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COMPANY REGISTRATION NUMBER: 05737261
CHARITY REGISTRATION NUMBER: 1115698

Longtown Cricket Club Ltd

Company Limited by Guarantee

Unaudited Financial Statements

31 March 2025

Longtown Cricket Club Ltd

Company Limited by Guarantee

Financial Statements

Year ended 31st March 2025

| Page

Trustees' annual report (incorporating the directors' report) | 1

Independent examiner's report to the trustees | 3

Statement of financial activities (including income and expenditure account) | 4

Statement of financial position | 5

Notes to the financial statements | 6

Longtown Cricket Club Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Directors' Report)

Year ended 31st March 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025 .
Reference and administrative details

Registered charity name | Longtown Cricket Club Ltd

Charity registration number | 1115698

Company registration number | 05737261

Principal office and registered | Arkle House
office | 31 Lonsdale Street
| Carlisle
| Cumbria
| CA1 1BJ

The trustees

| Mr D I Booker |
| Mr S G Dickinson |
| Mr A D Steele |
| Mr A S Walker |
| Mr D K Birrell |

Company secretary | Mr S Jeffrey

Independent examiner | Mr M Uppard F.C.A.
| 31 Lonsdale Street
| Carlisle
| Cumbria
| CA1 1BJ

Structure, governance and management
Governing Document
The Company is a company limited by guarantee, and was incorporated on 9th March 2006. It is governed by its Memorandum and Articles of Association.
Method of appointing new trustees :
All persons who were trustees are listed above. No Trustee has any interest in any contract entered into by the Company. In accordance with Article 3 all are elected every three years in rotation.
Risk Management
The Trustees have examined the risks the charity faces, and are taking steps to mitigate against these risks.
Objectives and activities
Principal Activities
The principal activity of the charitable company continues to be that of a cricket club that includes the teaching the game and encouraging members to take training in the game.
Objects
The object of the charity is to promote community participation in healthy recreation by providing facilities for playing cricket and to advance the education of children and young people whether or not undergoing formal education.
Achievements and performance
In common with many similar clubs the club has struggled to attract new members, but does continue to actively seek out new members. This year again has been particulary testing with the pandemic causing problems with regard to competions and income generating events.
Financial review
The struggle to attract new members has obviously had an effect on the club finances.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report (incorporating the directors' report) was approved on 25 March 2026 and signed on behalf of the board of trustees by:

Mr D K Birrell
Trustee

Longtown Cricket Club Ltd

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Longtown Cricket Club Ltd

Year ended 31st March 2025
I report to the trustees on my examination of the financial statements of Longtown Cricket Club Ltd ('the charity') for the year ended 31st March 2025.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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 charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements 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 financial statements 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.
Mr M Uppard F.C.A. Independent Examiner
31 Lonsdale Street Carlisle Cumbria CA1 1BJ
25th March 2026

Longtown Cricket Club Ltd

Company Limited by Guarantee

Statement of Financial Activities
(including income and expenditure account)

Year ended 31st March 2025

| 2025 | 2024
| Unrestricted funds | Total funds | Total funds
Note | £ | £ | £

Income and endowments

Donations and legacies | 5 | 772 | 772 | 1,289
Investment income | 6 | 45 | 45 | 42
| ---- | ---- | -------
Total income | 817 | 817 | 1,331
| ---- | ---- | -------

Expenditure

Expenditure on charitable activities | 7,8 | 1,354 | 1,354 | 1,863
| ------- | ------- | -------
Total expenditure | 1,354 | 1,354 | 1,863
| ------- | ------- | -------

| ------- | ------- | -------
Net expenditure and net movement in funds | ( 537) | ( 537) | ( 532)
| ------- | ------- | -------

Reconciliation of funds

Total funds brought forward | 9,617 | 9,617 | 10,149
| ------- | ------- | --------
Total funds carried forward | 9,080 | 9,080 | 9,617
| ------- | ------- | --------

The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

Longtown Cricket Club Ltd

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible fixed assets | 11 |  | 27,601 | 27,773

Current assets

Cash at bank and in hand | 2,953 |  | 3,319
| ------- |  | -------
Net current assets |  | 2,953 | 3,319
|  | -------- | --------
Total assets less current liabilities |  | 30,554 | 31,092

Creditors: amounts falling due after more than one year | 12 |  | 21,474 | 21,475
|  | -------- | --------
Net assets |  | 9,080 | 9,617
|  | -------- | --------

Funds of the charity

Unrestricted funds |  | 9,080 | 9,617
|  |  | ------- | -------
Total charity funds | 13 |  | 9,080 | 9,617
|  |  | ------- | -------

For the year ending 31st March 2025 the charity 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 25 March 2026 , and are signed on behalf of the board by:

