Company registration number.. 09969536
Charity registration number.. 1172899
BRIGHT IDEAS FOR TENNIS
TRUSTEES. REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

Bright Ideas For Tennis
Contents
Page
Trustees, Report
Independent Examiner's Report
Statement of Financial Activities (including Income and Expenditure Account)
Balance Sheet
Notes to the Financial Statements
8-12

Bright Ideas For Tennis
Company No. 09969536
Trustees. Report For The Year Ended 30 June 2025
The trustees present their report and the financial statements for the year ended 30 June 2025.
Objectives and Activities
Aims and Objectives
Bright Ideas for Tennis aims to get more people playing tennis by supporting tennis venues in the UK by helping to increase
membership numbers, rèising participation levels, ènd improving playirbg 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
projerts such as floodlighting or court resurfacing.
Public Benefit
The Charity's objectives are for the Public Benefit to promote community participation in healthy recreation by providing or
a5515ting in the provisions of facilities for playing tennis. Our mission is to provide opportunities for people who wouldn't
otherwise get the chance to experience tennis, especially those with sensoryi learning or physical disabilities. We use the
power of tennis as a vehicle for change, empowering individuals to grow both on and off the court, making a lasting impact
on their lives.
The trustees confimi that they have complied with the requirements of sertion 17 of the Charities Act 2011 to have due
regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and Performance
Main Achievements
As we reflect on 2024-25, we are struck not only by how much we have achieved as a charity, but also by the far-reaching
impart our work has had on individuals, families and communities across the UK.
An increase in general fundraising, efficiency improvements to our annual 24hr Tennis Marathon fundraiser, coupled with the
establishment of 2 Corporate partnerships has seen a 30% increase in overall turnover leading to a surplus of £46K
{compared to a deficit of £40K in 20231241-
This year, we have seen our I Play 30 inclusive tennis programrne flourish. with over 160 venues now providing free weekly
tennis sessions to people with disabilities.
We have also strengthened our connections with schools, ensuring hundreds of pupils, particularly those with special
educational needs, experience the physical and mental benefits of tennis. Beyond developing physical skills, we have
witnessed pupils build resilience, independence and life skills that extend well beyond the court.
None of this would be possible without the generosity of our donors, the dedication of our volunteers and coaches, and the
support of our partners. Whether it has been through taking part in our 24 hour fundraising challenges, coaching on court,
or lending expertise behind the scenesi your contributions have been vital to our Suc￿ss.
Plans for the future
Our progress to date has been exceptional, however to continue to grow. and to maintain our high levels of service, various
steps need to be taken. With this in mind, Bright Ideas for Tennis have created a 5 year plan where our overriding goal has
been set for our I Play 30 programme to expand to 500 venues by 2029, directly enriching the lives of approximately
30,000 people. For this to happen, we will need to continue to expand our workforce, something we can only achieve if we
are able to raise more funds. Therefore. our short term goal is very much financial. Over the coming year, we aim to secure
a main corporate partner. source individual donors willing to support our cause for multiple years, and to apply for, and win,
several larger grants.
Flnanclal Revlew
Financial Position
The total income for the year was £300,248 (2024: 228,434) and expenditure £254.221 {2024.' £268,786) resulting in a
net income/(deficit) of £46,02712024'. Deficit £40,352)-
Page I

Bright Ideas For Tennis
Trustees. Report (continued)
For The Year Ended 30 June 2025
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 yearfs surplus achieve
this.
The level of unrestricted reserves at the year-end was £143,653 {2024.. £97,626).
Page 2

Bright Ideas For Tennis
Trustees. Report (continued)
For The Year Ended 30 June 2025
Structure, Governance and Management
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 15 registered as a charity with the Charity Commission.
Trustee Selection Methods
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 system5 are
in place to mitigate exposure to these risks.
Reference and Admlnlstratlve Detalls
Trustees
Mi55 Lucy Shuker
Mr Stuart Rhodes - Chairman
Mr Nick Baglin
Mr Esah Hayat
Mr Barry Fulcher
Miss Jackie Jeromson (resigned 3010712025)
Mr Nick Adams (appointed 22101/2025)
Mr Christopher Sanders (resigned 3010712024)
Mr Baroness Billingham (resigned 3010712024)
Mr Jamie Baker
Mr Neel Sachdev (appointed 2811012025)
other Personnel
stuart Rhodes - Chairman
D Sapsford, Charity Nanager - Key management personnel
Charity Number
1172899
Company Number
09969536
Reglstered Office
The House
Monson Road
Tunbridge Wells
TNI ILS
Independent Examiner
RBCA Limited
Chartered Accountants
26 Linenhall Street
Belfast
BT2 8BG
Page 3

