THE COCKS AND HENS LAWN TENNIS CLUB
FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 1ST DECEMBER 2024
CONTENTS AND CHARITY tNFORMATLON
CONTENrs:
PAGE..
Trustees Annual Report
'rreasurer's Rtport
Independent Examin¢V8 Report
Staternent of Financial Activities
Balance Sheet
Noies to Financial Stskments
TRUSTEES:
SitDOll Elliott (Chair)
Pauline Holroyd (appointed 11102r25)
Carl Dunton (Tr¢&surer)
Lionel Shcffi¢ld
Julija Shaballova
Paul Flandy
Ruth GolomlxTrk (re5ignd 27102r24)
Richard Mountford {￿l￿ed 2710Y24)
PRINCIPAL ADDRESS..
Grdn￿hester Road
Ca￿bridgE
CB3 9BD
CFIAIUTY NUMBER:
1182769
]NCORPORATION NUMBEIL.
CE017039
INDEPENDENT EXAMINER:
lall W Sbipley FCCA
For and on behalf of..
Prenti3 & Co LLP
Chartered AccounlaDts
& Independent Examine
115c Milton Road
Cambridge
CB4 IXE
BANKERS..
Metro Bank PIC
I SouthamptOD Row
London
WCIB SHA
Deposit ￿COUnts also held with United TnLSt Bank and Scottish wido￿ Bank

THE COCKS AND HENS JAWN TENNIS CLLT
FfNANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECF.MBER 2024
TRUSTEES ANNUAL REPORT
The Trustees pr¢5eiit their report together with the fThnciai statements for the year end¢d 3 1st December 2024.
Struclmre, Governanee and ManagetneDt
Th¢ Cocks and Hens Lawn Tetinis Club is o Charitable InCOr￿ed Organisatson (CIO). first registered with the
Charity Commission on 3rd April 2019. Prior to thal the Club was a members ¢lub, operating &8 an unincorporated
Organisatio￿ believed to baye been founded in the late 1870s. An Extraorditwy General MeetiJhg of the Club on
21st Junc 2018 voted that the Club should apply for CIO stat￿8 and agreed in the consti￿tIon submitted to the
Clwiiy CoTtunission. It ig governed by Six Trustee5, named in that Submission. All original Tru5tecs retired at the
Annual General.Meeting (AGfvQ held on 27th Febrllary 2024. 1￿MedIatelY followin& at the same AGK thE GillTent
Th15tses were electrd (or re-elected) to their respective p05itiOnS.
The Charity Commission offer SI￿lfican1 do¢uTnentsry support for ll￿v Trustees, which was circulat¢d to all six
shortlv alier registrdtion. An iniiial meeting of the Trust#s ivas held in May 2019 to dhscuss issues arising fro
the ncw staius ond the role of the former Manage￿ent Committee. Ternis of Reference for this Cojnmittee were
agre￿1 and a subsequent meeting between the Trustees and member5 of the Maw¢meTht Con)mittee has provided
further clarification of their respective respon5ibiliiies in the decision-maksng process. A set of FIna￿ClaI
Regululionj ondProcedura¥ wa5 agreed at the second meeting of the Trustees.
'rhe process for tbe elertion of the new Trustees at the AGM 15 transparcnt and supportive. A circular to mejnbers
makes it clear when TnESteEs are retiTing and wh¢ll positions are open to all member5 of the Club.
FinAneixl Revitw and Reserves Policy
The Club w)licy on f]nallcial re5m¢S Stales:
'TlJe Club Jnust hold financial reserv￿ in ord¢r to:
Maintaiti its ability to continue operating despite a Significant delay IN income str¢am5'
. Prot¢ct again￿ Iluctuations ID streams and unforeseen costs,.
Enable replac¢]nent and repair of major capital item4 particularly coutts and floodlighis.
To fulfil contracted obligations itt the event of having to c¢￿e its operdtioJ)3;
. Hold fi￿dS to restTUCturr or fitwice future ￿oWth and developm¢nL
'rhe Trustees believe that an ideal level of reserve for the Club is the amount of the sinking fund required io cover
depreciation of court5 and floodlights over their agreed lifespan together with one quarter of the annual oulgoiD85
of stalld3rd njnning costs for the pr¢vious financial Year. It is howov¢r recognised thaL on occasions, it nidy be
nece&8ary to depart from this in ¢be short tenn in order to achieve long tern) obje¢tives.
