**Charity registration number 1185220**
## **SUTTON TENNIS & SQUASH CLUB**
## **CONSOLIDATED ANNUAL REPORT**
**AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
1
## **SUTTON TENNIS & SQUASH CLUB**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** P M Ward A Jennings T J Davies (resigned 31 March 2025) S M Lewis J Jones-Smythe **Charity Number** 1185220 **Registered Office** 19 Devonshire Road Sutton Surrey SM2 5HH **Independent examiner** Hybrid Premium Limited Chartered Certified Accountants 110 Newbury Gardens Epsom KT19 0PD
2
## **SUTTON TENNIS & SQUASH CLUB CIO**
## **CONTENTS**
||Page|
|---|---|
|**Trustee’s report**|4 – 6|
|**Statement of Trustees’ responsibilities**|7|
|**Independent Examiner’s report**|8|
|**Statement of Profit and Loss**|9|
|**Balance Sheet**|10|
|**Notes to the financial statements**|11 – 16|
3
## **SUTTON TENNIS & SQUASH CLUB**
# **TRUSTEES’ REPORT ON CONSOLIDATED ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
The Trustees present their annual report and financial statements for the year ended 31 March 2025 on the consolidated accounts and activities of the Club.
## **Objectives and Charitable Activities**
The promotion of community participation in healthy recreation in particular, by the provision of facilities for the playing of racquet sports including tennis, squash and racketball.
The Inclusivity Manager role continued to have primary responsibility for overseeing delivery of all programmes, which are for the benefit of non-core members which this year was enhanced through participation of our squash coach in these programmes, in particular for providing free racketball sessions twice a week for those over 65. These courses are delivered at a discount to our full membership rates. This allows STSC to provide access to a section of the public who would otherwise be unable to access facilities at the club either for financial and / or disability reasons. We spent £8857 on the tennis inclusivity activities (2024: £6,234) against which we received specific grants of £1520 (2024: grants of £600). We spent £8,435 of the lottery fund grant we received for the over 65 racketball sessions.
All Trustees are aware of the guidance issued by The Charity Commission with regard to Public Benefit and adhered to the guidance throughout the year.
During the period, we have continued to look to expand the footprint of users of the club to all abilities and age groups.
With 17 school / college relationships, the mix of schools covers the full spectrum of academic and physical abilities from grammar schools to others with a high concentration of SEN students, ensuring we make the facilities available across the whole community.
For adults, we continue to deliver programmes for the able and less able bodied, such as disability, walking, mental health and well-being programmes.
The planning and scheduling of these programmes allows us to fill court usage during weekdays and early evenings which tend to be off peak periods for our core membership.
To deliver on our policy to make facilities available to the full cross section of abilities in our community, requires us to continue to make a financial contribution into our Inclusivity Programmes, which we remain committed to.
Surplus funds generated each year from our members are being invested back into the fabric of the club to maintain facilities and increase our court space capacity.
We have a strong ethic of encouraging our members to be contributors of their time as volunteers, alongside being active playing members of the club. This includes all our Trustees, Management Committee members and event organisers.
4
## **Structure, governance and management**
During the year, there were 5 Trustees who oversaw the functioning of the club. Tim Davies stood down as a Trustee on 31 March 2025 having been a Trustee since the Charity was incorporated and we were very grateful for his service during this formative period for the Charity.
Of the remaining 4 Trustees, 2 currently serve on the Management Committee. This provides a balance between independent oversight of the Management Committee, alongside continuity with the Management Committee.
The Management Committee meets formally on a regular basis, usually every month. The Trustees are kept briefed throughout the year on all relevant matters and through reserved powers have control over the Management Committee contracting and expenditure decisions above an agreed delegated threshold.
Specifically STSC has the charity entity and a wholly owned trading subsidiary, STSC Trading Ltd, through which relevant transactions occur.
Policies and the Risk Register are reviewed on a regular basis to ensure they remain current. These are maintained “on line” for Trustees to review at any time and formally circulated to Trustees periodically.
## **Finances**
The profitability of the Club has been materially strengthened during the year with the profitability of the bar, catering and social activities being run far more successfully with trading net income raised to £34,835 compared to a loss of £1,966 last year. In addition, the flat was let out with total rental income generated of £22,464 (2024: £8,169) and a new contract agreed with our tennis coaching team resulting in approximately an additional £8,000 of income for the Club. Membership was steadily increased from about 810 to about 880 members in total and resulting in a 9% increase in membership income.
