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|||Page||
|---|---|---|---|
|Trustees' Report|1|to|2|
|Independent Examiner's Report||3||
|Statement of Financial Activities||4||
|Balance Sheet||5||
|Notes to the Financial Statements|6|to|14|
|Detailed Statement of Financial Activities|15|to|16|





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||||||31.12.22|31.12.21|
|---|---|---|---|---|---|---|
|||Unrestricted|Designated|Restricted|Total|Total|
|||funds|fund|fund|funds|funds|
||Notes|£|£|£|£|£|
|INCOME AND|||||||
|ENDOWMENTS FROM|||||||
|Donations and legacies||57,283|||57,283|50,667|
|EXPENDITURE ON|||||||
|Other||(39,740)|(16,890)||(56,630)|(33,157)|
|Net gains/(losses) on|||||||
|investments||(6,116)|||(6,116)|2,388|
|NET|||||||
|INCOME/(EXPENDITURE)||11,427|(16,390)||(5,463)|19,898|
|Transfers between funds|11|(21,787)|21,787||||
|Net movement in funds||(10,360)|4,897||(5,463)|19,898|
|RECONCILIATION OF FUNDS|||||||
|Total funds brought forward||115,342|129,905|500|245,747|225,849|
|TOTAL FUNDS CARRIED|||||||
|FORWARD||104,982|134,802|500|240,284|245,747|





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||||||31.12.22|31.12.21|
|---|---|---|---|---|---|---|
|||Unrestricted|Designated|Restricted|Total|Total|
|||funds|Fund|fund|funds|funds|
||Notes|£||||£|
|FIXED ASSETS|||||||
|Tangible assets|4|105,531||500|106,031|109,634|
|CURRENT ASSETS|||||||
|Stocks|5|840|||840||
|Debtors|b|153|||153|1,158|
|Investments|7||44,920||44,920|51,036|
|Cash at bank and in hand||36,227|89,882||126,109|125,455|
|||37,221|134,802||172,023|177,649|
|CREDITORS|||||||
|Amounts falling due within|||||||
|one year|8|(23,619)|||(23,619)|(24,786)|
|NET CURRENT ASSETS||13,602|134,802||148,404|152,863|
|TOTAL ASSETS LESS|||||||
|CURRENT LIABILITIES|||||254,434|262,497|
|CREDITORS|||||||
|Amounts falling due after|||||||
|more than one year|9|(14,150)|||(14,150)|(16,250)|
|NET ASSETS||104,982|134,802|500|240,284|245,747|
|FUNDS|11||||||
|Unrestricted funds||||||245,247|
|Restricted funds|||||500|500|
|TOTAL FUNDS|||||240,284|245,747|





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||Unrestricted|Designated|Restricted|Total|
|---|---|---|---|---|
||funds|Fund|fund|funds|
||£|£|£|£|
|INCOME AND ENDOWMENTS FROM|||||
|Donations and legacies|50,667|||50,667|
|EXPENDITURE ON|||||
|Other|(33,157)|||(33,157)|
|Net gains/(losses) on investments|2,388|||2,388|
|NET INCOME/(EXPENDITURE)|19,898|||19,898|
|Transfers between funds|(21,787)|21,787|||
|Net movement in funds|(1,889)|21,787||19,898|
|RECONCILIATION OF FUNDS|||||
|Total funds brought forward|117,231|108,118|500|225,849|
|TOTAL FUNDS CARRIED FORWARD|115,342|129,905|500|245,747|





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|||Chew|||
|---|---|---|---|---|
|||Valley|||
|||School|||
||Clubhouse|Courts|Internet|Totals|
|COST|||||
|At 1 January 2022|153,104|13,933||167,037|
|Additions|||4,413||
|Grants|||||
|At 31 December 2022|153,104|13,933|4,413|167,037|
|DEPRECIATION|||||
|At 1 January 2022|(55,116)|(2,787)||(57,903)|
|Charge for year|(6,123)|(1,393)||(7,517)|
|At 31 December 2022|(61,239)|(4,180)||(65,420)|
|NET BOOK VALUE|||||
|At 31 December 2022|91,865|9,753|4,413|106,031|
|At 31 December 2021|97,988|11,146||109,134|





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|5.|STOCKS|||||
|---|---|---|---|---|---|
||||31.12.22||31.12.21|
|||||£||
||Fobs|||840||
|6.|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|||||
||||31.12.22||31.12.21|
||||||£|
||CVS account|||||
||Other debtors|||153|1,158|
|||||153|1,158|
|7.|CURRENT ASSET INVESTMENTS|||||
||||Cost|2022|2021|
||||£|£|£|
||1,494.64 COIF Charities|Investment Fund - Income Units - market|14,512|27,165|30,739|
||value|||||
||15,281.17 COIF Charities|Investment Fixed Interest Fund - Income||||
||Unitsmarket value|||||
||||20,000|17,755|20,297|
||||34,512|44,920|51,036|





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||31.12.22|31.12.21|
|---|---|---|
||£||
|Other loans (see note 10)|2,100|10,100|
|Trade creditors|||
|Accrued expenses|6,372|2,384|
|Deferred revenue|15,147|12,302|
||23,619|24,786|



||||||31.12.22|31.12.21|
|---|---|---|---|---|---|---|
||||||£||
|Other|loans|(see|note|10)|14,150|16,250|



