2022-03-31-accounts - Horley Lawn Tennis Club

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Trustees’ Annual Report for Horley Lawn Tennis Club (Charity No 1150481)

For the period 1 April 2021 - 31 March 2022

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Trustees Annual Report HLTC Charity No 1150481 2021-2022

Introduction

This Annual Report by the Trustees of Horley Lawn Tennis Club covers the period from 1[st] April 2021 to 31[st] March 2022. 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
Mrs Helen Wickens
Mr Paul Farrell
Mrs Alison Blay
Mrs Diana Cooper

During the reporting period the following were also Trustees:

Ms Gail Palmer (resigned at the AGM on 25 September 2021)

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 2021-2022

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 approximately 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 2021-2022

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 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.

We were able to hold an Open Day[1] in September 2021, which recruited a few adults and juniors, although we had a constant trickle of new members and players new to tennis throughout the summer. Open Days do not produce the numbers of new players we had hoped for and alternative means were found more productive (including the Free Tennis in the Park).

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 have also been 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.

We continued to sponsor (using grant funding) coaches providing outreach to several local schools, to host an hour a week at our facilities for a local Special Needs school, and to provide coaching at another local specialist school for children with dyslexia.

Towards the end of the reporting year (February 2021) our Head Coach resigned leading us to a recruitment campaign for a replacement. The assistant Coach also departed shortly afterwards, meaning we were then unable to deliver the schools outreach or special needs programmes. Further information is provided in the Forward Look section of this report.

1 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 2021-2022 Page 4 of 6

Page 4 of 6

Financial Review 2021-2022

Government restrictions due to Covid-19 were not anything like as limiting as the previous year thus our usual fundraising activities could largely resume. Additionally we continued to receive some Local Government Covid-19 recovery support. The Lawn Tennis Association (LTA) and Surrey County LTA had each already deferred £1,000 of loan repayments although both add to the outstanding term. Together these measures, together with financial prudence from the Charity Trustees, helped ensure that the Charity remained in good financial health.

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 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 2022 these reserves were held as follows:

Court replacement sinking fund: £38,837
General reserve : £201,582

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.

Two loans[2] remain outstanding for payment according to the individual schedule for each. In the year the charity paid off £16,600 in loans, leaving £18,000 outstanding. All member loans have now been repaid with sums owing to Surrey LTA and the LTA to be paid over the next 6 years. 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 (10 September 2022).

Covid-19 restrictions have all been removed so that our usual fundraising activities have fully resumed.

We continued to investigate the future opportunity to replace the surface on some courts with artificial clay to give all year round playing possibilities and thus increased opportunity to deliver tennis to a wider community. However due to increased costs this has been reduced as a priority. Ground works to install floodlights on 2 more courts is complete and when the lights themselves are installed (delayed due to a world-wide shortage of semi-conductor chips required for the LED lights) this will in any case provide increased capacity.

2 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. Trustees Annual Report HLTC Charity No 1150481 2021-2022 Page 5 of 6

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The departure of our entire coaching team in February and March 2021 led to a short recruitment campaign following which Boom Tennis was appointed as our Coaching Partner, together with a new Head Coach. The coaching approach is, in our view, more professional than we have had before and the team is gradually re-opening previous opportunities such as the schools outreach and a version of Free Tennis in the Park, in conjunction with the Tennis for Free charity and Horley Town Council. It is also bringing to bear a wider coaching influence within tennis circles with a view to enhancing interest in the local community in playing tennis. A shortened Summer Camp was also possible this year lasting for most of the schools holiday period.

