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2022-12-31-accounts

REGISTERED CHARITY NUMBER: 1117605

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

FOR

THE RADLETT LAWN TENNIS AND SQUASH CLUB

Daniel Wolfson & Co Ltd 34a Watling Street Radlett Hertfordshire WD7 7NN

THE RADLETT LAWN TENNIS AND SQUASH CLUB

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Statement of Financial Position 7
Notes to the Financial Statements 8 to 14
Detailed Statement of Financial Activities 15 to 16

THE RADLETT LAWN TENNIS AND SQUASH CLUB

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2022

The trustees present their report with the financial statements of the charity for the year ended 31st December 2022. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

The objects of the Club are to promote the amateur sports of tennis and squash in Radlett and the surrounding area and community participation therein by the provision of facilities for both of these sports.

Page 1

THE RADLETT LAWN TENNIS AND SQUASH CLUB

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2022

ACHIEVEMENT AND PERFORMANCE

RLTSC has consolidated our increased membership numbers vs the pre-lockdown levels contributing to the club being in a strong financial position, thereby allowing the club to invest in a number of upgrades to our playing facilities, ensuring the long-term health of the club and providing opportunities for local people to play tennis and squash.

Adult playing members aged over 30 provide the bulk of the membership fees. At the end of December 2022, we had 442 members in this category, marginally lower than at December 2021. 'Junior' membership, at 394 members, is at a similar level to last year. Overall, including community members, RLTSC had 1,066 members at December 2022.

Our sustained level of increased membership numbers drove higher subscription income although primarily driven by the lockdown closure of 3 months in 2021. In addition, the club derives additional income from both entrance and court fees as well as camps and tennis schools run by our Head Coaches. After significant investment in 2021 including LED lights for Courts 1-6, new patio and a car park upgrade, in 2022, we replaced fencing around our main tennis courts. We plan to further upgrade the club's facilities during 2023 including repairs to squash courts.

The Trustees continue to consider the club's strategy for a scale investment in its tennis & squash core areas. We are currently considering investment in a covered padel facility, subject to planning approval, which would also require approval by the membership at an EGM.

On an ongoing basis the club offers juniors and adults term-time and holiday courses, social tennis, competitive tennis and squash sessions and endeavours to ensure that all local children and adults can participate in some way, regardless of ability and/or means. The club continues its 'pay & play' scheme through the 'community membership scheme' - currently 150 members - providing five of its tennis courts to community members on a pay and play basis plus off-peak squash courts at low affordable rates (to cover heating and lighting). The club also supports local schools' initiatives and is represented at school fairs and other community events. A junior social is held between March and September on Friday evenings to which all juniors are invited and includes activities on our multi-Sports facility. Adult tennis programmes include club socials on Wednesday evenings, Saturday afternoons and Sunday mornings, a play and coffee morning on Thursdays and Rusty Racquets on Monday evenings, all of which are well supported.

The focus of our Joint Head Tennis Coaches, Laura Collins and Chris Martin, is to ensure that the coaching team delivers a programme of activities to support the membership of the club and the broader community. RLTSC has tennis teams in a number of district and county leagues and well attended playing socials from beginners to advanced. Lee Rossiter, the Head Squash Coach, manages a thriving squash and racquetball participation consolidating increases in membership largely driven by the closure of some neighbouring clubs. Utilisation of squash courts has increased to close to full capacity. Social squash on Monday and Friday evenings continues to be popular and the club has historically run both winter and summer squash teams in the Herts League and a Vintage team in the Middlesex league. We offer a strong junior section with sessions on a Saturday and Sunday. The coaches and the committee have been developing initiatives to bring tennis and squash at the club closer together and will continue to do so.

The trustees continue to respect at all times the need to incorporate the public benefit in their running of the club. The club strives to offer the best possible playing facilities to the broadest number of people, through such measures as mentioned above e.g. community members, and by building up a bursary fund to support our charitable activities. In the post-lockdown period, we are now renewing our programme e.g. coaching for children with disabilities at Radlett Lodge School, offering camps and training events to school children throughout the year. We have held several charity-raising events during the year. We continue to provide in-house coach led events, free to members and also open to non-members.

RLTSC constantly strives to attract new members, as this is recognised to be the best way of keeping subscription levels affordable for the maximum number of people and the trustees believe that a constant healthy membership income will enable the club to offer its facilities to the greatest number of people, such as those now taking part in disabled tennis, and those who take advantage of the community membership scheme.

The club continues to be generously supported by John Apthorp and his charity.

