**Charity number: 1160103**
## **Brighton Table Tennis Club**
## **Unaudited**
**Trustees' report and financial statements**
**For the year ended 31 March 2025**
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## **Brighton Table Tennis Club**
## **Contents**
||Page|
|---|---|
|**Reference and administrative details of the charity, its trustees and advisers**|2|
|**Trustees' report**|3 - 7|
|**Independent examiner's report**|8|
|**Statement of financial activities**|9|
|**Balance sheet**|10|
|**Statement of Cash Flows**|11|
|**Notes to the financial statements**|12 - 23|
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## **Brighton Table Tennis Club**
Trustees’ Report For the Year Ended 31 March 2025
## **Reference and administrative details of the charity, its trustees and advisers for the year ended 31 March 2025.**
## **Trustees**
Bill Randall (Chair, resigned January 2025) Liz Fletcher (Chair from January 2025) Peter Castleton (resigned August 2024) Steve Marshall Caleb Yule Amber Stepney Brian Whaley (Appointed January 2025)
## **Charity registered number**
1160103
## **Principal office**
The Fitzherbert's Centre, 36 Upper Bedford Street, Brighton, BN2 1JP
## **Chief executive officer**
Tim Holtam
## **Accountants**
West & Berry Limited, Nile House, Nile Street, Brighton, BN1 IHW
## **Bankers**
CAF Bank Limited, Kings Hill, West Malling, Kent, WE19 4JQ
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**Brighton Table Tennis Club** Trustees’ Report For the Year Ended 31 March 2025
The Trustees present their annual report together with the financial statements of the charity for the year to 31 March 2025.
The charity also operates under the name BTTC.
## **Objectives and Activities**
## **a. Policies and objectives**
The charity’s objectives are to promote community participation in health recreation by providing facilities and coaching for playing table tennis in Brighton.
The charity encourages effective community integration through the playing of table tennis at the club and at outreach sessions. We do this by providing the facilities, coaches and positive environment to welcome people from all backgrounds and abilities to play table tennis together.
## **b. Activities for achieving objectives**
Through playing table tennis, BTTC wants to bring about effective community integration which changes the lives and life chances of the people who play with us and in turn the communities they are part of. We achieve this both at the club and through outreach sessions by providing the facilities, coaches and a warm, welcoming environment where people from all backgrounds, ages and abilities can play table tennis together and start to break down barriers of fear and prejudice. The club provides a sense of belonging plus the opportunity to make a meaningful contribution back to the community.
## **Achievements and performance**
## **a. Review of activities**
BTTC Moulsecoomb
The new additional full-time venue at Moulsecoomb opened in January 2025 and quickly attracted extra new sessions for local children and young people, linking to local schools. All Comers sessions for women, development squad and Para players.
One great success story is that Myla started playing table tennis after seeing Bly Twomey compete at the 2024 Paris Paralympics. At just ten years old and living with cerebral palsy, Myla has found an incredible role model in Bly - as have so many others.
We were able to run our Holiday Activity and Food (HAF) camp in the Christmas, Easter and Summer holidays. BTTC’s HAF camp is multisport and a great collaboration with local grassroots sports clubs. We have used Moulsecoomb Primary School for the last five years and are now using the new BTTC Moulsecoomb venue for this.
We are working closely with two local primary schools Fairlight and Moulsecoomb to identify children and families that could most benefit from getting involved. BTTC Coaches have been working in Moulsecoomb Primary School all day on Fridays for seven years and we are really embedded in the school. Both of these schools have high numbers of children on free school meals.
At the after-school club sessions at BTTC Moulsecoomb, with Fairlight primary school and Moulsecoomb primary school, the numbers of pupils on free school meals are 78% and 74% respectively. We are tracking this metric across all of our sessions as we consciously prioritise access to the players that could most benefit.
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**Brighton Table Tennis Club** Trustees’ Report For the Year Ended 31 March 2025
Many of these players are now coming regularly on Saturday mornings to the drop-in sessions as well as the after-school club.
With the increased resource needed at Moulsecoomb one of the focuses this year has been looking at how we can increase our volunteer programme to attract more people to support with session delivery and other aspects of club support. Our administrator moved into a volunteer and office manager role to help with this. We are especially pleased that 42% of our junior training squad are female. In 2022 this number was 18% and the national average is 12%. 59% of our Junior Training and Development Squad are children on Free School Meals. We are working on getting this even higher in the next year.
## Junior Training and Development Squads
Since opening at Moulsecoomb we have been able to extend our reach to young players from other parts of the city. It’s early days but we are hoping that the newly created development squad will act as a bridge between the after-school clubs and the junior training squad. We are tracking the social values of the players invited into these squads as we want as many young players that are in care, on free school meals, female and/or have a disability.
## Paris August 2024
In August 2024, Will Bayley and Bly Twomey travelled to Paris along with 150 supporters from BTTC. Never before have we had two players competing in the Paralympic Games. Will at his fifth Games, Bly at her first. Both had amazing success, bringing home a silver medal for Will and 2 bronze medals for Bly. Half of the people we took self-funded and we were able to take 75 people as a result of fundraising £30,000 from a number of places. Bly became the youngest ever Paralympic table tennis medallist and is going to be featured next year in the Guinness World Records. This experience, especially for people who would not have been able to join in otherwise, has energised our enthusiasm for Los Angeles 2028 Paralympics.
