STEWARTON TENNIS AND SPORTS CLUB TRUSTEES, REPORT AND STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 SCOTTISH CHARITY NO. SC048737 STEWARTON TENNIS AND SPORTS CLUB CHARITY INFORMATION Trnstè¢8 Listed on Trustees Rei>yt Charity Number SC048737 Prin¢lpal Office Addrn88 Independent Examlner JRD LLP Chartered Accountants 11 Portland Roaj lQ"Imamock KA12BT Bank Rordl Bank of Scoland John Finnie Street Kilm3rn¢xk KA11BB STEWARTON TENNIS AND SPORTS CLUB CONTENTS Page Trustees. Report Independent Examinerfs Report Re￿Ipts and Payments Account ststement of Balances Notes to the Accounts STEWARTON TENNIS AND SPORTS CLUB TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 The Trustees present their report and independenty examined ac￿Unts for the year ended 31 OctobeT 2024. Prlnclpal actlvlty The organisation is a SCIO (Scottish Charitable Incorporated Organisationl. The principal objects of the organisalion are the advancement of public participation in sport. in pa￿C￿lar tennis. or the training for such regardless of level of Skill or physical ability and lo contribute to the improvement of physical health. fitness, social and mentsl wellteing of the wider communfty. Alms and Objectives The club has been established as a charitable organiSa￿On and its purposes are.. To advance public participation in sport, in particular tennis, or the training for such regardless of level of skill or physical ability and to contribute lo the improvement of physical health, fitness, social and mental wellbeing of the wider I{￿al communty. Encourage and provide facilities in sport in and around the local community of Stewarton, East Ayrshire, in particular to provide tennis. and generalty to encourage and fau"litate the growth of the sport within this community. Act as a means of health promotion and fftness in the local communty by way of introduang ars opportunity lo aC￿sS facilities and OTganised groups ft)r the praCt￿e of the sport. Actively encourage young people to participate in sport for recreatson and leisure in a safe environment Regenerate the existing sports facilities for tennis in the thal communty Summary of the main activities in relation to these objectives.. The club promotes and provides an outlet for sport and physul activity wrthin the local community by developing the existing facilities lo ensure a safe environment in which to participate The club has organised evenings for the adult members in whth they can attend at all levels for a social hit with fellow members throughout the week The club has an extremety popular coaching programme for the younger members. Thi5 follows the LTA junior coaching levels from the age of 4 up to 12. This albws young members of the community to build both physical and social skills and also learn hcw to compete in a sporting environment The club also participates in Leagues for all ages to promote the sport of tennis across Ayrshire by competing against olheT dubs in the IcKality of Ayrshire. The Club works closely wth the LTA goveming body in the form of Tennis Scotland as well as East Ayrshire CouncillEACI lo further develop the sport of tennis thtough schools and to maximise the leisure facilities the club can offer to grow the sport within the local ￿mmunIty. Strncture, governance and management Organisatlonal Stru¢turo The SCIO was incorporated on 3 October 2018 {SC048737). Constitution A copy of the conslitubon. whth deals wrth the appointment and lemiination ofTrustees among other matters, is available from the Trustees al the principal off￿ address. The clubs. governing documenl is in the form on the Club Constitution, this is available to members and non-members on the club website. 11 is also emailed out to all members on a yeady basis when they rejoin the dub. The Trustee￿¢0mMlttee are responsible lor the strategic direction and goveman¢e of the club, as well as administering the day-trFday aclivibes of the club within the local community. The Trustees meet regularty to discuss active matters within the dub as well as future planning lo grow, compete and develop the sport in the local community. STEWARTON TENNIS AND SPORTS CLUB TRUSTEES. REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 Achievements and perfornMnce As always, the coaching programme for the Junior Mem￿ moved into the Rose Reilty sports centre to maintain the progress all year round for the junior members. The wnter months also saw the Club enter 3 teams into the Tennis Aytshire Mini Leagues 23r24. ThLS allows the junior members the opportunity lo gain match play experience against otheT dubs across Ayrshire nM)nthty. As the players play both singles and doubles thi5 allows them to gain the experEnce of being part of a team. The 8U team wa5 a real th.umph for the club wnnin9 