A number of new and existing members have become engaged in the running of the club to ensure that it can operate efficiently and within its means. With the increased membership, I would encourage any members, who feel they are able, to step forward to help operate the club.

Page 2

THE RADLETT LAWN TENNIS AND SQUASH CLUB

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022

FINANCIAL REVIEW

The trustees are satisfied with the club's financial performance this year, judge the club to be in a stable financial position and are confident that existing reserves are adequate to meet operational needs. Continued careful cost management is paramount and the club continues to regularly assess its ongoing operational and known capital expenditure requirements.

The accounts show a net profit of £118,701 before depreciation and a post-depreciation profit of £51,899. These profits are used to build up a sinking fund to renovate the courts and other facilities, when required, and for improvements to the club's infrastructure. The club had a healthy cash balance of £411,952 at 31 December, 2022 and a fixed asset base of £412,129, net of depreciation.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Club is an unincorporated association, constituted under a deed dated 19 March, 2006. The Club obtained its charitable status from the Charity Commission for England and Wales on 17 January, 2007. Prior to that date, the Club was an unincorporated association registered as a Community Amateur Sports Club.

The constitution provides that a General Committee will manage the club and that the members of this committee will be trustees of the charity. The General Committee shall comprise not more than 13 committee members who will be elected individually by the Members of the Club at the Annual General Meeting.

Trustees are required to retire annually and are entitled to offer themselves for re-election at the Annual General Meeting. Any Member of the Club is entitled to stand for election to the General Committee at the Annual General Meeting provided he has two sponsoring Members of the Club.

The General Committee will normally meet at least four times a year to review the management of the Club.

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1117605

Principal address

425 Watling Street Radlett Hertfordshire WD7 7JG

Trustees

Mr K Costi - Honorary Chairman Ms A Argyle - Honorary Tennis Chairman Mr G Green Honorary Squash Chairman (resigned 1.2.22) Ms F Pick (resigned 23.6.22) Ms D Irwin (resigned 9.12.22) Mr A Gamsa - Honorary Secretary Mr D Gilbert - Honorary Treasurer Mr M Roycroft - Honorary Squash Chairman (appointed 1.2.22) Mrs M Flower-Ellis - Honorary Membership Secretary (appointed 23.6.22)

Independent Examiner

Sumit Agarwal Daniel Wolfson & Co Ltd 34a Watling Street Radlett Hertfordshire WD7 7NN

Page 3

THE RADLETT LAWN TENNIS AND SQUASH CLUB

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022

REFERENCE AND ADMINISTRATIVE DETAILS Bankers

Barclays Bank Baker Street PO Box 45D 93 Baker Street London W1A 4SD

President

Ms J Underwood

Club Administrator

Ms J Taylor Ms N Eldred

Approved by order of the board of trustees on 31st May 2023 and signed on its behalf by:

Mr K Costi - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE RADLETT LAWN TENNIS AND SQUASH CLUB

Independent examiner's report to the trustees of The Radlett Lawn Tennis and Squash Club

I report to the charity trustees on my examination of the accounts of The Radlett Lawn Tennis and Squash Club (the Trust) for the year ended 31st December 2022.

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. 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 2008 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.

Sumit Agarwal

Daniel Wolfson & Co Ltd 34a Watling Street Radlett Hertfordshire WD7 7NN

31st May 2023

Page 5

THE RADLETT LAWN TENNIS AND SQUASH CLUB

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
11,717
Charitable activities
5
Coaching
150,973
Entrance, visitor and court fees
28,276
Tournaments and leagues
8,105
Subscriptions
191,339
Other trading activities
3
32,306
Investment income
4
13,610
Total
436,326
EXPENDITURE ON
Charitable activities
6
Coaching
117,301
Tournaments and leagues
6,553
Charity administration and overheads
218,745
Affiliation and registration
2,879
Advertising and promotion
-
Governance costs
2,593
Other resources expended
36,356
Total
384,427
NET INCOME
51,899
RECONCILIATION OF FUNDS
Total funds brought forward
708,948
TOTAL FUNDS CARRIED FORWARD
760,847
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2022
Total
funds
£
11,717
150,973
28,276
8,105
191,339
32,306
13,610
436,326
117,301
6,553
218,745
2,879
-
2,593
36,356
384,427
51,899
708,948
760,847
2021
Total
funds
£
52,302
135,400
20,497
6,435
158,175
25,385
9,998
408,192
94,355
3,775
181,258
2,931
766
2,077
19,905
305,067
103,125
605,823
708,948

