FINANCIAL STATEMENTS AND INDEPENDENT
EXAMINER'S REPORT
YEAR ENDED 31 DECEMBER 2024
BUCKS COUNTY TENNIS
(Charitable Incorpoffjled Organi5alion}
CHARITY REGISTRATION No: 1207665

BUCKS COUNTY TENNIS
CONTENTS
Page 3
Legal aNJ Administrative Inftyma
Page 4
Staternent of Financial Activth5
Page 5
8alance Sheet
Page56to 13
Notes lo the FinarKi31 Ststement5
Page 14
Indepenrjeni Ex•minÈrfs R&pK)rt

BUCKS COUNTY TENNIS
(Charitable Incotporaied Org8ni8ationl
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER
1207665
DATE OF REGISTRATION
28 March 2024
START OF F114ANCIAL YEAR
1 January 2024
END OF FINANCIAL YEAR
31 December2024
TRUSTEES AT 31 DECEMBER 2024
Stephen Big95
Joanna Hale
Venetia Collman
Rosemary Badman
Kenneth Shaw
LEGAL STATUS
Charitable Incorporated Organtsalion
GOVERNING DOCUMENT
Conslilutien of a Charitsble Incorporated Organ15ation
with voting members other Ihafi its charity Iruslees
(Association. model conslitutionl dated 23 Novembef
2023 and s19r￿d on 15 January 2024
OBJECTS
The promotion of community participation in healthy
recreaiion for the benefit of Inhabilanls of
Buckin9hamshire by the provision of opportunities for
playing tenni5
CORRESPONDENCE ADDRESS
Bucks Indoor Tennis Cèntre
Holme￿ Lane
High Wycomb&
HP12 4QA
PRIMARY BANKERS
Metro Bank PLC
One Southampton Row
London
WC1B5HA
INDEPENDENT EXAMINERS
JD Mehta Limit
27 Old GIou￿ster Street
London
WC1N3AX

BUCKS COUNTY TENNIS
(Charitable Incorporated OrganisatiMI
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Llnrestricted
funds
RestrScted
Income funds
T¢>tAI
fund$
Prior 15 Months
fund5
Incomlng resources (Notg 21
Donations and ￿98¢1￿$
21,250
89,235
110,485
88.965
Charitable activil
36,908
36,￿8
38.691
Bank interest
5.320
5.320
4,316
Separate maienal rtem of incowe
7.820
7.820
4.210
Other
20,000
TOTAL INCOMING RESOURCES
63,478
97.055
156,1B2
Re80urc8$ &xpended INot8 41
Raising funds
2,500
2,￿0
500
Chafitable activities
51,187
89.235
140.422
183,880
Separate mat8nal item of expense
7.820
7.820
4.210
Tax on interest
853
853
820
TOTAL RESOURCES EXPENDED
84,$40
97,066
151 595
189 390
NET MOVEMENT IN FUNDS
8.938
Reconciliation ol fund$'.
Total funds brought forward
144.625
144.625
177,833
TOTAL FUNDS CARRIED FORWARD
163,663
153 563
144,625
All of the charity's oper2ti¢n$ ao classed a5 continuing.
The notes on pag* 6 to 13 fom p3rt of these financial Stste￿nts.
Prior year p8ri&1 is 15 montlts long due to the charye in the charity's a(*ounting reference date to 31 Dewnberto lion
Trmlh the year end and funding year of LTA Operations Lllrited

8UCK3 COUIITY TeN141S
BALANCE SHEET
AS AT 31 DECEIABER 2024
T(Y*
Tcrf•l
fundF
sT¥J5
D•kn¥ l•iry y•t INrt• 9 21
44,620
TOTAL I￿>pIlL*￿￿ENT AMET•
446
t)et¢otb i*iw INot• 9 11
16.
18W
18.71
cw at L•nk h•NtINc¢• 81
131.S4è
131 549
107.IX)1
TOTAL CURRENf ASSETS
123 761
Crndl&x•.' duo or* year 101
27,9
27￿6
Y3.7
NET CLIRAEKf AS8ET8
12J
123
TOTAL AI•ETI Lt•• ClJRRE14TLI48JUY*•
144.125
TOTAL NET ASJETJ
Furth Ch*
153,
Is3.￿3
144 825
TOTAL FUNOS
144.825
8wtton Ir*iF tetsLI try tiwt•è
pl¥￿ n*M 4 1
fsi¢.¢.'.

