Charity Registration No. SC044813 (Scotland)
ANSTRUTHER TENNIS CLUB SCIO
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
SCOThISH CHARITY NUMBER SC044813
Henderson Black & Co

NSTRirrHER TENNIS CLUB Scto
coNrEliTS
Reportof the
Pagtsl-3
llldeFerLdetLI eXati)iti￿$ report ¢0 th¢ tru5*cs
Receipts ￿ pa￿ts account
Page 5
stalen￿lt of Balan￿5
Notes ￿ the accounts
Page7-8

ANSTRUTHER TENNIS CLUB SCIO
TRUSTEES. ANNUAL REPORT AND ACCOUTr￿5
FOR THE PERIOD ENDED 31 DECEMBER 2024
The Irustges have pleasure in wew)ting their report together with the thnancial statements for t
year ended 31 December 2024.
Reference and Administralive Intorniation
Scottish Charity Nuft￿er".
SC044813
Contact Address:
Bankers..
Independent Examiner:
TSB. HanovEr StreeL
Edinburgh. EH2 2DS
enderson Black & Co.. 28 Rodger Street,
ns
er,
Trustees
The charity i8 administered by a committee who are its trustees. The following persons have served during
the period and since the year end-
retary from 28 January 20241
ary 20241
Charitable Purposes
The Charitable Purpose of the SCIO. as set out in the cortsttttrtion, is the thanCeme￿ of public
participation in sport. To further these objectives the Club wll seek to..
advance the education of children. young people and adufts through the p¥ovision ol such coachlng
or4)ortunities lo engage in the study. practice and leaching of all aspects ol lawn lenni% lo develop
their phys￿￿ capacities, health and wellbeing in order to improve the conditions ol life.,
supp)rt, where po55ible, underprivileged children and yOLrths, lo part￿￿pate in the amateur sport of
Lawn Tennis by loslering both a team and whyer communty spir(t lor the achievement ol these
and such other similar purposes as may be deemed to be charitable and lo lurther the
development ol the public's appreciation of Lawn Tennis"
do all such other Ihings as shal further the obiethes of the Club.

ANSTRUTHER TENNIS CLUB SCIO
TRUSTEES. ANNUAL REPORT AND ACCOUNTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
Structure arrfl Management and Recruitmenl and Appointment of Trustees
The Club was incorporated as a Scottish Charitable Organisation ISCIOI on 22 April 2014 and to which the
unincorF)oraled Anstruther Tennis Club transferred all a&sets. liabilities, responsibillties ete.
The Board of Trustees consists ol four office bearers (President. V￿president, Treasurer and Secretary).
three League Team Captains. a Social League Secretary, soci￿ Secretary and Clubhouse Convener along
wrth 4 Junior represenlab'ves. All off icèrs and Trustees are appoinled by The Club membership at the
Annual General Meeting. retire annual￿ arKI are eligible lor re-election. members of al least one yearfs
standing arè eligible to be nominated lor the Committee ol Trustees. Trustees who have served on the
Committee lor at least one year are e14gibk to be nominated for the post of President.
Rlsk Management
The trustees have assessed the major risks to which the charity is exposed. in particular those relating lo
Ihe operations and finances ol the charrty, ar¥J are satisfied that systems are in place io mitigate the
charity's exposure lo the rna￿)r risks.
Review of the Aedvllles and Achievements
Our club membership renains level with a lew new member5 this year. A recruitment drive will be the main
focus ahead to encourage rw4 pL3yers, new families aThJ new chiklren to the club and to enjoy tennis.
Plenty ol compelilwe tennis lor our mernbers this season with continued league matches and the
introduction ol more club fIn￿S over a Very SLttessful weekend in Sept.
Coaching programme still runnirKJ well. An extra holpjay camp was introdtKed this year. Main focus for next
year is boost the junior meM￿rshipS for those attending the o)aching sessions.
For the year ahead. more lemis ￿MaInS our main prionty. plans are afoot for more social events to
integrate rfifferent members groups we will look into funding to rep*e our floodlights to mo
SUst￿nable LED lamps.
Fln8n¢ial Fleview
In the year ending 31 December 2024 there were receipts of £6,950 12023 £7,0061. there was no grant
incorne received in the year 12023 £Nill. The￿ were payments of £9,770 12023 £8,230) on charitable
activities. The deficit in the year is a resutt of Pa￿U￿ htgh repair costs. which are not eX￿Cted lo tecur.

