**Registered number: 05783705 Charity number: 1115040**
## **HALTON TENNIS CENTRE**
**(A company limited by guarantee)**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2021**
## **HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the Charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 8|
|**Trustees' responsibilities statement**|9|
|**Independent auditors' report on the financial statements**|10 - 13|
|**Statement of financial activities**|14|
|**Balance sheet**|15 - 16|
|**Statement of cash flows**|17|
|**Notes to the financial statements**|18 - 28|
## **HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021**
|**Trustees**|G A Roe|
|---|---|
||D M Campion|
||M T C Rogan|
||C J Duffin|
||E A Price (appointed 22 June 2020)|
||D Gange|
||R J Pain|
||J H Walker|
||C Evans (resigned 28 April 2020)|
|**Company registered**
**number**
05783705
**Charity registered**
**number**
1115040
**Registered office**
Chestnut End
Chestnut Avenue
Halton Village
Bucks
HP22 5PD
**Independent auditors**
James Cowper Kreston
Chartered Accountants and Statutory Auditor
Reading Bridge House
George Street
Reading
Berkshire
RG1 8LS||
Page 1
## **HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021**
The Trustees present their annual report together with the audited financial statements of the Halton Tennis Centre for the year 1 April 2020 to 31 March 2021. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
## **Objectives and activities**
In summary, our objectives as set out in the governing document are to provide appropriate Leadership, management and facilities, encourage and attract people to work and to ensure the smooth organisational and strategic wellbeing of the Halton Tennis Centre (HTC), whilst also ensuring its financial sustainability as an asset for the local community to enjoy. In addition, we offer a willingness to help people when they are unable to afford to play, through supporting bursaries for both adults and children. We also embedded education/life skills learning into the junior sessions through the 4 Rs programme included in all coaching (Respect, Responsibility, Resilience & Reflection). We support free access and training for local young talented athletes of all sports through free access to our health and fitness facilities and trainers.
We provide tennis for those with disabilities (both physical and mental health) through different tennis activities including daytime festivals of tennis at no charge, working with the South Bucks Schools Sport partnership, for local school children at special needs schools; over 500 participants annually enjoy these festivals. We have maintained our disability tennis squad sessions with the Downs’s syndrome, Visually Impaired and Special Education Needs being particularly successful, both adults and children. As a result, we continue to attract grant funding to support the activities.
We are very proud to be a community-based asset for everyone to access both socially and sporting.
Every week we hold open club sessions (Rusty Rackets) on a Thursday & Saturday for both visitors, potential members and members to bring friends and relatives to try tennis and hit some balls and have fun. We continue to offer a PAYG for non-members and coaching sessions for new to tennis branded GTAG (give tennis a go) as well as a much cheaper GTAG membership and “Parent” membership to help families play with their children. Parents of younger children age up to 8 are encouraged to go on court with their children (Free of charge). The centre continues to examine opportunities to encourage girls’ into playing and enjoying tennis: and we are especially pleased with the growing girl’s section in its junior membership and junior club. As well as our Junior (age 12+) twice weekly club sessions we are starting a younger age group fun club session this year.
Wellbeing and health are encouraged through our open weekly Cardio tennis sessions run by the coaches which we plan to expand further in 2021.
We provide 15 social tennis sessions each week to suit a range of ages and abilities for both members and PAYG customers and 12 different social competitive activities. We offer competitive tennis through 58 different adults teams including mixed and veterans plus 13 Junior teams and 55 Junior coaching groups from age 2-18.
Our aims, including changes we seek to make through our activities are articulated in the Halton Vision, but in essence our Objective is to offer the "Complete Learning Experience" through a strategy of diversification of activities and integration of our culture/ethos attitudes and behaviours.
Bucks County Cricket also use Halton and we look forward to continuing to support opportunities for local children to play and train all year round using our indoor facilities.
Page 2
**HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
By way of explanation of the main objectives for the year and strategies for achieving them, they were to continue to provide a thriving environment for the various activities taking place and ensure that the quality and customer care were maintained at a high level to ensure the HTC Vision was being delivered. We continue to heavily invest resources in disability tennis & delivering coaching to local schools including large scale annual free taster sessions in many local primary schools for over 600 children.
## **Acheivements and performance**
A review of our charitable activities has been carried out by the Trustees; below is a review of performance against objectives.