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 2021-2022

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 5,603 - - 5,603 602 A1 - - - - 50 A2 31,207 - - 31,207 26,463 A3 - - - - - - - - - 8,000 995 - 8,995 - A4 44,810 995 - 45,805 27,115 16,222 - - 16,222 7,184 B1 - - - - - - 2,889 - 2,889 600 B2 17,255 - - 17,255 17,256 B3 33,477 2,889 - 36,366 25,040 11,333 1,894 - - 9,439 2,075 - - - - - 11,333 1,894 - - 9,439 2,075 - - - - - - - - - - - - - - - - - - - - 11,333 1,894 - - 9,439 2,075 - - - - - 11,333 1,894 - - 9,439 2,075
	-	-	-	-	-
	-	-	-	-	-
	11,333	1,894 -	-	9,439	2,075

	-	-	-	-	-
	11,333	1,894 -	-	9,439	2,075

Section B Balance sheet

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
-	-	-	-	-
170,433	-	-	170,433	187,687
-	-	-	-	-
-	-	-	-	-
170,433	-	-	170,433	187,687

1,433	-	-	1,433	874
1,459	-	-	1,459	1,362
-	-	-	-	-
97,553	-	-	97,553	94,956
100,445	-	-	100,445	97,192

4,322	-	-	4,322	17,222

96,123	-	-	96,123	79,970

266,556	-	-	266,556	267,657

14,000	-	-	14,000	18,000
12,137	-	-	12,137	9,797

240,419	-	-	240,419	239,860

-			-	-
	-		-	-
240,419		-	240,419	239,860
			-
240,419	-	-	240,419	239,860

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; and~~
(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 221482 239860 previously stated Adjustments: Fund balance as 221482 239860 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 8488 stated Adjustments: 0 Previous period net income/(expenditure) 8488 as restated

Income from Donations and Legacies Made up of: Donations & Sponsorship Donations from individuals Donations from local organisations	£ 5,603 5,603 0
	5,603

Charitable Activities Hire of Clubhouse

Other Trading Activities Membership Subscriptions Club Lunches and Teas Fundraising Events Bar Profit Floodlights Visitor Fees Bank Interest	£ 23,342 0 2,829 1,167 2,551 1,309 9
	31,207

Other: Covid Grant 8,000.00

Expenditure on raising funds	£16,222
Grounds/Court Maintenance	2,015
Floodlight Repairs	0
Provision of tennis balls	1,295
League/Affiliation fees	1,398
Clubhouse Maintenance	3,038
Clubhouse Insurance	1,237
Utilities	212
Advertising/Miscellaneous Exps	7,027
	16,222

Other item of Expenditure

Interest on Loans paid in previous years

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 1,000 163,170 10,799 12,720	Additions	Depreciation 12,552 2,159 2,544	Value @ 31.03.21 1,000 150,618 8,640 10,176
	298,155	187,689	0	17,255	170,434

	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 163170 10799 12720 187689 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
	1000 163170 10799 12720 187689
	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 150618 8639 10176 170433

Stocks

Stock is valued at the lower of cost and net realisable value

Debtors/Prepayments Insurance Licences League/Affiliation Exps	£1,237 1237 0 0
	1237

Amounts falling due after more than one year	Amounts falling due after more than one year
	£14,000
Members Loans	£0
LTA Loan	£14,000
	£14,000

Cash at Bank and In hand Cash at Bank Bar Cash	£97,553 96879 674
	97553

Creditors/Accruals Amounts due within one year Members Loans LTA Loan Prepaid coaching Reward Tokens Other creditors	£4,322 0 4000 0 322
	4322

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of HORLEY LAWN TENNIS CLUB On accounts for the year ended 31 March 2022 Charity no (if any) 1150481 Set out on pages One to seventeen attaGhed I report to the trustees on my examination of the accounts of the above charily ("the Trust") for the year ended 311312022. Responsibilities and basis of report As the charity's trustees. you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'the Acf,). 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 Ihe Act. Independent I have completed my examination. I confimi Ihat 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 accounls give a 'true and fair. view which is not a matter onsidered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Slgned: R Bothwell Date: 15 September 2022 Name: Richard Bothwell Relevant professional qualifiGation(sl or body (if any): Address: 154 BuCkSwo Drive Crawley W Sussex RH11 &iF IER 12018 Oct

Section B Disclosure Only complete if the exam iner 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. IER 22018 Oct