Charity registration number 1156096 (England and Wales)
Company registration number 08642517
THE CLUB CRICKET ORGANISATION LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
THE CLUB CRICKET ORGANISATION LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr R Book
Mr M J Owen
Mr C J Buckle
Ms D E Black
Mrs R A Nanalal
(Appointed 26 November 2023)
Mr P S Patel
(Appointed 26 November 2023)
Charity number (England and Wales)
1156096
Company number
08642517
Principal address
Flat 1
Manor Wood Lodge
1 Coombehurst Close
Barnet
Herts
EN4 0JU
Registered office
Flat 1
Manor Wood Lodge
1 Coombehurst Close
Barnet
Herts
EN4 0JU
Independent examiner
Gravita III LLP
Aldgate Tower
2 Leman Street
London
E1 8FA
THE CLUB CRICKET ORGANISATION LIMITED
CONTENTS
Page
Trustees' report
1 - 2
Independent examiner's report
3
Statement of financial activities
4
Balance sheet
5
Notes to the financial statements
6 - 12
THE CLUB CRICKET ORGANISATION LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 AUGUST 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 31 August 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The charity's objects are to promote community participation in healthy recreation by the playing of cricket and other sports capable of improving health and there has been no change in these during the year.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance
Significant activities and achievements against objectives

During the year, the Charity consolidated its position within the cricket community and raised awareness of its objectives and aims.

 

The Trustees have put a major emphasis on raising funds for the distribution and supply of portable defibrillator units to cricket clubs and teams. 

 

In addition the Charity has agreed to support initiatives which will support other Charities in their endeavours in the wider cricket Community. The Charity produces and distributes Newsletters to its supporters.

Financial review

The charity continues to explore ways to obtain new funding to meet its objectives.

Reserves policy

The Trustees are satisfied with the state of affairs of the Charity.

The Charity has resolved to hold a reserve of £500 to cover any outstanding short term secretarial and administrative functions payable to third parties.

Major risks

The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.


The trustee's have assessed the major risks to the Charity's activities as follows:

 

a. Fraud and/or embezzlement - the Trustee's have put into place suitable safeguards for signatories to the Charity's account to mitigate such risks.

 

b. Litigation - the Trustee's have given due diligence to all contractual arrangements with third parties which might lead to any litigation.

 

c. Cyber attack - the Trustee's have used their best endeavours to secure communications both internally and externally.

THE CLUB CRICKET ORGANISATION LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 2 -
Plans for future periods

The Charity will continue in its role as a provider of funds to amateur and recreational cricket.  The defibrillator supply project will continue for the foreseeable future.  New projects will be assessed by the Trustees. The Trustees are in negotiation with other charities and organisations to further the interests of cricket clubs in their pursuit of new members.  The trustees will use their best efforts to promote the values of club cricket in the context of their local communities.

 

Structure, governance and management

The charity is a company limited by guarantee.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr R Book
Mr M J Owen
Mr C J Buckle
Ms D E Black
Mrs R A Nanalal
(Appointed 26 November 2023)
Mr P S Patel
(Appointed 26 November 2023)
Recruitment and appointment of trustees

Trustees are recruited from volunteers from within the cricket community, of people with experience in the running of grass roots cricket clubs and organisations and are appointed by ratification of the existing board of trustees.

 

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

 

The trustees' report was approved by the Board of Trustees.

Mr R Book
Trustee
21 February 2025
THE CLUB CRICKET ORGANISATION LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE CLUB CRICKET ORGANISATION LIMITED
- 3 -

I report to the trustees on my examination of the financial statements of The Club Cricket Organisation Limited (the charity) for the year ended 31 August 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

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

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 that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements 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 financial statements 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 financial statements to be reached.

Paul Woosey FCA, FCCA

Aldgate Tower
2 Leman Street
London
E1 8FA
Dated: 21 February 2025
THE CLUB CRICKET ORGANISATION LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
- 4 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
2
44,166
-
44,166
18,011
182,129
200,140
Charitable activities
3
14,576
22,430
37,006
7,410
-
7,410
Investments
4
10,404
-
10,404
3,012
-
3,012
Total income
69,146
22,430
91,576
28,433
182,129
210,562
Expenditure on:
Raising funds
5
21,561
6,051
27,612
15,311
-
15,311
Charitable activities
6
27,122
67,843
94,965
11,485
272,782
284,267
Total expenditure
48,683
73,894
122,577
26,796
272,782
299,578
Net income/(expenditure) and movement in funds
20,463
(51,464)
(31,001)
1,637
(90,653)
(89,016)
Reconciliation of funds:
Fund balances at 1 September 2023
17,885
611,709
629,594
16,248
702,362
718,610
Fund balances at 31 August 2024
38,348
560,245
598,593
17,885
611,709
629,594