The past year has been successful, both in terms of remaining financially stable, notwithstanding the continuing challenges posed by Covid-19, investment in new facilities and maintaining our reserves, but also operationally by continuing to grow our tennis offerings and improving our existing facilities. When covid permitted, we have fielded 58 competitive adult teams over the year and 13 junior teams and again support our regularly competing juniors and are by far and away the best facility within Buckinghamshire in this respect.
This year has again been very successful, with disability tennis - especially the Downs Syndrome groups, Visually Impaired and also the junior and mini tennis sections thriving well. We have seen continued success in our off-site activity; we provide coaching at numerous local schools; over 1000 children receive tuition each week as well as over 500 at the holiday camps and our Easter camps.
Our gym/health centre continues to evolve to offer more activities (especially the studio classes) and maintained its membership, to support both performance players and other local clubs/sports with its specialist training & rehabilitation offerings. All the classes are popular and open to the public. Demand for physiotherapy and sport massage has caused us to invest in 2 further treatment rooms.
We have 14 coaches trained in delivery of disability tennis and work closely with Stoke Mandeville hospital and sports stadium and Wheel power.
Adult tennis for the local community has continued with a wide age group enjoying the facilities. Rusty Rackets has been heavily promoted to encourage people back into sport, with free taster places being offered all year round. Additional ongoing free coaching and social tennis support sessions have also been introduced to ensure the joining experience is successful. The GTAG (give tennis a go) taster membership has been very popular with over 30 people joining this group.
The High-Performance tennis activity has flourished with superb on court results with numerous players from local clubs accessing our squads.
We were proud to again be selected to host a prestigious Tennis Europe U12 event for juniors. Our funding and status as an LTA accredited Local Player development funded centre has continued for another year focussing on U12 age group.
The RAF continues to host their training and tournament programme, match & practice sessions at Halton, subject to Covid restrictions including novice tournaments in June as a prelude to the Inter Services at Wimbledon. Our coaching team has been active throughout the year running weekend training for them.
We have expanded our catering and bar facilities to provide a wider offering to the local community as its “hub” and this year hosted the Halton Village fete for over 250 people.
## **Public benefit**
HTC is acutely aware of its place in the wider community. Most of its staff, members and casual users live within 10 miles of the Centre and we encourage people to cycle. We offer full recycling facilities for materials used at the Centre, and we continue to be proactive in reducing the plastic cup use in the gym, with a tap water system and a wood burner to heat the clubhouse.
Page 3
## **HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
We continue to invest in staff training and development supporting their learning and growth across a wide range of activities and provide employment opportunities to over 60 people.
We work hard to ensure that as many adults and children have the chance to play tennis at Halton and promote access to a healthy lifestyle for the local community. The inclusion of Physio (an additional 2 treatment rooms have been built) and sports massage facilities as well as a bicycle rental and repair facility has been very popular. We allow access to talented children to play regardless of their ability to pay. All comers are welcome to our many holiday camps for children.
Our Easter and Summer school holiday camp activity has again been successful and over 300 children attended over the 8 weeks, The camps are open to non members and are actively promoted in the local community.
Coaching is always available to non members.
Our mini tennis and toddler tennis (sporty tots) continue to be one of our major success stories, utilizing the 3 indoor mini courts and 4 outdoor mini courts as well as priority access to other indoor courts to ensure they can play all year round. All our outdoor mini courts had floodlighting added in the past year with the help of Sport England.
In 2020 we invested further into the mini tennis age group and toddler tennis (sporty tots) has been an outstanding growth area for us with a large number of regular weekly players. As indicated elsewhere in this report, young players really form the heart of the Centre. We are held up by the LTA as a great example of the "Ecology of a successful Performance Centre in a club environment" and regularly receive calls of help from other clubs.
As the home for RAF tennis, the centre provides for the "efficiency" of the Royal Air Force, in terms of fitness, team development, grit and courage and enhanced retention through the release of stresses and strains not least around the operational deployments.
In addition, HTC has again raised money for different charities such as the Florence Nightingale Hospice, MS Centre, Iain Rennie and GIYM.
## **Financial review**
Details of principal funding sources and how expenditure has supported key objectives is appended below.
The principal sources of funding are from membership subscriptions and coaching incomes from parents. We also receive a grant from the LTA of some £5,000 to support local player development training for talented children.
