Caseware UK (AP4) 2025.0.111 2025.0.111 Caseware UK (AP4) 2025.0.111 2025.0.111 2026-01-3133333679509634742732722262025-02-01Steven WilliamsSteven Williams2026-01-3163not blankfalse29 06934670 2025-02-01 2026-01-31 06934670 2023-09-01 2025-01-31 06934670 2026-01-31 06934670 2025-01-31 06934670 2025-02-01 06934670 2023-09-01 06934670 c:RegisteredOffice 2025-02-01 2026-01-31 06934670 d:PlantMachinery 2025-02-01 2026-01-31 06934670 d:PlantMachinery 2026-01-31 06934670 d:PlantMachinery 2025-01-31 06934670 d:CurrentFinancialInstruments 2026-01-31 06934670 d:CurrentFinancialInstruments 2025-01-31 06934670 c:FRS102 2025-02-01 2026-01-31 06934670 c:Audited 2025-02-01 2026-01-31 06934670 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 06934670 b:Trustee1 2025-02-01 2026-01-31 06934670 b:Trustee2 2025-02-01 2026-01-31 06934670 b:Trustee3 2025-02-01 2026-01-31 06934670 b:Trustee5 2025-02-01 2026-01-31 06934670 b:Trustee6 2025-02-01 2026-01-31 06934670 b:Trustee8 2025-02-01 2026-01-31 06934670 b:Trustee12 2025-02-01 2026-01-31 06934670 b:Trustee13 2025-02-01 2026-01-31 06934670 b:Trustee14 2025-02-01 2026-01-31 06934670 b:UnrestrictedFundsGeneral 2025-02-01 2026-01-31 06934670 b:UnrestrictedFundsGeneral 2023-09-01 2025-01-31 06934670 b:RestrictedIncomeFunds 2025-02-01 2026-01-31 06934670 b:RestrictedIncomeFunds 2023-09-01 2025-01-31 06934670 b:UnrestrictedFundsGeneral 2026-01-31 06934670 b:UnrestrictedFundsGeneral 2025-01-31 06934670 b:RestrictedIncomeFunds 2026-01-31 06934670 b:RestrictedIncomeFunds 2025-01-31 06934670 b:Activity1 2025-02-01 2026-01-31 06934670 b:Activity1 2023-09-01 2025-01-31 06934670 b:Activity1 b:TotalUnrestrictedFunds 2025-02-01 2026-01-31 06934670 b:Activity1 b:TotalUnrestrictedFunds 2023-09-01 2025-01-31 06934670 b:Activity1 b:TotalRestrictedIncomeFunds 2025-02-01 2026-01-31 06934670 b:Activity1 b:TotalRestrictedIncomeFunds 2023-09-01 2025-01-31 06934670 b:Activity2 2025-02-01 2026-01-31 06934670 b:Activity2 2023-09-01 2025-01-31 06934670 b:Activity2 b:TotalUnrestrictedFunds 2025-02-01 2026-01-31 06934670 b:Activity2 b:TotalUnrestrictedFunds 2023-09-01 2025-01-31 06934670 b:Activity2 b:TotalRestrictedIncomeFunds 2025-02-01 2026-01-31 06934670 b:Activity2 b:TotalRestrictedIncomeFunds 2023-09-01 2025-01-31 06934670 b:Activity3 2023-09-01 2025-01-31 06934670 b:Activity3 b:TotalUnrestrictedFunds 2023-09-01 2025-01-31 06934670 b:Activity3 b:TotalRestrictedIncomeFunds 2023-09-01 2025-01-31 06934670 b:Activity4 2025-02-01 2026-01-31 06934670 b:Activity4 b:TotalUnrestrictedFunds 2025-02-01 2026-01-31 06934670 b:Activity4 b:TotalRestrictedIncomeFunds 2025-02-01 2026-01-31 06934670 b:TotalUnrestrictedFunds 2025-02-01 2026-01-31 06934670 b:TotalRestrictedIncomeFunds 2025-02-01 2026-01-31 06934670 b:TotalUnrestrictedFunds 2026-01-31 06934670 b:TotalUnrestrictedFunds 2025-01-31 06934670 b:TotalRestrictedIncomeFunds 2026-01-31 06934670 b:TotalRestrictedIncomeFunds 2025-01-31 06934670 c:FullAccounts 2025-02-01 2026-01-31 iso4217:GBP xbrli:pure
Registered number: 06934670
Charity number: 1130878




THE YORKSHIRE CRICKET FOUNDATION
(A Company Limited by Guarantee)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

 
THE YORKSHIRE CRICKET FOUNDATION
 
(A Company Limited by Guarantee)
 

CONTENTS



Page
Reference and Administrative Details of the Company, its Trustees and Advisers
 
1
Trustees' Report
 
2 - 7
Independent Auditors' Report on the Financial Statements
 
8 - 11
Statement of Financial Activities
 
12
Balance Sheet
 
13 - 14
Statement of Cash Flows
 
15
Notes to the Financial Statements
 
16 - 35

 
THE YORKSHIRE CRICKET FOUNDATION
 
(A Company Limited by Guarantee)
 

