2021-03-31-accounts - Crowborough Tennis And Squash Club Limited

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			Page
TnJstees' report			1-2
Independent	examiner's report
Statement	offinancial	activities	4-5
Statement	offinancial	position	6-7
Statement	ofcash flows
Notes to the financial		statements	9-20

Current financial year	Current financial year
				Unrestricted	Restricted	Total	Total
				funds	funds
				2021	2021	2021	2020
			Notes		6	6	6
ilmftmtL(fgm;
Donations and legacies				70,698	5,625	76,323	13,500
Charitable activities				45,633		45,633	82,984
Other activities				11,346		11,346	70,425
Investments				105		105	118
Total income				127,782	5,625	133,407	167,027
Kmgttf(III'
Fundraising and	cost ofsales		7	17,854		17,854	42,655
Charitable activities			8	78,694	15,135	93,829	107,142
Total resources	expended			96,548	15,135	111,683	149,797
Net Incoming/(outgoing)		resources before
transfers				31,234	(9,510)	21,724	17,230
Gross transfers	between	funds		(254)	254
Net Income/(expenditure)		for the year/
Net movement	In funds			30,980	(9,256)	21,724	17,230
Fund balances at 1 April		2020		464,157	12,660	476,817	459,587
Fund balances	at 31 March 2021			495,137	3,404	498,541	476,817

				Unrestricted	Restricted	Total
				funds	funds
				2020	2020	2020
			Notes	8	f.	8
IttggmtL(tgm;
Donations and legacies					13,500	13,500
Charitable activities				82,984		82,984
Other activities				70,425		70,425
Investments				118		118
Total income				153,527	13,500	167,027
Exufutt)) ttttttttm
Fundraising and	cost ofsales			42,655		42,655
Charitable activities			8	106,302	840	107,142
Total resources	expended			148,957	840	149,797
Net incoming/(outgoing)		resources before transfers		4,570	12,660	17,230
Net income/(expenditure)		for the year/
Net movement	In funds			4,570	12,660	17,230
Fund balances at 1 April 2019				459,587		459,587
Fund balances	at 31 March 2020			464,157	12,660	476,817

				2021		2020
			Notes	6
Fixed assets
Property, plant and	equipment		12		486,960		490,851
Current assets
Inventories			13	1,291		2,343
Trade and other receivables			14	4,737		613
Cash at bank and	in	hand		54,453		39,545
				60,481		42,501
Current liabilities			16	(8,750)		(12,735)
Net current assets					51,731		29,766
Total assets less	current liabilities				538,691		520,617
Non-current liabilities			17		(40,150)		(43,800)
Net assets					498,541		476,817
Income funds
Restricted funds			19		3,404		12,660
General unrestricted		funds		2,115		(28,865)
Revaluation reserve				493,022		493,022
					495,137		464,157
					498,541		476,817

				2021		2020
			Notes	6		6
Cash flows from operating		activities
Cash generated from operations			22		18,453		13,700
Investing	activities
Investment	income received			105		118
Net cash	generated from investing
activities					105		118
Financing	activities
Repayment	ofbank loans			(3,650)		(7,300)
Net cash	used In financing	activities			(3,650)		(7,300)
Net increase In cash and cash equivalents					14,908		6,518
Cash and	cash equivalents	at beginning	ofyear		39,545		33,027
Cash and	cash equivalents	at end of	year		54,453		39,545

			Unrestricted	Restricted	Total	Restricted
			funds	funds		funds
			general
			2021	2021	2021	2020
			6	6	6	6
Donations	and giRs			3,125	3,125	12,500
Grants received			70,698	2,500	73,198	1,000
			70,698	5,625	76,323	13,500
Grants receivable for core		activities
Government	Covld grants		39,143		39,143
CJRS - HMRC furlough			31,555		31,555
Gatwick Airport Community		Grant fund		2,500	2,500
Other						1,000
			70,698	2,500	73,198	1,000

			Unrestricted	Unrestricted
			funds	funds
			general	general
			2021	2020
			6
Fundraising		events	89	4,911
Bar and	shop sales		3,350	36,851
Letting	and	licensing arrangements	7,800	26,547
PRS licence		income	141	1,056
Trading	activity income: other		(34)	1,060
Other activities			11,346	70,425

				Unrestricted	Unrestricted
				funds	funds
				general	general
				2021f	2020 f:
Interest receivable				105	118
Fundraising		and	cost ofsales
				Unrestricted	Unrestricted
				funds	funds
				general	general
				2021	2020
				6	F
n ii	ad
Staging fundraising			events		2,978
Cas~alaa
Bar and shop		expenditure		3,484	19,577
Staff costs				14,370	20,100
Cost ofsales				17,854	39,677
				17,854	42,655