A loan of £250k was secured via the Government Business Loan Interruption scheme to support us though the pandemic.
The LTA grant helps enable us to provide the outstanding nationally recognised coaching and training programme. Indoor tennis is very expensive and challenging to remain sustainable. However holistically all the elements are intertwined and inter dependent upon each other.
The Statement of Financial Activities shows net expenditure of £118,390 (2020: net expenditure of £129,953) for the year and our reserves stand at £837,170 (2020: £955,560) in total.
Page 4
## **HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **Reserves policy**
The Trustees have determined that they will seek to maintain 2 key financial ratios at or above an agreed minimum (current assets/current liabilities and net current assets/long term liabilities) to ensure our sustainability, cashflow and ability to invest/take advantage if the opportunity arises. The club is in a strong position with its facilities all in good condition. On average, the club needs to replace £100k of assets each year, albeit a significant element is only required every 25 years (domes). The domes will likely be replaced with a more permanent structure between 2025 and 2030. This will also support our carbon neutral ambitions and reduce inflation cost waste by some £25k per year.
Whilst many charities express their free reserve position as a multiple of their monthly costs, the current level of reserves provides the Trustees with sufficient reassurance and more than sufficient cover for its regular operations.
In setting our objectives and planning our activities, the Trustees have considered the Charity Commission's guidance on public benefit.
In line with the guidance from the Charities Commission, we have focused on: Succession planning & People development recognising that personal growth is a prerequisite to business growth; although the Pandemic has caused much of our effort to be focused on recovery & reinvention.
We remain invested in Cyber Security activities and renewed the Cyber Essentials certification. This has been recognised by the LTA and promoted widely to over 2000 tennis clubs in the UK.
The procedure for appointing and training new trustees is dealt with by the existing Board of Trustees. The Board review the existing situation of the charity and the role the retiring trustee fulfilled, before looking at the skills and competencies required in replacing them. Advertisements will be placed in appropriate publications and word of mouth.
Induction and training are provided via on the job training by the existing Chairman with a view to the history/background of the Charity and Centre and its vision/aims and to discuss expectations re role and what they can bring to the charity. Background copies of Board meetings and the Constitution and other relevant documentation are provided.
The organisational structure currently comprises of 8 trustees, one of whom is nominated as Chairman for a period of 12 months. Decisions are made at minuted Board meetings which take place quarterly, as well as at the AGM. It is our intention to maintain the number between 8 - 12 Trustees.
The Charity has a relationship with the RAF Tennis Association, and the LTA, both of whom use the facilities from time to time. The Charity role as HTC is the provision of facilities.
The Charity is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association. The Charity is constituted under a Memorandum of Association and is a registered charity number 1115040.
The Charity brings together the activities of Halton Village Lawn Tennis Club (HVLTC) and the Royal Air Force Lawn Tennis Association (RAF LTA) into a mutually reinforcing, forward looking organisation. The facilities are also open to the public including the Pavilion Cafe to use and hire, and all classes and coaching activities are open to non members. HTC provides members of the HVLTC with a high-quality location for their civilian club and a springboard for excellence through the LTA Performance Tennis and the RAF LTA with a high quality facility, which they regard as their "home" site for RAF tennis competitions and matches. The provision of tennis for those with disabilities continues to be a significant activity over the past 12 months. As well as running groups and individual sessions during the week, we provide tennis festival days at Halton each year for local SEN (special needs schools) offering tennis & a day out of school for up to 60 children from up to 8 schools each time. We have just agreed to increase the number of festivals which are run free of charge as well as moving into multisport choice for them. We work closely with both the Tennis Foundation having secured a grant to support these activities as well as with the local SEN schools Sport partnership manager.
Page 5
## **HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
HTC has a long lease on the site from the RAF LTA, at a peppercorn rate, in lieu of the effective management of the site and its facilities.
The Charity provides a strong learning environment, through the Everyball Coaching team including education and schooling opportunities for young players who wish to focus on tennis as a career, from age 11 upwards, using a mixture of direct teaching from tutors and distance learning with Oxford Home schooling.
We deliver tennis to many local schools as we seek to promote tennis and its role in a healthy lifestyle. We anticipate the school relationships flourishing further in respect of both a full-time tennis/education mix and continue to see students applying for scholarships to USA colleges.
