2021-12-31-accounts

REGisfF.RF.D CHARITY NUMBER: SC038883 REPORT OF THE TRUSTELS LYD UNAUDTfED MANCIAL sfATEMENTS F(IR TIIE PERIOD I JANUARY 2021 TO 15 SEPTEMBER 2021 FOR ROTHFS TF.NNIS CLUB Goldwells WaFd5 House Wards Road Elgi Moray tv30 INL

ROTHES TKNNIS CI.UII CO.NTETr4TS OF THE FLILYCIAL STATE￿IENTs FOR T&iL PERIOD I JANUARY 2021 TO 15 SEYTEMBLR 2021 Report of the Trnstees I to 2 IndepeDdeDt E￿nIneT'S Report ststerncot ofTrinancial Actiilties B&lTh¢e Sheet Not￿ to the Fittantial SttÈmeDts 6 to 9 Detailed S¢at¢JDent ol Financial AetiwAtle8 10 to 11

ROTHES TENflS CLUB REPORT OF ThF. TRUSTEES FOR THK PF.RIOD I JATUARV 2021 TO 15 SEvfEMBER 2021 The knwtV¥5 Plt5ent their report with the financial 5￿C￿ellts of the ¢batity for the peri¢xl l January 2021 to 15 September 2021. The injsttts haiFe adopted ihe provisions of Accounling aNI Reporting by CharitEes: Statcmcni of Reconvnended Prnctic¢ applicable lo ¢hariiies prepating their accounts ID accordan¢¢ with the Trinancial Reprting Stsndard applicabl¢ in the UK ublic of Ireland (FRS 102) (effectiv¢ l JaDuary 2019). OKJECTIVES AND ACTIvfnFS Objective5 aim5 Our PUTpo%￿ &8 ￿e0￿￿ed in our con5titurion are'.- a To promote. fosLer and cD¢ourdg¢ public partieipation in the game of tennis. b To promote, organise and out swial and recreational acti￿tits Wlth emphasis on faTnily participation in connection herewith In funherdn¢e of the above, the Club will:_ Increase the numbeT ofjunior,intennediate. senior and family members. b Acquire.¢TWt,forn).laythOUt.manage 2nd administer ground&courts'.clubhouK and facilities a￿50¢1ated herewith. ¢ A(filiaic to the Ilighlands District l.awn Tennis Associaiion.Tenni$ sc￿land and the l.awn Tennis AssoLiation aTKI comply with and upbold throughout the association their rules and regulatiuns lo which they are affiliatrd. d Enier upon sub-lct and acquire heritable property and scek to raise IoaT)s in ordcr to help finan¢¢ any project relaiin¥ to thc coUr￿the ¢lubhousc or any land in the club's le&se and gen¢r4lly do all SULh thing5 &s are incidenthl or ¢ondu¢ive to the coniinuartt and development of such activities or the atlainmlnl oFsu¢h objects. ACHIEvEMF.￿T AND PERFORMANCE Chxritable actlvltles Tho various a¢tiTrities and achicvcrncnt% during the year included the following al The memb¢rship in¢reased slightly. b) We w¢r¢ able to continue TrundR8i5ing de￿71¢ thc pandemic. A very SUC￿5$￿1 bun Day was held and th¢ proceeds TL match fvnded by the . The l(K) Club membersbip was illCTeaS￿ to 21KJ from June ¢1 The Ilighlands Districi L¢agu¢s were played in 2021 and th¢ Club l￿d le8￿ iti all events. The 16 & Under Boys won their l¢agu¢ STRucfuRE. GOVERNANCE AND MANAGEMENr Coverning docurncnt The charity is controlled by its governing documcnl a dced of tr￿51 and coLstitutLS 3n wiincory)orntcd charity. The Club is & chaTitable unincorporated OTg2nisaÈion which b￿arne a charity on 2ndNovernber 2007. R¢Lrul¢ment and appoiDtmcDt of nEW tru5tee5 All of thL Club'5 ttU5tees are appointed or re-ap5xiint￿l by th¢ members & our amiual general meetin8 .bich 18 h¢ld ill Aprtl or May yw.The T￿￿te¢S arc cottthionly known as the co￿1￿1tree. REFEREliCE AfiD ADfvItNISTRATIVE DETAILS Registered Charity Dumber SL0381183 Prlnelpal address 9 Green Streeet Rothe5 AB38 7BD

ROTFtES TFNNIS CI.UB REPORT OF TFtE TRUSTEES FOR TFtE PKRIOD I JAJUARV 2021 TO 15 SEvfEMBER 2021 Trustics Inde endent LxamiDer ALLA (ioldw¢lls Wards Ilouse Wards Road MunLy TV30 INI. Appr()v¢d by ord¢r of th¢ board of tsustees on..... . 8ttd s1￿Cd on its behalf by..

