REGISTERED CHARITY NUMBER: 1097418
Trustees, Re
ort and
Unaudited Financial Statements for the Year Ended 31 December 2024
for
Bisho
Sutton Tennis Club

8Ssho
Sutton Tennis Club
Content5 of the Financial Statements
for the Year Ended 31 December 2024
Page
Trustees, Report
Independent Examiner's Report
Statement of Financial Actwities
Balance Sheet
Notes to the Finaneial Statements
6 to 14
Detailed Statement of Financial Activities
15 to 16

Bisho
Sutton Tennls club
Trustees, Re
ort
for the Year Ended 31 December 2024
The trustees present their report with the financlal statements of the charity for the year ended 31
December 2024. The trustees have adopted the provisions of 'Accounting and Reporting by Charities, the
Statement of Recommended Practice ISORPI applicable to charitie5 preparing their accounts in accordance
with FRSIO2.
OBJECTIVES AND AcnviTIES
Objectives and alms
The objective of the charity is the promotion of comrnunity participation Sn healthy recreation for the
benefits of the inhabitants of the Chew Valley area, in particular the provision of faclllties for playing tennis.
ACHIEVEMENT AND PERFORMANCE
The club continues to aim to provide good facilities for the enjoyment of tennis to both its junior and senior
members.
FINANCIAL REVIEW
The club made a surplus of £6,952 for the year12023 delicit- £13.29511.
A transfer of £21,787 was made to the Designated Fund12023- £21,787)
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated
charity.
REFERENCE AND ADMINISTRATIVE D￿Alls
Registered Charity number 1097418
Prlntipal address
Wick Rd
Bishop Sutton
Bristol
BS39 5TP
Trustees
D Tonkin
M Hunter
L lones
S Streatlield-Jame5 (resigned 23 April 20241
CAllen
Iresigned 23 April 20241
C Edwards
R Spours-Bayliff
C Dunsmore
S Norfolk
N Gibbons
Irèslgned 23 Aprll 20241
(appointed 01 May 20241
(resigned I September 20241
Page I

Bisho
Sutton Tennrs Club
Trustees, Re
ort
for the Year Ended 31 December 2024
REFERENCE AND ADMINISTRATIVE DEYAILS
Independent Examiner
Paddock Heights
Sutton Hill Road
Bishop Stftton
Bristol
BS39 5UT
Approved by order of the board of trustees on
.doS.1.￿..........
and sEned on its behalf by:
Trustee
Page 2

Inde
Bisho
endent Examiner's Re
Sutton Tennis Club
ort to the Trustees of
Independent èxamlnerfs report to the trustees of Bishop Sutton Tennis Club
I report to the charity trustees on my examination of the accokjnts of Bishop Sutton Tennls Club Ithe Trustl
for the year ended 31 December 2024.
Responsibllltles 2nd basis of report
As the charlty trustees of the Trust you are responsible for the preparatSon of the accounts In accordance
with the requirements of the Charities Act 20111'the Act'l.
I report in re5PèCt of my examination of the Trust's accounts carried out under section 145 of the Act and in
carrying out my examination I have followed all applicable Di¥ections given by the Charity Commission
under section 14515llbl of the Act.
Independent examiner's ststement
I have completed rny examination. I confirm that no material rnatters have come to my attentioN in
connection with the examination givinE me cause to believe that in any matèrial respect..
a¢¢ountlnE records were not kept in respect of the Trust as required by section 130 of the Act,. or
the accounts do not accord with those records; or
the accounts do not comply with ihe applicable requirements concerning the form and content of
accounts set out in the Charities IAecounts and Reports) Regulations 2W8 other than anv
requirement that the accounts give a true and fair view which is not a matter considered as part of
an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Date..
!L¥[06125
Page 3

Bisho
Sutton Tennis Club
Statement of Financial Activitie5
for the Year Ended 31 December 2024
31,12.24
Total
funds
31.12.23
Total
funds
Unrestricted Designated
fund5
fund
Restricted
fund
Notes
INCOMEAND
ENDOWMENTS FROM
Donations and legacies
62,845
62,845
60,324
EXPENDITURE ON
Other
Net gainslllossesl on
investments
152,3951
14.7401
157,1351
167.0521
1.242
1.242
3,433
NET
INCOMEIIEXPENDITUREI
11,692
14,7401
6,952
13.2951
Transfers between funds
li
121,7871
21,787
Net movement in funds
110,0951
17,047
6,952
13,2951
RECONaLIATION OF FUNDS
Total funds brought forward
90,640
145,849
5tK)
236.989
240,284
TOTAL FUNDS CARRIED
FORWARD
80,545
162.896
500
243,942
236,989
The notes form part of these financial statements
Page 4

