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CHARITY REGISTRATION NUMBER: 1174954
Tennis For Free
Unaudited Financial Statements
31 January 2024
LEAMAN MATTEI
Chartered accountants
Suite 1. First Floor
1 Duchess Street
London
W1W6AN

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Tennis For Free
Financial Statements
Year ended 31 January 2024
Page
Trustees. annual report
Independent examinerfs report to the trustees
statement of financial activities
Statement of financial position
Notes to the financial statements

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Tennis For Free
Trustees. Annual Report
Year ended 31 January 2024
The trustees present their reFort and the unaudited financial statements of the charity for the year
ended 31 January 2024.
Chalrfs report
Mr J M Kinder acted as The Chair of the charity during the year.
Relerence and admlnlstratfve detalls
R•gl$t•red ¢harlty nam*
Tennis For Free
Charty registration number
1174954
Prlncipal offlce
32 Highfield Gardens
Aldershol
GU113DE
England
The trust•e$
J M Kinder
Mr T Hawks
Mr L O'Hana
Ms N Stoneham
Mi A Maiks
Indopondont oxamlntr
Paul Matt81
Stru¢tur•* goveman¢e and manag¢m•nt
Tennis For Free is a Ch8ritable incorporated organisation limited by guafanlee, incorporated on 3
October 2017 and is a registered chanty, number 1174954. Registration was obtained on 3 October
2017. The Tennis For Free's Trustees, have control of Tennis For Free and its propety and funds.
The Trustees meet at regular intervals during each year io give consideration to the status of Tennis
For Free's funding, reserves and risks.
Thtr Trustees are apt)oinled by invtslion on lo the Board by existing Twslees. On appoinlmenl, an
induction is givèn by an existing Trustèe explainiThJ the procedurgs as well as an ov8rview of the
administrative procedures employed by Tennis For Free. In additson all new Trustees are givèn a copy
of the code of conduct for a trustee, explaining in detail their role and responsibilities.

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Tennis For Free
Trustees. Annual Report (conlinue
Year ended 31 January 2024
Objectives and activities
Tennis For Free was established to address the barriers for parb"cipation in Tennis primarily in Public
Parks and to bring the benefits of pl8wng tennis 8nd becoming 8cb.vely engaged in sport lo as many
young people and families as possible, parti¢ulady those who would otherwise not have tho opt)ortunity
to play the game.
hlevtments and ￿rfOrmanC0
The Charity continued to operate free comrnunity tennis schemes open to all sections of the
community in public parks 8cr05s the UK operab.ng primarily in IMD areas 14, along with introducing
trial bgspoke sessions addressing Mèntal Health and D$m$ntia.
A £30 million investment programme inlo upgradin9 and refurts'shir¥J park courts is currently underway
via the LTA and Government fundiThJ. this programme is an acknovAedgement to the importance of
public courts within the sport.
The Charity continued to relaunch sitss up to October 2023 vl)ere pNxsible ending the year ￿￿th SO
siles.
2024 will see TFF to expand additional beswke se$sions in public parks addressing Mentsl Health.
Dernentia and Schools with limrted or no tennis facilities
Flnanclal revl•w
The organisalion is reliant on donations, both frc¥n the pnvale sector and from the National Govemlng
Body for tennis, the LTA. the income from vthi¢h was £133k, after providing for coaching and
equipm9nt in lino with the charrties aims. a d8fi¢il of unr8$tri¢led funds ¢arried over was £284.
The trustees, annual report was approved on 30 November 2024 and signed on behalf of the board of
Iru5tees by.
14FKQDJOI
Mr J M Kinder
Trustee

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Tennis For Free
Independent Examinerfs Report to the Trustees of Tennis For Free
Year ended 31 January 2024
I report to the trustees on my examinat#￿ of the financial statements of Tennis For Free Ilhe charitv)
for the year ended 31 January 2024.
Responslbllltles and basls of report
As the tnjstees of the charity you a￿ responsible for the p￿paration of the finanaal statements in
accordance with the requirements ol the Charities Act 2011 I'ihe Act'l.
I report in respect of my examination of the charitys financial slatemenls 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 Cornwi5sion under section 14515llbl of the Act.
Independent examinerfs statement
I have completed my examination. I confim) that no malerial matters have come to my attention in
connection with the examination giwng me cause lo believe that in any material respect..
8¢counling records were not k6pI in respect of charity as required by section 130 of the
Act., or
the financial ststements do not accord t￿?$8 rec(*ds'. or
the financial statements do not comF4y with Ihe appluble requirements conceming the form
and content of accounts Sel out in ihe Charities (Accounts and Reports) Regulations 2008
other than any requirement that the accoun15 give a 'true and fair, view which is not a matter
considered as part of an independenl examinab"on.
I have no concems and have come across no other matters in connecb'on with the examination to
which attention should b8 drawn in thi$ raport in order to onable a prop8r undarsianding of thg
accounts to be reached.
by..
Paul Matt81
Independent Examiner
Leaman Mattel
Suite 1, First Fk)or
1 Duchess Street
London
W1W 6AN

