REGISTERED NUMBER: 11577005 (England and Wales)

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

CRICKET DORSET LTD

Page

Report of the Directors

1

Income Statement

2

Balance Sheet

3

Notes to the Financial Statements

5

The directors present their report with the financial statements of the company for the year ended 30 September 2024.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the Governing body for cricket in Dorset.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2023 to the date of this report.

K C Azulay

L A Fitzmaurice

A M Pittaway

Other changes in directors holding office are as follows:

D J Porter - resigned 27 March 2024

J A Ridout - resigned 31 March 2024

T J Snape - resigned 15 May 2024

A Graham - resigned 1 March 2024

P A Hendy - resigned 27 March 2024

S R Walbridge - appointed 1 December 2023

D A Buckley - appointed 15 May 2024

A Metcalf - appointed 15 May 2024

P C Price - appointed 15 May 2024

S A Wernick - appointed 15 May 2024

C L Whitaker - appointed 15 May 2024

J M Yeung - appointed 15 May 2024

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

C L Whitaker - Director

23 September 2025

TURNOVER

538,296

556,339

Cost of sales

529,909

659,163

GROSS PROFIT/(LOSS)

8,387

(102,824

)

Administrative expenses

40,531

37,035

(32,144

)

(139,859

)

Other operating income

-

114,865

(32,144

)

(24,994

)

Interest receivable and similar income

1,999

549

LOSS BEFORE TAXATION

4

(30,145

)

(24,445

)

Tax on loss

-

(16,443

)

LOSS FOR THE FINANCIAL YEAR

(30,145

)

(8,002

)

FIXED ASSETS

Tangible assets

6

5,533

10,206

CURRENT ASSETS

Stocks

2,779

2,864

Debtors

7

21,342

6,705

Cash at bank and in hand

99,553

118,375

123,674

127,944

CREDITORS

Amounts falling due within one year

8

43,880

22,678

NET CURRENT ASSETS

79,794

105,266

TOTAL ASSETS LESS CURRENT LIABILITIES

85,327

115,472

RESERVES

Retained earnings

9

85,327

115,472

85,327

115,472

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 profit or loss 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by:

C L Whitaker - Director

1.	STATUTORY INFORMATION

Cricket Dorset Ltd is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11577005

Registered office:

3a Market Place

Blandford

Dorset

DT11 7AH

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.

Turnover

Turnover represents amounts earned in the period from cricket based activities.

Grants are recognised when the company becomes entitled to the income. Entitlement includes the ability to deliver the outcomes envisaged by the grant.

Tangible fixed assets

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

Short leasehold

-

in accordance with the term of the lease

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Employee costs

The cost of employees are allocated to the expense head most appropriate to the activity that is being carried out by the employee whether this is coaching or administration.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 53 (2023 - 51 ) .

No director receives remuneration for their role in the management of the company in either the current or preceding year.

The payroll costs for the year total £356,455 (2023 - £323,517).

4.	LOSS BEFORE TAXATION

The loss is stated after charging:

2024

2023

as restated

£

£

Depreciation - owned assets

4,673

7,901

5.	PRIOR YEAR ADJUSTMENT

The directors have decided to allocate salaries to activity codes in order to track the costs of the cricketing activities carried out by the company. The comparative cost of overhead salaries have now been shown as a direct cost. The overall result for the year has not changed although £277,093 of salary and on costs are now shown as a direct cost.

6.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 October 2023

and 30 September 2024

2,057

20,200

15,138

37,395

DEPRECIATION

At 1 October 2023

742

19,240

7,207

27,189

Charge for year

685

960

3,028

4,673

At 30 September 2024

1,427

20,200

10,235

31,862

NET BOOK VALUE

At 30 September 2024

630

-

4,903

5,533

At 30 September 2023

1,315

960

7,931

10,206

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

as restated

£

£

Trade debtors

6,061

3,625

Other debtors

15,281

3,080

21,342

6,705

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

as restated

£

£

Taxation and social security

6,829

5,458

Other creditors

37,051

17,220

43,880

22,678

9.

RESERVES

Retained

earnings

£

At 1 October 2023

115,472

Deficit for the year

(30,145

)

At 30 September 2024

85,327

10.	RELATED PARTY DISCLOSURES