A new initiative is participating and supporting a BTEC in Sport qualification for 16–18-year old’s in conjunction with Aylesbury Rugby Club.
For those who have left education, the Charity offers an opportunity to advance in the field of tennis coach education, with the Coaching Apprenticeship scheme. Gap Year opportunities are also offered to A level students to work at the Centre as well as numerous work experience opportunities for GCSE students and Placement year programme for university students. Our learning body called Chiltern Institute of Learning & Development continues to flourish and bring together coaches and trainers across all sports in the area utilising our conference room.
## **Plans for future periods**
As a Board we will continue to support our public image on the community aspect of how we promote ourselves to reflect better the wide nature of our activities. We will continue our leadership style that has brought us success over a long period and continuous growth over the past 15 years whilst blending in a renewed focus on 4 areas: sustainability, succession planning, governance and internal controls.
We have commissioned a review of our Carbon Footprint with a view to embarking on a carbon neutral journey. This will include practical measures such as 6 more courts to LED floodlights, Electric Car charging points and changing our inflation domes to fixed structures to greatly reduce our consumption of energy.
This coming year we will be applying to become one of the LTAs new tennis coach education centres to deliver coach education courses.
We are planning to improve our disability access to the main clubhouse building and install a permanent sloped ramp access/egress and a new dedicated toilet facility. This also is representative of the increased activity we are experiencing.
We aim to continue building the club environment feel for all participants as a social enterprise (members and non-members) with a focus on tennis and health.
We continue to act as the LTA hub for tennis, hosting match play events, county training and tournaments including the high profile European U12 event. Our ambition is to make our facilities and coaching expertise as widely available as possible; we have upgraded all our changing facilities.
We are continuing to focus on the younger age groups activities and facilities improvements & plan to increase tennis opportunities at the early ages of 4 - 5 age group as well as toddler tennis for age 2+.
We will continue to support other local and national Charities such as PACE centre for severely disabled children & the Florence Nightingale Hospice. We continue our bursary for long standing members who find themselves in financial difficulties in the current economic situation. Additional voluntary funding from members is also provided to top up the costs of performance players when required as well as a KTDA (keep the dream alive) monthly raffle.
Welcoming players new to the game or returning after a break (many haven’t played since school/having children) is a key focus for us every year through our Rusty Rackets and New Member programme providing weekly coaching free of charge. Coaching is available to non members.
Page 6
**HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
In due course, we hope to purchase additional land adjacent to the centre when it becomes available, to primarily support additional tennis courts and car parking as well as a wider multi-sport set of activities including cricket. Investment in making the facilities warm & welcoming and beautiful / landscaping and gardens will continue over the next 12 months, albeit caution will be the watchword as cashflow is challenged by the Covid-19 situation.
Tangible fixed assets for use by the Charity.
Details of movements in fixed assets are set out in the notes to the accounts.
## **Directors and Trustees**
All directors of the company are also Trustees of the Charity, and there are no other Trustees. All the Trustees named on page 1 served throughout the period. The Board has the power to appoint additional Trustees as it considers fit to do so.
Two of the directors are original appointees at the time of the HTC's creation. They are a well-balanced grouping and utilise individual skills well. They have a broad range of business and Public service skills. Within their area of expertise, they continue to enhance their skills as trustees and directors.
## **Risk management**
The Trustees actively review the major risks which the Charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks. The recent Covid-19 situation has highlighted the additional need to explore external wider geopolitical environmental risks to the centre that are beyond our control but can have a significant impact.
The Risk Register is reviewed at each Board meeting and includes a review of trustees and succession planning for both trustees and the executive.
Our new (2019) Procurement Policy and processes are now embedded to ensure we maintain transparent and credible decision making, especially for our higher value purchases.
Safeguarding of Vulnerable Young Adults has also been highlighted as a key risk by the LTA and appropriate steps (policies/procedures and communication) have been put in place. HSAW and Safeguarding are a fixed agenda item at all Board meetings, the Tennis members committee meetings as well as the internal weekly operational meeting.
The announcement of the closure of RAF Halton in 2025 remains an opportunity and a threat and has been taken on board by the trustees as it will cause a significant impact to the local community not least with the planned additional housing; we are working with the local community and authorities to ensure that our voice is heard in any decision making.
## **Disclosure of information to auditors**
Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that: - so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and
- that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information.
## **Auditors**
The auditors, James Cowper Kreston, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.
