## **Bright Ideas for Tennis**
**Annual Report and Accounts 2021 - 2022**
## CHAIRMAN’S STATEMENT
2021/22 was a year where things slowly recovered to Pre-Covid levels. Bright Ideas for Tennis delivered a full schedule of Charity Open Days, and were able to host not one, but two, 24hr Tennis Marathons. Consequently, fundraising totals have been good and this has allowed us to expand our disability tennis programme, I Play 30.
Feedback from our participants, charity partners, and all involved (coaches, volunteers, parents and teachers) remains fantastic, and reassures all of us at Bright Ideas for Tennis that we continue to deliver a service that is both beneficial and relevant in todays ever changing world.
## **The Power of Sport**
There are many cases of anecdotal evidence to suggest that our tennis sessions are providing positive results both on and off the court. Trying to prove these benefits scientifically is another matter. But with the help of Dr Reece Patel from Cambridge University, Bright Ideas for Tennis has set out to do just that. Three questionnaires have been compiled to be completed by over 300 new SEN players, parents and teachers. Initial responses have been good, and once the second set of responses have been collected, we hope to be able to show the benefits of tennis, particularly to those with Special Educational Needs. This in turn will allow us to apply for larger grants in order to continue our great work.
## **Internal Growth**
In 2013, Bright Ideas for Tennis was founded with just one full-time position. By 2022, we have grown to 1 full time and 3 part time roles. Due to the increase in the size of our programmes, there has been a definite need to expand our workforce. But having this new infrastructure also stands us in good stead for any further growth in subsequent years. Our fundraising streams appear solid, and the demand to join our ever growing team of host venues is strong
I remain happy with our progress, proud of our recent growth, and am excited about our plans for next year.
_Stuart Rhodes, Chair of Trustees_
## ACHIEVEMENTS AND PERFORMANCE
This year was very busy for Bright Ideas for Tennis. Following 12 months of Covid cancellations and postponements, it was a relief to be able to deliver a full years programme again. Add to that a second 24hr Tennis Marathon (postponed from earlier in the year) and a record-breaking year for new _I Play 30_ venue openings, and we barely had time to catch our breath.
Our 24hr Schools Tennis Marathon really has proven to be a fantastic fundraising success. 12 Independent schools took part in September, with a further 8 schools joining us at the National Tennis Centre in February. Pupils had the opportunity to mix in with current and former Davis Cup / Fed Cup players, whilst their teachers took part in a skydive. All funds raised were ring fenced to expand our disability tennis programme, with an emphasis on growth within those participating schools catchment areas.
Schools were rewarded for hitting their fundraising targets with a visit during the summer term by two Davis Cup pros, where the pupils were treated to a series of tennis masterclasses and Q&A sessions. Our top fundraising school from September (Amesbury) received a trip to play on the hallowed turf at Wimbledon (where we bumped into none other than Andy Murray!), and pupils from our top fundraising school from February (Mill Hill) will be watching the world’s best in the Laver Cup at the **02** in September.
At Bright Ideas for Tennis, we totally appreciate the people that help us achieve our goals. With this in mind, we were delighted to send some of our I Play 30 volunteers to watch the ATP event at Queens Club, and many of our I Play 30 coaches received tickets to The Championships at Wimbledon. Three of our top individual fundraisers enjoyed a VIP trip behind the scenes at Wimbledon where they were able to meet many of the world’s top male and female players. And they were joined by three of our _I Play 30_ participants who were fortunate enough to also meet GB number 1 wheelchair player, Alfie Hewitt.
Both 24hr events proved to be a huge success and the feedback from players, parents, teachers and schools has been fantastic. And to cap it all off over £100k was raised for Bright Ideas for Tennis
Throughout the year, Bright Ideas for Tennis also delivered 34 Charity Open Days, coaching approximately 2000 players and raising in excess of £50k.
**----- Start of picture text -----**
AT A GLANCE
£100,000 2000
Raised Players Coached
34 25
Clubs Involved I Play 30 New Venues
**----- End of picture text -----**
## INCLUSION
It was a record-breaking year for _I Play 30_ . With the help of funds raised from our two 24hr Tennis Marathons, we have been able to open a further 25 new venues, training over 250 coaches and volunteers, and providing free tennis for an additional 300 disabled players each week.
We have grown our partnership with TenProject and now have 6 joint venues, where tennis clubs link up with up to 3 local SEN schools, providing 3hrs of tennis per week for each participant.
