REGISTERED COMPANY NUMBER: 08637798 (England and Wales)

REGISTERED CHARITY NUMBER: 1155801

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2024 TO 31 JANUARY 2026

FOR

DERBYSHIRE CRICKET FOUNDATION LTD

Page

Report of the Trustees

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9

Report of the Independent Auditors

10

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13

Statement of Financial Activities

14

Balance Sheet

15

Cash Flow Statement

16

Notes to the Cash Flow Statement

17

Notes to the Financial Statements

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29

The Trustees, who are also the Directors of the Derbyshire Cricket Foundation Ltd for the purposes of company law, present their report and the financial statements for the period from 1 October 2024 to 31st January 2026

The financial statements comply with the Charities Act 2011, the Companies Act 2006 and Accounting and Reporting by Charities: 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To advance education, health and well-being, and community development, for the public benefit, in particular children, young people and adults living in Derbyshire, whatever their age, gender, religion, or ability, by:

1. providing cricket-based education and community education under six pillars of activity (sport, health, education, heritage, social inclusion, and arts and culture);

2. the promotion of community participation in healthy recreation, in particular by the provision of facilities for the playing of cricket and multi-sport activities to improve health and wellbeing;

3. promoting a positive learning environment that builds confidence, self-esteem and ambition to succeed;

4. establishing projects and activities that involve and engage with the local community and improve community cohesion;

5. advancing cricket talent pathways as well as empowering leaders, coaches and volunteers;

6. promoting the heritage of the local community and cricket in the county;

7. serving as the local governing body for recreational cricket in Derbyshire; adapting and adopting local policies, in line with national directives and rules, regulations, policies and procedures of the England and Wales Cricket Board (ECB);

8. the representation and advancement of the requirements of Derbyshire cricket at both regional and national levels;

9. the promotion of effective channels of communication on behalf of those playing recreational cricket in Derbyshire.

Public benefit

In shaping our objectives for this period and in planning our activities for the future, the Trustees have considered the guidance published by the Charity Commission on public benefit. The charity has provided access to opportunities in culture, sports and recreation for all people within Derbyshire. Trustees remain confident about the charity's ability to sustain public benefit over the next 12 months and beyond.

ACHIEVEMENTS AND PERFORMANCE

The Derbyshire Cricket Foundation (DCF) is a dedicated charity that uses the power of cricket to engage and inspire people across Derbyshire and create lasting connections with the game. Our purpose is to "Empower Communities and Improve Lives through Cricket." Our vision is to provide every person in Derbyshire with the opportunity to have a positive experience through cricket, and our mission is to inspire a generation to say that "Cricket is a Game for Me."

During 2025, the Foundation delivered activity at unprecedented scale, engaging thousands of people of all ages across schools, clubs and communities. We achieved record participation in children and young people's programmes, continued the significant growth of women's and girls' cricket, expanded opportunities in urban and under-represented communities and provided targeted support for people facing financial, social or physical barriers to accessing the game.

Through our charitable activities, we use cricket to improve physical and mental health and wellbeing; connect communities and reduce social isolation; develop confidence, skills and aspirations; increase access and opportunity; and provide pathways for participants, coaches and volunteers to fulfil their potential. Investment in facilities, safeguarding, workforce development and inclusive environments also continues to strengthen the long-term sustainability of recreational cricket across Derbyshire.

Cricket Participation, Clubs and Leagues

Cricket clubs and leagues remain at the heart of the game in Derbyshire. During 2025, more than 6,500 games were scheduled across the county, an 8% increase on 2024, with overall cricket played increasing by 20%. Open-age cricket increased by 9%, while 1,834 junior fixtures were played - a 25% increase on the previous year. Derbyshire had 104 affiliated clubs, 88 junior sections and 62 Clubmark-accredited clubs, with 100% of affiliated clubs meeting the required governance and safeguarding standards.

