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2025-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

HAMPSHIRE & ISLE OF WIGHT TENNIS

(Charitable Incorporated Organisation)

CHARITY REGISTRATION No: 1204620

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester PO20 7EG

1

HAMPSHIRE & ISLE OF WIGHT TENNIS

(Charitable Incorporated Organisation)

CONTENTS

Page 3 Legal and Administrative Information
Pages 4 - 6 Trustees' Report
Pages 7 Independent Examiner's Report to the Trustees
Page 8 Statement of Financial Activities
Page 9 Balance Sheet
Pages 10 - 13 Notes to the Financial Statements

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HAMPSHIRE & ISLE OF WIGHT TENNIS

(Charitable Incorporated Organisation)

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER

1204620

DATE OF REGISTRATION 7th September 2023 START OF FINANCIAL YEAR 1st January 2025 END OF FINANCIAL YEAR 31st December 2025 TRUSTEES AS AT 31ST DECEMBER 2025 Lois Nash Chair Jane Timmis-Dow Deputy Chair Roger Castle Treasurer Robin Thompson Pauline Udal resigned 2025 Richard Marston Michael Isaacs Mat Johnstone Stuart Lamb David Fothergill Joanne Dallas appointed 20 Nov 25 Kam Mak appointed 10 May 25 LEGAL STATUS Charitable Incorporated Organisation (association model)

GOVERNING INSTRUMENT Constitution

OBJECTS The object of Hampshire & IOW Tennis is to promote community participation in healthy recreation in particular, but not exclusively, through the development, promotion and support of tennis and padel in the County of Hampshire and Isle of Wight, and is for the benefit of the inhabitants of the County.

CORRESPONDENCE ADDRESS c/o David Lloyd Frogmore Lane Southampton SO16 0XS PRIMARY BANKERS Lloyds Bank PLC Registered Office: 25 Gresham Street London EC2V 7HN

INDEPENDENT EXAMINER

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester PO20 7EG

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HAMPSHIRE & ISLE OF WIGHT TENNIS

(Charitable Incorporated Organisation)

TRUSTEES REPORT

FOR THE YEAR ENDED 31ST DECEMBER 2025

The Trustees present their annual report and the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 2015 "Accounting and Reporting by Charities" in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, 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 published in October 2020.

Objectives and activities

Hampshire & Isle Of Wight Tennis was registered as a Charitable Incorporated Organisation (CIO) in September 2023. The Equity Funds brought forward were transferred from Hampshire & IOW LTA (unincorporated association)

The Objects for which the Charity is established:

The object of Hampshire & IOW Tennis is to promote community participation in healthy recreation in particular, but not exclusively, through the development, promotion and support of tennis and padel in the County of Hampshire and Isle of Wight, and is for the benefit of the inhabitants of the County.

By engaging with the whole community within Hampshire & IOW, including venues such as tennis clubs, leisure centres, community centres and schools, as well as stakeholders such as volunteers, players, coaches, officials, parents and teachers, Hampshire & IOW Tennis offers opportunities to a wide spectrum of local people. Activities focus on elements such as: charitable projects targeted in areas of economic and social deprivation; disability projects, including regular weekly sessions and community outreach; and taster sessions to help people try the sport of tennis.

Main achievements in period to 31st December 2025

Hampshire & IOW Tennis is currently delivering its 3-year strategic plan, which runs from 2025 to 2027. Significant progress is being made in the areas of participation, volunteering, governance and inclusion:

• the number of tennis and padel venues who were members of Hampshire & IOW Tennis increased by 10% to 125 • the number of accredited coaches in Hampshire & IOW increased by 21% from 212 to 257

• 2 new Trustees were appointed during 2025 • 11 venues delivered sessions as part of a county-wide disability programme. This is a decrease on 2024, however, in 2026 an Inclusive Activity Manager will be appointed to drive this activity forward.

The wider picture of people playing tennis in Hampshire & IOW is encouraging, with 91,838 adults now playing monthly (2024 - 84,850). There are also 15,244 children playing weekly (2024 - 14,805).

A key achievement of 2025 was the establishment of dedicated coach mentoring schemes for both new and experienced coaches. It is hoped that this will aid retention of the coaching workforce in Hampshire & IOW. A number of coach bursaries were also awarded to 11 individuals.

In late 2025, a new long-term project was launched to establish Walking Tennis within tennis venues in Hampshire & IOW. This alternative version of tennis is highly inclusive and accessible.

2025 also saw the development of formal competition, inclusion and performance plans.

Structure, Governance and Management

Trustees are elected by the members at general meetings, however, they are welcome to apply at any time of the year and can be co-opted by the existing trustees. There is an open recruitment process, with the role publicly advertised on the Hampshire & IOW Tennis website. At all relevant events, the opportunity to volunteer with Hampshire & IOW Tennis is highlighted.

There are no bodies that are entitled to appoint trustees.