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 JANUARY 2026


Trustees
C Douglas, Chair (appointed 19 February 2026)
R Burton, Trustee (appointed 1 July 2025)
J Clarke, Trustee
J Ellison, Trustee
S Hartley, Trustee
V Rehal, Trustee (appointed 1 July 2025)
A Garrard (appointed 13 August 2026)
D Muzawazi (appointed 13 August 2026)
C De'Biase (appointed 14 May 2026)

Company registered number
06934670

Charity registered number
1130878

Registered office
Headingley Cricket Ground
Kirkstall Lane
Leeds
LS6 3DP

Independent auditors
Armstrong Watson Audit Limited
Chartered Accountants & Statutory Auditor
Third Floor
10 South Parade
Leeds
LS1 5QS

Page 1

 
THE YORKSHIRE CRICKET FOUNDATION
 
(A Company Limited by Guarantee)
 
  
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 JANUARY 2026

The Trustees present their report and the audited financial statements of the Yorkshire Cricket Foundation (“the Charitable Company") for the period ended 31 January 2026. The financial statements have been prepared in accordance with the accounting policies set out in Notes 1 and 2 to the accounts and comply with the Charitable Company’s Trust Deed and all applicable legislation and guidance.
 

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Articles of Association 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).
The Trustees are pleased to report that the direction, prospects and impact of the Yorkshire Cricket Foundation (YCF) is continuing to strengthen and grow. This is driven by several key events that have happened since January 2025.
Most notably, the merger of the Yorkshire Cricket Foundation with the Yorkshire Cricket Board (YCB) on 1 July 2025. This has created a unified organisation overseeing both community cricket programmes and club cricket across Yorkshire. This integration enables a holistic support structure that spans from primary schools and junior clubs to senior groups and walking cricket.
The newly merged entity is led by a Board of Trustees, comprising some of the pre-existing YCF Trustees and YCB Directors. This diverse board brings a wealth of experience and expertise from both the charity and cricket sectors, offering strategic and operational guidance.
Additionally, the appointment of a new Managing Director introduces focused leadership and day-to-day management. Their role is pivotal in guiding staff, implementing strategic goals, and ensuring the smooth operation of cricket initiatives across the county.
 

Structure, Governance and Management
 

The trustees who served in the year and to the date of approval of the financial statements were:
 

C Douglas (appointed 19 February 2026)
J Ellison (Appointed 14 June 2024)
S Hartley (Appointed 14 June 2024)
J Jackson (Appointed 16 December 2022, resigned 26 June 2026)
J Clarke (Appointed 16 December 2022)
A J Birkinshaw (Appointed 1 July 2025, resigned 14 May 2026)
R L Burton (Appointed 1 July 2025)
I Cotterhill (Appointed 1 July 2025, resigned 19 February 2026)
P Malik (Appointed 1 July 2025, resigned 12 October 2026)
V Rehal (Appointed 1 July 2025)
R Hodson (Resigned 1 July 2025)
 
Page 2

 
THE YORKSHIRE CRICKET FOUNDATION
 
(A Company Limited by Guarantee)
 
Structure, Governance and Management (continued)


Governing Document
The Charity is structured as a charitable trust governed by a Trust Deed dated 29 May 2009 and subsequently amended on various occasions, most recently July 2025; it is a charity registered by the Charity Commission, number 1130878, operating from the registered office shown above.
The Yorkshire Cricket Foundation is a company limited by guarantee and is governed by its own Memorandum and Articles of Association which were signed on 23 July 2009.
Governance and Management
The Charitable Company is governed by the Trustees who hold regular meetings. Decisions are taken at meetings when a quorum is present (as laid out in the Articles of Association) and in the period in question all meetings were quorate. Decisions may also be taken without a meeting on a unanimous basis through written resolution or other communication between the Trustees.
The day-to-day management of the affairs of the Charitable Company is delegated to the Management Team of the Charitable Company.
Appointment and governance principles of Trustees
The Charitable Company may appoint new or additional Trustees by resolution at a properly constituted meeting and subject to appropriate checks having been undertaken.
The Trustees who have served during the year are set out on page 1. All Trustees give of their time freely and no Trustee may receive any remuneration or other benefit in money or money’s worth from the Charity, although there is provision for some expenses to be claimed in line with the expenses policy. On appointment, all new Trustees receive information and training as appropriate to ensure that they are familiar with all aspects of the Charity including its finances and objectives.
The Trustees have regard to the principles of the Charity Governance Code and applied these to the operation of the Charitable Company throughout the period.
A maximum of 12 Trustees may be appointed, with no more than two being, directors or officers of the Yorkshire County Cricket Club. Trustees shall serve for a three-year term and may serve for a maximum of three terms except in exceptional circumstances, where Trustees must be reappointed on an annual basis. The Trustees shall appoint one of themselves to be Chair. The Chair shall hold office until they shall cease to be a Trustee or for such shorter period as the Trustees may decide.
Purpose and Objectives
The purpose of the Charitable Company, as per its Constitution, is for the promotion of community participation in healthy recreation, by the provision of facilities for the playing of cricket. The Yorkshire Cricket Foundation is the official charity and community arm of Yorkshire County Cricket Club and works with local partners to transform the lives of people in our region for the better, through the power of cricket.
The Charitable Company has delivered against this purpose in several ways, some of which are referred to briefly in this report, but which will be laid out in full in the Annual Report, which will be published on the Foundation website when available.
 