Bright Ideas For Tennis
Trustees. Report (continued)
For The Year Ended 30 June 2025
Other Information
Disclosure of information to independent examiners
We, the Directors of the company who held office at the date of approval of these Financial Statements as set out above
each confirm, so far as we are aware, that..
• there is no relevant information of which the independent examiners. are unaware; and
we have taken all the steps that we ought to have taken as dirertors in order to make ourselves aware of any relevant
inforniation and to establish that the independent examiners. are aware of that information.
statement of Trustees. Responsibilities
The trustees (who are also the dirertor5 of Bright Idea5 For Tennis for the purposes of company lawl are responsible for
preparing the trustees, report and the financial staternents 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"
Company law requires the trustee5 to prepare financial statements for each financial year. Under company law the trustees
must not approve the financial Statements unless they are satisfied that they give a true and fair view of the state of affairs of
the charitable company and of the incoming resources and application of resources, including its income and expenditure, of
the charitable company for that period. In preparing these financial statements, the trustees are required to:
selert suitable accounting policies and apply them consistently:
observe the methods and principles in the Charities SORP-
make judgements and estimates that are reasonable and pnjdent;
state whether applicable accounting standards. comprising FRS 102 have been followed. subject to any material departures
disclosed and explained in the financial statements: and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable
company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the
financial position of the charitable company and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detertion of fraud and other irregularities.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies
regime within Part 15 of the Companies Att 2006.
The trustees, report was approved by the board of trustees and signed on its behalf by:
Mr Stuart Rhodes
Trustee
Date
Page 4

Bright Ideas For Tennis
Independent Examiner's Report to the Trustees of Bright Ideas For Tennis
For The Year Ended 30 June 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company {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 Att 2006 ("the 2006 Att").
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and
are eligible for independent examination, I report in respert 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 settion 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
Since the Company'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 l am qualified to undertake the examination because I am a mernber of Chartered Accountants
Ireland, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination
giving me cause to believe-
l. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act- or
2. the accounts do not accord with those records. or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021.
I have no concerns and have come across no other matters in connertion 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.
RBCA Limited
Date
Chartered Accountants
26 Linenhall Street
Belfast
BT2 8BG
Page 5

Bright Ideas For Tennis
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 30 June 2025
2025
2024
Unrestricted Unrestricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
300,248
228,434
EXPENDITURE ON:
Raising funds
Charitable artivities..
Provision of tennis activities
(29,775)
(42,4211
(191,4351
{9,743)
{ 195,0381
(5,9351
12,5851
(3,982)
(18,8251
24 Hour Marathon costs
Insurance
Accountancy
Marketing
{4,049)
(19,2191
(254,2211
{268,7861
NET INCOME/(EXPENDITURE}
46,027
(40,352)
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
46,027
(40,3521
97,626
137,978
TOTAL FUNDS CARRIED FORWARD
143,653
97,626
The notes on pages 8 to 12 form part of these financial statements.
Page 6

Bright Ideas For Tennis
Balance Sheet
As At 30 June 2025
2025
2024
Unrestricted
funds
Total
funds
Notes
CURRENT ASSETS
Cash at bank and in hand
145,093
99,066
145,093
99,066
Creditors: Amounts Falling Due Within One Year
(1,440)
11,4401
NET CURRENT ASSETS (LIABILITIES)
143,653
97,626
TOTAL ASSEfs LESS CURRENT LIABILITIES
143,653
97,626
NET ASSETS
143,653
97,626
FUNDS OF THE CHARITY
Unrestricted Funds
143,653
97,626
TOTAL FUNDS
143,653
97,626
For the year ending 30 June 2025 the charitable company was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with sertion 476 of the Companies
Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting
records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies
regime.
On behalf of the board
Mr stuart Rhodes
Trustee
Date
The notes on pages 8 to 12 form part of these financial statements.
Page 7