An annua] revlew of reserves will b¢ caTriEd oth by th¢ Trnstees in order to:
compare current reserves beld with ¢UTrent policy lev¢l-
er,SLre thc reserves level r¢quirement contillues to be appropriate after consideration of all fllwicial
risk5 and currenUfjJture financial plans"
ensur¢ current budgets and futur¢ fi]]aThcial plans r¢maill clynsistent with the reserves policy."
In ordttr to Ene¢t the recommendations of th¢ LTA regarding depreciatio￿ the Club aims (o put £18,500 pa into the
sinking fund. The Club operdteil a casb surplus of approximatcl} £90,000 in 2023 and the Trustecs ti)ok the view
that the sum added ¢0 the sinksng fund for 2024 should be £18,500.

tk)euslgN En¥Èlow ID: 99E587D44F2fH9B>AK7-BEF01FBD2DD8
THE COCKS AND HENS TENNIS CLUB
PAGE 2
FINANCIAL STATEMEhTS FOR THE YBAR ENDED 31ST DFrnfBER21124
TRUSTEES ANNUAL REPORT..................
Proj¢¢tiots for the 5illking fill￿ show the need to accumu]ate around £120.000 by2028 in Ord￿ to payfor
resurfa¢mg of ¢OLTEs. R¢sBrY¢s on 3 1st DEf£JDb￿2o24 wete£166260 (wilh a sxttktsjg fimd of £108,319 for the
replacements of Courts aAd floodJgbts).
P￿bliC B¢¥¢ill Statement
In¢xwcising theirpowers. Ihe TnLEW believe thattheyhBvc corDplied with thereqllirement ty have due Tegard
ro tILe guidallce on public benefit published by the Chty Conunisyio
Ohjettives and ActiwltlpA
Tbe obj¢¢t of the Club is th¢ promotion of ¢ommuLityparticipation itl bBdthyrecT¢4tion for the benefit of the
illFthbitallts of Cambridge and IiLe sutroulldittg ar4 in p¥Licul8rby the wovision of fa¢ilitie5 for playin8 t¢nni3."
Our activities bave r¢fl¢cted the Charity C4Jmmi&sion's BuidaDce on pllblic ￿￿efit Th¢ 88me of tenni% promoio%
hedth, physi£a] and montai skills and owcoreactivitie5 are desigD&l to ¢n¢ourw munlxrs to playthe 8ame
throllgb a yariety of optiotLS:
• Regular Club session$ forrnembers to pl8y with avariety of oppojents;
. The provision of a subst8lltia] progra]mne of tcuiis CoaCTr￿fOr all &ge5, get￿er5 S￿d staodards."
. A bMkiD8 System thatallows mernF￿ to playpre-arrnw gam¢s wtth other rnernb￿ or in regular
groups..
v A prowmme of ititeTnai competitiott5 forboth jurJiw5 Bnd ￿ju[ts wary[￿g from town￿￿ents. through
to a Club Ladd¢r atld an artnual Club tournamen¢
. The wovision of 20 thlt and 4 j￿10[ te8tn8 tlwpl8y in lo￿ and Natio￿1 leagu¢s.
Thcs6 activities bEnefitthe local co]]unuutty thToughthe provisioftof healthy recrPatto￿ devek>ptne4)t of tenttis
skills through the pro￿eSsion rnuto8provid¢d and simple enj¢)ynKnt of ftesh air and exerc&s¢.
A¢hievem￿ts and Perforniance
DurllE the past yearthe Club IMS managed to achicye aD incrv&se in tts membership. consolidatillg its position tsf
provider of tennis to the local con1￿Ullity. Ithas improved its inductioD of nembcrs and r￿UCed its 5ubsGriptiDllS
for m1n1-ju￿lor5 to £5.
Tru5tee5' Resp&￿&bilitieS for the Fillantial Statements
The law applicable io charities lli England aut Wales require the Trustvs to prepare the financial slatrrn￿ts for tach
financial year.