Page 3

 
THE YORKSHIRE CRICKET FOUNDATION
 
(A Company Limited by Guarantee)
 
Structure, Governance and Management (continued)


Remuneration Policy
The Board of Trustees determines the remuneration policy of the employees. The pay structure for all employees and the level of any annual cost of living increase, considers appropriate benchmarks and prevailing inflation rates.
 

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
 


 

Financial review
 

During the period, the Charitable Company received income of £2,509,991 and total expenditure was £1,618,023, resulting in a net surplus of £891,968. At the period end 31 January 2026, the Charitable Company held unrestricted funds balance of £974,933 and restricted funds balance of £115,809 as set out in Notes 15 and 16. The Charitable Company works with a number of key stakeholders who provide core restricted funding; these include the ECB and the Lord's Taverners.
 

Community Cricket Delivery
The following are examples of activity that fulfils the purpose and delivers on the objectives of the Charitable Company. More than 36,000 participants took part in more than 40 projects. Further details and other activities are available in the Annual Report.
The following are examples of activity that fulfilled the purpose and delivered against the objectives of the Charitable Company during 2025. Through targeted community programmes, YCF created accessible opportunities for children, young people and adults from communities that face barriers to participation. Further details and examples of our work are available in the Annual Report.
The ACE Programme
The ACE Programme engages young people of African and Caribbean heritage and supports the wider game to reconnect Black communities with cricket. During 2025, YCF continued to deliver activity through schools, community hubs and development opportunities. These provided young people with regular coaching, mentoring and opportunities to continue participating and develop their cricket.
Chance to Shine Street
Chance to Shine Street provides free and accessible cricket for young people aged 8 to 24 from underserved communities. During 2025, YCF delivered 13 Street projects in diverse and deprived communities across Yorkshire.
The clubs ran after school and at weekends, providing regular cricket sessions, informal matches and opportunities for young people to develop cricket and life skills while making new friends. Participants did not need any previous cricket experience or their own equipment. The programme also included sessions specifically for girls and young women.
 
Page 4

 
THE YORKSHIRE CRICKET FOUNDATION
 
(A Company Limited by Guarantee)
 
Financial review (continued)

Super 1s
The Lord’s Taverners Super 1s programme gives young people aged 12 to 25 with disabilities the opportunity to play cricket regularly. During 2025, community hubs across Yorkshire provided free and inclusive coaching, opportunities to compete with peers and the benefits of sport and an active lifestyle.
The programme supported young people to develop their confidence, independence and skills both on and off the pitch. It focused on what participants could achieve and supported them to realise their potential and become positive role models for their peers.
Cricket Cities
Cricket Cities was a key part of YCF’s community work during 2025. The programme used a locally informed approach to engage Black and South Asian communities, faith organisations, women and girls, and people who had not previously taken part in cricket.
Working alongside trusted community groups and local partners, YCF delivered introductory sessions, regular community activity and local events. Activity was shaped around the needs of each place, while volunteers and community organisations were supported to develop the skills and confidence needed to sustain activity within their communities.
Cric-Kit
The Cric-Kit recycling programme continued to help remove the cost of clothing and equipment as a barrier to participation. Through the donation, recycling and reuse of cricket clothing and equipment, the programme supported people of all ages to access the items needed to take part.
Cric-Kit hubs at Headingley, Bradford and Sheffield provided convenient collection and redistribution points for donated clothing and equipment, supporting both inclusion and environmental sustainability.
Chance to Shine – Primary School
Funded by Chance to Shine, this programme engages primary school children, with a focus on schools in areas of deprivation. In the 2025/26 school year, we delivered 36 hours of coaching in each of 75 schools, over 60% of which have more than 25% of pupils eligible for free school meals, and a further 96 schools received 6 hours of coaching. In total, the programme reached over 17,300 students split evenly between boys and girls (50/50), including 3,300+ from ethnically diverse backgrounds and 2,300+ with SEND.
Cricket Clubs and Leagues Support
Yorkshire entered 2025 with 526 accredited and affiliated clubs, reflecting strong alignment with ECB governance and safeguarding standards and driven by major regional strength in West Yorkshire (50%), followed by North (24%), South (15%) and East (9%), with five clubs pending regional classification. More than 90% of clubs now hold Safe Hands or Clubmark status, 120+ run women’s or girls’ teams, and All Stars/Dynamos operate in 70% of clubs, supported by consistent CSO led safeguarding and volunteer development. With affiliation now embedded in league governance, the Foundation’s 2026 priorities focus on a unified club league data dashboard, targeted mentoring for clubs progressing to full accreditation, shared governance and facility development frameworks, and embedding ECB Thriving Clubs and Connected Leagues principles to sustain Yorkshire’s increasingly collaborative and mature cricket ecosystem.
 
Page 5

 
THE YORKSHIRE CRICKET FOUNDATION
 
(A Company Limited by Guarantee)
 
Financial review (continued)

Financial policies
Risk management
The Trustees have, within the period under review, assessed the risks that the Charitable Company faced, and took action where appropriate to minimize those risks. This included, for example, reducing fixed costs where appropriate and appointing a Safeguarding lead Trustee. The Board has established a Finance, Audit and Risk Sub-Committee and this will continue to monitor and re-consider the risks the Charitable Company is exposed to during the coming period, reporting to the Board on a regular basis, as does the Safeguarding lead.
Going concern
After consideration and review, the Trustees have a reasonable expectation that the Charitable Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
Reserves policy
The Trustees recognise that the Charitable Company needs to build an appropriate level of unrestricted reserves in order to meet unforeseen adverse financial circumstances. The Trustees will therefore take this into account when the Charitable Company approves its annual budget to ensure that adequate reserves are set aside over forthcoming financial periods, commensurate with its projected level of financial activity.
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). Free reserves at the period end were £1,076,392.
 