Mr D K Birrell
Trustee

Longtown Cricket Club Ltd

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31st March 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Arkle House, 31 Lonsdale Street, Carlisle, Cumbria, CA1 1BJ.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
No cash flow statement has been presented for the company.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires the use of estimates and assumptions that affect the application of policies and the reported amounts of assets and liabilities, income and expenses. Any estimate that has a degree of uncertainty or where judgement has been exercised in a particular area is expressly disclosed within the relevant accounting policy.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Cricket Equipment | - | 25% reducing balance
| Mowers etc | - | 33% reducing balance
| Equipment | - | 25% reducing balance
| Ground improvements | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Limited by guarantee
The company, not having a share capital,is limited by guarantee. Every member of the company undertakes to contribute to the assets of the company, in the event of the same being wound up while he is a member, for payment of the debts and liabilities of the company contracted before he ceases to be a member, and of the costs, charges and expenses of winding up, such amount as may be required not exceeding £1.
5. Donations and legacies

|  | Unrestricted Funds | Total Funds 2025 | Unrestricted Funds | Total Funds 2024
|  | £ | £ | £ | £

Donations

| Subscriptions/Match Fees | 772 | 772 | 976 | 976
| Other Income | – | – | 313 | 313
|  | ---- | ---- | ------- | -------
|  | 772 | 772 | 1,289 | 1,289
|  | ---- | ---- | ------- | -------

6. Investment income

|  | Unrestricted Funds | Total Funds 2025 | Unrestricted Funds | Total Funds 2024
|  | £ | £ | £ | £
| Bank interest | 45 | 45 | 42 | 42
|  | ---- | ---- | ---- | ----

7. Expenditure on charitable activities by fund type

|  | Unrestricted Funds | Total Funds 2025 | Unrestricted Funds | Total Funds 2024
|  | £ | £ | £ | £
| Cricket Club Activities | – | – | 472 | 472
| Support costs | 1,354 | 1,354 | 1,391 | 1,391
|  | ------- | ------- | ------- | -------
|  | 1,354 | 1,354 | 1,863 | 1,863
|  | ------- | ------- | ------- | -------

8. Expenditure on charitable activities by activity type

| Support costs | Total funds 2025 | Total fund 2024
| £ | £ | £
| Cricket Club Activities | – | – | 472
| Governance costs | 1,354 | 1,354 | 1,391
|  | ------- | ------- | -------
|  | 1,354 | 1,354 | 1,863
|  | ------- | ------- | -------

9. Net expenditure
Net expenditure is stated after charging/(crediting):

| 2025 | 2024
| £ | £
Depreciation of tangible fixed assets | 172 | 230
| ---- | ----

10. Independent examination fees
No charge is made by the independent examiner in relation to the preparation of these accounts.
11. Tangible fixed assets

| Land and buildings | Fixtures and fittings | Motor vehicles | Equipment | User defined asset | Total
| £ | £ | £ | £ | £ | £
Cost |  |  |  |  |  |
At 1 Apr 2024 and 31 Mar 2025 | 27,094 | 314 | 17,566 | 1,610 | 51,715 | 98,299
| -------- | ---- | -------- | ------- | -------- | --------
Depreciation |  |  |  |  |  |
At 1 Apr 2024 | – | 313 | 17,555 | 1,470 | 51,188 | 70,526
Charge for the year | – | 1 | 4 | 35 | 132 | 172
| -------- | ---- | -------- | ------- | -------- | --------
At 31 Mar 2025 | – | 314 | 17,559 | 1,505 | 51,320 | 70,698
| -------- | ---- | -------- | ------- | -------- | --------
Carrying amount |  |  |  |  |  |
At 31 Mar 2025 | 27,094 | – | 7 | 105 | 395 | 27,601
| -------- | ---- | -------- | ------- | -------- | --------
At 31 Mar 2024 | 27,094 | 1 | 11 | 140 | 527 | 27,773
| -------- | ---- | -------- | ------- | -------- | --------

12. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 21,474 | 21,475
| -------- | --------

The loan is a mortgage given by The Cumberland Building Society on an interest only basis and is secured on the land owned. The term of the mortgage expires one year and eleven months after the balance sheet date.
13. Analysis of charitable funds
Unrestricted funds

| At 1st April 2024 | Income | Expenditure | At 31st March 2025
| £ | £ | £ | £
General funds | 9,617 | 817 | (1,354) | 9,080
| ------- | ---- | ------- | -------

| At 1st April 2023 | Income | Expenditure | At 31st March 2024
| £ | £ | £ | £
General funds | 10,149 | 1,331 | (1,863) | 9,617
| -------- | ------- | ------- | -------

14. Analysis of net assets between funds

| Unrestricted Funds | Total Funds 2025
| £ | £
| Tangible fixed assets | 27,601 | 27,601
| Current assets | 2,954 | 2,954
| Creditors greater than 1 year | (21,475) | (21,475)
|  | -------- | --------
| Net assets | 9,080 | 9,080
|  | -------- | --------

| Unrestricted Funds | Total Funds 2024
| £ | £
| Tangible fixed assets | 27,773 | 27,773
| Current assets | 3,319 | 3,319
| Creditors greater than 1 year | (21,475) | (21,475)
|  | -------- | --------
| Net assets | 9,617 | 9,617
|  | -------- | --------