Company registration number.. 15423447 Charity rtrglslralion number, 1209017 Bramhall Lane Lawn Tennis Club Limited (A company limlled by guarantee) Annual Repoil and Financial Slaletnenls for the period from 18 January 2024 10 31 March 2025 Xeinadin Audit Limited Riverside Hotjse Kings Reach Business Park Yew Slreel Slo¢kporl SK4 2HD
Bramhall Lane Lawn Tennis CluF) Limited Contents Reference and AdmiNislrallvè Delalls Trusteès, Report 2106 Independent Auditors, Reporl 7t010 Consolldal8d Stal&menl of Financial Activities Consolidgled Balance Sheet 12 Balance Sheet 13 Consolidated Slalemenl of Cash Flows 14 Notes lo the Financial Slalements 151029
Bramhall Lane Lawn Tennis Club Limited Reference and Administrative Details Trusteès Mr C Bowen Mrs D McKeever Mr M J Ralcliffe Mr G H L Robèrts Mrs L Tayk)r Mr K Findlayi Treasurer Mrs A Pollill, Club Managor Mr M Seabroc>k, Chairman ol Club General Commillee Sgnior Management i Lgadgrshlp Team Charlty Reglstrallon Number 1209017 Company Reglstratlon Number 15423447 Tho ch8rily is incorporated in England and Wales. Bramhall Lanè Lawn Tennls Club Ramsdale Road Bramhall Stockport SK7 2PZ Registerèd Offlc& Audltor Xèinadin Audit Limited Riverside House Kings Reach Business Park Yew Street stockporl SK4 2HD Bankers National We5m1ttEr Bank PIC 250 Bishopsgale London EC2M 4AA Investment advlsors Ralhbones PO Box 1965 Liverpool L69 3HU Page 1
Bramhall Lane Lawn Tennis Club Limited Trustees. Report Thè trusteès. who are directors for th& purposes of Company law. PTesenl the annual report together with the linancial slalemenls and auditors, report of the charitable company for thÈ poriod anded 31 March 2025. ObJeotlv&s and activities ObJoGts ond aims The objectives of Ihe charily as sel out in Ihe governing document are "lo promote community participation in healthy recreation for the benelil ol tho inhabllanl8 of Biamhall, South Manchester and Cheshirg by th& provision of facilities IOT playing tennis and other sports The chaiily owns the Ionnls lacililies, (which includes the land, clubhous& and tennls Courts) and Ihese facililios are made availablè to Bramhall Lone Lawn Tennis Club (Tradlngl Limited through which the charitys activities ale Ltndertaken. The lennis aGlivilies are designed lo encourage as many people as posslble lo lak6 up playlng tennis al whalever 18vel is suSlabl& for them. The tennis aGlivilies includes coaching for all ages. social tennis, league tennis, competition tennis. p8rformanc8 18nnis and walking tennis. PiGkleball has also recently been introduced. which is particularly atlTaclivo lo our more seniof players. We also have community oulfeach progiammes with local schoo15 to allracl children into playng lennis. Publlc benefit The Iruslees confirm that they have complied wilh the requiremenls ol seclion 17 of the Charities Acl 2011 to have due regard to the public benefit guidance published by the Chaiily Commission for England and Wales. Achlevements and performanco The eslabli%hmenl of the charity has provided the funding tor the improvemerbt and revilalisation of the 18nnis facilities and this has r&sulled In an increase in the numbèr of p8ople playir)g tennis. Further Improvements in the facllilles are planned for tha coming yoar, which are expecled lo allracl more of the CDmmunlty to play lennis. Walklng tennis has been parlicularly successful. which the charity has made available al subsidise(I rates and we are seeing sirnilar success with subsidised pickleball. Flnancial r8vl&w During the period lo 31st March 2025, the group received a legacy amounting lo £2,714.104, which as mentioned wilhin the achievements and performance seclion of the report has enabled funding for improvements of the tennis club facilities. Total funds h&ld by the group and charity respectively al 3151 March 2D25 wei8 £3,238,208 and £3,243.498. Al 31st March 2025. the nel book value of fixed assets for the group end charity respectively amounled lo £627,760 and £612.722. Page 2
Bramhall Lane Lawn Tennis Club Limited Trustees. Report Pollcy on reseNe$ Following the receipt of the £2.7 million lfygacy, the B02Td consider the present level of resvNes remains ad&quale lo support the conlinualion ol the group's activities now in operation for the medium lemi and il's flnancial position remains strong. Due lo the scale of the legacy received, Ihe Board have not yel implemented a deemed sufficient level of 'frèe reserves as current reserves of £3.2 million exceed the expected annual operational cosis for the club in the short lerm. The Board are salisfied Ihat the group is a going concern. Plans for future perlods Alm$ ondkey objecllves fDr future perlods Tho focus in the upcoming year is lo conlinue lo encourage morè ol the community lo play lennis by further improving the lennts club facililies. Reforencg and Admlnlstratlvè Dotalls Chalily Regislfation Number.. CoMpaY R8gislralion Number.. 1209017 15423447 The charity is incorporated in England and Wales. Bramhall Lane Lawn Tennls Club Ramsdale Road Bramhall Stockport SK7 2PZ Registerèd Office.. Audllor: Xeinadin Audit Limited Riveiside House Kings Reach Business Park Y8w Street Stockport SK4 2HD Bankers.. Nalional Wesminsler BBnk PIC 250 Bishopsgate London EC2M 4AA Page 3
Bramhall Lane Lawn Tennis Club Limited Trustees, Report Trustees and Offlcèrs The Iruslegs and Dllicers serving during the period and since Ihe period end were as follows.. Trustees.. Mr C Bowen lappoinled 18 January 20241 Mrs D McKeever lappoinled 18 January 20241 Mr M J Ralcliffe lappoinled 18 January 2024) Mr G H L Roberts lappolnled 18 January 2024) Mrs L Taylor18ppoinled 18 January 20241 Senior Managèment l Leadership hAr K Findlay lappoinled 18 January 20241 Teaffl: Mrs A Polllll lappoinled 5 Augusl 20241 Mr M Seabrook lappoinled 21 August 20241 Structure, governance and management Noturo of gov?rnlng docum&nt The charity is registered as a Charitable comp3ny limited by guarantee. The company was Incorporated on 18th JanuBry 2024 and Bramhall Lane Lawn Tennls Club Llmlled was gnlered in the règister of charllles on 8th July 2024. The charilys governing documenl is its Memorandum and Arlicles of AssoGialion. Recruitment and appolntment of trustees The Iruslees were chD5en lo ensure Ihe board had a mix o( skills. experience and qualilicalions. The bo8rd acknowledges the need for diversity on the board and is aware ol the Charity Commission's policies and procedures for recruilmenl. appoinlfnent, i[Uction and training of ils Iruslees. Decisions are made al minuted board meetings, which lake place al least quarterly. Flnancial instruments Objectlvgs and pollcles The group's activities expose il lo a nufflber of financial rlsks including credit risk. The use of financial derivatives Is governed by the groijp's policieg approved by the board af trustees, which providè wrillen principlès on the use ol financiBI. derivatives lo manage these risks. The group does not use erivalive financial inslrufflents for spe¢ulalSve purposes. Pag8 4
