2023 ANNUAL REPORT

51 FINANCIAL REPORT 17. DEFERRED TAXATION 2023 2022 £ £ At beginning of year (770,740) (760,819) Charged to the income or expenditure (2,055) (9,921) At end of year (772,795) (770,740) The provision for deferred taxation is made up as follows: 2023 2022 £ £ Fixed asset timing differences (1,392,341) (1,393,905) Unamortised grants 604,503 616,633 Short term timing differences 4,175 6,249 Losses and other deductions 10,868 283 (772,795) (770,740) 19. MEMBERS 2023 2022 No. No. Members at beginning of year 5,773 5,475 Movement in the year (168) 298 Members at end of year 5,605 5,773 20. PENSION COMMITMENTS The club operates 3 (2022: 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 £385,468 (2022: £314,295). Pension contributions outstanding at the year end were £72,189 (2022: £46,435). 18. SHARE CAPITAL 2023 2022 £ £ Allotted, called up and fully paid 5,605 (2022 - 5,773) Ordinary shares of £0.05 each 280 289 Share capital has been adjusted to reflect the number of existing members, with voting rights, holding a 5 pence share as at 30 September 2023, in accordance with the rules of Nottinghamshire County Cricket Club. 16. AMORTISATION OF DEFERRED GRANT FUNDING 2023 2022 £ £ Within one year 288,629 278,682 Between one and five years 1,154,516 1,114,730 After more than five years 7,198,796 7,437,157 8,641,941 8,830,569