Klnnoull Tennis Club SCIO Scottish Charity Number SC047283 Muirhall Terrace. Peith PH2 7ES Trustee5 Report for the 12 months from I" January 2023 to 31" December 2023 Board Chairper50n & Welfare Officer: Secretary: Treasurer & Membership Secretai" Publicity OfFicer: Member.. Member-. Head Coach: Strurture, Governante and Mana8ernert Kinnoull Tennis Club SCIO was registered as a Scottish Incorporated Charity ISCIOI by the Office of the Scottish Charity Regulator IOSCRI on 28 March 2017. The charity is governed by its constitution and is run by a board elerted e3ch year atthe Annual Geneial Meeting. The Board comprises the CharityTrustees and the Head Coach. From time to time. other indiwduals may be co-opted onto the Boaid as permitted by the terms of our Constittjtion. A set of accounts for I" January 2023 to 315t December 2023 have been produced and are attached to this Trustees Report. nnoull Tennis Club SC50 is a registered member of the British Lawn Tennis Association, Tennis Scotland, and Tennis Tayside. Objertives and Activities Our charitable purpose as per our Constitution is Yo encoura9e the porticipotion and prortice of the sport of tennis in Perth and the surrounding areo ond undertoke other octivities incidentol or conducive to thefurtheronce ofthese obKrtive5.- The year was a"norm31" tennis year in which the Club continued to provide coaching and social tennis and to take part in competitive tennis. During the year the Club: provided regular, well-attended tennis coaching for adults and for young people, took part in the Tayside and Perth & District tennis leagues. ran junior tennis camps durin8 the Easter holidays. provided blocks of coaching at the club for the Io(21 primary s(hool, held a singles league during the winter months. held 5 Board meeting5 and one AGM, commenced in-depth investigation and planning into the options for court improvements including the possibility of installing a padel tennts court at the dub, Held an open members. meeting with presentstions on options for court impiovement. lof6 Hlghlights of the year include: holding a start of season fun tennis day attended by many children and their families from the local neighbourhood. Enterin8 2 ladies, 2 men's. 2 mixed doubles and one single5 and doubles team5 into the regional Tayside leagues. and promotion ofthe 1st ladie5 and 2. men's teams. Entering 2 ladies. I men's and I mixed team in the Perth & District local tennis leagues. Playing Facilities Renewal Projert The courtsurfaces are now reachingthe end of their lifetime. and much effort was spent by the Board in 2023 to investigate options for court improvement Signific3nt work is required not only to playing Surfa￿S, but to the court substructure. site drainage, lightin& and fencing. Significant safety improvements to court access were identified along with the desireto improve court separation and to make the clubhouse accessible by wheelthair. and the option of expanding the club faalities with a padel tennis court at the site was investigated. Given the scope of work and nature of the site, a specialist sports and landscape project Consultant has been employed to draw up plans and budgets. and initial investigations into planning perrnission and funding were made. Financial Review Activitie5 of the Club during I, January 2023 - 31 December 2023 resulted in a £3.043 surplus. This reduction in the underlying operating surplus of £3.569 in 2022 is due mainly to a reduction in the membership from 129 in 2022 to 106 in 2023. The Club's total income for the period was £10,589. Our main source of recUrrIng￿nding continued to be fees charged to members and visitors which amounted to £9,260. Total expenditure incurred during the period was £7,546 which was slightly lower than expenditure in 2022 due partly to a ie(luction in insurance. Reserves Policv To maintain the ability to playtennis at the Club, the surface of the courts must be replaced every 12-15 years. Other assets such as the fencing and floodlights also require regular upgrade. The Trustees aim to continue to build the Club's financial reserves to help fund major asset renew31 a5 and when required. The reserves at the end ofthe period were E84,51012022, £80,484) which includes the cash and bank balances together with the value of investments le55 liabilities. Apart from the £81 reserved for free period products. the club funds are unrestiicted. and the Board may decide upon priorities for spending. Conclusion The Trustees would like to thank the membersfor their ongoingsupport and to welcome all new members and visitors to the dub. The Trustees declare that they have approved the trusteeg report above. Signed on behalf of the Trustees Sipnotijr Chairperson Date aa/3/i4 20*6 Kinnoull Tennis Club Scottish Charity Number SC047283 Independent Examinerfs Report to the Trustees of Kinnoull Tennis Club SCIO I report on the a(munts of the chanty for the 12 r￿nthS end8J 31 December 2023 which are set out on pages 4 to 6. Respectivè