Bramhall Lane Lawn Tennis Club Limited Trustees. Report Credlt rlsk The group's princlpal financlal assets are bank balances and cash, liade and other rgceivables, and inveslmenls. The group's credit risk is primafily allributable lo ils trade receivables. The amounts presented in the balance sheet are nel of allowances for doubllul recelvables. An allowance lor impairment is made where there is an identified loss evenl which. based on previous exp&rienc8, is evidence of a redu¢lion in Ihp recoverability of the cash fflows. The credit risk on liquid funds and derivalwe linancial instruments is IFmiled because the counterparties are banks wilh high credil-ralings ag%igned by international credil-raling agencies. The group hos no significant concenlfalion of credit risk. with &XPtsSLrre spread over a large number of counl&rpartl6s and customers. Funds hèld as custodl8n trustèe on behalf of others None Page 5
Bramhall Lane Lawn Tennis Club Limited Trustees, Report Statement of trustèos. responslbllltles The Iruslees (who are also the directors of Bramhall Lane Lawn Tennis Club Lirniled for the purposes of company lawl ale responsible lor preparing Ihe Iruslees, report and the financial s121emenls in accordance with applicable law and Uniled Klngdom Accounting Standards Iunlled Kingdom Generally Accepted Accounting Praclicel, Includlng FRS 102 'Tho Financlal Repofllng Standard applicabl& in the UK and Republic ol Ireland" Company law Tequires the Iruslees lo prepare financial slalemenls for each financial period. Under company law the Iruslees musl not approve the financial slalements unless they are satisfied Ihal they give a Ifue and fair view of the slate of affairs of Ihe parent charilabl& company and th& group and Df the incotning resources and appli¢alion of resources, including ils income and expenditu, of th8 charilabl8 group for that peri(KJ. In preparing these financial 51alemenls. the Iruslees are required lo.. selecl suilab19 accounting policies and apply IhBm consisl8nlly', observe the melhods and principles in the Charilies SORP.. make Judgemènts and &slimales that are r&asonable and prudent,. slate whether applicable accounting standards. comprising FRS 702 have been followed. subject ID any material departuies diselosed and explained in the linancial slalemenls., and prepare the financial slatefflenls on th& golng concern basis unlgss il Is Inapproprlala lo prasum& that the parent charitable company will conlinuè in business. The Iiustees are responsible for keeping proper accounting records that can disclose wilh reasonable accuracy al any lime the financial position of the parent charitable company and the group and enable them lo ensure that the financial stalèmènls comply with the Companies Act 2006. They are also responsible for safeguarding th8 assots of the parent charllable company and the group and hence for taking reasonable sleps for the prevention and dÈlecli()n of fraud and other irregulari1Ses. Thfy Iruslees are responsible for the maintenance and integrily of Ihe corporal& and f1nanBial information included on the charilable companrfs website. Legislaliori yoverning the preparation and dissemination of financSal s18l&menls may differ Irom legislation in Dlher jurisdictions. Disclosurè of information to audltor Each Iiuslee has taken steps Ihal they ought lo have taken as a Iruslee in order lo make Ihernselves aware of any rèlevant audit information and lo establish that the charity's auditor is aware of that information. The trustees confirm that Ih&re is no relevant information Ihal Ihpy know of and of which they knDW the auditor is unaware. The annual report was approved by the Iruslees of Ihe charily on F.1 .120. 40 behall by.. and si9ned on ils Mr C Bowe Trustee Mr M J Ralcl Trusteè Page 6
Bramhall Lane Lawn Tennis Club Limited Independent Auditor's Report to the Members of Bramhall Lane Lawn Tennis Club Limited Oplnlon We have audited the financial slalemènls of Bramhall Lane Lawn Tennls Club LlmSled Ilhe 'charllable parenl companl) and ils subsidiaries Ilhe 'group'l for the period from 18 January 2024 10 31 March 2025. which comprlse the Consolidated Slal8menl of Financial Aclivilies, Consolidated Balance Sheet, Balance Sheet. Consolidated Slalemenl of Cash Flows and Notes lo the Financial Slalemenls, including a summary ol significant accounling policies. The financial reporting framework that has beèn applied in their prepAralion is United Kingdom Accounting Standards. comprising Charities SORP - FRS 102 'The Financial Ropoiling Standard applicable in the UK and Republic of Ireland, and applicabl8 law Iuniled Kingdom Generally Accepted Aceounling Pracflcel. In our opinion the financial slalom&nls'. give a Iru& and fair view of the slalB of thè group's and parent charity's affairs as al 31 March 2025 and of ils incoming resouice5 and appliGalion of resources, including ils income and expenditure. for the period then ended.. have been properly prepared In accordance wllh United Klngdom Ggn&rally Acceplgd A¢counllng Pracli¢e- and have been prepared In accordanc8 with the requirements of the Companies Act 2006. Ba$1$ for oplnlon We conducled our aLtdil in accordance wilh Inlernalional Standards on Audiling {UK) IISAS IUKI) and applicable law. Our responsibililigs under IhDse standards are lurther described in the auditor r@spDnsibililies foT Ihe audit of the financial slalements secllon of our report. We are Independent of the g¥oup in accordancè wilh thè ethical requirements that are relevant lo our audit of the financlal 6lalemBnls in lh6 UK, including the FRC'S Elhical Standard. and we have fulfilled our olhor tslhlcal responsibilities In accordance with these requiremonls. We boliBve that lh& audit evidance we havg oblained is sufficient and appropriate lo provide a basis for our opinion. Con¢luslon$ relatlng lo golng concern In audlllng the financial stalgmenls, we have concluded that the Iruslees use of