SURREY LAWN IENNLSASSO(JATION JUNIOR TRusr REPORT AND Accoupirs FOR THE YEAR ENDED 30TH SEPTEMBER 2025 1.1 Reportof thefrusrees 3. Independent Erdminets Rwt 4. Statwnartof FIAanualA¢ts¥ibes 5. BalaFKe5h&t &7. NotÈ£totheAccounts
Page I SURREY LAWN TENNIS ASSOCIAnoN JUNIOR TRUST REPORT OF THE TRU5fEES FOR THE YEAR ENDED 30Th SEPTEMBER 2025 The tru5tEes presenttheirannual reportand financial statementsforthe yearended 30th Septsmber 2025. The finanoal statements have been prepared rn attordante with the accounting pollcies set oirt In note i to the accounts and compty with the thartLrfs trust deed, the Charttre5Art 2011 and Statement of Recommended Prnctitr.°Attounting and Reporting by tharities preparin8their accounts in accordan with the Finanoal Reporti[ Stsndard applicoble in the UKand Repubk of tland IFR5 1021 ISORP 20191° effective lJanuary2019. CON5rrruTtON The charFty was established byTrust Deed d3ted Ilth January 1983 and was subsequenJy stered wtth the Charity CommissÈoners Iregistrats no. 2863441. OBJECTS The charity was set up bythe Surrey County lawn TenntsAsgxladon to receive charttsble donations. The Tnjst Deed ststes its main object isto organise or provide or assist in the Organ10n and provision of faalrtteswhtch will enableaftd encoura8e puplls at schools and universittes in any partof the Uftrted ngdomtO play lawn tennis and to provideor assist in the provision of coathin& The trv5tw confirmthèyhave referred tothe guidan contrid in the tharity Commission's general guidance on pubfic benefitwhen rewiewingthe tharitrfs aims and obiecives and ift planning fure actvttre ORGANISATtON The prinopal offi of the Charity s Sutte4 (Ground Floor) 79A Grapes House, Esher HTeh StreeL Esher, mo 9Q TrUStEES Thetru5teeswho served dUringtherWere Messr& P Bradshaw. D P Howorth and M&A Fox The power of appointrient of newtrustee5ve5ts in the trustee5 of Tenni5 Surrey. TRUrn REVIEW Thetrustee5 dectded to Continue ther poltcyof8iving8rants to talented juntortennis players to asslst in theirtenni5 devek)pment Grants of £41SryJ12024- £395COI were madeto48 {2024491 junior player&
Page 2 SURREY LAWN TENNISASSOCIATION JUNIOR TRUST REPORT OF THE TRusfEES FOR THE YEAR ENDED 30TH SEPTEMBER 2025 (continued) RNMaALREWEWAND RESERVFS POULY Fundsfor investment have been invested in a of equitEs fthd on the London Stock Market The value of the invèstment portfolio increased by£103N17 during the year. The incomefortheyear rn the gerter31 fundswas £41.667 comparedto £37.141 in the previous year. Grant5 have been made of £41,5Wwith govetnance costs 0£529.At the end of theyear there were undistributed general fiJnds of £3?82. The trust reNed donations durtngtheyear of £30,000 from thevemon Ety Ch3fTtable Settlement which have been added tot1 designated fund5. The intention of thetsustees for the fuiure Esto retsin the tuirent balan in the dèsiqftatèd funds1£902.6461 to generate incorneto add to thèEeneral fijndsto distribute as grants for the benefft of juniortennis playe. The designated fvnds a5 set out in note 6 represent histOriC21 donationswhich thetrustees have chosen totreat as non-drstributsble and hekl for tnvestmenttogetherwith realised and unreabsed irLvestrnent proffts. TRUSIEFS RESPONSIBILMFS IN RELAoN TO THE RNANaAL ATEmENTs The charitytrusteesare reSpOl)Ie for preparire ètrtst, annual report and fin3nLial siatsments in accordBnc with applitsble Liw and Untted ngdO[ Atcouiitistandards Iuniw ngdoM GeneraltyAccepted Accounting Practi1. The law applicableto tharittes in Engknd and Wates reqYFstfvé d)aritytmsteesto prep3rÈfinancial stements for eath yearwhich give atrue and fairview of the state of affairs of the charsty and OTthe Incoming resourtès and application of resource% of the d)arityforthat per In prepèringthe finanual statemejts. the trustees are required to: . select suitable accounting pore$ and then apptythem consistentW- • observe the method5 and prinuples in the applioble Charrties SORP.