Page 7
HALTON TENNIS CENTRE
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
App
oved by order
e board of Trustees and signed on their behalf by..
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Page 8
HALTON TENNIS CENTRE
(A company limited by guaranteel
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2021
The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for
preparing the Trustees. report and the financial statements in ac(x)rdance with applicable law and Uniled
Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare finan(ial slatements for each finanual year. Under company law,
the Trustees musl not approve the financial statements unless they are satisffied that they give a true and fair
view of the stale of affairs of the Charily and of tts IrMing resources and application of resources, including its
income and expenditure. for that period. In preparing these financial statements. the Trustees are required to..
select suitable accounting policies and then apply them Consisten,
observe the methods and principles of the Charrties SORP IFRS 102);
make judgements and accounting estirna1 that are reasonablg and pwdgnt:
stale whether applicable UK Accounting Standards {FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial stateménts..
prepare the financial ststements on Ihe going concem basis unless it is inappropriate to presume that the
Charity will Contin in bUn.
The Tnjstees are responsible for keeping adequate a¢c4Junting re¢ords that are suffieient lo $how and explaln
the Charitys Ir8nsactions and dlsdose with feasonable accuracy al any time the financial position of the Charlty
and enable them to ensure that the financial statements compty th the Companies Act 2006. Th8y are also
responsible for safeguarding the assets of the Charity and hence for takirvJ reasonable steps for the prevention
and delectlon of fraud and other irregularitses.
order ol the membe of the
Trustees and signed on its behaff by:
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Page 9
**HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HALTON TENNIS CENTRE**
## **Opinion**
We have audited the financial statements of Halton Tennis Centre (the 'charitable company') for the year ended 31 March 2021 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 March 2021 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
Page 10
**HALTON TENNIS CENTRE**
**(A company limited by guarantee)**
## **INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HALTON TENNIS CENTRE (CONTINUED)**
## **Other information**
The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
- the information given in the Trustees' report is inconsistent in any material respect with the financial statements; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records and returns; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Page 11
**HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HALTON TENNIS CENTRE (CONTINUED)**
## **Auditors' responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
The specific procedures for this engagement that we designed and performed to detect material misstatements in respect of irregularities, including fraud, were as follows:
- Enquiry of management and those charged with governance around actual and potential litigation and claims;
- Enquiry of management and those charged with governance to identify any material instances of noncompliance with laws and regulations;
- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
- Performing audit work to address the risk of irregularities due to management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for evidence of bias.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
Page 12
## **HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HALTON TENNIS CENTRE (CONTINUED)**
## **Use of our report**
This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.
**Alexander Peal BSc(Hons) FCA DChA (Senior Statutory Auditor)** Chartered Accountants and Statutory Auditor Reading Bridge House George Street Reading Berkshire RG1 8LS
Date:
James Cowper Kreston are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
Page 13
## **HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021**
|**Note**
**Income from:**
Donations and legacies
4
Charitable activities
5
Investments
6
**Total income**
**Expenditure on:**
Charitable activities
7
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**2021**
**£**
**-**
**24,787**
**-**
**24,787**
**15,716**
**15,716**
**9,071**
**12,521**
**9,071**
**21,592**|**Unrestricted**
**funds**
**2021**
**£**
**124,659**
**370,698**
**480**
**495,837**
**623,298**
**623,298**
**(127,461)**
**943,039**
**(127,461)**
**815,578**|**Total**
**funds**
**2021**
**£**
**124,659**
**395,485**
**480**
**520,624**
**639,014**
**639,014**
**(118,390)**
**955,560**
**(118,390)**
**837,170**|Total
funds
2020
£
-
1,072,178
569
1,072,747
1,202,700
1,202,700
(129,953)
1,085,513
(129,953)
955,560|
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 18 to 28 form part of these financial statements.