the going concern basis ol accounting in the preparation of th6 financial slalemenls is appropriate. Based on the work we have p8rformed, we have not identified any material uncertairblies relating lo @vents or CDndilions that, individually or Gollpclively, may Cast significant doubl Dn the group's ability lo continue as a going concern for a period ol at least twelve months from when the original financial slalemenls werè aulhorised for issue. Our responsibilities and the responslbllllies ol the Irusl&es with respect lo going concern ara dgscfibed in the relevant sections of this report. Other Informatlon The Iruslees are responsiblo for the other information. The other infDrmalion comprisBS the information included in the annual ieport, other Ihan the financial slalements and our auditor'5 ieport Ihereon. Our opinlon on the financial statements does not cover the other information and, except to Ihp extent otherwise èxplicitly slated in our rgporl, we do not express any form of assuranc conclusion Ih@reon. Page 7
Bramhall Lane Lawn Tennis Club Limited Independent Auditor's Report to the Members of Bramhall Lane Lawn Tennis Club Limited In connecllDn wllh our audit of the linanclal sl8lemonls, our responsi111Y is lo read the olher informalion and. in doing so. consider wholher the olhor inforFnalion is materially inconsislenl with thè linancial slalemenls or our kriowledge obtained in the audit or olhefwise appears lo be materially sslaled. If we idenlify such malerial inwnsislencies Dr apparenl malprial misslalemenls. we are required lo determine whether IhBrB is a material misslatemenl in the financial $181emenls or a material misslalemenl of the other information. If, based on the work we have performed, we conclude that there is B malÈrial misslalemenl of this other Infofmalion, we are required lo report that fact. We have nothing to report in thi5 regard. Oplnlon on other matter prescribed by the Companl&s Act 2006 In our opinion, based on the work undertaken in the course of the audit= the information given in the and Trustees. Report for the financial period for which the financial slalemenls are prepared is consislenl with the financial slalèmBnls- and the and Trustees, Report have been prepared in accordan(x with applicable legal requirements. Matt6rs on which we are required to report by exception In the light of our knowledge and understanding of the group and the parent charitable company and ils environment obtained in the course of Ihe audit. we have fiol identified Inalerial tni551alemenls in the and the Truslees, Reporl. Wè hav6 nolhino lo report In respect of the followlng mall&rs where tho Companlos Act 21X)6 requlres us lo report lo you if, In our oplnlon: adequate accounting records have not been kept by the parent charilabl@ compèny, or relurns adequate for our audit have not been received fTom branches not visited by us-, or the parènt charllabl8 company financial slal8mgnls arg not in agrgemgnl with the accounting records and returns.. or certain disclosures ol Iruslees remuneration specified by law are not made; or we have nol ieceived all th8 information and explanations we require for our audit. Responslbllllies of trustee5 As explained more fully in the Statement of Iruslees, responsibilities (set out on page 61, the Iruslees arè responsible for the preparation ol Ihe financial slalemenls and for being satisfied that they give 8 Iiue and fair view. and foi such inlornal ¢onlrol as (he Iruslees determine is necessary to enable tho prep2i31ir>n ol financial slalemenls that are free fiom maleiial misslalemenl, whether due lo Iiaud or erfor. In preparing the financial slalemenls, the Iruslees are responsible for assessing the charity's ability lo conllnue as a golng concern. disclosing. as applicable. matters related to going concern and using the going concorn basis of accounting unless the Iruslees either intend lo liquidate the charity or lo cease operations. or have no reali51ic allernalive bul lo (lo so. Pagg 8
Bramhall Lane Lawn Tennis Club Limited Independent Auditor's Report to the Members of Bramhall Lane Lawn Tennls Club Limited Audltor responsibilities for the audit of the flnanoial $latement$ Our objectives are lo obtain reasonable assurance about whether the linaricial slalpmenls as a whole are free from material mlsslatemenl, whelher due lo fravd or error, and lo issue an audilorfs rpport Ihal includes our oplnion. Reasonable assurance Is a high level of assurance, bul Is not a guaranloe that an audit conducted in accordance wilh ISAS (UK) will aayS delecl a maleFial misslalemenl when il exists. Misslalemenls can arise from fraud or error and are cr>nsidered material if, individually or in the aggregate, they could reasonably be expected lo influence the economlc decisions DI users taken on the basi5 01 these financial slalemenls. The eJ(tent lo whlch our PTocedures are capable of d&lecting irregularili&s, Includlng fraud Is detailed below- Our approach to idenllfylng and assesslng the risks of malerlal mlsslalemenl In respect of irregularities. including fraud and non-compliance wilh laws and rtsgulalions, was as follows.. the engagement portner nSred that thè engagèment leRm collecliv2ly had the appropri81e competence. capabililies and skills lo identify or recognise non-compliance wilh applicablè lawsand regulaliDns- we identified the laws and regulalions applicablg lo Ihg company through dlscussions wth dire¢lors and other management. and from our commercial knowledge and experience of the sector,. we locused on specific laws and regulations which consklered may have a dlrecl material effe¢l on tha financial slalemenls or the operalions of the company. including the Companies ABI 2006, laxalion leglslalion and data prolecllon, anli-bribery, employmenl, environmental and health and sal&ly legislation.. we assessed the exlenl of compliance with the laws and regulations idenlifie(i above through making enquiries of managèment., and identified laws and regulations W8fe CDmmunical6d within the audit team regularly and the 10am remained alert lo instances of non-compliance throughout the audit. We assessed the susceplibilily of Iho company's financial slalemenls lo material misslalemersl. including obtaining an understanding ol how fraud might occur, by= making enquiries of management as lo where they ¢onsidgrod Ih&Tg was susceptibility lo fraud, IheiT knowledge of actual. suspected and alleged fiaud.. and considering the inlernal conlro19 in place lo miligat8 risks of fraud and non-compliance with E8WS and regulaliDns. To address the risk of fraud through management bias and override of controls, w9.. performed analylical procBdures lo identify any unusual or unexpected relationships.. losled loumgl entries lo identify unusual Iransacllons. assessed whether juduements and assumptions m2d6 in delermlning accounting eslim81@s w8r6 indicative of potential bias.. and investigated the rational8 behind signif1cant or unusual Iratksaclion5 In respDns@ lo the risk ol irregularities and non-compllanco wlth laws and regulallons, we deslgn&d procedures whlch Included, but wpre not limited to.. agreeing financial statement disclosures lo underlytng supporting documenlalion- enqulring of management as lo actual and polenllal Illlgallon and ¢laims', and reviewing ¢orrespondance with HMRC and rel8vanl regulators Page 9