Blsho
Sutton Tennis Club
Balance Sheet
31 De￿rnber2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted Designated
funds
Fund
Restricted
fund
Notes
FIXED ASSETS
Tangible asset5
91,378
500
91.878
101,270
CURRENT ASSETS
Stocks
Debtors
Investments
Cash at bank and in hand
840
840
840
1,177
48,353
118,188
49,597
113.299
49,597
133,863
20,564
21,404
162,896
184,300
168,558
CREDITORS
Amounts falling due withSn
one year
122,2851
122,2851
120.7891
NET CURRENT ASSETS
18811
162,896
162,015
147,769
TOTAL ASSETS LESS
CURRENT LIABILITIES
90,497
162,896
500
253,893
249,039
CREDITORS
Amounts falling due after
more than one year
19,9501
19,9501
112,0501
NET ASSETS
80.547
162,896
500
243,942
236.989
FUNDS
Unrestricted funds
Restricted funds
li
243,442
500
236,489
500
TOTAL FUNDS
243,942
236,989
The financial statements were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by..
.Trustee
The notes form part of these financial statements
Page 5

Bisho
Sutton Tennis Club
Note5 to the Financlal Statements
for the Year Ended 31 December 2024
ACCOUNTING POLICIES
Basls of preparlng the Ilnanclal statements
The financial statements of the charitvi which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Ch8rities'.
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Flnan¢ial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
leffective l JanLJary 20191,, Financlal Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and RepLJblic of Ireland, and the Charities Act 2011. The financl81 statements
have been prepared under the historical cost convention.
Income
All income is reco£nised in the Statement of Financial Activities when the chartty is legally entitled to
the income and the amount can be quantified with reasonable accuracy.
The Charity reco8nise5 Members. Subscription5 for the period l January to 31 December on an
accruals basis. Members. Subscriptions received in the current fjnancial year but prepaid for the
following financial year, are recognised as deferred revenue at the balance sheet date.
Resources expended
Expenditure is accountèd for on an accruals basls and has been classified under heading5 that
aggregate all cost related to the category. Where costs cannot be directly attributed to particular
headings they have been allocated to attivities on a basis consistent with the use of resources.
Tanglble flxed assets
Depreciatlon is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Clubhouse- straight line over 25 years from 2013.
Chew Valley School Courts- stralght line over 10 years from 2020.
Internet- straight line over 4 years from 2022.
stocks
Stocks are valued at the lower of cost and net reali5able value, after making allowance for obsolete
and slow moving items.
Taxation
The charity Is exempt from tax on its charitable activities.
Fund accountlng
Unrestricted funds can be used in accordance with the charitable objective5 at the discTetion of the
trustees.
Designated funds - these funds are set aslde by the trustees out of unrestrirted fund5 for specific
purposes. At the year-end they comprise a fund to allow for the cost of renewing court surfaces and
floodlighting system.
Restricted funds can only be used for partlcular restricted purposes within the objects of the charitv.
Restrictions arise when specified by the donor or when funds are raised ft)r particular réstricted
purposes.
Page 6
continued...

Bisho
Sutton Tennls Club
Notes to the Financial Statements- continued
for the Year Ended 31 December 2024
ACCOUNTING POLSCIES- contlnued
Fund accounting
Furiher explanation of the nature and purpose of each fund is included in the note5 to the financial
statements.
Going concern
The Trusiees consider that there are no material unceTtaintles about Bishop Sutton TennSs Club's
ability to continue as a going concern.
TRUSTEES, REMUNERATION AND BENEFITS
The trustees are not remunerated. They can elect to receive a discount on their annual membership
equivalent to the cost of a single adult membership. IThreel trustees elected to receive the discount
in 202412023- 3 trustees).
Trustees. expenses
There werè no trustee5' expenses paid for the year ended 31 December 2024 nor for the year ended
31 Decernber 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Designated
funds
Fund
Restricted
fund
Total
lunds
INCOME AND ENDOWMENTS FROM
Donations and legacies
60,324
60,324
EXPENDITURE ON
Other
Net sains/llossesl on investments
156,3121
3,433
110,7401
167,0521
3,433
NEf INCOMEIIEXPENDITUREI
7,445
110,7401
13,2951
Transfers between funds
121,7871
21,787
Net movement In funds
114,3421
11,047
13,2951
RECONCILIATION OF FUNDS
Total funds brought forward
104,982
134,802
500
240,284
TOTAL FUNDS CARRIED FORWARD
90,640
145,849
500
236.989
Page 7
contSnued...