4

HAMPSHIRE & ISLE OF WIGHT TENNIS

(Charitable Incorporated Organisation)

TRUSTEES REPORT Continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

Structure, Governance and Management - Continued

All new trustees receive a full induction, with training provided in the areas of:

All trustees receive copies of the charity’s constitution, an organigram, a background description, and a glossary of common terms / acronyms. Meeting are also arranged with all paid staff.

Part of the induction is held in-person, part is completed via online module, and part is held via video meeting.

Hampshire & IOW Tennis operates the following structure:

Hampshire & IOW Tennis is itself a Member Organisation of the LTA.

Grant Making

Grants are made to organisations that can develop projects providing a public benefit, for example:

Recipients of grant funding generally need to be either an LTA-Registered tennis venue or an LTA-Accredited tennis coach, ensuring that they are safe to practice.

Finance Overview - 2025

Overall, the total Income in 2025 was £218,453 and the total expenditure was £265,946,ending with a deficit of £47,493.This amount was added to the funds brought forward 2025,making the closing funds carried forward for 2024 £199,983.

Reserves Policy

Hampshire & IOW Tennis has a formal Reserves Policy, which is reviewed and approved annually. In consultation with the national governing body of tennis, as well as other charitable organisations similar to Hampshire & IOW Tennis, a policy of holding a maximum of two years’ full operating costs has been adopted. This prudence is due to the risk experienced during 2020/21, when the global pandemic resulted in the cessation of all sporting activity, and led to the cancellation of the Championships at Wimbledon. Although the All England Lawn Tennis Club had an insurance policy against this at that time, it does not for the future, meaning that a similar shock would lead to a major drop in income for the tennis family. It is therefore prudent to ensure that operations can continue, should such an incident recur.

Risk

Hampshire & IOW Tennis maintains an ongoing risk register, which is reviewed at every board meeting. Given that there are two major sources of income for the charity, the principal risks are:

However, neither of these are viewed as being likely, and all possible steps are being taken to ensure that the income sources remain stable and secure.

5

HAMPSHIRE & ISLE OF WIGHT TENNIS

(Charitable Incorporated Organisation)

TRUSTEES REPORT Continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

Trustees' Responsibilities

The Charities Act 2011 require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CIO and of the surplus of the CIO for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the CIO. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on : 20 March 2026

Signed on their behalf by:

Name : Roger Castle - Treasurer

6

HAMPSHIRE & ISLE OF WIGHT TENNIS

(Charitable Incorporated Organisation)

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the Trustees on my examination of the accounts of the above Charitable Incorporated Organisation ("the CIO") for the year ended 31 December 2025.

As the CIO's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

Responsibilities and basis of report

I report in respect of my examination of Hampshire & Isle of Wight Tennis 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.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Signed :

Date : 24.3.26

K Gomes FCIE MAAT Independent Examiners Ltd The Grain Store, Hills Barns Appledram Lane South, Chichester PO20 7EG

7

HAMPSHIRE & ISLE OF WIGHT TENNIS

(Charitable Incorporated Organisation)

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER 2025

Notes
INCOMING RESOURCES
Incoming Resources from Generated Funds
Donations & Legacies
3a
Charitable Activities
3b
Investment Income
3c
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Costs of Generating Funds
Charitable Activities
4a
TOTAL RESOURCES EXPENDED
NET INCOMING (OUTGOING) RESOURCES
TOTAL FUNDS CARRIED FORWARD 2025
Total Funds Brought Forward		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2025
2024
£
£
£
£
97,706
-
97,706
166,302
25,652
87,665
113,317
104,685
7,430
-
7,430
4,505
130,788
87,665
218,453
275,492
178,281
87,665
265,946
230,654
178,281
87,665
265,946
230,654
(47,493)
-
(47,493)
44,838
247,476
-
247,476
202,638
199,983
-
199,983
247,476

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 10 to 13 form part of these financial statements.

8

HAMPSHIRE & ISLE OF WIGHT TENNIS

(Charitable Incorporated Organisation)

Registration Number 1204620

BALANCE SHEET

AS AT 31ST DECEMBER 2025

Note
Fixed Assets
Tangible Assets
2
Total Fixed Assets
Current Assets
Debtors & Prepayments
7
Cash at Bank and in Hand
6
Total Current Assets
8
NET CURRENT ASSETS
TOTAL ASSETSless current liabilities
9
NET ASSETS
Funds of the Charity
General Funds
Restricted Funds
5
Total Funds
Creditors:amounts falling
due in more than one year
Creditors: amounts falling due within one
year		 31-Dec-25
31-Dec-24
Total
Total
£
£
-
-
-
-
-
6,880
202,273
262,928
202,273
269,807
2,290
22,331
199,983
247,476
199,983
247,476
-
-
199,983
247,476
199,983
247,476
-
-
199,983
247,476

The financial statements were approved , authorised and signed on their behalf by:

Approved on : 20.3.26

Signed on their behalf by Trustee :

Printed Name: Roger Castle - Treasurer

9

HAMPSHIRE & ISLE OF WIGHT TENNIS

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

1. ACCOUNTING POLICIES

Basis of Preparation & Assessment of Going Concern

Basis of Preparation

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

Incoming Resources

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

▪ the charity becomes entitled to the resources;

▪ the trustees are virtually certain they will receive the resources; and

▪ the monetary value can be measured with sufficient reliability

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services has been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Volunteer Help

The value of any voluntary help received is not included in the accounts.

