The Hyde Tennis Club Limited (A Charttable Company Limited by Guarantee) Unaudited Annual Report and Financial Slatements For the Year Ended 31 August 2025 Company Number: 03413778 Charlty Regist•r•d in England and Wales Number. 1187898
The Hyde Tennis Club Limited Contents For the Year Ended 31 August 2025 Contents Reference and Administrative Details Trustees. Annual Report Independent Examinels Report Statement of Financial Activiknes Balance Sheet Notes to the Financial Statements Prepared by bert Gocrfjman LLP
The Hyde Tennis Club Limited Referen and Administrative Details For the Year Ended 31 August 2025 Truste8s and Direclors L Blackbum R Clark C Davison S Grier C Huxley D Lockhart Jorr P Thicknesse Reglstored 0ffl¢o Battens Solicitors Limited Mansion House PrinS Street Yeovil BA20 1EP Trading address The Hyde Tennis Club Walditch Bridport DT6 4LB Indep•nd•nl Examlner Joseph Doggrell FCA Bsc {Hons) Albert Goodman LLP Goodwood House Blackbrook Park Avenue Taunton Somerset TA12PX Prepared by Albert Goodman LLP
The Hyde Tennis Club Limited Trustees, Report For the Year Ended 31 August 2025 The trustees. who are also directors for the purposes of the CoMpanS Act. present their report and unaudited financial statements of the charity for the year ended 31 August 2025. The financial staternents have been prepared in accordance wrth the accounting policies set out Thi note 1 of the financial statements and cofflply wtth the charity's memorandum and articles of association, the Statement of Recommended Practice {SORP FRS 102- implemented 1 January 2019), and are in accordance with the special provision relating to small companies within Part 15 of the Companies Act 2006. Publlc ben The trustees report that the charitable activit5 described in "Ots'ectives and actlvities" and -Achievements and pertormance. are for the public benefit. The Imstees also confirm Ihat they have complied with section 17{5) of the Charities Ad 2011 to have due regard to the public benefit guidance published by the Charity Commissim. Structure. govemance and management The Hyde Tennis Club is an ndependent charity (registered number 1187898) and a company limited by guarantee (registered rKxnber 03413778). The govemiThJ document is the memorandum and artth of association dated 14 January 2020. AII business of the charity is conducted in accordano wtth ils memorandum and articles of association logether with the rules incorporated within this document. The following twstees. vtho are also directors for the purposes of company law, served during the period". L 81ackburn R Clark C Davison S Grier C Huxley (Appointed 01101r2025) D Lcckhart (Appoiiited 0210312026) JOrT H Paterson {Resigned 0110112025) P Thicknesse None of the trustees has any beneficial interest in the cornpany. All of the trustee5 are members of the company and guarantee lo conlribuie £1 in the event of liquNSalion of the company. Objoctlves and actlvltlos The objectives of the charity are". the promotion of community partTrcipation in healthy recreation by the provision of facilities foi the playing of real tennis in the South West of England and in particular intrc(lucing the game to children and young people., to consefve. preserve arKI improve for the public benefit as a building of historic interesl the real tennis court at the Hyde Tenni8 Club (Waklilch Road, WahJit¢h. Bridport. DorseL DT6 4LB); and to educate the public about the history and heritage of the building. The charity fulfils these oty'ectives by allowing the club to be accessible to the public and through the promotion of the tennis as a sport. The charity has a particular focus on the younger members. and how to encourage them into the sport, alongside keeping the court. building arKI facilliS in good order to grow the general participation in tennis. The trustees have complied with the requifements of the CharItS Act 2011 and have had due regard to the Charity Commission's public benefft guidance. Prepared by Albert Gcojman LLP
The Hyde Tennis Club Limited Trustees, Report For Ihe Year Ended 31 August 2025 Achlevements and perforniance It is now five years since the charity acquired the freehold of the court. The IDJstees continue to be properly foujssed on the obie¢tNes and have a well developed risk register to ensure that all remains well. The risks are considered under five Fyincipal headings: buikling failure.. loss of professional services., loss of membership", welfare and safety of players and visrtors (with Partular attention paid to children and vulnerable Fersons).. failure to demrMstrate public tenefft. A significant achievement during Ihe year vrds the insiallalion of a new fire deteCt)n and intruder alann