A significant development was the launch of the Derbyshire Junior Cricket League (DJCL), bringing together four existing junior leagues. The new league accounted for 69% of all junior cricket matches played in Derbyshire, with the number of games increasing by 37% compared with 2024. Girls' cricket was a particular area of growth, with 182 girls' games played through the DJCL - a 90% increase on the previous year.

We continued to invest in creating welcoming, inclusive and sustainable cricket clubs. Through the County Grants programme, 24 clubs received £121,000 of investment, alongside £31,471 of match funding. A further £83,295 was invested through the Grass Pitch Improvement Fund to improve playing surfaces, return grounds to use and support clubs with essential maintenance equipment.

Transforming the Women's and Girls' Game

Women's and girls' cricket continued to experience significant growth during 2025. More than 60 clubs now provide women's cricket, with 63 clubs and 93 women's teams participating during the year. Twenty-nine softball festivals engaged 670 women, representing 4% growth, with more than half of participants aged 41 or over.

League cricket also reached new levels. 64 Derbyshire teams participated in the East Midlands Women's Cricket League, a 23% increase on 2024, with 817 fixtures scheduled across the league. Nine Derbyshire teams also participated in the Derbyshire & Cheshire League. We continued to invest in diversifying the cricket workforce, training 48 female coaches and 14 female activators during the year.

Girls' cricket experienced particularly strong growth following the introduction of the DJCL. 239 girls' games were played - more than double the number in 2024 - with 39 clubs operating girls' sections, a 30% increase, and 69 girls' teams, a 31% increase. We also worked with Chance to Shine to deliver 216 hours of girls' cricket across six state secondary schools, engaging 700 girls.

Engaging Children and Young People

Our work with children and young people reached record levels during 2025. ECB National Programmes engaged 3,500 children, including 2,122 All Stars participants and 1,378 Dynamos participants. Dynamos participation increased by 25%, while the number of centres increased to 77. Across the two programmes, 1,164 girls participated and ethnic diversity increased to 18%.

Removing financial barriers remains fundamental to our approach. Working with the ECB and through EDI funding, we provided more than 1,200 children with funded National Programme places during 2025.

Our partnership with Chance to Shine enabled us to substantially increase cricket within state primary schools. During 2025 we delivered 3,150 hours of coaching across 138 primary schools, inspiring more than 13,000 children. We also supported 30 school-based National Programme centres, providing 424 bursary places and strengthening progression from school cricket into community playing opportunities.

Our Falcons coaching programme continued to provide year-round opportunities for young people, engaging 738 participants across the year. Fifteen summer holiday camps engaged 441 participants, while 79 children received financial assistance worth nearly £10,000 to enable them to access opportunities.

Improving Opportunity and Access

We continued to prioritise communities where opportunities to access cricket have traditionally been more limited. Our Chance to Shine Street programme delivered 358 free sessions, totalling more than 300 hours, across eight programmes. Participation increased by 28% to 431 people, of whom 31% were female and 64% were ethnically diverse. The programme also provided opportunities to develop a more representative coaching workforce.

Our urban work expanded through programmes including South Asian women's cricket and fitness, men's tapeball, Future Falcons and Girls Dynamos. We were also successful in becoming an ECB Cricket City, securing greater investment in Derby over the following three years to increase opportunities for diverse communities.

The Lord's Taverners Wicketz programme expanded to three hubs across Derbyshire, delivering 114 weekly hub sessions, three festivals, two residential experiences and eight life-skills workshops. The programme engaged 94 participants, with 55% ethnic diversity and 52% female participation.

Our MCC Foundation Hub programme also expanded, providing free coaching and match-play opportunities for talented young people attending state schools. Three hubs in Derby and Chesterfield delivered five programmes across U12, U14 and U16 age groups, with 142 young people assessed and 82 participants engaged. Five participants progressed into the County Talent Pathway.