Bramhall Lane Lawn Tennis Club Limited Independent Audltor's Report to the Members of Bramhall Lane Lawn Tennis Club Limited Thgrg are inherent limilallons In our audit proc6dur6s d6scrlbed above. The me removed that laws and r&gulaligns are from linancial Ifansaclions. the less likely il is that we would become aware of non-compliance. Auditing standards also limil the audit procedures required lo identify non-CDmpliance with laws and regulation5 to enquiry of the directors and other management and the inspeclion of regulalory and legal correspondence. if any. Usg of our report This report is made solely Its the charitable parent company's Ifuslees. as a body, in accordan¢& with Chapler 3 01 Parl 16 of the Companips Act 2006. Our audll work has been undertaken so that we might stat& lo the group's Iruslees those mallers wo aro (equlred lo slate lo Ihem in an audilorfs report and for nc) other purpose. To the fullest exlenl permille¢J by law, we do not accept or assume responsibility to anyone other than Ihe charitable parent company and its Iruslees as a body, for our audit Work, lor this report. or for the opinions we have formed. Ld-PeJAit Slmon Leilch- Devlin (Senlor Slalulory Audilorl For and on bohalf of Xelnadin Audit Limited . Statutory AudSlor Riverside House Kings Reach Business Park Yew Street SlockpDrt SK4 2HD Dale.. I L)/ IO/zoir Page 10
Bramhall Lane Lawn Tennis Club Limited Consolidated Statement of Flnanclal Actlvltles for the Period from 18 January 2024 to 31 March 2025 (In¢ludlng Consolldated Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Total 2025 Note Income and Endowments from: DonaliDns and legacies Invèslmenl income other income 3.266,177 86,408 111,937 3,266.177 86,40B 111.937 Total income 3,464.522 3.464.522 Expendlture on.. Charitable aclivllles Commerclal Ifading operations f109,087} 117,227 1109,OB7) 117,227 Total expendilufe 226,314 226,314 N81 Income 3,238,208 3,238.208 Net mDvem8nl in funds 3,238,208 3,238,208 Reconcillation of funds Total funds carried lorwafd 19 3,238,208 3,238,208 All of the group's activilles derive from continuing operaiions during the above pBriod. The notes on pages 15 10 29 form an integral parl of these financial stalemenls. Page 11
Bramhall Lane Lawn Tennis Club Limited (Registration number: 15423447) Consolidated Balance Sheet as at 31 March 2025 2025 Note Flxetl as$8ts Tangible assets Investments 12 13 627.760 1,248.400 1,876,160 Current as$ets Stocks Debtors Cash al bank and In hand 14 15 2,115 1.100.170 306.649 1.408,934 Credltors: Amounts falllng due wlthin one year 46,886 Net current assets 1,362.048 Net asset8 3.238.208 Funds of th& group., Unrestrl¢tgd Incomo tunds Unreslriclod funds 3,238,208 3,288,208 Total funds 19 The Inancial stslemenls on pages 11 10 29 were approved by the trustees, and aulhor(5ed for issue .>.7. and signed on their behall by.. Mr C Bowen Trustee MrMJRa Trustee liffe The notes on p8y&s 15 10 29 form an integral part ol these financial slalemenls. Pag8 12
Bramhall Lane Lawn Tennis Club Limited (Registratlon number. 15423447) Balance Sheet as at 31 March 2025 2025 Nota Flxed 8SSèts Tangible assets Investmènts 12 13 612,722 1,248.401 1,861,123 Currenl assets Debtors Cash al bank and in hand 1.131.079 287,401 1,418.480 16 Creditors: Amounts falllng due within one year Not curront ass&ls 17 36.105 1,382,375 Nèt assets 3,243,498 Funds of the charity: Unrestricted incomg funds Unresliiclèd funds 3,243,498 Total funds 19 3.243.498 The rna clal slalemenls on pages 11 10 29 were approved by the trustees. and aulhorised for issue nd signed on Ihelr behalf by: Mr C Bowen Trustee MrMJRate Truslee ffe The notes on pageg 15 to 29 form an Snlegral parl of these financial slalemenls. Page 13
Bramhall Lane Lawn Tennis Club Limited Consolidated Statement of Cash Flows for the Period from 18 January 2024 to 31 March 2025 2025 Note Cash flows from operatlny activitiès Nel cash income 3.238,208 Adjustments to cash flows from non-cash items Depre¢ialion Investment incomp Glll of tangible fixed assets from unincorporated metnbets club 14,178 (86,4081 472,598 12 2,693,380 Working capllal adjustments Increase In stocks Increase in debtors Increase in creditors q4 15 17 12,1151 11,100.1701 46.886 Nel cash flows from oper8llng activities 1,637.981 Cash flows from Invastlng actlvities Interest ieceivablg and similar income Purchase of tangible fixed assets Purchase of inveslmenls 86,408 1169,3401 1,248,400 12 13 Nel cash flows from Investir)g activities Nel increase in cash and cash equivalents Cash arbd cash equivalents al 18 January Cash and cash equivaknls at 31 March 1,331,332) 306,649 306.649 All of the cash flows are deiived from acquisitions in the current financial perlod. The [leS on pages 1510 29 form an integral part of these financial stalemenls. Page 14