The Trust¢¢s are responsi￿1¢ forkeeping pnTrp¥ ac¢ounting rewrds, which disclose with reasonable accuracy atany
urllc the finaJ¢ial ￿)SItIon ofthe Charity, &Md ￿ enable the Chari¢i' to ensure thatthe accounts colnply with the
Lh&stie8 A¢t2011. They are also re8poMible for Safegu￿dI1￿ the ass¢ts of the Cb8rity alld for taking r6a50nable
stCP5 forthE pr6v¢ntion and d6t￿tion of fraudand other iff¢gthtie&.
ONBEHALF OF THE TRUSTEL8
SIMONELLiorr
D CIIAIRM
DA]E
24110r2025

THE COCKS AND HENS LAWN TENNIS CLUB
PAGE 3
FINANCIAL STATEMEKfs FOR T￿. YEAR ENDED 31ST DECLMBER2024
TREASURER'S REPORT 2024
2024 has Ix¢n a sohd year financially for the club. Costs have increased (more inflation) but have been offset by
increased sub8crip1ioiLq.
Bankitig arrdJ)gements are on & good footing wtth Metro Bank &s the day to day bank for the ¢lub. Su￿[￿5 fimds are kept at
Metro BanK United Tnjst Bank and Scottish Ilidows and are inve5t¢d in varyx]g deposit accounts Jnd fixed bonds (in line
with club cash ne¢d8).
On general banking the club has now moved to Metro Bank fro]n Barclays following protrac*d i55ue5 in the l&%t quarter
of 2023 so hOpe￿IlY have re￿ived new account details (o amend payments going forward.
Thanks to the club's administrntion team of Mary and I￿￿Tell¢¢ vtho yet again throu￿ their work bave allow¢d the club to
continue to develop and grow to the benefft of all the members.
SIDking Fund:
To meet the reconullendations of the LTA regarding depreciatio￿ the Club aims to put £18.500 per atll)um into the sinking
d. The club operated a c&sh surplu5 of £2l,675 in 2024 and the Trustses took the view that the net sum added for 2024
should be £18.500. At 1st Januw 2024 ihe club's unrestricted fiTnds were £57.941 (llp £54.766 on 2023) and the sinking
hjnd has increased by £18,500 from £89,819 to £108.319.
other Costs And Income:
As mentioned and detailed in th¢ TrlL￿ Report. member numb¢T5 were higher in 2024 than 2023 and, as suc
subscriptions increas￿. Visitors fees and ball nydcbine bire were both in line with the previo￿ year. There w¢re several
well attended and social events held at the club showirtg evidence of an active and engaged membership.
The access load was again patched twice in 2024 in the Spring and Autumn at a cosl of £7,800 but the Trust£e5 and
Management c.ommittee continue to be aware that this is only just Ma￿taining the integritj of thc road attd a longer-tenn
solution is n¢edtd. This will either come &5 a result of th¢ Cambridge GreeDw'av5 projects or a partial solution will be
sought as part of expansion platts.
£4,720 was spent on long tem) land5C2Ptng. Thi5 eXpeDdilU￿ when cornbined with regular volunteer efforts is adding
to the ambience of the club. Court main￿n￿nCe costs were £7255 which was Sinkiiar to previous y¢aTS.
C Dunton
Treasurer for financi81 year 2024

THE COCKS AND HENS LAWN TENNIS CLUB
FINANCtAL STATEMENTS FOR THE YEAR ENDED 31STDECEMBER 2024
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE COCKS AND HENS LA WN TENNIS
CLUB
I report io the T￿￿tee$ on my exalnination of the ￿￿Ounts of The Cocks and HeD5 Lawn Tennis Club for the year
ended 3 1st D¢ccmber 2024.
RESPONSIBILTItES AND BASIS OF REPORT
A5 the Truste¢5 of the Charity you are respoll5ible for the preparntioll of the accoutts in ￿COrdanc¢ with the
requirement5 of the Charitie5 Act 2011 (￿e Acrf).
I report in r¢gpect of my ¢xaTDit)ation of the Charitys awunts Ca￿led our under section 145 of the 2011 Act aDd in
carrying out n]y exattLination T have followed all the appIl￿ble Directions gii'en by the Charity ComtDiSSion under
Section 145(5)(b) of the Acr.
