Trustees Annual Report for Horley Lawn Tennis Club (Charity No 1150481) For the period 1 April 2020 - 31 March 2021
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Trustees Annual Report HLTC Charity No 1150481 2020-2021
## **Introduction**
This Annual Report by the Trustees of Horley Lawn Tennis Club covers the period from 1[st] April 2020 to 31[st] March 2021. It also provides a forward look between the end of the reporting period and date of publication for completeness.
## **Charity Name and Number**
The Charity is Horley Lawn Tennis Club and is registered with charity number 1150481.
## **Company Registration**
HLTC is a registered company, number 08277089, and is limited by guarantee.
## **Registered Address**
HLTC’s Registered Address is:
Vicarage Lane Horley Surrey RH6 8AR
## **Trustees**
The Trustees making and approving this Report are:
- Mr Peter Horder
- Ms Gail Palmer
- Mrs Helen Wickens
- Mr Paul Farrell
- Mrs Alison Blay
During the reporting period the following were also Trustees:
- Mrs Julie Newton (resigned at the AGM on 26 September 2020)
## **Charitable Objects and Performance**
## **Objects**
The Objects of the Charity are, for the benefit of the inhabitants of Horley and the surrounding area:
- to promote the amateur sport of lawn tennis;
- to promote community participation in healthy recreation, in particular by the provision of facilities for the learning, teaching and playing of lawn tennis; and
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Trustees Annual Report HLTC Charity No 1150481 2020-2021
- to promote the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants.
## **Structure and Governance**
The Charity is constituted and governed in accordance with its Articles of Association, created when the Charity was registered and incorporated as a company, limited by guarantee (i.e. an LLC)
It is managed by a Committee comprising up to 8 Trustees, who are also the Directors of the incorporated HLTC LLC and Officers of the Club (the Committee). Officers are elected annually at an Annual General Meeting with nominations open to, and invited from, all members of the organisation who are over the age of 18 (technically those under 18 may be elected but cannot act as Trustee or Director as directed by the Articles). The Committee meets once every 6 weeks, and the Head Coach attends meetings as the group ensures that tennis development plays a major part of its considerations. Only members of the organisation are entitled to vote in an AGM.
The Articles empower members to raise special resolutions and call for Extraordinary General Meetings should they disagree with a decision or direction of the Committee. Again, only members of the organisation are entitled to vote in an EGM.
The Committee considers all aspects of the running of the organisation, and routinely reviews all aspects of the operation of the Charity:
- Junior Coaching and young people (taking reports from the Junior Representative and Head Coach)
- Financial matters (taking a report from the Treasurer)
- Membership issues
- Club play and Matches
- Grounds and Maintenance
- Fund-raising and participation in external events for the purposes of promoting the Charity and its Objects
- Reports from any specialist sub-Committees regarding the forward development of the infrastructure and organisation of the Club and Charity
- • The Business Plan
- The comprehensive Risk Analysis and Management Plan.
HLTC has a number of written policies in force, including:
- Volunteer Recruitment and Retention policy
- Accident and Emergency Guidance
- Maintenance policy (including Sinking Fund policy)
- Complaints policy
- Feedback policy
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Trustees Annual Report HLTC Charity No 1150481 2020-2021
- Smoking policy
- Risk Assessment policy (with associated Risk Analysis and Management Plan)
- Environmental policy
- Financial policy
- Photography and Filming of Children and Young People
- Anti-bullying
- Premises Hire
- Code of Conduct for Members and Users
- Code of Practice for Working with Children and Young People
- Diversity and Inclusion
- Safeguarding
These support the requirements of the Articles of Association and are regularly reviewed for relevance and contemporariness. We also have a set of Operating Rules which cover detailed day-to-day operation of the organisation.
## **Activities and Promoting the Charitable Objects**
We endeavoured as much as we could to maintain our activities to promote tennis and social interaction within the local community. Inevitably the Government’s restrictions on activities and gatherings due to Covd-19 had a severe impact on our ability to provide tennis. Indeed our courts and facilities were closed for a significant part of 2020. The coaches were unable to run their usual Easter and Summer camps and we were unable to hold our main Open Day.
Our fundraising social events were also curtailed for the majority of the reporting period due to Covid-19 restrictions.
