REGISTERED CHARITY NUMBER: 1097418 Trustees, Re ort and Unaudited Financial Statements for the Year Ended 31 December 2025 for Bisho Sutton Tennis Club
Bisho Sutton Tennis Club Contents of the Financial Statements for the Year Ended 31 December 2025 Page Trustees, Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 6 to 14 Detailed Statement of Financial Activities 15 to 16
Bisho Sutton Tennis Club Trustees, Re ort for the Year Ended 31 December 2025 The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 'Accounting and Reportlng by Charities, the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with FRSIO2. OBJEcfivES AND AcfiviTIES Objectives and aims The objective of the charity is the promotion of community participation in healthy recreation for the benefits of the inhabitants of the Chew Valley area, in particular the provision of facilities 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 £20,570 for the year (2024 surplus- £6,952). A transfer of £21,787 was made to the Designated Fund (2024- £21,787) STRucfuRE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1097418 Principal address Wick Rd Bishop Sutton Bristol BS39 5TP Trustees D Tonkin L Jones C Edwards R Spours-Bayliff C Dunsmore N Gibbons J Kell (resigned 01 April 2025) (appointed 01 May 2024) (appointed 26 March 2026) Page I
3£T (h Trmitttip] IV Vtv. J l Lfo•Ye¢. IQ15 AD•4liPffi.A.TM (KTAIS sl-512
Inde Bisho endent Examiner's Re Sutton Tennis Club ort to the Trustees of Independent examiner's report to the trustees of Bishop Sutton Tennis Club I report to the charity trustees on my examination of the accounts of Bishop Sutton Tennis Club (the Trust) for the year ended 31 December 2025. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect 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 Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting 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 the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2(K)8 other than any 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. Sally Phillips Date: 23..1.0£ l.L. Page 3
Bisho Sutton Tennis Club Statement of Financial Activities for the Year Ended 31 December 2025 31.12.25 Total funds 31.12.24 Total funds Unrestricted Designated funds fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 64,307 64,307 62,845 EXPENDITURE ON Other Net gains/(losses) on investments (42,725) (42,725) (57,135) (1,012) (1,012) 1,242 NET INCOME/(EXPENDITURE) 20,570 20,570 6,952 Transfers between funds 11 (21,787) 21,787 Net movement in funds (1,217) 21,787 20,570 6,952 RECONCILIATION OF FUNDS Total funds brought forward 80,545 162,896 500 243,942 236,989 TOTAL FUNDS CARRIED FORWARD 79,328 184,683 500 264,512 243,942 The notes form part of these financial statements Page 4
Bisho Sutton Tennis Club Balance Sheet 31 December 2025 31.12.25 Total funds 31.12.24 Total funds Unrestricted Designated funds Fund Restricted fund Notes FIXED ASSETS Tangible assets 81,985 500 82,485 91,878 CURRENT ASSETS Stocks Debtors Investments Cash at bank and in hand 840 840 840 48,583 136,100 48,583 164,569 49,597 133,863 28,469 29,309 184,683 213,992 184,300 CREDITORS Amounts falling due within one year (24,116) (24,116) (22,285) NET CURRENT ASSETS 5,193 184,683 189,876 162,015 TOTAL ASSETS LESS CURRENT UABILITIES 87,178 184,683 500 272,361 253,893 CREDITORS Amounts falling due after more than one year (7,850) (7,850) (9,950) NET ASSETS 79,328 184,683 5(M) 264,512 243,942 FUNDS Unrestricted funds Restricted funds 11 264,012 500 243,442 5(X) TOTAL FUNDS 264,512 243,942 The fina cial tatements 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 Notes to the Financial Statements for the Year Ended 31 December 2025 ACCOUNTING POUCIES Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The Charity recognises Members, Subscriptions for the period l January to 31 December on an accruals basis. Members, Subscriptions received in the current financial year but prepaid for the following financial year, are recognised as deferred revenue at the balance sheet date. Resources expended Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation 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- straight line over 10 years from 2020. Internet- straight line over 4 years from 2022. Pavilion- straight line over 5 years from 2024. Stocks Stocks are valued at the lower of cost and net realisable value, after making allowance for obsolete and slow moving items. Taxation The charity is exempt from tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds - these funds are set aside by the trustees out of unrestricted funds 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 restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes. Page 6 continued..
