Trustees’ Annual Report for
Horley Lawn Tennis Club (Charity No 1150481)
For the period 1 April 2024 - 31 March 2025
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Trustees Annual Report HLTC Charity No 1150481 2024-2025
Introduction
This Annual Report by the Trustees of Horley Lawn Tennis Club covers the period from 1[st] April 2024 to 31[st] March 2025. 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:
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Mr Simon Allen
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Mr Rob Wylie
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Mr Paul Farrell
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Mrs Gabby Robinson
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Ms Christine North
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Mr Mike Knowler
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Mr Sean Watson
During the reporting year the following were also Trustees:
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Mrs Diana Cooper, being replaced by Ms North at the Sept 2025 AGM.
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● Mr Barry King who resigned during the reporting year and was replaced by Mr Knowler at the Sept 2025 AGM
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Mrs Sue Clark who resigned at the Sept 2025 AGM without replacement
Charitable Objects and Performance
Objects
The Objects of the Charity are, for the benefit of the inhabitants of Horley and the surrounding area:
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Trustees Annual Report HLTC Charity No 1150481 2024-2025
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to promote the amateur sport of lawn tennis;
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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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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[1] 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:
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Junior Coaching and young people (taking reports from the Junior Representative and Head Coach)
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Financial matters (taking a report from the Treasurer)
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Membership issues
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Safeguarding
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Club play and Matches
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Grounds and Maintenance
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Fund-raising and participation in external events for the purposes of promoting the Charity and its Objects
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Reports from any specialist sub-Committees regarding the forward development of the infrastructure and organisation of the Club and Charity
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The Business Plan
1 During this reporting period the Head Coach was also an elected Trustee but our practice is for the Head Coach to attend even when he/she is not
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Trustees Annual Report HLTC Charity No 1150481 2024-2025
● The comprehensive Risk Analysis and Management Plan.
HLTC has a number of written policies in force, including:
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Volunteer Recruitment and Retention policy
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Accident and Emergency Guidance
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Maintenance policy (including Sinking Fund policy)
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Complaints policy
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Feedback policy
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Smoking policy
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Risk Assessment policy (with associated Risk Analysis and Management Plan)
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Environmental policy
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Financial policy
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Photography and Filming of Children and Young People
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Anti-bullying
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Premises Hire
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Code of Conduct for Members and Users
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Code of Practice for Working with Children and Young People
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Diversity and Inclusion
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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 continue to hold periodic Open Days and other events to encourage the game of tennis among adults and juniors. An increased focus on social media has furthered local awareness that has resulted in a notable increase in membership over the period.
The coaches again ran successful Tennis Camps during school holidays and a number of new juniors have joined the club. We continued to provide outreach to local schools through our coaching programme, and this past year we partnered with the Bright Ideas charity to offer disabled children from Manor Green College the opportunity to play on a weekly basis. Bright Ideas also provided us with specialist training for our coaches and some equipment too.
The club offers free taster sessions to children and adults, we also host a fun festival for six local schools which has proved very popular and as a result we will offer this on an annual basis.
The club continues to support local school fundraising efforts by providing prizes (such as lessons and free memberships) for raffles.
We were recently able to resurface two of our courts in synthetic clay. As planned the artificial clay gives an all-year-round surface that better suits our membership through softer impact on joints and, due to its resistance to water, making play safer and offering more court time as a bi-product . We will look to resurface two more tarmac courts with clay as soon as funds permit.
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Trustees Annual Report HLTC Charity No 1150481 2024-2025
In addition, the club has started to promote pickleball as a supplementary activity and it has proven popular with members and non-members alike. Currently we repurpose an existing junior court, however we hope to be in a position to redevelop part of our site to better accommodate growth in the game once funds allow.
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 (20 September 2025).
Our priority for the coming year is to refurbish and resurface our three training and coaching courts. They are overdue some attention and we are pleased to be able to plan that in. These courts will remain tarmac for their lower refurbishment cost, low maintenance and to offer an alternative to clay for members.