## Supertonic TT
These sessions continue to grow with new members joining all the time. We have seen an uptake in players who have a range of long-term health conditions, although players with Parkinson’s continue to make up the majority of attendees. These sessions not only help with physical fitness; there is also fantastic peer support and a sense of shared experience. We have two sessions a week with between 15 and 25 players in each. It is really heartening to see some of the players integrating across the club through playing in Adult Coaching, All Comers, League and volunteering in a range of sessions helping others. We’ve also had ten players with Parkinson’s competing in tournaments in Scotland, Germany and Italy.
## AllStars TT
This has continued to be a success this year. It is for anyone, anywhere, any table, any time. The idea is to get people being more active, and more connected, playing table tennis with friends, neighbours and their community and having fun. It is important to us that our values are leveraged through this initiative. One of the things we noticed this year was how successful AllStars TT is in prisons where we have a captive audience, where people get a real sense of achievement in an otherwise difficult setting. We were particularly pleased to distribute high quality tables, bats and balls to HMP Lewes and High Down for the landings of the house blocks. This has encouraged even more uptake in AllStars TT.
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the financial review below and the accounting policies in the accounts.
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**Brighton Table Tennis Club** Trustees’ Report For the Year Ended 31 March 2025
## **b. financial review**
The charity ended the financial year returning an overall excess of income over expenditure of £348,050 (2024: excess of expenditure over income of £37,388) with £69,008 of this on unrestricted activities (2024: -£53,772).
The financial performance for the year shows a significant improvement with increased funding, particularly from individual donations. This has ensured that the charity ended the financial year in a strong financial position with a surplus in year and cumulatively in unrestricted funds. In addition, the charity carried out a major leasehold refurbishment in Moulsecoomb which was funded by Sport England, the London Marathon and the Diocese of Chichester.
Total funds of the charity at the year-end were £490,174 (2024: £142,124); this is represented by unrestricted funds of £34,702 (2024: -£34,306) and restricted funds of £455,472 (2024: £176,430). The significant increases in restricted funds represents the costs of leasehold improvements, amounting to £336,761, that have been capitalised and will be amortised over the period of the lease.
As part of the annual financial planning process the Trustees have considered the major risks to which the charity is exposed. The charity is reliant on grants and donations. If income from grants and donations falls the charity would not be able to continue to provide and develop the facilities, coaches and environment where people from all backgrounds can play table tennis. The charity is working mitigate this risk by diversifying the funding sources developing longer term relationships with core donors and funders
## **c. Reserves policy**
The Trustees aim to maintain free reserves in unrestricted funds amounting to £91,000 which equates to approximately three months core running costs. The Trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. The reserves held are currently below the target range as a result of the deficit brought forward from previous years.
## **Structure, governance and management**
## **a. Constitution**
The charity was incorporated on 22 January 2015 as a Charitable Incorporated Organisation. It is governed by its constitution dated 22 January 2015 and amended 10 December 2019.
## **b. Method of appointment or election of Trustees**
The management of the charity is the responsibility of the Trustees who are elected under the terms of the CIO Association.
The minimum number of trustees is 3 and the maximum is 12.
Trustees must retire from office after a term of three years with the exception of the Chair. They may seek re-election if they wish for a maximum of nine years in total. The Chair, one of the founding Trustees who were appointed for 4 years, may serve for a maximum of ten years if re-elected. Re-election is at the discretion of the board. Any vacancies are filled or new appointments made by the charity trustees.
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**Brighton Table Tennis Club** Trustees’ Report For the Year Ended 31 March 2025
## **Plans for future periods**
## **a. Future developments**
We plan to continue to work with the local community to extend our reach into Moulsecoomb, working with groups and individuals in the local area. We would also like to attract local people to volunteer and support our sessions. Using BTTC’s existing networks and building new relationships, we have already got support from some key local people and organisations including St George’s Hall, the Bates Estate, Bevendean Gymnastics Club, Moulsecoomb Place, East Brighton Trust and the Trust for Developing Communities. These groups and the people in them are promoting our work and attending our community sessions.
We will be holding the first BTTC Parkinson’s Tournament at our club in Kemptown in June. This will be an opportunity for players from all over the UK living with Parkinson’s to come together and compete in a focussed event. The tournament will be directed by Nick Kreel, our Supertonics coach, who is incredibly invested in working with players who have long term health conditions. If successful, we are hoping to hold this event annually at the club.
We will continue to work in Mill View Psychiatric Hospital and in prisons and are very keen that we should strengthen AllStars here as it has already proved very popular and we think it would be very powerful to deliver it across the prison estate and in other hospitals. HMPs High Down, Downview and Lewes are the three prisons that we want to continue to deliver weekly sessions in. The engagement is huge and the potential for more prisons to be playing AllStars TT is exciting. If we are able to, we would like to be able to source older (good quality) tables to get more table tennis being played on prison wings. We have found great engagement in Allstars in prison sessions and this seems to be a mood boost.
We are hoping to be very involved in the Brighton Festival this year for a second time. After last year’s success this is something that we hope will be able to continue and become a regular part of the Brighton Festival.
Our Office and Volunteer Manager will be focussing on the development of our volunteer programme over the next year. We want to expand the activities and the ways that people can support to create an opportunity for wider volunteer engagement. This includes more volunteer coaches, volunteer session support roles, young volunteer participation and a more agile programme. We also want to strengthen our teams so that we have more capacity to manage more volunteers.
## **Public Benefit**
In shaping our objectives and planning our activities for the year, the Trustees have given consideration to the duties set out in Section 17(5) of the Charities Act 2011, to have regard to public benefit. In particular, the Trustees have considered how the project's planned activities contribute to the overall aims and objects they have set.