their diviwon and g(Ang unL*aten in the [￿CesS Away from the team events the earty months of 2024 S￿ junior members compete in the Ayrshire Indoor singles competthons, this sw the club having players represent the club in 8U, 9U and 1 OU levels_ Thi5 shows the progress the club is having atthe junior ￿ve15 wth mre playets (￿mpeting regulady in coMpetitf(￿S across Ayrshire. The new season in 2024 saw a fresh intake ofAmazon Prime Youth Girls sessions being put on by the coaches al the club. This gives girls aged betsveen >￿year￿01d an entry into the sport of tennis. They get a 6-week course and receive a racket, balls, T shirt and wristbands. This has been a great SUC￿5$ at getting more players into the sport who had never tried il before As well as this the dub has now alongside the coaches introduced a Tennis Express session. This is aimed at adult beginner players or rusty racket players who wish to re-engage with the sport. The class is open to mernbers and non-members who wi8h lo take up the sport of tennis. This has been extrewnely w)pular with 2 courses of le550ns being carried out over the summer. We hope to attract more p18yers and gel the sport out lo as many players 83 possible in the local communty The Summef again saw the fetum ofthe annual Tennis Ayrshire Summer Leagues, this year Stewarton Tennis Club managed to field 5 adts￿ teams in the leagues. This tin￿ there was 3 gent's teams and 2 ladies teams. Again. this saw a number of the juniof members who've come through the coaching programme featur9 lor the adult teams. This year saw the gent's team and the lad￿S 2Th1 team both gain promotion from their spective dwisions. This will see the Gents 1st team next season play in Ihe top division in Ayrshire. As always, the stsrt of the tennis season in 2024 saw the annual club Open Day. This saw another successful Parenuchild lournamenl lo start the proceedings, wth 26 pairs competing for the coveted inflatable trophy. As usual fun and game5 followed, and an adult social lourrsarnent rounded off the day. Thi5 is a￿ayS a highlight in the calendar as it allcws the entire community to come and enjoy the facilities and try out tenni5. The summer also saw the annual Bonnet Guikj Tennis event, this is part of a range of activities that run acTOSS the week as a celebration for the entire town. Irs a￿ayS greatly attend&Y by competitors and speelators who get lo watch the tennis on show. The dub also totsk part in Tennis Ayrshi￿$ Masters competition. The team wnning the second division. This is a compelthon for plgyers over the age of 45 to encourage tennis for all age groups. stewarton Tennis Club alongside both lQ"Imamock and Kilmaurs Tennis Club have also been awarded funding from East Ayrshire Council lo promote Tennis in the local schools. This will see the clubs coaches going Into the local prfmary schwls and providing a course of lessons to the pU￿1S_ It will also allow fvn¢Jing for a Oren day. celebration of tennis lo be held Trustses Trustees at the date of approval of thi% Trport We￿.. have been appointed as Trustees and as resigned as a Trustee since the year*nd date but pnor to the approval of these acC￿nts. There have been no fvrtheT changes in Trustees since then. STEWARTON TENNIS AND SPORTS CLUB TRUSTEES, REPORT FOR THE YEAR ENDED 3q OCTOBER 2024 Trustee recruitment and appointment Membership lo the committee is open lo all eligible members of the club. The Trustees are appointed at each AGM. Al each AGM, all the chanty Trustees must retlfe from of[￿e - bul may then be r&elecled al the Same AGM RD LLP was appointed as independent examinef during 2023 in respect ef tne accounis or the year end 31 October 2023. He was reappointed at the subsequent AGM in respect of the accounts for the year ended 31 October 2024. Review of Financial Year The Ieceipls and payments account al page 2 of the accounts shows an eX￿sS of payments over re￿Ipts of £6,975 12023." excess receipts over payments £7,415). An analysis by restr￿ted and unrestricted funds is shown at note 5 on page 5 of the accounts. Reserves Policy Total unrestricted funds al 31 October 2024. on a cash basis. were £39,78012023". £42. 