Charity registration number: 1155764
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BATTS TABLE TENNIS CLUB & SPORTS CENTRE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Lesser & Co Chartered Accountants & Business Advisors 147 Station Road North Chingford
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BATTS Table Tennis Club & Sports Centre Contents
| Page | Page | |
|---|---|---|
| Trustees' Report | 1 | 4 |
| Independent Examiner's Report | 5 | |
| Statement of Financial Activities | 6 | |
| Statement of Financial Position | 7 | |
| Statement of Cash Flows | 8 | |
| Notes to the Statement of Cash Flows | 9 | |
| Notes to the Financial Statements | 10 | 13 |
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BATTS Table Tennis Club & Sports Centre Trustees' Report For The Year Ended 31 March 2025
The trustees present their report and the financial statements for the year ended 31 March 2025.
Objectives and Activities
Aims and Objectives
The promotion of community participation in healthy recreation by the provision of facilities for playing table tennis.
To promote for the benefit of the inhabitants of Essex and the surrounding area 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.
Significant Activities
The trustees have continued to provide a long term and sustainable sports centre for Table Tennis and other sport / leisure activities, in order to achieve the CIO objectives.
The high number of Table Tennis sessions and events at the club has continued throughout the year for all levels and ages of players. In addition, the CIO has continued funding the participation and coaching of Table Tennis and healthy exercise to local junior schools, which it sees as an important activity.
A total of 18 local sports and leisure clubs use the sports centre facilities to provide healthy activities for all ages and abilities.
Public Benefit
By opening our centre to clubs and individuals for a wide range of activities, we meet the public benefit objective required by charities.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to
Additional Note
While there are payments to professionals and companies for providing sports coaching and facilities maintenance at the sports centre, the charity relies on the dedication and contribution by member volunteers. The trustees are grateful for the many ho volunteers have spent operating and maintaining the centre and also coaching / facilitating Table Tennis and other sports activities. Without this valuable contribution of time and expertise, we would not have been able to achieve so much.
The trustees would also like to thank Harlow District Council, Essex County Council, Table Tennis England, and the Jack Petchey Foundation for their continued support.
Surplus funds which are not likely to be needed to pay for day-to-day operations are placed on deposit to earn interest.
Achievements and Performance
Main Achievements
The table tennis activities continue to flourish and we have a high number of juniors and adults who participate in all our activities.
A good number of national events are held at our venue and in October 24 we hosted the prestigious under 21 cup for the best juniors in the country.
We continued our coaching programme with qualified coaches and arranged a number of school visits.
Ralph Pattison who considered turning professional has now taken up a coaching role and works with Anna Hursey, a club member who is now the best female player in Britain.
Other Sports / leisure activities
...CONTINUED
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BATTS Table Tennis Club & Sports Centre Trustees' Report (continued) For The Year Ended 31 March 2025
Main Achievements - continued
The extraordinary surge in demand for pickleball which is the fastest growing sport in the UK continues and our three badminton courts are ideally suited to meet this demand. We have pickleball sessions every day and the WhatsApp group that manages sessions has over 100 members.
We continue our shot mat bowls sessions on two mornings per week and U3A have badminton, pickleball and short tennis sessions here every week. We also have a U3A history group that meets in the social area upstairs.
Karate, football and volleyball are three other activities that take place weekly.
Financial Review
Reserves Policy
At year end, the charity held unrestricted funds of around £130,000 for future sports centre improvements and to meet unforeseen expenditure that may occur, in particular to the sports centre building and the surrounding road and parking areas.
Additional Note
The main source of unrestricted funds has come from sports membership fees, sports centre hire, Local Government grants and support from Table Tennis England.
We abide by an incoming resources policy where we clearly separate charitable activities from grants and fundraising to show a clear Income received has been applied to the provision and promotion of Table Tennis and to maintaining and improving the Sports Centre facility for all sports activities.
Structure, Governance and Management
Governing Document
Constitution adopted 13th February 2014
Charitable Incorporated Organisation (CIO). The only voting members are its charity trustees.
Trustee Selection Methods
Every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
Additional Note
Key charity decisions relating to policies and finance are taken by the charity trustees. Some day-to-day operational actions and decisions are delegated by the trustees to the facilities, development and coaching/performance teams.
All trustees give their time voluntarily and receive no remuneration or other benefits.
The charity is a 5-star Table Tennis England (TTE) club and a TTE Centre of Excellence. The Charity works closely with local schools, Harlow District Council, Essex County Council, local and national Table Tennis clubs and Associations, together with local sports clubs and associations in order to promote and provide facilitates for Table Tennis other sporting activities.
The charity trustees adopt a low-risk policy to financial management in order to maintain the long-term sustainability of the Charity and upkeep of the Sports Centre.