In addition, there has been a need to significantly improve the quality and quantity of maintenance work done on improving and maintaining the fabric of the Club with about £70,000 spent on our buildings, grounds and courts. Thus, the additional income generated has been ploughed back into the Club itself, improving the amenities available to our members.
The net result is that, before depreciation, the Club generated a healthy £37,636 surplus compared to only a surplus of £833 last year.
## **Improvements**
During the current year the Club has spent £120,000 on major additions. These have included significant relaying Tennis Courts 4-6 with the successful porous acrylic surface, a new floor was laid on Squash Court 1 and new LED floodlights have been installed on all 9 tennis courts. These major improvements were in addition to the many modest but important refurbishment works around the Club funded through our maintenance work as mentioned above. We have therefore continued to materially improve the facilities at our club.
## **Promissory Notes** .
Having spent almost £200,000 on improvements this could not have been achieved from our existing resources alone. The decision was taken to raise £40,000 from Members to enable
5
us to make all these improvements. This £40,000 of Promissory notes was fully subscribed with the notes being repayable in September 2027.
## **Future Developments**
With the significantly improved profitability the Trustees and the Management Committee are committed to keep investing the income generated in improving the Club and its Buildings, Courts and Grounds. During the current year we have already refurbished the squash court gallery, upgraded the gas supply to the Club, improved the security and upgraded the fire detection system. A great deal of redecoration and improvement to the bar area has been carried out. Work will continue throughout the remainder of the year.
Signed on behalf of the Trustees
Peter M Ward
Approved by the Trustees on 2nd December 2025
6
## **SUTTON TENNIS & SQUASH CLUB**
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025**
The trustees, for the purpose of charity 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).
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently.
- observe the methods and principles in the Charities SORP.
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with those required by the Charity Commission. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
These accounts were presented and approved at the AGM of the Club.
7
# **CHARTERED CERTIFIED ACCOUNTANTS’ REPORT**
# **TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED CONSOLIDATED ACCOUNTS OF:**
# **SUTTON TENNIS AND SQUASH CLUB CIO**
## **FOR THE YEAR ENDED 31 MARCH 2025**
I report to the trustees on my examination of the consolidated accounts of the above charity ('the Trust") for the year ended 31/03/2025.
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act").
I report in respect of my examination of the Trust's accounts 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 Commission under section 145(5)(b) of the Act.
I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination other than that disclosed below which gives me cause to believe that in, any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Joanne Rowland
Hybrid Premium
Chartered Certified Accountants
8
## **SUTTON TENNIS & SQUASH CLUB CIO**
## **CONSOLIDATED STATEMENT OF PROFIT AND LOSS FOR THE YEAR ENDED 31 MARCH 2025**
|**CONSOLIDATED PROFIT AND LOSS**
**For the year ended 31st March:**
**2025**
**INCOME:**
**NOTE**
**£**
Membership Subscriptions
Donations and Grants (including Gift Aid)
Tennis and Squash Court booking and guest fees
**3**
Net profit/(loss) from bar, catering and social activities
**4**
Other Income including Bristish Tour less expenses
**5**
**TOTAL INCOME (net of trading expenses):**
**EXPENSES:**
Maintenance of Courts, Buildings and Grounds
**7**
84,103
Light and Heat
35,622
Tennis and squash related expenses
24,094
Administration, professional and other expenses
**8**
35,796
**TOTAL NON TRADING EXPENSES**|**CONSOLIDATED PROFIT AND LOSS**
**For the year ended 31st March:**
**2025**
**INCOME:**
**NOTE**
**£**
Membership Subscriptions
Donations and Grants (including Gift Aid)
Tennis and Squash Court booking and guest fees
**3**
Net profit/(loss) from bar, catering and social activities
**4**
Other Income including Bristish Tour less expenses
