2025 Annual-report

49 FINANCIAL REPORT 22. RESERVES General Fund The general fund represents cumulative surpluses and deficits. 23. RELATED PARTY TRANSACTIONS TheTrent Bridge Community Sports Trust (TBCT) is treated as a related party by virtue of the support the club provides to it and by the fact that a number of the club’s General Committee members and senior employees are also trustees of TBCT. During the year the club pledged donations of £2,877 (2024: £6,405) toTBCT. An amount of £nil (2024: £nil) was due toTBCT as at 30 September 2025. Nottinghamshire Sports Club Limited (NSC) is treated as a related party by virtue of the administrative and operational control the club has over it and by the fact that two of the club’s employees are directors of NSC. During the year the club recharged costs of £38 (2024: £6,048) to NSC. As at 30 September 2025 the club was owed £nil (2024: £5,222) by NSC. Key management personnel remuneration in the year totalled £302,921 (2024: £315,765) for short-term employment benefits and £52,289 (2024: £65,189) for post-employment benefits. As at 30 September 2025 an amount of £37,500 (2024: £37,500) was owed to key management personnel in respect of unpaid remuneration. 21. PENSION COMMITMENTS The club operates 3 (2024: 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 £405,005 (2024: £404,473). Pension contributions outstanding at the year end were £67,324 (2024: £60,082). 24. POST BALANCE SHEET EVENTS On 1 October 2025 the club acquired 51% of the ordinary share capital of Trent Rockets Limited for £nil consideration