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AYR LAWN TENNIS CLUB
(Scottish Charitable Incorporated Organisation number SC049014)
ANNUAL REPORT
AND
FINANCIAL STATEMENTS
FOR THE YEAR TO 31 DECEMBER 2024
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Ayr Lawn Tennis Club
Annual Report and Financial Statements for the Year to 31 December 2024
CONTENTS
Trustees’ Annual Report 2-4
Independent Examiner’s Report To The Trustees 5
Statement of the Receipts and Payments 6
Statement of the Balances at 31 December 2024 7
Notes To The Financial Statements 8-11
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Ayr Lawn TonIiis Club Anniial Report and Financial Statements for the Year to 31 Decevnber 2024 TRUSTEES, ANNUAL REPORT The trustees liave pleasure in presenting their report together with the financial statements for the year to 31 Deceinber 2024. Reference and Administrative Information Charity Number: SC049014 Address: 4 Soiithpark Road. Ayr. KA7 2TL Ciirrent Tnistees and Committee MembetS: President Tnistee Membership Secretary Treasiirer Tnistee Tnistee Jiinior Convener Tnistee Child Proiection Officer Trustee Grounds Conveiier Thistee Coiiiiniiiee Meinber Con]inittee Meinber Committee Member appointed during the year appoiiited during the year appoiv]ted diiring the year Committee Mevnber Covnmittee Mevnber Structure, Governance and Management Constitution Ayr Lawn Tennis Club (ALTC) was registered as a Scottish Charitable Incorporated Organisation (SCIO) on l February 2019. Prior to dmt date ALTC operated as a Community ￿natellr Sports Cliib (CASC) aiid the assets of the CASC were transferred to the SCIO in November 2019 and the CASC deregistered. Appointment of Trustees At eacli AIiiiual GeIieral Meeting of ALTC the members elect up to 10 individual ordinary members as elected charity tnistees who will serve for one year and may be re-elected. The tnistees may appoint up to two individuals as co-opted charity trustees who will also serve for one year and may be reappointed. Sllice die year e1]d￿ lias resigned from the cominittee and as a t￿￿tee. **----- Start of picture text -----**
Ayr Lawn Tennis Club
Annual Report and Financial Statements for the Year to 31 December 2024
Objectives and Activities
Charitable Purposes
To advance public participation in sport through the provision of tennis facilities to benefit the
community of Ayr and the wider Ayrshire council areas.
Activities, Achievements and Performance
The Club’s LTA level 4 accredited coach aided by assistant coaches (levels 1 and 2) offered
coaching to both senior and junior members, and also to members of the public to encourage their
interest in tennis in the hope that they may join the Club. As well as individual coaching sessions,
the coach offers doubles coaching, beginners coaching, cardio sessions and tennis for tots. Indoor
coaching is also offered during the winter months at a local secondary school. The Club also holds
Open Days for the public to visit the club, see the facilities and try tennis.
Various teams from the Club participated in regional competitions and leagues; the ladies first team
coming top in division 1, the gents second team winning division 3, and the mixed doubles first
team winning the league.
The Club had a record number of 10 teams compete in Ayrshire summer leagues from under 8s to
under 16s age groups and currently have 4 junior teams competing in the Ayrshire primary indoor
leagues. A good number of the Club’s juniors are in Ayrshire squads and two players are currently
invited to Tennis Scotland training. Throughout the year we have had six players selected to
represent South of Scotland in County cups from under 9s to senior. There are currently over one
hundred juniors in the coaching program and the aim for 2025 is to have more players competing in
club matchplays, team events and individual events.
As part of the Club’s aim to support the local community, residents and their families at Whiteleys
Retreat (which offers respite care) have been given free access to the Club’s courts at Seafield.
Financial Review
The Club is in a healthy financial position with a bank balance of £51k at the year end (2023: £43k).
No capital works were carried out during the year whereas in 2023a relatively small final payment
for the new court lighting was made.
The main source of funding is subscriptions which are payable by members. This year members
totalled 235 (2023: 259, the highest level for at least 10 years) and subscriptions were £25k (2023:
£26k). New members totalled 41 (2023: 75).
Other income was £5k (2023: £7k). Coaching activities generated income of £3k (2023: £3k), £2k
(2023: £2k) of which came from indoor coaching run at Belmont Academy during the winter
months. Income from members of the public playing at Seafield from June totalled £0.8k (2023
from the opening in June: £0.6k).