Investment Income

This is included in the accounts when receivable.

Investment Gains and Losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

10

HAMPSHIRE & ISLE OF WIGHT TENNIS

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025

1. ACCOUNTING POLICIES (continued)

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters.

Grants with Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants Payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Support Costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, e.g. allocating property costs by floor areas, or per capital employed, staff costs by the time spent and other costs by their usage.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.

Pensions

Pension contributions are charged to the Statement of Financial Activities as they become payable.

Unrestricted Funds

These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.

Restricted Funds

These funds are where the donor has specified a purpose for the donation made. These restrictions arise as a result of things like grant funding for specific purposes, donation appeals for specific capital works projects.

Designated Funds

These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.

Fixed Assets

Fixed Assets are capitalised if they can be used for more than one year and cost at least £2,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Land & Buildings

Land and Buildings are initially valued and included within the accounts subsequently measured at cost or valuation, net of depreciation.

Depreciation Expense

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 2% Straight Line Fixtures & Fittings Over 4 years

2. TANGIBLE FIXED ASSETS

The charity do not hold any assets at this time.

11

HAMPSHIRE & ISLE OF WIGHT TENNIS

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31ST DECEMBER 2025

3. INCOMING RESOURCES

Note
a) Donations & Legacies
Donations, Sponsorship
Other Income
b) Charitable Activities
Coaching
Grants
7
c) Investment Income
Interest Received
4.RESOURCES EXPENDED
b) Charitable Activities
Coaches
Clubs
Competitions
Community
Accountancy fees
Bank Charges
Bank Interest Paid
Grants to Clubs
General Administration
LTA Affiliation fees
Marketing and promotional
Mileage
Office equipment (7508)
Office Stationery
Pension Costs
10
Manager
Safeguarding Officer
Sponsorship Consultant
Salaries
10
Telephone
Website, Software
Wimbledon Tickets Sponsorship Purchase		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
31-Dec-25
31-Dec-24
£
£
£
£
97,660
-
97,660
166,002
46
-
46
300
97,706
-
97,706
166,302
25,152
-
25,152
22,810
500
87,665
88,165
81,875
25,652
87,665
113,317
104,685
7,430
-
7,430
4,505
7,430
-
7,430
4,505
5,760
1,787
7,547
4,022
1,329
920
2,249
3,096
99,336
66,226
165,562
130,014
2,075
2,988
5,063
2,554
1,676
191
1,867
4,915
266
-
266
79
34
-
-
34
-
393
4,025
1,725
5,750
-
972
644
1,616
1,126
280
120
400
200
113
262
375
1,088
1,951
-
1,951
907
647
277
924
917
71
38
109
178
-
-
-
773
16,537
7,088
23,625
19,075
900
100
1,000
1,000
3,819
441
4,260
5,965
36,749
4,083
40,832
32,000
828
355
1,183
918
981
420
1,401
342
-
-
-
21,092
178,281
87,665
265,946
230,654

12

HAMPSHIRE & ISLE OF WIGHT TENNIS

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025

5. RESTRICTED FUNDS Balance Balance
01-Jan-25
Income
Expenditure
£
£
£		 Transfers
31-Dec-25
£
£
LTA Grant -
87,665
87,665		 -
-
Prior Year
LTA Grant
-
87,665
87,665		 -
-
Balance Balance
-
81,875
81,875		 -
-
6. CASH AT BANK AND IN HAND
Cash at Bank & in Hand
7. DEBTORS AND PREPAYMENTS
Debtors
Club Loan
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals
Vat
HMRC /Pension
Independent Examiner's Fee		 Total
Total
31-Dec-25
31-Dec-24
£
£
202,273
262,928
202,273
262,928
Total
Total
31-Dec-25
31-Dec-24
£
£
-
5,880
-
1,000
-
6,880
Total
Total
31-Dec-25
31-Dec-24
£
£
1,199
18,400
550
-
-
411
2,731
1,230
1,200
2,290
22,331

9. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The CIO held no long term liabilities during this or the previous financial period.

10. STAFF COSTS AND NUMBERS
Gross Wages & Salaries
Employer's National Insurance Costs
Pension Contributions
Average number of employees for the year:
No employees received emoluments in excess £60,000		 31-Dec-25
31-Dec-24
£
£
71,720
32,000
3,089
-
1,654
773
76,463
32,773
2
1

11. TRUSTEES AND OTHER RELATED PARTIES

No payments were made to trustees or any persons connected with them during this financial period. No other material transaction took place between the organisation and a trustee or any person connected with them.

12. PUBLIC BENEFIT

The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.

13