tNDEPENDENY EXAMp￿R's REPORT TO THE TRUSTEES OF ROTHES TENNIS CLUB I r¢port on the accoLmts for the period l January 2021 ￿ 15 Septembcr 20215d out OD pagcs four to ninc. Respective responsibilities octrustees and examiner The charity'5 ITh￿teeS are resEx)nsible for the preparation of the accounts in accordance with the tern￿ of the Charities and Tmstee Investmcnt (Scotland) Act 2(XIS and thc Charitie5 AC￿Unts I%￿￿]and) Regulaiions 21)06 {a5 arneTLded). The ¢harity's trustees consider that tbe audii TequireuKni of Regulation 10(11(al to (c) of th¢ Accounts Regulations does not apply. It is rny re5PODsibiliry tt> ¢xaTnine the ￿(Qu￿ts as requucd ￿￿eT Seeuon 44IIMc) of the Act alld to state wheth¢r partiwlar matters bave coroe io my attentio)). Basis of the independent examlner's report My examination was carried out in accoTdance with Regulation I l of the c.harities Accounts {Seoilandl R¢gulations 4006. An examination illclud&q a ttview of the accounting reeoTds kept by the charity and a comparison ol the accounts presellted with those records. It also in¢lud¢s consid¢ration of any unusuai itcms or th"selosures in the atcountg, and seeking explanations from you uustees conceming any such mallers. The pr(Kedurcs undcrtaken do noi provide all the evidencc that would be required in an audiL and consequently I do not expre&s an audil opinion on thc view given by the accounts. lftdep¢nd¢nt ex#miner'$ $ttem¢nt In connection with Tny exa￿l￿￿tiM has cA)me to my alt¢ntion: (l) which gives me reasonable cause to beli¢v¢ tb24 i0otty tiwterid respc¢L the requirements to keep ￿ollAting reeords in a¢¢ord8oc¢ with Sefflion 44(IXJ) of the 2(K)S Act and Regulation 4 of the 2006 Accounts Regulations.. and to prepare a¢¢ounts which accord with the 4cwunting rKords and to comply WTth Regulation 8 of the 2(K)6 Accounts Re8ulatLons h&ve no( been mci. or {2) to which, li) oiy opinioo attention thould be drawn in ordtt to enable a proper w]derstandin8 of the accounLs ttj bc r¢ached Guldw¢lls Wards Ilouse Wards Road Motay IV30 INL Date..

ROTHKS T[￿41s CLUB STATEMENT OF FINANCIAI. ACThryTfFS FOR THE PF.RIOD I JANUARY 2021 TO 15 SEPTEMBER 2021 Petiod 1.1.21 lo 15.9.21 Year Ended 3 1.1220 UnT￿trICted fun¢l% RGstricted Rothes Coun¢il Tots] runds Tota] fi￿d5 INCOMF. AND ENDOWMENTS FROM Dondtions aftd legacies 3,350 3,350 2,850 Charitable gctivities Edringto]vRoberLwn Tn&qt Th¢ Rothes Councki (Wiudfarni Communitv Benefit) Moroy Council First Pro Ltd Adapl and Thrieve 71K) 3.500 3(M) 15,500 15500 nih¢r irading actiwti 13.842 13,842 12,403 Total 17.492 15JOO 32.992 19,453 EXPENDITLRE ON Rai&ing funds 952 952 2.019 Other 21797 160 ?7.IN)3 19.950 'I'otgl 23,749 160 27,955 ?l.975 NET INCOMEI(EXPEliDITLRE) (6257) 11,454 (160) 5.037 (2,522) RECONCILIATION OF Total funds brought forward 19282 19.442 21,964 TOTAI. FUNDS CARRIED FOkWARD 13.025 11,454 24.479 19,442

ROTHES TENNIS CLUB B.41.ANCE SHEET 15 SEFfEMBER 2021 2021 2020 Unrestrided Restricied fund Rothes Couucil Totsl funds Total runds Notes CURRENT ASSETS Dcbt()rs Cash at baDk 10,025 11.454 21,479 13,025 11,454 24,479 19,44? NET CURRENT ASSETS 13.025 11,454 24.479 19.442 TOTAL ASSET8 LESS CURRENT LIABILITIES 13.025 11,454 24,479 19,442 NF,I' ASSTr.TS 13.025 11.454 24,479 19,442 FUNDS UDrestricted funds RcbtriL(ed funds 1928? 16U 1,454 TOTAL FUNDS 24,479 19.442 The flnaftcial qtstement8 Were approved by the B(wd of Trustc¢s and authorised for i58UC /..:.a.....LL............ andwcresi8n￿ on its 1￿halfby'. on

