IRIS Accounts Production v24.2.0.383 Other Company accounts True false Pounds 1.1.23 31.12.23 31.12.23 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true true 2 2 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh103928002022-12-31103928002023-12-31103928002023-01-012023-12-31103928002021-12-31103928002022-01-012022-12-31103928002022-12-3110392800ns0:CharitableCompanyLimitedByGuarantee2023-01-012023-12-3110392800ns15:PoundSterling2023-01-012023-12-3110392800ns11:FRS1022023-01-012023-12-3110392800ns11:IndependentExaminationCharity2023-01-012023-12-3110392800ns11:SmallCompaniesRegimeForAccounts2023-01-012023-12-3110392800ns11:FullAccounts2023-01-012023-12-3110392800ns11:CharitiesSORP2023-01-012023-12-3110392800ns16:EnglandWales2023-01-012023-12-3110392800ns11:RegisteredOffice2023-01-012023-12-3110392800ns0:Trustee12023-01-012023-12-3110392800ns0:Trustee22023-01-012023-12-3110392800ns0:Activity82023-01-012023-12-3110392800ns0:Activity82022-01-012022-12-3110392800ns10:WithinOneYear2023-12-3110392800ns10:WithinOneYear2022-12-3110392800ns10:AfterOneYear2023-12-3110392800ns10:AfterOneYear2022-12-3110392800ns0:TotalUnrestrictedFunds2023-12-3110392800ns10:LandBuildingsns10:OwnedOrFreeholdAssets2023-01-012023-12-3110392800ns10:LandBuildingsns10:LongLeaseholdAssets2023-01-012023-12-3110392800ns10:PlantMachinery2023-01-012023-12-3110392800ns10:FurnitureFittingsToolsEquipment2023-01-012023-12-311039280022023-01-012023-12-3110392800ns10:OwnedAssets2023-01-012023-12-3110392800ns10:OwnedAssets2022-01-012022-12-3110392800ns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-12-3110392800ns10:LandBuildingsns10:LongLeaseholdAssets2022-12-3110392800ns10:PlantMachinery2022-12-3110392800ns10:FurnitureFittings2022-12-3110392800ns10:FurnitureFittings2023-01-012023-12-3110392800ns10:LandBuildingsns10:OwnedOrFreeholdAssets2023-12-3110392800ns10:LandBuildingsns10:LongLeaseholdAssets2023-12-3110392800ns10:PlantMachinery2023-12-3110392800ns10:FurnitureFittings2023-12-3110392800ns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-12-3110392800ns10:LandBuildingsns10:LongLeaseholdAssets2022-12-3110392800ns10:PlantMachinery2022-12-3110392800ns10:FurnitureFittings2022-12-3110392800ns10:CostValuation2022-12-3110392800ns10:WithinOneYear2021-12-3110392800ns10:BetweenTwoFiveYears2023-12-3110392800ns10:BetweenTwoFiveYears2022-12-31
REGISTERED COMPANY NUMBER: 10392800 (England and Wales)
REGISTERED CHARITY NUMBER: 1170783












REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

LEAMINGTON CRICKET CLUB

LEAMINGTON CRICKET CLUB






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2023




Page

Report of the Trustees 1

Independent Examiner's Report 2

Statement of Financial Activities 3

Balance Sheet 4 to 5

Notes to the Financial Statements 6 to 11

LEAMINGTON CRICKET CLUB (REGISTERED NUMBER: 10392800)

REPORT OF THE TRUSTEES
for the year ended 31 December 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
10392800 (England and Wales)

Registered Charity number
1170783

Registered office
c/o Blythe Liggins
Edmund House
Rugby Road
Leamington Spa
Warwickshire
CV32 6EL

Trustees
K P Mitchell
N M K Smith

Bankers
HSBC
46 The Square
Kenilworth
Warwickshire
CV8 1EA

Approved by order of the board of trustees on 14 March 2024 and signed on its behalf by:





K P Mitchell - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
LEAMINGTON CRICKET CLUB

Independent examiner's report to the trustees of Leamington Cricket Club ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








John Walton



14 March 2024

LEAMINGTON CRICKET CLUB

STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 December 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 67,655 85,646

Investment income 2 8,905 17,784
Other income 11,547 5,726
Total 88,107 109,156

EXPENDITURE ON
Raising funds 3 - 976

Charitable activities
Promotion of community participation in sport 94,555 107,696
Total 94,555 108,672

NET INCOME/(EXPENDITURE) (6,448 ) 484


RECONCILIATION OF FUNDS
Total funds brought forward 148,599 148,115

TOTAL FUNDS CARRIED FORWARD 142,151 148,599

CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.