## **Trustees' responsibilities statement**
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
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**Brighton Table Tennis Club** Trustees’ Report For the Year Ended 31 March 2025
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees on 26/01/2026……………..….and signed on their behalf by:
**L Fletcher-** Chair
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## **Brighton Table Tennis Club**
## **Independent examiner's report**
**For the year ended 31 March 2025**
## **Independent examiner's report to the Trustees of Brighton Table Tennis Club (the 'charity')**
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the Trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity'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 2011 Act.
## **Independent examiner's statement**
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants which is one of the listed bodies.
I have completed my examination. I can confirm that no 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 charity as required by section 130 of the 2011 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 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.
26/01/2026
Signed:
Dated:
## **Michelle Westbury FCCA**
## **West & Berry Limited**
Nile House Nile Street Brighton BN1 1HW
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## **Brighton Table Tennis Club**
## **Statement of financial activities For the year ended 31 March 2025**
|**Note**
**Income from:**
Donations and legacies
3
Charitable activities
4
Investments
5
**Total income**
**Expenditure on:**
Raising funds
6
Charitable activities
7
**Total expenditure**
Transfers between Funds
19
**Net surplus/(loss) before other recognised**
**gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
**funds**
**2025**
**£**
**2025**
**£**
**2025**
**£**
**257,456**
**531,346**
**788,802**
**179,517**
**-**
**179,517**
**1,681**
**-**
**1**
**,681**
**438**
**,**
**65**
**4**
**53**
**1**
**,**
**346**
**97**
**0**
**,**
**000**
**6,418**
**3,864**
**10,282**
**3**
**6**
**3**
**,**
**2**
**2**
**8**
**2**
**4**
**8**
**,**
**440**
**6**
**1**
**1**
**,**
**6**
**68**
**3**
**69**
**,**
**646**
**2**
**5**
**2**
**,**
**304**
**6**
**2**
**1**
**,**
**950**
**-**
**-**
**-**
**69,008**
**279,042**
**348,050**
**69,008**
**279,042**
**348,050**
**(34**
**,**
**306)**
**1**
**76**
**,**
**430**
**1**
**42**
**,**
**124**
**3**
**4**
**,**
**702**
**45**
**5**
**,**
**472**
**4**
**90**
**,**
**17**
**4**|Total
funds
2024
£
325,528
160,487
-
4
86
,
015
7,277
516
,
126
523
,
403|
|---|---|---|
|||-|
|||(37,388)
(37,388)
1
79
,
512|
|||1
42
,
124|
The notes on pages 12 to 23 form part of these financial statements.
Page 9
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## **Brighton Table Tennis Club**
## **Balance sheet As at 31 March 2025**
|**Note**
**Fixed assets**
Intangible Assets
14
Tangible assets
15
**Current assets**
Stock
16
Debtors
17
Cash at bank and in hand
**Creditors:**amounts falling due within one
year
18
**Net current assets**
Total assets less current liabilities
Creditors falling due after than one year
18
**Net assets**
**Charity Funds**
Restricted funds
19
Unrestricted funds
19
**Total funds**|**£**
**3,407**
**18,948**
**113,546**|**2025**
**£**
£
**37,888**
**394,753**
2,091
26,488
38,750
67,329
(25,647)
**6**
**1**
**,**
**533**
**494,174**
**(4,000)**
**49**
**0**
**,**
**174**
**455,472**
**34,702**
**490,174**|2024
£
47,360
53,082
41,682
142,124
-
142,124
176,430
(34,306)|
|---|---|---|---|
||**135,901**
**(7**
**4**
**,**
**368**
**)**|||
|||||
||||142,124|
The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies’ regime.
26/01/2026
The financial statements were approved by the Trustees on …………...... and signed on their behalf, by:
## **L Fletcher –** Chair
The notes on pages 12 to 23 form part of these financial statements.
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## **Brighton Table Tennis Club**
## **Statement of Cash Flows For the Year Ended 31 March 2025**
|**Note**
**Cashflow from operating activities**
Cash generated from operations
24
**Investing activities**
Purchase of fixed assets
15
Investment income received
5
**Net cash used in investing activities**
**Net cash generated from financing**
**activities**
**Net increase/(decrease) in cash and cash**
**equivalents**
**Cash and cash equivalents at beginning**
**of year**
**Cash and cash equivalents at end of year**|**£**
**(360,837)**
**1,681**|**2025**
**£**
£
**433,952**
(49,238)
-
**(359,156)**
**74,796**
**38,750**
**113,546**|£
(49,238)
-|2024
£
(17,465)
(49,238)|
|---|---|---|---|---|
||||||
|||||(66,703**)**
105,453|
|||||38,750|
The notes on pages 12 to 23 form part of these financial statements.
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**Brighton Table Tennis Club**
## **Notes to the financial statements For the year ended 31 March 2025**
## 1 **General Information**
The Charity is a Charitable Incorporated Organisation and was registered in England and Wales.
The address of the registered office is The Fitzherbert's Centre, 36 Upper Bedford Street, Brighton, BN2 1JP.
## **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 Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective January 2019), the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) and the Companies Act 2006.
These financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Brighton Table Tennis Club constitutes a public benefit entity as defined by FRS 102. Assets and liabilities are initially recognised at historical cots or transaction value unless otherwise stated in the relevant accounting policy.
These accounts are prepared in pounds Sterling and rounded to the nearest £1.
## **2.2 Income**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
## **2.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of the activity are made up of the total of direct costs and shared costs, including support costs.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
Costs of generating funds are costs incurred in attracting voluntary income.