- • make judgements and mate$thatère reasonable and prudentr. . state whether èpplicable accounting stalldèrds have been ti Illowed. subjectto any material departures disclosed and wla¥ned in thefinancial 5tatementr ' prepare the finanaalswments on the going concern bas UTr1 rt 15 inappropriate to presumethatthe tharitywill Conitnue in business Thetrustees are re5pon&bJeforthe maintertan aftd integrTtyofthÈ charttyand financial infom)8ti¢X included on thechartLVs websste. Lègslation in the United Kingdom governingthe preparation and dissemination of financialstatements may dtfferfrom legsLion in other jurisdiction Y ORDER OF THETRUSTEES D P Howorth IOJanu8ry2026
Page 3 l pOrttothQ Charitytrusree50n myexaminK)Dofts aDntsOftI Qb3rtyfc¢the wredEdal SeptemPEr2025. Th15 report15 madesoWtothe ChariVsvuses asa kly. Wdrt4dthe(harth5 (Accounts and Retort51 RegUtiOnS 2(K& W workhas teen undertakenthat I rnight5tatetothe charfty truthe5th05e rnattEf51 am wuwedtosiatttt>them in an dependent exarftinerfsreKKrtand for not)ther purFose.Tothefvlleste¥rert ttylaw. I do Kac£eptassttMé pnstllYtsanne otherthan the ¢JJèffty6ndthe Ority5TrLLaets 8$ a txyty.furrnywThkotfvrthi5ferrfJrL RÈsp0nthiiaftd basis oflot Asthetres0ftt0rityy a [Keparatr0fKcOLTrts in a[colan vffthth¢ rpquirernÈntsofthe CharknÈ%kt 2011 fthÈ2011kel. I reportin WofmyeYaminatx (JFtheth3Ttys acc(KHts3rriedwtunts5&-rkn) 145ofthe 2011Attand in£anwng¢yJt my2¥amination I have folh)tdalltheapF¥Kabte rea)rts81w iwihe Charity Commi55ion yndersecbon 145lSllbl ofthe 2011Act Yourattentitin 15 drawntothefattthatthe thartyhaswepared the accwts in aEcordantr with Accountln8 and Reporting by Ch3rTbe5: Statrmentof R££ommended PracbceapplKXtAe totharrbes preparirytheiraccotsnts in at¢ordantE withthe Tinanci81 Rep)rting stsndard appkable in the UK and Republicof Ireknd IFRS 1021 i preferenceto theAccounting and ftepting tytharityes; sratsrreTrtof Rttommerthd Pwtyce I5$9n l As 2rx15 whh i% referred to in extrnt retions but ha5 withdrawn. l under5tsndth3tthts ha$b done in orderforthe accovntstrj mideatruezndfairviÈw in a¢ts)rdanowtth Gen2raltyAcceptedAtcourtingPratDte feLfOr1tlng pÈrttids beyTrniningcffj orafter lJ&nuary2019. I havewmpleted myexaminothn. I cwfirrn thatno rr¥trers hastcon tomyatt)tion in tonnethin with the mtnatton Sinme [alt0 Lknthat in anymarÈJfjal respect 1 accoting records¥Te notkepttn reSOfthe tharityas required bysetuon 130 of the2011 A¢ or 2. the accourrts do rKJtaccord withtlK)5e recNts:or 3. the accourrtsdo notc¢%nvwlththeapP1rab]e nremerrtsCOrKemi8thef0mIand1I)tÉrtfètt0ufftts setout IJ the Charths IP&counts and Repthtsl RegthtitioA$ 2CIJ8 oth¥than any requir&nentthatthe accountswe a rueandfairfviewwhK isnota rnottercrySthYw as rortof an independent exam1rti0. I have no toncern5 and havÈ ¢omeatr05s rother1nat¢5 in with the examirL4tion tD whith attention sknuld tedrawn in this rwrtinordertoenèble3 woperUn(krSranthOftheaccotst0be readd. 5i8fted JomesPe6TdJ RX SwingfieldHo SpringffeldRood Horshom We5tSL R11122R6 Dtste." joAp2026