Bisho
Sutton Tennls Club
Notes to the Financial Statements- continued
for the Year Ended 31 December 2024
TANGIBLE FIXED ASSETS
Chew
Vallev
School
Courts
Clubhouse
& Pavilion
Internet
Totals
COST
At l January 2024
Additions
Grants
156,964
13,933
4,413
175,310
At 31 December 2024
156,964
13,933
4,413
175,310
DEPRECIATION
At l January 2024
Charge for year
167,3631
16,8961
15.5731
11.3931
11,1031
11,1031
174,0391
19,3921
At 31 December 2024
174,2591
16,9671
12,2061
183.4321
NET BOOKVALUE
At 31 December 2024
82,705
6,966
2,207
91.878
At 31 December 2023
89,601
8,360
3,310
101,270
Total cost of building the clubhouse, of which the final payments were made during 2013. was
£153,104.
The Trustees have decided to write off the cost of the Clubhouse over 25 years from 2013 on a
straight-line basis.
A refurbishment of the Pavilion occurred in 2023 and this asset is being depreclated over five years
on a slralght-line basls.
The Internet infrastructure is written off over four years on a stralght-line basis.
The Trustees have decided to wrSte off the cost of the Chew Valley School Court assets over 10 years
on a stralght-line basis.
No value has been attributed in the Balance Sheet to the Club's land at Wrck Road. Bishop Sutton
(purchased on 31 Dec 1952 for £3501 or the five Tenni5 Courts. Kids, Zone & floodlighting built on it.
The Chew Valley Courts have been shown at cost less grant received in accordante with
International Accounting Standard 20.
PaEe 8
continued...

Bisho
Sutton Tennls club
Notes to the Financial Statements- continued
for the Year Ended 31 December 2024
STOCKS
31.12.24
31.12.23
Fobs
840
840
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Other debtors
1,177
1,177
CURRENT ASSET INVESTMENTS
Cost
2024
2023
1.494.64 COIF Charities Investment Fund - Income Units- market
value
14,512
30.331 29,661
15,281.17 COIF Charities Investment Fixed Interest Fund- Income
Units- market value
20.(KJO
19,266
18.692
34,512
49,597
48.353
Page 9
continued...

Bisho
Sutton Tennis Club
Note5 to the Financial Statements- continued
for the Year Ended 31 December 2024
CREDITORS: AMOUNTS FALLING DUEWITHIN ONEYEAR
31.12.24
31.12.23
Other loans Isee note 101
Trade credltors
Accrued expenses
Deferred revenue
2,100
2,100
4,250
15,935
3.427
15,261
22,285
20,789
Includes a balance of £1,50012023.' £1,500) which represents the monies paid over by members to
obtaln key fobs to galn entry to the Clubhouse. The deposit of £5 per fob is to be paid back upon the
return of the fob.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.24
31.12.23
other loans (see note 101
9,950
12,050
The Lawn Tennis AssociatFon provided a loan of £21,000 in 2019 to help fund the Chew Valley
Courts. This loan is repayable over 10 years.
The LTA reserves the riEht to charge an interest rate of up to 1% over Coutts base rate but has
reduced the rate to nil. subject to annual review.
io.
LOANS
An analysis of the maturity of loans IS given below..
31.12.24
31.12.23
Amounts fallin8 due withln one year on dem3nd-
LTA Loan
2,100
2,100
Amounts falllng due between two and fwe years..
LTA Loan
9,950
12,050
Page 10
continued...

Bisho
Sutton Tennls club
Notes to the Financial Statements continued
for the Year Ended 31 December 2024
ii.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.12.24
At 1.1.24
UnrestrScted funds
General Accumulated Surplus
Designated Fund
90,642
145,848
11,692
14,7401
121,7871
21,787
80,547
162,894
236,490
6,952
243,442
RestY5cted funds
Childrens MembershSp and Coachlng
Fund
5(K)
500
TOTAL FUNDS
236,990
6,952
243,942
Net movement in funds, Included in the above are as follows..
Incoming
resources
Resources
expended
Gains and
osses
Movement
in funds
Unrestrlcted funds
General Accumulated Surplus
Designated Fund
62,845
152,3951
14,7401
1,242
11,692
14.7401
157,1351
1,242
,6,952
TOTAL FUNDS
157,1351
1,242
6,952
Page 11
continued...

Blsho
Sutton Tennis Club
Notes to the Financial Statements- contlnued
for the Year Ended 31 December 2024
ii.
MOVEMENTIN FUNDS-contlnued
Comparatlves for movement in fund5
Net
movement
in funds
Transfers
between
funds
At
31.12.23
At 1.1.23
Unrestrlcted funds
General Accumulated Surplus
Designated Fund
104,983
134,801
7,446
110,7401
121,7871
21,787
90,642
145,848
239,784
13,2951
236,490
Restrlcted funds
ChFldrens Membership and Coaching
Fund
500
TOTAL FUNDS
240,284
13,2951
236,990
Comparative net movement in funds, included In the above are as follow5..
Incoming
resoLirces
Resourtes
expended
Gains and
losses
Movement
in funds
Unrestrided funds
General Accumulated Surplus
Designated Fund
60,324
156,3121
110,7401
3,433
7,445
110,7401
60,324
167,0521
3,433
13,2951
TOTAL FUNOS
60,324
167,0521
3,433
13,2951
Page 12
continued...

