Charity registration number: SC053117
RENFREW CRICKET CLUB TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 12 FEBRUARY 2024 TO 28 FEBRUARY 2025
Renfrew Cricket Club Contents
| Page | |
|---|---|
| Trustees' Report | 1—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Statement of Financial Position | 6 |
| Notes to the Financial Statements | 7—10 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 11—12 |
Renfrew Cricket Club
Trustees' Report For the Period 12 February 2024 to 28 February 2025
The trustees present their report and the financial statements for the period ended 28 February 2025.
Objectives and Activities
Aims and Objectives
The Renfrew Cricket Club is a Scottish Charitable Incorporated Organisation (SCIO) dedicated to benefiting the community of Renfrew who are interested in participating in sport. Our core vision is the provision of healthy, competitive cricket opportunities and the maintenance of a vibrant, multicultural club environment.
Charitable Purposes
In accordance with our constitution, the Club’s primary objectives are:
Advancing Public Participation: To promote participation in the sport of Cricket by providing coaching and competition opportunities that are accessible to the entire community.
Community Sport Promotion: To advance, promote, and encourage general community participation in sporting activities.
Health and Well-being: To maintain an inclusive and accessible community club that offers recreational activities designed to promote health, social interaction, and overall well-being.
Educational Development: To advance education through the provision of coaching and lifelong learning in relation to sport, fitness, and community skills to broaden individual capabilities.
Values and Equality
The Club operates under a strict commitment to equality of opportunity. We ensure that no member, volunteer, or applicant receives less favourable treatment regardless of age, gender, disability, race, or religious belief. Furthermore, the Club prioritises the safety of its participants by adhering to the Protection of Vulnerable Groups policies as set out by Cricket Scotland.
Powers and Governance
To achieve these aims, the Club exercises its power to enter into contracts, own property, and manage its assets solely in direct furtherance of its charitable purposes. The Club is governed by a Board of Trustees who are responsible for the financial monitoring and general control of the organisation’s activities.
Public Benefit
Public Benefit Statement
In accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Board of Trustees of Renfrew Cricket Club (the Club) ensures that the organisation operates in a manner that provides a clear and demonstrable benefit to the public.
1. Core Benefit to the Community
The Club provides public benefit by advancing public participation in the sport of cricket and promoting general community health and well-being. These benefits are delivered through:
The provision of coaching and competition opportunities designed to be accessible to the whole community. The creation of a vibrant, multicultural environment that encourages social interaction and inclusive recreational activities. The advancement of education and life-long learning through training in sport, fitness, and community-related skills.
2. Accessibility and Inclusion
The Club is committed to ensuring that the benefits of its activities are available to the public without unreasonable restriction:
Equal Opportunity: No individual is excluded or treated less favourably on the grounds of age, gender, disability, race, religion, or sexual orientation. Inclusive Membership: Membership is open to any person resident in the community who wishes to take part in sport, with the Board only refusing applications on reasonable grounds.
Vulnerable Groups: The Club maintains strict policies for the protection of children and vulnerable adults to ensure a safe environment for all participants.
...CONTINUED
Page 1
Renfrew Cricket Club Trustees' Report (continued) For the Period 12 February 2024 to 28 February 2025
Public Benefit - continued
3. Use of Resources
The Club’s resources are managed strictly to further its charitable purposes:
All income and property must be applied solely toward the advancement of the Club’s charitable objectives. No part of the Club’s funds is distributed to members as profit or dividends.
Any personal interests held by Charity Trustees must be disclosed, and trustees are prohibited from receiving remuneration for their duties as trustees.
4. Governance and Public Accountability
To maintain public trust and ensure the continued delivery of public benefit, the Board of Trustees:
Maintains proper accounting records and prepares annual accounts in compliance with statutory requirements. Makes minutes of Board meetings available to any member of the public upon request.
Ensures the organisation remains focused on the "Community" - defined as the people of Renfrew interested in sport—who are the primary beneficiaries of the SCIO.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Reference and Administrative Details
Trustees
Mr Sajid Majeed - Secretary (appointed 12/02/2024) Mr Sahil Chopra - Treasurer (appointed 12/02/2024)
Mr Taral Khasiya - Membership & Web/Social Media Convenor (appointed 12/02/2024) Mr Paul Goodman - Chairman & Grounds Convenor (appointed 20/02/2024) Mr Stephen Dobson (appointed 20/02/2024)
Charity Number
SC053117
Principal Address
King George V Playing Field Deanpark Road Renfrew Renfrewshire PA4 0AN
Independent Examiner
Intekhab Ahmed ACCA Taxlab Chartered Certified Accountants 4 Glenfield Livingston West Lothian EH54 7BG
Page 2
Renfrew Cricket Club Trustees' Report (continued) For the Period 12 February 2024 to 28 February 2025
~~SIGN~~
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Sahil Chopra Trustee 12/05/2026
Page 3
Renfrew Cricket Club Statement of Financial Activities For the Period 12 February 2024 to 28 February 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: Provision of Sporting Facilities & matches Investments 4 EXPENDITURE ON: Raising funds 5 Charitable activities: 5 Provision of Sporting Facilities & matches Coaching and Training Coaching costs Community Outreach Ground & facilities maintenance Governance Officials expenses NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 11 |
Unrestricted funds £ 25,702 4,624 119 |
Restricted funds £ 400 - - |
28 February 2025 Total funds £ 26,102 4,624 119 |
|---|---|---|---|
| 30,445 | 400 | 30,845 | |
| 69 (2,824) (30) (7,100) (1,827) (4,312) (575) (1,019) |
- - (400) - - - - - |
69 (2,824) (430) (7,100) (1,827) (4,312) (575) (1,019) |
|
| (17,618) | (400) | (18,018) | |
| 12,827 | - | 12,827 | |
| 12,827 - |
- - |
12,827 - |
|
| 12,827 | - | 12,827 |
The notes on pages 7 to 10 form part of these financial statements.