Charitable activities and Governance costs are costs incurred on the charity's operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.
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**Brighton Table Tennis Club**
## **Notes to the financial statements For the year ended 31 March 2025**
## **2.4 Intangible fixed assets and depreciation**
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
All intangible assets are not amortised until they are bought into use.
All intangible assets are considered to have a useful life of 5 years. If a reliable estimate of the
useful life cannot be made, the useful life shall not exceed ten years.
## **2.5 Tangible fixed assets and depreciation**
All assets costing more than £500 are capitalised.
Tangible fixed assets are carried at cost, net of depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Short-term leasehold property - Over the term of the lease Motor vehicles - 25 % Straight line - Computer hardware & software 33 % Straight line - Fixtures & Fittings 33 % Straight line
## **2.6 Stock**
Stock held, which comprises goods purchased for resale, is stated at the lower of cost and net realisable value and excludes donated goods.
## **2.7 Debtors**
Trade and other debtors are recognised at the settlement amount.
## **2.8 Cash at Bank and in hand**
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.9 Liabilities**
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
## **2.10 Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## **2.11 Pensions**
The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.
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**Brighton Table Tennis Club**
## **Notes to the financial statements For the year ended 31 March 2025**
## **2.12 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## **3. Income from donations and legacies**
|Donations
Grants
Total donations and legacies
Total 2024
**4.**
**Income from charitable activities**
Provision of table tennis coaching and
facilities
Total 2024
**5.**
**Income from Investments**
Interest receivable
Total 2024
**6.**
**Costs of raising funds**
Advertising and Marketing
Total 2024|**Unrestricted**
**funds**
**2025**
**£**
**120,506**
**136,950**
**25**
**7**
**,**
**456**
1
04
,
6
59
**Unrestricted**
**funds**
**2025**
**£**
**1**
**79**
**,**
**517**
1
60,487
**Unrestricted**
**funds**
**2025**
**£**
**1**
**,681**
-
**Unrestricted**
**funds**
**2025**
**£**
**6,418**
**6**
**,**
**418**
6
,
728|**Unrestricted**
**funds**
**2025**
**£**
**120,506**
**136,950**|**Unrestricted**
**funds**
**2025**
**£**
**120,506**
**136,950**|**Restricted**
**funds**
**2025**
**£**
**-**
**531,346**|**Restricted**
**funds**
**2025**
**£**
**-**
**531,346**|**Total**
**funds**
**2025**
**£**
**120,506**
**668,296**|**Total**
**funds**
**2025**
**£**
**120,506**
**668,296**|Total
funds
2024
£
55,362
270,166|
|---|---|---|---|---|---|---|---|---|
|||**25**
**7**
**,**
**456**||**53**
**1**
**,**
**346**||**78**
**8**
**,**
**802**||3
25
,
528|
|||||||||Total
funds
2024
£
1
60
,
487|
|||1
04
,
6
59||2
2
0
,
869||3
25
,
528|||
|||||**Restricted**
**funds**
**2025**
**£**
**-**||**Total**
**funds**
**2025**
**£**
**1**
**79**
**,**
**517**|||
|||||||||Total
funds
2024
£
-|
||1
60,487|||-||1
60,487|||
||**Unrestricted**
**funds**
**2025**
**£**
**1**
**,681**|||**Restricted**
**funds**
**2025**
**£**
**-**||**Total**
**funds**
**2025**
**£**
**1**
**,681**|||
|||||||||Total
funds
2024
£
7,277|
||-|||-||-|||
||**Unrestricted**
**funds**
**2025**
**£**
**6,418**|||**Restricted**
**funds**
**2025**
**£**
**3,864**||**Total**
**funds**
**2025**
**£**
**10,282**|||
||**6**
**,**
**418**|||**3,864**||**10**
**,2**
**82**||7
,2
77|
||||||||||
||6
,
728|||549||7
,
2
77|||
Page 14
File 1 of 2, Page 15 of 24. Encyro E-Sign ID: gArHd9TKuaJaF-tk (2026-Jan-26 20:36:59 UTC)
## **Brighton Table Tennis Club**
## **Notes to the financial statements For the year ended 31 March 2025**
## **7. Expenditure on charitable activities**
|Direct costs - note 8
Support costs - note 9
Governance costs–note 10
Total
Total 2024|**Unrestricted**