Making Cricket Accessible

Disability cricket continued to grow significantly during 2025. Through our Lord's Taverners-funded SEND schools programme, we worked with 30 schools, delivering 314 hours of adapted cricket and Table Cricket, engaging 656 children and 60 teachers. Our Super 1s programme operated through three hubs, engaging 36 participants through 110 hours of delivery and eight wider development workshops.

We also supported five Disability Champion Clubs, providing inclusive and accessible cricket within community club environments. 2025 was the first year in which DCF took responsibility for the Derbyshire Disability County Pathway. The D40 team involved 15 players and was crowned National Champion of the D40 Pursuit League, while the S9/S9 Challenge Team engaged 21 players. Three Derbyshire players were subsequently drafted into the 2026 Disability Premier League.

Removing Financial Barriers

We recognise that the cost of participating in cricket can prevent individuals and families from accessing the game. During 2025, our Access to Cricket Grant awarded 66 individual grants totalling £8,300, helping people experiencing financial hardship to fund participation and purchase equipment. Our Kit Out Derbyshire recycling scheme also operated 12 monthly kit shops, enabling 420 people to access donated cricket clothing and equipment.

We provided further support through coaching and National Programme bursaries. 27 coaches from under-represented groups or experiencing financial hardship received £2,925 of bursary support. In addition, 91 bursary-funded All Stars and Dynamos programmes provided 1,285 children with free places, with 45% ethnic diversity and 40% female participation across those programmes.

Workforce and Volunteers

Developing a skilled, diverse and sustainable workforce remains central to the long-term health of cricket. During 2025 we delivered 15 coaching courses and trained 166 coaches, of whom 29% were female and 16% ethnically diverse. We also trained 92 Safeguarding Officers, 48% of whom were female, and delivered three safeguarding conferences attended by 105 people.

Volunteers remain the heartbeat of recreational cricket. We received 132 nominations for our annual Cricket Collective Awards and recognised 17 award winners for their outstanding contribution to cricket across Derbyshire.

Our commitment to developing the next generation of volunteers continued through our Youth Council and the launch of the DCF Junior Network. The Junior Network engaged 51 young people in its first year through development opportunities covering areas including coaching, officiating, mental health, first aid, event planning, anti-discrimination, social media and sports psychology. Our Youth Council engaged a further 14 young people and continued to ensure that young people's voices inform the future development of cricket.

Empowering Communities and Improving Lives

Our community programmes demonstrate the role cricket can play beyond traditional participation. During 2025, Walking Cricket operated across five hubs, engaging 86 participants through 184 sessions. We also delivered a Holiday Activities and Food programme for children receiving free school meals, providing eight days of free activity for 36 participants.

Our Parkinson's programmes continued to provide supportive environments in which people can remain active and socially connected. Parkinson's Walking Cricket delivered 42 sessions for 17 participants, while our Young Onset Parkinson's programme, funded by Parkinson's UK, delivered 25 sessions and engaged 14 participants.

Our Monday Mates Dementia Café, supported by the National Lottery Community Fund, continued to provide a warm, welcoming and socially connected environment for people affected by dementia and their carers. During 2025, the programme engaged 36 participants through 25 hours of delivery, alongside themed events and activities.

Fundraising and Events

Fundraising remains important in enabling the Foundation to increase access and create opportunities for people to participate in and connect with cricket. During 2025, 15 DCF staff completed the 20-mile Edale Skyline Challenge, raising £7,000. Our second annual Charity Golf Day engaged 60 golfers and 20 business sponsors and raised a further £4,000 for our Access to Cricket Fund.

Our religious and cultural events also continued to strengthen relationships with Derbyshire's diverse communities. We delivered our 11th Diwali Celebration, our largest fundraising event to date, with around 300 people attending. Our Iftar event welcomed more than 70 guests from the Muslim community and community leaders to the County Ground during Ramadan, providing an opportunity for cultural learning, celebration and greater community engagement.