 

Statement of Trustees' responsibilities
 

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' 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. Under company law, the Trustees 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 its incoming resources and application of resources, including its income and expenditure, 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 of the Charities SORP (FRS 102);
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards (FRS 102) 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 Company will continue in business.


The Trustees 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.


Page 6

 
THE YORKSHIRE CRICKET FOUNDATION
 
(A Company Limited by Guarantee)
 
Disclosure of information to auditors
 

Each of the persons who are Trustees at the time when this Trustees' Report is approved has confirmed that:

∙so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and
∙that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information.
 

Auditors
 

The auditors, Armstrong Watson Audit Limited, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.
 

 

Approved by order of the members of the board of Trustees and signed on their behalf by:



................................................
C Douglas
Chair of the Board of Trustees
Date: 29 October 2026
Page 7

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE YORKSHIRE CRICKET FOUNDATION
 

Opinion


We have audited the financial statements of The Yorkshire Cricket Foundation (the 'charitable company') for the year ended 31 January 2026 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows 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).
 

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 year 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 United Kingdom, including the Financial Reporting Council'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.


Page 8

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE YORKSHIRE CRICKET FOUNDATION (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The Trustees are responsible for the other information contained within the Annual Report. 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. 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 course of 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.
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 Trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements.
∙the Trustees' report 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 Company and its environment obtained in the course of
the audit, we have not identified material misstatements in the Trustees' Report.
 
We have nothing to report in respect of the following matters in relation to which 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
∙we have not received all the information and explanations we require for our audit.
 

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.


Page 9

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE YORKSHIRE CRICKET FOUNDATION (CONTINUED)


Auditors' 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 an Auditors' Report 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.


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:

∙We obtained an understanding of laws and regulations that affect the company, focusing on those that had a direct effect on the financial statements or that had a fundamental effect on its operations. Key laws and regulations that we identified included the UK Companies Act, UK Charities Act tax legislation and occupational health and employment legislation.
 
∙We enquired of the directors, reviewed correspondence with HMRC and reviewed directors meeting minutes for evidence of non-compliance with relevant laws and regulations. We also reviewed controls the directors have in place to ensure compliance.
 
∙We gained an understanding of the controls that the directors have in place to prevent and detect fraud. We enquired of the directors about any incidences of fraud that had taken place during the accounting period.
 
∙The risk of fraud and non-compliance with laws and regulations was discussed within the audit team and tests were planned and performed to address these risks. We identified the potential for fraud in the following areas: revenue recognition and management override of controls.
 
∙We reviewed financial statements disclosures and tested to supporting documentation to assess compliance with relevant laws and regulations discussed above.
 
∙We enquired of the directors and third-party advisors about actual and potential litigation and claims.
 
∙We performed analytical procedures to identify any unusual or unexpected relationships that might indicate risks of material misstatement due to fraud.
 
∙In addressing the risk of fraud due to management override of internal controls we tested the appropriateness of journal entries and assessed whether the judgements made in making accounting estimates were indicative of a potential bias.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
 
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 Auditors' Report.

Page 10

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE YORKSHIRE CRICKET FOUNDATION (CONTINUED)


Use of our report
 

This report is made solely to the charitable company's members, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. 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 its members, as a body, for our audit work, for this report, or for the opinions we have formed.





Steven Williams (Senior Statutory Auditor)
for and on behalf of
  
Armstrong Watson Audit Limited
Chartered Accountants & Statutory Auditor
Leeds

30 October 2026





Page 11

 
THE YORKSHIRE CRICKET FOUNDATION
 
(A Company Limited by Guarantee)


 
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 JANUARY 2026


Unrestricted funds
31 January
2026
Restricted funds
31 January
2026
Total
funds
31 January
2026
Total
funds
17 months ended
31 January
2025
Note
        £
        £
        £
        £

Income from:







Donations and legacies

4

1,016,177

1,397

1,017,574

522,284
 
Charitable activities

5

936,865

555,552

1,492,417

53,023
 
Total income
1,953,042
556,949
2,509,991
575,307
Expenditure on:







Charitable activities

6

964,645

653,378

1,618,023

693,085
 
Total expenditure
964,645
653,378
1,618,023
693,085

Amounts written-off

  

-

-

-

134,636
 
Net income/(expenditure)

  

988,397

(96,429)

891,968

16,858
 
Transfers between funds

 16 

(101,126)

101,126

-

-
 
Net movement in funds
  
887,271
4,697
891,968
16,858

Reconciliation of funds:

  





Total funds brought forward

  

87,662

111,112

198,774

181,916
 
Net movement in funds

  

887,271

4,697

891,968

16,858
 
Total funds carried forward
  
974,933
115,809
1,090,742
198,774

The Statement of Financial Activities includes all gains and losses recognised in the year.
Included in the total donations figure is a donation for £862,327 relating to the transfer of the trade and assets of Yorkshire Cricket Board.

