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

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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