Charity registration number 1183759 (England and Wales)
WIGMORE LAWN TENNIS CLUB CIO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
WIGMORE LAWN TENNIS CLUB CIO
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Ms Doris Ko Ms S O'Dwyer Ms A Barrett Mr D Knipe Ms J Redfern Mr P Hopkins Mr D N Thomas Ms C Sauvary Mr R Deeley Ms A Terry Mr G Freeman Charity number (England and Wales) 1183759 Principal address 43 Becmead Avenue Streatham SW16 1UJ Independent examiner CB Reid Limited Wadebridge House 16 Wadebridge Square Poundbury Dorchester Dorset DT1 3AQ
(Appointed 31 March 2024) (Appointed 31 March 2024)
WIGMORE LAWN TENNIS CLUB CIO
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 13 |
WIGMORE LAWN TENNIS CLUB CIO
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial statements for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the CIO's constitution, 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 (FRS 102) (effective 1 January 2019)".
Objectives and activities
The CIO's objectives are the advancement of amateur sport and the promotion of community participation in healthy recreation by (not exclusively) the provision of facilities and resources to enable the playing and coaching of tennis.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the CIO (Charitable incorporated organisation) should undertake.
Achievements and performance
The club's facilities have continued to be maintained and upgraded. In particular, the area around the entrance area was completed and Court 7 replacement was completed.
Financial review
Wigmore’s financial position remains strong. Cash reserves at the end of the period end totalled £121,575. Net operating income before depreciation was £68,146.
It is the policy of the CIO that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to six months' expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the CIO’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the period.
The trustees have assessed the major risks to which the CIO is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
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WIGMORE LAWN TENNIS CLUB CIO
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
Structure, governance and management
The CIO is constituted under a document dated 24 March 2019 which can only be amended by resolution agreed in writing by all members of the CIO or by a resolution passed by a 75% majority of votes cast at a general meeting of the members of the CIO. Any amendments must be consistent with the provisions of the Charities Act 2011 or the General Regulations.
The trustees who served during the year and up to the date of signature of the financial statements were: Ms Doris Ko Ms S O'Dwyer Ms A Barrett Mr D Knipe Ms E Marshall Coley (Resigned 31 March 2024) Ms J Redfern Mr P Hopkins Mr D N Thomas Ms C Sauvary Mr R Deeley Ms A Terry (Appointed 31 March 2024) Mr G Freeman (Appointed 31 March 2024)
Members are invited to stand as trustees and are re-elected annually. A trustee can serve for a maximum of five years.
The CIO's current policy concerning the payment of trade creditors is to:
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settle the terms of payment with suppliers when agreeing the terms of each transaction;
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ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts; and
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pay in accordance with the CIO's contractual and other legal obligations.
The trustees' report was approved by the Board of Trustees.
..............................
Mr P Hopkins Trustee 26 Mar 2025 Dated: .........................
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WIGMORE LAWN TENNIS CLUB CIO
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WIGMORE LAWN TENNIS CLUB CIO
I report to the trustees on my examination of the financial statements of Wigmore Lawn Tennis Club CIO (the CIO) for the year ended 31 December 2024.
Responsibilities and basis of report
As the trustees of the CIO you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the CIO’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
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 that in any material respect:
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1 accounting records were not kept in respect of the CIO as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
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 financial statements to be reached.
Matthew Haines FCA
CB Reid Limited Wadebridge House 16 Wadebridge Square Poundbury Dorchester Dorset DT1 3AQ
26 Mar 2025 Dated: .........................
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WIGMORE LAWN TENNIS CLUB CIO
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024
| Unrestricted Endowment funds funds 2024 2024 Notes £ £ Income and endowments from: Donations and legacies 3 56 - Charitable activities 4 174,940 - Other trading activities 5 57,479 - Other income 6 2,238 - Total income 234,713 - Expenditure on: Raising funds 7 41,185 - Charitable activities 8 215,637 - Total resources expended 256,822 - Net (expenditure)/income for the year/ Net movement in funds (22,109) - Fund balances at 1 January 2024 454,116 1,380,000 Fund balances at 31 December 2024 432,007 1,380,000 |
Total 2024 £ 56 174,940 57,479 2,238 234,713 41,185 215,637 256,822 (22,109) 1,834,116 1,812,007 |
Total 2023 £ 120 168,682 48,138 1,637 |
|---|---|---|
| 218,577 | ||
| 30,733 | ||
| 183,236 | ||
| 213,969 | ||
| 4,608 1,829,507 |
||
| 1,834,115 |
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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WIGMORE LAWN TENNIS CLUB CIO
BALANCE SHEET
AS AT 31 DECEMBER 2024
| Notes Fixed assets Tangible assets 12 Current assets Stocks 13 Debtors 14 Cash at bank and in hand Creditors: amounts falling due within one year 16 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 17 Net assets Capital funds Endowment funds - general Income funds Unrestricted funds |
2024 £ £ 1,763,712 4,697 3,117 121,575 129,389 (69,094) 60,295 1,824,007 (12,000) 1,812,007 1,380,000 432,007 1,812,007 |
2023 £ £ 1,835,266 670 2,529 74,833 78,032 (65,183) 12,849 1,848,115 (14,000) 1,834,115 1,380,000 454,115 1,834,115 |
|---|---|---|
16 Mar 2025
The financial statements were approved by the Trustees on .........................