Looking Ahead

The achievements of 2025 demonstrate significant progress towards our ambition of making cricket a game for everyone. Importantly, our impact extends beyond increasing the number of people playing cricket. Our programmes are improving health and wellbeing, strengthening communities, developing skills and confidence, increasing opportunity and helping to remove financial, social and physical barriers to participation.

As we move into 2026 and begin delivery of our new strategy, the Foundation will continue to work collaboratively with our clubs, volunteers, partners, funders and wider stakeholders to increase our impact, widen our reach and ensure that more people and communities across Derbyshire can benefit from cricket.

FINANCIAL REVIEW

Financial position

Fundraising

Section 162A of the Charities Act 2011 requires charities to make a statement regarding fundraising activities. The legislation defines fundraising as "soliciting or otherwise procuring money or other property for charitable purposes". Such amounts are presented in our financial statements within "Donations and Legacies" which includes donations from individual supporter and corporate donations.

The day to day management of all income generated is delegated to the executive staff team who act under authority delegated by the Trustees.

We have received no complaints in relation to our fundraising activity for the year under review.

Results for the period

The statement of financial activities shows a net surplus of income over expenditure of £109,665 (2024: £31,179 Deficit ). Total net assets at 31 January 2026 amounted to £263,848 (2024: £154,183), represented by unrestricted funds of £158,695 (2024: £107,701) and restricted funds of £116,797 (2024: £46,482).

The DCF have a robust budgeting process in place managed by the Managing Director (Richard Wood), which has provided transparency throughout the year enabling the board of Trustees to make informed decisions relating to financial management.

Reserves policy

The Foundation will set aside a sum by way of a reserve against unforeseen contingencies. This sum will be used in the event of the organisation being threatened with closure, for redundancy payments, to cover long term sickness liabilities and maternity pay. The Foundation will seek to maintain free reserves equivalent to three month's budgeted fixed operating costs.

The Trustees consider free reserves to be those assets that could be converted into cash in the short term should the need arise (net current assets).

The Trustees wish to hold unrestricted reserves sufficient to meet a minimum of three months of forward committed non-discretionary cash expenditure. Predominately this is the payroll cost of staff members and fixed service costs. This currently equates to £189,984 and at 31st January 2026, unrestricted free reserves stood at £158,695

The free reserves are presently below the required amount to maintain three months of forwarded committed costs, and the Foundation is committed to increasing the free reserve.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Derbyshire Cricket Foundation Limited, also known as DCF, is a company limited by guarantee and governed by its Memorandum and Articles dated 24 December 2013 as amended 29 August 2024. The company was originally named The Cricket Derbyshire Community Foundation on incorporation. Its name was changed with effect from 24 December 2013 to the Cricket Derbyshire Foundation and then finally changed again to Derbyshire Cricket Foundation Limited on 9th October 2019. The company became a registered charity on 14 February 2014.

The Trustees' function is to set policy and they are responsible for the conduct of the Charity's affairs and for ensuring that the charity operates in accordance with all statutory and regulatory guidance.

Governance

Governance of the DCF is required to comply with a County Governance Framework defined by the England and Wales Cricket Board (ECB), and which corresponds to the Sport England Code for Sports Governance (2017). The ECB County Governance Framework refers to seven key principles outlined below, and includes detailed requirements for each of the principles.

1. Robust and Effective Structures - Organisations shall be properly constituted and have a clear and appropriate governance structure, led by a Board. The Board and any committees shall be properly constituted and shall operate effectively.

2. Responsible Leadership - The Board is collectively responsible for the long-term success of the organisation and therefore leading the strategy, culture, and values of an organisation. The role of the Board and Executive should be clearly defined.

3. Effective and Inclusive Boards - Organisations shall be inclusive and follow formal recruitment processes to engage people with appropriate diversity of skills, experience, and backgrounds to take effective decisions that further the organisation's goals.

