TRUSTEES, ANNUAL REPORT For the year ended 31 iTrlarch 2025 Arbroath Lawn Tennis Cliib (SC0409i4) l. Reference and Administrative Information Charity Name: Arbroath Lawn Tennis Club Siottish C"haritv lumber: SC040954 2. Structure, Governance and Management Ad)roath Lawn Tennis Club is an unincorporated assoc.iation governed by its constitution adopied by the membership The club is managed by a &olunteer Board of Trustees elected aT]nually at the ACJM. TTUStees are responsible for strategic over.sighL financial stewardship, safenuarding. and ensuring that the club continues to operate in accordance with charity law and OSCR guidance. Dav-tfrday tennis activities, including coaching piogFamtnes. ale delivered by a qualified tennis coach ivho is contracted by the club. Volunteers support coaching. maintenance, fundraising, and events throughout the year. New trustees are provided with an induction covering the club's constitution, safeguarding policies, financial procedures, and OSCR requirements to ensure effective governance. 3. Objectives and Activities The purposes of Art)roath Lawm Tennis Club are. To promote participation in the sport of tennis within Athroath and the surrounding area. To encourage active. healthy lifesty'les for people of all ages and abi lities. To provide atTordable access to high-quality tennis courts, coac.hing, and community programmes. To foster communits" Spirit, wellbeing. and RnclusiN"eness through sport. To fulfil these charitable obj ectives, the club delivers.. Weekly coaching sessions for children and adults. Holiday camps, open days, and community engagement events. Internal tournaments and friendly competitions. Fundraising events such as raffles, themed nights, and social activities. Opportunities for volunteers to contribute to club operations and maintenance. The club aims to provide a welcoming and supportive enviromnent for beginners, intemediate players. and competitive players alike. 4. Achievements and Performance During the reporting year, Arbroath Lawn Tennis Club continued to grow and Strengthen its position within the local community. Key highlights include.. A substantial increase in membership and monthly fee payrnent compliance, strengthening the club, s recurring income. Delivery of junior and adult coaching programmes led by qualified coaches, supporting skill development for all levels. Successful summer camps and adult sessions generating additional income and providing accessible tennis opportunities. Engagement with local school s as part of a funded outreach initiative, introducing tennis to young people who mav not othe￿iS¢ access the sport. Improved facilities thanks to targeted maintenance and equipment upgrades funded through restricted grants. Well-attended fundraising events that strenothened the club's community connections while supporting financial sustainability. Overall. the year saw strong participation and a growing sense of community within the club. S. Financial Review Summary The club began the year with an opening balance of £7,799 and ended with £26,481, resulting in a surplus of £18,682. Tncome Total income for the year was £45,469. Key elements include. Memberships and monthly fees: Increased by approximately £1 I JOO year-on-year due to improved collection processes and recovery of overdue pavments. Coaching programmes: Around £1,500 generated from summer camps and adult classes. Grant funding: £2,500 received to support school programmes. equipment, and maintenance. Fundraising events: An additional £2,500 raised through raffles, themed nights, and similar activities. Expenditure Total expenditure for the year was £26,787. Major costs include" Coaching costs: Up by approximately £1,400, reflecting a new retainer for the coach and payments to coaching assistants. Schools programme: £270 spent from restricted grdnt funds. with £730 remaining for future activity Equipment and clubhouse maintenance: £1,500 spent from restricted funds to support facility improvements. Court maintenance: Decreased by around £1,500 compared to the previous year due to the coach taking on brushing duties, removing the need for external payments. Overall PositAon The club remains in a healthy financial position. with strong cash reserves and improved operational sustainability. Grant funding has been used responsibly for its intended restricted purposes. and cost control remains effective. 