Charity Registration No. SC044813 (Scotland)
ANSTRUTHER TENNIS CLUB SCIO ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 SCOTTISH CHARITY NUMBER S$C044813
## Henderson Black & Co
CHARTERED ACCOUNTANTS, ANSTRUTHER
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## ANSTRUTHER TENNIS CLUB SCIO
## CONTENTS
|Report ofthe trustees|-|Pages 1 -3|
|---|---|---|
|Independent examiner's report to the trustees|-|Page 4|
|Receipts and payments account|-|Page 5|
|StatementofBalances|-|Page 6|
|Notestotheaccounts|-|Page7-8|
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## ANSTRUTHER TENNIS CLUB SCIO TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE PERIOD ENDED 31 DECEMBER 2025
The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 December 2025.
Reference and Administrative Information Scottish Charity Number: $C044813 Contact Address: 25A Taeping Close, Cellardyke, Anstruther, Fife KY10 3YL Bankers: TSB, Hanover Street, Edinburgh, EH2 2DS Independent Examiner: Mark Robertson BA CA, Henderson Black & Co., 28 Rodger Street, Anstruther, Fife, KY10 3DU
## Trustees
The charity is administered by a committee who are its trustees. The following persons have served during the period and since the year end;
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Alice Hall (President) Craig Horsburgh (Treasurer) Neil Carstairs (Secretary from 11/01/2026) ' Ellie Hall (Welfare Officer) Oo Carol Horsburgh a} Adam Alexander cs] Paul Brignal Tracey Stevenson Resigned 11 January 2026 ms Norval Aitken Resigned 26 January 2025 c Katrina McFarlane Removed 26 January 2025 g JillErnieSaunderson Allan (Secretary until 11/01/2026) S Mark Geary 5 Rona Mitchell a Stephen Elder Elected 26 January 2025 Andrew Flynn Elected 26 January 2025 Suzanne Tyler Elected 26 January 2025 Hugh Murphy Elected 11 January 2026
## Charitable Purposes
The Charitable Purpose of the SCIO, as set out in the constitution, is the advancement of public participation in sport. To further these objectives the Club will seek to:
- e advance the education of children, young people and adults through the provision of such coaching opportunities to engage in the study, practice and teaching of all aspects of lawn tennis to develop their physical capacities, health and wellbeing in order to improve the conditions of life;
- e support, where possible, underprivileged children and youths, to participate in the amateur sport of Lawn Tennis by fostering both a team and wider community spirit for the achievement of these and such other similar purposes as may be deemed to be charitable and to further the development of the public's appreciation of Lawn Tennis;
- e do all such other things as shall further the objectives of the Club.
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## ANSTRUTHER TENNIS CLUB SCIO TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE PERIOD ENDED 31 DECEMBER 2025
## Structure and Management and Recruitment and Appointment of Trustees
The Club was incorporated as a Scottish Charitable Organisation (SCIO) on 22 April 2014 and to which the unincorporated Anstruther Tennis Club transferred all assets, liabilities, responsibilities etc.
The Board of Trustees consists of four office bearers (President, Vice-president, Treasurer and Secretary), three League Team Captains, a Social League Secretary, Social Secretary and Clubhouse Convener along with 4 Junior representatives. All officers and Trustees are appointed by The Club membership at the Annual General Meeting, retire annually and are eligible for re-election. All members of at least one year's standing are eligible to be nominated for the Committee of Trustees. Trustees who have served on the Committee for at least one year are eligible to be nominated for the post of President.
## Risk Management
The trustees have assessed the major risks to which the charity is exposed, in particular those relating to the operations and finances of the charity, and are satisfied that systems are in place to mitigate the charity’s exposure to the major risks.
## Review of the Activities and Achievements
3 Theeveryone. club continues to have a steady flow of members and we remain focussed in promoting tennis for 3 With both our ‘inner club’ competitions and Tayside league matches, the members are getting the . E opportunity to put their skills to the test against players of all abilities. - The clubs coaching programme remains constant for both kids and adults. The club will need to look at 8 ways to encourage the older kids to transition up to play in adult sessions. a The courts are being maintained to a high level, allowing year-round play but these costs remain a big 5 impact on club funds so we will have to look at ways to help ease this burden to the finances. an Overall, the club is muddling along fine. This year’s focus will be to make sure we are maximising the potential memberships which are available, we will have to review memberships fees with a proposed slight increase but still offer value for money to those looking to play tennis.