system. This repr8sented a major investment in the safety and security of the listed building. and was complemented by a fomal fire risk assessment. fire safety training, and the COMption of an electrical installation condition reporL These measures represent a step change in the charity's approach lo building safety and compliance. The tnjslees also SeCud a substantialty reduced buikling insurance premium. which will benefit the charity in fulure yea. The trustees were pleased to see continued growth in membership. with membership income rising to £24,800 from £23.027 in the yior year, reflecting ongoing efforts to promote Ihe club an(J attract new members. Trial membwships were introduced during the year and proved successful, with all triallists converting to fijll membeTship. "Bring a Friend" court promotions were also held to broaden participation. The charity continued to promote the game to younger players and the wider community. in line with its objectives. Twelve juniors tried Teal tennis over the summer through a Tennis and Rackets Association intliative, and sessions were arranged with local schools including Woodroffe S¢hool and Gillingham School. The Junior Academy continued to operate. The Cheood Trophy was well attended. with visiting players commenting positivety on the condition of the club and Ihe welcome they received. Finals Day was hekl successfully in August with four finals played. and the summer party attracted around 40 members. The dub also pathipated in Dorset Architeciural Heritage Week. opening Ihe court lo the public. Ongoing maintenance of the building and grounds continued throughout the year. The grounds were malnlained to a good standard wilh regular monthly landscaping. Roof tiles were repaired and the internal walls were monitored followng eadier damp issues and found to have drEd out well. The building defibrillator was maintained. The Irustees remain committed lo Ihe building maintenance plan and are satisfied that the court is being kept in a fft and safe cOnditn for players and visitors. C Huxley was appointed as a trustee on 1 January 2025. and H Paterson stepped down on the same date. The trustees thank Mr Paterson for his corrtribution to the charity dunng his penod of service. Financial review The totsl income of the charty for Ihe year vS £35,071 {2024 - £33,810) against tctsl expenditure of £41.406 {2024- £27.362). All expenditure was in line with the key obi&tives of the charity. The charity was pleased to have increased its income to £35,071 compared to £33,810 in 2024. The increase was mainty to more donations and bank interest reived. During the year, the charlly spent £18.671 on building and grounds maintenance and £22,735 on gèneral running costs. reSu1ng in a deficit for the year of £6.335. The charty is in good financial heath., the Trustees consider that its membership related incom6 is suffiCt to fulfil its day lo day Objectives and it has sufficient reseNes to m8in18in the propety as and when required. Reserves pollcy The Trustees aim to hold sufficienl ieserves to pay for building maintenance when it is required. At the year end the charity had restricted reserves of £134.768 and Unrestrted serveS of £91,504. £3,768 of Testricted reserves and £g1.504 of unreslricled reserves are Net Current Assets so are available to b8 used to fund the future COLJrt upkeep and maintenance. The restricted reserves can be used foi Court upkeep and Mainlan only. Prepared by Ajbert Gocrtjman LLP
The Hyde Tennis Club Llmlted Trustees, Report For the Year Ended 31 August 2025 Rlsk management The trustees have eon¥idered th8 major risks to vthi¢h the charity is exposed. They have reviewed those risks and established systems and procedures to manage them approprialety. Statom•nt of Trustg0•' Responslbllttles The trustees (vtho are also dre¢tOTS of The Hyde Tennis Club Limited for the purposes of company law) are responStie for preparing the Trustees. Report (incorporating the Directors. Report) and the finan¢ial statements in accordan th appIable W and United lQngdom Accounting SlandaTds. including Financial Reporting Standard 102.. The Financial Reporting Standard applicable in the UK and Republic of [land (United Kingdom Generalty Accepled Accounting Practice). Company law requires the trustees lo wepare finanual statements for each financial year vthich give a true and fair view of Ihe state of affairs of the charitable company and of the income and expenditure, of the charitae company for that period. In weparing these ffinan(ial statetr. the trustees are r&]iMred to= select suitsble accounting policies and then appty them consistenlly: observe the methods ar)d princie$ in the Charilies SORP., make