ANNUAL REPORT 2019

NOTTINGHAMSHIRE COUNTY CRICKET CLUB 2019 ANNUAL REPORT & ACCOUNTS 34 MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION In light of the knowledge and understanding of the Club and its environment obtained in the course of the audit, we have not identified material misstatements in the General Committee’s report. We have nothing to report in respect of the following matters in relation to which the Co‑operative and Community Benefit Societies Act 2014 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 the General Committee’s remuneration specified by law are not made; or – we have not received all the information and explanations we require for our audit. RESPONSIBILITIES OF GENERAL COMMITTEE As explained more fully in the General Committee’s responsibilities statement on page 32, the General Committee 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 General Committee 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 General Committee are responsible for assessing the club’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 General Committee either intend to liquidate the club or to cease operations, or have no realistic alternative but to do so. 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. 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. USE OF OUR REPORT This report is made solely to the club’s General Committee in accordance with section 87 of the Co‑operative and Community Benefit Societies Act 2014. Our audit work has been undertaken so that we might state to the club’s General Committee 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 club and the club’s General Committee for our audit work for this report or for the opinions we have formed. Smith Cooper Audit Limited Chartered Accountants and Statutory Auditors 2 Lace Market Square, Nottingham, NG1 1PB 10 December 2019