**funds**
**2025**
**£**
**Restricted**
**funds**
**2025**
**£**
**Total**
**funds**
**2025**
**£**
Total
funds
2024
£
**262,601**
**210,425**
**473,026**
410,932
**97,247**
**38,015**
**135,262**
102,554
**3,380**
**-**
**3,380**
2,640|
|---|---|
||**363,228**
**248,440**
**611,668**
516,126|
||306,254
209,872
516,126|
## **8. Direct costs**
|Coaching
Equipment
Administration
Rent
Competition Fees
Subscriptions
Transport and Travel
Balls and Kit
Cooke and Deaton Summer School
Charitable donations
Wages and salaries
National insurance
Pension cost
Depreciation
Total
Total 2024|**Provision of**
**table tennis**
**coaching**
**and**
**facilities**
**£**
**139,137**
**1,237**
**12,045**
**31,113**
**35,633**
**1,607**
**108,193**
**22,803**
**10,580**
**1,997**
**76,756**
**2,521**
**2,204**
**27,200**|**Total**
**2025**
**£**
**139,137**
**1,237**
**12,045**
**31,113**
**35,633**
**1,607**
**108,193**
**22,803**
**10,580**
**1,997**
**76,756**
**2,521**
**2,204**
**27,200**|Total
2024
£
125,575
1,766
12,225
20,671
21,577
1,509
83,552
18,584
8,795
30,714
69,469
1,794
1,526
13,175|
|---|---|---|---|
||**4**
**7**
**3**
**,**
**0**
**26**|**4**
**7**
**3**
**,**
**0**
**26**|410,932|
|||||
||410,932|410,932||
Page 15
File 1 of 2, Page 16 of 24. Encyro E-Sign ID: gArHd9TKuaJaF-tk (2026-Jan-26 20:36:59 UTC)
**Brighton Table Tennis Club**
## **Notes to the financial statements For the year ended 31 March 2025**
## **9. Support costs**
|Monitoring and Evaluation
Bad debts
Staff Training
Repairs
General Expenses
Cleaning
Insurance
Printing, Stationery and ICT
Telephone
Garden Costs
Legal & Professional Expenses
Bank fees
Depreciation
Total
Total 2023|**Provision of**
**table tennis**
**coaching**
**and**
**facilities**
**£**
**54,445**
**586**
**2,424**
**1,531**
**20,489**
**24,350**
**1,664**
**9,228**
**2,156**
**10,780**
**4,041**
**2,131**
**1,437**|**Total**
**2025**
**£**
**54,445**
**586**
**2,424**
**1,531**
**20,489**
**24,350**
**1,664**
**9,228**
**2,156**
**10,780**
**4,041**
**2,131**
**1,437**|Total
2024
£
43,487
4,979
1,781
1,483
10,245
20,685
1,154
8,946
820
2,129
3,686
1,844
1,315|
|---|---|---|---|
||**135,26**
**2**|**135,26**
**2**|102,554,|
|||||
||102,554|102,554||
During the year ended 31 March 2025, the charity incurred the following Governance costs:
## **10. Governance costs**
|Independent Examination fees
Examiners other costs|**Unrestricted**
**funds**
**2025**
**£**
**3,380**
**-**|**Restricted**
**funds**
**2025**
**£**
**-**
**-**|**Total**
**funds**
**2025**
**£**
**3,380**
**-**|Total
funds
2024
£
2,640
-|
|---|---|---|---|---|
||**3**
**,**
**380**|**-**|**3**
**,**
**380**|2
,
640|
## **11. Net income**
This is stated after charging:
|Depreciation of intangible fixed assets:
Depreciation on tangible fixed assets|**2025**
**£**
**9,472**
**1**
**9**
**,**
**166**|2024
£
-
1
4,490|
|---|---|---|
||**28**
**,**
**638**|1
4,490|
During the year, no Trustees received any remuneration (2024 - £NIL). During the year, no Trustees received any benefits in kind (2024 - £NIL). During the year, one Trustee received reimbursement of expenses of £1,077 (2024 - £Nil).
Page 16
File 1 of 2, Page 17 of 24. Encyro E-Sign ID: gArHd9TKuaJaF-tk (2026-Jan-26 20:36:59 UTC)
**Brighton Table Tennis Club**
## **Notes to the financial statements For the year ended 31 March 2025**
## **12. Examiner's remuneration**
The Independent Examiner's remuneration amounts to an Independent Examination fee of £3,380 (2024 - £2,640).
## **13. Staff costs**
Staff costs were as follows:
|Wages and salaries
Social security costs
Other pension costs|**2025**
**£**
**76,756**
**2,521**
**2,204**|2024
£
69,469
1,794
1,526|
|---|---|---|
||**81**
**,**
**481**|72
,
789|
The average number of persons employed by the Charity during the year was as follows:
## Staff
|**2025**|2024|
|---|---|
|**No.**|No.|
|**3**|3|
No employee received remuneration amounting to more than £60,000 in either year.
The Charity considers its key management personnel to be the Trustees, the founder director Tim Holtam and the operations manager Sarah Cope. The total remuneration amounted to £53,709 (2024 - £54,030).