Responslbilities of Trustees and Examiner The chaiity's trustees are responsible for the preparatson of the aco)unts in attOrdan￿ with the lemis of the Charrties and Trustee Investment {Swlandl Ad 2005 and the Charities Acccmjnts IScolEand) Regulations 2006 las amended). The charity trustees consider that the audrt requirement of Regulation 10111(dl 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 whdher partiixjlar rnatters have o)me lo my attention. Basls of Independent EXamine￿S Slatement My examination is carried out in aC£Ordan￿ wrth Regulation 11 of Ihe 2006 Accounts Regulations. An examination includes a review of the accountsng recnrds kept by the chanty and a comparison of Ihe ￿￿o￿ntS presented with those records. tt also includes wnsideration of any unusual rtems or disdosures in the ￿untS and seeks explanations from the trustees concerning any such matters. The prOC￿UTeS undertaken do not prowde all Ihe evidence that would be required in an audrt armd. consequenuy. I do not express an audit opinion on the accounts. Independent Exarninerfs Statement In the course of my examination. no matter has come to my attention 1. Which gives me reasonable c2use to believe that in any material res￿ the requirements.. to keep accounting records in accordance wtth Seth"on 44(11{al of the 2005 Aci and Regulation 4 of the 2006 A¢xounts Regulations, and lo prepare &counls which accoid wth the accounting recrrds and comply with Regulation 9 ()f the 2006 Accounts Regulats'ons have not been mei. or 2. to which. in my opinion, attention should be drawn in order to enable a proper understanding of the aixounls to be reached. Date u/d512 3of6 Kinnoull Tennis Club SCIO Scottish Charity Number SC047283 STATEMENT OF RECEIPTS AND PAYMENTS For the year ended 31 Dec 2023 Jan- De¢ 2023 Jan- Der 2022 RECEIPTS Receipts from fundraÈ5ingacti¥ities Gr05s Trading Receipts Membership Subscript10115 WisitDf5. Use of courts Tennis balls ghts Wirtferleugue Income from investments Gross receipts from other activities 9,881 8.652 608 11,072 9,990 553 537 54 364 165 "Note4 674 633 TOTAL RECEIPTS 10,589 11.725 PAYMENTS Expenses forfundralsing activities Gros5 Tradin8 Payments Coaching Property Clubhouse repfjlrs Jnd mointenun(e Courts repoits und fftuiNFtenanre Cleonrng GurdeFping General Payments LTA Fees etc Competition Costs Insun7nce Heoting ondlightirjg Bu115 Tmph￿S ond Piizes Energy savings TrustLoofrTr repoyments Other 8,156 3,343 357 773 908 -NoteS 1.165 738 1.440 4.813 480 673 1.025 717 935 21 1.530 3.728 540 635 758 61LI 471 672 42 672 290 'P4tste6 Governance ￿Sts. Sub Total 7,296 8,156 Payments Related to Assets and Investments Playing facilities renewal project Purchases of fixed assets Purchase o* investments Sub Total "Not¢7 250 250 TOTAL PAYMENTS 8,156 NET SURPLUS 3.043 3,569 4of6 Kinnoull Tennis Club SCIO Scott15h Charity Number SC047283 STATEMENT OF BALANCES Forthe year ended 31 Dec 2023 All funds are unrestricted apart from £81 Tennis Scotland grant for free period products 41-Detr23 31-Dec-22 CASH FUNDS Cash and Bank Balances at start of ￿COunting perlod fA,625 3.043 61,1)56 3.569 64.625 64.625 Stsrplus for Yèar Cash and Bank Balance5 at end 0*￿¢0u￿ting perfod Bonkof ScotlondSCIO Treosurers Account Cosh 67.668 INVESTMENTS- MARKET VALUE 'P*JteB Ajliance Trvsi 1080 ordinary shar Templ& Bar Ir)VÈStrnent Trust 4225 crdin3ry shares Total In￿stments 12J)10 IOL156 10.238 9.316 19.555 22,￿6 OTHER ASSETS Clubhouse and land Junior tennis nets Tractor lestlmated marker valvel Total OtherA5Sets "knio 7fy) 7DO 7rKJ LIABILMES Creditors Enerev Savings Trust Loan Courtconsultant feES Contingent LiabilstKes Total Lia1￿litIeS 5224 3.024 22( 3,696 3,696 'note12 5.224 Thesè accounts ￿ere a[pro￿d by the Cttanty Trustees of KinTh)ull Tennis Club sao on . -desor.. T￿as￿er 2+... l¢Yatel Signatijre Date.. 22 t62F 5of6 Kinnoull Tennis Club SCIO Scottish Charity Number SC047283 NOTES TO THE ACCOUNTS Forthe year ended 31 Dec 2023 1 Basis oIAccounli These account5 ha￿ been prepareij on Receipts and Paytnents ba51s in aCcOrda￿e Nwth the Charitie5 and TtU5tee In%e5trnent IScotland}Act 2005 a￿1 the char[t￿ Acc(MJnts Iscouandl Regulations 2C¥)6 {as aT￿ndE￿I. 2 Related Part Trar6&tsons No omuneralion ot pet50nal expense5 y￿[E paid to the Irustees c* to any c￿neCted ppr50ns duriro the period. 31112123 31112122 129 3 Tolal nun*)er of npnts 4 hcome tom ￿￿tmentS TemfAe Bar In*stmefit TT￿t Alliance TrL6t 2023 £406 £268 £674 2￿22 £376 £257 £633 5 C4XJrt Re ir5 arKJ Maintenance C(xJrt t(ushirvJ and m81ntenance Fence repair5 R4lacerrEnt tennis ngt arnl 2023 £660 £113 2￿22 £205 £1.165 £773 6 Other Ex nses Fln should it be no l(ryer used fr)r tennis. 10 Other Assets The only asset ofany svJntlcarrt ￿lue ts the tractLY which was pw¢ha5ed in 2OJ9. 11 Credrtor5 EfEigy SaiitvJs TrLEt interest tree loan rpp8yab￿ mithly until 2028 C(yJrt cr￿sU1t8nt fees dLt Ix¢t not yet imaced Total Creditors 2023 2022 £3,024 £2.2 £5.224 t3.698 £3.695 12 Contin There are no curr8nt corrtiruent It8btltties. 6of6