| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| CHARLBURY CRICKET CLUB |
| REPORT OF THE TRUSTEES AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| CHARLBURY CRICKET CLUB |
| REPORT OF THE TRUSTEES AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| CHARLBURY CRICKET CLUB |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| Page |
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 | to | 7 |
| Notes to the Financial Statements | 8 | to | 13 |
| CHARLBURY CRICKET CLUB (REGISTERED NUMBER: 06506410) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 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 2024. 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). |
| 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 2024. 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). |
| OBJECTIVES AND ACTIVITIES |
| Objectives and aims |
| The primary objective of Charlbury Cricket Club remains the provision of community participation and healthy recreation with particular emphasis on the provision of the facilities for the playing of cricket. The Club is committed to the concept of equality and respects the rights and dignity of every person regardless of age, ability, gender, race, ethnicity, religious beliefs, and sexual, social or economic status. |
| Significant activities |
| The continued focus on all activities remains the enjoyment and enhancement of any individual member who wishes to participate in a cricket or sporting activity at Charlbury Cricket Club. Very clear emphasis is placed on the development of youth members from the age of 4 to adulthood. |
| The club continued to field three sides within the Cherwell Cricket league playing in Division 4, 6 and 8 respectively. The 1st XI play in the T20 Tuesday midweek league. The ladies and girls' section 1st XI played in the Home Counties Premier League. |
| The club continued to offer social cricket during the mid-week and on Sundays and organised and participated in various tournaments and leagues at all youth ages across the season. Regular training nights were held throughout the summer for adult, youth, and junior cricket, mainly on Friday evenings and all age groups and genders were catered for through the All-stars, Dynamos and Youth programmes. |
| Investment in the facilities is a key aspect of the club and this year saw a major investment in the provision of a boundary extension to the main pitch. The trustees support the enhancement of all facility improvements to ensure that the cricket club remains an integral part of the Charlbury community, and is an attractive venue and encourages community use of all the facilities. |
| Additionally, the club has identified the need to improve the quality of the squares and wickets and in 2022 made the decision to pay qualified and experience personnel to undertake this task. This is a major financial commitment for the club and has continued during 2024. The trustees continue to monitor the progress and financial commitments carefully. |
| Volunteers |
| Although some works are contracted, the Club remains indebted to many volunteers who are involved in all aspects of running and developing the Club. |
| ACHIEVEMENT AND PERFORMANCE |
| Charitable activities |
| Membership has remained stable compared with the previous year's membership. The all-stars and dynamos sessions remain key to this development. |
| A number of weeks were lost due to the weather and the performances on the field were in stark contrast to the previous years, mainly due to several key injuries.. All sides were relegated and will start the 2025 season in divisions 4,6 and 8 |
| The youth practice sessions were well attended. Youth games were a real success with plenty of cricket being played. The midweek XI again was very popular. The Club remains commended in the assessment of all grounds within the Oxfordshire Cricket leagues. |
| CHARLBURY CRICKET CLUB (REGISTERED NUMBER: 06506410) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| ACHIEVEMENT AND PERFORMANCE |
| Fundraising activities |
| During the year, three major fundraising events were held at the Club. |
| The Charlbury Beer Festival was held in July, the Octoberfest in October and the Firework Display in November; all events being enjoyed and seen as part of the local communities offering. Income was further supplemented by the hire of the ground for wedding and bike race facilities. The club also hires out the ground to other cricket clubs and is used as a home ground for district and county games in Oxfordshire. |
| New square and wicket mowers were purchased in 2023 on a finance package. The trustees remain confident that the Club remains on a sound financial footing to honour all its commitments going forward |
| FINANCIAL REVIEW |
| Principal funding sources |
| The Club's principal funding sources are members' subscriptions and fees, bar revenue along with the fundraising activities mentioned above. |
| Reserves policy |