4. Good practices and behaviours - Organisations shall follow good governance practices, uphold high standards of behaviour, and engage in regular and effective evaluation to drive continuous improvement.

5. Transparency, Accountability, and Engagement - Organisations shall show appropriate transparency and accountability, engaging effectively with stakeholders and nurturing internal democracy.

6. Risk, Assurance and Stewardship - Boards shall be the stewards of an organisation and ensure appropriate risk management, financial planning and associated procedures are undertaken.

7. Legal and Regulatory Compliance - Organisations shall comply with all applicable laws and regulations and ECB Rules, Regulations, and County Partnership Agreement standards. Organisations shall be accountable for delivering their duties, including required reporting, in an appropriate and timely fashion.

The ECB stipulates certain minimum requirements that needed to be attained for each of these principles. Performance against these requirements is reviewed annually by the ECB. In the review for 2024/25 the DCF met all these requirements, and was rated as a "leading county" for Governance by the ECB.

The DCF governance structure includes Board committees with delegated powers of the board, and includes a Safeguarding Committee that meets at least twice a year. Safeguarding is also an agenda item at every Board meeting, and anonymised data on Safeguarding performance and trends is presented and reviewed at every Board meeting. All DCF Staff and Trustees have confirmed their understanding of the ECB Safeguarding Policy (Safe Hands), and their responsibilities for Safeguarding. A Trustee has designated lead responsibility for Safeguarding, and is Chair of the Safeguarding Committee (Robert Blenkinsop).

Equity, Diversity, and Inclusion (EDI) is integral to the DCF objective to widen and increase participation in cricket. The DCF has an EDI plan which is reviewed and published annually, and a report on progress against that plan is also published annually. Progress against the 2025 EDI Plan was reviewed at Board meetings during the year. The Board includes a Trustee with lead responsibility for EDI (Robert Blenkinsop). The progress made on EDI by the DCF during 2024/5 resulted in the ECB rating Derbyshire as a "leading county" for EDI. The DCF was also the inaugural winner of the "Most Inclusive Team Sport" award at the ECB Impact of Cricket Awards in January 2026.

The DCF is committed to maintaining diversity of skills, experience, and lived experience on the Board. We believe that diversity on the Board is important to providing effective governance, including but not limited to gender, ethnic diversity, age, disability, social background and skills, and should reflect our local demographics and our objective to widen the reach of cricket by engaging with new and more diverse communities. We are committed to maintaining a board with at least 30% representation of each gender and maintaining representation of ethnic diversity that at least reflects the ethnic representation of Derbyshire.

During the reporting year the Trustees continued to provide appropriate governance of the DCF through regular Board meetings.

Board meetings were held on the following dates:

5th December 2024

13th February 2025

24th April 2025

25th September 2025

27th November 2025

Insurance effected for Trustees and Directors

A Directors' and Officers' Liability insurance policy which included the protection of the personal liability of the Trustees/Directors arising out of the execution of their duties on behalf of the charity was in place throughout the year.

Trustee remuneration

No Trustees, or person with a family or business connection with a Trustee, received remuneration in the period, directly or indirectly, from the Foundation.

Remuneration Policy

Remuneration of the members of staff is determined by the Board of Trustees. The pay structure for all employees and the level of any annual cost of living increase, takes into account appropriate benchmarks and prevailing inflation rates.

Management

The day to day running of the Charitable Company is delegated to the Managing Director. Assisting with the running of the organisation is the senior leadership team, made up of staff covering all areas of the charities activities and programmes.

Recruitment and appointment of new trustees

The 2024 Annual General Meeting of the DCF passed a special resolution which amended Article 24 of the DCF Articles of Association, referring to the Retirement of Directors. Article 24 now states:

Subject to the exceptions set out below, a director shall, subject to article 26 (Disqualification and Removal of Directors), hold office for 3 year terms, up to a maximum of 3 consecutive terms, after which time, the directors shall retire from office.