The notes form part of these financial statements

Page 6

THE RADLETT LAWN TENNIS AND SQUASH CLUB

STATEMENT OF FINANCIAL POSITION

31ST DECEMBER 2022

Notes
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Stocks
11
Debtors
12
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
14
Unrestricted funds
TOTAL FUNDS
Unrestricted
funds
£
412,129
5,048
11,702
411,952
428,702
(79,984)
348,718
760,847
760,847
Restricted
fund
£
-
-
-
-
-
-
-
-
-
2022
Total
funds
£
412,129
5,048
11,702
411,952
428,702
(79,984)
348,718
760,847
760,847
760,847
760,847
2021
Total
funds
£
444,478
6,686
10,692
333,886
351,264
(86,794)
264,470
708,948
708,948
708,948
708,948

The financial statements were approved by the Board of Trustees and authorised for issue on 31st May 2023 and were signed on its behalf by:

Mr K Costi - Trustee

The notes form part of these financial statements

Page 7

THE RADLETT LAWN TENNIS AND SQUASH CLUB

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

1. ACCOUNTING POLICIES

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 1 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 once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 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 and grounds - 5% on cost Tennis and squash court surfaces - 10% on cost Furniture and equipment - 20% on cost Clubhouse improvements - 10% on cost

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due 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.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 8

THE RADLETT LAWN TENNIS AND SQUASH CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022

2.
DONATIONS AND LEGACIES
Gifts, donations and grants
Sponsorship
3.
OTHER TRADING ACTIVITIES
Bar takings
Social functions
4.
INVESTMENT INCOME
Bank interest
Rent receivable
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Coaching
Coaching
Entrance, visitor & court fees
Entrance, visitor and court fees
Tournaments and leagues
Tournaments and leagues
Member subscriptions
Subscriptions
6.
CHARITABLE ACTIVITIES COSTS
Coaching
Tournaments and leagues
Charity administration and overheads
Affiliation and registration
Governance costs
Other resources expended
Direct
Costs
£
117,301
6,553
-
2,879
-
36,356
163,089
2022
£
11,717
-
11,717
2022
£
29,626
2,680
32,306
2022
£
2,708
10,902
13,610
2022
£
150,973
28,276
8,105
191,339
378,693
Support
costs (see
note 7)
£
-
-
218,745
-
2,593
-
221,338
2021
£
51,302
1,000
52,302
2021
£
23,135
2,250
25,385
2021
£
24
9,974
9,998
2021
£
135,400
20,497
6,435
158,175
2021
£
51,302
1,000
52,302
2021
£
23,135
2,250
25,385
2021
£
24
9,974
9,998
320,507
Totals
£
117,301
6,553
218,745
2,879
2,593
36,356
384,427

continued...

Page 9

THE RADLETT LAWN TENNIS AND SQUASH CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022

7.
SUPPORT COSTS
Charity administration and overheads
Governance costs
Support costs, included in the above, are as follows:
MANAGEMENT
Advertising
OTHER
Wages and salaries
Rates, insurance and utilities
Upkeep and maintenance
Depreciation of tangible fixed assets
Office and club administration
GOVERNANCE COSTS
Examiner's fees
Professional fees
Governance
Other
costs
£
£
218,745
-
-
2,593
218,745
2,593
2022
Total
activities
£
-
2022
Charity
administration
and
overheads
£
34,931
25,740
70,360
66,802
20,912
218,745
2022
Governance
costs
£
2,233
360
2,593
Totals
£
218,745
2,593
Totals
£
218,745
2,593
221,338
2021
Total
activities
£
766
2021
Total
activities
£
34,493
13,062
60,018
52,802
20,883
181,258
2021
Total
activities
£
1,717
360
2,077
2,077

continued...

Page 10

THE RADLETT LAWN TENNIS AND SQUASH CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022

8. TRUSTEES' REMUNERATION AND BENEFITS

No trustees received remuneration or benefits during the year.

TRUSTEES' EXPENSES

Trustees' expenses have been reimbursed where small in nature, supported by vouchers and wholly and exclusively for the benefit of the charity.

9. STAFF COSTS

2022 2021
Bar staff 4,931 1,626
Office admin 34,931 32,922
Apprentice- coaching 13,010 2,883
52,872 37,431

The average monthly number of employees during the year was as follows:

Bar staff
Management and administration
Apprentice- coaching
2022
1
2
2
5
2021
1
2
1
4

No employees received emoluments in excess of £60,000.