.............................. Mr P Hopkins Trustee
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WIGMORE LAWN TENNIS CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
Charity information
Wigmore Lawn Tennis Club CIO is a Charitable Incorporated Organisation.
1.1 Accounting convention
The financial statements have been prepared in accordance with the CIO's constitution, 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 (FRS 102) (effective 1 January 2019)". The CIO is a Public Benefit Entity as defined by FRS 102.
The CIO has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the CIO. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the CIO has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the CIO. The CIO carries an expendable endowment fund of £1.38m which represents the market value of the land transferred to the CIO on 6 November 2019 by Wigmore Lawn Tennis Club, an unincorporated members' club. Whilst the land from which the club operates could be sold, this is only possible with Charity Commission consent and provided that any purchaser continues to use the land for the operation of a tennis club.
1.4 Income
Income is recognised when the CIO is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the CIO has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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WIGMORE LAWN TENNIS CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
(Continued)
Legacies are recognised on receipt or otherwise if the CIO has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Members' subscriptions received in advance are deferred and recognised in the period to which they relate.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.5 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings 8 years straight line basis Tennis courts 8 years straight line basis on original cost prior to gift to CIO Plant and equipment 5 years straight line basis
Freehold land is not depreciated.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
The CIO has adopted the cost model in recognising its property, plant and equipment. Land with a market value of £1.38m and property including Club buildings and tennis courts with a market value of £97,077 were transferred to the CIO on 6 November 2019.
Land was valued by Messrs Tyser Greenwood, Chartered Surveyors. Club buildings and courts were valued by the CIO's Trustees with reference to their previous carrying value in the accounts of Wigmore Lawn Tennis Club.
1.6 Impairment of fixed assets
At each reporting end date, the CIO reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
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WIGMORE LAWN TENNIS CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
(Continued)
1.7 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The CIO has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the CIO's balance sheet when the CIO becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the CIO’s contractual obligations expire or are discharged or cancelled.
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WIGMORE LAWN TENNIS CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
2 Critical accounting estimates and judgements
In the application of the CIO’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Donations and legacies
| **Unrestricted ** | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Donations and gifts | 56 | 120 |
| Income from charitable activities | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Floodlight income | 4,182 | 3,411 |
| Membership subscriptions | 170,758 | 165,271 |
| 174,940 | 168,682 |
4 Income from charitable activities
5 Other trading activities
| **Unrestricted ** | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Bar income | 57,479 | 48,138 |
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WIGMORE LAWN TENNIS CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
6 Other income
| Unrestricted Unrestricted funds funds 2024 2023 £ £ Other income 2,238 1,637 7 Trading costs Unrestricted Unrestricted funds funds 2024 2023 £ £ Bar costs 41,185 30,733 41,185 30,733 8 Charitable activities Expenses Expenses 2024 2023 £ £ Depreciation and impairment 90,255 85,600 Administration costs 8,329 9,581 Court and grounds maintenance 29,107 22,938 Light and heat 15,409 15,076 General repairs and maintenance 49,594 29,177 Cost of social events 3,828 3,308 Bank and card machine charges 3,113 2,456 Website costs 1,973 2,144 Telephone and internet 929 961 Tournament and match expenses 5,647 6,363 Subscriptions and levies 1,518 1,628 Insurance 4,135 2,324 213,837 181,556 Share of governance costs (see note 9) 1,800 1,680 215,637 183,236 |
Unrestricted Unrestricted funds funds 2024 2023 £ £ Other income 2,238 1,637 7 Trading costs Unrestricted Unrestricted funds funds 2024 2023 £ £ Bar costs 41,185 30,733 41,185 30,733 8 Charitable activities Expenses Expenses 2024 2023 £ £ Depreciation and impairment 90,255 85,600 Administration costs 8,329 9,581 Court and grounds maintenance 29,107 22,938 Light and heat 15,409 15,076 General repairs and maintenance 49,594 29,177 Cost of social events 3,828 3,308 Bank and card machine charges 3,113 2,456 Website costs 1,973 2,144 Telephone and internet 929 961 Tournament and match expenses 5,647 6,363 Subscriptions and levies 1,518 1,628 Insurance 4,135 2,324 213,837 181,556 Share of governance costs (see note 9) 1,800 1,680 215,637 183,236 |
Unrestricted Unrestricted funds funds 2024 2023 £ £ Other income 2,238 1,637 7 Trading costs Unrestricted Unrestricted funds funds 2024 2023 £ £ Bar costs 41,185 30,733 41,185 30,733 8 Charitable activities Expenses Expenses 2024 2023 £ £ Depreciation and impairment 90,255 85,600 Administration costs 8,329 9,581 Court and grounds maintenance 29,107 22,938 Light and heat 15,409 15,076 General repairs and maintenance 49,594 29,177 Cost of social events 3,828 3,308 Bank and card machine charges 3,113 2,456 Website costs 1,973 2,144 Telephone and internet 929 961 Tournament and match expenses 5,647 6,363 Subscriptions and levies 1,518 1,628 Insurance 4,135 2,324 213,837 181,556 Share of governance costs (see note 9) 1,800 1,680 215,637 183,236 |
|---|---|---|
| 2024 £ 90,255 8,329 29,107 15,409 49,594 3,828 3,113 1,973 929 5,647 1,518 4,135 213,837 1,800 215,637 |
2023 £ 85,600 9,581 22,938 15,076 29,177 3,308 2,456 2,144 961 6,363 1,628 2,324 |
|
| 181,556 1,680 |
||
| 183,236 |
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WIGMORE LAWN TENNIS CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
9 Governance costs
| Accountancy and Independent Examination Analysed between Charitable activities |
2024 £ 1,800 1,800 1,800 |
2023 £ 1,680 |
|---|---|---|
| 1,680 | ||
| 1,680 |
10 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the CIO during the year.
