Independent Examlnerfs Report to the Tn￿ee$ 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 eXam1r￿￿5 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 Unde￿tandIng
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 Re￿neratIOn
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 E4￿nseS
No ref￿neratIOn 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
TennIS￿tIvitieS
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