We have also linked with GetSet4Tennis, and helped to fund their ground breaking Tennis Career Pathway programme for SEN pupils in Yrs 12 and 13. This scheme prepares students for a possible career in tennis coaching, and helps to provide work experience and placements for those that wish to pursue this line of work.
## LOOKING FORWARD
This year saw some quite rapid growth for Bright Ideas for Tennis. As a result, there was a need to create two new part-time roles within our organisation. We now have a Grant Writer in order to help raise further funds to help grow our disability programme. We have also created the new role of Disability Programme Manager to oversee and support our rapidly growing number of host venues. This will allow me more time to concentrate on our fundraising events, and sourcing new coaches and venues through which Bright Ideas for Tennis can continue to grow.
## 2021/2022 - VENUE REPORTT
|**VENUE**|**NUMBER OF**|**FUNDS RAISED**|
|---|---|---|
||**PARTICIPANTS**||
||**(+ OFF COURT SPECTATORS)**||
|**Gerrards Cross Bull Lane (17/7)**|74 (150)|10,300|
|**Shinfeld (18/7)**|47 (10)|200|
|**Lostock (31/7)**|89 (30)|781|
|**Bradshaw (1/8)**|51 (30)|503|
|**Southbourne (7/8)**|48 (30)|1,067|
|**Totnes (8/8)**|62 (150)|6,674|
|**Hednesford Park (14/8)**|60 (30)|776|
|**Camvale (15/8)**|29 (30)|335|
|**Ascot (22/8)**|46 (90)|1,700|
|**Walmer (29/8)**|49 (50)|970
+ 15 memberships|
|**Sutton-upon-Derwent (30/8)**|40 (40)|548|
|||962|
|**Oxford Sports Club (4/9)**|47 (80)|+ 10 new family|
|||memberships|
|**Latika (12/9)**|16 (100)|1000|
|**Heaton Mersey (9/4)**|68 (50)|,1352|
|**Wrea Green (10/4)**|46 (30)|250|
|**Worfeld (23/4)**|36 (30)|660|
|**Womborne (24/4)**|58 (60)|3500 + 16 new
members|
|**Mayfeld (30/4)**|60 (100)|4,363|
|**Menace Sports (1/5)**|51 (20)|200|
## **LEGACY PROJECTS**
Court Resurfacing / Floodlights Schools Outreach / Junior Equipment New Floodlights Court Maintenance Schools Outreach Disability Sessions Disability Tennis / Life Works Charity Park Court Upgrades (security gates) Disability Tennis Sessions Disability Sessions Court Resurfacing Community Open Day Schools Outreach Schools Outreach Non-member Cardio course Disability Tennis Programme Purchase of a Defibrillator Disability Tennis / Equipment Free tennis coaching for new junior members School Outreach Introductory Taster Sessions for Adults Taster Courses to Incentivise New Membership Discounted Cardio Tennis courses School Outreach Non-member Evenings Court Resurfacing Disability Programme School Outreach
## 2021/2022 - VENUE REPORT (CONT.)T
|**VENUE**|**NUMBER OF**|**FUNDS RAISED**|**LEGACY PROJECTS**|
|---|---|---|---|
||**PARTICIPANTS**|||
||**(+ OFF COURT SPECTATORS)**|||
|**Tytherington (7/5)**|47 (40)|300
+ 6 new members|Sessions for Space4Autism|
||||Beginner Courses for Adults / Subsidised Memberships|
|**Davenport (8/5)**|96 (80)|676|Free taster sessions for Cubs, Scouts and Brownies|
|**Great Shelford (14/5)**|53 (40)|600|Sessions for Disadvantaged Kids|
|**Connaught (15/5)**|55 (40)|800|Resurfacing of 2 Courts|
|**Shrewsbury (21/5)**|58 (40)|850|Disability Tennis Sessions|
|**Bangor (22/5)**|69 (60)|1,950|Free Sessions for Ukranian Refugees|
|**Staplehurst (28/5)**|43 (40)|800|2 New Courts|
|**Tonbridge (29/5)**|47 (30)|530|Free Sessions to 2 Local Primary Schools|
|**Riseley (4/6)**|33 (30)|500|SEN School Sessions / Dementia Awareness Sessions|
|**Maresfeld (5/6)**|91 (100)|4,170|New Floodlights|
|**Port Sunlight (25/6)**|54 (60)|TBC|Awaiting Info|
|**Congleton (26/6)**|82 (150)|1,500|Schools Outreach
Disability Coaching|
|**Sodbury (2/7)**|43 (30)|520|Disability Sessions|
|**Warwick (3/7)**|38 (50)|700|Disability Sessions and Equipment|
## **Bright Ideas For Tennis**
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 June 2022. The trustees have adopted the provisions of the Statement of Recommended Practise (SORP) "Accounting and Reporting by Charities" in preparing the annual report and the financial statements of the charity.