Bramhall Lane Lawn Tennis Club Limited Notes to the Flnan¢ial Statements for the Period from 18 January 2024 to 31 Trjiarch 2025 1 Ch&rlly status The charily is limited by guarante8, incorporal&d In England and Wates, and consequently does nol have share capital. Each of the trustees is liable to conlribule an amount not exceeding £10 lowards the assets of the charity in Ihg event of liquidation. The addfess ol ils registered office is.. Bramhall Lane Lawn Tennis Club Ramsdale Road Bramhall Slockport SK7 2PZ 2 Accountlng pollcle5 Summary of significant ac¢ountlng policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policles have been ¢Dnsislenlly applied to all Ihe years presented, unless olherwise staled. Statèment of compllance The financlal slal&menls have been prepared in accordance wilh Accounting and Rèporting by Charities.. Statement of Recommended Practice lapplicablo lo charilies prepafing Ihèlr accounts in accordanc6 with the Flnancial Reporting Standard appllcab16 in the UK and R&publlc of Iroland IFRS 1021) {Issued in October 2019) - Icharilies SORP IFRS 1021), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) the Charities Act 2011 and Companies Act 2006. B8$15 of prgparatlon Bramhall Lane Lawn Tennls Club Llmiled meets the definition of a public benefit enlily under FRS 102. Assets and liabilities are Snilially recoynised al historical cost 01 Irans8cliDn value unless oth8rwis& sl818d in the relevant accounting policy nolas. Basls of consolidation The consolidated financlal slalemenls n$011date the financial slalements of thè ch8rlly and lis subsidiary undertakings drawn up to 31 March 2025. No slalemenl of financial activities is pr8senled for the charity as perfflitled by section 408 of the Companies Act 2006. The charity made a surplus for the financial period of £3,243,498. Page 15
Bramhall Lane Lawn Tenni5 Club Limited Notes to the Financial Statements for the Period from 18 January 2024 to 31 March 2025 A subsidiary is an entity controlled by the charity. Control is achieved where the charily has the power lo govtsrn the financial and operaling polici8s of an enlily so as lo obtain benefits from ils activities. The results of subsidiaries acquired or disposed of during th& year are included in the slalemenl of financial aclivilies from the effective dale of acquisition or up lo Ihe effective dale of disposal. as appiopiiale. Where necessary, adjuslmenls are made lo the financial slalemenls of subsidiaries to bring thèir aceounllng policles into Ilne wllh those used by the group. The purchase method of accounting is used to account lor business combinations that result in the acquisition of subsidiaiies by Ihe group. The cost of a busSness comblnallon Is measured as the falr value of the asgèts glven. equity inslrum&nls issued and liabililies incurred or assumed al the dale of exchang8, plus costs directly allribulable lo the business combination. Idenliliable assets acquired and Ilabllllies and conllngenl liabilities assumèd in a business combination are measured ini11211y al their fair values at the acquisilion dalg. Any excess of Ihp cost of the business combin8lion ovor the aUIrer'S interest in the nel fair value of the identifiable assets, liabililies and conlingent Ilabililles recognised is recorded as goodwill. Inler-company Iransaclrons. balances and unrealised gains on Irans&clions betsveen the charlly and ils subsidiaries, which are related parties, are eliminated in full. Inlra-group losses are also eliminated bul may indlcal8 an Impalrmenl that requires recogniliDn in the consolldaled finencial statements. Accounting pollcles of subsidiaries have beon changed where necessary lo ensure consistency with the policies adopted by the group. Non-conliolling interests in the nel assets of consolidated subsidiari85 are id6nlified separately from the gTOUP'S equily therein. Non-conlrolling interes15 consist ol the amount of those interests al the dale of the original business combination and the [-COntrollIng shareholdorfs share of changes in equity since the dale of the CDmbinaliDn. Total comprehensivè incorne is allribuled lo non-conliolling interests even il this results in the non-conliolling interests having a deficit balance. Going ¢onc&rn Thts IfLislees consider that Ihere are no material uncertainties about the gfOUP'g ability lo Conliftue 89 a going concern nor any significant areas of uncerlainly Ihal affect Ihe carrying value of assets held by the group. Income and endowm&nts All in¢omo is ipcogn5sed once the charity has entillemonl lo the Income, 11 Is probable Ihal the Incom6 will be received and th& amDunl of the income recgivable can bè measured reliably. Page 16
Bramhall Lane Lawn Tennis Club Limited Notes to the Financial Statements for the Period from 18 January 2024 to 31 March 2025 Donatlons and legacles Donations are recognised when the charity has been nolified in willing of both the amount and selllemenl d81e. In Ihe event that a donation is subject to conditions that require a level of p8rforman¢e by the charity before the chaTity is onlilled to the lunds, Ihe income is deferred and not Tecognised until either those conditions are lully met, or the fuifilmenl of those condiliDns is wholly within the conlrol of th& charity and it is probable that these conditions will be fullilled in the reporting perlod. Legacy gifts are recognised Dn a case by case basis lolk)wing the grant of probate when the adtnlnlstralorlexeculor for the eslale has communicated in writing both the amount and selllemenl dal8. In the event Ihal the gift is in the lorm of an asset oth8r than cash or a flnancial asset traded on a iecognised stock exchange. fecognilion is subject lo the value of Ihe gift being reliably measurabl with a degree of reasonable accuracy and the lille lo Ihe asset having been Ir3nsferred lo the chaiily. Investment Income Dividends are recognlsed once the dividend has been declared and nollflcatton has been recoived ol Ihe dividend due. Exp8ndlture All expendilure is Tecognised once Ihere Is a legal or conslruclive obligation to that expendiluie, il is prob8ble selllemenl is required and the amount can be measured rfrliably. All costs are allocated lo the applicable expenditure heading that aggregate similar costs lo Ihal category. Whefe CDsls c8nrK)I b& directly alliibuled lo parlicular headings they hav8 been allocaled on a basis consislenl with the use of resources, wSlh central siaff costs allocated on thè b8sis ol lime sponl, and depreclalion charg&s allocated on Ih? pDrtion ol the asset's use. Other support cosls are allocated based on the spread of slaff costs. Support costs Support costs include cenlral functions and have been allocatei( lo activity cost calegoiies on a basis consistenl with Ihe use ol resources, for example, allocating properly costs by floor areas. or per capila. staff cosls by the lime spent and olher costs by their usage. Governance costs Thes8 includ8 the costs allribulabl& lo the charills compliance wilh conslilulional and slalulory requlremenls, Including audit, slralegic man8gBm6nl and Iruslees meetings and ieimbursed expènses. Taxatlon The Gharily is considered lo pass Ihg lèsls set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore il meets the definilion of a charllable company for UK CDrpDralion lax purposes. Accoidifigly. the charity is PDlentially exèmpl Irom laxaliDn in respect of income or capilal gains received within categorie5 covered by Chapter 3 Part 11 of the Corporallon Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 3992. to the exlenl that such income or gains are applied exclusively lo charitable purposes. Page 17
