THEYDON BOIS LAWN TENNIS CLUB
Charity number 1167874
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2021
THEYDON BOIS LAWN TENNIS CLUB
CONTENTS FOR THE PERIOD ENDED 31 AUGUST 2021
| Page | |
|---|---|
| Income and expenditure account | 1 |
| Balance sheet | 2 |
| Notes forming part of the financial statements | 3 |
| Independent examination report | 4 |
THEYDON BOIS LAWN TENNIS CLUB
INCOME & EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31 AUGUST 2021
| 2021 | 2020 | |
|---|---|---|
| Unrestricted | Unrestricted | |
| £ | £ | |
| Income : | ||
| Subscriptions | 35,516 | 35,069 |
| Match fees | 460 | 143 |
| Visitor fees | 13 | 30 |
| Interest received | 88 | 159 |
| Grants | 9,288 | 10,000 |
| Coaching | 2,830 | 3,529 |
| Social events | - | 1,706 |
| Refreshments | 294 | 1,674 |
| Key deposit | 250 | 75 |
| Other income | 449 | 1,436 |
| Donations | 343 | 242 |
| 49,531 | 54,063 | |
| Resources expended: | ||
| Buxton Trust Levy | 2,000 | 2,000 |
| Clubhouse and court maintenance | 13,147 | 8,000 |
| Equipment and improvements | 1,302 | 2,341 |
| Charitable donations | 5,837 | 40 |
| Refreshments | 832 | 639 |
| Rates | 403 | 433 |
| Insurance | 1,200 | 1,173 |
| Professional fees | - | 258 |
| Affiliation and competition fees | 720 | 1,613 |
| Licences | 40 | 257 |
| Stationery and cleaning products | 3,567 | 1,184 |
| Tennis balls | - | 160 |
| Key deposit | - | 40 |
| Trophies | - | 220 |
| Utilities | 1,404 | 2,734 |
| Gifts | - | 163 |
| Sundries | 93 | 32 |
| Coaching | 697 | 365 |
| Social events | - | 837 |
| Subscriptions | 1,254 | 377 |
| Total expenses | 32,496 | 22,866 |
| Operating surplus/(deficit) | 17,035 | 31,197 |
| Total funds brought forward from 1 September 2020 | 113,249 | 82,052 |
| Total funds carried forward at 31 August 2021 | 130,284 | 113,249 |
The notes on pages 3 form part of these financial statements.
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THEYDON BOIS LAWN TENNIS CLUB
BALANCE SHEET FOR THE PERIOD ENDED 31 AUGUST 2021
| Current assets Debtors 2 Cash at bank and in hand Total current assets Current liabilities Creditors: due within one year 3 Total current liabilities Net assets Total funds |
2021 2020 £ £ - - 130,284 113,477 130,284 113,477 - 228 - 228 130,284 113,249 , 130,284 113,249 |
|---|---|
Signed on behalf of the Trustees:
Signed: Fiona Falco Date: 3rd March 2022
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NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 AUGUST 2021
THEYDON BOIS LAWN TENNIS CLUB
1. Accounting policies
Basis of the preparation of the accounts
These accounts are prepared on a receipts and payments basis, following best practice as laid down in the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2019) issued in 2019, with all revenue and expenses shown on a cash basis. Non-monetary Assets and Liabilities are shown as actual values at the end of the year.
Incoming resources
All material incoming resources have been included on a receivable basis i.e. they are included if the date receivable falls within the period covered by these accounts. All income received is unrestricted.
Resources expended
These have been analysed using a natural classification. All expenses are unrestricted.
| 2. Debtors Other debtors 3. Creditors Accruals |
2021 £ - - 2021 £ - - |
2020 £ 126 |
|---|---|---|
| 126 | ||
| 2020 £ 228 |
||
| 228 |
4. Going concern
The charity is operating on a going concern basis.
5. Related parties
There were no related parties within the year.
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THEYDON BOIS LAWN TENNIS CLUB
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 AUGUST 2021
I report on the accounts of Theydon Bois Lawn Tennis Club for the year ended 31 August 2021 which are set out on pages 1 to 3.
Respective responsibilities of trustees and examiner
The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed.
It is my responsibility to:
-
Examine the accounts under section 145 of the Charities Act,
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To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act, and
-
To state whether particular matters have come to my attention.
Basis of independent examiner’s Statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of the 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 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.
Shelley-Marie Rudling FMAAT MIP AATQB for and on behalf of: Community360
Winsley’s House, High Street, Colchester, Essex Date 22/03/2022
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