The exceptions referred to above are:

a) A director may serve on the Board for a maximum of 12 years if appointed as chair of the organisation.

b) The Chair shall be appointed for a maximum of 6 years (subject to 24.a)

c) A director appointed in an Ex Officio capacity may serve on the Board for the duration of their holding the relevant office.

The DCF Nominations Committee meets each year to review the membership of the Board, the skills and experience of the current Trustees relative to those required on the Board, and the potential need to recruit Trustees. The DCF Nominations Committee met in February and September 2024, and agreed recruitment priorities for 2025. It also reviewed the status of succession planning for the roles of Managing Director and Chair. In September 2024 the Nominations Committee and the DCF Board approved the appointment of Robert Blenkinsop to serve a further term as Chair up to May 2028. In 2025 the Nominations Committee identified requirements to appoint new Trustees to the Board. Trustee positions were advertised and a recruitment process was undertaken, which resulted in six new Trustee appointments in February 2026 being ratified by the Board.

Induction and training of new trustees

Trustees undertake a structured induction which includes a full briefing on the finances of the Charitable Company, an overview of the structure and strategy of the Derbyshire Cricket Foundation, and their responsibilities as Trustees. As part of the appointment process, new Trustees confirm that they understand their roles and responsibilities and the DCF Governance Statement, complete a Declaration of Interests form and commit to comply with the DCF Conflicts of Interest Policy, and provide a Declaration of Good Character and commit to comply with the DCF Code of Conduct. New Trustees also receive a briefing on Safeguarding as part of their Induction.

Related parties

Ryan Duckett, one of the Charity's Trustees during the period October 2024 to January 2026, is also the Chief Executive of Derbyshire County Cricket Club (DCCC).

Risk management

The Trustees regularly review financial and non-financial risks to which the charity is exposed through information provided to them by way of progress reports received and through consideration of proposed plans for projects and of the Company's activities as a whole. A register of risks is maintained and a Risk Committee monitors the risks identified and reports progress to the Trustees. The Trustees seek to minimise these risks through the implementation of such controls and procedures as they deem appropriate to the level of risk.

With regard to financial risks, these are reviewed routinely at Board meetings having regard to the DCF's current balance and reserves and in accordance with the current reserves policy adopted by the Trustees.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08637798 (England and Wales)

Registered Charity number

1155801

Registered office

The Incora County Ground

Nottingham Road

DERBY

DE21 6DA

Trustees

R M Blenkinsop (Chair)

R A G Duckett

Mrs R Flinn

S J Thacker

Mrs S Marshall

D G Harry

Miss C M Horton

A S Rollins

M Rowe

J W White

C A Patel

Auditors

Johnson Tidsall Limited

Chartered Accountants

& Statutory Auditor

81 Burton Road

Derby

Derbyshire

DE1 1TJ

Managing Director

Richard Wood - responsible for the day-to-day running of the Foundation.

TRUSTEES' RESPONSIBILITY STATEMENT

The Trustees (who are also directors of Derbyshire Cricket Foundation for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP (FRS 102);

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

AUDITORS

The auditors, Johnson Tidsall Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 12 October 2026 and signed on its behalf by:

R M Blenkinsop - Trustee

Opinion

We have audited the financial statements of Derbyshire Cricket Foundation Ltd (the 'charitable company') for the period ended 31 January 2026 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, 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 (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the charitable company's affairs as at 31 January 2026 and of its incoming resources and application of resources, including its income and expenditure, for the period then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of trustees' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit; or

-	the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

Responsibilities of trustees

As explained more fully in the Trustees' Responsibilities Statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

-The nature and control environment of the charity

-Our discussions with management and governance including whether they had knowledge of any actual, suspected or alleged fraud

-The internal controls to mitigate the risks of fraud

Following our review, we have identified the following areas which are deemed to have the greatest potential for fraud or material misstatement within the financial statements:

-The recognition of funding income from third party cricket providers

-The recognition of invoiced income to individuals and small businesses

-Unusual journal entries

-Management override

We also considered any laws and regulations that were central to the operation of the charity including charity law, employment law and health and safety.