10. TANGIBLE FIXED ASSETS

COST
At 1st January 2022
Additions
At 31st December 2022
DEPRECIATION
At 1st January 2022
Charge for year
At 31st December 2022
NET BOOK VALUE
At 31st December 2022
At 31st December 2021
Clubhouse
and
grounds
£
335,175
-
335,175
130,651
16,759
147,410
187,765
204,524
Tennis
and
squash
court
surfaces
£
397,413
33,264
430,677
183,214
45,819
229,033
201,644
214,199
Furniture
and
Clubhouse
equipment
improvements
Totals
£
£
£
29,304
304,853
1,066,745
1,189
-
34,453
30,493
304,853
1,101,198
27,914
280,488
622,267
585
3,639
66,802
28,499
284,127
689,069
1,994
20,726
412,129
1,390
24,365
444,478
Furniture
and
Clubhouse
equipment
improvements
Totals
£
£
£
29,304
304,853
1,066,745
1,189
-
34,453
30,493
304,853
1,101,198
27,914
280,488
622,267
585
3,639
66,802
28,499
284,127
689,069
1,994
20,726
412,129
1,390
24,365
444,478
622,267
66,802
689,069
412,129
444,478

continued...

Page 11

THE RADLETT LAWN TENNIS AND SQUASH CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022

11.
STOCKS
Stocks
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments and accrued income
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
Accruals
Deferred income
14.
MOVEMENT IN FUNDS
At 1.1.22
£
Unrestricted funds
General reserve
708,948
TOTAL FUNDS
708,948
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General reserve
436,326
TOTAL FUNDS
436,326
2022
2021
£
£
5,048
6,686
2022
2021
£
£
346
620
11,356
10,072
11,702
10,692
2022
2021
£
£
6,831
3,759
15,500
10,356
57,653
72,679
79,984
86,794
Net
movement
At
in funds
31.12.22
£
£
51,899
760,847
51,899
760,847
Resources
Movement
expended
in funds
£
£
(384,427)
51,899
(384,427)
51,899

continued...

Page 12

THE RADLETT LAWN TENNIS AND SQUASH CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General reserve
TOTAL FUNDS
At 1.1.21
£
605,823
605,823
Net
movement
in funds
£
103,125
103,125
At
31.12.21
£
708,948
708,948

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General reserve
TOTAL FUNDS
Incoming
resources
£
408,192
408,192
Resources
Movement
expended
in funds
£
£
(305,067)
103,125
(305,067)
103,125
Resources
Movement
expended
in funds
£
£
(305,067)
103,125
(305,067)
103,125
103,125

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General reserve
TOTAL FUNDS
At 1.1.21
£
605,823
605,823
Net
movement
in funds
£
155,024
155,024
At
31.12.22
£
760,847
760,847

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General reserve
TOTAL FUNDS
Incoming
resources
£
844,518
844,518
Resources
Movement
expended
in funds
£
£
(689,494)
155,024
(689,494)
155,024
Resources
Movement
expended
in funds
£
£
(689,494)
155,024
(689,494)
155,024
155,024

continued...

Page 13

THE RADLETT LAWN TENNIS AND SQUASH CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2022.

Page 14

THE RADLETT LAWN TENNIS AND SQUASH CLUB

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022

INCOME AND ENDOWMENTS
Donations and legacies
Gifts, donations and grants
Sponsorship
Other trading activities
Bar takings
Social functions
Investment income
Bank interest
Rent receivable
Charitable activities
Coaching
Entrance, visitor & court fees
Tournaments and leagues
Member subscriptions
Total incoming resources
EXPENDITURE
Charitable activities
Coaching
Tournament and leagues
Affiliations and registration
Other resources expended
Support costs
Management
Advertising
Other
Wages and salaries
Carried forward
2022
£
11,717
-
11,717
29,626
2,680
32,306
2,708
10,902
13,610
150,973
28,276
8,105
191,339
378,693
436,326
117,301
6,553
2,879
36,356
163,089
-
34,931
34,931
2021
£
51,302
1,000
52,302
23,135
2,250
25,385
24
9,974
9,998
135,400
20,497
6,435
158,175
320,507
408,192
94,355
3,775
2,931
19,905
120,966
766
34,493
34,493

This page does not form part of the statutory financial statements

Page 15

THE RADLETT LAWN TENNIS AND SQUASH CLUB

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022

Other
Brought forward
Rates, insurance and utilities
Upkeep and maintenance
Depreciation of tangible fixed assets
Office and club administration
Governance costs
Examiner's fees
Professional fees
Total resources expended
Net income
2022
£
34,931
25,740
70,360
66,802
20,912
218,745
2,233
360
2,593
384,427
51,899
2021
£
34,493
13,062
60,018
52,802
20,883
181,258
1,717
360
2,077
305,067
103,125

This page does not form part of the statutory financial statements

Page 16