## Financial Review
In the year ending 31 December 2025 there were receipts of £10,203 (2024 £6,950), there was grant income received in the year of £1,000 (2024 £Nil). There were payments of £9,168 (2024 £9,770) on charitable activities. The surplus in the year follows a deficit last year, where repair costs were particularly high.
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ANSTRUTHER TENNIS CLUB SCIO
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## TRUSTEES’ ANNUAL REPORT AND ACCOUNTS
## FOR THE PERIOD ENDED 31 DECEMBER 2025
## Reserves Policy
The Club is building levels of reserves to ensure funds are available to cover the ongoing running, maintenance and repair costs as well as to contribute towards future plans. The statement of balances shows £13,942 of bank balances at the year-end (2024 £12,907), all of which are unrestricted (2024 £1,040).
Approved by the trustees and signed on their behalf on 6 March 2026 by:-
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Craig Horsburgh
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Treasurer of Anstruther Tennis Club (SC044813)
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Anstruther Tennis Club SCIO
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE ANSTRUTHER TENNIS CLUB SCIO
YEAR ENDED 31 DECEMBER 2025
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| report on the accounts of the charity for the period ended 31 December 2025 which are set out on pages 5 to 8.
## Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## Basis of independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, o and seeks explanations from the trustees concerning any such matters. The procedures 1) undertaken do not provide all the evidence that would be required in an audit, and y consequenily | do not express an audit opinion on the view given by the accounts. zs rc Independent examiner's statement e In the course of my examination, no matter has come to my attention: : 1. which gives me reasonable cause to believe that in any material respect the requirements: an - to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and ~ to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Wark Y Robertson
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Mark Robertson BA CA
Partner 28 Rodger Street
Henderson Black & Co Anstruther
Chartered Accountants KY10 3DU
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6 March 2026
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## ANSTRUTHER TENNIS CLUB SCIO RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2025
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Funds|Funds|Total|Total|
|2025|2025|2025|2024|
|£|£|£|£|
|Receipts|
|Grants|-|1,000|1,000|-|
|Bank|interest|9|=|9|9|
|Charitable|activities|9,194|-|9,194|6,941|
|Total|receipts|9,203|1,000|10,203|6,950|
|Payments|
|Charitable|costs|6,696|2,040|8,736|9,410|
|Governance|costs|432|-|432|360|
|Total|payments|7,128|2,040|9,168|9,770|
|Surplus/(Deficit)|for year|before|transfers|2,075|(1,040)|1,035|(|2,820)|
|Transfers|3|-|-|
|Surplus/(Deficit)|for year|2,075|(1,040)|1,035|(2,820)|
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## ; ANSTRUTHER TENNIS CLUB SCIO STATEMENT OF BALANCES AS AT 31 DECEMBER 2025
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Unrestricted Restricted
Funds Funds Total Total
2025 2025 2025 2024
£ £ £ £
Funds reconciliation
Opening cash at bank (restated) 11,867 1,040 12,907 15,727
Surplus/(Deficit) for the period 2,075 ( 1,040) 1,035 ( 2,820)
Closing cash at bank at 31 December 2025 13,942 - 13,942 12,907
Bank balances
TSB Current Account 13,035 - 13,035 12,009
NS & I Investment Account 907 - 907 898
13,942 - 13,942 12,907
Other assets
Court floodlighting 20,622 20,622
20,622 20,622
Liabilities
Independent Examiner's fee 432 360
432 360
The accounts were approved by the Trustees on 6 March 2026
and signed on their behalf by:
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Alice Hall President
Craig Horsburgh Treasurer
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ANSTRUTHER TENNIS CLUB SCIO NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2025
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1. Accounting policies These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2. Trustee remuneration, expenses and related party transactions No remuneration was paid to trustees in the period.
|The following Trustees were reimbursed for out of pocket expenses during the year:|||
|---|---|---|
||2025|2024|
|MrCraig Horsburgh|836|15273|
|Mr Paul Brignall|17|-|
||853|1,773|
3. Employees The charity did not have any employees during the period.
- 4 Governance costs
Governance costs includes payments to the Independent Examiner of £432 (2024 £360).
