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Registration number: 7376156

Oxfordshire Cricket
(formerly Oxfordshire Cricket Board)
(A company limited by guarantee)
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Oxfordshire Cricket

Contents

Statement of Directors' Responsibilities | 1
Accountants' Independent Assurance Report | 2 to 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 6

Oxfordshire Cricket

Statement of Directors' Responsibilities

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial statements, the directors are required to:

• | select suitable accounting policies and apply them consistently;

• | make judgements and accounting estimates that are reasonable and prudent;

• | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Chartered Accountants' Independent Assurance Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Oxfordshire Cricket
for the Year Ended 30 September 2025

Independent Chartered Accountants’ Review Report to the Directors of The Oxfordshire Cricket Board
We have reviewed the financial statements of The Oxfordshire Cricket Board for the year ended 30th September 2025, which comprise of the balance sheet, profit and loss and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
Directors’ responsibility for the financial statements
As explained more fully in the Directors’ Responsibilities Statement set out on page 5, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.
Accountants’ responsibility
Our responsibility is to express a conclusion on the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to review historical financial statements and ICAEW Technical Release TECH 09/13AAF (Revised) Assurance review engagements on historical financial statements. ISRE 2400 (Revised) requires us to conclude whether anything has come to our attention that causes us to believe that the financial statements, taken as a whole, are not prepared, in all material respects, in accordance with United Kingdom Generally Accepted Accounting Practice. ISRE 2400 (Revised) also requires us to comply with the ICAEW Code of Ethics.
Scope of the assurance review
A review of financial statements in accordance with ISRE 2400 (Revised) is a limited assurance engagement. We have performed procedures, primarily consisting of making enquiries of management and others within the company, as appropriate, applying analytical procedures and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK). Accordingly, we do not express an audit opinion on these financial statements.
Conclusion
Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared:
• so as to give a true and fair view of the state of the company’s affairs as at 30th September 2025, and of its profit for the year then ended;
• in accordance with United Kingdom Generally Accepted Accounting Practice; and
• in accordance with the requirements of the Companies Act 2006.

Chartered Accountants' Independent Assurance Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Oxfordshire Cricket
for the Year Ended 30 September 2025

Use of our report
This report is made solely to the company's directors, as a body, in accordance with the terms of our engagement letter dated 13th November 2020. Our review work has been undertaken so that we might state to the company’s directors those matters we have agreed to state to them in a reviewer’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's directors as a body for our review work, for this report or the opinions we have formed.

......................................
Wenn Townsend
Chartered Accountants
30 St Giles'
Oxford
OX1 3LE

15 December 2025

Oxfordshire Cricket

(Registration number: 7376156)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 3,195 | 10,490
Cash at bank and in hand |  | 537,523 | 491,006
|  | 540,718 | 501,496
Creditors: Amounts falling due within one year | 5 | (341,561) | (254,068)
Net assets |  | 199,157 | 247,428
Reserves |  |  |
Other reserves |  | - | 57,237
Retained earnings |  | 199,157 | 190,191
Surplus |  | 199,157 | 247,428

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 December 2025 and signed on its behalf by:

......................................... T Bruce-Morgan Director

Oxfordshire Cricket

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a company limited by guarantee, incorporated in the United Kingdom, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £10 towards the assets of the company in the event of liquidation.

The company was formerly known as Oxfordshire Cricket Board.

The address of its registered office is:
The Tudor Jones Building
Akeman Street
Chesterton
Bicester
OX26 1TH

These financial statements were authorised for issue by the Board on 15 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

The company is a non profit making entity responsible for the running and development of the game of cricket in Oxfordshire and derives its income from various cricket, education and community boards by way of grant, donations and fund raising procedures.

Trade debtors

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Oxfordshire Cricket

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 39 (2024 - 36).

4 | Debtors

| 2025 £ | 2024 £
Trade debtors | 570 | 10,490
Other debtors | 2,625 | -
| 3,195 | 10,490

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 19,271 | 20,101
Taxation and social security | 16,123 | 10,679
Accruals and deferred income | 306,167 | 223,288
| 341,561 | 254,068