INDEPENDEwf EXAMINER'S STATEMENT
I have completed my examination. I confirm that no material rDatters have corn¢ io my attention in connection with
the Cxamination giving Ane cause to beliEve that in ally matrrial respect-
l. accounting re¢ord5 were not kept in respect of th¢ Ch8rity &8 required by seaion 130 of the Act. or
2. the accoutts do not a¢¢ord with those reconls. or
3. thc accounts do not comply with the &pplicabl¢ requirements concernit)g the foTED and content of accounts set
out in the Charities (Aceount5 and Re￿)rts) Regulations 2008 other thaTh requirement that the accounts give
a'true and faiv view which i5 not a matter coll5ideml as part of an independent eXa￿InatIon.
I have no coneerns and have come acr0$5 no other llffttters in connection with th¢ examindion to whi¢h attention
should be drawn in this report in order to enablc a proper underatsnding of the aecowits to be reached.
JAN W SHIPLEY FCCA
FOR AND ON BEIIALF or,.
PRENTIS & CO LLP
CHARTERED ACCOUNTAKrs &
IhT)EPENDEYf EXLMINERS
115¢ Milton Road
Cambridge
CB4 IXE

THE COCKS AND HENS LAWN TENNIS CLUB
PAGE 5
FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 1ST DECEMBER 2024
STATBMENT OF FINANCIAL ACTIv￿lEs
Unrestricted
2024
Total
Unrestricted
2023
Total
Notes
INCOME FROM CHARrrABLE AcfIviTIES
Subscriptions
Visitor fees
Gift Aid
Ball machine hire
Interest
Tennis ball sales
Sundries
Donations and contributions due
Coaching
Total Income
105,616
1.081
95,667
1238
2,063
120
1,160
340
102
5.104
117
555
634
2,825
1,044
1,000
116,034
102,632
ExPEr4D￿uR
Charltable activitiu:
RenL rat¢5 and insurance
Turnover rent
Electricitj. and water
clubhou￿ maintenan¢¢ and repair5
Upkeep of courts and grounds
Acces5 road, net of contributions
Club adn]ini5tration
Adverts and rnark¢titig
LTA le￿neague ftts
Tcnllis balls
Social functiouslAGM costs
Sundries
Goverance costs:
Independent Bxaminers f¢¢
Total Expenditurc
8,850
10,855
9,457
11,821
22.518
7.800
17,065
467
470
1.100
70
2,806
8,325
9,684
15,406
6,219
17,765
7,920
15,795
457
1,346
1,057
267
1,920
,080
94J59
86,161
N¢t tllovemenl in funds for the year
Trnnsfers betw¢en funds
Total fund5 brought forward
Totgl fuThds earried lo￿*rd
21,675
(18,500)
54,766
16,471
(18,500)
56,795
57,941
54,766
The notes on pages 7 ¢0 S fonn part of thes¢ finaDcial statemetts.

Docusigrt Envebpè ID.. 99ESB7D4_3F2￿9B&AQ67.BEFOIFBD2DD8
COCKS AND HENS IAWN TENNtS CLUB
PAGE 6
FINANCIAL STATBMEhTS FOR THE YEAR ENDED 31ST DBCEMBEIi 2024
BALANCE SHEET
2W24
2023
CURREKf ASSETS
Debtors
Cash at bank
5,151
173,044
5,386
165,599
TOTAL CURRENT ASSETS
178,195
170,985
CREDITOBS:
Arnounts faUir)g due with2n 4)n¢ year
11,935
26,400
Net CurTeDt Assets
166260
144,585
TOTAL ASSETS LESS CURRENf LJABILTIFS
166260
144,585
RESERVES
Designated fLnd3 (Sinking f￿d)
Unrestricted funds
108,319
57.941
89.819
54,766
TOTAL FUNDS
166.260
144.585
For ond on behdlf of th¢ trusws..
SWON ELLIO
TRUSTEE AND CHAILMAN
2411Q12025
DATED
The tLOtes on pages 7 to 8 rom partof these fiDancial mtements.

THE COCKS AND HENS LAWN TENNIS CLUB
PAGE 7
FINANCIAL STATEMEKfs FOR THE YEAR ENDED 31ST DECLMBER 2024
NOTES TO THE FINANCIAL STATEMENIS
AccouwfING POLICIES
(a) BASIS OF PREPARATION OF FEX'ANCIAL STATEMENTS
The financial statements have been prepar¢d under the historical cost ¢onvention with items recogDiS¢d at
cost or tra[￿CtiOn value unless otherwise slated in the relevant not£s to these finoJLcial statement%. The
finallcial ststements have be￿ prepared in ￿￿rd8￿ce with the Statement of Recommended Practice..
