Charity registration number: 1155764
## **REGISTRARS COPY**
**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
## **REGISTRARS COPY**
## **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|
## **REGISTRARS COPY**
## **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
## **REGISTRARS COPY**
## **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**
## **REGISTRARS COPY**
**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
## **REGISTRARS COPY**
**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
## **REGISTRARS COPY**
## **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:
1. 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
3. 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
## **REGISTRARS COPY**
## **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|
||||
## **REGISTRARS COPY**
## **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|
||||
## **REGISTRARS COPY**
## **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|
## **REGISTRARS COPY**
## **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|
## **REGISTRARS COPY**
## **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|
## **REGISTRARS COPY**
## **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|
## **REGISTRARS COPY**
## **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|
## **REGISTRARS COPY**
## **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.