## 

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





## 

## 

## 

## 

## 

## 

## 

## 

## 



## 

## 

## 




## 

## 

## 

||||||31.12.23|31.12.22|
|---|---|---|---|---|---|---|
|||Unrestricted|Designated|Restricted|Total|Total|
|||funds|fund|fund|funds|funds|
||Notes|£||£||£|
|INCOME AND|||||||
|ENDOWMENTS FROM|||||||
|Donations and legacies||60,324|||60,324|57,283|
|EXPENDITURE ON|||||||
|Other||(56,312)|(10,740)||(67,052)|(56,630)|
|Net gains/(losses) on|||||||
|investments||3,433|||3,433|(6,116)|
|NET|||||||
|INCOME/(EXPENDITURE)||7,445|(10,740)||(3,295)|(5,463)|
|Transfers between funds|11|(21,787)|21,787||||
|Net movement in funds||(14,342)|11,047||(3,295)|(5,463)|
|RECONCILIATION OF FUNDS|||||||
|Total funds brought forward||104,982|134,802|500|240,284|245,747|
|TOTAL FUNDS CARRIED|||||||
|FORWARD||90.,640|145,849|500|236,989|240,284|





## 

||||||31.12.23|31.12.22|
|---|---|---|---|---|---|---|
|||Unrestricted|Designated|Restricted|Total|Total|
|||funds|Fund|fund|funds|funds|
||Notes||£|£||£|
|FIXED ASSETS|||||||
|Tangible assets||100,770||500|101,270|106,031|
|CURRENT ASSETS|||||||
|Stocks|5|840|||840|840|
|Debtors|6|1,177|||1,177|153|
|Investments|7||48,353||48,353|44,920|
|Cash at bank and in hand||20,692|97,496||118,188|126,109|
|||22,709|145,849||168,558|172,023|
|CREDITORS|||||||
|Amounts falling due within|||||||
|one year||(20,789)|||(20,789)|(23,619)|
|NET CURRENT ASSETS||1,920|145,849||147,769|148,404|
|TOTAL ASSETS LESS|||||||
|CURRENT LIABILITIES||102,690|145,849|500|249,039|254,434|
|CREDITORS|||||||
|Amounts falling due after|||||||
|more than one year|9|(12,050)|||(12,050)|(14,150)|
|NET ASSETS||90,640|145,849|500|236,989|240,284|
|FUNDS|11||||||
|Unrestricted funds|||||236,489|239,784|
|Restricted funds|||||500|500|
|TOTAL FUNDS|||||236,989|240,284|





## 

## 

## 

## 

## 

## 

## 

## 

## 

## 



## 

## 

## 

## 

## 

## 

||Unrestricted|Designated|Restricted|Total|
|---|---|---|---|---|
||funds|Fund|fund|funds|
|||£||£|
|INCOME AND ENDOWMENTS FROM|||||
|Donations and legacies|57,283|||57,283|
|EXPENDITURE ON|||||
|Other|(39,740)|(16,890)||(56,630)|
|Net gains/(losses) on investments|(6,116)|||(6,116)|
|NET INCOME/(EXPENDITURE)|11,427|(16,890)||(5,463)|
|Transfers between funds|(21,787)|21,787|||
|Net movement in funds|(10,360)|4,897||(5,463)|
|RECONCILIATION OF FUNDS|||||
|Total funds brought forward|115,342|129,905|500|245,747|
|TOTAL FUNDS CARRIED FORWARD|104,982|134,802|500|240.284|





## 

## 

|||Chew|||
|---|---|---|---|---|
|||Valley|||
||Clubhouse|School|||
||& Pavilion|Courts|Internet|Totals|
|COST|||||
|At 1 January 2023|153,104|13,933|4,413|171,450|
|Additions|3,860|||3,860|
|Grants|||||
|At 31 December 2023|156,964|13,933|4,413|175,310|
|DEPRECIATION|||||
|At 1 January 2023|(61,239)|(4,180)||(65,420)|
|Charge for year|(6,123)|(1,393)|(1,103)|(8,620)|
|At 31 December 2023|(67,363)|(5,573)|(1,103)|(74,039)|
|NET BOOK VALUE|||||
|At 31 December 2023|89,601|8,360|3,310|101,270|
|At 31 December 2022|91,865|9,753|4,413|106,031|





## 

|5.|STOCKS|||||
|---|---|---|---|---|---|
||||31.12.23||31.12.22|
||||||£|
||Fobs|||840|840|
|6|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|||||
||||31.12.23||31.12.22|
|||||£|£|
||Other debtors||1,177||153|
||||1,177||153|
|7.|CURRENT ASSET INVESTMENTS|||||
||||Cost|2023|2022|
||||£|||
||1,494.64 COIF Charities|Investment Fund - Income Units - market|14,512|29,661|27,165|
||value|||||
||15,281.17 COIF Charities|Investment Fixed Interest Fund - Income||||
||Units -market value|||||
||||20,000|18,692|17,755|
||||34,512|48,353|44,920|





## 

## 

## 

||31.12.23|31.12.22|
|---|---|---|
|||£|
|Other loans (see note 10)|2,100|2,100|
|Trade creditors|||
|Accrued expenses|3,427|6,372|
|Deferred revenue|15,261|15,147|
||20,789|23,619|