11 Employees
The average monthly number of employees during the year was:
| 2024 | 2023 | |
|---|---|---|
| Number | Number | |
| Total | - | - |
There were no employees whose annual remuneration was more than £60,000.
12 Tangible fixed assets
| Freehold land and buildings £ Cost At 1 January 2024 2,009,137 Additions 18,700 At 31 December 2024 2,027,837 Depreciation and impairment At 1 January 2024 214,257 Depreciation charged in the year 75,948 At 31 December 2024 290,205 Carrying amount At 31 December 2024 1,737,632 At 31 December 2023 1,794,879 |
Plant and equipment £ 71,540 - 71,540 31,152 14,308 45,460 26,080 40,387 |
Total £ 2,080,677 18,700 |
|---|---|---|
| 2,099,377 | ||
| 245,409 90,256 |
||
| 335,665 | ||
| 1,763,712 | ||
| 1,835,266 |
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WIGMORE LAWN TENNIS CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
| 12 Tangible fixed assets The carrying value of land included in land and buildings comprises: Freehold 13 Stocks Bar stock 14 Debtors Amounts falling due within one year: Prepayments and accrued income 15 Loans and overdrafts LTA loan Payable within one year Payable after one year 16 Creditors: amounts falling due within one year Notes LTA loan 15 Deferred income 18 Accruals and deferred income |
(Continued) | (Continued) |
|---|---|---|
| 2024 £ 1,380,000 |
2023 £ 1,380,000 |
|
| 2024 £ 4,697 2024 £ 3,117 2024 £ 14,000 2,000 12,000 2024 £ 2,000 59,785 7,309 69,094 |
2023 £ 670 |
|
| 2023 £ 2,529 |
||
| 2023 £ 16,000 |
||
| 2,000 14,000 |
||
| 2023 £ 2,000 59,785 3,398 |
||
| 65,183 |
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WIGMORE LAWN TENNIS CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
17 Creditors: amounts falling due after more than one year
| LTA loan 18 Deferred income Arising from membership subscriptions received in advance 19 Analysis of net assets between funds Unrestricted funds Endowment funds 2024 2024 £ £ Fund balances at 31 December 2024 are represented by: Tangible assets 383,712 1,380,000 Current assets/(liabilities) 60,295 - Long term liabilities (12,000) - 432,007 1,380,000 |
2024 Note £ 15 12,000 2024 £ 59,785 Total Unrestricted funds Endowment funds 2024 2023 2023 £ £ £ 1,763,712 455,266 1,380,000 60,295 12,849 - (12,000) (14,000) - 1,812,007 454,115 1,380,000 |
2023 £ 14,000 2023 £ 59,785 Total 2023 £ 1,835,266 12,849 (14,000) 1,834,115 |
|---|---|---|
20 Related party transactions
During the period there were no related party transactions other than expenses listed below.
Trustee and members were reimbursed a total of £24,669 in respect of costs incurred on behalf of the CIO during the year.
During the year, Mark Longden (Member) was paid £7,244 (2023 - £7,970) for his work as Club Manager, Nick Eastwood (Member) was paid £2,383 (2023 - £6,284) for bar work, Seb Willis (Member) was paid £1,924 (2023 - £1,942) for bar work, Daniel Hamer (Member) was paid £186 (2023 - £nil) for bar work, Jake Freeman Bell (Member) was paid £1,321 (2023 - £nil) for bar work, Laetitia Lindsel (Member) was paid £1,121 (2023 - £nil) for bar work and Sam Hamer (Member) was paid £10,490 (2023 - £nil) for bar work.
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