Payments totalled £19k (2023: £25k). The main items were: £5k (2023: £5k) for coaching; £2k
(2023: £4k including repairs to the surrounding paths (£2.4k of funding from South Ayrshire
Council) for set-up and running costs at Seafield; £4k (2023 £3k) for court repairs/ maintenance;
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Ayr Lawn TonIiis Club Anniial Report and Financial Statements for the Year to 31 Decevnber 2024 £2k for insurance {2023: £2k}; £lk (2023: £2k) for electiicity. No expeiidiiure {2023: £4k) was inairred lor repairs to the wall and terracing at Soiiihpark Rd. The surplus for the year, after depreciaiion, was £lk {2023: deficii £2k). Resenres Poli(y The trustees, policy is to biiild up reserves in order to be able to fiiiance the iiext resiirfacing of the courts which is expected to be reqiiired in approxiinately 10 years time. the aim is to set aside £5k for Soudipark ￿]d £3k for Seafield antiually for Iliis. Tlieso rese￿eS are lield on ii)terest boariiig accounts and ex ected iise of these is as follows: 2024 L2023 £ 'ooo £ 'ooo Resurfacing Southpark courts Resurfacing Seafield courts LED coiirt lighting Other capilal projects and aiiy major repairl vnaintenance project5 TOTAL 20 15 17 16 47 36 Plons for Future Period Repai￿ to the reinaining stoiie walls surroundllig the Club will recominence in the future and are expected to be cotnpleted over the next 5 years at an estimated cost of £9k. Oil behalf of the trnstees: President 17 Marcli 2025 Ayr Lawn TonIiis Club Anniial Report and Financial Statements for the Year to 31 Decevnber 2024 Independenl examiner's report on the accounts Reportto the trn•t¢•sAmeml>er• vf AYR LAWN TENNIS CLUB RegislEred charity SCOWX114 numLEt On th• •eeounlq of th• ¢haiity for the period P4nod stsrt d￿t• M(Mth JQOugry Pgnod grTrd d￿t* Murth Yegl 2024 51 Respectlve The cTharty'strustees are resrM)nsible forthe p￿￿Tati(sI of Ihe accwnts in reSpoTh8bbll￿eB of wrtn Ine ierffs of the Cbarlbes and Trust* InvesirrÈnt Iscoiiandl 20C6 Aci and Ihe tru&¢es and examirtr Ch3riligBA¢¢ourtiÈ IScotl2ndl R￿ul￿tionÉ 20061¥$ amènd￿} Tho r*>nty Iwslbo$ n8￿r Ihatthe audit requirement of Regulation 1(X11 Idl of the Accounts ReaL￿at￿)n5 d￿S not apFly. 11 ts my responsibility 10 examine the awouTr15 as ￿qUIred under s￿li0n 44(11 ICI of theAci 8nd to slate whe1r￿r partrular matters havè r*mÈ to my att￿￿[￿. Ba51s of Independent My exatninabon 1$ Ggrried oui in 8fLordance with Regubti(n 11 ofrlhe 20W Accounts •xamlnw* 5tat•rnqnt Regu￿tions. An exernin8tion includes a review of thB a￿￿unting kept by the charity and 8¢omparison ofthe accounts presented Trmtt) those ￿OrdS. It also includes consideration of any unus￿1 ilerns ordiscbsures in the ￿UnIS and seeks exFIan8t￿llS froTn tre trustees ￿n(sniNg any such tnatters. The p[c￿lu￿ undertyaken do not provide pjl th2 Èvi¢JÉnce that would be requirts(J in an aurjit and, r￿￿￿eThI1y, I do not expre$$ an opink)n on the view qNen ty the a¢¢ount$ Ind•Fond•nt éxamln•r'rs In Ihecourse of eXaninat￿￿. no matter cotrE to Tny attentK>n ata¢emen¢ vthich gwes rne reawnable cause io beleve Ihat in any material respectthe requ￿&Then￿.. to k*p accounting recotds in accordance wth S￿￿10n44111 lal of the 2005Actand Regulation 4 ofthe 2006 AccounLs ftegulat￿ns a to pr8p3re ￿cOunts whica accord wrth tne a(thuntsng r8cord8 comwy Regulation g ofthe 2006 AccounlE ReguL4tk)ns have notbeen rnet. or to which In opillior attonbon should bg dr#wn in Ordortoen¥b￿ a Yo￿r nls to be Slun￿. Name. Re*v4nt professlona qualMcatlMIsI or bDdy lif ¥nyl'. Data.. 2015 Addrgi•.' **----- Start of picture text -----**
