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Company Registration No. 12142570 (England and Wales)
National Counties Cricket Association Ltd Unaudited accounts for the year ended 31 December 2025
National Counties Cricket Association Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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National Counties Cricket Association Ltd Company Information for the year ended 31 December 2025
Directors
NJ Archer T J Pound G J Ellis R J Logan K Young J Hannah A Akhtar K Hodgson
Company Number
12142570 (England and Wales)
Registered Office
3 Wild Orchard Faulkland Bath Somerset BA3 5XJ United Kingdom
Accountants
Barrowby Accountants Limited Kobia, Low Road, Barrowby Grantham Lincs. NG32 1DJ
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of National Counties Cricket Association Ltd for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of National Counties Cricket Association Ltd for the year ended 31 December 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of National Counties Cricket Association Ltd, as a body, in accordance with the terms of our engagement letter dated 4 June 2019. Our work has been undertaken solely to prepare for your approval the accounts of National Counties Cricket Association Ltd and state those matters that we have agreed to state to the Board of Directors of National Counties Cricket Association Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than National Counties Cricket Association Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that National Counties Cricket Association Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of National Counties Cricket Association Ltd. You consider that National Counties Cricket Association Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of National Counties Cricket Association Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Barrowby Accountants Limited Chartered Accountants Kobia, Low Road, Barrowby Grantham Lincs. NG32 1DJ 25 February 2026
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National Counties Cricket Association Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
18,461
35,858
Cash at bank and in hand
483,923
516,144
502,384
552,002
Creditors: amounts falling due within one year
5
(119,114)
(170,824)
Net current assets
383,270
381,178
Net assets
383,270
381,178
Reserves
7
Profit and loss account
383,270
381,178
Members' funds
383,270
381,178
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 February 2026 and were signed on its behalf by
NJ Archer Director Company Registration No. 12142570
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National Counties Cricket Association Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
National Counties Cricket Association Ltd is a private company, limited by guarantee, registered in England and Wales, registration number 12142570. The registered office is 3 Wild Orchard, Faulkland, Bath, Somerset, BA3 5XJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Accumulated reserves
The company is a not for profit organisation, as set out in it's constitutional documents filed at Companies House. Reserves shown on Profit and Loss Account in the Statement of Financial Position represent the amounts retained for future expenditure.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
8,390
4,100
Deferred tax asset
6,975
7,317
Accrued income and prepayments
3,096
1,880
Other debtors
-
22,561
18,461
35,858
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National Counties Cricket Association Ltd Notes to the Accounts for the year ended 31 December 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
26,956
15,061
Trade creditors
64
350
Taxes and social security
1,040
-
Other creditors
74,448
150,439
Accruals
16,606
4,974
119,114
170,824
Other creditors includes amounts due to member clubs arising from the receipts from ECB less amounts paid on behalf of ECB related to the balance of funds originally withheld by ECB for member clubs. This amount was £74,448 at the balance sheet date.
6
Deferred taxation
2025
2024
£
£
Tax losses carried forward
(6,975)
(7,317)
2025
2024
£
£
Provision at start of year
(7,317)
(2,747)
Charged/(credited) to the profit and loss account
342
(4,570)
Provision at end of year
(6,975)
(7,317)
7
Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £10.
8
Average number of employees
During the year the average number of employees was 2 (2024: 3).
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