## **14. Intangible fixed assets**
|**Cost**
At 1 April 2024
Additions
Disposals
At 31 March 2025
**Depreciation**
At 1 April 2024
Charge for the year
On disposals
At 31 March 2025
**Net book value**
At 31 March 2025
At 31 March 2024|**Computer**
**Software**
**£**
**47,360**
**-**
**-**|Page 17
**Total**
**£**
**47,360**
**-**
**-**
**47,360**
**-**
**9,472**
**-**
**9,472**
**37**
**,**
**888**
47,360|
|---|---|---|
||**47,360**||
||**-**
**9,472**
**-**||
||**9,472**||
||**3**
**7,**
**888**||
||47
,360||
||||
File 1 of 2, Page 18 of 24. Encyro E-Sign ID: gArHd9TKuaJaF-tk (2026-Jan-26 20:36:59 UTC)
**Brighton Table Tennis Club**
## **Notes to the financial statements For the year ended 31 March 2025**
## **15. Tangible fixed assets**
|**Short-term**
**Leasehold**
**Property**
**£**
**Cost**
At 1 April 2024
**115,505**
Additions
**336,761 **
Disposals
**-**
At 31 March 2025
**452**
**,**
**266**
**Depreciation**
At 1 April 2024
**72,034**
Charge for the year
**12,544 **
On disposals
**-**
At 31 March 2025
**84**
**,**
**578**
**Net book value**
At 31 March 2025
**367**
**,**
**688**
At 31 March 2024
4
3
,
4
71
**16.**
**Stock**
Equipment
Clothing
**17.**
**Debtors**
Trade debtors
Prepayments and accrued income|**Short-term**
**Leasehold**
**Property**
**£**
**115,505**
**336,761 **
**-**|**Motor**
**Vehicles**
**£**
**4,500**
**-**
**-**|**Motor**
**Vehicles**
**£**
**4,500**
**-**
**-**|**Plant &**
**Machinery**
**£**
**8,937**
**14,833**
**-**
**23**
**,**
**770**
**2,306**
**3,071**
**-**
**5**
**,**
**37**
**7**
**18**
**,**
**393**
6,
631|**Plant &**
**Machinery**
**£**
**8,937**
**14,833**
**-**
**23**
**,**
**770**
**2,306**
**3,071**
**-**
**5**
**,**
**37**
**7**
**18**
**,**
**393**
6,
631|**Plant &**
**Machinery**
**£**
**8,937**
**14,833**
**-**
**23**
**,**
**770**
**2,306**
**3,071**
**-**
**5**
**,**
**37**
**7**
**18**
**,**
**393**
6,
631|**Fixtures &**
**Fittings**
**Computer**
**Equipment**
**£**
**£**
**5,798**
**5,307**
**8,244**
**999**
**-**
**-**
**14**
**,**
**042**
**6**
**,**
**30**
**6**
**3,866**
**4,259**
**2,391**
**1,160**
**-**
**-**
**6**
**,**
**25**
**7**
**5**
**,**
**419**
**7**
**,**
**78**
**5**
**88**
**7**
1
,
932
1
,
048
**2025**
**£**
**1,803**
**1,604**
**3**
**,**
**40**
**7**
**2025**
**£**
**7,988**
**10,960**
**18**
**,**
**94**
**8**|**Fixtures &**
**Fittings**
**Computer**
**Equipment**
**£**
**£**
**5,798**
**5,307**
**8,244**
**999**
**-**
**-**
**14**
**,**
**042**
**6**
**,**
**30**
**6**
**3,866**
**4,259**
**2,391**
**1,160**
**-**
**-**
**6**
**,**
**25**
**7**
**5**
**,**
**419**
**7**
**,**
**78**
**5**
**88**
**7**
1
,
932
1
,
048
**2025**
**£**
**1,803**
**1,604**
**3**
**,**
**40**
**7**
**2025**
**£**
**7,988**
**10,960**
**18**
**,**
**94**
**8**|**Computer**
**Equipment**
**£**
**5,307**
**999**
**-**|**Computer**
**Equipment**
**£**
**5,307**
**999**
**-**|**Total**
**£**
**140,047**
**360,837**
**-**|
|---|---|---|---|---|---|---|---|---|---|---|---|
||**452**
**,**
**266**|**4,500**
**4,500**
**-**
**-**
**4,500**||||||||**6**
**,**
**30**
**6**|**500**
**,**
**88**
**4**|
||**72,034**
**12,544 **
**-**||||**2,306**
**3,071**
**-**|||||**4,259**
**1,160**
**-**|**86,965**
**19,166**
**-**|
||**84**
**,**
**578**|||||||||**5**
**,**
**419**|**10**
**6**
**,**
**131**|
||**367**
**,**
**688**
4
3
,
4
71|**-**||||||||**88**
**7**|**394**
**,**
**753**|
|||-|||6,
631|||||1
,
048|53
,
082|
||||||||||||2024
£
807
1,284
2
,
091
2024
£
6,771
19,717
26
,
488|
|||||||||**3**
**,**
**40**
**7**||||
|||||||||**2025**
**£**
**7,988**
**10,960**||||
|||||||||**18**
**,**
**94**
**8**||||
Page 18
File 1 of 2, Page 19 of 24. Encyro E-Sign ID: gArHd9TKuaJaF-tk (2026-Jan-26 20:36:59 UTC)
**Brighton Table Tennis Club**
## **Notes to the financial statements For the year ended 31 March 2025**
## **18. Analysis of liabilities**
|**Creditors: Amounts falling due within one year**
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
**Creditors: Amounts falling due after more than one year**
Accruals and deferred income|**2025**
**£**
**7,610**
**2,706**
**1,078**
**62,974**|2024
£
15,622
1,649
339
8,037|
|---|---|---|
||**74,368**
**4,000**
**7**
**8**
**,**
**368**|25,647
-
25,647|
## **19. Statement of funds**
## **Statement of funds - current year**
|**Statement of funds - current year**||||||||
|---|---|---|---|---|---|---|---|
|**Unrestricted funds**
General Funds - all funds
**Restricted funds**
Table Tennis England
BBC Children in Need
Sport England Moulsecoomb Hub
London Marathon Moulsecoomb Hub
Big Lottery Climate Action Fund
Dreams Come True
Fonthill Foundation
HAF Camp Funding
Enjoolata
Enjoolata AllStars
BHCC Community Garden
Focus Foundation
Hyde Foundation