We were able to offer free public access to our courts for a period in 2020 when the local public courts were closed for refurbishment and this led to a number of people taking up tennis in more earnest; a number has continued to play even though the public courts have re-opened.
We continued to support (including financially) the “Free Tennis in the Park” initiative in conjunction with Horley Town Council, where parents and children play together and enjoy the exercise as well as the tennis, although again this was severely restricted. Likewise our coaches’ ability to provide tennis in local schools was very limited in the year.
## **Financial Review 2020-2021**
Although Government restrictions due to Covid-19 meant that our usual means of fundraising were partly cut off, local Government grants have largely made up the shortfall such that the Charity has not suffered financially as a result of Covid-19, compared with previous years. The Lawn Tennis Association (LTA) and Surrey County LTA each deferred £1000 of loan repayments although both add to the outstanding term.
The Charity maintains reserves to enable capital replacement of its facilities – renewal of the tennis court surfaces and surrounding fences, repairs, replacement of the Clubhouse building, maintenance of the car park etc, without which it
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Trustees Annual Report HLTC Charity No 1150481 2020-2021
would be unable to deliver its objects. The reserves are also used to support initiatives to increase tennis playing in the community. At the end of March 2021 these reserves were held as follows:
- Court replacement sinking fund: £41,717
- General reserve : £198,143
Note: Although these are held as reserves in the Balance Sheet they are not fully realisable as cash as they include, for example, the depreciated value of clubhouse, courts, floodlights etc.
A number of loans[1] remain outstanding for payment according to the individual schedule for each. In year the charity paid off £2,000 in loans, leaving £34,600 outstanding. Schedules for outstanding repayments vary from 1 year for member loans and 6 years for those from the Surrey LTA. The Trustees consider that financial projections combined with maintenance of a conservative level of reserves will not put the Charity at risk of not being able to repay these when required.
## **Forward Look**
This Section covers the period from the end of the reporting year up to the point at which this report was submitted after its presentation at the Charity’s Annual General Meeting(25 September 2021).
The impact of the Corona virus had virtually stopped all club activities although limited activities are expected as the year progresses; a club social, bonfire night, and a Christmas party are planned with the hope that there will be good attendance under the current circumstances, all contributing to the Charity’s fundraising plans.
We were able to hold an Open Day[2] in September 2021, which recruited a few adults and juniors, although we have had a constant trickle of new members and players new to tennis throughout the summer.
The coaches ran a shortened Summer Tennis Camp (2 weeks rather than the usual 6) and we hope for a return to normal next summer.
We continue to work closely with Horley Town Council in promoting tennis. We have been sponsoring the Free (to the public) Tennis in the Park which provides an hour per week of tennis free to adults, children and families on the public courts.
We are also sponsoring an experimental programme of short or soft-ball tennis aimed at senior citizens (typically but not exclusively in their 80s) as a means of improving their general fitness and mobility, and mental well-being through meeting like-minded people.
> 1 Raised to enable capital expenditure on replacing the dilapidated clubhouse, resurfacing the car park and entrance areas to make them accessible, floodlights on 2 additional courts to increase winter capacity. All these continue to be essential to enable the Charity to deliver its Objects. 2 In which we provide a day of tennis coaching and fun activities to the public free of charge in order to attract more people to the sport Trustees Annual Report HLTC Charity No 1150481 2020-2021 Page 5 of 6
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We continue to investigate the future opportunity to replace the surface on some courts with artificial clay to give all year round playing possibilities. Planning permission has been received to floodlight our two remaining unlit courts and work is expected to be carried during the autumn/winter period. Both of these will increase our capacity to deliver various tennis and tennis-related programmes.
## **Public Benefits Statement**
The Trustees consider that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties.