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||31.12.22|31.12.21|
|---|---|---|
||£||
|Amounts falling due within one year on demand:|||
|LTA Loan|2,1100|10,100|
|Amounts falling due between two and fve years:|||
|LTA Loan|14,150|16,250|





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|MOVEMENT IN FUNDS|||||
|---|---|---|---|---|
|||Net|Transfers||
|||movement|between|At|
||At 1.1.22|in funds|funds|31.12.22|
|||||£|
|Unrestricted funds|||||
|General Accumulated Surplus|115,343|11,427|(21,787)|104,983|
|Designated Fund|129,904|(16,890)|21,787|134,801|
||245,248|(5,463)||239,784|
|Restricted funds|||||
|Childrens Membership and Coaching|||||
|Fund|500||-|500|
|TOTAL FUNDS|245,748|(5,463)||240,284|



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||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|
||resources|expended|losses|in funds|
|||£|£|£|
|Unrestricted funds|||||
|General Accumulated Surplus|57,283|(39,740)|(6,116)|11,427|
|Designated Fund||(16,890)||(16,890)|
||57,283|(56,630)|(6,116)|(5,463)|
|TOTAL FUNDS|57,283|(56,630)|(6,116)|(5,463)|





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|||Net|Transfers||
|---|---|---|---|---|
|||movement|between|At|
||At 1.1.21|in funds|funds|31.12.21|
||||£||
|Unrestricted funds|||||
|General Accumulated Surplus|117,232|19,898|(21,787)|115,343|
|Designated Fund|108,118||21,787|129,904|
||225,349|19,898||245,247|
|Restricted funds|||||
|Childrens Membership and Coaching|||||
|Fund|500|||500|
|TOTAL FUNDS|225,849|19,898||245,747|



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||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|
||resources|expended|losses|in funds|
||£||£|£|
|Unrestricted funds|||||
|General Accumulated Surplus|50,667|(33,157)|2,388|19,898|
|Designated Fund|||||
||50,667|(33,157)|2,388|19,898|
|TOTAL FUNDS|50,667|(33,157)|2,388|19,898|





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|||Net|Transfers||
|---|---|---|---|---|
|||movement|between|At|
||At 1.1.21|in funds|funds|31.12.22|
|||£|£|£|
|Unrestricted funds|||||
|General Accumulated Surplus|117,232|31,325|(43,573)|104,983|
|Designated Fund|108,118|(16,890)|43,573|134,801|
||225,350|14,435||239,784|
|Restricted funds|||||
|Childrens Membership and Coaching|||||
|Fund|500|||500|
|TOTAL FUNDS|225,850|14,435||240,284|



||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|
||resources|expended|losses|in funds|
||£||£|£|
|Unrestricted funds|||||
|General Accumulated Surplus|107,949|(72,897)|(3,727)|31,325|
|Designated Fund||(16,890)||(16,890)|
||107,949|(89,787)|(3,727)|14,435|
|TOTAL FUNDS|107,949|(89,787)|(3,727)|14,435|



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|31.12.22|31.12.21|
|---|---|
|£|£|



|INCOME AND ENDOWMENTS|||
|---|---|---|
|Donations and legacies|||
|Members' Subscriptions|42,595|37,581|
|Visitor fees|892|1,474|
|Coaching income|10,1,195|7,078|
|Tournament Income|142|168|
|Donations|590|2,066|
|Fund raising|638|465|
|Merchandising income|94||
|Key sales|15|48|
|Insurance claim|||
|Gift Aid|(210)|(233)|
|Match fees|524|355|
|Ball recycling income||32|
|Deposit interest|343|259|
|Dividends|1,465|1,374|
||57,283|50,667|
|Total incoming resources|57,283|50,667|
|EXPENDITURE|||
|Other|||
|Accounting software costs|135|68|
|Business rates|250|57|
|Clubhouse cleaning|835|840|
|Clubhouse costs|966|312|
|Coaching costs|4,483|3,570|
|Courts maintenance||867|
|Electricity BSTC|4,171|1,326|
|Electricity CVS|637|477|
|Equipment costs|2,180|615|
|Floodlight maintenance|16|4,607|
|Grounds and car park maintenance|12,301|7,187|
|Internet charges|502|213|
|Junior section expenses||137|
|Keys and locks|||
|Carried forward|26,477|20,276|





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||31.12.22|31.12.21|
|---|---|---|
|||£|
|Other|||
|Brought forward|26,477|20,276|
|League fees and court hire|418|409|
|LTA subs|1,137|1,237|
|Merchandise costs||72|
|Miscellaneous costs|456|46|
|Postage, printing and stationery||20|
|Tennis balls|1,010|486|
|Tennis leaders' course|||
|Trophies|634|988|
|Trustee benefts taken|450|450|
|Venue insurance|1,556|1,526|
|Water|86|130|
|Depreciation|7,517|7,517|
||39,740|33,157|
|Total resources expended|39,740|33,157|
|Net operating income/(expenditure)|||
|before gains and losses|17,543|17,510|
|Realised recognised gains and losses|||
|Realised gains/(losses) on fxed asset|||
|investments|(6,116)|2,388|
|Net operating income/(expenditure) before sinking fund expenditure|11,427|19,898|
|Sinking furnd expenditure|||
|Repaint ofCVScourts|(16,390)||
|Net movement in unrestricted funds|(5,463)|19,898|
|Note : Annual sinking fund provision is £21,787 (2021 - £21,787)|||