2022 ANNUAL REPORT

NOTTINGHAMSHIRE COUNTY CRICKET CLUB 2022 ANNUAL REPORT & ACCOUNTS 48 17. DEFERRED TAXATION 2022 2021 £ £ At beginning of year (760,819) (572,221) Charged to the income or expenditure (9,921) (188,598) At end of year (770,740) (760,819) The provision for deferred taxation is made up as follows: 2022 2021 £ £ Accelerated capital allowances (1,393,905) (1,412,612) Unamortised grants 616,633 636,643 Pension accrual 6,249 6,077 Other provisions 283 9,073 (770,740) (760,819) 19. MEMBERS 2022 2021 No. No. Members at beginning of year 5,475 3,165 Movement in the year 298 2,310 Members at end of year 5,773 5,475 20. PENSION COMMITMENTS The club operates 3 (2021: 3) defined contribution schemes, one for the players and two for the staff. The assets of these schemes are held separately from those of the club in independently administered trusts. The pension cost charge represents contributions payable by the club to these schemes, and this amounted to £314,295 (2021: £299,660). Pension contributions outstanding at the year end were £46,435 (2021: £38,811). 18. SHARE CAPITAL 2022 2021 £ £ Allotted, called up and fully paid 5,773 (2021 - 5,475) Ordinary shares of £0.05 each 289 274 Share capital has been adjusted to reflect the number of existing members, with voting rights, holding a 5 pence share as at 30 September 2022, in accordance with the rules of Nottinghamshire County Cricket Club. 16. AMORTISATION OF DEFERRED GRANT FUNDING 2022 2021 £ £ Within one year 278,682 278,682 Between one and five years 1,114,730 1,114,730 After more than five years 7,437,157 7,715,839 8,830,569 9,109,251