Risks associated with Health and Safety and child protection are closely managed and where necessary reported. All Table Tennis and other sports coaches are qualified and DBS checked
Reference and Administrative Details
Trustees
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BATTS Table Tennis Club & Sports Centre Trustees' Report (continued) For The Year Ended 31 March 2025
Mr Neil Brierley - Secretary/Chairman Mrs Sharon Head - Treasurer and Child Protection Officer Mr David Wright Mrs Helen D'Agular Mr Bruce Richards
Charity Number
1155764
Independent Examiner
Lesser & Co Lesser & Co Chartered Accountants & Business Advisors 147 Station Road North Chingford London E4 6AG
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BATTS Table Tennis Club & Sports Centre Trustees' Report (continued) For The Year Ended 31 March 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Neil Brierley Trustee
28/01/2026
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BATTS Table Tennis Club & Sports Centre Independent Examiner's Report to the Trustees of BATTS Table Tennis Club & Sports Centre For The Year Ended 31 March 2025
I report to the trustees on my examination of the accounts of BATTS Table Tennis Club & Sports Centre (the Trust) for the year ended 31 March 2025.
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
ut my
examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
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:
-
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
-
the accounts do not comply with the applicable requirements concerning the form and contents 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.
Lesser & Co 28/01/2026 147 Station Road North Chingford London E4 6AG
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BATTS Table Tennis Club & Sports Centre Statement of Financial Activities For The Year Ended 31 March 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Other trading activities 4 Investments 5 EXPENDITURE ON: Raising funds 7 NET EXPENDITURE NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 15 The notes on pages 9 to 13 form part of these financial statements. |
2025 Unrestricted funds £ 7,849 116,189 5,789 |
2024 Unrestricted funds £ 5,745 93,685 3,277 |
|---|---|---|
| 129,827 | 102,707 |
|
| (133,716) | (117,019) | |
| (3,889) | (14,312) | |
| (3,889) 203,322 |
(14,312) 217,634 |
|
| 199,433 | 203,322 |
|
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BATTS Table Tennis Club & Sports Centre Statement of Financial Position As At 31 March 2025
| Notes FIXED ASSETS Tangible Assets 12 CURRENT ASSETS Stocks 13 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 14 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 15 On behalf of the board Mr Neil Brierley Trustee 28/01/2026 The notes on pages 9 to 13 form part of these financial statements. |
2025 Unrestricted funds £ 75,397 |
2024 Total funds £ 64,334 |
|---|---|---|
| 75,397 900 124,130 |
64,334 900 139,036 |
|
| 125,030 (994) |
139,936 (948 ) |
|
| 124,036 | 138,988 |
|
| 199,433 | 203,322 |
|
| 199,433 | 203,322 |
|
| 199,433 | 203,322 |
|
| 199,433 | 203,322 |
|
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BATTS Table Tennis Club & Sports Centre Statement of Cash Flows For The Year Ended 31 March 2025
| Notes Cash flows from operating activities Net cash used in operations 1 Net cash used in operating activities Cash flows from investing activities Purchase of tangible assets Interest received Net cash (used in)/generated from investing activities Decrease in cash and cash equivalents Cash and cash equivalents at beginning of year 2 Cash and cash equivalents at end of year 2 |
2025 £ (4,593 ) (4,593 ) (16,102 ) 5,789 (10,313 ) (14,906 ) 139,036 124,130 |
2024 £ (12,648 ) |
|---|---|---|
| (12,648 ) | ||
| (2,202 ) 3,277 |
||
| 1,075 | ||
| (11,573 ) 150,609 |
||
| 139,036 |
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BATTS Table Tennis Club & Sports Centre Notes to the Statement of Cash Flows For The Year Ended 31 March 2025
1. Reconciliation of expenditure to cash used in operations
| . Reconciliation of expenditure to cash used in operations | ||
|---|---|---|
| Net expenditure Adjustments for: Interest income Depreciation of tangible assets Movements in working capital: Increase in stocks Increase in trade and other creditors Net cash used in operations |
2025 £ (3,889) (5,789 ) 5,039 - 46 (4,593 ) |
2024 £ (14,312) (3,277 ) 4,576 (300 ) 665 |
| (12,648 ) |
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
| 2025 £ Cash at bank and in hand 124,130 3. Analysis of changes in net funds As at 1 April 2024 Cash flows £ £ Cash at bank and in hand 139,036 (14,906) |
2024 £ 139,036 |
|---|---|
| As at 31 March 2025 £ 124,130 |
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BATTS Table Tennis Club & Sports Centre Notes to the Financial Statements For The Year Ended 31 March 2025
1. General Information
BATTS Table Tennis Club & Sports Centre is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1155764. The principal address is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charity is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
The main source of unrestricted funds has come from sports membership fees, sports centre hire, Local Government grants and support from Table Tennis England.