## 

||||||31.12.23|31.12.22|
|---|---|---|---|---|---|---|
|||||||£|
|Other|loans|(see|note|10)|12,050|14,150|



## 

||31.12.23|31.12.22|
|---|---|---|
|||£|
|Amounts falling due within one year on demand:|||
|LTA Loan|2,100|2,100|
|Amounts falling due between two and fve years:|||
|LTA Loan|12,050|14,150|





## 

## 

## 

|MOVEMENT IN FUNDS|||||
|---|---|---|---|---|
|||Net|Transfers||
|||movement|between|At|
||At 1.1.23|in funds|funds|31.12.23|
||£|£|£|£|
|Unrestricted funds|||||
|General Accumulated Surplus|104,983|7,446|(21,787)|90,642|
|Designated Fund|134,801|(10,740)|21,787|145,848|
|Restricted funds|239,784|(3,295)||236,490|
|Childrens Membership and Coaching|||||
|Fund|500|||500|
|TOTAL FUNDS|240,284|(3,295)||236,490|



## 

||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|
||resources|expended|losses|in funds|
||£|||£|
|Unrestricted funds|||||
|General Accumulated Surplus|60,324|(56,312)|3,443|7,445|
|Designated Fund||(10,740)||(10,740)|
||60,324|(67,052)|3,443|(3,295)|
|TOTAL FUNDS|60,324|(67,052)|3,443|(3,295)|





## 

## 

|||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)|104,893|
|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|



||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|
||resources|expended|losses|in funds|
||£|£|||
|Unrestricted funds|||||
|General Accumulated Surplus|57,283|(39,740)|(6,166)|11,427|
|Designated Fund||(16,890)||(16,890)|
||57,283|(56,630)|(6,116)|(5,463)|
|TOTAL FUNDS|57,283|(56,630)|(6,166)|(5,463)|





## 

## 

|||Net|Transfers||
|---|---|---|---|---|
|||movement|between|At|
||At 1.1.22|in funds|funds|31.12.23|
||£|£||£|
|Unrestricted funds|||||
|General Accumulated Surplus|115,343|18,872|(43,573)|90,642|
|Designated Fund|129,904|(27,630)|43,573|145,848|
||245,247|(8,758)||236,490|
|Restricted funds|||||
|Childrens Membership and Coaching|||||
|Fund|500|||500|
|TOTAL FUNDS|245,747|(8,758)||236,990|



||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|
||resources|expended|losses|in funds|
|||£|£||
|Unrestricted funds|||||
|General Accumulated Surplus|117,607|(96,052)|(2,683)|18,872|
|Designated Fund||(27,630)||(27,630)|
||117,607|(123,682)|(2,683)|(8,758)|
|TOTAL FUNDS|117,607|(123,682)|(2,683)|(8,758)|



## 



## 



## 

|INCOME AND ENDOWMENTS|||
|---|---|---|
|Donations and legacies|||
|Members' Subscriptions|45,669|42,595|
|Visitor fees|740|892|
|Coaching income|7,605|10,195|
|Tournament Income|144|142|
|Donations|455|590|
|Fund raising|560|638|
|Merchandising income|2,418|94|
|Key sales|23|15|
|Insurance claim|||
|Gift Aid||(210)|
|Match fees|540|524|
|Ball recycling income|||
|Deposit interest|273|343|
|Dividends|1,899|1,465|
||60,324|57,283|
|Total incoming resources|60,324|57,283|
|EXPENDITURE|||
|Other|||
|Accounting software costs|154|135|
|Business rates|257|250|
|Clubhouse cleaning|830|835|
|Clubhouse costs|521|966|
|Coaching costs|4,232|4,483|
|Courts maintenance|3,273||
|Electricity BSTC|11,283|4,171|
|Electricity CVS|1,001|637|
|Equipment costs|425|2,180|
|Floodlight maintenance||16|
|Grounds and car park maintenance|17,230|12,301|
|Internet charges|605|502|
|Junior section expenses|-||
|Keys and locks|||
|Carried forward|39,816|26,477|





## 

||31.12.23|31.12.22|
|---|---|---|
|||£|
|Other|||
|Brought forward|39,816|26,477|
|League fees and court hire|460|418|
|LTA subs|1,215|1,137|
|Merchandise costs|2,274||
|Miscellaneous costs|514|456|
|Postage, printing and stationery|26||
|Tennis balls|786|1,010|
|Tennis leaders' course|||
|Trophies|584|634|
|Trustee benefts taken|450|450|
|Venue insurance|1,468|1,556|
|Water|97|86|
|Depreciation|8,620|7,517|
||56,312|39,740|
|Total resources expended|(56,312)|(39,740)|
|Net operating income/(expenditure)|||
|before gains and losses|4,012|17,543|
|Realised recognised gains and losses|||
|Realised gains/(losses) on fxed asset|||
|investments|3,433|(6,116)|
|Net operating income/(expenditure) before sinking fund expenditure|7,445|11,427|
|Sinking fund expenditure|||
|Court 5, mini-zone and CVS courts|(10,740)||
|Repaint of CVS courts||(16,890)|
|Net movement in unrestricted funds|(3,295)|(5,463)|