1621 A formal reserves policy is under consideratKsn by the current Trustees. taking Into consideration the charity's specific activities and circ4Jmstsnces Future plans Continuation of the planning lo replace the exi51ing 100 year-old Clubhouse. This project has been a number of years in the planning with regard5 to fundraising and planning. A new Clubhouse would allow further future developrnent of Ihe club and the sport of tennis in the wider community. Trustees responsibllitles The Trustees are required to act in accordance with the conslrtulion and within the framework of relevant charity legislation. They are responsible for keeping proper accounting ￿cOrdS. which disclose wlh reasonable accuracy al any lime the chanty's financial position. and lo enable them to ensure ihal the aceounls comply wilh the applicable requirements of the following. Charities and Trustee Investment (Scotlandl Act 2005. Charities Accounts IScolland} Regulations 20C6 las amended). The TrLtstees have the responsibility for taking reasonable steps to safeguard the assets of the charity and lo prevent and detect fraud and other irregularrtses. Approved by Ilie Tfuslees on 10 June. 2025 and signed on their behalf by- President STEWARTON TENNIS AND SPORTS CLUB INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STEWARTON TENNIS AND SPORTS CLUB I report on the accouftts of Ihe tharity ft>r Ihg ygarended 31 October ￿24 vthith arg Set on pages 2 to 5. Respectlve responjsibililies ol truslees ar￿ examThr Th* ¢h•rity'$ trustees 8ra raSponsib￿ for the prèparnkn.on of tha acc(yJrts in 8ttordancè with Iho temis of the Charities and Trustee InVestr￿n1 (Scoll￿d) Aa 2C￿ and the Gharib"es AC￿Unts Isctsuandl Regulat￿9 20(* las arnendedl. The charity Injslees GOnSKler that Ihe audrt requirement of Regulation 10111 (dl of the Accounts Regulation$ dotr$ nc4 apply. It is my responsibilrty to exami￿ the aeeLwnts 8$ roquirod under section 44111 Ic} of thè Act and tr) state whether particular matters havè cx)me to my attents(x). Ba?1¥ of ind?pendent examiner'¥ ststement My examlnaion is carried out in acccKdance Regulation 11 01 the Charities A(￿￿nIS IScotlarKII Regulabons 2CXJ6 An examination I￿1￿leS a review ol the ar￿u￿b"A9 records kept by the Gharily and a comparison Df the awovnls presented those records. It also Ir￿udeS c0ns.thfat1L￿ ol any ￿USUal OT disdosures in the ac*x)unls, 8nd seeks expLanalK¥)s from thè trustees c¥)ncemin9 any such matte(s. The pmcedures undertaken do noi provide all the eviden￿ thai would be required in an a￿1rt, aTrJ consewenty I do tN)t èxpress an audit opiniL on Ihe view given by the aCCA￿nts. Indepèndènt •xamln•fs statèmènt In the couree of my examillation. rnatter hBs lo rny attentK)n: whlch gives me reasonatle cause to Wfieve that In materfal res￿￿ ihe requ1￿MentS.. to keep aco)uftlry recC￿ts in aCc￿dar￿ wth SeLtion 44(11 {a) ofthe 2005 Act and Regulation 4 of the 20(￿ Accounts Regulatio￿,. and to prepare accoLtnts whth **ord wilh ￿ a¢eounb"ng raeotd¥ arKI trjrnply Iwth Regulation 9 of Ihe 2LM)6 Accounts Re9￿#t￿$. have not been wet; or lo whÈch. in my ￿1n[on. attÈnlM)n slYAJkJ drawn in ordw tOenab￿ a proper understanfling of the accounts lo be reathed. Chartered A¢Gountsnt IICASI JRD LLP Chartered Accountants 11 PortlarKI Road Kilmamock KAI 2BT 11 June, 2025 Page 1 STEWARTON TENNIS AND SPORTS CLU8 STATEMENT OF RECEIPTS AND PAYMETr¥rs FOR THE YEAR ENDED 31 OCTOBER 2024 2024 2023 Recelpts Memberships Grants and contributions Fundraising and Other Income Coaching Interest 12,095 10.000 1,349 13,305 35,500 3,835 610 57 309 23.753 53,307 Payments Coaching and lets Insurance Heal and light Rapairs and maintenance Balls and equipment Club costs Independent examinevs fees {2023 interim fee) Sundries Land purchase Club house project Kilmamock Tennis Club- 50°A of EAC fvnding 1.684 404 1.517 170 432 2.105 400 448 1,593 439 1,422 2.887 1,040 1.918 36,593 18,568 5,000 30,728 45,892 Excess IPayments)IReceipts for Year {6,975 7.415 Page 2 STEWARTON TENNIS AND SPORTS CLUB STATEMENT OF BALANCES AS AT 31 OCT08ER 2024 Notes 2024 2023 Assets Balance brought forward Additions during year Disposals dLSTing year 59,244 18.568 20.715 38.529 77,812 59,244 2024 2023 Bank and cash balance$ Bank balance 44.780 51,755 44,780 51,7SS 2024 2023 Debtors 2024 2023 Credltors Indgpendenl examinef's fees 1.280 840 1,280 840 2024 2023 Funds Reslrided funds Unrestricted funds 5,000 39.780 9.593 42.162 44.7BO 51.755 Approved by the Trustees on 10 June. 2025 and signed on their behalf by.. Treasurer Page 3 STEWARTON TENNIS AND SPORTS CLUB NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2024 1. 8•81$ of Ac¢ountlng These ac£ount5 have been PFepared on th? Receipts & Pa￿￿t9 basis in aCCa)rdan￿ V￿th the Chaiihe5 & Trustee Inveslrnenl IS0)Ilandl A¢# 2(K)S the Charit￿$ Accounts Iscouandl Regulaiions 2￿6 las amended). l Tnwtees. rernuneratlon and •xpenvs Trustees are not pabj Ixjt may be reimbursed lor eynses incyJTh&Y. There ￿[8 expense8 paid to any Trustee duriNJ the year. 3. Flxed Assets Clubhous• Other Prgh¢t Equlpment Total Cost At 1 November 2023 Addtions Dispgsals 57.308 18. 1.936 59,244 18,568 At 311ktcèer 2024 75.876 1,936 77.812 Depreciation At 1 N0vern￿r 2023 Charge for year D15posals Net book value At 31 October 2024 75,8T6 1.936 77,812 Net book value At 31 ￿tober 2023 57,308 1.938 69,244 Pèje 4 nG)nn 030 59 ncrymrno 00 f*OOi IIJ