National Lottery Fund - Sports England
Pebble Trust Junior Training Squad
The Hargreaves Foundation
Sport England - Backing the Best
Starr Trust
Ukrainian Refugees Community
**Total of funds**|**Balance at**
**1 April 2024**
**£**
**(34,306)**|**Income **
**£**
**438**
**,**
**653**
**-**
**-**
**115,000**
**250,000**
**13,556**
**-**
**3,300**
**61,166**
**-**
**10,000**
**-**
**-**
**-**
**10,500**
**6,962**
**50,000**
**5,862**
**5,000**|**Expenditure**
**£**
**(**
**3**
**69**
**,**
**6**
**45**
**)**||**Transfers**
**in/out**
**£**
**-**|**Balance at**
**31 March**
**2025**
**£**
**3**
**4**
**,**
**7**
**02**
**28,824**
**10,384**
**110,468**
**240,145**
**2,046**
**5,930**
**10**
**244**
**(17)**
**37,887**
**-**
**4,090**
**1,025**
**4**
**7,875**
**3,382**
**3,095**
**79**
**1**||
||**38,110**
**14,316**
**-**
**-**
**-**
**16,234**
**3,571**
**13,378**
**9,808**
**51,150**
**-**
**12,875**
**13,657**
**4,194**
**-**
**-**
**-**
**-**
**(863)**||**(9,286)**
**(3,932) **
**(4,532)**
**(9,855)**
**(11,510)**
**(10,304)**
**(6,861)**
**(74,300)**
**(9,825)**
**(13,263)**
**(10,000)**
**(8,785)**
**(12,632)**
**(4,190)**
**(2,625)**
**(3,580)**
**(46,905)**
**(5,783)**
**(4,136)**||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||**28,824**
**10,384**
**110,468**
**240,145**
**2,046**
**5,930**
**10**
**244**
**(17)**
**37,887**
**-**
**4,090**
**1,025**
**4**
**7,875**
**3,382**
**3,095**
**79**
**1**|
||**1**
**76**
**,**
**430**|**53**
**1**
**,**
**3**
**46**|**(**
**2**
**52**
**,**
**30**
**4**
**)**||**-**||**45**
**5**
**,**
**472**|
||**1**
**42**
**,**
**124**|**9**
**69**
**,**
**999**|**(**
**6**
**2**
**1**
**,**
**9**
**4**
**9**
**)**||**-**||**49**
**0**
**,**
**174**|
Table Tennis England contributed towards leasehold improvements; the annual depreciation charge in respect of these developments is allocated to the fund.
Youth Investment Fund administered by BBC Children in Need – to create, expand and improve local youth facilities to drive positive outcomes for young people; the cost of the equipment purchased has been capitalised and is depreciated over the useful lives of the assets.
Page 19
File 1 of 2, Page 20 of 24. Encyro E-Sign ID: gArHd9TKuaJaF-tk (2026-Jan-26 20:36:59 UTC)
## **Brighton Table Tennis Club**
## **Notes to the financial statements For the year ended 31 March 2025**
Moulsecoomb Hub leasehold improvements funded by Sport England and London Marathon. The annual depreciation charge in respect of these developments is allocated to the fund.
Big Lottery Climate Action Fund – funding for salaries, equipment, materials and an after-school club with table tennis and cooking.
Dreams Come True - to support children with disabilities and life limiting health conditions to play table tennis at BTTC in Kemptown and in Moulsecoomb. To also provide new tables.
Fonthill Foundation – to fund the development and delivery of the Playing for Success course to young people.
HAF Camp Funding - Brighton and Hove City Council HAF funding to support delivery of holiday camps for children with SEND and those in receipt of free school meals. Also support for the Ukrainian Refugee Community to take part in sessions at the club.
Enjoolata – funding for after school sessions delivered in partnership between the Club and the Real Junk Food Project Brighton.
Enjoolata AllStars - funding to develop an app for AllStars. The software development costs will be depreciated over the useful life of the asset on release of the app. The annual depreciation charge will be allocated to the fund.
Brighton and Hove City Council - Community Garden. We developed the community garden across the road from BTTC in Kemptown.
Focus Foundation – funding for children and young people to play for free at the Club who would otherwise be unable to afford to play.
Hyde Foundation - funding towards delivery of coached sessions at The Level and also at the Open Market.
National Lottery Fund Sports England - for after school sessions delivering table tennis and cookery. Targeted at children who received free school meals, everyone is fed at the end of the session.
Pebble Trust – funding to support up and coming young coaches at the Club.
The Hargreaves Foundation – recruit a new coach to run table tennis sessions and undertake outreach in local schools to recruit new young para players.
Sport England, Backing the Best - to be used for the discovery of new para potential athletes, working with local organisations to encourage more children and young adults with disabilities to learn how to play table tennis; and to create a clearly defined training and competition pathway for para talent athletes.
Starr Trust – supporting talented individual players at the Club.