Bramhall Lane Lawn Tennis Club Limited Notes to the Flnancial Statements for the Period from 18 January 2024 to 31 March 2025 Tanglble flxed a55et$ Individual fixed 8ssels cosllng £100.00 or more are inilia15y recorded al cost, less any subsequ&nl accumulated depreciation and subsequent accumulal8d impairm6nl losses. Depreciation and amortl8atlon DepTecialion is provided on tangible fixed assets so as lo write off the cost or valuation, less any eslimaled residual value, over their expected useful econDmic lile as follows= No depreciation is ¢hBrged on fieehold land. Asset class Buildlngs Clubhouse, Courts and Grounds Dppreclatlon method pnd rate 40 years slraighl line 3-20 years slraighl line Buslness comblnatlons Business combinations are accounted for under the purchase method. Where ne¢essary, adjuslmenls are made lo the linanciBI slalemenls of subsidlaries lo bring th? accounting poli¢ies used into linp wlth thosè used by thè group. All inlra-yroup Iransaclions. balances, income and expenses are eliminated on consolidation. In accordance wllh Sèolion 35 of FRS 102, Section ig of FRS 102 has not been applied in Ihesg finanGlal slalements in respeGI of business comblnalions &ff8cled prlor to Ihe dale of Iians1110n. Flxed a55et investments Fixed asset inveslmenls. olher than programme related Inveslmenls. aTe Included al market value al the balance shBel dale. Realisecl gains and losses on inveslm&nls are calculated as the differenc& belween sales proceeds and their markel value Bt the slarl ol the period. or their subsequent cost. and 8re charged or CTediled lo Ihts Statement ol Financial Aclniilies in Ihe period of disposal. Unroallsed galns and losses reprgsonl the movement in markèt values durlng the period and a credilgd or chaTged lo the Statement of Flnancial Activili8s based on the mar4(8t v2lue al the period end. Stock Stock is valued al the lowor of Cost and eslimaled selling pri less cosls lo complete and sell. after due regard for obsolete and slow moving stocks. Cosl is delermined using the lirsl-in. lirsl-oul IFIFOI. Trade debtors Tiade deblors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Tradè debtors are recognised iriilially al the transaction price. They are subsequently measured al amDrlised cost using the effective interest melhod, less provision for impalrmenl. A provislon lor the impairment ol trade dèbtors Is established when Iherg is oblecllve evidence that the charily will nol be able lo collecl all amounts due according lo the original 18rms of the receivables. Page 18
Bramhall Lane Lawn Tennis Club Limited Notes to the Finan¢lal Statements for the Period from 18 January 2024 to 31 March 2025 Cash and cash equlvalents Cash and cash equivalents comprise cash on hand ancf call deposits, and other ghort-lerm highly liquid inveslmenls that are readily ¢or)vertiblè to a known amount of cash and are subject lo an insignifKanl risk of change in value. Trade creditors rrade creditors are obligations lo pay for goods or servlces that have been acquired iri the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the ch8TiIy does not have an un¢ondilional rjghl. al Ihe end ol the reporling period, lo defer selllemenl ol the credilor lor al least twelve months after the reporting dale. If Ihere is an unconditional right lo defer selllement for al least twelve months after the reporting dale. Ihey are presented as non-currenl Trade ¢redilors are rècognised initially at tha transaction price and subsequently measured al amortised cost using the effective interest method. Fund structure UnTeslrlcted income funds are general funds that are available for uso al the Iruslees di$cielion iri furtherance of the objectives of the groLSP. P¢nslons and othèr post retlrèmenl obllgallons Thè group operates a d&lined contribution pension scheme which is a pension plan undfjr whl¢h Iix8d eonlribulions are paid into a pension fund and the group has no legal or conslruclive obligation lo pay further contributions even 11 the fund doès not hol(1 sufflclent assets lo pay all omployees thè benelils relalinq to employee s6rvic8 in the current and prior periods. Contributions lo defined contribution plans are recognlsed In tho Statement of Financial A¢livilies when they are due. If ¢onl¥ibulion payments exceed the contribution due for service. the excess is recognised as a PTepaymenl. Flnan¢lal Instruments Cla5slfiG&lion Financial assets and financlal Ilabllilles a¥e recognised when thè group becomes a party to the conlraclual provisions of Ihe inslrumenl. Flnancial liabilities and equily inslrumenls are classilipd according lo the substance pf the conlraclual arrangements entered into. An equity insliument is any contract that evidences a rgsidual interest in the assets of the group aflBr deducting all of its liabllilies. Page 19
Bramhall Lane Lawn Tennis Club Limited Notes to the Financial Statements for the Period from 18 January 2024 to 31 March 2025 Recognlllon and measurement All linanGial assets and liabilities are initially measured at transaction price linclLKllng Iransaclion cosls), except for those financial 8ss&is classified as al fair value through prof11 or loss. which are initially measured al fair value (which Is normally the l¥ans8clion price excluding Iransaclion coslsl, unless the arrangement conslilutes a financing Iransacliori. 