		Overheads	Sports	Total	Total
			development	2021	2020
Staff costs		29,986		29,986	30,581
Depreciation and impairment		3,891		3,891	3,981
Ofgce expenses					840
Projects		2,725	15,135	17,860	6,210
Tennis fees and match expenditure		1,098		1,098	2,643
Squash fees and match expenditure					1,682
Tennis repairs		917		917	2,119
General repairs and	maintenance	1,380		1,380	1,314
		39,997	15,135	55,132	49,370
Share of support costs (see note 9)		36,537		36,537	54,340
Share ofgovernance	costs (ses note 9)	2,160		2,160	3,432
		78,694	15,135	93,829	107,142
Analysis by fund
Unrestricted funds -	general	78,694		78,694
Restricted funds			15,135	15,135
		78,694	15,135	93,829
Forthe year ended	31 March 2020
Unrestricted funds -	general	106,302			106,302
Restricted funds			840		840
		106,302			107,142

		Support	Governance	2021	Support	Governance	2020
		costs	costs		costs	costs
		6		F.	6	f	6
Staff costs		13,863		13,863	12,617		12,617
Rates		1,163		1,163	2,460		2,460
Light & Heat		7,456		7,456	12,560		12,560
Insurance		2,049		2,049	2,000		2,000
Maintenance	and
contracts servicing		5,309		5,309	15,846		15,846
Printing, postage,
stationery and
advertising		216		216	665		665
Telephone		1,250		1,250	950		950
Computer expenses		1,562		1,562	2,324		2,324
Licences		551		551	1,530		1,530
Sundry expenses		3,118		3,118	3,388		3,388
AGM expenses						39	39
Accountancy	and
independent
examination			2,160	2,160		3,393	3,393
		36,537	2,160	38,697	54,340	3,432	57,772
Analysed between
Charitable activities		36,537	2,160	38,697	54,340	3,432	57,772

						2021	2020
						Number	Number
	0%ce
	Maintenance
	Bar
	Total						10
	Employment costs					2021	2020
							6
	Wages and salaries					57,522	62,563
	Other pension costs					697	735
						58,219	63,298
	There were no employees		whose annual	remuneration	was f60,000or more.
12	Property, plant and	equipment
					Freehold	Plant and	Total
					buadlnea	machinery
					6	6
	Cost
	At 1 April 2020				595,403	143,658	739,061
	At 31 March 2021				595,403	143,658	739,061
	Depreciation and impairment
	At 1 April 2020				112,097	136,113	248,210
	Depreciation charged	in the year			3,123	768	3,891
	At 31 March 2021				115,220	136,881	252,101
	Carrying amount
	At 31 March 2021				480,183	6,777	486,960
	At 31 March 2020				483,306	7,545	490,851

			2021	2020
				E
	Finished	goods and goods for resale	1,291	2,343
14	Trade and other receivables
			2021	2020
	Amounts	falling due within one year:	E	E
	Trade receivables		4,737	613
15	Borrowlngs
			2021	2020
			E	E
	Borrowing		47,450	51,100
	Payable	within one year	7,300	7,300
	Payable	after one year	40,150	43,800

				2021	2020
			Notes	E	E
	Borrowing		15	7,300	7,300
	Other taxation	and social security		364	1,266
	Trade payables			1,086	4,169
				8,750	12,735
17	Nonwurrent	liabilities
				2021	2020
			Notes	E	E
	Borrowing		15	40,150	43,800

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22	Cash generated from operations					2021	2020
						6	6
	Surplus for the year					21,724	17,230
	Adjustments for.
	Investment income recognised in statement		offinancial	activities		(105)	(118)
	Depreciation and impairment of property,	plant and equipment				3,891	3,981
	Movements in working capital:
	Decrease/(increase) in inventories					1,052	(163)
	(Increase) in trade and other receivables					(4,124)	(61)
	(Decrease) in trade and other payables					(3,985)	(7,169)
	Cash generated from operations					18,453	13,700
23	Analysis ofchanges in net funds/(debt)
					At 1Apra 2020	Cash howsAt 31 March 2021
					6	6	6
	Cash at bank and in hand				39,545	14,908	54,453
	Loans falling due within one year				(7,300)		(7,300)
	Loans falling due afier more than one year				(43,800)	3,650	(40,150)
					(11,555)	18,558	7,003