## 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
Page 5 of 6
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**
|**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|
|---|---|---|---|---|---|
||-|-|-|-|-|
||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
0
## **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