6. Reserves Policy The trustees aim to maintain su£Yicient reserves to cover at least 3-6 months of COTe operdting costs, ensuring financial stability in the event of unexpected income shortfalls. The current year-end balance meets this requirement. Any additional reserves will be reinvested into facility improvements. community proorammes, and long-term development. 7. Plans for the Future For the coming year. Arbroath Lawn Tennis Club plans to: Continue expanding coaching programmes for juniors and adults. Increase participation through school partnerships. open days, and community. outreach. Invest in ongoing facility maKntenance and future capital improvement projects. Develop new fundraising initiatives and seek further grant opportunities to enhance accessibility. Support volunteer development to strengthen club operations and event delivery. These plans support the charity, s long-tenn goal of providing inclusive, affordable tennis opportunities for the community. 8. Statement of Trustees, Responsibilities The trustees are responsible for ensuring that proper accounting records are kepL financial statements are prepared in accordance w'ith relevant legislation and guidance. and that the charity is administered in line with its COnsti￿tion and charitsble purpose5. 9. Approval of the Trustees, Annual Report Thi s Trustees, Annual Report was approJ¥ed b& the Board of TTUStees and sioned on its bchalf by Date: 2jjiil2S Djate: 2f11112r Year 8ndad 31st March 202 Unrejtrlcled Funds 2025 Tot•1 Fund¥ 2025 T¢M•I Funds 2024 Fund8 21125 Membership cOath￿9 Vlsttors Fundraising Glants nus Ball Qpen dayslevents lar Panels Team Income Sponsorshlp misceuane0￿ ReixiJl3 2.902 22,061 12.902 22.061 80 2.478 2￿00 4280 363 455 7.768 15.878 179 617 2.478 42 3e 3.58C 3LK 378 875 350 42.969 CDs& of genewatkng fvThYs ClubhoUse.'C￿rts nt 20.7 4227 2i.011 21.691 5.Ll96 26.787 20.3Tfj 6.217 26.593 869 1.110 Excess of Receljts over Payments fcff the 17952 730 18,682 3,249 Trnnslws Excess of R8c&tyts over P￿ne￿)IS for Ihe 730 Unre•trfrt•d Fund• 2C25 Tot Funds 21125 Fund• 2025 Totsl 2024 Bank ba￿￿￿S bro￿jh1 for￿r￿ 7.792 7.793 4.S Mo¥eh*nt in year. xcess of Rec84)t8 over P￿eThts for the year 17952 18.682 3,249 8ank baL4nces carrms fo￿rd 730 ClubMu89 •nd tsnnb pavmlon 51.860 S1.860 51,8 accoth)ts aF*r0￿d by Ihe C+mrnXtee c President Oate I Iii i L 2f Tmasur•r d 31st March 2025 otes to the Accounts l. MoveThnts In Funds At 1 April 2024 At 31 March 2025 Recelpts Payrnents TTrnsfer5 Unrosblcted funds: General Fund5 7.799 7.799 42.￿9 42.￿9 25,751 25017 Restricted fijnds: 1.7TO 730 Total funds 7.799 26.787 26.481 Unyestrfctod Funds 2025 Rgstrtcted Funds 2025 Total Funds 2025 Total 2024 Analysls of Payments- I Costs of generating hjnds Coathing C05ts Bonus Balls League Fees nsurance Equipment Affiliation fees Hoodies Mis￿lIa￿e0uS Costs 15,474 2.340 875 270 15.744 2,340 875 14.1￿0 1.848 1,680 869 1,329 405 85 100 20,376 351 420 247 519 20,790 631 420 247 519 21.691 901 2 ClubhouselCourtS Court Maintenance ElectriGity Broadband 2.433 1.447 869 3,302 1.447 3,983 1,662 572 4.227 869 Independent Examiner's Report to the Trustees of .4rbroath Lawu Tennis Club l Terx)rt on the accoimts of the charitv for Ihe lear ended I I st March ?0?5 Respecti1¢ reS￿nSIbIlitieS of trnsteL% #nd examiner 'rhe charir!, s I￿￿teeS are responsible tor the prepa￿lOn ot the accoimls in accor(knce iwith the tems of the Lhanties and I rusiee IIiN'estment (Scotlandl Aci ?005 and ihe Chanties Accounts Iscoiland) RebFulations The charity fftislees consider that the audit Tewiiremeni of Regulahon l O( l ) Id) of the Accounis RegTulalions does not applv. It is m!. responsibilits" to examine ihe accoimts as required under section 44(1) {ci of the Act and lo slate wh￿her particulat inarter5 have come lo mi. attention. Basis of indtpendent eiaminer's statement i ¢Kan)ili￿ton is