**5**
**TOTAL INCOME (net of trading expenses):**
**EXPENSES:**
Maintenance of Courts, Buildings and Grounds
**7**
84,103
Light and Heat
35,622
Tennis and squash related expenses
24,094
Administration, professional and other expenses
**8**
35,796
**TOTAL NON TRADING EXPENSES**|**2025**
**2024**
**£**
**£**
118,886
2,559
32,303
34,835
27,978
216,560
74,494
25,508
24,451
34,051
179,615|**2024**
**£**
109,504
5,960
23,580
(1,966)
22,261|
|---|---|---|---|
||||159,338
158,505|
|||||
|**NET INCOME BEFORE DEPRECIATION**||36,946|833|
|Depreciation of fixed assets for year
**9**
Loss of disposal of fixed assets
**9**
**NET PROFIT/(LOSS) AFTER DEPRECIATION**
**EXTRAORDINARY ITEMS**
Sale of future income from lease of telephone mast
less associated legal expenses
TOTAL INCOME/LOSS AFTER EXTRORDINARY ITEMS:
RETAINED EARNINGS BROUGHT FORWARD:
RETAINED EARNINGS carried FORWARD:
**RESTRICTED FUNDS:**
Lottery Grant for Over 65s Racketball (brought forward)
Amount of grant utilsed during year:
**RESTRICTED FUNDS CARRIED FORWARD**||31,584
3,421
1,941
-
1,941
93,580
95,521
18,110
8,435
9,675|20,092
-|
||||(19,259)
91,237|
||||71,978
21,602|
||||93,580|
||||18,110
-|
||||18,110|
|||||
9
## **SUTTON TENNIS & SQUASH CLUB CIO**
## **CONSOLIDATED BALANCE SHEET**
## **AS AT 31 MARCH 2025**
## **_________________________________________________________**
|**CONSOLIDATED Balance Sheet**|**CONSOLIDATED Balance Sheet**|**CONSOLIDATED Balance Sheet**|
|---|---|---|
|**Note**|**2025**
|**2025**
**2024**
**2024**
|
|**FIXED ASSETS (less depreciation):**
Builings and Courts
**12**
Fitures and Fittings
**12**
**Total Fixed Assets (less Deprciation)**
**Investments**
**13**
**Current Assets**
Cash at Bank and in hand
Bar and Catering Stock
Debtors
**14**
Prepayments
**Current Liabilities**
Accounts payable
**15**
Income in advance
Loan payable in under one year
**Net Current Assets**
Loans falling due after one year
**16**
Promissory Notes 2027
**NET ASSETS as at 31 March 2025**
**RESERVES:**
**17**
Capital Fund
Development Fund
Retained Earnings
Restricted Funds
**TOTAL RESERVES as at 31 March 2025**|**£**
51,533
5,547
4,135
3,614|**£**
**£**
**£**
175,311
95,849
22,610
17,761
197,921
113,610
1,300
1,300
111,133
6,483
4,816
2,842
125,275
19,244
1,034
4,000
24,278
46,192
100,997
3,564
7,564
40,000
-
201,849
208,343
83,328
83,328
13,325
13,325
95,521
93,580
9,675
18,110
201,849
208,343|
||64,829
14,637
-
4,000||
||18,637||
The financial statements were approved by the Trustees on 2[nd] December 2025 P M Ward
**Chair of Trustees**
10
## **SUTTON TENNIS & SQUASH CLUB CIO**
## **NOTES TO THE CONSOLIDATED ACCOUNTS**
## **AS AT 31 MARCH 2025**
## **_________________________________________________________**
## **1 ACCOUNTING POLICIES:**
## **1 Statutory Information**
Sutton Tennis and Squash Club CIO is a Charity constituted as a Charitable Incorporated Organisation, registered as a charity in England and Wales, charity registration number 1185220 . The registered office is 19, Devonshire Road, Sutton Surrey SM2 5HH, United Kingdom.
## **Basis of preparation of accounts**
For the year ended 31 March 2025 the 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 company to obtain an audit in accordance with section 476 of the Companies ACT 2006.
The directors acknowledge their responsibility 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 micro-entity provisions of the Companies Act 2006 and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime.
## **2 Accounting Policies**
## **2.1 Accounting convention**
The financial statements have been prepared in accordance with the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 Trust has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
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.
## **2.2 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
11
.
## **SUTTON TENNIS & SQUASH CLUB CIO**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) AS AT 31 MARCH 2025**
## **2.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives
.
## **2.4 Restricted Funds**
Restricted funds are only available for use by the CIO to the purpose for which they were granted to the CIO.
## **2.5 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 Trust 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.
## **2.6 Membership subscriptions**
Membership subscriptions are accounted for as income when they are received. The majority of subscriptions are paid monthly although some are paid for annual membership.