BUCKS COUNTY TENNIS
ICh8ritab4e Incotporated Organisalionl
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
BASIS OF PREPARATION
Basls of Accountifig
The finanoal statements have been prepared under the hisloriegl cost convertt￿n with items r8co9nised at Cost or transaGtion
Value unless othetwise staled in the relev8nt notes to these accounts. The fin8ntial slatetnen15 hove been prepar8d in
accordan¢e with the Statement of Re¢omrDended Practi￿ Accounting and Reporting by Charrties ISORP 20151 Isecond
edition. effective 1st J3nuary 20191, the Financial Reporting Stsndard 8pplicabl8 in the UK and Republi¢ of Irelan(J IFRS1021
an(J the Chanlies Acl 2011
The charity rnoels the defInit￿n of a piJbliG benefrt entty a8 defined by FRS102
Goirtg Concern
The trustee5 consider that Ihert are no m8terial uncertainties related lo event5 or conditiorts that cast Significant doubl on the
¢harity's ability to continue as a going concern.
Re¢o9nition of Incomlng Ra$ourGos
Incoming resou[￿5 are induded In the siatement of Financi81 Activities ISOFAI when".
the charty becomes enlilled to the resource5.
the trustees arÈ virtually certain they will receive the resources, and
the monetary value can be measured wth $ufficieDI ￿lia￿IrtY.
Where incoming resou￿$ have related expendrture laswilh fundraising or conlra¢i inGornel the incoming resource and re121ed
exF4ndrture are ￿pOrted gr055 In the SOFA.
Grant5and donations are only in¢luded in the SOFA when the charity has unconditional enlillementtothe resources
Incoming re50urc8s fvom tax ￿￿31￿5 on donations and glfts are inGluded in the SOFA at the same lim& as the gift t¢ whi¢h
they relate.
Contra￿U¥l in¢ory* and pertormance-related grants are only included in the SOFA once t￿ related goods or servi¢es have
ts￿n delivere(I
Gifts In kind are accounted for al a reasonable e51im31È of Ih8ir value to th8 charily or Ihe amount actually reslised. Gifts In kind
for sale or distribution are Included in the accounts a$ gift5 only when 501cl or distributed by the charity. Gifts In kind for use by
the charity are in¢luded in the SOFA as Incoming Esource5 when receivable.
Donated serwiees and facilitie5 are only includèd In incoming resources Iwith an equivalent 2mount in re50urces expendedl
where the benefitto the chanty i8 reasonabFy quantrfiable. rn8asurab￿ and material. The value placed on thes? resources Is the
e$timaled value to the chafily of the se￿iCe or facility received
The value ofany voluntary help rec8wed ts not included in the 3co)unts.
Investment income b in¢luded inthe accounts when recewabk.
Recognitlon of Expenditure
Inlhere the charity gives a grani with a condition for rts payment being a specific18vel of service or output to be proviijed, such
grants are onty rec¢gni%d in the SOFA onee th& ￿CIpIent ofthe grant has provhjed the spe¢ified setvio or output.
Grants payable withoul performance conditions are only ￿COgnIsed in the accounts when a ¢ommitment has been made and
there a￿ no Gondilions lo be rrÉl relating lo a grant which remain in control of the d)arity

BUCKS COUNTY TENNIS
Ichariiable Incowraied Org8nis8tionl
BASIS OF PREPARATION- CONTINUED
R*cognityon of Assets and Llabllltfjo8
Debtor5 are rnessured at their recovwable amLNJnts Ithe amount the tharty anticipate5 11 will receive frthm a debt or the
ount it has been paid in advance for goods or seNicesl.
Liabilities are recognised as soon as the￿ is a legal or constructive obligation cornmitting the charity to pay out resources
ANALYSIS OF INCOME
Unrestricted
funds
RestrSctsd
income fund8
Total
funds
prtor15
month$
Donations and legacies..
Lawn Tenni5 Ass￿l8110n grant
68,250
68.250
65.000
Sponsorship
21,250
20,985
42.235
23.965
TOTAL
110485
Charltable aciivilies..
Perfornanee training In¢ome
23 035
23,035
28,204
League and c¢mpetilion entry fees
13.873
13,873
10,487
TOTAL
Income Irom Irw8stsn•nts..
Interest income
5.320
5.320
4,316
TOTAL
Sèparate fflaterfal item of Income..
In￿me from sponsors for Wmbledon t￿ketS
7,820
7.820
4,210
TOTAL
7,820
7,820
Other..
Release ol reserves
20,OW
TOTAL
20.0
TOTAL INCOME
63,478
97.OS5
160 533
156182
All Income In the prior penod was unrestricted ex￿pt for the LTA Operations Limited grant of £65.000. which wa$ Spent on
cor& eharrtable aclivrties (Note 31.
Deposit fvnds of £20.000 were re￿ased from ￿ServeS in the prior period