The Financial Statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity's governing documents, the Charities Act 2011 and 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 in October 2019.
## **Reference and Administrative Details**
Charity Registration Number: 1172899 Company Registration Number: 09969536 The charity is incorporated in England. Registered Office: The House, Monson Road Tunbridge Wells TN1 1LS Independent Examiner: Ross Boyd (Belfast) Ltd Thomas House 14-16 James Street South Belfast BT2 7GA
## **Directors and trustees**
The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:
Trustees: Christoper Mark Sanders Barry Fulcher Baroness A T Billingham Jamie Baker Jacqueline Jeromson Lucy Shuker
Chairman: Stuart Rhodes
Key management personnel D Sapsford, Chief Executive Officer serving in the year: I Thwaites, Chief Financial Officer
Page 1
## **Bright Ideas For Tennis**
## **Trustees' Report**
## **Objectives and activities**
Bright Ideas for Tennis aims to get more people playing tennis by supporting tennis venues in the UK by helping to increase membership numbers, raising participation levels, and improving playing facilities. Bright Ideas for Tennis provides clubs with a means to generate funds in order to develop their existing coaching programme, or to complete larger capital projects such as floodlighting or court resurfacing.
## **Public benefit statement**
The Charity's Objects are for the Public Benefit to promote community participation in healthy recreation by providing or assisting in the provisions of facilities for playing tennis.
## **Financial review**
The total income for the year was £260,091 (2021: £182,775) and expenditure £202,619 (2021: £132,732) resulting in a net surplus of £57,472 (2021: £50,043).
## **Reserves policy**
Unrestricted and restricted reserves may be held for any project to fund up to twelve month's operations. Operational reserves should cover three to six month's operational costs, unless otherwise agreed by the board of trustees. We have worked hard to build our base of operational reserves up to this level and are pleased to see this year's surplus achieve this.
The level of unrestricted reserves at the year-end was £179,335 (2021: £121,862).
## **Plans for the future**
Bright Ideas for Tennis plans to concentrate on fundraising events and source new coaches and venues to allow Bright Ideas for Tennis to continue to grow.
## **Structure, governance and management**
## **Nature of governing document**
Bright ideas for Tennis is a company limited by guarantee governed by its Memorandum and Articles of Association dated 26 January 2016. It is registered as a charity with the Charity Commission.
## **Recruitment and appointment of trustees**
New trustees are appointed by the existing trustees on the basis of the skills and experience required.
## **Risk management**
The trustees have assessed the major risks to which the charitable company is exposed and are satisfied that systems are in place to mitigate exposure to these risks.
## **Statement of trustees' responsibilities**
The trustees (who are also the directors of Bright Ideas For Tennis for the purposes of company law) 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), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.
Page 2
Bright Ideas For Tennls
Trustees. Report
Company law require8 the trustees to prepare financial st8tÈments for each financial year Under
¢ompany law thè trustee5 must not approve the financial statements unless they ere satisfied Ih8t
they give a true and fair view of the 8ts1e of affairs of the charitable company and of the incoming
rosources and application of rasources. 1ncludino its income and expenditure. ol the charitable
company for that peiiod In preparing these financial statements. the truslegs ale required to".
Solgct suitable a¢eounting pol¢¢ie$ and apply them consistently,.
Obse the methods and principl89 in the Charities SORP.,
make judg8monts and èsllmales that are reosonable and prudènt..
8ts19 whether applicable accounting siandards, comprising FRS 102 have been followed, Subject
lo any material dep8rturas disclosed and explained in the financial stalèmanls., and
prepaie the financial slalemgnls on the going concem ba$1$ unth8 il 18 inappropriate to presuma
that the charitsble cornpany will continuts Sn business.
The Irust&&S are responsible for keeping proper 8¢¢0unting Tecords that can disclose with reasonable
accuracy at any tirne Ihg financial posrtion ol the charitsble company and enab them to ensure that
the financial statements comply with the Companie$ Act 2006. They are 8180 rèsponsible for
safeguarding the 838et5 of the charitsblo company and h9ncg for taking raBsonabS8 steps for the
preventson an¢J detects'tsn of fr8ud and othor irrfjgularilp8.
