Independent Examlnerfs Report to the Tnee$ of Burrelton Tennis aub I report on the accounts of the charity for the period l January 2025 to 31 December 2025 which are set out on p38es I to 3. Respecti%* responsibilitie5 of trustees and examiner The charitys trustees are responsible for the preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (Scotlandl Art 2(X)5 and the Charities Accounts 1Scotland) Regulations 2006. The chath trustees consider that the audit requirement of Regulation 10111 Id) of the Accounts Regulations does not apply. It is rny responsibiltty to examine the accounts as required under section 44111 Ic) of the Act and to state whether particular matters have come to my attention. Basis of independent examinerfs 5tatefflent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination indudes a review of the accounting records kept by the charity and a comparison of the accounts presented with those CordS. It also indudes conssderation of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently I do not express an audit opinion on the view given by the accounts. Independent eXam1r5 staternert In the course of my examination, no matter has come to my attention which 8ives me reasonable cause to belleve that In any material respect the requirements: to keep accountin8 records in accordan with Section 44(1) {a) of the 2CX)5 Art and Re8ulation 4 of the 21])6 Accounts Regulations to prepare accounts which accord with the accountin8 records and comply with Re8ulation 9 of the 2(K6 Accounts Re8ulatsons have not been met, or to which. in my opinion, attentic)n should be drawn in order to enable a proper UndetandIng of the accounts to be reached. Slgned: Oate: 5 February 2026 Name-. Alan Naim Relevant Professional qualification MBCS CITP /professional l)ody: Address: 2 Ruthven Lade, Huntin8towerfield. Perth PHI 3JL
BURRELTON TENNISCLL srATEMENTOF RECEIPTSANDACCOUfll5 FOR THE FERIOD IJANUARY2025TO 31 OECEMBER 2025 Uniestrlcted Restricted Funds Funds Total 2025 Total 2024 Note Oonatlons Fundraising 3.841 Charitabiektivities 3920 Investment Income Bofs Nationwide 16 1.059 16 1.059 47 Total Receipts 4,933 8,789 PayThents Costof Fundraising Cost of CharltableActivities 1,601 1.601 C(ubhouse ReneratIOn Total Payments 1,601 Lfyjl 1.862 Transferto and (from) fvnds rplusl{Dellcltl foTthe period 6,929
STATEMENTOF BALANCES SAT31 DECEMBER 2025 Uniestricted Restricted Funds Funds Total 2025 Total 2024 Note FwKts Reconclllatlon Balance at 31 December 2024 surplU(DefiCltI for the period 29.505 3,333 29,505 3,333 22,577 6.928 BaLance at 31 December 2025 31838 31838 29.505 Bank Balances Bankotscotland Currentkcount Bankofscotland Investmentkcount Nationwide Buildingsociety Cash in Hand 2,*8 674 29,854 16 16 32.838 32,838 29.504 OtherAssets Vacuumcleaner Lawnmower Cooker Equipment Shed LeafBlower Ball Machine Courtcleaner (BillyGoatl 2024 2023 2022 2021 2020 150 150 147 1.500 170 750 150 150 147 1.500 170 750 150 3,017 3.017 These accountswere approved bythe Trustees on 9th February 2026 and &gned on their behalf by: "J" TieasureFITrustee
NOTESTOTHE FINANCIAL STATEMENTS FOR THE PERIOD I JANUARY2025T031 DECEMBER2025 L Basls of Accountli These accountshave been preparedonthe Receiptsand Payments basisin accordancewith the Charities &Trustee Investrnent (Scotlandl P£t 2005 and the Charilies Accounts (Scotland) ReguLations 2006 las arnended) and the CharitiesAccounts (Scotlandl Regulations 2006 iasamendedl. 2. Nature and Purpose of Funds Unrestricted Funds are those that may be used atthe discretion of thetrustees in furtherance olthe objects otthe charity. The trustees maintain an unrestricted fund for the day-to-day running of the Charity. Restricted ftlndsmay only be used for specific purpose& Duringthe period there were no restricted funds. 3. Trustee Remuneratlon and E4nseS No refneratIOn or expenseswere paid to anytrustee or related person duringthe period. The SCIO'S insurance policy includesTrustee Indemnity Insurance for all its trustees. Unrestricted Restricted Funds Funds Total 2025 Total 2024 4. Fund Raising Meal& Quiz NighVCharityShoplMarquee 3.841 809 809 3,841 5. Income from Charftabie Actmtles Memberships Visitors Fees AfterSc)0[C{ub Summer Camp Coaching Awards 2.700 52 240 750 3.920 6. Cost of Charltabie Activities TennIStIvitieS ffiliation Fees Coaching Pavilion and Court Expenses &Jndries Training EquipTrtent 342 796 281 796 281 1.510 io 185 1.601 185 1.601 1.862