By the end of the next reporting period we expect our facility to offer the community 2 clay courts and five tarmac courts three of which will have been refurbished.
Financial Review 2024-2025
The Charity had a successful year financially. We grew our membership income with increased membership numbers and an increase in membership rates, maintained strong income from social activities, earned increased revenue from clubhouse hire and generated revenue in a number of other areas. We did not receive any significant donations as we have in recent years, but nonetheless, overall our revenue grew by over 15%.
The major financial event of the year was the resurfacing of two of our courts to clay, at a total cost of £83,000, which we chose to recognise in part as an expense (£40,000) and in part as a capital asset (£43,000), reflecting the combination of court replacement being part of the ongoing expenses of the club but also the clay surface being a significant improvement on the prior acrylic surface. There were no other major expenses during the year. As a result of the £40,000 court replacement expense, the club recorded a deficit of £31,461 for the year.
We had been building up cash reserves (and a court sinking fund) to pay for courts for some years, but also received an interest free loan of £25,000 from Surrey LTA to help pay for it. We remain well funded with a year-end cash balance approaching £70,000 part of which will be spent on further court resurfacing in the coming year.
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
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Trustees Annual Report HLTC Charity No 1150481 2024-2025
initiatives to increase tennis playing in the community. At the end of March 2025 these reserves were held as follows:
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Court replacement sinking fund: £31,837
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General reserve : £190,192
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.
We repaid one loan during the year but also took out a new loan as referenced above, leaving two loans remaining outstanding for payment according to the individual schedule for each. In the year the Charity paid off £5,000 in loans, and received £25,000 in a new loan, leaving £30,000 outstanding. Remaining sums owing to Surrey LTA and the LTA will paid over the next 10 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.
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 2024-2025
| Section A | 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 Total funds carried forward |
£ £ £ £ £ F01 F02 F03 F04 F05 164 - 164 1,454 A1 - - - - - 49,624 - - 49,624 41,036 A2 - - - - - - - - - - - - - - 49,788 - - 49,788 42,490 57,184 - - 57,184 18,051 B1 24 1,536 - 1,560 - B2 - - - - - 22,505 - - 22,505 21,047 B3 79,713 1,536 - 81,249 39,098 29,925 - 1,536 - - 31,461 - 3,392 - - - - - 29,925 - 1,536 - - 31,461 - 3,392 - - - - - - - - - - - - - - - - - - - - 29,925 - 1,536 - - 31,461 - 3,392 251,954 1,536 - 253,490 255,026 222,029 - - 222,029 258,418 |
Section B Balance sheet
| Fixed assets Intangible assets Tangible assets (N2) Heritage assets Investments Total fixed assets Current assets Stocks (N3) Debtors (N4) Investments Cash at bank and in hand (N5) Total current assets Creditors: amounts falling due within one year (N6) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year (N7) 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 - 189,356 - - |
Restricted income funds Endowment funds Total this year £ £ £ F02 F03 F04 - - - - - 189,356 - - - - - - |
Restricted income funds Endowment funds Total this year £ £ £ F02 F03 F04 - - - - - 189,356 - - - - - - |
Total last year £ F05 |
|---|---|---|---|---|
| - 168,161 - - |
||||
| 189,356 | - | - 189,356 | 168,161 | |
| 1,008 2,446 - 69,498 |
- - - - |
- 1,008 - 2,446 - - - 69,498 |
||
| 1,403 2,908 - 100,084 |
||||
| 72,952 | - | - 72,952 | 104,395 | |
| 13,066 | ||||
| 13,529 | - | - 13,529 | ||
| 59,423 | - | - 59,423 | 91,329 | |
| 248,779 | - | -248,779 | 259,490 | |
| 6,000 - |
||||
| 26,750 - |
- - |