Ayr Lawn Tennis Club
Annual Report and Financial Statements for the Year to 31 December 2024
STATEMENT OF THE RECEIPTS AND PAYMENTS FOR THE YEAR
Notes 2024 2023
£ £ £
RECEIPTS
Members’ Subscriptions 2 25,179 25,519
Other Receipts:
Visitors 320 230
Bank Interest 1,020 931
Seafield 3a 812 566
Coaching Programmes 4a 2,727 2,855
Donations & Gift Aid 265 268
Grant (Seafield) 3a 2,400
Miscellaneous 103 56
Total Other Receipts 5,247 7,306
TOTAL RECEIPTS 30,426 32,825
PAYMENTS
Repairs & Maintenance: Courts 5 (4,076) (3,487)
Repairs & Maintenance: Buildings (1,253) (899)
Repairs & Maintenance: Other 6 (3,646)
Tennis Balls (858) (985)
Seafield 3b (1,848) (4,037)
Coaching Programmes 4b (4,945) (5,354)
Insurance (2,472) (2,205)
Tournament Prizes and Costs (383) (399)
Electricity 7 (1,392) (2,408)
Affiliation Fees (1,240) (1,215)
Miscellaneous (189) (666)
TOTAL PAYMENTS (18,656) (25,301)
TOTAL NET RECEIPTS/ (PAYMENTS) 11,770 7,524
DEPRECIATION (14,879) (11,691)
DEFERRED INCOME 4,488 1,870
SURPLUS/ (DEFICIT) FOR THE YEAR 1,379 (2,297)
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6 Ayr Lawn TonIiis Club Anniial Report and Financial Statements for the Year to 31 Decevnber 2024 STATEMENf OF THE BALANCES AT 31 DECEMBER Notes 2024 2023 FIXED ASSETS (net of deprecia(ion) 265,515 280B94 CURREwf ASSETS Bank Accounts: IThterest Bearing Accounts Cutrei)t Account 47,675 36,655 6,293 42,948 3,687 51,362 TOTAL CURRENf ASSETS CURREWf LLABILITIES Subscriptions received in advance TOTAL CURREwf LIABILITIES (3,356) (3,356) NET CURRENT ASSETS 51.362 39592 TOTAL ASSETS 316,877 319,986 CAPITAL Accouwr Balance brought fonyard Surplusl (deficit) for the year 265.264 267.561 (2,297) 265,264 54,722 1.379 266,643 Deferred Income io 50,234 BALANCE CARRIED FORWARD 316.877 319.986 Oi) belialf of il)e [n￿(ees. 17 March 2025 Ayr Lawn Tennis Club Annual Report and Financial Statements for the Year to 31 December 2024 NOTES TO THE FINANCIAL STATEMENTS 1 GENERAL la Ayr Lawn Tennis Club is a Scottish Charitable Incorporated Organisation (SCIO, and was entered in the Scottish Charity Register on 1 February 2019. 1b ‘The Financial Statements have been prepared ona cash basis. 1c | Where figures have been added, any differences between the total shown and the sum of the individual figures are due to rounding. 2 MEMBERS SUBSCRIPTIONS 2a Member numbers continue to be high with member numbers not far behind those in 2023 which was the highest they had been for at least ten years. 98% of members paid by bank transfer. Subscriptions for new members were offered at a pro-rata rate applicable in the month of joining. 2b __ Subscriptions by membership category: 2024 2023 Numbers £ Numbers £ Senior Gents 65 11,486 64 10,651 Senior Ladies 52 9,253 61 10,337 Intermediate Gents 6 558 11 966 Intermediate Ladies 1 70 1 39 Country Senior 2 186 4 302 Country Student 2 137 1 78 Under 18 21 1,210 21 1,030 Under 12 60 2,280 60 2,117 Free with family 17 28 Honorary 9 8 235 25,179 259 25,919 8 **----- Start of picture text -----**
Ayr Lawn Tennis Club
Annual Report and Financial Statements for the Year to 31 December 2024
3. SEAFIELD
3a‘ The two hard courts at Seafield were purchased from South Ayrshire Council in 2022
and work on resurfacing the courts and repairing the surrounding fencing was
completed in 2023 and the courts opened to the public in June 2023. The charge for
the use of the courts is £10/ court/ hour and this has generated income of £812 (2023,
half year: £566) net of charges of £88 (2023: £34) taken by the operators of the
electronic gate system (Stripe and ClubSpark).
