## **SCONE TENNIS CLUB STATEMENT OF RECEIPTS AND PAYMENTS** 

FOR THE PERIOD 1 SEPTEMBER 2024 TO 31 AUGUST 2025 

|**RECEIPTS**<br>**Donations**<br>**Trading Activities**<br>Income from Trading Activities<br>**Charitable Activities**<br>Income from Charitable Activities<br>**Income from Investments other**<br>**than Land and Buildings**<br>Investment Interest<br>Bank Interest<br>**Total Receipts**<br>**PAYMENTS**<br>**Trading Activities**<br>Cost of Trading Activities<br>**Charitable Activities**<br>Cost of Charitable Activities<br>**Governance Activities**<br>**Total Payments**<br>Transfer to and (from) funds<br>**Surplus/(Deficit) for the period**<br>**SCONE TENNIS CLUB**<br>**STATEMENT OF BALANCES**<br>AS AT 31 AUGUST 2025|Unrestricted<br>Restricted<br>Total<br>Total<br>Funds<br>Funds<br>**2024/5**<br>**2023/4**<br>Note<br>£<br>£<br>£<br>£|Unrestricted<br>Restricted<br>Total<br>Total<br>Funds<br>Funds<br>**2024/5**<br>**2023/4**<br>Note<br>£<br>£<br>£<br>£|
|---|---|---|
||4<br>5<br>UnitedTrust<br>6<br>7|285<br>-<br>285<br>326<br>1 282<br>-<br>1 282<br>860<br>6 403<br>-<br>6 403<br>6 027<br>1 006<br>-<br>1 006<br>940<br>**0**<br>-<br>0<br>0<br>8 976<br>0<br>8 976<br>8 153<br>1 363<br>-<br>1 363<br>1 313<br>14 153<br>-<br>14 153<br>4 944<br>-<br>-<br>-<br>-|
|||15 516<br>0<br>15 516<br>6 257|
|||-<br>-<br>-<br>-|
|||-6 540<br>0<br>-6 540<br>1 896|
||||
|Funds Reconciliation<br>Balance at 1 September 2024<br>Surplus/(Deficit) for the period<br>Roundings Adjustment<br>Balance at 31 August 2025<br>Bank Balances<br>RBS Community Account<br>United Trust Bank Account|Unrestricted<br>Restricted<br>Total<br>Total<br>Note<br>Funds<br>Funds<br>2024/5<br>2023/4||
|||55 234<br>-<br>55 234<br>53 338<br>-6 540<br>-<br>-6 540<br>1 896<br>**1**<br>-<br>1<br>0|
|||48 695<br>0<br>48 695<br>55 234|
|||48 630<br>-<br>48 630<br>27 447<br>0<br>-<br>0<br>27 788|
|||48 630<br>0<br>48 630<br>55 235|



signed by: Paul Cunningham (Treasurer) on behalf the Trustees. Approved by the Trustees on 2nd November 2025 

**NOTES TO THE FINANCIAL STATEMENTS** 

FOR THE PERIOD 1 SEPTEMBER 2024 TO 31 AUGUST 2025 

## **1.  Basis of Accounting** 

These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Truste Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 

## **2.  Nature and Purpose of Funds** 

Unrestricted Funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity.  The trustees maintain an unrestricted fund for the day-to-day running of the Charity.  Restricted Funds may only be used for specific purposes.  Restrictions arise when specified by the donor or when funds are raised for specific purposes.  During the period there were no restricted funds. 

## **3.  Trustee Remuneration and Expenses** 

No remuneration or expenses were paid to any trustee or related person during the period apart for refunding of goods purchased on behalf of the club. 

||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|
||Funds|Funds|2024/5|2023/4|
|**4.  Income from Trading Activities**|||||
|Coaching Income|1 282|-|1 282|860|
|Court Hire Income|0|-|0|0|
|Sale of Tennis Balls (Old and New)|0|-|0|0|
|Miscellaneous Income|0|-|0|0|
||1 282|0|1 282|860|
|**5.  Income from Charitable Activities**|||||
|Subscriptions - Current Year (2025)|5 841|-|5 841|5 628|
|Subscriptions - Previous Year (2024)|0|-|0|0|
|Match Fees|20|-|20|0|
|Court Hire (Online + Honesty Box)|512|-|512|379|
|Deposit for Clubhouse Keys|30|-|30|20|
|Grant Income|0|-|0|0|
||6 403|0|6 403|6 027|
|**6.  Cost of Trading Activities**|||||
|Coaching Expenditure|1 363|-|1 363|1 313|
|Tennis Balls (Coaching)|-|-|-|-|
||1 363|0|1 363|1 313|
|**7.  Cost of Charitable Activities**|||||
|Clubhouse Maintenance|2 139|-|2 139|960|
|Clubhouse Utilities (SRP)|978|-|978|978|
|Clubhouse Supplies|117|-|117|241|
|Court Maintenance (incl gate/mini court)|8 955|-|8 955|1 000|
|Court Equipment|-|-|-|-|
|_CCTV Maintenance_|**-**|-|-|-|
|Council Rent|85|-|85|85|
|LTA Registration and Court Fees|0|-|0|405|
|TT/P&D League Entry Fees|830|-|830|480|
|Stripe/ GoCardless Fees|0|-|0|49|
|Tennis Balls (Matches/Social)|627|-|627|404|
|Trophy Engraving|50|-|50|142|
|Club Social Events|337|-|337|140|
|Sports Medicine Subscription|0|-|0|0|
|Website / Office Supplies|0|-|0|45|
|Retirement Gifts|**0**|-|0|0|
|Miscellaneous|35|-|35|15|
||14 153|0|14 153|4 944|