Bright Ideas For Tennis
Notes to the Financial Statements
For The Year Ended 30 June 2025
l. General Information
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
TNI ILS
2. Statement of Compliance
The charity constitutes a public benefit entity as defined by FR5102. The financial ststements 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 Practice.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The charity does not include a cash flow statement on the grounds that it is applying FRS 102 Section IA.
Bright Ideas for Tennis meets the definition of a public benefit entity under FRS 102.
The financial statements are prepared on a going concem basis under the historical cost convention, modified to
include certain items at fair value.
3.2. Going Concern Disclosure
The trustees have identified material uncertainties related to events or conditions that may cast significant doubt about
the charitable company's ability to continue as a going concern. however. the going concern basis remains appropriate.
3.3. Fund Accounting
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.
3.4. Incoming Resources
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.
3.5. Resources Expended
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 artivity 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.
Page 8

Bright Ideas For Tennis
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3.6. 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-tem 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.
3.7. Financial Instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual
provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related
transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid
or received and not discounted.
Where investments in share5 are publicly traded or their fair value can otherwise be measured reliably, the investment
is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such
investments are subsequently measured at cost less impaim)ent.
Other financial instruments, including derivatives. are initially recognised at fair value, unless payment for an asset is
deferred beyond normal business terms or financed at a rate of interest that is not a market rate. in which case the
asset is measured at the present value of the future payments discounted at a market rate of interest for a similar
debt instrument.
other financial instruments are subsequently measured at fair value. with any changes recognised in the statement of
financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost a￿ reviewed for objective evidence of impairment at the
end of each reporting date. If there is objertive evidence of impairment, an impaimient loss is recognised under the
appropriate heading in the staternent of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these
are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the
basis of similar credit risk charatteri5tics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying
amount of the financial asset that exceeds what the carying amount would have been had the impairment not
previously been recognised.
3.8. Taxation
The charity is considered to pass the tests set out in Paragraph I 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.
3.9. 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.
3.10. Presentational currency and level of rounding
The presentational currency is £ and the level of rounding is to the nearest £.
Page 9

Bright Ideas For Tennis
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Income from Donations and Legacies
2025
2024
Unrestricted Unrestricted
funds
funds
Donations and gifts
Gift aid
Grants
loo,000
45,668
154,580
97,500
24,375
106,559
300,248
228,434
5. Analysis of Expenditure
2025
Activities
undertaken
directly
Raising funds
Provision of tennis attivities
29,775
191,435
9,743
4,049
19,219
24 Hour Marathon costs
Accountancy
Marketing
254,221
2024
Activities
undertaken
directly
Raising funds
Provision of tennis activities
42,421
195,038
5,935
2,585
3,982
18,825
24 Hour Marathon costs
Insurance
Accountancy
Marketing
268,786
6. Independent Examiner's Remuneration
2025
2024
Independent examination of the financial statements
Other assurance services
1,597
1,452
Tax advisory services
Other financial services
1,597
1,452
7. Average Number of Employees
Average number of employees during the year was: NIL (2024.. NIL)
Page 10

Bright Ideas For Tennis
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due Within One Year
2025
2024
Accruals and deferred income
1,440
1,440
Movement in Funds
As at l July
2024
Asat30
June 2025
Income
Expendlture
Unrestricted funds
General=
General unrestricted fund
97,626
300,248
{254,221)
143,653
Total funds
97.626
300,248
1254,221)
143,653
As at l July
2023
Asat30
June 2024
Income
Expenditure
Unrestricted funds
General-
General unrestricted fund
137.978
228.434
1268,786)
97,626
Totsl funds
137.978
228,434
1268,786)
97,626
10. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity
during the current or previous year.
No trustee expenses have been incurred.
I l. Related Party Disclosures
No trustee received any remuneration or expenses in the year. (2024: £NIL)-
Key management personnel received £81.950 in the year. (2024: E70.000).
Page 11

Bright Ideas For Tennis
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
12. Analysis of net assets between funds
Unrestricted
funds
Total funds
at
General
30 June
2025
Current assets
145,093
(1,440)
145,093
{1,440)
Current liiabilities
Total net assets
143,653
143,653
Unrestricted
funds
Total funds
at
General
30 June
2024
Current assets
99,066
(1,440)
99,066
(1,440)
Current liabilities
Total net assets
97,626
97,626
Page 12