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Tennis For Free
Statement of Financial Activities
Year ended 31 January 2024
2024
Urbrestricted
funds Total fund$
2023
Total funds
Income and endowments
Donations and legacies
Total Income
133,049
133.049
161,183
133,049
133,049
161,183
Exp•ndltur•
Expenditure on ¢harit8ble activities
Totsl ¢xpendltur•
133.333
133,333
133.333
186.689
133,333
186,689
Net expend5ture and net movement In funds
12841
12841
125,5061
Roconciliation of funds
Total funds brought forward
Total fund8 carrled forward
12,8411
13.1251
12.8411
13.1251
22,665
12,8411
The stslement of financial activiligs indudes all gains and h)sses re￿niSe<l in the ygar.
AJI incom8 and expenditure derive from continuing ac￿V￿aS.
The note5 on page5 6 to 12 form part of these financial statement5.

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Tennis For Free
Statement of Financial Position
31 January 2024
2024
2023
Note
Flxed assèts
Tangible fixed 8ssels
3,410
5,842
Current assets
Cash at bank and in hand
1.916
6,564
Credltors.. amount$ falllng duo wlthln on• ￿ar
Net current Ilabilities
12
8,451
15,247
6.535
8,683
Total assets less current liabilities
13.1251
13,1251
12,8411
12.8411
Not IlabS1StSe$
Funds of the charlty
Unreslricled funds
13,1251
13,1251
12,8411
12.8411
Total ¢harlty funds
14
These financial $181emenls were approved by the t*)ard of trustees and authorised for issuè on 30
November 2024, and are signed on behalf of the board b￿.
Mr J M Kinder
Trustee
The note5 on page5 6 to 12 form part of these financial statement5.

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Tennis For Free
Notes to the Financial Statements
Year ended 31 January 2024
General information
The charity is a public benefit entity and a registered charity In England and Wales and is
unincorporated. The address of the princip81 Offi￿ is 32 HNJhfield Gardens.Alder5hol.GU11
3DE,England.
Statement of compliance
These financial statements have been prepared in compliance wth FRS 102, 'The Financial
Reporting Stsndard applicable in the UK and the Republic of Ireland.. the Slalemenl of
Recommended Pracbce applicable to charib.es preparing their accounts in accordance with the
Financial R8porting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 (Charitiès
SORP IFRS 10211 and the Charities Acl 2011.
countlng poll¢l•$
Basls ¢f preparatlon
The financial stslements have been prepared on the historical cost basis, as modified by the
revalualion of certain financial assets and liabilities and inveslmenl propettes measured al fair
value through income or expenditure.
The financial statements are prepared in sterling. which is Ihe lunctional ojrrency of the ents'ty.
Golng ¢on¢•rn
The flnancial slalemenls have been prepared on 8 goSng concem basls as the Truslees belleve
that no material uncertainties exist. The Trustees have Considered the level of funds held and the
8XP8Cted 18vel of incom8 and expendilure for 12 monlhs from authorising these financial
siatemenis. The budgeled income and expendilure is sufficient. wilh the level of reserves, lor the
Charity to be able lo continuè as a going coneem
Judgom•nts and key $ouru$ of •$llm*lon un￿rtaInty
The preparalion ol the fInar￿la1 stalgments r6yuifgS managgmgnl to make judggmgnls,
eslimales and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other laclors. including expectations of
future events that are believed lo be reasonable under the cjrcumstances.
Fund account5ng
Unrestricted funds are available for use at the discreti￿ of the trustees to further any of the
charitys purposes.
Designated fund5 are unrestricted furHJs earmarked by the trustees for particular future project or
commitment.
Rgslri¢ted funds are subje¢tgd lo reslriclions on their oxpgndiluro de¢largd by the donor or
through the temis of an appeal. and fall into one of sub-dasses.. restricted incorne funds or
endowment funds.