BUCKS COUNTY TENNIS
Ichariiable Incorporated orgarusal￿nI
RESTRICTED FUNDS
Th8 restricted fijnd of Charity is funde¢l by an annual grant from LTA Operations Limited. The funding agreernent
specifies the allocation of the grant to each of the lour core charit8ble activrtie$ For 2023 and 2024. the grant allocation5
were as follows, applied after Llirect Income and specific sponsorship..
Volunteering
Participation
Competition
Perfoiman¢e
2%
23%
60%
15%
ANALYSIS OF EXPENDITURE
2024
Restricted
Prior 15 mt>nths
Restrlcted
Incorne
fijnds
Unr8Strictod
ftJnd$
Totsl
lund$
Unrgstricted
funds
Total
funds
lund$
Exp8ndltur8 on r81sing lund$'.
Incurred seeking $ponsor5hip
2.500
2.500
500
500
TOTAL EXPENDITURE ON
RAISING FUNDS
500
500
Expenditure on charftsble
4CtiYities'.
Volunteerir
4.141
2.745
6,886
10,480
1.300
11.780
Participation
2,306
20.698
23,004
24,263
14,950
39,213
Competition
17,693
48,450
66,143
31.748
39.000
70.748
Pertorrnance
27,047
17,342
44,389
52.369
9,750
62,119
TOTAL EXPENDITURE ON
CHARITABLE ACTIVITIES
SI.1B7
89 235 140 422
118,860
85,000
183,860
S¢parat• material item of
¢xpense'.
mbletton li¢kets for sponsors
7.820
7.820
4.210
4.210
TOTAL SEPAFiATE MATERIAL
ITEM
Other".
T8x on interest
853
853
820
820
TOTAL OTHER EXPENDITURE
853
853
820
820
TOTAL EXPENDITURE
97 055 151 595
120180
189390

BUCKS COUNTY TENNIS
lTh)watad Orgarysalionl
SUPPORT COSTS
2024
Prior
Raising i
fvnd8 . Voluntti•rin
Grand
Totsl
on
Corn
etition
Perforrnance
months
Committee rrvamb81
expenses and meetings
1.913
1,913
3.266
AdM1nL8trat￿n tnanager
2,555
10.220
6.388
6.387
25,550
31.325
County pe*form3nc6
Off￿ar
3.203
1.922
7.887
12.812
13,515
LTA ￿gIstratioN fee5
80
50
50
200
offi￿ expen88
129
81
81
323
1,919
Independent examiner
fees
186
744
465
1.860
1,010
TOTAL SUPPORT
COSTS
4,708
14,376
8,906
14,670
42.6S8
S1,235
PAID EMPLOYEES
This year
Prior 15 month$
Salaries and wages
24.794
30.456
Soual se¢urily costs
Pen$ion costs (defined cenlribulion schtmel
756
869
TOTAL STAFF COSTS
GRANTMAKING
7.1 Analy$is of grants paid this year Ilncluded in ¢ost t>f charitable a¢tivitiesl
Grants to institutions
Grants to indlviduals
Support Costs
Total thls year
Pertormance
6.000
Ceach education
1,214
1,214
Club development
1.500
1.500
Girfs. Part￿1PaI10n
150
150
1,27D
1.270
TOTAL GRANTS PAID THIS YEAR
1.$00
6.634
10.134

BUCKS COUNTY TENNIS
(Charitable Ino)rporai8d Or9ani%aticnl
7.2 Grants made to institutions this ya8f linclud¢d in cost of charitsble activiti881
InstitLrtlon
Purp088
Total ￿0￿rt pabd
Chesham Bois Lawn Tennis and Squash Club
New floodluhls
TOTAL GIIANTS TO INSTITUTIQNS THIS YEAR
7.3 An4ly$is ol grants paid in previou5 15 month5 lin¢luded in Gost of thafitsbje activitiesl
Grants to institutions
Grants to indlvl+Jual$
Suppc+rt ¢gsts
Totsl th18 year
Performance
5.225
5.225
Coach eilucation
2.248
2.248
Club development
12,500
12.500
Oisabilty
2.357
2.357
TOTAL GRANTS PAID IN PRIOR
PERIOO
12,500
9.030
22,330
7.4 Grants rnade tr+ in$titubon$ in prgvious IS month5 (included in cost of charitable activities)
Institut4on
Purpose
Totsl amount paid
Woobum Park Lawn Tennis Club
Subsidence repair
1,500
Chesham 1879 Tenni$ Club
New floodlights
1,500
Aston Park Tennis
New floodligti15
1,500
High Vwcombe Lawn Tennis Club
New floodlights
1,500
Great Mis5enden Lawn Tennis Club
New floodlighls
1,250
Prestr400d Tennis Club
New floodlights
1,500
Prin¢e$ Risborough Lawn Tennis Club
New floodligh1$
1,500
Bierton Lawn T8nnis Club
Resurtaang
750
Bledlow Ridge Lawn Tenni$ Club
Fl¢￿￿119hts
1,500
TOTAL GRANTS TO INSTITUTIONS IN PRIOR
PERIOD
12,500
10