Page 5
Renfrew Cricket Club Statement of Financial Position As At 28 February 2025
| Notes CURRENT ASSETS Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 10 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 11 On behalf of the board |
Unrestricted funds £ 13,402 |
Restricted funds £ - |
28 February 2025 Total funds £ 13,402 |
|---|---|---|---|
| 13,402 (575) |
- - |
13,402 (575) |
|
| 12,827 | - | 12,827 | |
| 12,827 | - | 12,827 | |
| 12,827 | - | 12,827 | |
| 12,827 | |||
| 12,827 | |||
SIGN Mr Sahil Chopra Trustee 12/05/2026
The notes on pages 7 to 10 form part of these financial statements.
Page 6
Renfrew Cricket Club Notes to the Financial Statements For the Period 12 February 2024 to 28 February 2025
1. General Information
Renfrew Cricket Club is an unincorporated charity registered with the Charity Commission, registered charity number SC053117. The principal address is King George V Playing Field, Deanpark Road, Renfrew, Renfrewshire, PA4 0AN.
- Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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 (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Income from Donations and Legacies
Donations: General donations and gift aid are recognised when receivable. For any donated facilities or services, these are included at their estimated value to the Club where the benefit is quantifiable.
Grants: Income from government and other grants (such as those from local authorities or Cricket Scotland) is recognised when the Club has unconditional entitlement to the funds. If a grant is subject to performance-related conditions, it is deferred until those conditions are met.
Income from Charitable Activities
Membership Subscriptions: Annual subscriptions from Ordinary and Junior members are recognised in the period to which the membership relates. In accordance with the Constitution, members joining during the year pay on a pro-rata basis.
Coaching and Competition Fees: Income from cricket coaching, competition entries, and sports-related educational activities is recognised when the service or event is delivered.
Income from Other Trading Activities
Fundraising and Sponsorship: Income from fundraising events, advertising, or club sponsorship is recognised when the event takes place or over the period of the sponsorship agreement.
Bar and Café Sales: Revenue from the sale of refreshments is recognised at the point of sale.
Investment Income
Interest: Interest on funds held on deposit is included when receivable.
2.3. Resources Expended
Basis of Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the Club to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category.
Expenditure on Charitable Activities
Expenditure on charitable activities includes all costs incurred by the Club in delivering its objects as defined in the Constitution. This includes:
Cricket Operations: Costs associated with playing the game, including match ball & team expenses, affiliation fees and junior coaching & trophies.
Ground and Facility Maintenance: Expenditure related to the upkeep of the playing surface and clubhouse, such as ground maintenance and gas & electric. Cricket Equipment: Costs for cricket clothing & equipment purchased for the benefit of the members and community participants.
Expenditure on Raising Funds
...CONTINUED
Page 7
Renfrew Cricket Club
Notes to the Financial Statements (continued) For the Period 12 February 2024 to 28 February 2025
2.3. Resources Expended - continued
This includes costs incurred in seeking voluntary contributions and those costs associated with non-charitable trading activities, such as:
Social and Fundraising Costs: Expenses related to the and social events. Bar and Cafe Expenses: Costs associated with the purchase of stock and the operation of the bar.
Support and Governance Costs
Governance costs comprise all costs involving the public accountability of the SCIO and its compliance with regulation and good practice.
Administrative Expenses: General running costs such as insurance, printing, postage & stationery and sundry expenses Professional Fees: Costs associated with accountancy & professional Fees for the independent examination or audit of the annual accounts.
Irrecoverable VAT
As the Club is not VAT registered, all expenditure is recognised inclusive of VAT where applicable.
Allocation of Support Costs
Support costs - those functions that assist the work of the charity but do not directly undertake charitable activities—are allocated to the relevant charitable activity heading based on a consistent and reasonable estimate of use.