## 5 Movements in bank and cash balances
|Unrestrictedfundsrestated
Restrictedfundsrestated
Totalbank and cashbalances|At 01 Jan
2025
£
11,867
11,867
1,040
1,040,
12,907|Receipts
£
9,203
9,203
1,000
__1,000,_
10,203|Payments
£
(7,128)
(7,128)
(2,040)
_(2,040)
(9,168)|Transfers
£
-
-
-
-|Transfers
£
-
-
-
-|At 31 Dec
2025
£
13,942
13,942
-
13,942|
|---|---|---|---|---|---|---|
||At 01 Jan|||||At 31 Dec|
||2024|Receipts|Payments|Transfers||2024|
||£|£|£|£||£|
|Unrestricted funds|10,187|6,950|( 9,770)||Ss|7,367|
||10,187|6,950|(9,770)||-|7,367|
|Restricted funds|5,540|-|-||-|5,540|
||5,540|:|z||-|5,540|
|Totalbankandcashbalances|15,727|6,950|(9,770)||-|12,907|
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## ANSTRUTHER TENNIS CLUB SCIO NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2025
## 6 Funds
## Purposes of Unrestricted Funds:
- Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity.
## Purposes of Restricted Funds:
- Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
In 2020 the club received grants towards the costs of refurbishing and maintaining the clubhouse and courts, those grants were fully expended in the year.
The opening balance of restricted and unrestricted funds have been restated. A covid support grant of £4,500 received in an earlier year was originally treated as restricted where no restriction existed.
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## Anstruther Tennis Club SCIO
Detailed Receipts and Payments Account - Not part of Statutory accounts and only for the information of members and trustees Year ended 31 December 2025
|the information of members and trustees
Year ended 31 December 2025|||||
|---|---|---|---|---|
||Unrestricted|Restricted|||
||Funds|Funds|||
||Total|Total|Total|Total|
||2025|2025|2025|2024|
||£|£|£|£|
|Receipts|||||
|Grants:|||||
||-|1,000|1,000|-|
|Bank interest:|9|-|9|9|
|Charitable activities:|||||
|Membership fees|5,555|=|5,555|5,490|
|Visitor fees|1,091|-|1,091|688|
|Floodlights|460|-|460|720|
|Fundraising|1,988|-|1,988|-|
|Other|100|-|100|43|
|TotalReceiptscarriedforward|9,203|1,000|10,203|6,950|
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## Anstruther Tennis Club SCIO
Detailed Receipts and Payments Account - Not part of Statutory accounts and only for the information of members and trustees
Year ended 31 December 2025
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|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Funds|Funds|
|Total|Total|Total|Total|
|2025|2025|2025|2024|
|£|£|£|£|
|Total|Receipts|brought|forward|9,203|1,000|10,203|6,950|
|Payments|
|Charitable|activities:|
|Rent|&|rates|1,650|-|1,650|1,650|
|Repairs|&|maintenance|1,031|2,040|3,071|2,995|
|Electricity|673|-|673|665|
|Insurance|969|-|969|924|
|Club|affiliation|fees|1,080|-|1,080|1,025|
|Equipment|570|-|570|744|
|Trophies|&|engraving|351|-|351|955|
|Bank|charges|206|-|206|219|
|Miscellaneous|166|-|166|233|
|Governance|Costs:|
|Independent|examiner's|fee|432|-|432|360|
|Total|payments|7,128|2,040|9,168|9,770|
|Deficit|for period|before|transfers|2,075|(1,040)|1,035|(2,820)|
|Transfer of funds|-|-|-|
|Deficit for period after transfers|2,075|(1,040)|1,035|(2,820)|
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