judgments accountirvJ esb'mates that are reasonable and pnjdent: state whether applicable UK Accounting Standards have be8n followed, sutyect to any material departures disclosed and explained in the financial statements. and prepare the financial statements on the going cOnM basis Un it inappropriate to presume that the charitable crAnpany *ill continue in business. The trustees are responsib for maintaining proper accounting reLx)rd5 disclose wtlh rea50nable accuracy at any tirne the financial posthon of the charitabk cornpany and enable them to ensure that the financial statements compty wth the CoMpanS Act 2006. They are a0 responsib for safeguarding the assets of the charitable company and I1 for tsking reasonable steps the preventlon and detection of fraud and other irregularities. The trustees are responsible for the Maintenan and integrity of the corwrate and financial informalion induded on the charitable ¢ompanls webstie. Legislation in the United Kingdom governing the preparation and disseminatioft of financial Statffnts may drffer from legislation in other jurisdictions. Signed by order of the trustees on L Blackbum Dlrector Prepared byAthrt Goojman LLP
The Hyde Tennis Club Limited Independent Examiners, Report to the Trustees For the Year Ended 31 August 2025 Independenl examlnors report to the Trvsto•s of The Hyde Tennls Club Llmltod I report to the charity trustees on my examination of the accounts of The Hyde Tennis Club Limited (Ihe Company") for the year ended 31 August 2025. Responsibilities and basls of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ("the 2006 Acn. Having satisfied myself that the accounts of the Company are not required lo be audited under Part 16 of the 2006 Act and are eltoible for independent examination. I report in respect of my examinalion of your charity's accounts as carried out under section 145 of the Charrties Act 2011 {"the 2011 Act"). In carrying out my examination I have followed the Directions given ty the Charty Commission under section 145(5)(b) of the 2011 Act. Independent examinefs statement I have completed my examination. I confim that no material matters have come to my attention in connection with the exafflination giving me cause to believe that in any matenal Tespect.. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act,. or 2. the accounts do nol comply with these records-. or 3. the accounts do not Comply with the accounting requiTements of sects'on 396 of the 2006 Acl other than any requirement that the accounts give a Irue and fair vievf which is not a matter considered as part of an independent examination., or 4. the accounts have not been prepared in accordan wtth the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Finan¢ial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). I have no concerns and have come across no other matters in connection wtlh the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reach d. Albert Goodman LLP Chartered Accountsnts Goodwood House Blackbrook Park Avenue Taunton Somerset TA12PX Joseph Doggrell FCA Bsc (Hons) Date.. 27fflc 202 Prepared by Albert G£#yJman LLP
The Hyde Tennis Club Limited Statement of Financial ActP4ities (including Income and Expenditure account) For the Year Ended 31 August 2025 Unros- tricted Res- tricted Total Funds Unres. lricted Res- lricted Total Funds Notes 2025 2024 Income from: Grants and donations Charitable ¥tiwties 32,315 2,756 32,315 2,756 30,1 3,249 30,561 3,249 Tolal Income 35,071 35.071 33,810 33,810 Expenditure on: Charitable aclivilEs 22.735 18,671 41. 21.831 5,531 27,362 Total expenditure 22.735 18,671 41.4( 21.831 5,531 27,362 Net Income l {expendlturel & net movement in funds for the year 12,336 (18,671) {6,335) 11.979 (5,531) 6,448 Reconciliation of funds: Total funds brought foNI 79,168 153,439 232,607 67.189 158,970 226,159 Total funds carried forward 91.504 134.768 226.272 79.168 153.439 232,607 The resuKs for the year derive from ¢tinUing activi$ and there are no gains or losses other than those shown above. The statement of financial activittes incory)orates the income and expenditure aeLount. Prepared by Albert Gocmjman LLP