Page 14
## **HALTON TENNIS CENTRE (A company limited by guarantee) REGISTERED NUMBER: 05783705**
## **BALANCE SHEET AS AT 31 MARCH 2021**
|**Note**
**Fixed assets**
Tangible assets
11
**Current assets**
Stocks
12
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
**Net current assets**
**Total assets less current liabilities**
Creditors: amounts falling due after more
than one year
15
**Net assets excluding pension asset**
**Total net assets**
**Charity funds**
Restricted funds
16
Unrestricted funds
16
**Total funds**|**1,789**
**22,410**
**768,658**
**792,857**
**(238,776)**|**2021**
**£**
**558,733**
**558,733**
**554,081**
**1,112,814**
**(275,644)**
**837,170**
**837,170**
**21,592**
**815,578**
**837,170**|3,000
27,341
449,608
479,949
(124,990)|2020
£
678,553
678,553
354,959
1,033,512
(77,952)
955,560
955,560
12,521
943,039
955,560|
|---|---|---|---|---|
Page 15
HALTON TENNIS CENTRE
IA company Ilmited by guarantse)
REGISTERED NUMBER: 05783705
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2021
The entity was entttled to exemption fr(xn audit under section 477 of the Companies Ael 2006.
The members have not required the entiiy to obtain an audtt for the year in question in accordance wiEh section
476 of the Companies Act 2006.
However, an audit is required in aCrdan section 145 of the Chariknes Act 2011.
The Trustees acknowledge their responsitmllS for complying with the requirements of the Act with respect to
accounting reCrdS and preparation of finalla Ststents.
The financial statements have been wepared in accordance with the provisions applicable to entities subject to
the small companies regime.
The
nancial statements were approved a
d authorised f issue by the Trustees and signed on their behalf by..
alker
rust
ate
S. ll.zi
The Th)tes on pages 18 to 28 fom part of these financial statements.
Page 16
## **HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021**
|**Note**
**Cash flows from operating activities**
Net cash used in operating activities
17
**Cash flows from investing activities**
Purchase of tangible fixed assets
**Net cash used in investing activities**
**Cash flows from financing activities**
Cash inflows from new borrowing
Repayments of borrowing
**Net cash provided by/(used in) financing activities**
**Change in cash and cash equivalents in the year**
Cash and cash equivalents at the beginning of the year
**Cash and cash equivalents at the end of the year**
18
The notes on pages 18 to 28 form part of these financial statements|**2021**
**£**
**99,165**
**(20,628)**
**(20,628)**
**250,000**
**(9,487)**
**240,513**
**319,050**
**449,608**
**768,658**|2020
£
31,953
(65,614)
**(65,614)**
-
(31,475)
**(31,475)**
**(65,136)**
514,744
449,608|
|---|---|---|
Page 17
**HALTON TENNIS CENTRE**
**(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **1. General information**
The Charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.
The registered office address is Tennis Centre Chestnut End, Halton Village, Aylesbury, Buckinghamshire, HP22 5PD.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements 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 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Halton Tennis Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Income**
Donations, Tennis court bookings, Tennis Subscriptions, Coaches Court fees, Gym memberships, Conference room hire and Sponsorships are recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Catering income is recognised in the period in which it is receivable and to the extent the goods have been provided.
## **2.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
## **2.4 Government grants**
Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred.
Page 18
**HALTON TENNIS CENTRE**
**(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **2. Accounting policies (continued)**
## **2.5 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
## **2.6 Tangible fixed assets and depreciation**
Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following bases:
Tennis courts and dome - 10% to 15% straight line - Gym equipment 10% to 25% straight line General facilities - 10% to 33% straight line
## **2.7 Stocks**
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
## **2.8 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.9 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.10 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
Page 19
## **HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **3. Critical accounting estimates and areas of judgement**
The preparation of the financial statements requires the Charity to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for income and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. The following judgements and estimates have had the most significant effect on amounts recognised in the financial statements.
Critical accounting estimates and assumptions:
## **Tangible fixed assets (Note 12)**
Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values may vary depending on a number of factors.