The notes on pages 16 to 35 form part of these financial statements.

Page 12

 
THE YORKSHIRE CRICKET FOUNDATION
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 06934670


 
BALANCE SHEET
AS AT 31 JANUARY 2026


2026
2025
Note
£
£

Fixed assets
  

Tangible assets
 12 
14,349
-

Investments
 13 
1
1

  
14,350
1

Current assets
  

Debtors
 14 
217,704
13,824

Cash at bank and in hand
  
1,160,880
221,217

  
1,378,584
235,041

Current liabilities
  

Creditors: amounts falling due within one year
 15 
(302,192)
(36,268)

Net current assets 
  
 
 
1,076,392
 
 
198,773

Total net assets 
  
1,090,742
198,774


Charity funds
  

Restricted funds
 16 
115,809
111,112

Unrestricted funds
 16 
974,933
87,662

Total funds
  
1,090,742
198,774

Page 13

 
THE YORKSHIRE CRICKET FOUNDATION
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 06934670


 
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2026

The Trustees acknowledge their responsibilities for complying with the requirements of the Charities Act 2011 and Companies Act 2006 with respect to accounting records and preparation of financial statements.

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

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:




................................................
C Douglas
Chair of the Board of Trustees
Date: 29 October 2026

The notes on pages 16 to 35 form part of these financial statements.

Page 14

 
THE YORKSHIRE CRICKET FOUNDATION
 
(A Company Limited by Guarantee)


 
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 JANUARY 2026

31 January
17 months ended
31 January
2026
2025
£
£

Cash flows from operating activities

Net cash used in operating activities (note 19)

(169,135)
42,648

Cash flows from investing activities

Purchase of tangible assets
(10,091)
-

Donation of tangible fixed assets
16,587
-

Interest receivable
5,288
-

Donation of cash from Yorkshire Cricket Board
1,097,014
-

Net cash provided by investing activities

1,108,798
-

Change in cash and cash equivalents in the year
 
939,663
 
42,648

Cash and cash equivalents at the beginning of the year
221,217
178,569

Cash and cash equivalents at the end of the year
1,160,880
221,217

The notes on pages 16 to 35 form part of these financial statements

Page 15

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

1.


General information

The Yorkshire Cricket Foundation is a Company Limited by Guarantee and is also a registered charity. The registered office is Headingley Cricket Ground, Kirkstall Lane, Leeds, LS6 3DP. The registered charity number is 1130878 and its company number is 06934670.
Each member of the company has undertaken to contribute such amount as may be required not exceeding £1 to the assets of the Charitable Company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
The charitable company has presented the comparative figures within the accounts for an extended period of the 17 month period to 31 January 2025. Therefore, the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.


2.Accounting policies

  
2.1

Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Yorkshire Cricket Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

  
2.2

Going concern

After consideration and review, the Trustees have a reasonable expectation that the Charitable Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Page 16

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

  
2.3

Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Company has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Company, can be reliably measured.

Grants are included in the Statement of Financial Activities when all of the following conditions are satisfied:
 
∙the amount of revenue can be measured reliably;
∙it is probable that the Company will receive the consideration due under the contract;
∙there is a legal right or control over the grant funds.

The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Page 17

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

  
2.4

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

 
2.5

Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. 

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
33%

  
2.6

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

  
2.7

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 18

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)


2.8

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

  
2.9

Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

  
2.10

Pensions

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

  
2.11

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.


3.


Estimates and judgements

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Critical accounting estimates and assumptions:
The Company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below. 
Legacy income recognition
Legacy income is recognised when entitlement has been established, receipt of the income is probable and the amount can be measured reliably. In assessing probability, consideration is given to factors including whether probate has been granted and whether the executors have confirmed that sufficient assets exist within the estate to settle the legacy.
 
Page 19

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)


Basis of accounting for the transfer in of YCB assets and liabilities 
The transfer of assets and liabilities from Yorkshire Cricket Board (YCB) to The Yorkshire Cricket Foundation (YCF) required consideration of whether the transaction met the criteria for charity merger accounting. A charity merger typically arises where two or more charities combine for the mutual sharing of risks and benefits, with no party obtaining control over another or otherwise being dominant. Where these criteria are not met, the transfer is accounted for as a donation of net assets from one charity to another.
Management assessed the relevant facts and circumstances and concluded that the criteria for merger accounting had not been met. Although there was significant commonality in board membership and charitable activities, YCB was considered to be the dominant party in the ongoing operations. Accordingly, the transfer has been accounted for as a donation of net assets rather than as a charity merger.

Page 20

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

4.

Income from donations and legacies




Unrestricted funds
31 January
2026
Restricted funds
31 January
2026
Total
funds
31 January
2026
        £
        £
        £
 



Donations and legacies

153,850

1,397

155,247

Donation from Yorkshire Cricket Board

862,327

-

862,327



1,016,177
1,397
1,017,574




Unrestricted funds
17 months ended
31 January
2025
Restricted funds
17 months ended
31 January
2025
Total
funds
17 months ended
31 January
2025
        £
        £
        £



Donations

109,339

-

109,339

Grants

42,108

370,837

412,945



151,447
370,837
522,284

Included in the total donations figure is a donation for £862,327 relating to the transfer of the trade and assets of Yorkshire Cricket Board.


5.