## **2.7 Expenditure**
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.
## **2.8 Fixed asset - depreciation**
Depreciation is provided over the expected useful life of the assets which is generally ten years apart from some bar and other fixtures where the life is five years.
12
## **SUTTON TENNIS & SQUASH CLUB CIO**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) AS AT 31 MARCH 2025**
## **2.9 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.
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.
## **2.10 Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
|**3**
**Gross Income**
**Unrestricted**
**Funds**
**2025**
**2025**
**2024**
£
£
£
Income from memberships
118,886
Donations (including gift aid)
2,559
Tennis Court and Floodlight fees
25,915
17,773
Squash Court fees
6,388
32,303
5,806
Bar and Catering Takings
147,743
Social event income
29,236
Rental Income
22,464
8,169
21,072
28,769
Other income
-
2,477
y
fees and other income
**NOTES TO ACCOUNTS - P&L ITEMS**|**3**
**Gross Income**
**Unrestricted**
**Funds**
**2025**
**2025**
**2024**
£
£
£
Income from memberships
118,886
Donations (including gift aid)
2,559
Tennis Court and Floodlight fees
25,915
17,773
Squash Court fees
6,388
32,303
5,806
Bar and Catering Takings
147,743
Social event income
29,236
Rental Income
22,464
8,169
21,072
28,769
Other income
-
2,477
y
fees and other income
**NOTES TO ACCOUNTS - P&L ITEMS**|**3**
**Gross Income**
**Unrestricted**
**Funds**
**2025**
**2025**
**2024**
£
£
£
Income from memberships
118,886
Donations (including gift aid)
2,559
Tennis Court and Floodlight fees
25,915
17,773
Squash Court fees
6,388
32,303
5,806
Bar and Catering Takings
147,743
Social event income
29,236
Rental Income
22,464
8,169
21,072
28,769
Other income
-
2,477
y
fees and other income
**NOTES TO ACCOUNTS - P&L ITEMS**|**3**
**Gross Income**
**Unrestricted**
**Funds**
**2025**
**2025**
**2024**
£
£
£
Income from memberships
118,886
Donations (including gift aid)
2,559
Tennis Court and Floodlight fees
25,915
17,773
Squash Court fees
6,388
32,303
5,806
Bar and Catering Takings
147,743
Social event income
29,236
Rental Income
22,464
8,169
21,072
28,769
Other income
-
2,477
y
fees and other income
**NOTES TO ACCOUNTS - P&L ITEMS**|**Unrestricted**
**Funds**
**2024**
£
109,504
5,960
23,580
136,299
28,728|
|---|---|---|---|---|
||22,464
21,072
-||8,169
28,769
2,477||
|Interest income|503||223||
|Gross Income:
4
**Trading Results :**
Bar and Catering Takings
Bar and Food Purchases
Wages
Net loss on bar and catering
Goss Income
Expenses
Net profit on social events|**2025**
147,743
65,103
67,623|44,038
374,765
**2025**
**£**
15,016
19,818
34,835|**2024**
136,299
77,248
75,573|37,160|
|||||341,231|
|||||**2024**
**£**
16,521
-
14,555|
||29,236
9,418||28,728
14,173||
||||||
|||||1,966
-|
13
## **SUTTON TENNIS & SQUASH CLUB CIO**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) AS AT 31 MARCH 2025**
|**5**
**British Tour and other income**
Sponsorhip, Entry Fees and other income
Expenses of British Tour
Net profit on BT Tour
Rental Income
Interest and other income
**6**
**Charitable Activities**
Inclusiveness Training
Less; Specific Inclusiveness grants received
Net cost of Inclusiveness
**7**
**Maintenance Costs**
Buildings
Grounds
Tennis Courts
Squash Courts
Cleaning
**8**
**Administrative, Proffessioanl and other expenses**
Telephone and internet
Bank charges
Software and IT
Accounting, and bookeeping
Audit fees for STSC Trading and CIO
Other legal and Professional
Hire of plant and machinery
Insurance
Rates etc
Sundry Expenses
**TOTAL**
**9**
**Depreciation**
The operating profit is stated after charging:
Depreciation of owned assets
Loss on disposal of fixed assets:
Trial LED lights for Courts 1-3 , Lawn and other|**2025**
**£**
17,960
16,060
1,900
22,464
3,614
27,978
**2025**
**£**
8,857
1,520
7,337
**2025**
**£**
33,160
26,955
7,640
689
15,659
84,103
**2025**
**£**
5,852
497
6,368
1,890
2,640
3,886
6,058
4,872
491
3,242
35,796
**2025**
**£**
31,584
3,421|**2024**
**£**
28,769
17,377|
|---|---|---|
|||11,391
8,169
2,701|
|||22,261|
|||**2024**
**£**
6,243
600|
|||5,643|
|||**2024**
**£**
27,065
13,238
16,727
842
16,622|
|||74,494|
|||**2024**
**£**
4,094
631
7,340
1,877
2,400
2,977
4,208
2,941
3,320
4,263|
|||34,051|
|||**2024**
**£**
20,560|
|||0|
||||
14
## **SUTTON TENNIS & SQUASH CLUB CIO**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED)**
## **AS AT 31 MARCH 2025**
|**10**
**Taxation**
No liability to UK corporation tax arose on the activities of the charity for the year ended
31st March 2025 nor for the year ended 31st March 2024.