ANSTRUTHER TENNIS CLUB SCIO
TRUSTEES, ANNUAL REPORT AND ACCOUNTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
Reserves Policy
The Club is building levels ol reseNes to ensure tuThYg *e avwlable to cover the ongoing running.
maintenance and repair costs as well as to contribuie towards future plans. The statement of b￿anCeS
Shows £12.907 01 bank b￿anceS at the year er>J120ZJ £15.727). ol which £7267 are unrestricted 12023
£10,187).
Approved by the tnjslees and signed on Iheir behalf on 28 February 2025 by:.
Vice-President of Anstruther Tennis Club (SC044813)

Anstruiher Tennis Club SCIO
INDEPENDEp￿ EXAMINER'S REPORT
TO THE TRUSTEES OF THE ANSTRUTHER TENNIS CLUB SCIO
YEAR ENDED 31 DECEMBER 2024
I repjrt on the accounts of the charity tor the ￿riod ended 31 December 2024 which are sel
out on paoes S to 8.
Resp8Ctiv8 responsibilities of trustees and examiner
The charity's Iruslee5 are respjnsible lor the preparation ol the accounts in accordance with
the tarms ol the Chaitties and Trustees Investment IScottarKII Act 2005 and the Charitiès
Accounts (Scotlandl Regulations 2006 las amendedl. The charity trustees consider that the
audit requirement ol Regulation 10111 Idl of the Accourtts Regulations does not apply. 11 is my
responsibility to examine the accounts as required under section 44111 Icl ol the Act and lo
state whether part￿ular rnatte￿ have come lo my attention.
Basis ot independent exarninorfs statemenl
My examination 15 carrEd out in accordance wtth Regulation 11 of the Charities Accounts
(Scotlandl Regulations 2006 las amended). An examination includes a review ol the
accounting records kept by the charty and a comparison ol the accounts presented with those
records. It also includes consideration ol any unusu& items or disclosures in the accounts,
and seeks explanations from the trustees ttjnceming any such matters. The pro¢edures
undertaken do not provkle ail the evidence thai would be required in an audiL and
consequenlly I do not express an audit orynion on the View given by the accounts.
Independent examineV$ ststen*nt
In the course ol my examination. no matter has come lo my attention..
1. wh￿h gives me reasonable cause lo believe that in any material respect the requirements..
- to keep ac¢ounting records in accordance with se¢tion 4411 I lal ol tt)e 2005 Act and
Regulation 4 01 the 2006 Accounts Regulations, and
- to prepare accounts vknKh accord wllh the accounting ￿CordS and witr) Regulation
9 01 the 2006 Accounts Regulabons
have not been mel. or
2. 10 which. tn my opinion, attenlwjn be drawn in order to enab￿ a proper
understand
f the acccuyis lo
reached.
Partrer
Henderson Black & Co
Chartered Accountants
28 Rodger st￿et
Anstruiher
KY10 3DU
28 FebrLAry 2025

ANSTRUTHER TENNIS CLUB SCIO
RECEIPTS AND PAYMEfrrrs AccOu￿r
YEAR ENDED 31 DECEMBER 2024
Unrestricted Restricted
Funds
Funds
2024
2024
Total
2024
Total
2023
Receipts
Grants
Bank interest
char[tab￿ ac*v￿eS
6.941
6,941
6.999
Total receipts
6.950
6,950
7,006
Payments
CharitabKg costs
9.410
9,410
Governance costs
360
360
324
payrnents
9,770
9,770
Deflclt for year before transfers
Transfers
2.820
2,820
1,224
Deficit foryear

ANSTRUTHER TENNIS CLUB SCIO
STATEMENT OF BALANCES
AS AT 31 DECEMBER 2024
Unrestricted Restrlcted
Funds
Funds
2024
2024
Total
2024
Total
2023
Funds re¢on¢iliation
Opening cash at bank
Deficit IOT the peric*J
Closing cash at bank ￿ 31 December 2024
10.187
(2,8201
7,367
15.727
12,8201
12.907
16,951
11,2241
15,727
Bank balènees
TSB Current Account
NS & I Investment Account
6,469
898
12,009
898
14,838
889
7.367
5.540
12,907
15.727
Other assets
Court floodlighting
20,622
20,622
20,622
20,622
Liabilitlos
IrKJeperKfenl Examinefs lee
360
360
360
360
The acthunts were approved by the TnJst8es on 28 Fetmuary 2025
and signed on their beham by..