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Trustees Annual Report HLTC Charity No 1150481 2020-2021
|**Section A**|**Statement of financial activities**|**Statement of financial activities**|**Statement of financial activities**|**Statement of financial activities**|**Statement of financial activities**|
|---|---|---|---|---|---|
||**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**Further**
**Details**|||||
|**Incoming resources**
**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
Separate material item of income
Other-Covid Grant
**_Total_**
**Resources expended**
**Expenditure on:**
Raising funds
Charitable activities
Other
Depreciation
**_Total_**
**Net income/(expenditure)**
**before investment**
Net gains/(losses) on investments
**Net income/(expenditure)**
**Extraordinary items**
**Transfers between funds**
**gains/(losses):**
fixed assets for the charity’s own use
Other gains/(losses)
**_Net movement in funds_**
**_Reconciliation of funds:_**
Total funds brought forward
**_forward_**|**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
602
-
-
602
314
A1
50
-
-
50
532
A2
26,463
-
-
26,463
33,920
A3
-
-
-
-
-
-
-
-
-
20,241
2,125
-
22,366
-
A4
47,356
2,125
-
49,481
34,766
7,184
-
-
7,184
8,063
B1
-
-
-
-
-
600
231
-
831
960
B2
17,256
-
-
17,256
17,255
B3
25,040
231
-
25,271
26,278
22,316
1,894
-
24,210
8,488
-
-
-
-
-
22,316
1,894
-
24,210
8,488
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
22,316
1,894
-
24,210
8,488
-
-
-
-
-
22,316
1,894
-
24,210
8,488|||||
||-|-|-|-|-|
||-|-|-|-|-|
||22,316|1,894|-|24,210|8,488|
|||||||
||-|-|-|-|-|
||22,316|1,894|-|24,210|8,488|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets**
**Tangible assets (N3)**
**Heritage assets**
**Investments**
**_Total fixed assets_**
**Current assets**
**Stocks (N4)**
**Debtors (N5)**
**Investments**
**Cash at bank and in hand (N6)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (N7)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (N8)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds**
**Restricted income funds**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income funds**
**Endowment**
**funds**
**Total this year **
**£**
**£**
**£**
F02
F03
F04|**Restricted**
**income funds**
**Endowment**
**funds**
**Total this year **
**£**
**£**
**£**
F02
F03
F04|**Restricted**
**income funds**
**Endowment**
**funds**
**Total this year **
**£**
**£**
**£**
F02
F03
F04|**Total last year**
**£**
F05|
|---|---|---|---|---|---|
||-|-|-|-|-|
||187,687|-|-|187,687|204,943|
||-|-|-|-|-|
||-|-|-|-|-|
||187,687|-|-|187,687|204,943|
|||||||
||874|-|-|874|1,153|
||1,362|-|-|1,362|1,724|
||-|-|-|-|-|
||94,956|-|-|94,956|57,767|
||97,192|-|-|97,192|60,644|
|||||||
||17,222|-|-|17,222|16,892|
|||||||
||79,970|-|-|79,970|43,752|
|||||||
||267,657|-|**-**|267,657|248,695|
|||||||
||18,000|-|-|18,000|20,000|
||9,797|-|-|9,797|7,213|
|||||||
||239,860|-|-|239,860|221,482|
|||||||
||-|||-|-|
|||-||-|-|
||239,860||-|239,860|221,482|
|||||-||
||239,860|-|-|239,860|221,482|
|||||||
||Peter Horder (Chair)|||||
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts • and with* ✔ in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ✔ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
✔
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
|An explanation as to those factors that support the conclusion that the charity is a going
concern;
Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going concern basis, please disclose this fact
together with the basis on which the trustees prepared the accounts and the reason why
the charity is not regarded as a going concern.|**_It provides tennis facilities for the_**
**_local community financed through_**
**_members subs and donations and_**
**_fundraising activities, and has a_**
**_healthy balance sheet and liquidity._**|
|---|---|
||**_N/A_**|
||**_N/A_**|
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { i }. Yes* ✓ * -Tick as appropriate No*
## _**Please disclose:**_
|**_(i) the nature of the change in accounting policy;_**|As stated in FRS 102 SORP|
|---|---|
|**_(ii) the reasons why applying the new accounting policy provides more reliable and more relevant_**
**_information; and_**||
|**_(iii) the amount of the adjustment for each line affected in the current period, each prior period_**
