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 We5m1t￿tEr 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..
CoMpa￿Y 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 responsi￿111Y 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 a￿ayS 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 ￿nS￿red 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 m￿e 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
a￿UIrer'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. w￿re 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 registe￿d 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 (anal￿ed 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 clUb￿USe
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