LEAMINGTON CRICKET CLUB (REGISTERED NUMBER: 10392800)

BALANCE SHEET
31 December 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 6 69,087 76,379
Investments 7 1 1
69,088 76,380

CURRENT ASSETS
Debtors 8 28,621 27,828
Prepayments and accrued income 1,398 1,196
Cash at bank 83,452 72,509
113,471 101,533

CREDITORS
Amounts falling due within one year 9 (30,475 ) (11,443 )

NET CURRENT ASSETS 82,996 90,090

TOTAL ASSETS LESS CURRENT
LIABILITIES

152,084

166,470

CREDITORS
Amounts falling due after more than one year 10 (9,933 ) (17,871 )

NET ASSETS 142,151 148,599
FUNDS 13
Unrestricted funds 142,151 148,599
TOTAL FUNDS 142,151 148,599

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year 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 charitable company.


LEAMINGTON CRICKET CLUB (REGISTERED NUMBER: 10392800)

BALANCE SHEET - continued
31 December 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 14 March 2024 and were signed on its behalf by:





K P Mitchell - Trustee

LEAMINGTON CRICKET CLUB

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

Preparation of consolidated financial statements
The financial statements contain information about Leamington Cricket Club as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
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 a transfer of economic benefits will be required in settlement 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 cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Freehold property - 2% on cost
Long leasehold - not provided
Ground equipment - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance

Related party exemption
The charitable company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

LEAMINGTON CRICKET CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023

2. INVESTMENT INCOME
2023 2022
£    £   
Rents received 7,909 17,686
Deposit account interest 996 98
8,905 17,784

3. RAISING FUNDS

Raising donations and legacies
2023 2022
£    £   
Support costs - 976

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Depreciation - owned assets 7,292 8,705

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.


6. TANGIBLE FIXED ASSETS
Fixtures
Freehold Long Ground and
property leasehold equipment fittings Totals
£    £    £    £    £   
COST
At 1 January 2023 and
31 December 2023

54,139

12,510

39,271

9,266

115,186

DEPRECIATION
At 1 January 2023 14,580 - 19,166 5,061 38,807
Charge for year 2,430 - 4,021 841 7,292
At 31 December 2023 17,010 - 23,187 5,902 46,099
NET BOOK VALUE
At 31 December 2023 37,129 12,510 16,084 3,364 69,087
At 31 December 2022 39,559 12,510 20,105 4,205 76,379

LEAMINGTON CRICKET CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023

7. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
MARKET VALUE
At 1 January 2023 and 31 December 2023 1
NET BOOK VALUE
At 31 December 2023 1
At 31 December 2022 1

There were no investment assets outside the UK.

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 28,388 27,760
PAYE debtor 233 68
28,621 27,828

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 11) 4,380 4,380
Other loans (see note 11) - 946
Hire purchase (see note 12) 3,665 3,665
Net wages account 470 777
Other creditors 20,000 -
Accrued expenses 1,960 1,675
30,475 11,443

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans (see note 11) 8,711 12,984
Hire purchase (see note 12) 1,222 4,887
9,933 17,871


LEAMINGTON CRICKET CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023

11. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year on demand:
Bank loans 4,380 4,380
Other loans - 946
4,380 5,326
Amounts falling due between two and five years:
Bank loans - 2-5 years 8,711 12,984

12. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2023 2022
£    £   
Net obligations repayable:
Within one year 3,665 3,665
Between one and five years 1,222 4,887
4,887 8,552

13. MOVEMENT IN FUNDS
Net
movement At
At 1/1/23 in funds 31/12/23
£    £    £   
Unrestricted funds
General fund 148,599 (6,448 ) 142,151

TOTAL FUNDS 148,599 (6,448 ) 142,151

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 88,107 (94,555 ) (6,448 )

TOTAL FUNDS 88,107 (94,555 ) (6,448 )


LEAMINGTON CRICKET CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1/1/22 in funds 31/12/22
£    £    £   
Unrestricted funds
General fund 148,115 484 148,599

TOTAL FUNDS 148,115 484 148,599

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 109,156 (108,672 ) 484

TOTAL FUNDS 109,156 (108,672 ) 484

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/1/22 in funds 31/12/23
£    £    £   
Unrestricted funds
General fund 148,115 (5,964 ) 142,151

TOTAL FUNDS 148,115 (5,964 ) 142,151

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 197,263 (203,227 ) (5,964 )

TOTAL FUNDS 197,263 (203,227 ) (5,964 )


LEAMINGTON CRICKET CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.