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE CLUB CRICKET ORGANISATION LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2024
31 August 2024
- 5 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
12
947
1,114
Current assets
Debtors
13
-
300
Cash at bank and in hand
606,057
637,431
606,057
637,731
Creditors: amounts falling due within one year
14
(8,411)
(9,251)
Net current assets
597,646
628,480
Total assets less current liabilities
598,593
629,594
The funds of the charity
Restricted income funds
15
560,245
611,709
Unrestricted funds
16
38,348
17,885
598,593
629,594

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 21 February 2025
Mr R  Book
Trustee
Company registration number 08642517 (England and Wales)
THE CLUB CRICKET ORGANISATION LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
- 6 -
1
Accounting policies
Charity information

The Club Cricket Organisation Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Flat 1, Manor Wood Lodge, 1 Coombehurst Close, Barnet, Herts, EN4 0JU.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

THE CLUB CRICKET ORGANISATION LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
1
Accounting policies
(Continued)
- 7 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Cost of generating funds comprise of the cost associated with attracting voluntary income.

1.6
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

 

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website
15% reducing balance
1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
44,166
-
44,166
18,011
182,129
200,140
THE CLUB CRICKET ORGANISATION LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 8 -
3
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Direct activities

Golf Day sales

14,576
-
14,576
7,328
-
7,328
Sales of defibrillators
-
22,430
22,430
-
-
-

Sales of books

-
-
-
82
-
82
14,576
22,430
37,006
7,410
-
7,410
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest receivable
10,404
3,012
5
Expenditure on raising funds
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Fundraising and publicity
Staging fundraising events
5,902
-
5,902
-
-
-
Publicity costs
5,239
-
5,239
6,000
-
6,000
Advertising
2,180
6,051
8,231
-
-
-
Other fundraising costs
8,240
-
8,240
9,311
-
9,311
21,561
6,051
27,612
15,311
-
15,311
THE CLUB CRICKET ORGANISATION LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 9 -
6
Expenditure on charitable activities
Direct activities
Direct activities
2024
2023
£
£
Direct costs
Depreciation and impairment
167
197
Heart Defibrillators
67,643
272,782
Donations
14,709
702
82,519
273,681
Share of support and governance costs (see note 7)
Governance
12,446
10,586
94,965
284,267
Analysis by fund
Unrestricted funds
27,122
11,485
Restricted funds
67,843
272,782
94,965
284,267
7
Support costs
Support costs
Governance costs
2024
Support costs
Governance costs
2023
£
£
£
£
£
£

PPS

-
-
-
-
485
485

Subscription

-
43
43
-
940
940

Bank charges

-
142
142
-
125
125

Accountancy fees

-
5,157
5,157
-
3,540
3,540
Secretarial expenses
-
7,104
7,104
-
5,496
5,496
-
12,446
12,446
-
10,586
10,586
Analysed between
Charitable activities
-
12,446
12,446
-
10,586
10,586
8
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
3,500
2,950
Amortisation of intangible assets
167
197
THE CLUB CRICKET ORGANISATION LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 10 -
9
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Total
-
0
-
0
There were no employees whose annual remuneration was more than £60,000.
11
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12
Intangible fixed assets
Website
£
Cost
At 1 September 2023 and 31 August 2024
3,419
Amortisation and impairment
At 1 September 2023
2,305
Amortisation charged for the year
167
At 31 August 2024
2,472
Carrying amount
At 31 August 2024
947
At 31 August 2023
1,114
13
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
-
300
THE CLUB CRICKET ORGANISATION LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 11 -
14
Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
4,135
2,635
Accruals and deferred income
4,276
6,616
8,411
9,251
15
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 September 2023
Incoming resources
Resources expended
At 31 August 2024
£
£
£
£
611,709
22,430
(73,894)
560,245
Previous year:
At 1 September 2022
Incoming resources
Resources expended
At 31 August 2023
£
£
£
£
702,362
182,129
(272,782)
611,709
16
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 September 2023
Incoming resources
Resources expended
At 31 August 2024
£
£
£
£
General funds
17,885
69,146
(48,683)
38,348
Previous year:
At 1 September 2022
Incoming resources
Resources expended
At 31 August 2023
£
£
£
£
General funds
16,248
28,433
(26,796)
17,885
THE CLUB CRICKET ORGANISATION LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 12 -
17
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 August 2024:
Intangible fixed assets
947
-
947
Current assets/(liabilities)
37,401
560,245
597,646
38,348
560,245
598,593
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 August 2023:
Intangible fixed assets
1,114
-
1,114
Current assets/(liabilities)
16,771
611,709
628,480
17,885
611,709
629,594
18
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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