Page 4 SURREY LAWN TENNIS ASSOCIATION JUNIOR TRusr STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2025 General Funds Designated Fund5 Total Funds 2025 2024 Notes INCOMING RESOUR5 Incoming ReSoUrS from Generated Funds Interest Dividends Donations 258 41.409 258 41,409 30.0(KI 316 36,825 30,000 30.000 Total Incoming Resources 41,667 30.OCKI 71,667 67,141 RE50URCE5 EXPENDED Charitable Artivities Grants 41,500 41.5(M) 39,500 Governance Costs 529 529 504 Totsl Resource5 Expended 42.029 42,029 40,004 Net Incoming (outgoing) Resources 1362) 29.638 27,137 Gains (Losses) on Revaluation of Investments 103.417 103.417 61,182 13621 133.417 133.055 88,319 Total Funds Brought ForvMrd 3.744 769.229 772.973 684.654 Total Funds Carried Forward 3.382 902.646 906,028 772,973 The notes on pages 6 and 7 form a part of these accounts
Page S SURREY LAWN TENNIS AssoaATION JUNIOR TRUST BALANCE SHEEr AS AT30TH 5EPIEMBER 2025 2024 Investments 898.045 764.537 Debtor5 Cash at Bank 418 10,565 10,983 538 9,436 CREDrroRS: Amounts Faltlng re Wtthin Oneyear rtdrycreditors NEfcuRRENtASSErs 7.983 8,436 9.028 772,973 RJNDS Designated Fund5 Generdl Funds 901646 3382 7229 3,744 906.028 772,973 Approved bytheTrusteeson IOJanvzry2026 D P Howorth, P Bradshaw, A Fox
Page 6 SURREY LAWN TENNIS ASSOCIATION JUNIOR TRUST NOTES TO THE Accourirs FOR THE YEAR ENDED 3UTH SEPTEMBER 2025 L ACCOUNTING POUOES al Accounting Convention The acCots Ifinanoal statements) have been prepared in accordance with Accounting and Reporbng by(ttarttses: Statement of Recommended PractiaPplicable to tharibes preparing their a£counts in accordance wtth the Finanaal Reporting Slandard appliGiblÈ in the UKand Republic of Ireland IFRS 1021 (effective ljanuary 20191 and the Cha¢ities P£t 2011 and appficable regu13tton> No ststement of cash fiows has been provtded as the char(ty tssmall underthe CharitiesArt SORP IFRS 102). The financial statements are Pente<l Èn stedin8 and roundedtothe nezrert£L bl Fund Accountlng The general funds comprisefvnds generated from investment and ardilablefor diStnutiOn. The designated fvnds consist of donation5 received which the truste2E have re501ved to ifNest to generate Income available to be distributed. The designated funds aLw indude realrsed and unrealised gains from investmenL cl Investments Invesbnents held which are quotsd on the UKStOL marketare statsd attheir open marketvalue atthe year end. Other investsy)ents which are notquoted are5tatsd atcosL dl Acuuat5 basis Both incorne and expenditure ale account foron art attrua15 basis. el Going concern The financial statsrnents have been prepared on a gofftg concern basis as the trnstres bèlieve that no materi31 uncertainties ext5L The trustees have consided the level of fvnds held and the expected level of income and expendthrefor 12 months frorn authorising these finanaal statements. The budgeted Income and expenditure 4ssufficient with the level of reserves forthe cltarity to be able to continue as a going concern. 2. GOVERNANCE cosrs 2025 2024 Portfofio Administrion Fees 529 3. GRANTS I grants were made to assist juniortenni% playw5 in thwr dévelopmentin thesporl
Page 7 SURREY LAWN TENNIS ASSOCIATION JUNIOR TRusr NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 SEPTEMBER 2025 Icontinuedl INVE¥tMEKtS Openir Balan Addiborbs Dtsposals Revaluation Closing Balanc¢ UK Usted Investments held indtrecdy 7fA537 53.952 123,8611 103.417 898,045 5.TOTAL FUND5 General Designated Totsl Funds Funds Funds Balan BrthT8ht Ftrward Movement in Funds forthè Finanoal Year 3.744 769.229 13621 133.417 3A82 902,646 772,973 133.055 906.028 & DESIGNATED FUNDS 2024 Thèvemon Ety Furkd The SurreyTenftrs Fund The Norman Latchford Fund Gains IL05s&s1 from Invesbnents 2705( 447,Q)O 240,)0 447,QL>J 1&5,146 902,646 79.729 769.229 7. TRUSrE REMUNERATtON None of thetrLL%tees reNed any rernunerati¢ benefits in kind or reimbursement of expÈnses durfng the currentorprioryeaf. RELATED PARTYTRANUCttONS There were no retated partytrdn5art*)ns duringthe currentand prior year.