The Hyde Tennis Club Limited - Company Regt5tratlon Number: 03413TI8 Balance sheet As at 31 August 2025 Notes 2026 2024 Fixed assets Tangible red assets 131,0 131.000 131,0 131,000 Current assots Deblors Cash at bank and in hand 625 102,755 2,260 104.618 103.380 106.878 Credltors Amounts falling due within one year (8.108) (5.271} Net current assets 95.272 101,607 Net assets 226.272 232,607 Funds Unrestricted fund Restricled funds 91.504 134,768 79,168 153.439 226.272 232,607 These accounts have been prepared and delwered in accordance wth the special provisions relating to small companies within Part 15 of the Companies Act 2006 arKI the Financial Reporb"ng Standard applicable in the UK and Republic of Ireland (FRS 102). For the period in queslw. the charitabte company was entitled to exempt from an audit under section 477 of the Companies Act 20C6. Tha membors havg not roquirad tho charitabla company to obtain an aL*Jit of its aeeounts for th• p&riod in quests'on in a¢¢ordan¢e with sectN?n 476 the Act. The truSteed1reeIors acknowledge their responsibilslies for complyirvJ with ihe requirements of the Companies Act 21J)6 wth respect to accounb.ng s and the preparats'on of accounts. ?7f42ozL ApFxoved and authorised by the Board on d on its behalf by: L Blackburn Director Prepad byAltert QdMan LLP
The Hyde Tennis Club Umlted Notes to the Financial StatenEnts For the Year Ended 31 August 2025 Aetounting pollcl•s General Infomiation and ba$ls of accounting The Hyde Tenni$ Club Limrted is a company lirrtited by guaranteè incorporated in the United Kingdom under the Companies ArA. Each memtw of the chartty undertakes to contr¢bute a maximum of £1 to the tharty's assets rf it should wound up while they are a member or wthin one year after they cease to be a member. The address of the registered office is grven on page 2. The natwe of charity's operations and its principal a(#fvities are set t in the Trustees Report. The financial sta1wn have been prepared urKler the historical cost convention and in accordance with the Accounting and rewling by Charities: Statement of Recommended Practice applicab lo charities preparing their accounls in accordance with the Financial Reporting Standard applicat4e in the UK and RepU1C ot Ireland (FRS 102) (effeclive 1 January 2019)- (ChaTleS SORP (FRS 1021}- The charity m6èts the definitson of public b8nefft under FRS 102. Assots and Ikqts"lities are initially recognised at historical cost or transaction value unless otherwtse ststed in tha relgvant accounting pokcy. 1.2 Income All income ts shown gross and included in the slalement of financial aCtIeS when the charity is entitled to the income and the amouni can be quantsfied with reasonable accuracy. Grants and donations in the fonn of corporate and rndivKlual donats.ons are recognised bthen theiè is evidence of ents'llement. and wlw the receipt is certain and measurable. Govemmeni granls are re¢owi5eil ur the accruals model iesulting in income being recognised on a systematic baS over the in which the related costs are incurred for which the grant is compensatyig. The income from the scheme is recognised as donalions and granl income in the statement of fina acliwty and ts.mirg drfferences presented as other debtors or deferred incorne wilhin the balan sheet. Income from gift aid is induded 7then Ihere is evidence of entitlement. and when the receipt is certain and measurable. 1.3 Expenditure Expenditure is accounted for on the awuaLq basis. Liabiiibes are recognlsed in the accounung period lo which ttw rek8te. Govemance costs coryrise am costs WNofvirvJ th8 putrAic accounlabilty of the charty and its compliance wth regulation and good practice. Support costs are showffi under the costs In furtheran ofthe Ch1e aclivities. Prepared by Altert (kndman LLP
The Hyde Tennis Club Limited Notes to the Financial Statements For the Year Ended 31 Augusl 2025 1.4 Fixed a55els Depreciation is calculated to vKite off the cost or valuation of fixed assets over their estimated useful lives at the followng rate-.- FebOld buildings Not depreciated Fixed assets are valued at Cost less depclatiOn. Items costing under £250 are not capitalised. The freehokl buildings are not depreciated on the basis the (*arity maintains a consistent level of mainlenance and repair on the asset and the trustees undertake an impaim)ent review annually. 1.5 Debtors Trade debtors and other debtors are recognised at the settlement amount due. 1.6 Cash at bank and in hand Cash at bank and in hand comprise cash on hand that is readily convertible to a known amount of cash and are subject lo insignificant risk of change in value_ 1.7 Credllors Creditors and provisions a COgnised vthere the charity has a present obligation resulting from a past event that will probably resu in the Iransfer of funds to a third party and the amount due to settle the obligation can b8 measured or estimated reliably. Creditors are recognised at their settlement amount. 1.8 Taxatlon The charity applies all income and gains for charrtable purposes and is therefore not liable to corporation tsx. 1.9 Fund accountlng General funds are unrestricted funds receivable or generated for the objects of the company without further specified purpose and are available as general funds. Designated funds are unrestricted funds eamathed by the directors for particular purposes. ReslTlCted funds are to be used for specffic purposes as laid down by the donor. Expenditure which meets this criteiion is charged to the fund. together wtth a fair allocation of management and support costs. 1.10 Donated goods and seNices The charity receives assistan in the form of donated goods and services, however il 1$ considered that the benefit to the charity is not quantifiable or measurable. These donated items are theTefore not included in the financial statements. however further reference is made to them in the Trustees Report. Prepared by Alkrt Goodman LLP 10