Bisho Sutton Tennis Club Notes to the Financial Statements - continued for the Year Ended 31 December 2025 ACCOUNTING POLICIES- continued Fund accounting Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Going concern The Trustees consider that there are no material uncertainties about Bishop Sutton Tennis 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. 5 trustees elected to receive the discount in 2025 (2024 - 3 trustees). Trustees, expenses There were no trustees, expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES Unrestricted Designated funds Fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 62,845 62,845 EXPENDITURE ON Other Net gains/(losses) on investments (52,395) 1,242 (4,740) (57,135) 3,433 NEf INCOME/(EXPENDITURE) 11,692 (4,740) 6,952 Transfers between funds (21,787) 21,787 Net movement in funds (10,095) 17,047 6,952 RECONCILIATION OF FUNDS Total funds brought forward 90,640 145,849 500 236,989 TOTAL FUNDS CARRIED FORWARD 80,545 162,896 500 243,942 Page 7 continued.
Bisho Sutton Tennis Club Notes to the Financial Statements ontinued for the Year Ende l December 2025 TANGIBLE FIXED ASSErs Chew Valley School Courts Clubhouse & Pavilion Internet Totals COST At l January 2025 Additions Grants 156,964 13,933 4,413 175,310 At 31 December 2025 156,964 13,933 4,413 175,310 DEPRECIATION At l January 2025 Charge for year (74,259) (6,896) (6,967) (1,393) (2,206) (1,103) (83,432) (9,392) At 31 December 2025 (81,155) (8,360) (3,309) (92,824) NEf BOOK VALUE At 31 December 2025 75,809 5,573 1,103 82,485 At 31 December 2024 82,705 6,966 2,207 91,878 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 depreciated over five years on a straight-line basis. The Internet infrastructure is written off over four years on a straight-line basis. The Trustees have decided to write off the cost of the Chew Valley School Court assets over 10 years on a straight-line basis. No value has been attributed in the Balance Sheet to the Club's land at Wick Road, Bishop Sutton (purchased on 31 Dec 1952 for £350) or the five Tennis Courts, Kids, Zone & floodlighting built on it. The Chew Valley Courts have been shown at cost less grant received in accordance with International Accounting Standard 20. Page 8 continued.
Bisho Sutton Tennis Club Notes to the Financial Statements - continued for the Year Ended 31 December 2025 STOCKS 31.12.25 31.12.24 Fobs DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.25 31.12.24 Other debtors CURRENT ASSET INVESTMENTS Cost 2025 2024 1,494.64 COIF Charities Investment Fund - Income Units- market value 14,512 28,879 30,331 15,281.17 COIF Charities Investment Fixed Interest Fund - Income Units- market value 20,000 19,703 19,266 34,512 48,582 49,597 Page 9 continued...
Bisho Sutton Tennis Club Notes to the Financial Statements- continued for the Year Ended 31 December 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.25 31.12.24 Other loans (see note 10) Trade creditors Accrued expenses Deferred revenue 2,100 2,100 5,807 16,209 4,250 15,935 24,116 22,285 Includes a balance of £1,500 (2024: £1,500) which represents the monies paid over by members to obtain key fobs to gain 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 ONEYEAR 31.12.25 31.12.24 Other loans (see note 10) 7,850 9,950 The Lawn Tennis Association 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 right to charge an interest rate of up to Iyo over Coutts base rate but has reduced the rate to nil, subject to annual review. 10. LOANS An analysis of the maturity of loans is given below: 31.12.25 31.12.24 Amounts falling due within one year on demand: LTA Loan 2,100 2,100 Amounts falling due between two and five years: LTA Loan 7,850 9,950 Page 10 continued.
Bisho Sutton Tennis Club Notes to the Financial Statements- continued for the Year Ended 31 December 2025 11. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.12.25 At 1.1.25 Unrestricted funds General Accumulated Surplus Designated Fund 80,547 162,894 20,570 (21,787) 21,787 79,330 184,681 243,442 20,570 263,912 Restricted funds Childrens Membership and Coaching Fund 5(K) 500 TOTAL FUNDS 243,942 20,570 264,512 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Gains and losses Movement in funds Unrestrirted funds General Accumulated Surplus Designated Fund 64,307 (42,725) (1,012) 20,570 64,307 (42,725) (1,012) 20,570 TOTAL FUNDS 64,307 (42,725) (1,012) 20,570 Page 11 continued.