BUCKS COUNTY TENNIS
lcharilable Incorporaletl ¢Tr9antsatsoni
CASHATBANK ANDIN HANO
2024
2023
Short tem eash investments (less than 3 month$ maiurrty datel
84,812
81.592
Short term deposits
46,891
Cash at bank and on hand
2.846
25.409
TOTAL
134,$49
107,001
DEBTORS AND PREPAYMENTS
9.1 Debtors falling due within one year
2024
2023
Club loans within fallirrfJ due wrthin on? year
14.260
15.260
PrepayTnents accrued Income
2.300
1.500
TOTAL
16.560
16,760
9.2 Debtor8 recoverable In more than one yèar
2024
2023
Club loans falling due in rn0￿ than one year
30.360
44,620
TOTAL
30.360
44,620
10. CREDITORS AND ACCRUALS
10.1 Credltors falllng du& withln on* y•ar
2024
2023
ArLruals for grants payable
573
873
Accruals and defer￿ income
26,720
21.525
Taxatyon and social seGurily
613
1.358
TOTAL
27,906
23,7S6

BUCKS COUNTY TENNIS
Ichaniable Incorporated Orgarysalionl
11. CHANGE IN LEGAL FORAI
lfi the current year, the d)8nty changed ils legal fofm, bul it5 purpose5 and benefioary class remained unchanged. Al an
extraordinary general meeting on 17 January 2024, membèrs of Buckinghamshire L8wn Tennis Association, an unincorporsted
association. approved r8gislr8tion of Buc*s County Tennis Bud(s County T&nnis was registered as Charitable Incorporated
Organisalion with the Charity Commission on 28 March 2024 Effectiwe from 30 Septernbef 2024 Ithe merger dale), all assets,
liabilities. contr8Cts. accounts and opeotion$ of Buckinghamshire Lawn Tenni5 A5soci31ion were Iranslerfed lo Bucks County
Tennis ICIOI.
In accordance wrth r8ouir8ments of Sethon 27 of with the Charilies SORP 2015 Isecon(l eLlrtion, effective lyt January 20191, this
ehange in legal form w8s aecounted for 88 a m&rger Assèts. Iiabilrties and fund$ of the cofflbining charitEs were corllbined and
presented as though they had always been part of the satne reporting entty
11.1 Analy$i$ of prinGipal SOFA components torthe current reportlng perlod
Buckinghamshire
LTA
9 rnonth5
to 30-9-2024
8ucks County
T8nnis
9 months
to 30-9-2024
Bucks Cou)
T8nnis
3 months
to 31-12-2024
ost-mer
er
Comblned
totsl
2024
re-Tner
er
r-mer
er
Tol81 income
150.121
10.412
180,533
Total expendrture
113.788
37.809
151,595
Nel Incomellexpenditurel
36.335
- 27.397
8,938
NET MOVEMENT IN
FUNDS
11.2 Anaty¥is of net assets at the date of the merger
Buckingharnshire
LTA
at 30-9-2024
Bucks County
Tennis
at 30-9-2024
Combined
total
at 30-9-2024
Net assets
180.960
80,960
resented
Unrestncted funds
Restricted income funds
180.960
180.960
TOTAL FUNDS
180960
180 960
12. TRANSACTIONS WTH TRVSTEES AND RELATED PARTIES
In the current year and Ihe previous 15 months, none of the trustees have been paid any reMUnerat￿n or received any ether
benefits from an employment wrth the GhaTity or a related enlty.
In the current year. the charity paid for Irusle&'s expenses related to fU￿illIng their duties Amount of &xp?nses reimbursed in the
curr8ni year wa$ £891 for mileage anLI £454 for axommodat10n (incurred by two trusleesl
The ¢haraly own5 100•kn of shares In Bucks Tennis Limited. In the ¢urr8nt year and the p￿vIOuS period. the charity was noi
required lo prepare consolid8t8d Igroupl aecounts, and the re5utts of Bucks Tenn15 Limited are not inGluded in these finan¢ial
Statements No materi81 transaction look plate between the charity and Bucks Tennis Limrted In the cutrenl year and the previous
peri(NJ Company accounts of Bucks Tennis Limited are available at CoTnpanies House.
12