**_presented and the aggregate amount of the adjustment relating to periods before those_**
**_presented, 3.44 FRS 102 SORP._**|**_N/A_**|
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* ✔ * -Tick as appropriate No* _**Please disclose: (i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; (iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* ✔ * -Tick as appropriate No*
## _**Please disclose:**_
_**(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account (iii) the amount of the correction at the beginning of the earliest prior period presented in the**_
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the N/A nature of each change in accounting policy**
_**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of period End of period £ £ Fund balances as** _**215274 221482**_ **previously stated** _**Adjustments:**_ **Fund balance as** _**215274 221482**_ **restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of period £ Net income/(expenditure) as previously** _**8409**_ **stated** _**Adjustments: 0**_ **Previous period net income/(expenditure)** _**8409**_ **as restated**
|**Income from Donations and Legacies**
Made up of:
**Donations & Sponsorship**
Donations from individuals
Donations from local organisations|£
602
602
0|
|---|---|
||602|
Charitable Activities
Hire of Clubhouse
50
|**Other Trading Activities**
Membership Subscriptions
Club Lunches and Teas
Fundraising Events
Bar Profit
Floodlights
Visitor Fees
Bank Interest|£
24,580
0
112
102
1,246
385
38|
|---|---|
||26,463|
Other:
Covid Grant
20,241.00
|**Expenditure on raising funds**|£7,184|
|---|---|
|Grounds/Court Maintenance|1,560|
|Floodlight Repairs|0|
|Provision of tennis balls|-1|
|League/Affiliation fees|588|
|Clubhouse Maintenance|1,829|
|Clubhouse Insurance|1,170|
|Utilities|111|
|Advertising/Miscellaneous Exps|1,927|
||7,184|
**Other item of Expenditure** £
Interest on Loans paid in previous years
600
## **Depreciation**
(Straight Line Method)
|**Depreciation**
(Straight Line Method)||||||
|---|---|---|---|---|---|
|Land
Clubhouse (Expected useful life 20 yrs)
Floodlights Courts 4-5 (Exp life 10 yrs)
Car Park Surfacing|**Cost**
1,000
250,121
21,594
25,440|**Value @ 31.03.20**
1,000
175,722
12,958
15,264|**Additions**|**Depreciation**
12,552
2,159
2,544|**Value @ 31.03.21**
1,000
163,170
10,799
12,720|
||298,155|204,944|0|17,255|187,689|
||Land
Clubhouse
Floodlights
Car Park Surfacing
Total
£
£
£
£|
|---|---|
|**Cost or valuation**
At beginning of year
Additions
Disposals
Revaluations
Transfers
**At end of year**
**Depreciation & Impairments**
At beginning of year
Disposals
Depreciation
Impairment
Transfers
At end of year
Net book value at beginning of year
Net book value at end of year|1000
175722
12958
15264
204944
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1000
175722
12958
15264
204944
0
0
0
0
0
0
12552
2160
2544
17256
0
0
0
0
0
0
0
0
0
0
0
12552
2160
2544
17256
1000
225929
1204
0
228133
1000
163170
10798
12720
187688|
## **Stocks**
Stock is valued at the lower of cost and net realisable value
|**Debtors/Prepayments**
Insurance
Licences
League/Affiliation Exps|**£1,170**
1170
0
0|
|---|---|
||1170|
|**Amounts falling due after more than one year**|**Amounts falling due after more than one year**|
|---|---|
||**£18,000**|
|Members Loans|£0|
|LTA Loan|£18,000|
||£18,000|
**Cash at Bank and In hand £94,956**
|Cash at Bank
Bar Cash|94708
248|
|---|---|
||94956|
|**Creditors/Accruals**
Amounts due within one year
Members Loans
LTA Loan
Prepaid coaching
Reward Tokens
Other creditors|**£17,222**
14600
2000
0
622|
|---|---|
||17222|
## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
|**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**|Charity Name
HORLEY LAWN TENNIS CLUB|Charity Name
HORLEY LAWN TENNIS CLUB|Charity Name
HORLEY LAWN TENNIS CLUB|
|---|---|---|---|
|||||
||31 March 2021|**Charity no**
**(if any)**|1150481|
|||||
||One to seventeen attached
(remember to include the page numbers of additional sheets)|||
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/3/2021. **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** 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 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did 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.
**Signed:** R Bothwell **Date:** 15 September 2021 **Name:** Richard Bothwell **Relevant professional qualification(s) or body (if any): Address:** 154 Buckswood Drive Crawley W Sussex RH11 8JF
**Oct 2018**
1
**IER**
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
**Oct 2018**
2
**IER**