Bisho Sutton Tennis Club Notes to the Financial Statements - continued for the Year Ended 31 December 2025 11. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement in funds Tra nsfers between funds At 31.12.24 At 1.1.24 Unrestricted funds General Accumulated Surplus Designated Fund 90,640 145,849 11,692 (4,740) (21,787) 21,787 80,545 162,896 236,489 6,952 243,442 Restricted funds Childrens Membership and Coaching Fund 500 500 TOTAL FUNDS 236,989 6,952 243,942 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Gains and Movement losses in funds Unrestricted funds General Accumulated Surplus Designated Fund 62,845 (52,395) (4,740) 1,242 11,692 (4,740) 62,845 (57,135) 1,242 6,952 TOTAL FUNDS 62,845 (57,135) 1,242 6,952 Page 12 continued...
Bisho Sutton Tennis Club Notes to the Financial Statements - continued for the Year Ended 31 December 2025 11. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds Transfers between funds At 31.12.25 At 1.1.24 Unrestricted funds General Accumulated Surplus Designated Fund 90,642 145,848 32,262 (4,740) (43,573) 43,573 79,330 184,681 236,490 27,522 264,012 Restricted funds Childrens Membership and Coaching Fund 500 500 TOTAL FUNDS 236,990 27,522 264,512 A current year 12 months and prior 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 Accumulated Surplus Designated Fund 127,152 (95,120) (4,740) 230 32,262 (4,740) 127,152 (99,860) 230 27,522 TOTAL FUNDS 127,152 (99,860) 230 27,522 Transfers between funds A Designated Fund has been established for the cost of renewing court surfaces & floodlighting systems based on the following estimated lives: Artificial Grass Courts - 11 years Tarmac Courts & Kids, Zone - 11 years Floodlighting~ 15 years The cumulative amount of the Fund and amounts set aside each year are based on an annual review of estimated future replacement costs. Page 13 continued...
Bisho Sutton Tennis Club Notes to the Financial Statements - continued for the Year Ended 31 December 2025 12. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 December 2025. Page 14
Bisho Sutton Tennis Club Detailed Statement of Financial Activities for the Year Ended 31 December 2025 31.12.25 31.12.24 INCOME AND ENDOWMENTS Donations and legacies Members, Subscriptions Visitor fees Coaching income Tournament Income Donations Fund raising Merchandising income Key sales Insurance claim Gift Aid Match fees Ball recycling income Deposit interest Dividends 48,443 1,725 8,004 47,123 1,555 8,483 144 453 752 180 15 450 1,136 783 791 1,367 2,399 1,136 2,213 64,307 62,845 Total incoming resources 64,307 62,845 EXPENDITURE Other Accounting software costs Business rates Clubhouse cleaning Clubhouse costs Coaching costs Courts maintenance Electricity BSTC Electricity CVS Equipment costs Floodlight maintenance Grounds and car park maintenance Internet charges Junior section expenses Keys and locks Carried forward 173 250 1,014 4,268 4,000 60 4,562 593 134 165 251 1,273 2,658 4,125 5,396 6,447 917 2,217 9,783 605 12,748 605 336 25,778 100 36,902 This page does not form part of the statutory financial statements Page 15
Bisho Sutton Tennis Club Detailed Statement of Financial Activities for the Year Ended 31 December 2025 31.12.25 31.12.24 Other Brought forward Box league software League fees and court hire LTA subs Merchandise costs Miscellaneous costs Postage, printing and stationery Tennis balls Trophies Trustee benefits taken Venue insurance Water Depreciation 25,778 348 436 1,305 36,902 29 260 1,260 1,051 592 1,107 528 750 1,859 171 9,392 1,315 514 450 1,633 137 9,392 42,725 52,395 Total resources expended (42,725) (52,395) Net operating income/(expenditure) before gains and losses 21,582 10,450 Realised recognised gains and losses Realised gains/(losses) on fixed asset investments (1,012) 1,242 Net operating income/(expenditure) before sinking fund expenditure 20,570 11,692 Sinking fund expenditure Court 3 (4,740) Net movement in unrestricted funds 20,570 6,952 Note Annual sinking fund provision is £21,787 (2023 - £21,787) This page does not form part of the statutory financial statements Page 16