The following procedures were undertaken in respect of the risks where we identified the potential for material misstatement:

At the planning stage of the audit, we reviewed controls put in place by the board of trustees including a review of their risk assessment. We also carried out a review of the minutes of trustee meetings.

Income transaction testing was performed to test completeness of income. This included agreeing funding income to the agreements with providers, where no formal agreement was available income was vouched to email or other confirmation from providers as well as agreeing applications to discussions in the board minutes. Transaction testing also covered invoiced income, each item was vouched to the invoice and traced to bank receipt.

A sample of year end journal entries were tested for appropriateness and enquiries made of management as to the procedures in place for posting journal entries. During our audit we considered any large, unusual journals or transactions outside the normal course of business which were highlighted as a result of our testing.

The financial statements were reviewed alongside our disclosure checklists to identify any unusual or unexpected relationships or any areas of non-compliance. Discussions were held with management where it was considered additional disclosures were required.

We remained alert to any indications of fraud, material misstatement or non-compliance with laws and regulations throughout the audit including those relating to the financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Other matters

The comparative information for the year ended 30 September 2024 has not been audited. Accordingly, we do not express an opinion on the comparative information.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Richard Minns FCA (Senior Statutory Auditor)

for and on behalf of Johnson Tidsall Limited

Chartered Accountants

& Statutory Auditor

81 Burton Road

Derby

Derbyshire

DE1 1TJ

13 October 2026

Period

1/10/24

to

Year Ended

31/1/26

30/9/24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

432,040

2

432,042

292,320

Charitable activities

6

Cricket programmes & community development

228,891

494,344

723,235

410,413

Other trading activities

4

75,347

-

75,347

36,715

Investment income

5

3,779

-

3,779

2,220

Total

740,057

494,346

1,234,403

741,668

EXPENDITURE ON

Raising funds

7

24,504

-

24,504

13,173

Charitable activities

8

Cricket programmes & community development

711,945

408,289

1,120,234

759,674

Total

736,449

408,289

1,144,738

772,847

NET INCOME/(EXPENDITURE)

3,608

86,057

89,665

(31,179

)

Transfers between funds

19

47,386

(47,386

)

-

-

Net movement in funds

50,994

38,671

89,665

(31,179

)

RECONCILIATION OF FUNDS

Total funds brought forward

107,701

46,482

154,183

185,362

TOTAL FUNDS CARRIED FORWARD

158,695

85,153

243,848

154,183

2026

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

15

22,015

-

22,015

14,386

CURRENT ASSETS

Stocks

16

6,876

-

6,876

8,028

Debtors

17

37,431

-

37,431

76,862

Cash at bank and in hand

98,339

125,169

223,508

103,198

142,646

125,169

267,815

188,088

CREDITORS

Amounts falling due within one year

18

(5,966

)

(40,016

)

(45,982

)

(48,291

)

NET CURRENT ASSETS

136,680

85,153

221,833

139,797

TOTAL ASSETS LESS CURRENT LIABILITIES

158,695

85,153

243,848

154,183

NET ASSETS

158,695

85,153

243,848

154,183

FUNDS

19

Unrestricted funds

158,695

107,701

Restricted funds

85,153

46,482

TOTAL FUNDS

243,848

154,183

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 12 October 2026 and were signed on its behalf by:

R M Blenkinsop - Trustee

Cash flows from operating activities

Cash generated from operations

1

134,862

(43,318

)

Net cash provided by/(used in) operating activities

134,862

(43,318

)

Cash flows from investing activities

Purchase of tangible fixed assets

(18,331

)

(7,888

)

Interest received

3,779

2,220

Net cash used in investing activities

(14,552

)

(5,668

)