11 an arrangement conslilules a financing Iransaclion, tho financial asset or financial liabilily is measured al the present value of Ihts fulurè payments discounted al a market rale of Interest for a slmllar dèbt inslrumÉnl. Flnancial asststs and Ilabllilles are only olfsel in the slalemenl of financial pogiliDn when. and only when ther& exists a lagally enforceable iighl lo sel oll the recognised amounts and the group intends either lo sellle on a nel basis. or lo realise the asset and se1119 the liability simullangously. Financial asseis afe derecognised when and only when al the conlraclual rights lo the cash flows from the financial asset expire or are sellled, bl the group IrBnsfers to another party subslanlially all ol lh& risks and rewards of ownership ol the financial asset, OT c) the group, despite havlng retained some, bul not all, significant risks and rewards of ownèrship. has transferred conlrol of Ihe asset lo another party. Financial liabilities are derecognised only when the obligalion specified In the contract Is discharg6d, cancell6d or explres. Investmonls Inv8slmgnls in non-convertible preference shares and non-pullabla ordinary or preference sharos (where sharos are publicly traded or their f2ir value is reliably measurable) are measured al lair value ihrough profit or loss. wre falr value cannot be measured iellably, invoslinènls are measurèd al cost less impairmènt. Inveslin8ni8 in subsidiaries and associal?s are measured al cost less impairment. For invesiments in subsidiaries acquired for consideration including the issue ol shares qualifying for merger relief. cost is measured by reference lo Ihe nominal valua ol the shares issued plus fair value of other consideration. Any premium is ignored. Fair value measurement The besl evidence ol fail value is a quoted price for an identical asset in an active market. When quolgd prices are unavailable. the price of a IBcenl transaction for an idenlical assel provides evidence of fair value as long as Ihere has not been a signifi'cant change in economic circumstances or a significant lapse ol lime since the IransacliDn IDok place. If Ihe market is not active and recent Iransaclions Df an identical asset on Ihelr own are not a good gslimale of fair value. the fair va5u8 is estimated by using a valuation le¢hnique. Page 20
Bramhall Lane Lawn Tennis Club Limited Notes to the Flnanclal Statemènts for the Perlod from 18 January 2024 to 31 March 2025 3 Incomg from donatlons and legacles Unrestrlcted funds General Total funds Donations and legacies., Gill of assets from hrtembers Club Legacies 552,073 2,714,104 552,073 2,714,104 Total for period ended 31 March 2025 3,26b,1 T7 3.266,177 4 Investment Income Unre$trl¢ted funds General Total funds Interest receivable and slm115Jr Income; Interèst r8ceivabl8 on bank deposits Other Interesl receivable Other income from fixed asspl inveslmanls 7,715 80,293 1,600 7.715 80.293 1,600 Total for pèriod ended 31 March 2025 86,408 86,408 5 Other ihcomg Unre51rlcted funds General Total funds IrKomè from liaditHJ subsidiary 111,93f 111.937 Total for pgrlod ended 31 Nlarch 2025 111,937 111,937 6 Exp&ndlturo on charltable acllvlll&s Unrestrlcted funds Genoral Total funds Note Governance and support costs 109.087 109.087 Pagè 21
Bramhall Lane Lawn Tennis Club Limited Notes to the Flnancial Statements for the Period from 18 January 2024 to 31 March 2025 Governance and support costs Total expendlture Repairs and maintenance Ac¢ounton¢y fees ALKJil fee5 Consultancy fees Legal and professlonal f&6s Deprecialion 37.743 5,650 5.300 900 47,559 11,935 37.743 5,650 5,300 900 47,559 11,935 Total for perlod ended 31 March 2025 109.087 109.087 7 Othgr gxp&ndltur Unrestrlct8d funds General Total funds Note Staff costs Wages and salaries Pension costs Depreciation. amorlisalion and other similar costs AIIDealed SUPPDrl CDSIS 41,646 859 2,243 72,479 41,646 859 2.243 72,479 Total for perlod ended 31 March 202S 117.227 117.227 Paga 22
Bramhall Lane Lawn Tennls Club Llmlted Notes to the Financial Statements for the Period from 18 January 2024 to 31 March 2025 8 Net Sncomlngloutgolng resourc8S Nèl ineomingloutgoing resources for the period includo.. 2025 Audil lees Other non-audil sprvices Deprecialion of lixed as8els 5,300 3.450 14.178 9 Trustee5 remuneratlon and expen$&s Dufirig the peiiod. the group rvimbursed £4,635 to three Trustees in respect of repairs, maintenance and oenèral expènses. No Iiustees. nor any persons connected wllh them, have recelved any remunerallon from the group during the period. No trustees have rece6ved any other benefits from the ¢harily durtng the year. 10 Staff costs The aggr8gal& p8yroll costs were as follows= 2025 staff costs during the perlod were: Waggs and salaries Pension cosls 41,646 859 42.505 Thè monthly av&ragg numbèr Df persons (including senior management I leadership team) employed by the group during the period expfessed as lull lime equivalents was as follows.. 2025 Trading No employee received emoluments of more than £60,000 during the period. The lolal employee benefits of Ihe key tnanagetnonl porsonnel of the group were £23,950. 11 Taxatlon The gTDUP is a registed charity and is therefore 8xempl from 12xatÉDn. Pagg 23
Bramhall Lane Lawn Tennis Club Limited Notes to the Financial Stalements for the Period from 18 January 2024 to 31 March 2025 12 Tanglble lixod as501s Group Clubhouso, Courts and Grounds Land and bulldlngs Total Cost Additions Inherited assets 23,228 218,597 146,112 254,001 169,340 472,598 Al 31 bAarch 2025 241,825 400,113 641,938 Depreclallon Charge for the year 1,896 12,282 14.178 Al 31 March 202S 1,696 12,282 14,178 Net book value Al 31 March 2025 239,929 387.831 627.760 Charlty Clubhousg. Courts and Grounds Land and bulldlngs Total Cost Additions Inherited assels 23,228 218,597 142,241 240,591 165,469 459.188 Al 31 March 2025 241,825 382,832 624,657 Deprèclation Charge lor tho ygar 1,896 10,039 11,935 Al 31 March 2D25 1,896 10.039 11.935 Net book value At 31 March 2025 239.929 372.793 612,722 Includ8d within tangible fixed assets above are assets which were Inherited from the unincorporeted Members Club on 22nd August 2024. The properly included above within land and buildinos was gilled lo the Charity on 27th Seplember 2024. These assels wer8 Iransferred lo the Charity and Ihen som8 assets as alx)ve were subsequently IransfeTred lo the Iradlng subsidlary al Ihelr respective nel book value. Page 24
Bramhall Lane Lawn Tennis Club Limited Notes lo the Flnancial Statements for the Period from 18 January 2024 to 31 March 2025 13 Flxed asset Inve$tmBntS Group 2025 Listed Investmènts 1,248,400 Other investments Listed Investm9nts Total Cost or Valuatlon Additions 1.248.400 1.248.400 Al 31 M8r¢h 2025 1.248.400 1.248.400 Net book value Al 31 March 2025 1.248.400 1.248.400 Charity 2025 Llsled Inveslmenls 1,248,400 Shares in group undertaklngs and parllolpating Interests Subsidiary undortaklngs Total Cost Additions Al 31 Maich 2025 Net book value Al 31 March 2025 Pag& 25