## **4. Income from donations and legacies**
|**Unrestricted**
**funds**
**2021**
**£**
ESC Lottery Fund
2,232
Government Grants
122,427
124,659|**Total**
**funds**
**2021**
**£**
**2,232**
**122,427**
**124,659**|Total
funds
2020
£
-
-|
|---|---|---|
|||-|
Page 20
## **HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **5. Income from charitable activities**
|Tennis subscriptions
Tennis court income
Gym subscriptions
Gym income
Catering income
Miscellaneous income
Gift Aid
LTA HPC funding
Conference room hire
EBI income
Disability grant
Players accounts
Total 2020|**Restricted**
**funds**
**2021**
**Unrestricted**
**funds**
**2021**
**£**
**£**
-
81,867
-
31,051
-
27,707
-
11,003
-
24,852
-
24,712
-
43
-
8,240
-
9,173
-
152,050
760
-
24,027
-
24,787
370,698
51,022
1,021,156|**Total**
**funds**
**2021**
**£**
**81,867**
**31,051**
**27,707**
**11,003**
**24,852**
**24,712**
**43**
**8,240**
**9,173**
**152,050**
**760**
**24,027**
**395,485**
1,072,178|Total
funds
2020
£
175,860
82,799
169,955
29,193
148,641
29,573
-
114
18,383
366,638
16,865
34,157|
|---|---|---|---|
||||1,072,178|
|||||
## **6. Investment income**
|**Unrestricted**
**funds**
**2021**
**£**
Bank interest received
480
Total 2020
569|**Total**
**funds**
**2021**
**£**
**480**
569|Total
funds
2020
£
569|
|---|---|---|
||||
Page 21
**HALTON TENNIS CENTRE**
**(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **7. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|Facilities maintenance
Direct tennis expenses
Direct gym expenses
Catering
Administration
Utilities
Promotions, advertising & marketing
Training
Sundry expenses
Depreciation
Bank interest and charges
EBI costs
Total 2020|**Restricted**
**funds**
**2021**
**Unrestricted**
**funds**
**2021**
**£**
**£**
-
84,781
15,716
19,730
-
4,255
-
63,069
-
156,557
-
35,126
-
-
-
-
-
7,350
-
140,449
-
2,990
-
108,991
15,716
623,298
85,453
1,117,247|**Total**
**funds**
**2021**
**£**
**84,781**
**35,446**
**4,255**
**63,069**
**156,557**
**35,126**
**-**
**-**
**7,350**
**140,449**
**2,990**
**108,991**
**639,014**
1,202,700|Total
funds
2020
£
137,626
118,350
5,577
172,864
230,272
56,576
21,123
1,320
22,170
216,820
9,721
210,281|
|---|---|---|---|
||||1,202,700|
|||||
## **8. Auditors' remuneration**
The auditors' remuneration amounts to an auditor fee of £4,650 _(_ 2020 _-_ £4,400 _)_ , and all non-audit services of £1,500 (2020 - £1,400).
Page 22
## **HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **9. Staff costs**
|Wages and salaries
Social security costs
Contribution to defined contribution pension schemes|**2021**
**£**
**251,837**
**10,147**
**3,219**
**265,203**|2020
£
401,515
10,656
-|
|---|---|---|
||||
|||412,171|
The average number of persons employed by the Charity during the year was as follows:
||**2021**|2020|
|---|---|---|
||**No.**|No.|
|Permanent employees (not including casual labour)|**4**|5|
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
|||**2021**|2020|
|---|---|---|---|
|||**No.**|No.|
|In the band £60,001|- £70,000|**-**|1|
## **10. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits (2020 - £NIL).
During the year ended 31 March 2021, no Trustee expenses have been incurred (2020 - £385).
Page 23
**HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
|**11.**
**Tangible fixed assets**
**Cost or valuation**
At 1 April 2020
Additions
At 31 March 2021
**Depreciation**
At 1 April 2020
Charge for the year
At 31 March 2021
**Net book value**
At 31 March 2021
At 31 March 2020
**12.**
**Stocks**
Finished goods and goods for resale
**13.**
**Debtors**
Trade debtors
Other debtors
Prepayments and accrued income|**2021**
**£**
**1,789**
**2021**
**£**
**3,351**
**11,379**
**7,680**
**22,410**|**Fixtures and**
**fittings**
**£**
**2,906,875**
**20,628**|
|---|---|---|
|||**2,927,503**|
|||**2,228,322**
**140,448**|
|||**2,368,770**|
|||**558,733**|
|||678,553|
|||2020
£
3,000
2020
£
17,236
1,039
9,066
27,341|
Page 24
## **HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **14. Creditors: Amounts falling due within one year**
|CBILS loans
Other loans
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 April 2020
Resources deferred during the year
Amounts released from previous periods|**2021**
**£**
**33,333**
**18,975**
**12,560**
**313**
**2,526**
**171,069**
**238,776**
**2021**
**£**
**52,990**
**137,348**
**(52,990)**
**137,348**|2020
£
-
9,487
1,996
-
13,432
100,075|
|---|---|---|
||||
|||124,990|
|||2020
£
60,243
52,990
(60,243)|
||||
|||52,990|
## **15. Creditors: Amounts falling due after more than one year**
|CBILS loans
Other loans|**2021**
**£**
**216,667**
**58,977**
**275,644**|2020
£
-
77,952|
|---|---|---|
||||
|||77,952|
Other loans include an amount due to the LTA which will be repaid over 7 years in bi-annual instalments, with a repayment of £6,059 due every six months. Repayments are due every six months on 15 August and 15 February.