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Tennis For Free
Notes to the Financial Statements (continuedj
Year ended 31 January 2024
Accounting policies Iconiinu
Incomlng r•soure•s
l incoming resources are included in the $18temenl of financi81 activities when ents'llemenl has
passed to the charity,. it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income=
income from donab'ons or grants is rec(wJnised when there is evidence of enliUem8nl lo the
grfi, rec8lPt is probable and its amount can be mèasured ￿11abty.
legacy income is recognised ￿en receipt is probable and entitlement is established.
income from donate(I goods is measure(l at the fair value of the goods unless this is
impractical lo measure reliably, in vthich case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received rf the value can be reliabty measured. No amounts are included for the
contribution of general volunteers.
income from wntracts for the supply of services is recognised ￿th the delivery of the
ntracted service. This is classified as unrestricted funds unless there is a contractual
requirement lor it to be spent on a parb'cular purpose and returned if unspent. in which case
il may be regarded as restricted.
R•sourc•$ •xp•ndgd
Expenditure is recognised on an accruals basis as a liability is incurred. Expgnditurg includes any
VAT which cannot be lully recovered, and is classified under headin9s ol the statement of
financial actsvities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading aclivibes, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
adivitie5 that further its eharilable aims for the benefit of its beneficiarie5, including those
8UPPOrt costs and costs ￿latir￿j to the govemance of the charity apkx)rtioned lo charitsble
8Ctivilies.
other expenditure includes all expendibjre Ihat is neither related to raising funds for the
charity nor part of its expenditure on chariiable acliviiies.
Al costs are allocate(I to expendrture Categ¢￿e$ reflecling the use of the resource. Dir8¢1 wsts
attributable to a single a¢tiMty a￿ allo¢*e(I diwtly to that a¢tiwty. Shared costs are appo￿one￿
between the activities they contn'bute to on a reasonable. jusbfiable and consistent basis.
Tangible •55ets
Tangible assets are initially recorded al cost, and subsequently staled al cost le55 any
a¢cumu181ed depre¢i8lion and imp8im)enl losses. Any tangible assets carried 81 revalued
amoLJnts are rècord￿ at thg fair valug at the dats of revaluation loss any subsequgnl
accumulated depreciation and subsequent accumulated impaimient losses.

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Tennis For Free
Notes to the Financial Statements (continuedj
Year ended 31 January 2024
Accounting policies Iconiinu
TangIb￿ ass•tS (conLtnu
An increase in the ¢arnwng amount of an asset as 8 result of a rev81ualion. is recognised in other
recognised gains and losses. unless it reverses a ¢harge for impaimient that has previously been
recognised as expenditure within the slalement of financial acbvities. A decrease in the carryng
amount of an asset as a result of revaluation. is recognised in other recognised gains and losses.
except lo which it offsets any prevw)us revaluation gain. in which case the loss is shown within
other recogni5ed gains arHJ losse5 on the statement of financial aclivilies.
Depreciation
Depreciation is calculated so as to write off the cosl or valuation of an asset. less its residual
value, over the useful economic lrfe of that asset as follows-.
Equipment
33% straight line
Impalrni•nt of flxed ass•ts
A review for indicators of impaimienl is carr￿d oul al each reporbng dalo. Wlth tho recov8rable
amount being estimaled where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal al each reporting dale.
For the purposes of impaimenl lesling, when it is not possible lo estimate the recoverable
amount of an individual asset, an estimale is made ol the recoverable amount of the ¢aslF
gonerating unit to which the assot belongs. The cash-generating unit is the smallgst identifiable
group ol assets that includes the asset and generates cash inflows that largely indep8ndent of the
cash inflows from other assets or groups ol assets.
For impairment lesling of goodwill. the go￿111 acquI￿d in a business combination is. from the
acquisition dale. allocaled lo each ol the cash-geneialing units that are ex￿Cle￿ lo benefit from
the synergies of the combinalion, irrespecb've of whether other assets or liabil￿e$ of the charlty
are assigned to thosg units.
Financial instruments
A financial asset or a financial liability ts rec*gnis&Y only when the eharity becomes a party lo the
conlraclual provisions of the instrument.
Basic financial instruments are initialty recognised at the amount receivable or payable including
any related Iransaction cosis.
Current assets and current liabilibes are subsequently measured at the cash or other
consideration expected lo be paid ￿ rerEived and not discounted.
Debt Instruments are subsequently measure(1 at amortised cost.
whe￿ investments in sha￿S are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequenuy measured at fair value with changes in fair value
recognised in income and expenditure. All other such inveslments are subsequently measured at
cost less impairwnenl.

