REGISTERED NUMBER: 07140979 (England and Wales)

HAMPSHIRE CRICKET BOARD LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B J Thompson

Ms A R Vashisht

Ms A Ehrmann

Mrs E J Munro

Mr N R Hill

Mrs T Akther

Mr L J Dirou

REGISTERED OFFICE:

The Utilita Bowl

Botley Road

West End

Southampton

Hampshire

SO30 3XH

REGISTERED NUMBER:

07140979 (England and Wales)

BANKERS:

Lloyds Bank plc

92 - 94 Above Bar Street

Southampton

Hampshire

SO14 7DT

SOLICITORS:

Paris Smith

1 London Road

Southampton

Hampshire

SO15 2AE

CURRENT ASSETS

Debtors

4

24,630

71,270

Investments

5

107,729

104,600

Cash at bank

353,231

195,130

485,590

371,000

CREDITORS

Amounts falling due within one year

6

(157,423

)

(104,742

)

NET CURRENT ASSETS

328,167

266,258

TOTAL ASSETS LESS CURRENT LIABILITIES

328,167

266,258

RESERVES

Income and expenditure account

328,167

266,258

328,167

266,258

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

Mr B J Thompson - Director

1.	STATUTORY INFORMATION

Hampshire Cricket Board Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Accruals

Other creditors relates to accruals and deferred income which include: auditors fees, staff salary, unpaid expenses and grant monies and fees received which have not been fully expended during the financial year.

Turnover

Turnover represents grant and other income receivable.

All central Grants from the EWCT, the ECB (Age Group, and Women's Cricket), the Cricket Foundation (Chance to Shine), and grants received for the Community Coaches are included. If the period covered by a grant spans the financial year, the element relating to the period after the year end is deferred and carried forward to the following year.

Income from Hampshire Cricket Club

Hampshire Cricket Club continues to provide much needed support in the form of office accommodation, postage and office running with provision of facilities for the many sub committees and organisations affiliated to the Board.

Taxation

The company is exempt from corporation tax on any trading surplus made in the year, it being a company not carrying on a business for the purposes of making a profit. Corporation tax falls due on non-loan trade relationship income received in the year.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial assets

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Current asset investments

Current asset investments comprise fixed term bank deposits. These investments are classified as a basic financial instrument and are measured at amortised cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2025 - 40 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

4,457

30,613

Other debtors

20,173

40,657

24,630

71,270

5.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Bank Fixed Term Account

107,729

104,600

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,179

3,037

Taxation and social security

1,032

1,598

Other creditors

155,212

100,107

157,423

104,742

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Rogers FCCA (Senior Statutory Auditor)

for and on behalf of HJS (Reading) Limited

8.	OPERATING LEASE COMMITMENTS

At the balance sheet date the company had future commitments under operating leases which totalled £7,421 (2025: £14,416).

9.	COMPANY LIMITED BY GUARANTEE

The company is limited by guarantee and does not have any share capital. In the event of the company being wound up, the members have each agreed to contribute the sum of £1 towards the assets of the company.