Lancashire have made a record profit of £747,370 for 2006, the third year in a row they have reached a new level.
Turnover for the club fell by 6% to £11.7m, due to the impact of the Ashes Test in 2005, but this was balanced through a strong performance in the other areas of club trading.
Lancashire have a history of strong finances, which is partly down to holding the largest membership in the country and also diversifying into other areas such as the Old Trafford Lodge and conference facilities. They also benefit from using the ground for car parking during Manchester United home matches.
The club has recently announced a large redevelopment plan for Old Trafford, which will include a new 25,000-seater stadium. Last year they were hit by the news that there won't an Ashes Test at the ground in 2009, although during the coming season they host West Indies in early June.