Bramhall Lane Lawn Tennts Club Limited Notes to the Financial Statements for the Period from 18 January 2024 to 31 March 2025 other investments Llsled Investments Total Cost or Valuatlon Additions 1,248,400 1,248,400 Al 31 Mafch 2D25 1,24B,400 1,248,400 Net book value Al 31 March 2025 1,248,400 1,248,40D Subsidlarles The Charity owns 100% c>f the Ordinary shares of Bramhall Lane Lawn Tenni$ Club (Tradlngl Limll&d (company number 154392741, a company incotpoiated in England and Wales on 241h January 2024. The registered office is Bramh311 Lane Lawn Tennis Club, Ramsdale Road, Bramhall. Sfockport, SK7 2PZ. The principal aclivily of the company is the provisiorb of sports facilities. Turnover for the peiiod ended 31st March 2025 was £111,938, gxpgndilure was £117,228 and Ihe profi'Lf Ilossl for the period was1£5,2901. The assets of the Comparby al 31st March 2025 were £48.992. liabilities were £54,281, and capital and reseNes w&r61£5,2891. The accounts presenl informalron about the Charity and subsidiary as a group. 14 Stock Group 2025 Charlty 2025 Stocks 2.115 15 Debtors Group 2025 Charlty 2025 Trade d2bloTs Due from group undertaklngs Prepayments Other debtors 3,449 43.501 3,380 1.093.341 1.087,578 1,100,170 1.131.079 Page 26
Bramhall Lane Lawn Tènnis Club Limited Notes to the Flnancial Statements for the Period from 18 January 2024 to 31 March 2025 16 Cash and cash equlvalents Group 2025 harlty 2025 Cash al bank Short-terffl deposits 26.976 279,673 306.649 7,728 279.673 287.401 17 Credltors: amounts falllng due wlthln one year Group 2025 Charity 2025 Trad8 credllors Other laxalion and social security Other creditors Accruals 30,769 2,108 1,281 12,728 46,886 25,155 10,950 36.105 18 Pènslon and other schemes Deflned contrlbutlon penslon schom The group operates a delined contribution pension scheme. The pension cosl charge foi Ihe perlod represents contributions payable by the group lo the SGheme an¢J amounted lo £Nil . Pag6 27
Bramhall Lane Lawn Tennis Club Limited Notes to the Flnancial Statements for the Perlod from 18 January 2024 to 31 March 2025 19 Funds Group Incomlng resources Resources expended Balance at 31 March 2025 Unr&strlct&d funds General 3.464.522 226.314 3.239.208 Charity Incomlng resources Resources èxppnded Balance at 31 March 2025 Unrestrlctgd funds General 3,352,585 109,087 3,243,498 Pagè 28
Bramhall Lane Lawn Tennis Club Limited Notes to the Financial Statements for the Period from 18 January 2024 to 31 March 2025 20 Analysls of net assels between funds Group Unrestrlcted funds General Total funds at 31 March 2025 Tangiblè fixBd ass&ls Fixed asset inveslments Current assets Current liabililies 627.760 1,248,400 1.408.934 46,886 627.760 1,248,400 1,408,934 46,886 Total nel assets 3.238.208 3.238.208 Charlty Unre5tricled funds Genèral Total funds at 31 March 2025 Tangible fixed assets Fixed asset investments Curfent assets CLtrf8nt liabililies 612,722 1,248.401 1.418.480 36.105 612,722 1,248,4D1 1,418,480 36,105 Total nel assels 3.243.498 3,243,498 21 Related party transactlons Group There were no related party Iransacllons in period. Charlty Du¥ing the period the charily made the following related pafly Iransaclions.. Bramhall Lane Lawn Tennls Club (Tradlngl Llmlted (Bramhall Lane Lawn Tennis Club Llmlled (Charilyl Is the Immediate parent of Bramhall Lane Lawn Tènnis Club (Trading) Limited. During the period ended 31 $1 March 2025, Bramhall Lane Lawn Tennis Club Limited Ifansferred nel assels of £49,395 ID Bramhall Lane Lawn Tennis Club (Trading) Limited. Al Ihe balance sheet d8le Ihe amounl due lo Bramhall Lane Lawn Terbnis Club (Trading} Limited was £43.501. Page 29
Bramhall Lane Lawn Tennis Club Limited statement of Flnancial Activities by fund for the Perlod from 18 January 2024 to 31 March 2025 Unrestricted Funds Total Unrestricted Funds 2025 Income and Endowments from; Ootiallons and legacies Investment income Other income 3,266,1 Y7 86,408 111,937 Total income 3,464,522 Expenditure on: Charitable aclivilies Commercial trading operations 1109,0871 117,227 Tolal expenditure 226,314 Nel income 3,238,208 Rgconcillatlon of funds Total funds carr lorw8rd 3,238,208 This page does not form parl of Ihe slalutory financial slalemenls. Pagè 30
Bramhall Lane Lawn Tennis Club Limited Detailed Statement of Financial Activities for the Perlod from 18 January 2024 to 31 March 2025 Total 2025 Income and Endowm&nts frown: Donations 8nd18gacies lanalysed b81owl Investtnenl income lanalysed below) Other income (analed below) 3,266,177 86,408 111,937 Total income 3,464.522 Expendlture on: Charilable activities lanalysed below) Commerclal Iradlng operations {analys6d below) 1109,0871 117,227 Total expondlluro 1226,314 Nel Income 3,238.208 Reconclllatlon of funds Total funds carfied forward 3,238,208 This page does not form pafl of the slalulory linancial slalements. Pa 31
Bramhall Lane Lawn Tennis Club Limited Detalled Statement of Flnanclal Actlvities for the Pèrlod from 18 January 2024 10 31 March 2025 Total 2025 DonallGns and legaGles Legacles and bequests Donated assets lor use by Ihe charity 2,714,104 552,073 3,266,177 Investment In¢omg Other income Income fiom listed inveslrnenls Bank inlèr8sl received 80,293 11,6001 7,715 86.408 Ofher income Bar sal8S Subscription and fees incomg Other revenue 18.536 79.203 14,198 111.937 Charltable activities Depreciation of frèehold property Depreciation of Courts Depreciation of clUbUSe Depreciation ol Grounds Repairs and vnainlenance A¢counlarbCy legs The audil of the charills annual accounts Consultancy faes Legal and profe8sion81 fees 11.8961 18.964} 11.0321 1431 137,743} 15.6501 15,3001 19001 47.559 109,087 Commerolal tradlng operatlons Direct costs Wages and salaries (excluding directors) Staff pensions (Delinod conlribulion} Ratos Water rale5 Light, heal and power InsuranGe Repairs and maintenance Equipmgnt rBpairs and renewals Telephone and lax 111,1811 141.6461 18591 (97) 19751 {4.6261 11.925} 124.751) 15.150) {887 This pag8 does not form part of th8 slalulory financial slatemènls. Page 32
Bramhall Lane Lawn Tennis Club Limited Detailed Statement of Financlal Activities for the Period from 18 January 2024 to 31 March 2025 Total 2025 Office 6xp8nses Compuler software and mainlpnance ¢051s Tiade subs¢riplions Sundry expenses Cleanlng Tennis costs Advertising Accountancy fees Consultancy fe&s Legal and professional fees Bank ¢harg&s Oepiecialton of plant arms machinery (owned) DepTecialion of clubhouse, courts and grounds 11,3641 13931 11,6301 11,7491 17,7871 16,9581 13591 11,2501 15041 15211 13721 280 2,523 117,227 This page does not fomi parl of the stalulory linancial slalements. Page 33