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
| Donations and gifts: Donations and gifts Member subscriptions and sponsorships Grants: Grants |
Unrestricted funds £ 20,702 5,000 - |
Restricted funds £ - - 400 |
28 February 2025 Total funds £ 20,702 5,000 400 |
|---|---|---|---|
| 25,702 | 400 | 26,102 |
Donations and gifts include an amount of £14,439 which was received from Renfrew Cricket Club, a not for profit constituted club.
- Investment Income
| 28 February | |
|---|---|
| 2025 | |
| Unrestricted | |
| funds | |
| £ | |
| Bank interest receivable | 119 |
Page 8
Renfrew Cricket Club Notes to the Financial Statements (continued) For the Period 12 February 2024 to 28 February 2025
5. Analysis of Expenditure
| 5. Analysis of Expenditure |
|||
|---|---|---|---|
| Raising funds Provision of Sporting Facilities & matches Coaching and Training Coaching costs Community Outreach Ground & facilities maintenance Governance Officials expenses |
Activities undertaken directly £ (68) - - 209 - - - - |
Support costs (see note 6) £ (1) 2,824 430 6,891 1,827 4,312 575 1,019 |
28 February 2025 Total £ (69) 2,824 430 7,100 1,827 4,312 575 1,019 |
| 141 | 17,877 | 18,018 |
6. Support Costs
| Employee costs Premises expenses General administration |
Raising funds £ - - (1) |
Provision of Sporting Facilities & matches £ - - 2,824 |
Coaching and Training £ 430 - - |
Coaching costs £ 5,941 - 950 |
Community Outreach £ - 1,827 - |
Ground & facilities maintenance £ - - 4,312 |
Governance £ - - 575 |
Officials expenses £ 744 - 275 |
28 February 2025 Total £ 7,115 1,827 8,935 |
|---|---|---|---|---|---|---|---|---|---|
| (1) | 2,824 | 430 | 6,891 | 1,827 | 4,312 | 575 | 1,019 | 17,877 |
- Independent Examiner's Remuneration
| 7. Independent Examiner's Remuneration |
||
|---|---|---|
| 28 | February | |
| 2025 | ||
| £ | ||
| Independent examination of the financial statements | 575 |
8. Staff Costs
Staff costs were as follows:
Wages and salaries
28 February 2025 £ 6,244
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
Page 9
Renfrew Cricket Club Notes to the Financial Statements (continued) For the Period 12 February 2024 to 28 February 2025
9. Average Number of Employees
Average number of employees during the period was: 1
- Creditors: Amounts Falling Due Within One Year
| 10. Creditors: Amounts Falling Due Within One Year |
||||
|---|---|---|---|---|
| Accruals and deferred income 11. Movement in Funds Unrestricted funds General: General unrestricted fund Restricted funds Schools Delivery Project Total funds |
As at 12 February 2024 £ - - |
Income £ 30,445 400 |
Expenditure £ (17,618) (400) |
28 February 2025 £ 575 |
| As at 28 February 2025 £ 12,827 - |
||||
| - | 30,845 | (18,018) | 12,827 |
12. Transactions with Trustees
During the period the expenses reimbursed to the trustees or paid directly to third parties were as follows:
28 February 2025 £
13. Related Party Disclosures
Page 10
Renfrew Cricket Club Detailed Statement of Financial Activities For the Period 12 February 2024 to 28 February 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Sponsorships Grants Charitable Activities: Provision of Sporting Facilities & matches Sale of kits Match fees Player subscriptions Player nets fees Investments Bank interest receivable EXPENDITURE ON: Raising funds Marketing and advertising costs Match balls purchases Charitable Activities: Provision of Sporting Facilities & matches Sundry expenses Sports goods & kit purchases Match balls purchases Coaching and Training Wages and salaries Staff training Coaching costs Events & trophies Wages and salaries Travel and subsistence expenses Commissions payable |
28 February 2025 Total funds £ 20,702 5,000 400 |
|---|---|
| 26,102 259 1,742 1,992 631 |
|
| 4,624 119 |
|
| 119 | |
| 30,845 68 1 |
|
| 69 (146) (1,382) (1,296) |
|
| (2,824) (400) (30) |
|
| (430) (209) (5,844) (97) (950) |
|
| (7,100) ...CONTINUED |
Page 11
Renfrew Cricket Club Detailed Statement of Financial Activities (continued) For the Period 12 February 2024 to 28 February 2025
| Community Outreach Venue hire & rentals Ground & facilities maintenance Computer software, consumables and maintenance Repairs, renewals and maintenance Insurance Printing, postage and stationery Telecommunications and data costs Subscriptions Governance Independent examiner's fees Officials expenses Umpire fees Scorer fees NET INCOME |
(1,827) |
|---|---|
| (1,827) (618) (2,455) (334) (150) (135) (620) |
|
| (4,312) (575) |
|
| (575) (744) (275) |
|
| (1,019) | |
| (18,018) | |
| 12,827 |
Page 12