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REGISTERED NUMBER: 05659801 (England and Wales)


























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

THE LIVERPOOL CRICKET CLUB LIMITED

THE LIVERPOOL CRICKET CLUB LIMITED (REGISTERED NUMBER: 05659801)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE LIVERPOOL CRICKET CLUB LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Mr A R Lawson
Mr D J Scanlon
Mrs A Scanlon
Mr M Sidaway





REGISTERED OFFICE: Liverpool Cricket Club
Aigburth Road
Liverpool
Merseyside
L19 3QF





REGISTERED NUMBER: 05659801 (England and Wales)





ACCOUNTANTS: Livesey Spottiswood Ltd
Chartered Accountants
17 George Street
St Helens
Merseyside
WA10 1DB

THE LIVERPOOL CRICKET CLUB LIMITED (REGISTERED NUMBER: 05659801)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 195,004 210,819

CURRENT ASSETS
Stocks 5 12,480 10,102
Debtors 6 9,862 6,766
Cash at bank and in hand 137,801 120,022
160,143 136,890
CREDITORS
Amounts falling due within one year 7 (159,279 ) (99,992 )
NET CURRENT ASSETS 864 36,898
TOTAL ASSETS LESS CURRENT LIABILITIES 195,868 247,717

CREDITORS
Amounts falling due after more than one year 8 (58,827 ) (124,473 )
NET ASSETS 137,041 123,244

RESERVES
Chavasse Development fund 10 7,684 5,824
Income and expenditure account 10 129,357 117,420
137,041 123,244

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which 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 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 company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2025 and were signed on its behalf by:





Mr A R Lawson - Director


THE LIVERPOOL CRICKET CLUB LIMITED (REGISTERED NUMBER: 05659801)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

The Liverpool Cricket Club Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in Sterling which is the functional currency of the company.

Turnover
Turnover is comprised of bar sales and membership subscriptions, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Refurbishments - 10% straight line
Plant & equipment - 15% on reducing balance
Fixtures and fittings - 12.5% on reducing balance
Computer equipment - Straight line over 3 years

No depreciation is charged on the freehold property as its current carrying value is significantly below its current market value.

Stocks
Stocks are valued at the lower of cost and estimated selling price, after making due allowance for slow moving items.

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

Leased assets
Rentals payable under operating leases are charged against profits on a straight line basis over the periods of the leases. Assets acquired under finance leases and hire purchase contracts are capitalised as tangible fixed assets and depreciated in accordance with the accounting policy on depreciation. The related obligations, net of finance costs allocated to future periods, are included in creditors. Finance costs are charged against profits on a straight line basis over the periods of the contracts.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Chavasse development fund
The Chavasse Development fund is held in respect of disability improvements at the club.

Contributions made by members of the Chavasse Group are held within the fund until such time that disability improvements are proposed by the Chavasse Group and subsequently agreed by the board.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 13 ) .

THE LIVERPOOL CRICKET CLUB LIMITED (REGISTERED NUMBER: 05659801)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. TANGIBLE FIXED ASSETS
Freehold Plant &
property Refurbishments equipment
£    £    £   
COST
At 1 January 2024 97,175 214,852 70,100
Additions - - 2,628
At 31 December 2024 97,175 214,852 72,728
DEPRECIATION
At 1 January 2024 - 160,250 42,543
Charge for year - 11,785 4,233
At 31 December 2024 - 172,035 46,776
NET BOOK VALUE
At 31 December 2024 97,175 42,817 25,952
At 31 December 2023 97,175 54,602 27,557

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2024 84,365 4,050 470,542
Additions 1,717 - 4,345
At 31 December 2024 86,082 4,050 474,887
DEPRECIATION
At 1 January 2024 52,918 4,012 259,723
Charge for year 4,104 38 20,160
At 31 December 2024 57,022 4,050 279,883
NET BOOK VALUE
At 31 December 2024 29,060 - 195,004
At 31 December 2023 31,447 38 210,819

5. STOCKS
2024 2023
£    £   
Stocks 12,480 10,102

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 4,056 2,981
Prepayments and accrued income 5,806 3,785
9,862 6,766

THE LIVERPOOL CRICKET CLUB LIMITED (REGISTERED NUMBER: 05659801)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdraft 15,084 15,084
Trade creditors 12,089 15,325
Taxation and social security 16,783 24,189
Other creditors 115,323 45,394
159,279 99,992

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 13,228 28,312
Other creditors 45,599 96,161
58,827 124,473

Other loans includes £Nil (2023 - £5,000) repayable by instalments after more than 5 years.

Deferred grants includes £12,099 (2023 - £14,235) which will be released in more than 5 years.

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loan 15,833 25,833

One of the bank loans is secured by a fixed and floating charge over the assets of the company.

10. RESERVES
Income
and Chavasse
expenditure Development
account fund Totals
£    £    £   

At 1 January 2024 117,420 5,824 123,244
Surplus for the year 11,937 - 11,937
Contributions in the year - 2,320 2,320
Contributions to club - (460 ) (460 )
At 31 December 2024 129,357 7,684 137,041