BUCKS COUNTY TENNIS
(Charitable Incorporated Organisalionl
13. RISK ASSESSMENT
The trustees actively review the major risk5 which the charty faces on ¥ regular basis and believe that main18ining the free
reser¥es slated, combined with the ￿vIeW of the controls over key finanoal sys18ms carried out on an annual basis will provide
sufficient resourc&s In the event of adwetse condrtions. The Iruslees have also 8xamined oth&r operational and business risks
which they face and ￿nf1M thai they have establLshed systems lo mitigate the $1gnifir2nt ri$ks.
14. RESERVES POLICY
The trustees have consDJered the ￿Ve1 of rÈseTVÈS they wish lo retain 35 appropriate lo the charity's needs. Th1s is based on the
¢harily's size the level of financial commitments held The Iruslees aim lo ensure that the chanly will be able to eontinu8 10
fulfil Ils charitable objectives even if ther8 is a tempofary shortfall In Income Qr un&¥peGted eKpendilure. The trustees will
8nd&avour not10 ￿t aside funtt5 unnecess8nly.
15. PUBLIC BENEFIT
The Gharity acknowledges the requirem&nt to Clearly dernonslrate that it has charitable purposes that are for th? public benefit.
Detai15 of how the charty h8s achieved this are piovided in the Trustee5' Annual Report for the period to 31 De￿mber 2024
The Iruslees confirrn th81 they hav& p8id tegard lo the Charity Comrni55ion guidantt on publ￿ benefit before dech1ing what
acti¥itEs the charity should un￿rtake.
16. VOLUNTEER ACTivfTIES
With the exception coaching, all the ch3rity'5 tennbs activities including those of its tru8iÈes, the management tommiiiee the
Subcommittees and of clubs In Bu¢kingh#tnshire are run by unpaid volunt8ers. Coaches are paid for their time 2Ctording 10
their lev81 of qualrfiG81ion.
13

BUCKS COUNTY TENNIS
Icbarilable Incorporated Organisalionl
INDEPENDENT EXAMINER'S REPORT
ON THE ACCOUNTS
I report lo the tw$tee$ of BuGks County Tennis ICIOI on my examination of the accounts of the charity for the year ended
31 Decem￿r 2024 sei out on page5 4 10 13
Respective re5ponsibilitl88 and bas18 of report
The cttarty'8 Iruslees are res￿nsIble for the preparation of the account$ In ac￿r￿anCe with the reqUirerr￿rntS of the Charities
Act 2011 Ilhe Act). The chanly's trustees consider that an audit Is not required for this yeaf under section 144 of the Act an¢J that
an independent exarninalion Is needed.
I report in respect of my examination of the charty's aGcounts ¢atried tsul under section 145 of the 2011 Act and in carrying out
my examination, I have followed th& appI￿able Diredion$ given by the Charty CornTnission under Section 145(5llbl of the Act.
My examinationwas carr*d out in acxordance with oeneral Directions given bythe Chanty Comrll155ion. An examination 1nclude5
a review of the accouniing retord$ k¥pi by the chafty and a comparison of the accounts presented with those records 11 also
indudes consideration of any unusual rtems ordisclosures In the 8ccounls and seeking explanations from the Iruslees concerning
any Such matters. The pro￿du￿S undertaken do notprovide alltheevidence that woulLI be required in an audrt, and consequently
no opinion is given as to whether th8 accounts present a'irue and fairf view. The report is lirnited lo those Enatter5 Set out in the
sl>ternenl below.
Independ•nt èxamlno￿$ $tstefflont
I have completed my examination. I confirm Ihal no material rn3tter5 have come lorny attention in ConneCt￿nwith the examination
which gnies me cause lo believe th211n any material respect
the accounting records were not kept In accor(lance with section 130 of the ALI or.,
the accounts do not acujrd svith the accounting record5.
I have no concems an($ have Come a¢ro$$ no Other rnatters In connedion with the exarninalion to which attention should be
drawn In order lo enable a proper undetstanding of the accoun15 to be reached.
4 AIuJ-
Jana M&hla
JD Mehta Limited
27 Old Gloucester st￿et
London
WC1N 3AX
Date. 23 May2025