Accounting and Reporting b> Charitie5 preparing thcir aecounts in accordance with the Financial
R¢pi)rtAng Siand2rd appLicable in the United Kingdo￿ and Republic of IrelarAd (FRS 102) (cffective
1st January 20E9) and the Charities Act2011.
(b) INCOME RECOGNITION
All income and grallts are now recognised in the Statement of Financial Activxiies when th¢ conditions for
receipt have been Tnet and there is reasonable as5uran¢e of receipt. Where a claim for repairyDent of income
tax has or will be made, such income is grossed up for the tsx re¢overable. llje following a¢coullting
policies are applied to income.
(c) DONATIONS
Donations and all othez receipts from fimdraisiDg are reE￿ gross.
(d) VALUE ADDED TAX
Value added is not recov¢rnble by the CI￿lty. and a5 suth 15 I￿clUded in the relevant costs in the
Statement of Financia] Activities.
le) EXPENDITLlllE REc￿Nr[IoN
All expenditrjre is accounted for on an a¢¢n￿S basis.
Cost ofrdising fiwds are costs asso¢iated with m￿llag￿lg investmeDts.
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities aThd
services to beneficlaries. Governance costs in¢lude cos(s associated with rneeting the ConSti￿tiOnal
and statutory requir¢[[￿ts of the Charity.
(O Ftrhi) ACCOUNTING
Restrirted funds are g¢nerdl funds that are available for use at the Trnstees. discretion in fiutherance
of tbc objectives of the Cbarity.
D¢sigllated funds ore those srt aside vohntsrily by the charl￿$ Tru5tres for use ￿ a particular area or for
specific purposEs.
Ig) GOTNG CONCERN
The fjnanciai statements hav¢ been prcpared on a ooing conGern basis as the Trustees believe that llo
material uncerta&nties exist. The TTUStees have considered the level of funds held and the expected level
of income expen(h"ture for 12 mDnths from authorising th¢se financial statem¢nts. The budgeted income
and expendilure is suificsent with the l¢vel of reserves for the Charity to b¢ able to continue &8 a going
con¢em.
TAXATION
The CIO is a registered charity and ac£ordingty is exempt frorn taxation on il's income attd gains whcre
they are applied for charitsbl¢ purposes.

THB COCKS AND HENS LAWN TENNIS CLUB
PAGE 8
FINANCIAL STATEMENTS FOR THE YEAR BNDED 3 1ST DECEMBER 2024
NOTES TO THE FINANCIAL STAIEMENIS
TRUSTEES REMUNERATION AKD EXPENSES
The ch8rity considers its ke￿ perso1￿Cl to be the Trllstees. No Trnstee rueiv¢d remuner&tion in the year
(2023: £Nil). They were re]￿bUrsed for expenses totalling £2,798 (2023.. £26.400).
DEBTORS
2024
2023
AccNed income
HMRC Gift Aid
1,026
4,125
1,261
4,125
5,151
5,386
CREDITOKS
2024
Due within
one yEar
2023
Due within
one y¢
AccTuals
11,935
26,400
MOVEMEYf ￿ FUNDS. 2024
Balance at
1st Janu
2024
Ba12Thce at
Transfer of 3 1st December
Income Expendityre Funds
2024
Unrestricted funds
Designated fun(L8 (SiDking find)
TOTAL FUNDS
54.766
89,819
116,034
(94.359) (18,500)
18,500
57,941
108,319
144.585
116,034
(94,359)
166,260
MOVEMEKf IN FUNDS- 2023
Balance at
1st January
2023
Balan¢¢ at
Transfer of 3 Ist December
Funds
2023
Expendffiture
Unrestricted funds
Designated fimds (Sinking fi]nd)
TOTAL FUNDS
56,795
71,3 19
102,632
(86,161) (18.5001
18,500
54,766
89,819
128.114
102.632
(86,161)
144,585
ated fun
fund
These funds have been desigtkated for the purpose of replacing the tennis courts and floodligbts. See further
details patse 2 of TTU5teEs Annual Rel￿.
RELATED PARTY TRANSACTIOYS
There have been no related party transactions in 2024 or 2023. Detsiis of any reirnbursed expenditLtre has
been disclosed in note 3.