## 

## 



## 

|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<br>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<br>Total fundsbrought forward<br>Outstandingliabilities<br>6||157,521|-19,293<br>422,893||580,414||599,707|
|Total fundscarried fonrvard||||||||





## 

||BTAIRGOWRIENEWTEN<br>BalanceSheet<br>asatDecember2025|NIS CTUB||
|---|---|---|---|
|||2025|2024|
||Notes|E|f|
|FIXED ASSETS:|6|307,797|336,118|
|CURRENTASSETS:||||
|Debtors<br>Cashand bank|RBS<br>No2|7,868<br>84,990|6,311<br>67,952|
||HTB||0|
||United Trust|85,000|85,000|
||Cambridge and Counties<br>Cash|8s,000|85,000<br>178|
|||262,859|244,447|
|CURRENT LIABILITIES:||||
|Creditors:amountsfalling duewithin theyear<br>7||31|L45|
|Net CurrentAssets||262,890|244,296|
|Total NetAssets||564,687|580,4t4|
|CapitalandReserves<br>Generalreserves||L57,852|!57,521|
|DesignatedFunds<br>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)<br>Chargeforyear<br>At31 December 2025(totaltodate)|f<br>146,2t1<br>E<br>19,293<br>-i---165504-|||
|NET BOOK VALUE||||
|At1January 2025|€|335,118||
|At31 December 2025|€|316,825||
|LTALoanLiabilityasofDec2025<br>EnergyTrust ScotlandLEDLoanasofDec2025|-f<br>-f<br>f|3,000<br>12,O28<br>301,797||
|(7)Creditors due||2025|2024|
|Accruals||0|65|
|KeyDeposits||31|80|
|||31|745|



## 

##