We abide by an incoming resources policy where we clearly separate charitable activities from grants and fundraising to show
Income received has been applied to the provision and promotion of Table Tennis and to maintaining and improving the Sports Centre facility for all sports activities.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15% Reducing Balance Computer Equipment 15% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
| . Income from Donations and Legacies | ||
|---|---|---|
| 2025 | 2024 | |
| **Unrestricted ** | Unrestricted | |
| funds | funds | |
| £ | £ | |
| Grants | 7,849 | 5,745 |
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BATTS Table Tennis Club & Sports Centre Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
4. Income from Other Trading Activities
| 4. Income from Other Trading Activities | |||||
|---|---|---|---|---|---|
| Income from other trading activities 5. Investment Income Bank interest receivable 6. Net Income/(Expenditure) The net expenditure is stated after charging/(crediting): Depreciation of tangible fixed assets - owned 7. Analysis of Expenditure Raising funds Raising funds |
2025 2024 Unrestricted funds Unrestricted funds £ £ 116,189 93,685 2025 2024 Unrestricted Unrestricted funds funds £ £ 5,789 3,277 2025 2024 £ £ 5,039 4,576 2025 Activities undertaken directly Support costs (see note8) Total £ £ £ 21,920 111,796 133,716 2024 Activities undertaken directly Support costs (see note8) Total £ £ £ 25,126 91,893 117,019 |
||||
| 2025 Unrestricted funds £ 5,789 |
|||||
| 2025 £ 5,039 |
2024 £ 4,576 2025 Total £ 133,716 2024 Total £ 117,019 |
||||
| Support costs (see note8) £ 111,796 |
|||||
| Activities undertaken directly £ 25,126 |
Support costs (see note8) £ 91,893 |
8. Support Costs
| Employee costs Premises expenses General administration Depreciation |
2025 Raising funds £ 48,990 24,167 33,600 5,039 |
|---|---|
| 111,796 |
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BATTS Table Tennis Club & Sports Centre Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
| Employee costs Premises expenses General administration Depreciation |
2024 Raising funds £ 31,409 14,525 41,383 4,576 |
|---|---|
| 91,893 |
9. Independent Examiner's Remuneration
| . Independent Examiner's Remuneration | ||
|---|---|---|
| Independent examination of the financial statements Other assurance services Tax advisory services Other financial services 0. Staff Costs taff costs were as follows: Wages and salaries |
2025 £ 994 - - - 994 2025 £ 41,592 |
2024 £ 1,848 - - - |
| 1,848 | ||
| 2024 £ 28,496 |
10. Staff Costs
Staff costs were as follows:
Wages and salaries
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
11. Average Number of Employees
Average number of employees during the year was: 1 (2024: 1)
12. Tangible Assets
| 2. Tangible Assets | |||
|---|---|---|---|
| Cost As at 1 April 2024 Additions As at 31 March 2025 Depreciation As at 1 April 2024 Provided during the period As at 31 March 2025 Net Book Value As at 31 March 2025 As at 1 April 2024 |
Fixtures & Fittings £ 107,154 16,102 |
Computer Equipment £ 39,420 - |
Total £ 146,574 16,102 |
| 123,256 | 39,420 |
162,676 |
|
| 82,087 4,909 |
153 130 |
82,240 5,039 |
|
| 86,996 | 283 |
87,279 |
|
| 36,260 | 39,137 |
75,397 |
|
| 25,067 | 39,267 |
64,334 |
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BATTS Table Tennis Club & Sports Centre Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
13. Stocks
| Finished goods 14. Creditors: Amounts Falling Due Within One Year Other creditors 15. Movement in Funds Unrestricted funds General: General unrestricted fund Total funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 April 2024 £ 203,322 |
Income £ 129,827 |
2025 £ 900 2025 £ 994 Expenditure £ (133,716) |
2024 £ 900 |
|
|---|---|---|---|---|---|
| 2024 £ 948 |
|||||
| As at 31 March 2025 £ 199,433 |
|||||
| 203,322 | 129,827 |
(133,716) |
199,433 | ||
| As at 1 April 2023 £ 217,634 |
Income £ 102,707 |
Expenditure £ (117,019) |
As at 31 March 2024 £ 203,322 |
||
| 217,634 | 102,707 |
(117,019) |
203,322 |
16. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
| Travel Other Expenses |
2025 £ 3,928 29,501 |
2024 £ - - |
|---|---|---|
| 33,429 | - |
Number of trustees reimbursed for expenses during the year was 2 (2024: 0)
17. Related Party Disclosures
The charity has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose transactions with wholly owned subsidiaries within the group.