There is an additional loan with the LTA, which is being repaid on a bi-annual basis, with a repayment of £3,429 due every six months. Repayments are due every six months on 15 August and 15 February.
The loan balance due to the LTA as at 31 March 2021 is £37,952 (2020: £47,439). This has been split between creditors payable in less than one year and more than one year.
The loan balance due to members as at 31 March 2021 is £40,000 (2020: £40,000).
The outstanding CBILS loan as at 31 March 2021 is £250,000 (2020: £nil). Repayments will start in August 2021 and will be repaid over 5 years. This has beensplit between creditors payable in less than one year and more than one year.
Page 25
**HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **16. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
Reserves
**Restricted funds**
Disability Grant
Players Account
**Total of funds**
**Statement of funds - prior year**
Balance at
1 April 2019
£
**Unrestricted funds**
Reserves
1,062,056
**Restricted funds**
Disability Grant
12,915
Players Account
10,542
23,457
**Total of funds**
1,085,513|**Balance at 1**
**April 2020**
**£**
**943,039**
**8,605**
**3,916**
**12,521**
**955,560**
Income
£
1,021,726
16,864
34,157
51,021
51,021|**Income**
**£**
**495,837**
**760**
**24,027**
**24,787**
**520,624**
Expenditure
£
(1,117,247)
(21,173)
(64,280)
(85,453)
(1,202,700)|**Expenditure**
**£**
**(623,298)**
**(3,207)**
**(12,509)**
**(15,716)**
**(639,014)**
Transfers
in/out
£
(23,496)
-
23,496
23,496
-|**Balance at**
**31 March**
**2021**
**£**
**815,578**|
|---|---|---|---|---|
|||||**6,158**
**15,434**|
|||||**21,592**|
|||||**837,170**|
|||||Balance at
31 March
2020
£
943,039|
|**Unrestricted funds**
Reserves
**Restricted funds**
Disability Grant
Players Account
**Total of funds**|||||
|||||8,606
3,915|
|||||12,521|
|||||955,560|
Page 26
## **HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **17. Reconciliation of net movement in funds to net cash flow from operating activities**
|Net expenditure for the year (as per Statement of Financial Activities)
**Adjustments for:**
Depreciation charges
Decrease in stocks
Decrease in debtors
Increase/(decrease) in creditors
**Net cash provided by operating activities**|**2021**
**£**
**(118,390)**
**140,448**
**1,211**
**4,931**
**70,965**
**99,165**|2020
£
(129,953)
216,820
2,981
4
(57,899)
31,953|
|---|---|---|
|**18.**
**Analysis of cash and cash equivalents**
Cash in hand
**Total cash and cash equivalents**
**19.**
**Analysis of changes in net debt**
Cash at bank and in hand
Debt due within 1 year
Debt due after 1 year|**At 1 April**
**2020**
**£**
**449,608**
**(9,487)**
**(77,952)**
**362,169**|**2021**
**£**
**768,658**
**768,658**
**Cash flows**
**£**
**319,050**
**(42,821)**
**(197,692)**
**78,537**|2020
£
449,608
449,608
**At 31 March**
**2021**
**£**
**768,658**
**(52,308)**
**(275,644)**
**440,706**|
|---|---|---|---|
## **20. Pension commitments**
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions paid to the fund and amounted to £3,219 (2020 - £3,993). Payable to the fund as at 31 March 2021 and included in creditors are £680 (2020 - £923).
Page 27
## **HALTON TENNIS CENTRE**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **21. Operating lease commitments**
At 31 March 2021 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:
|Not later than 1 year
Later than 1 year and not later than 5 years|**2021**
**£**
**1,943**
**-**
**1,943**|2020
£
2,743
1,943|
|---|---|---|
||||
|||4,686|
## **22. Controlling party**
The charity is controlled by its Trustees as listed on page 1.
Page 28