| ContentsPage | |
|---|---|
| Pages | |
| Reference andAdministrativeDetail | 2 |
| Report oftheBoardofDirectors | 3 |
| lndependentExaminer's Reportto theDirectors | 4 |
| StatementofFinancialActivities | 5 |
| Balance Sheet | 6 |
| Notestothe Accounts | 7-9 |
| Unrestricted | RestrictedTotal2025 | RestrictedTotal2025 | RestrictedTotal2025 | Total2024 | Total2024 | ||
|---|---|---|---|---|---|---|---|
| Funds | Funds | ||||||
| Notes | |||||||
| lncome and Endowmentsfrom: | |||||||
| Othertradingactivities | 2 | 5,700 | 5,700 | 37,550 | |||
| lnvestments-bankinterest | 8,354 | 8,354 | 3,906 | ||||
| Charitable activities | 3 | 16,706 | 16,706 | 17,133 | |||
| Totallncome andendowments | 25,060 | 5,7{rO | 30,760 | 56,589 | |||
| Expenditure on Charitable activities |
4 | 9,70L | t2,L66 | 15,478 | |||
| TotalResources Expended | |||||||
| Netmovementinfunds | 15,359 | 3,235 | 18,594 | 43,tlt | |||
| Reconciliation ofFunds | |||||||
| Amortisation ofrestrictedfund-depreciation Total fundsbrought forward Outstandingliabilities 6 |
157,521 | -19,293 422,893 |
580,414 | 599,707 | |||
| Total fundscarried fonrvard |
| BTAIRGOWRIENEWTEN BalanceSheet asatDecember2025 |
NIS CTUB | ||
|---|---|---|---|
| 2025 | 2024 | ||
| Notes | E | f | |
| FIXED ASSETS: | 6 | 307,797 | 336,118 |
| CURRENTASSETS: | |||
| Debtors Cashand bank |
RBS No2 |
7,868 84,990 |
6,311 67,952 |
| HTB | 0 | ||
| United Trust | 85,000 | 85,000 | |
| Cambridge and Counties Cash |
8s,000 | 85,000 178 |
|
| 262,859 | 244,447 | ||
| CURRENT LIABILITIES: | |||
| Creditors:amountsfalling duewithin theyear 7 |
31 | L45 | |
| Net CurrentAssets | 262,890 | 244,296 | |
| Total NetAssets | 564,687 | 580,4t4 | |
| CapitalandReserves Generalreserves |
L57,852 | !57,521 | |
| DesignatedFunds Restricted funds |
NewPremises | 406,835 | 422,893 |
| 564,687 | s80,414 |
| Unrestricted | Restricted | TotalFunds | TotalFunds | |
|---|---|---|---|---|
| 2)Other trading activities | Funds 2025 | Funds 2025 | 2025 | 2024 |
| Grants Energy ScotlandLEDLightsGrant/Loan | 0 | 35,000 | ||
| PerthandKinross Council | 3,500 | 3,500 | 2,5s0 | |
| SSEN | 7,200 | 2,200 | ||
| Donations | 0 | 0 | ||
| o | 5,ltJg | 5,700 | 37,550 | |
| 3llncomefromcharltableactivlties | Unrestricted | Restricted | TotalFunds | TotalFunds |
| Funds 2025 | Funds 2025 | 2025 | 2024 | |
| Tennis Club Fundraising | 5,018 | 5,018 | 5,950 | |
| lncomefromSubscriptions | 9,794 | 9,794 | 6,782 | |
| VisitorsFees | L,519 | L,5T9 | 503 | |
| TennisBalls | 38 | |||
| Lights | 375 | 375 | 475 | |
| MatchFees | 240 | |||
| Level1course Tennis Scotland | ||||
| Sattennis | ||||
| UseoftheCourts | ||||
| Merchandise | ||||
| Ib,/Ub | 16,706 | 1J,9EE | ||
| 4) Expenditure on charitableactivities | Unrestricted | Restricted | TotalFunds | TotalFunds |
| Funds 2025 | Funds 2025 | 2023 | 2024 | |
| TennisBalls | 427 | |||
| League Fees | 1,035 | 1,035 | 980 | |
| Light andWater | 931 | 931 | 852 | |
| New Trophies | ||||
| Repairs& maintenance | 326 | 326 | 2s0 | |
| Engraving | 135 | |||
| lnsurance | 1,439 | L,439 | t,275 | |
| Fundraising | 2,t44 | 2,L44 | 2,874 | |
| ProfessionalFees | 4,502 | |||
| LTA Loan | 2,000 | 2,000 | 2,000 | |
| WaterSupply | ||||
| Sundries | 108 | 108 | 123 | |
| SSEN | 2,465 | 2,465 | ||
| Perth and Kinross Council | 962 | |||
| Lightreplacementrepayments |
| 6)Fixed assets | |||
|---|---|---|---|
| cosT | Land | &Buildings | |
| At1January 2025 | f. | 482,329 | |
| At31"December 2025 | f. | 482,329 | |
| DEPRECIATION | |||
| At1January 2025(totaltodate) Chargeforyear At31 December 2025(totaltodate) |
f 146,2t1 E 19,293 -i---165504- |
||
| NET BOOK VALUE | |||
| At1January 2025 | € | 335,118 | |
| At31 December 2025 | € | 316,825 | |
| LTALoanLiabilityasofDec2025 EnergyTrust ScotlandLEDLoanasofDec2025 |
-f -f f |
3,000 12,O28 301,797 |
|
| (7)Creditors due | 2025 | 2024 | |
| Accruals | 0 | 65 | |
| KeyDeposits | 31 | 80 | |
| 31 | 745 |