Income from charitable activities




Unrestricted funds
31 January
2026
Restricted funds
31 January
2026
Total
funds
31 January
2026
        £
        £
        £




Positively Impact Lives and Communities

110,005

541,952

651,957

Grow the Game

826,860

13,600

840,460



936,865
555,552
1,492,417

Page 21

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

5.Income from charitable activities (continued)



Unrestricted funds
17 months ended
31 January
2025
Total
funds
17 months ended
31 January
2025
        £
        £



Educational initiatives

53,023

53,023



6.

Analysis of expenditure on charitable activities


Summary by fund type




Unrestricted funds
31 January
2026
Restricted funds
31 January
2026
Total
31 January
2026
        £
        £
        £




Positively Impact Lives and Communities

309,448

641,627

951,075

Grow the Game

655,197

11,751

666,948



964,645
653,378
1,618,023




Unrestricted funds
17 months ended
31 January
2025
Restricted funds
17 months ended
31 January
2025
Total
17 months ended
31 January
2025
        £
        £
        £




Provision and promotion of facilities

207,311

357,470

564,781

Education - young people

41,408

26,366

67,774

Education 
history and
heritage

42,531

17,999

60,530



291,250
401,835
693,085

Page 22

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

7.

Analysis of expenditure by activities




Activities undertaken directly
31 January
2026
Support costs
31 January
2026
Total
funds
31 January
2026
        £
        £
        £




Positively Impact Lives and Communities

674,937

276,138

951,075

Grow the Game

390,810

276,138

666,948



1,065,747
552,276
1,618,023





Activities undertaken directly
17 months ended
31 January
2025
Support costs
17 months ended
31 January
2025
Total
funds
17 months ended
31 January
2025
        £
        £
        £




Provision and promotion of facilities

70,759

494,022

564,781

Education - young people

40,402

27,372

67,774

Education 
history and
heritage

33,158

27,372

60,530



144,319
548,766
693,085


Page 23

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

7.Analysis of expenditure by activities (continued)

Analysis of support costs





Community Cricket Delivery
31 January
2026
Cricket Clubs and Leagues Support
31 January
2026
Other support costs
31 January
2026
Total
funds
31 January
2026
        £
        £
        £
        £





Funding awards

6,143

6,143

-

12,286

Other costs

30,020

30,020

-

60,040

Promotional material

2,270

2,270

-

4,540

Insurance 

1,079

1,079

-

2,158

Payroll and office support costs

234,430

234,430

-

468,860

Events

418

418

-

836

Educational Initiatives

1,778

1,778

-

3,556



276,138
276,138
-
552,276





Provision and promotion of facilities
17 months ended
31 January
2025
Education - young people
17 months ended
31 January
2025
Education 
history and
heritage
17 months ended
31 January
2025
Total
funds
17 months ended
31 January
2025
        £
        £
        £
        £





Payroll and office support costs

471,885

26,143

26,143

524,171

Other costs

22,020

1,223

1,223

24,466

Promotional material

117

6

6

129



494,022
27,372
27,372
548,766

These costs have been allocated on an equal basis over each of the activities of the Charitable Company in the current and prior periods.

Page 24

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

8.

Auditors' remuneration

31 January
17 months ended
31 January
2026
2025
£
£

Fees payable to the Company's auditor for the audit of the Company's annual accounts
11,750
10,945


9.



Staff costs


31 January
17 months ended
31 January
2026
2025
£
£


Wages and salaries
816,786
417,285

Social security costs
302,782
33,729

Contribution to defined contribution pension schemes
74,171
26,690

1,193,739
477,704

The average number of persons employed by the Company during the year was as follows:


31 January
17 months ended
31 January
2026
2025

No.
No.


Employees
63
29

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:


31 January
2026

No.


In the band £60,001 - £70,000
1

No employees met this threshold in the prior period.

Page 25

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

10.


Trustees' remuneration and expenses

The board of Trustees of the Charitable Company are also the directors under company law. Key management personnel comprises the trustees and the senior leadership team.

During the year, no key management personnel received any remuneration or other benefits (2025 - £NIL).

During the year ended 31 January 2026, £665 Trustee expenses have been incurred (2025 - £140).


11.


Taxation

The charitable company is exempt from taxation on its activities because all its income is applied for charitable purposes.







12.


Tangible fixed assets




Plant and machinery

£


Cost or valuation

Additions
10,091

Donated assets on transfer in of Yorkshire Cricket Board
16,587


At 31 January 2026

26,678


Depreciation

Charge for the year
12,329


At 31 January 2026

12,329


Net book value


At 31 January 2026
14,349


At 31 January 2025
-

Page 26

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

13.


Investments





Investments

£



Cost or valuation



At 1 February 2025
1



At 31 January 2026

1




Net book value




At 31 January 2026
1



At 31 January 2025
1

The charitable activity has a one third £1 guarantee to Park Avenue Bradford Limited, a company limited by guarantee with no share capital, company number 10754974 registered at Headingley Cricket Ground, Leeds, West Yorkshire, LS6 3DP. This company operates the cricket ground and indoor cricket dome at Park Avenue, Bradford.


14.



Debtors


2026
2025
£
£


Due within one year

Trade debtors
77,898
7,390

Other debtors
37,809
-

Prepayments and accrued income
101,997
6,434

217,704
13,824

Page 27

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

15.