ROTHLS TF.NNIS CI.UB NOTES TO THE FPIANCIAI, STATF.MEprrs FOR THF. PF.RIOD I JANUARY 2021 TO 15 SEPTEMBER 2021 ACCOUNTINC POLICIES Basis frf preparkng the Ilnanclal slatemellts Th¢ finaucial stairnts of thc cbarity, whtcb is a public benefit entity undcr FRS 102. bav¢ b¢¢ll pr¢paT¢d in accordance with the Charitie5 SORP (fRS 102) 'Accounling and Rwrting by Charities: Ststement of Recotnmended Practice appii¢able ￿ clwities preEwiDg their accoullts in Aecordan¢e with the Financial Reporting Standard applicable in th¢ UK and Republic of Ireland IFRS 102) (eifcclive l January 20191,. Financial Reporting Standard 102 The Financial R¢￿T￿tig Stalldard applicabl¢ ID th¢ UK and Rcpublic of Irelalld, and the Cbarities aDd Ttustee IDY&stU￿￿l (Scod￿} Act 2005. The financial statem¥llts hav¢ b￿n prepared under the hi￿orical c051 convention. Income Ail inLome is T¢￿gniSed in the Statemth of Financial Acliviti&s once the clMrity has ¢Thtiti¢m¢nt to the funds, il is probable thai the iticome be received and the aty)unt can ￿ mcasured reliably. Expertditsrt Liabiliiics are recognised as expendiiure as soon as there is 4 Icg81 or constnlctive obliwion commiiiing ihe h4LTity to that expcnth'turc. 1¢ is prob4ble a tyansfer of ttonomic benefiL4 Mryll be requir¢d in scttlemcnt and the amount of th¢ obligation can ￿ rn¢asu￿d r¢liably. Exp¢ndilure 15 accounted for vn an accruals basis and lias bcen cla%sificd undcr headings that aggregate all cosi fflaied to the cat¢gory. NVh¢r¢ costs cannoi be directly aitributcd io parlicular h￿Ing5 ¢b¢y hav¢ bc¢n allocat￿ kn ac(iviti&% on a basis consi$ient wi¢h th¢ us¢ of resources. 'rax#tlon Thc charity 15 exempt from tsx on its clwitable activities. Fund aceountlng UDTe8lrieted funds ¢an be used ID ac¢ordance ￿'1th the ¢batitable Obje￿IVeS at thc discretion of thc tnL%ICCS. Restricted fullds cwn only be used for particular restricted puw within the objects of the eharity. R¢5tri¢tions arise whctt speeified by the do]M)r or wben fimds are rnised for particular testricted PU￿0$ Further explanation of th¢ n4ttwe and PUTpose of each fund is included in the notes to the financial statements. Hire puryha3¢ gnd Ic*siD% COtDmitrneDts Rentals paid under operating Ica%s ar¢ ¢harg¢d ￿ the Statement of Finallcial Activities on a straight lin¢ basi$ over the wiod of the le￿. OTIIER TRADING AcnviTIES Period Year EThde¢J 31.12.20 15.9.21 Fu]]draising events Shop income Coaching Fe£8 IloodieslPolo Shirts/Coasters 5.907 6.990 218 4.460 735 7.405 530 13,842 12,403

R(yfHES TENN'IS CLUB NOTES TO THE FPANCIAI. STATF.MENTS- continued FOR THE PERIOD I JANUARY 2021 TO 15 SEPTEMBER 2021 TRUSTFF.S' REMUYERATION BENEFrrs There were ]K> tnJstees' remullcrdtion or other benefits for the perifyj ended 15 sq>teM￿ 2021 nor for the yeax eDd¢d 31 D¢¢ember 2020. Trustee$, cxpeDS There w¢r¢ no trustees, expenses paid for th¢ pryi(xl cndcd 15 Septembcr 202E JuTrr for the y¢ar cndco 31 Decenkn 2020. COMPARATIVES FOR THE STATEMENT OF FIFIANCIAL A(ThryTIES Unrestricd Restricted Rotbes Coullcii Totyi fijnds INCOME AND ENDOWfvfENTS FROM Donations and legacies 2.850 2.850 Charitsble artivltie5 F,dringtODJRobertson Tnjsi Th¢ Roth¢s Council (Windfarm Community BLncfil} 7(K) 3.5¢Y) 3.500 Other trading acuvities 12.403 12,403 Totxl 19.453 19,453 EXPENDITURE ON Raising 2.019 2,(119 Other 19.956 19,956 Totsl 21,975 21,975 ET INCOMFJ(EXPENDITURE) (2,522) {2,522) RECONCILIATION OF FUL¥DS Total funds brought forward 21.804 21.9(A TOTAL FurI￿S CARRIED FORWARD 192x2 160 19,442