| The trustees are confident that the operation of the Club can successfully continue by relying on fundraising, membership fees and contributions generated from bar and hire activities within the clubhouse and ground hire. |
| FUTURE PLANS |
| The objectives of the Club remain to supply cricket to all members of the Charlbury Cricket Club and ensure that the facilities offered to members are of the highest quality. |
| The Club has successfully ensured an all-year-round usage of facilities by offering the ground to host mini soccer during the winter months and this will continue for the foreseeable future. |
| Future plans remain focused on improving the wicket and square performance, as detailed above. |
| 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. |
| 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. |
| Charlbury Cricket Club was incorporated as a company limited by guarantee on 18 February 2008 and obtained registered charity status on 20 March 2008. |
| The company is governed by its Memorandum and Articles of Association. |
| Recruitment and appointment of new trustees |
| Trustees are appointed or reappointed annually at the Annual General Meeting held in March each year. |
| Organisational structure |
| The day to day running of the club is set out within the club constitution, with a committee of 12-15 members meeting regularly to oversee the operation of the Club. All financial matters are regulated and reviewed by the Board of Trustees that meets quarterly. |
| CHARLBURY CRICKET CLUB (REGISTERED NUMBER: 06506410) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Additional governance matters |
| Charlbury Cricket Club follows the guidance of the English Cricket Board with formal affiliation to the Oxfordshire County Cricket Association. The Club is accredited with the ECB "Clubmark" status. |
| A full child protection policy remains in place with all coaches and persons in regular contact with children undergoing a Criminal Records Check with the Criminal Records Bureau. The Welfare Officer at the club is part of the executive committee with responsibility to ensure that all protection, compliance and risk matters of whatever nature are correctly addressed by the Club. |
| All Trustees give their time voluntarily and receive no remuneration or other benefits. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Company Secretary |
| Independent Examiner |
| Jon Swayne |
| Mercer Lewin Ltd |
| Chartered Accountants |
| 6-7 Citibase |
| New Barclay House |
| 234 Botley Road |
| Oxford |
| OX2 0HP |
| Approved by order of the board of trustees on |
| INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
| CHARLBURY CRICKET CLUB |
| Independent examiner's report to the trustees of Charlbury 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 2024. |
| 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. |
| Jon Swayne |
| The Institute of Chartered Accountants in England and Wales |
| Mercer Lewin Ltd |
| Chartered Accountants |
| 6-7 Citibase |
| New Barclay House |
| 234 Botley Road |
| Oxford |
| OX2 0HP |
| 24 September 2025 |
| CHARLBURY CRICKET CLUB |
| STATEMENT OF FINANCIAL ACTIVITIES |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 2024 | 2023 |
| Unrestricted | Restricted | Total | Total |
| funds | fund | funds | funds |
| Notes | £ | £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Other trading activities | 2 |
| Other income |
| Total |
| EXPENDITURE ON |
| Raising funds |
| Charitable activities |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 283,006 |
| CHARLBURY CRICKET CLUB (REGISTERED NUMBER: 06506410) |
| BALANCE SHEET |
| 31 DECEMBER 2024 |
| 2024 | 2023 |
| Unrestricted | Restricted | Total | Total |
| funds | fund | funds | funds |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) | ( |
) | ( |
) |
| NET CURRENT ASSETS | ( |
) | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 9 | ( |
) | ( |
) | ( |
) |
| NET ASSETS |
| FUNDS | 12 |
| Unrestricted funds | 283,006 |
| TOTAL FUNDS | 283,006 |
| The charitable 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 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. |
| CHARLBURY CRICKET CLUB (REGISTERED NUMBER: 06506410) |
| BALANCE SHEET - continued |
| 31 DECEMBER 2024 |
| 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 |
| CHARLBURY CRICKET CLUB |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 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. |
| 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. |
| Long leasehold | - |
| Groundskeeping equipment | - |
| Fixtures and fittings | - |
| 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. |
| HIRE PURCHASE AND LEASING COMMITMENTS |
| The interest element of these obligations is charged to the Statement of Financial Activities over the relevant period. The capital element of the future payments is treated as a liability. |
| Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. |
| PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS |
| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. |