Creditors: Amounts falling due within one year


2026
2025
£
£


Other taxation and social security
-
4,578

Trade creditors
83,769
10,793

Other creditors
85,581
1,527

Accruals and deferred income
132,842
19,370

302,192
36,268

2026
2025
£
£


Deferred income at 1 February 2025
-
8,882

Resources deferred during the year
131,744
-

Amounts released from previous periods
-
(8,882)

131,744
-

Page 28

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

16.

Statement of funds


Statement of funds - current year

Balance at 1 February 2025
£
Income
£
Expenditure
£
Transfers in/out
£
Balance at 31 January 2026
£

Unrestricted funds






General Funds 

87,662

1,953,042

(964,645)

(101,126)

974,933
 

Restricted funds







Bradford MDC Heritage Project

1,133

-

-

-

1,133
 
Chance 2 Shine

-

146,361

(171,383)

48,400

23,378
 
Cricket Cities

34,253

111,833

(195,923)

51,411

1,574
 
Dynamos Schools

-

-

(150)

150

-
 
EDI Distribution Fund

-

10,000

(10,000)

-

-
 
Enjoy Cricket

25,529

51,026

(53,232)

-

23,323
 
Kevin Armitage Scholarship Fund

4,000

-

-

-

4,000
 
Lords Taverners Wicketz Project

24,814

56,091

(47,310)

-

33,595
 
Lord Taverners - Super 1s

-

42,275

(42,186)

-

89
 
M Barker Legacy Funds

14,406

-

-

-

14,406
 
MCC Foundation

-

5,713

(5,713)

-

-
 
The ACE Project

6,977

45,000

(39,655)

-

12,322
 
Women and Girls

-

88,650

(87,826)

1,165

1,989
 



111,112
556,949
(653,378)
101,126
115,809

Total of funds


198,774
2,509,991
(1,618,023)
-
1,090,742

Page 29

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

16.

Statement of funds (continued)



Statement of funds - prior year

Balance at
1 September 2023
£
Income
£
Expenditure
£
Balance at
31 January 2025
£

Unrestricted funds





General Funds 

39,806

204,470

(156,614)

87,662
 


Restricted funds






M Barker Legacy Funds

14,406

-

-

14,406
 
Charitable Youth 
Trust - Enjoy
 Cricket

2,000

68,968

(45,439)

25,529
 
Kevin Armitage Scholarship Fund

4,000

-

-

4,000
 
South Asian Project

96,488

149,108

(211,343)

34,253
 
Lords Taverners Wicketz Project

-

111,598

(86,784)

24,814
 
The ACE Project

15,716

41,163

(49,902)

6,977
 
Bradford MDC Heritage Project

9,500

-

(8,367)

1,133
 



142,110
370,837
(401,835)
111,112


Total of funds


181,916
575,307
(558,449)
198,774

Page 30

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

16.

Statement of funds (continued)

Purpose of funds:
The M Barker legacy funds relate to a £20,000 legacy from M Barker, received in 2010. The funds are restricted as follows; £10,000 to provide an annual £250 award and trophy to the most improved player within the under 14 age group, as proposed by the county age group coaches; and £10,000 to award small grants (currently limited to £250) to help towards the cost of travel, kit and equipment, coaching etc. for promising young players who are in need of specific financial support to sponsorship awards are reviewed on a case-by-case basis by the Board of Trustees.
The Charitable Youth Trust Enjoy Cricket Fund is to fund a scheme run by the Yorkshire Cricket Foundation with the aim to get young people playing cricket in the school holidays. Cricket Club apply to the Foundation for funding to run an enjoy cricket scheme and this is to cover the costs of the centre administrators, coaches and printing costs.
Kevin Armitage Scholarship Fund may be used to contribute £1,500 a year towards the costs of one of the YCCC Academy players going overseas to play cricket during the winter.
The Lord's Taverners Wicketz project is a community cricket programme targeting young people aged 8-16 living in areas of deprivation and hard-to-reach groups without access to sporting opportunities and the benefits sport can bring. By establishing sustainable community cricket hubs, we provide year-round weekly cricket sessions with a focus on developing crucial life skills.
The ACE Programme is a project to broaden the outreach of cricket and allow inner city children, who would not have access previously, the opportunity to try something new and build on their athletic skills. 
The Bradford MDC Heritage Project is a scheme that aims to improve historic buildings, contributing to the quality of the townscape, which should increase property values and encourage further business investment in the area.
The MCC Foundation is funding for cricket hubs and competitions for state-educated pupils.
The Women and Girls Scheme is delivered with the aim of providing women and girls in Yorkshire with a wide range of cricket opportunities and choices, ensuring that everyone has the chance to enjoy the game, develop their potential and be a part of an inclusive cricket community. Included in Womens and Girls is the Women's World Cup 2026 fund and Metro Bank Girls. The Women’s World Cup 2026 fund is deployed with the aim of using the 2026 Women’s World Cup in England as a catalyst for growth and advancement of women’s cricket whilst also providing opportunities during the World Cup for the tournament to be watched, enjoyed and celebrated. The Metro Bank Girls in Cricket Fund is deployed with the objective of providing opportunities to support and nurture coaching girls in club cricket
The EDI Distribution Fund is to promote Equality, Diversity and Inclusion (EDI) at all levels of the game, working towards making cricket the most inclusive team sport and ensuring that the game of cricket is welcoming to all.
The Dynamos funding is deployed to get young people, aged between 8 & 11 into cricket, it is a follow on from the ECB’s All Stars Cricket Programme.
The Lord Taverners Super 1’s and SEND programmes provide free, inclusive cricket opportunities for young people with disabilities, focusing on confidence, independence, teamwork, and community engagement.
Chance 2 Shine is funding to deliver cricket projects, programmes and events in primary, secondary schools and in the community.
Cricket Cities strategic funding is designed to support ethnically diverse communities in recreational cricket and make cricket a more inclusive sport. The areas where the funding is deployed are Leeds, Bradford and Kirklees.