Change in cash and cash equivalents in the reporting period

120,310

(48,986

)

Cash and cash equivalents at the beginning of the reporting period

103,198

152,184

Cash and cash equivalents at the end of the reporting period

223,508

103,198

1.	RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Period

1/10/24

to

Year Ended

31/1/26

30/9/24

£

£

Net income/(expenditure) for the reporting period (as per the Statement of Financial Activities)

89,665

(31,179

)

Adjustments for:

Depreciation charges

10,702

8,525

Interest received

(3,779

)

(2,220

)

Decrease in stocks

1,152

6,345

Decrease/(increase) in debtors

39,431

(15,083

)

Decrease in creditors

(2,309

)

(9,706

)

Net cash provided by/(used in) operations

134,862

(43,318

)

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1/10/24

Cash flow

At 31/1/26

£

£

£

Net cash

Cash at bank and in hand

103,198

120,310

223,508

103,198

120,310

223,508

Total

103,198

120,310

223,508

1.	STATUTORY INFORMATION

Derbyshire Cricket Foundation Limited is a charitable organisation, registered in England and Wales. The charity's registered charity number and principal address can be found in the reference and administrative details of the Report of the Trustees.

In order to bring the year end in line with that of the ECB, the year end has been extended to 31 January 2026, making this a 16 month period. As a result comparatives are not directly comparable.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The trustees regularly monitor the charity's reserves policy and risk assessment. Cash flow is monitored on a regular basis and the charity continues to receive funding from external providers, long term agreements are in place with major providers covering periods to 2028. To date, no material uncertainties exist that would affect the preparation of the financial statements on a going concern basis.

Income

Grants, donations, legacies and voluntary income

Income is recognised when the charity has entitlement to the funds, any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably.

Grants, donations, legacies and voluntary income is recognised in full in the Statement of Financial Activities in the year in which the above conditions are satisfied.

Investment Income

Investment income is accounted for in the year in which the charity is entitled to receipt.

Deferred Income

Income received in respect of future periods is treated as deferred income.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Significant judgements and estimates

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if revision only affects that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The following judgements and estimates have been made in the process of applying the charitable company's accounting policies that have had the most significant effect on amounts recognised in the financial statements:

Deferred Income

The charity has deferred income in relation to future training programmes and events. The deferred income is released to the Statement of Financial Activities when the training programme or event takes place.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on cost

Kit & playing equipment

-

33% on cost

Computer equipment

-

33% 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

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is a reasonable assurance that the company will comply with conditions attached to them and the grants will be received using the accrual model.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	DONATIONS AND LEGACIES

Period

1/10/24

to

Year Ended

31/1/26

30/9/24

£

£

Legacies

-

275

Donations & affiliations

36,387

53,168

Corporate sponsorship

9,250

2,800

ECB core funding

386,405

236,077

432,042

292,320

4.	OTHER TRADING ACTIVITIES

Period

1/10/24

to

Year Ended

31/1/26

30/9/24

£

£

Walkathon

-

3,934

Diwali

75,347

32,781

75,347

36,715

5.	INVESTMENT INCOME

Period

1/10/24

to

Year Ended

31/1/26

30/9/24

£

£

Interest receivable - trading

3,779

2,220

6.	INCOME FROM CHARITABLE ACTIVITIES

Period

1/10/24

to

Year Ended

31/1/26

30/9/24

Cricket

programmes

& community

Total

development

activities

£

£

ECB volunteer funding

-

5,624

ECB Womens & Girls

60,513

37,100

ECB CAG

-

43,104

Chance to Shine

197,089

89,469

The Lord Taverners

46,221

29,799

Cricket Activities

413,872

197,031

DCF Access to cricket

5,540

8,286

723,235

410,413

7.	RAISING FUNDS

Raising donations and legacies

Period

1/10/24

to

Year Ended

31/1/26

30/9/24

£

£

Diwali

24,504

13,173