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Tennis For Free
Notes to the Financial Statements (continuedj
Year ended 31 January 2024
Accounting policies Iconiinu
Flnanelal Instrumènts (conllnurfd)
Other financial instruments. including derivatives. are initially rec(%Jnise(l at fair value, unless
payment for an asset is deferred beyond nomial business terms or financed at a rate ol interest
that is nol a markel rate, in which case the assel is measured at the present value of the future
payTnents discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are SubseqUen￿Y measured al fair value, with any changes
recogni5ed in the stslemenl of financial acb"wb"es. wrth the excepb.on of hedging instruments in 8
dgsignaled h￿gIng rélationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment. an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recogni5ed.
For all equlty instruments regardless of significance. and other financlal assets that are
individually signifi¢anl, these are assessed individually f(y impaimienl. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characleristics.
Any reversals of impairment are recognised irnmediately. to the extent ihat the reversal do85 not
result in a carrying amount ol the financial asset that exceed5 what the carrying amount would
have been had the irnpaimenl not previously been recognised.
D•fln•d contr5butlon plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset lo the extent that
the prepayment will lead lo a reduction in fulure payrnents or a cash refund.
When contributions are not exK*cte(I lo be setUe(I vthclty wilhin 12 months of th8 end of the
reporting date in which the employees ren(ler the related service, the liability is measured on
discounted prgsent valug basis. Thg unwinding of the dI$￿unt is recognised as an expanse in
the p8riod in which il arises.
Donatlons and l¢ga¢i¢$
Unrestn"¢ted Total Funds un￿Stricted Total Funds
Funds
2024
Funds
2023
Donations
Donations
56.649
56,649
77,930
77,930
Grants
Grant Income
76.400
76.400
83,253
161.183
83.253
133,049
133,049
161,183

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Tennis For Free
Notes to the Financial Statements (continuedj
Year ended 31 January 2024
Expenditure on charitable activities by fund type
Unrestncted Total Funds Unrestricted Total Funds
Fund5
2024
Funds
2023
Support costs
133.333
133.333
186,689
186,689
Expenditure on charitable activities by activity type
Total funds
2024
Totsl fund
2023
Support costs
Tennis For Free
133,333
133,333
186,689
Not exp•nd5turn
Net eX￿ndItur￿ is slat8d aft8r Chargin￿{cle(litingl'.
2024
2023
Depreciation ol tsngible fixed assets
2,432
2,432
Independont oxamlnatlon ftts
2024
2023
Fees payable to the independent examiner for..
Independent 8xamination ol the financial slatements
1,110
1,843
Staff ¢o$t$
Thè total staff costs and employee benefits for the re￿rtifig period are analysed as folbws..
2024
2023
Wagès 8nd salari8s
Social security costs
Employer contributions to pension plans
68,878
1,065
2,688
83,179
2,634
3,306
72,631
89,119
Th9 average head count of employees during the year was 312023.. 31. The average number of
full-b'me equivalent em ￿0yeeS during the year is analysed as follows..
2024
No.
2023
No.
Number of stsff
No employee ￿ceiVed emplosee b8nefts of more than £60.0¢)O during the ye8r12023.. Nil).
10. Trustee rernuneration and expenses
No remuneration or other benefits from employTnenl with the charty or a related entity were
received by the trustees.
10-

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Tennis For Free
Notes to the Financial Statements (continuedj
Year ended 31 January 2024
11. Tangible fixed assets
Equlpmènt
Cost
At 1 February 2023 and 31 January 2024
Depreciation
At 1 Febnjary 2023
Charge for the year
At 31 January 2024
Carrylng amount
At 31 January 2024
Al 31 January 2023
127,351
121.509
2,432
123.941
3.410
5.842
12. Cr¢dStors'. amounts falllng duo whhln on• ￿¥r
2024
2023
Accruals and deferred income
Social securily and other taxes
Other creditors
1,110
2,045
5,296
13,512
1,456
279
8,451
15,247
13. Ponslons and other post retlrement benefits
Deflned ¢ontrlbutlon plan$
The amount reeognised in income or eX￿ndItUre as an expense in relation lo defined
conlribulion plans was £2,68812023. £3,306).
14. Analysi5 of charltable funds
Unr¢$trl¢ted funds
Al
1 February 20
23
At
31 January 2
024
Income Expenditure
General funds
12,8411
133,049
1133.3331
13,1251
At
1 February 20
22
At
31 January 20
23
Income Expenditure
General fun(Is
22.665
161,183
1186,6891
12,8411
11

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Tennis For Free
Notes to the Financial Statements (continuedj
Year ended 31 January 2024
15. Analysi5 of net assets between funds
Unrestricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net liabilities
3,410
1,916
18,4511
13.1251
3,410
1,916
18,4511
13,1251
Unrestricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
N•t Ilabllltles
5,842
6,564
11 5,2471
12,8411
5.842
6.564
115,2471
12.8411
12-