Page 31

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

17.

Summary of funds


Summary of funds - current year

Balance at 1 February 2025
£
 
Income
£
 
Expenditure
£
 
Transfers in/out
£
 
Balance at 31 January 2026
£
 
General funds

87,662

1,953,042

(964,645)

(101,126)

974,933
 
Restricted funds

111,112

556,949

(653,378)

101,126

115,809
 


198,774
2,509,991
(1,618,023)
-
1,090,742


Summary of funds - prior year

Balance at
1 September 2023
£
 
Income
£
 
Expenditure
£
 
Balance at
31 January 2025
£
 
General funds

39,806

204,470

(156,614)

87,662
 
Restricted funds

142,110

370,837

(401,835)

111,112
 


181,916
575,307
(558,449)
198,774


18.


Analysis of net assets between funds

Analysis of net assets between funds - current year


Unrestricted funds
Restricted funds
Total funds
2026
2026
2026
£
£
£


Tangible fixed assets
14,349
-
14,349

Fixed asset investments
1
-
1

Current assets
1,262,775
115,809
1,378,584

Creditors due within one year
(302,192)
-
(302,192)

Total
974,933
115,809
1,090,742

Page 32

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

Analysis of net assets between funds - prior year


Unrestricted funds
Restricted funds
Total funds
2025
2025
2025
£
£
£


Fixed asset investments
1
-
1

Current assets
123,929
111,112
235,041

Creditors due within one year
(36,268)
-
(36,268)

Total
87,662
111,112
198,774


19.



Reconciliation of net movement in funds to net cash flow from operating activities


17 months ended
2026
2025
£
£

Net income for the year (as per Statement of Financial Activities)



891,968

16,858

Adjustments for:

Depreciation charges
12,329
-

Donation from Yorkshire Cricket Board
(862,327)
-

Interest receivable
(5,288)
-

(Increase)/decrease in debtors
(166,575)
194,540

Decrease in creditors
(39,242)
(168,750)

Net cash provided by/(used in) operating activities
(169,135)
42,648



20.



Analysis of cash and cash equivalents


2026
2025
£
£

Cash in hand
1,160,880
221,217

Total cash and cash equivalents
1,160,880
221,217

Page 33

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

21.



Analysis of changes in net debt





At 1 February 2025
Cash flows
At 31 January 2026
£
£

£

Cash at bank and in hand

221,217

939,663

1,160,880


221,217
939,663
1,160,880


22.


Contingent asset

The Charity has received notification of a legacy donation totalling approximately £100,000, which had not been received at the year end.  In the opinion of the Trustees, the conditions for recognising the donation as income under the Charity SORP had not been met at 31 January 2026 and, therefore, the donation was not recognised in the period. It is expected that the donation will be recognised as income in the financial statements for the year ending 31 January 2027.


23.


Pension commitments

The total employer contributions during the period amounted to £74,171 (2025: £26,690). The total pension creditor at 31 January 2026, including both employees and employers pension contributions, was £10,278 (2025: £1,527). 


24.


Related party transactions

Income
Income
Expenditure
Expenditure
2026
2025
2026
2025
£
£
£
£


Yorkshire County Cricket Club Limited
29,090
2,053
61,481
69,373

Park Avenue Bradford Limited
-
-
4,345
6,440

Yorkshire Cricket Board
-
-
496
-

29,090
2,053
66,322
75,813

Debtor
Creditor
Creditor
2026
2026
2025
£
£
£


Yorkshire County Cricket Club Limited
8,255
4,568
-

Park Avenue Bradford Limited
-
100
4,370

Yorkshire Cricket Board
-
-
-

8,255
4,668
4,370

Page 34

 
THE YORKSHIRE CRICKET FOUNDATION

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
Yorkshire County Cricket Club Limited, Yorkshire Cricket Board and the Yorkshire County Cricket Club Charitable Youth Trust are considered to be related parties due to the fact that they have directors in common.
Park Avenue Bradford Limited is considered a related party as the Charitable Company, Yorkshire County Cricket Club Limited and Yorkshire Cricket Board are all members of Park Avenue Bradford Limited.
During the prior period, the Charitable Company transferred the trade and assets of its associated undertakings Pro Coach Yorkshire Cricket Ltd and Pro Coach Education Ltd, collectively referred to as "Pro Coach". The trade was transferred to Yorkshire Cricket Coaching Limited, a wholly owned subsidiary of The Yorkshire County Cricket Club ("the Club"). Upon completion of the transaction, the Charitable Company wrote off debts payable to the Club and Pro Coach amounting to £134,636 by virtue of a tripartite agreement.

Page 35