- 26,750 - - |
||
| 222,029 | - | - 222,029 |
253,490 | |
| - 222,029 |
- - - 222,029 - |
|||
| - 1,536 251,954 |
||||
| 222,029 | - | - 222,029 | 253,490 | |
| Rob Wylie | (Treasurer) |
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 It provides tennis facilities for the concern; local community financed through members subs and donations and fundraising activities, and has a healthy balance sheet and liquidity. Disclosure of any uncertainties that make the going concern assumption doubtful; N/A Where accounts are not prepared on a going concern basis, please disclose this fact N/A together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
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 | N/A |
| presented and the aggregate amount of the adjustment relating to periods before those | |
| presented, 3.44 FRS 102 SORP. |
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
£ Income from Donations and Legacies Made up of: Donations & Sponsorship Donations from individuals 164 164
Other Trading Activities £
| Membership Subscriptions Club Lunches and Teas Fundraising Events Bar Profit Floodlights Visitor Fees Coach fees Hire of Clubhouse Bank Interest |
36,538 0 2,542 4,677 1,994 179 550 1,165 1,979 49,624 |
|---|---|
| Expenditure on raising funds Grounds/Court Maintenance Floodlight Repairs Provision of tennis balls League/Affiliation fees Clubhouse Maintenance Clubhouse Insurance Utilities Miscellaneous Exps Legal Interest payable |
£ 46,187 598 1,399 1,173 3,979 1,552 1,390 868 34 4 57,184 |
|---|---|
Charitable activities
| Community tennis coaching | £ 1,560 1,560 |
|---|---|
Depreciation
(Straight Line Method)
| Depreciation (Straight Line Method) |
|||||
|---|---|---|---|---|---|
| Land Clubhouse (Expected useful life 20 yrs) Floodlights Courts 4-5 (Exp life 10 yrs) Floodlights Courts 6-7 (Exp life 10 yrs) Courts 4 and 5 clay surface (Exp life 10 years) Car Park Surfacing |
Cost 1,000 250,121 21,594 37,928 43,700 25,440 379,783 |
Value @ 31.03.24 | Additions 43,700 43,700 |
Depreciation 12,552 2,159 3,793 1,457 2,544 22,505 |
Value @ 31.03.25 1,000 112,963 2,160 28,446 42,243 2,544 189,356 |
| 1,000 125,515 4,319 32,239 0 5,088 168,161 |
| Land Clubhouse Floodlights Car Park Surfacing Court 4 and 5 clay surface 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 |
1,000 250,121 59,522 25,440 - 336,083 - - - - 43,700 43,700 - - - - - - - - - - - - - - - 1,000 250,121 59,522 25,440 43,700 379,783 124,606 22,964 20,352 - 167,922 - - - - - - 12,552 5,952 2,544 1,457 22,505 - - - - - - - - - - - 137,158 28,916 22,896 1,457 190,427 1,000 125,515 36,558 5,088 - 168,161 1,000 112,963 30,606 2,544 42,243 189,356 |
Stocks
Stock is valued at the lower of cost and net realisable value
| Debtors/Prepayments Insurance Licences League/Affiliation Exps |
1,162 618 666 2,446 |
|---|---|
Cash at Bank and In hand
Unrestricted
| Cash at Bank Bar Cash Restricted Cash at Bank |
69,348 150 69,498 - |
|---|---|
Total 69,498
Creditors/Accruals
Amounts due within one year
| LTA Loan Surrey LTA loan Advanced subscriptions Other creditors |
2,000 1,250 7,075 3,204 13,529 |
|---|---|
Amounts falling due after more than one year
| LTA Loan Surrey LTA loan |
£3,000 £23,750 £26,750 |
|---|---|
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
| Report to the trustees/ members of |
Charity Name HORLEY LAWN TENNIS CLUB |
||
|---|---|---|---|
| On accounts for the year | 31 March 2025 | Charity no | 1150481 |
| ended | (if any) | ||
| Set out on pages | One to seventeen attached | ||
| (remember to include the page numbers of additional sheets) | (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 31/3/2022. 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:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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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: 6 September 2025 Name: Richard Bothwell Relevant professional qualification(s) or body (if any): Address: 154 Buckswood Drive Crawley W Sussex RH11 8JF
1
Oct 2018
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 .
2
Oct 2018
IER