Bisho
Sutton Tennis Club
Notes to the Financial Statements- continued
for the Year Ended 31 December 2024
ii.
MOVEMENT SN FUNDS-contlnued
A current year 12 months and prior year 12 months Combined posltion Ss as follows..
Net
movement
in funds
Transfers
between
funds
At
31.12.24
At 1.1.23
Unrestrictsd funds
General Accumulated Surplus
Designated Fund
104,893
134,801
19,138
115,8401
143,5731
43,573
80,547
162,894
239,784
3,658
243,442
Restrlcted funds
Childrens Membershlp and Coaching
Fund
500
500
TOTAL FUNDS
240,284
3,658
243,942
A current year 12 months and prlor year 12 months combined net movement in funds, included in
the above are as follows-
Incoming
resources
Resources
expended
Gains and Movement
losses
In funds
Unrestricted funds
General Accurnulated Surplus
Designated Fund
123,169
1108,7061
115,4801
4,675
19,138
115,4801
123,169
1124,1861
4,675
3,658
TOTAL FUNDS
123,169
1124,1861
4,675
3,658
Transfèrs between funds
A Designated Fund has been established for the c05t of renewing court surfaces & floodlighting
systems based on the following estSmated lives..
Artificial Grass Court5- 11 years
Tarmac Courts & Kids, Zone- 11 years
Floodlighting- 15 years
The curnulalive amount of the Fund and amounts set aside each year are based on an annual ieview
of estimated future replacement costs.
Page 13
continued...

Bisho
Sutton Tennis Club
Notes to the Financial Statèments- continued
for the Year Ended 31 December 2024
12.
RELATED PARTY DISCLOSURES
There were no related party transactions for the yearended 31 December 2024.
Page 14

Bisho
Sutton TennSs Club
Detailed Statemert of Financial Activities
for the Year Ended 31 December 2024
31.12.24
31.12.23
INCOME AND ENDOWMENTS
Donatlons and legacie5
Members, Subscriptions
Visitor fees
Coaching income
Tournament Income
Donations
Fund raising
Merchandising income
Key sales
Insurance clalm
GiftAid
Match fees
Ball recycling income
Deposit interest
Dividends
47,123
1,555
8,483
144
453
752
180
15
45,669
740
7,605
144
455
560
2,418
23
791
540
1,136
2,213
273
1,899
62,845
60,324
Total Incomln£ resources
62,845
60,324
EXPENDITURE
other
Accounting software costs
Business rates
Clubhouse cleaning
Clubhouse costs
Coaching costs
Courts maintenance
Elertricity BSTC
Electricity CVS
Equipment costs
Floodlight maintenan
Groullds and car park Maintenance
Internet charges
Junior section expenses
Keys and locks
Carrled forward
165
251
1,273
2,658
4.125
5,396
6,447
917
2,217
154
257
830
521
4,232
3,273
11,283
I,ooi
425
12.748
605
17,230
605
loo
36,902
39,816
This page does not form part of the statutory financial statements
Pa8e 15

Bisho
Sutton Tennis Club
Oetailed Staternent of Financial Activities
for the Year Ended 31 December 2024
31.12.24
31.12.23
Other
Brought forward
Box league software
League fees and court hlre
LTA subs
Merchandise costs
Miscellaneous costs
P05tage, printing and stationery
Tennis balls
Trophies
Trustee benefits taken
Venue illSLJrance
Water
Depreciation
36,902
29
260
1,260
39,816
460
1,215
2,274
514
26
786
584
450
1,468
97
8,620
592
1,315
514
450
1,633
137
9,392
52,395
56.312
Total resources expended
152,3951
156.3121
Net operating incomellexpenditurel
before gains and losses
10,450
4,012
Reallsed Yecognised Eains and105ses
ReBli5ed gainslllossesl on lixed asset
investments
1,242
3,433
Net operating Incomellexpenditurel before slnklng fund expendlture
11,692
7,445
Slnklng fund expènditure
Court 5, mini-zone and CVS courts
Court 3
110,7401
14,7401
Net movement In unrestricted funds
6,952
13,2951
Note '. Annual sinking fund provision is É21,78712023- £21,787)
This page does not form part of the statutory financial statements
Page 16