DI8e1Ur# of Inforni•tlon to Indgp•nd•Trt examlnorn
We. the Dirfjctors ol the company who held office 81 the date of approval of tho$0 Flnancial
ststamenls as sgt out abcsve e8¢h confirm. so far as we a awar8, that..
there is no relevant infomiallon of whh tho indapandenl ex8minor8' are unwara." and
we have taken all th¢ steps that wg ought to havo taken as directors in order lo make ourselves
BW8re of any rolavanl information and to establish that the independent 8xaminors' are aware ol
that information.
Sm*ll Companles provlslon 8tstsmènt
Thls report has bn prepared *n occordan¢¢ wth ¢he small companies re9ime under the Comp8ni8s
Act 2006.
The annual report wa8 approved by the trustees of the charity on .2.g/io].J
behalf by..
aftd 81gned on its
SIu8rt Rhod88
Chaimian
Page 3
## **Bright Ideas For Tennis**
## **Independent Examiner's Report to the trustees of Bright Ideas For Tennis ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2022.
## **Responsibilities and basis of report**
As the charity’s trustees of Bright Ideas For Tennis (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of Bright Ideas For Tennis are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 ("the 2011 Act"). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general directions given by the Charity Commission for under section 145(5)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006;
2. That the accounts do not accord with those accounting records;
3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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; and
4. That there is further information needed for a proper understanding of the accounts to be reached.
## **Independent examiner’s statement**
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.
Ross Boyd (Belfast) Ltd
......................................
Ross Boyd (Belfast) Limited Thomas House 14-16 James Street South Belfast BT2 7GA
01 Nov 2022
Date:.............................
Page 4
## **Bright Ideas For Tennis**
## **Statement of Financial Activities for the Year Ended 30 June 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
Total income
**Expenditure on:**
Raising funds
Charitable expenditure
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
9|**Unrestricted**
**funds**
**£**
260,091
260,091
(45,546)
(157,072)
(202,618)
57,473
57,473
121,862
179,335|**Total**
**2022**
**£**
260,091
260,091
(45,546)
(157,072)
(202,618)
57,473
57,473
121,862
179,335|**Total**
**2021**
**£**
182,775|
|---|---|---|---|
||||182,775|
||||(14,281)
(118,451)|
||||(132,732)|
||||50,043|
||||50,043
71,819|
||||121,862|
All of the charity's activities derive from continuing operations during the above two periods.
The notes on pages 7 to 11 form an integral part of these financial statements. Page 5
Bright Ideas For Tennis
(Registratlon number: 09969536
Balance Sheet as at 30 June 2022
2022
2021
Not•
Curr•nt a$ta
Dgbtors
Cash al bank and in hand
50,230
134,948
20.114
108,118
185.178
128,232
Cr¢dttor¥: Amounts f*lllng du• wlthln one year
5,843
179,335
8,370
Net lts
121.862
Fund• of th• ¢h•rlty'.
Unmtrfct•d In¢omo lund•
Unre8lriGlgd fund8
179,335
121,862
Total lund•
179.335
121.862
For the financial year ending 30 June 2022 the charity wa8 entsllod to exempts'on from audlt under
Bection 477 of the Companie8 Act 2006 r•lating to 8mall cOmp¥ni.
Directors. resp)nslbllllio8.'
Tttè memb•rs have not required the charity lo obtaln 8n audrt of rt8 accounts lor the year In
question in accordance with section 476", and
The directors acknowle(Ige their responsibili11ts8 for MplyIng with the requimments of the Act with
respect to accounting racords and the preparation of account8.
These linancial Statements hava b6&n prepgrad in accordance with Ihg SPeCI81 provisions rel8llng to
companies subject lo the small companies regime wrthiffl Part 15 01 the Cornpanie$ Act 2006.
Th8 financial 8tslem8nts on pages 5 to 11 were approved by the tru8lees. and authorised for issue on
2tl.io{.3.1... and signod or) their behalf by..
Stuart Rhodes
Chairman
The notes on pa9 7 to 11 fonn an integral part of financial statements
Page 6
## **Bright Ideas For Tennis**
## **Notes to the Financial Statements for the Year Ended 30 June 2022**
## **1 Charity status**
Bright Ideas for Tennis is a private company limited by guarantee, registered in England and Wales. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The company is registered as a charity with the Charity Commission of England and Wales.
The Charity Number is: 1172899 The Company Number is: 09969536
The address of its registered office is: The House, Monson Road Tunbridge Wells TN1 1LS
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006. and UK Generally Accepted Accounting Practise.