ANSTRUTHER TENNIS CLUB SCIO
NOTES TO THE ACCOUNTS
YEAR ENDED 31 DECEMBER 2024
1. Aeeourtting policies
These a￿Unts have been Fyepared on the Receipts & Pa￿ents basis in accordan￿ with the Charit*s &
Trustee Investment Iscolandl Act 2(M)5 aThJ Ihe Charilies Attounts Iscotkndl Regujations 2006 las amended).
2. Trustee remuneration. expenses and related partytransactSons
No remuneration vrds payj to truskes in the period.
The following Trustees were reIMt￿r$￿J lor out ol ÉypÈn5es during the year
21r24
1.773
2023
958
958
3. Employees
The charrty dhd not havÈ onyempbyees during the per￿d.
4 Govemanee costs
Govemance cgsts irldudes Pa￿nts to the Inthpermleni Examinerof £32412023 £3241.
S Movements in bank and eash bal
Ai 01 Jan
2024
Al 31 Dec
2024
Reeeipts Paymènts Transfers
Unrestricted funds
10.187
6.950
19.7701
19,7701
7,367
10.187
6,950
7,367
Restricted lunds
5,540
5,540
Total bank and cash balan￿$
15,727
6.950
19,770
12,907
At 01 Jan
2023
At 31 Dee
Receipts Payw*rrts Trnnsfers 2023
Unrestrlcted funds
11,170
7.006
17,9891
17,9891
10,187
11,170
7,006
10,187
Restrkied funds
5.781
12411
5,540
5.781
5,540
Totsl bank and cash balances
16.951
7.006
17.9891
15,727

ANSTRUTHER TENNIS CLUB SCIO
NOTES TO THE ACCOUNTS
YEAR ENDED 31 DECEMBER 2024
6 Funds
Purposes of Unrestricted Funds:
Unrestricted funds are those thai may b& used at the di%retion ofthe trustees in furtherance of the objects of
the charity.
Pury)oses of Restricted Funds..
Reslricted fund5 rnay only be used for SFecffic Pur[￿Se$. Re5thctions arise when specthed by the thnor or
when funds a￿ rai%￿1 for sw(fic PLtrposes.
In 2016 the asswth*n reCeN￿ £47.853 of restricied frorn the Frfe Environmental Trust towards the
costs of purchasing and In￿ling Court fk)odlighb"ng. In 2020 and 2021 the dub re￿Ned various grants
towards the costs of refurt)ishing ts clubhouse.

AnStr￿er T¢nnls Club SCIO
Dptailed Receipts and PayThthts Account. partofstatsrtoryaccounts and ontylor
the Infomiation of members arKI tn
Y•r ended 31 December
Unrestri¢ttd
Funts
Rastticted
Fund*
Tot
Totsi
Totsl
Total
2024
2023
Grants:
B¥nk ￿tr￿eSt:
Charitabte actlvw:
mbership fees
WNtor fees
Fkxmjiights
5.4
629
530
720
Other
2C
Toial Receipts c•￿Ied fonvard
6,950
7.oc

AnsirulherTennis Club SCIO
Detailed Receipts and Payments Account- Not part of Stattrtory accounts and only for
Ihe intormation of members and trustees
FuThJs
Fund8
Totsl
Totsl
Total
2024
Tot81
2023
2024
Total A￿lp￿ br(Mtyhtforwyrd
Payments
Charftabk a¢tivMes:
Rent & rates
Rewrs & maintena
Refurtishment cc*ts
6.950
1,650
2.995
1.523
2,211
241
665
924
1.025
744
95S
Ir6urance
Club afliliabon fees
Equipment
Trophie5 & engra*ing
Coaching costs
Bank charges
924
1,025
744
819
460
228
219
219
233
109
Governan￿ Costs:
lTr*Fendent ey2rninerf$ tee
324
TO￿ payments
9,770
12.8201
8.230
12.8201
11.2241
Transfer of fuft(ts
2.820
1.224
Ck)sing at 31 December 2024
2.820
1.224