ROTHES TENNIS CLUB NOTES TO THF. FINANCIAL sfATEllffENTS- eohtinlled FOR THF. PF.RIOD I JA*4UAR Y 21121 TO 15 SEIryFMRF.R 2021 DEBTORS: AMouKfs FALLING DUE IvrrFttl% ONE YEAR 2021 2020 Other debtor5 3,(M)O MOVLMEiYf IN FUNDS N¢t moNemeut in funds At 15.9.21 u￿reStrIcted funds General fund 19282 (6,257) 13,025 Restrirted fund5 The Roth&% I'.ou¢il First Por Lts Adapl and Trieve (l60} 11.454 11.454 11.454 TOTAL TrUNDS 19,442 5,037 24.479 et movement in funds. included in th¢ above are as foll¢)ws: Incoming Resources cxpcndcd M<)VLment in funds Lnrestricted funds (ieneral fund 17.492 (23.749) (6257) Restrieted fund$ The Roth¢s ('oucil First Por l.ts Adapt and Thrieve (160) (4.046) (160) 11,454 15,5(X) 15.500 (4.206) 11,294 TOTAL FUNDS 32.992 {27,955) S.037 Comp#rative5 for movtmeDt In fvnd5 Net Tnovemeni in funits At 31.12.20 Atl.1.20 Unrestricted funds (ienerdl fi]nd 21.804 (2.522) Restricted funds The Rotbes C.oucil 160 io'rAL FttNDS 21,964 (2.522) 19.442

ROTHFS TENNIS CI.UB NOTES TO THE FINANCIAI, STATEMENfs- continued FOR THF. PF.RIOD I JAIUARY 2021 TO IS SF.wfEMBF.R 2021 MOVEMEiYf ITr4 FUNDS- continued CompaTrtive net movelllellt in fimds, Includ￿ in the above are as foll Incoming tesour¢es axpended Movernent in funds Unrestricted funds Cjcncral fund 19.453 (21.975) (2.522) TOTAL FUNDS 19.453 {21.975) (2,522) RELATED PARTY DISCLOSURF.S Th¢re wcre no related party trnnsacts.ons for the period endcd 15 Sep*mber 2021.

ROTHES TENNIS CLUB DET.ITLED STATElfEIT OF FTNANCIAI. ACTIVITIES FOR TItE PERIOD I JAJIJARY 2021 TO IS SEwfEMBER 21121 Period -1.21 Ye4r En 31.12.20 ded 15.9.21 Donations and legaeies me￿be[ShIpS Do[￿tionS Commimiry Fund 717 1,633 I,(M)O 2.124 726 3,350 2.850 Other tr*diDg activiti Fundraising ei'ents Shop incTrmc c.oaching Fees Hoodie&iPolo shirt￿L￿a$t¢rS 5,907 6,990 218 4,460 735 7.405 530 13,842 12,403 Charit4bl¢ #¢tivltie5 Grgmts 15,81X) 4.200 Tot%1 In£omln% resourtes 32,992 19.4.$3 EXPENDITURE Other trading 4ctiviti Fuiidraising Activities 952 1019 Other of Church Hall Cash and Cw oxmditUT¢ Tennis Balls Car Park Area Coaching SessiotLS ShIrt￿cO8$terS Heat and Light 14ees and Subscription Repairs and R¢ll￿al5 Stationery and Advertisitig Insurance Professional FK% Donations 360 403 213 1.331 4,770 6,004 16,084 789 1,850 215 3,387 1,935 390 1.998 207 1,112 1,269 30 26,523 19,476 Support £05ts Governance costs A¢¢ount2TJ¢y and Icgai ftts 480 This page does noi fortn part of the Statuto￿ fIna￿la1 statements

ROTHES TETrfNIS CI.UB DETAILED STATEIrfF.Yr OF FINANCI.4L AcrrvrrtES FOR THF. PF.RIOD I J.4NUARY 2021 TO 15 SEvfEMBER 2021 Peiiod 1.1.21 Year Ert 31.12.20 ded 15.9.21 Totsl resources ¢xpended 27.955 21,975 Net incornel(expenditure) 5.037 12,5221 This pag¢ d(bes not fonj) part of th¢ sthtutory fil￿}¢1￿1 statements