## **Basis of preparation**
The charity does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.
Bright Ideas for Tennis meets the definition of a public benefit entity under FRS 102.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.
## **Presentational currency and level of rounding**
The presentational currency is £ and the level of rounding is to the nearest £.
## **Going concern**
The Directors have reviewed the applicability of the going concern principle and have determined that it is appropriate to prepare the company's accounts on the basis that it will continue as a going concern for a foreseeable future.
Page 7
## **Bright Ideas For Tennis**
## **Notes to the Financial Statements for the Year Ended 30 June 2022**
## **Income and endowments**
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
Gift aid tax recoverable is recognised on the date of the respective donation.
Fundraising income is recognised on the date of the event taking place.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably.
Expenditure is classified under the following activity headings:
## _**Raising funds**_
These are costs incurred in fundraising events.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of providing tennis coaching and activities undertaken to further the purposes of the charity and their associated support costs.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Debtors and creditors**
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Page 8
## **Bright Ideas For Tennis**
## **Notes to the Financial Statements for the Year Ended 30 June 2022**
## **Fund structure**
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Trust's work or for specific projects being undertaken by the charity.
## **3 Income**
|**3**
**Income**||
|---|---|
|**Donations and legacies**
24 Hour Tennis
MIPIM Fundraiser
Gift Aid
Donations
Unrestricted Fundraising|**Unrestricted**
**funds**
**Restricted**
**funds**
**2022 Total**
**2021 Total**
**£**
**£**
**£**
**£**
90,841
-
90,841
-
-
-
-
3,868
25,009
-
25,009
25,000
100,000
-
100,000
100,000
44,241
-
44,241
54,089|
||**260,091**
-
**260,091**
**182,775**|
## **4 Expenditure**
|**4**
**Expenditure**||
|---|---|
|**Expenditure on:**
**Raising funds**
Fundraising costs
**Charitable activities**
Provision of tennis activities
Insurance
Accountancy
Marketing
**Total expenditure**|**Unrestricted**
**funds**
**Restricted**
**funds**
**2022 Total**
**2021 Total**
**£**
**£**
**£**
**£**
45,546
-
45,546
14,281|
||137,390
-
137,390
101,500
1,673
-
1,673
-
2,948
-
2,948
1,926
15,062
-
15,062
15,025|
||-
157,073
-
157,073
118,451|
||**202,619**
**-**
**202,619**
**132,732**|
Page 9
## **Bright Ideas For Tennis**
## **Notes to the Financial Statements for the Year Ended 30 June 2022**
## **5 Governance costs**
|**5**
**Governance costs**|||
|---|---|---|
|Accountancy fees
Independent examination fees|**2022**
£
1,748
1,200
**2,948**|**2021**
£
1,146
780|
|||**1,926**|
## **6 Staff costs**
There were no employees during the 2022 or 2021 financial years.
## **7 Debtors**
|**7**
**Debtors**|||
|---|---|---|
|Accrued income and prepayments
**8**
**Creditors: amounts falling due within one year**
Accruals
**9**
**Funds**
**Balance at 1**
**July 2021**
**£**
**Incoming**
**resources**
**£**
**Unrestricted funds**
General
121,862
214,545
**Balance at 1**
**July 2020**
**£**
**Incoming**
**resources**
**£**
**Unrestricted funds**
General
71,819
168,494|**2022**
**£**
50,230
**2022**
**£**
5,843
**Resources**
**expended**
**£**
(157,072)
**Resources**
**expended**
**£**
(118,451)|**2021**
**£**
20,114|
|||**2021**
**£**
6,370|
|||**Balance at 30**
**June 2022**
**£**
179,335|
|||**Balance at 30**
**June 2021**
**£**
121,862|
Page 10
## **Bright Ideas For Tennis**
## **Notes to the Financial Statements for the Year Ended 30 June 2022**
## **10 Analysis of net assets between funds**
|**10 Analysis of net assets between funds**|||
|---|---|---|
|Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
185,178
(5,843)
179,335
**Unrestricted**
**funds**
**General**
**£**
128,232
(6,370)
121,862|**Total funds**
**at 30 June**
**2022**
**£**
185,178
(5,843)|
|||179,335|
|||**Total funds**
**at 30 June**
**2021**
**£**
128,232
(6,370)|
|||121,862|
## **11 Related party transactions**
No trustee received any remuneration or expenses in the year. (2021: £NIL)
Page 11