**11**
**Employees**
**2025**
**2024**
**Number**
**Number**
The average monthly number of employees
during the year
6
6
**12**
**Tangible Fixed Assets**
**Courts and Buildings**
**Fixtures and fittings**
**COST:**
**£**
**£**
At 1st April 2024
213,238
47,424
Additions
109,919
9,405
Assets written off (fully depreciated)
5,790
At 31 March 2025
317,359
56,830
**DEPRECIATION:**
At 1st April 2024
117,389
29,663
Depreciation of Assets written off
2,368
-
Charge for the year:
27,027
4,556
As at 31st March 2025
142,048
34,219|**10**
**Taxation**
No liability to UK corporation tax arose on the activities of the charity for the year ended
31st March 2025 nor for the year ended 31st March 2024.
**11**
**Employees**
**2025**
**2024**
**Number**
**Number**
The average monthly number of employees
during the year
6
6
**12**
**Tangible Fixed Assets**
**Courts and Buildings**
**Fixtures and fittings**
**COST:**
**£**
**£**
At 1st April 2024
213,238
47,424
Additions
109,919
9,405
Assets written off (fully depreciated)
5,790
At 31 March 2025
317,359
56,830
**DEPRECIATION:**
At 1st April 2024
117,389
29,663
Depreciation of Assets written off
2,368
-
Charge for the year:
27,027
4,556
As at 31st March 2025
142,048
34,219|
|---|---|
|Loss on write off of fixed assets|3,421|
|**NET BOOK VALUE:**
As at 31st March 2025
As at 31st March 2024
**13**
**Investment**
Cost of land on which Club is located including the buyout
of long term lease.|175,311
22,610
95,849
17,761
**2025**
**2024**
**£**
**£**
1300
1,300|
15
## **SUTTON TENNIS & SQUASH CLUB CIO**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED)**
## **AS AT 31 MARCH 2025**
|**14**
**15**
**16**
**17**|**Debtors;**
Amount falling due within one year:
Doantion proposed from Devonshire Social Club
Debtors
**Creditors:**
Accurals and Accounts Payable
PAYE/NI and VAT
**Creditors over one year:**
Amounts falling due after more than one year
**Total Creditors: amounts falling due after more than one year**
**Capital and Reserves**
Capital Fund
Current Year Earnings
Development Fund
Retained Earnings
Restricted Reserves (O'65s Racketball Grant
**Total Capital and Reserves**
> 1 year - LTA Loan (Artificial Clay Courts) Rec'd Jan 2016
> 1 year - Tennis Surrey Loan (Top Terrace: Rec'd March
~~2017)~~|**2025**
**2024**
**£**
**£**
2,000
3,000
2,135
1,816
4,135
4,816
**2025**
**2024**
**£**
**£**
12,042
15,903
2,594
3,340
14,637
19,244
**2025**
**2024**
**£**
**£**
2,564
4,564
1,000
3,000
3,564
7,564
**2025**
**2024**
**£**
**£**
83,328
83,328
1,941
71,978
13,325
13,325
93,579
21,602
9,675
18,110
201,849
208,343|
|---|---|---|
**18 Related Party Transactions**
There were no relatede party transactions during the current year to 31 March 2025
16