee or other rnlatod partlos by the ch•rity or any Instltutlon or company Connected wlth It. Amounts p•ld or nefIt valu Namo of trust•• or rel•t•d party L•gal authorlty log ordor, govornlng docurn•nti Thh yo•r L•st year Nono 8.2 Loans Plu$• glvo detalls of and amounts owlnq to or fmm th• charfty s tru$to•$ or other rnlatod wrtl charlty at th• yr end. by the Amount owllg Th1• yoar L•8t yfr•r Name of tTUSt•• or reltod party L•gal authorlty Du• to tru•tee• and r•ltod partles Due from tru8tee3 and rolatgd partlo8 Andr8w Carver 238 Non 8.3 Other Iran•actlonl•l wlth tru8te•• or r•l•t•d p4rtle8 Ploase glve detalls of Jny trnnsaetlon undertalren by (or on b•haMoO th• ¢harfty In whlch • trustl• or relatpartY has a motgrlal Int•rnst. RelJtlon•hlp to chari N•mg of the trustee or rnlatod pa None Description of the trans•ctlonls Th1• yoar L••t year CC17a {Excell 710P3f202S
WEST LOTHIAN COUNTY CRICKET ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WEST LOTHIAN COUNTY CRICKET ASSOCIATION YEAR TO 30th SEPTEMBER 2024 I report on the accounts of the charity for the year to 30th September 2024. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The chanty's trnslees afe responsible for the preparation of the accounts in accordanc& with the rms of the CharItS and Trustee Investment (Scotlandl Act 2005 Ilhe 2005 Act) and the Charities Acc¢unls (Scollandl Regulations 2006 las amended) (the 2006 Accounts Regulations). The charity's trustees consid8r that the audit requifements of Regulation 1011 Ila) lo (¢1 of the 2006 Accounts Regulions dogs not apply 11 Is my responsibility lo examin8 the accounts as required under seGtion 4411llcl Ithe 2005 Act and lo slate whether particular matters have come lo my attention. BASIS OF INDEPENDENT EXAMINER'S STATEMENT My examinatn is carried out In accordance with the Regulation 11 of the 2006 Account5 Regvla ons. An examination Includes a review of the accounling records kept by the charity and a comparison 11 the accounts presenled with those records 11 also Includes consid8ralion of any unusual items of disclosures In the accounts, and seeks explanations from the ITuslees concerning any such maters. The procedures undertaken do not provide all the evidence that would be required In an audit and consequently I do nol 8XPfess an audit opinion on the view given by the accounts. INDEPENDENT EXAMINER'S STATEMENT In the course of my examination. no matter has come 10 my attention.. 111 which gNes me reasonable cause lo believe Ihal In any material respect the requirements.. to keep accounting record5 in accordanc8 with section 4411 Ila) of the 2005 Act and Regula of the 2006 Accounts Regulations, and to prepare accoun15 which accord with the accounting records and comply with the aGco f8qU1rèm8nls of regulatlon 8 of the 2006 Accounts Regulations on4 ting have not been met, or 121 to which, in my opinion, attenb'on should be drawn in order to enable a proper undorstandin9 accounts lo be reached. fihe