The Hyde Tennls Club Limited Notes to the Financial Statements For the Year Ended 31 August 2025 Trustees, remuneratlon t)uring the year. no travel expenses or subsistence was reimbur to trustees {2024: £nil). No trustees reVed wages for their services during the year (2024.. £nil). Donatlons (Indudlng grants) Unres- trlcted Total 2025 Unres- trf¢ted Total 2024 trfcted trl¢ted Gift aid Memberships Junior Academy Donations '.Other Court Hire 4,681 24.800 313 21 4.681 24.800 313 21 2.500 4,681 23.027 333 20 4,681 23.027 333 20 2,500 32,315 32.315 30,561 30,561 Income from charitablo activities Unres- trl¢ted Total 2025 Unres- trl¢ted Res- trlcted Total 2024 trl¢tsd Bank interest reiVed 2,756 2.756 3.249 3,249 2,7 2,756 3,249 3,249 Prepared by Abert Goodman LLP 11
Tha Hyde Tennis Club Llmited Notes to the Financial Statements For the Year Ended 31 August 2025 Charitable activltlès expenditure Unres- trlcted Total 2026 Unres- tricted Res- trlcted Total 2024 trlcted bl Activities Tennis professionals Member events Lighl. Heat, Water Tennis and Rackets Assoc. Repairs and sundries Landscaping Court and equipment Costs Cleaning Contribution Telephone and Intemet Alarm System Bank charges Building Repairs and Maintenance Waste collection DOE Donation in Junior Academy Payments 355 159 10.511 190 355 159 10.511 190 509 895 895 7.901 182 209 7.Sl1 182 209 5,040 3,132 2,352 333 316 547 491 5,040 4,224 1,905 348 817 4.224 1,905 3.132 2,352 333 316 547 817 18,671 18.671 491 257 96 257 247 247 31x1 20.055 18.671 38,726 16.114 5,531 21,645 Governance ex nditure Legal and Professi31 Insurance 354 2.326 354 2,326 1544) 6,261 (5441 6,261 2,680 2.680 5.717 5,717 22.735 18,671 41.4(6 21,831 5,531 27.362 Piepared by Albert Goodman LLP 12
The Hyde Tennis Club Limited Notes to the Financial Statements For the Year Ended 31 August 2025 Flxed assèts Property Improvements Total Cost As at 1 September 2024 Additions Disposals 131.000 131,000 As al 31 August 2025 131,000 131,000 Depre¢latlon A5 at 1 Septernber 2024 Charge for Year Disposals As at 31 August 2025 Net book value As at 31 August 2025 131,000 131,IXIO As at 31 August 2024 131.000 131.000 Debtors 2025 2024 Other debtors 625 2,260 625 2,260 Prepared by Alberi Goc*Jman LLP 13
The Hyde Tennis Club Limited Notes to the Financial Statements For the Year Ended 31 August 2025 Creditors - amounls duo In loss than one year 2025 2024 Accruals and deferred income 8,108 5,271 8,108 5.271 Statemenl of funds Balance asat 01.09.24 Balance asat 31.08.25 Income Expendlture Transfers Restrlcted funds Court purchase and maintenance 153,439 (18.6711 134,768 Total restricted funds 153.439 (18,671> 134,768 Unrestrlcted funds General 79,168 35.071 (22.735) 91,504 Total funds 232.607 35.071 (41.406) 226,272 Statement of funds - 2024 Balance asat Balance asat 31.08.24 01.09.23 Income Expendlture Transfers Restrlcted funds Court purchase and maintenance 158.970 {5.531) 153.439 Totsl restrlcted funds 158.970 {5.531) 153,439 Unrestrlcted funds General 67.189 33.810 121,831) 79.168 Total funds 226.159 33.810 127,362) 232,607 Restricted funds include donations received towards a court purchase and future court upkeep and maintenance. Once the charity has acquired the new facilities, depreciation will be allocated against the restricted fund. Prepared by Albert Goodman LLP 14
The Hyde Tennis Club Limited Notes to the Financial Statements For the Year Ended 31 August 2025 10 Analysls of not assets between funds Unres- Res- trlcted trlcted Unres- trlcted Res- trfcted 2025 2024 Fixed assets Net Current assets 131,000 131,000 3.768 95.272 79.168 131,000 22.439 131,000 101.607 91.504 Total funds 91.504 134,768 226,272 79.168 153,439 232,607 11 Company limited by guarantse The company was incorporated as a company limited by guarantee and has no share capital. The guarantee to the company is £1 fflember on the winding up of the company. At 31 August 2025 the company had seven members and the total amount guaranteed is therefore £1. Prepared by Abert Gocrfjman LLP 15