Page 20
File 1 of 2, Page 21 of 24. Encyro E-Sign ID: gArHd9TKuaJaF-tk (2026-Jan-26 20:36:59 UTC)
## **Brighton Table Tennis Club**
## **Notes to the financial statements For the year ended 31 March 2025**
|**Statement of Funds –Prior Year**
**Unrestricted funds**
General Funds - all funds
**Restricted funds**
Table Tennis England
BBC Children in Need
Active Sussex Together Fund
Bailey Thomas Charitable Fund
Chalk Hill Trust
Churchill Foundation
Dreams Come True
Fonthill Foundation
HAF Camp Funding
Enjoolata
Enjoolata AllStars
Fitzherbert Community Hub
Focus Foundation
Hyde Foundation
National Lottery Fund - Sports England
Pebble Trust
Johnnie Johnson
SCF Cockburn Family Fund
Starr Trust
Tudor Trust
Donations for Paralympics
Ukrainian Refugees Community
**Total of funds**|**Balance at**
**1 April 2023**
**£**
**19,466**|**Income **
**£**
**265,146**
**-**
**-**
**-**
**8,000**
**-**
**-**
**25,000**
**6,700**
**69,171**
**10,000**
**9,233**
**13,170**
**19,159**
**12,972**
**500**
**-**
**5,000**
**11,964**
**-**
**30,000**
**-**|**Expenditure**
**£**
**(312,982)**|
|**Transfers**
**in/out**
**£**
**(5,936)**|**Balance at**
**31 March**
**2024**
**£**
**(34,306)**
**38,110**
**14,316**
**-**
**-**
**-**
**-**
**16,234**
**3,571**
**13,378**
**9,808**
**51,150**
**-**
**12,875**
**13,657**
**4,194**
**-**
**-**
**-**
**-**
**-**
**-**
**(863)**
**1**
**76**
**,**
**43**
**0**
**142,124**|**Balance at**
**31 March**
**2024**
**£**
**(34,306)**
**38,110**
**14,316**
**-**
**-**
**-**
**-**
**16,234**
**3,571**
**13,378**
**9,808**
**51,150**
**-**
**12,875**
**13,657**
**4,194**
**-**
**-**
**-**
**-**
**-**
**-**
**(863)**
**1**
**76**
**,**
**43**
**0**
**142,124**|
|---|---|---|---|---|---|---|---|
||**47,396**
**18,205**
**2,496**
**-**
**1,819**
**265**
**-**
**-**
**3,797**
**4,837**
**54,531**
**-**
**4,091**
**12,248**
**-**
**1,655**
**2,615**
**-**
**13**
**(5,936)**
**-**
**12,014**||**(9,286)**
**(3,889) **
**(2,496) **
**(8,000)**
**(1,819)**
**(265)**
**(8,766)**
**(3,129)**
**(59,590)**
**(5,029)**
**(3,381)**
**(9,233)**
**(4,386)**
**(17,750)**
**(8,778)**
**(2,155)**
**(2,615)**
**(5,000)**
**(11,977)**
**-**
**(30,000)**
**(12,877)**||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**5,936**
**-**
**-**||**38,110**
**14,316**
**-**
**-**
**-**
**-**
**16,234**
**3,571**
**13,378**
**9,808**
**51,150**
**-**
**12,875**
**13,657**
**4,194**
**-**
**-**
**-**
**-**
**-**
**-**
**(863)**|
||**160,046**|**220,869**|**(2**
**10**
**,**
**42**
**1)**||**5,936**||**1**
**76**
**,**
**43**
**0**|
||**179,512**|**486,015**|**(523,403)**||**-**||**142,124**|
## **20. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|Fixed assets
Current assets
Creditors due within one year
Creditors due after more than one year|**Unrestricted**
**funds**
**2025**
**£**
**3,803**
**54,781**
**(19,882)**
**(**
**4**
**,**
**0**
**00)**|**Restricted**
**funds**
**2025**
**£**
**428,838**
**81,120**
**(54,486)**
**-**
**45**
**5**
**,**
**472**|**Total**
**funds**
**2025**
**£**
**432,641**
**135,901**
**(74,368)**
**(**
**4**
**,**
**0**
**00)**|
|---|---|---|---|
||**3**
**4**
**,**
**7**
**02**||**4**
**90**
**,**
**174**|
Page 21
File 1 of 2, Page 22 of 24. Encyro E-Sign ID: gArHd9TKuaJaF-tk (2026-Jan-26 20:36:59 UTC)
## **Brighton Table Tennis Club**
## **Notes to the financial statements For the year ended 31 March 2025 Analysis of net assets between funds - prior year**
|Fixed assets
Current assets
Creditors due within one year
Creditors due after more than one year|Unrestricted
funds
2024
£
4,242
(27,831)
(10,717)
-|Restricted
funds
2024
£
96,200
95,160
(14,930)
-|Total
funds
2024
£
100,442
67,329
(25,647)
-|
|---|---|---|---|
||(34,306)|176,430|142
,
124|
## **21. Pension commitments**
The charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £2,204 (2024 - £1,526). Contributions totalling £1,078 (2024 - £339) were payable to the fund at the balance sheet date and are included in creditors.
## **22. Operating lease commitments**
At 31 March 2025 the total of the charity’s future minimum lease payments under non-cancellable operating leases was:
|**Amounts payable:**
Within 1 year
Between 1 and 5 years
After more than 5 years
Total|**2025**
**£**
**16,000**
**44,000**
**228,000**|2024
£
16,000
48,000
-|
|---|---|---|
||**2**
**8**
**8**
**,**
**0**
**00**|64
,000|
During the year £20,000 was recognised as an expense (2024: £16,000).
## **23. Related party transactions**
One of the Trustees, Caleb Yule, provided video and film production services during the year at a value of £15,321 (2024 – £16,300).
Page 22
File 1 of 2, Page 23 of 24. Encyro E-Sign ID: gArHd9TKuaJaF-tk (2026-Jan-26 20:36:59 UTC)
## **Brighton Table Tennis Club**
## **Notes to the financial statements For the year ended 31 March 2025**
## **24. Cash generated from operations**
|:
**Surplus/(deficit) for the year**
**Adjustments for:**
Investment income recognised in statement of financial activities
Depreciation of fixed assets
Movements in working capital:
(Increase)/decrease in stocks
Decrease in debtors
Increase/(decrease) in creditors
**Cash generated from operations**|**2025**
2024
**£**
£
**348,050**
(37,388)
**(1,681)**
-
**28,638**
14,490
**(1,316)**
1,030
**7,540**
11,678
**52,721**
(7,275)|
|---|---|
||**433,952**
(17,465)|
Page 23
File 1 of 2, Page 24 of 24. Encyro E-Sign ID: gArHd9TKuaJaF-tk (2026-Jan-26 20:36:59 UTC)