| CHARLBURY CRICKET CLUB |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 2. | OTHER TRADING ACTIVITIES |
| 2024 | 2023 |
| £ | £ |
| Fundraising events - bar |
| Fundraising events - other |
| Sponsorships | 4,500 | 1,500 |
| Sundry income | 45 | 214 |
| 3. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| 2024 | 2023 |
| £ | £ |
| Independent examiner's fees | 930 | 750 |
| Depreciation - owned assets |
| Other operating leases | 1,908 | 1,660 |
| 4. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. |
| TRUSTEES' EXPENSES |
| There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. |
| 5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted | Restricted | Total |
| funds | fund | funds |
| £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Other trading activities |
| Other income |
| Total |
| EXPENDITURE ON |
| Raising funds |
| Charitable activities |
| Total |
| CHARLBURY CRICKET CLUB |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
| Unrestricted | Restricted | Total |
| funds | fund | funds |
| £ | £ | £ |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 299,683 | - |
| TOTAL FUNDS CARRIED FORWARD | 283,006 | - | 283,006 |
| 6. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Long | Groundskeeping | and |
| leasehold | equipment | fittings | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 January 2024 |
| Additions |
| At 31 December 2024 |
| DEPRECIATION |
| At 1 January 2024 |
| Charge for year |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 31 December 2023 |
| The long leasehold is on a 25 year old lease which ends in October 2029 and includes the Cornbury Park Cricket Ground in Charlbury, Oxfordshire, the pavilion, the car park, the fences and hedges surrounding the Park. A nominal rent is paid per annum per the lease agreement which is reviewed annually. |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Trade debtors |
| CHARLBURY CRICKET CLUB |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Other loans (see note 10) |
| Hire purchase (see note 11) | 2,263 | 2,263 |
| Accruals and deferred income |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Hire purchase (see note 11) | 4,714 | 6,977 |
| 10. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2024 | 2023 |
| £ | £ |
| Amounts falling due within one year on demand: |
| Other loans | 15,000 | 5,000 |
| 11. | LEASING AGREEMENTS |
| Minimum lease payments under hire purchase fall due as follows: |
| 2024 | 2023 |
| £ | £ |
| Net obligations repayable: |
| Within one year | 2,263 | 2,263 |
| Between one and five years | 4,714 | 6,977 |
| 6,977 | 9,240 |
| 12. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 1/1/24 | in funds | 31/12/24 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 43,558 | (5,760 | ) | 37,798 |
| Pavillion fund | 239,448 | - | 239,448 |
| (5,760 | ) |
| TOTAL FUNDS | (5,760 | ) | 277,246 |
| CHARLBURY CRICKET CLUB |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 12. | MOVEMENT IN FUNDS - continued |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 84,321 | (90,081 | ) | (5,760 | ) |
| TOTAL FUNDS | ( |
) | (5,760 | ) |
| Comparatives for movement in funds |
| Net | Transfers |
| movement | between | At |
| At 1/1/23 | in funds | funds | 31/12/23 |
| £ | £ | £ | £ |
| Unrestricted funds |
| General fund | 60,876 | (16,677 | ) | (641 | ) | 43,558 |
| Pavillion fund | 238,807 | - | 641 | 239,448 |
| 299,683 | (16,677 | ) | - | 283,006 |
| TOTAL FUNDS | 299,683 | (16,677 | ) | - | 283,006 |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 80,496 | (97,173 | ) | (16,677 | ) |
| TOTAL FUNDS | 80,496 | (97,173 | ) | (16,677 | ) |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net | Transfers |
| movement | between | At |
| At 1/1/23 | in funds | funds | 31/12/24 |
| £ | £ | £ | £ |
| Unrestricted funds |
| General fund | 60,876 | (22,437 | ) | (641 | ) | 37,798 |
| Pavillion fund | 238,807 | - | 641 | 239,448 |
| 299,683 | (22,437 | ) | - | 277,246 |
| TOTAL FUNDS | 299,683 | (22,437 | ) | - | 277,246 |
| CHARLBURY CRICKET CLUB |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 12. | MOVEMENT IN FUNDS - continued |
| 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 | 164,817 | (187,254 | ) | (22,437 | ) |
| TOTAL FUNDS | 164,817 | (187,254 | ) | (22,437 | ) |
| All cricketing and general maintenance of the grounds and pitches is included in the General Fund. |
| The Pavilion Fund is an unrestricted designated fund which was set up to collect donations and other funds raised towards the cost of the new pavilion building. |
| Previously, the Pavilion fund was classified as a restricted fund in the prior year financial statements. Following further consideration by the trustees, it has been reclassfied as an unrestricted designated fund to more accurately reflect its true nature. Since in accordance with SORP guidline, the funds collected ceased to be restricted once they have been spent on the new pavilion. |
| 13. | RELATED PARTY DISCLOSURES |