3b. ~—sC Expenditure totalled £1.8k, the main items being: advertising (banners and flyers)
£0.6k; electronic gate maintenance charges £0.5k, and LTA affiliation £0.3k.
4 COACHING PROGRAMMES
4a _ Receipts from coaching were similar to those in 2023 and come mainly from two
sources: non-members paying for coaching at the Club, £0.8k (2023: £0.8k), and both
members and non-members paying for indoor coaching run by the Club during the
winter at a local school, £2.0k (2023: £2.0k).
4b. Payments for coaching are £0.4k less than in 2023. In August 2021 the Club engaged
a new LTA level 4 accredited coach; to attract a coach of this level the Club has
agreed to pay a retainer and £2.8k was paid during 2024 (2023: £3.0k). Costs in
connection with the indoor coaching totalled £1.3k (2023: £1.8k). Other costs include
payments to helpers and the purchase of equipment. In 2023 the Club granted a level
1 coach £0.2k towards the level 2 qualification which was obtained; the grant was on
condition that the coach would continue working with the Club for two years.
5 REPAIRS & MAINTENANCE: COURTS
No clay has been purchased for the courts since 2022 and it is expected that more clay
will be required in 2025. The Club also has a contract for two annual maintenance
visits by the company which laid the new clay courts; the cost of these visits during
2024 was £0.9k (2023 (including moss treatment): £1.2k).
6 REPAIRS & MAINTENANCE: OTHER
Repairs on another section of the wall surrounding the courts was completed during
2023 at a cost of £2.7k; no work was carried out on the remaining sections in 2024
but will be carried out in the future.
7 ELECTRICITY
Electricity charges are £1.0k lower than the previous year, the new LED floodlights
installed in 2022/ 2023 being more efficient.
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Ayr Lawn Tennis Club Annual Report and Financial Statements for the Year to 31 December 2024 8 FIXED ASSETS COST Year At Start Additions Disposals At End £ £ £ £ SOUTHPARK: Ground 1986 38,348 38,348 Clubhouse 1990 34,603 34,603 Court Development 2003/2020 143,733 143,733 Court Lighting 2022 11,376 11,376 Plant & Machinery 2022 5,267 5,267 Decking 2004 1,736 1,736 Perimeter Fence & Gate 2017 19,219 19,219 Defibrillator 2021 1,698 1,698 SEAFIELD: Ground 2022 5,245 5,245 Court Development 2023 34,990 34,990 Perimeter Fence & Gate 2023 21,602 21,602 TOTAL COST 317,816 317,816 DEPRECIATION At Start During Year Disposals At End £ £ £ £ SOUTHPARK: Court Development (17,252) (5,448) (22,700) Court Lighting (1,710) (2,280) (3,990) Plant & Machinery (815) (527) (1,342) Decking (1,736) (1,736) Perimeter Fence & Gate (13,445) (1,920) (15,365) Defibrillator (594) (216) (810) SEAFIELD: Court Development (970) (2,328) (3,298) Perimeter Fence & Gate (900) (2,160) (3,060) TOTAL DEPRECIATION (37,422) (14,879) (52,301) NET FIXED ASSETS 280,394 265,515 10 Ayr Lawn Tennis Club Annual Report and Financial Statements for the Year to 31 December 2024 Depreciation is provided at the following rates to write off the assets over their estimated useful lives: Southpark Court Development: no depreciation provided on sub-surface, cost £78,422 (2003); 8.33% straight line (12 years life) on court surface, cost £65,311 (2020). Seafield Court Development: 6.67% straight line (15 years useful life) on court surface. Plant & Machinery: 10% straight line. Perimeter Gate & Fence: 10% straight line. Defibrillator: 12.5% straight line (8 years life). Grounds and Clubhouse: no depreciation provided. 9 INTEREST BEARING ACCOUNTS These accounts are used to hold money for use mainly on future capital projects, including the resurfacing of the tennis courts, and any major repair works for example to the walls. Funds are currently held on a 95 day notice account (current balance £37k) and a 35 day notice account (current balance £10k). 10 DEFERRED INCOME The Club reached an agreement with South Ayrshire Council (SAC) to purchase the two public tennis courts at Seafield and, by receipt of a grant from SAC, to develop these courts for use by both the Club and members of the public. Work was completed during 2023 and SAC provided funds totalling £59k (£2.4k of which was in respect of work done to areas outside the courts and was treated as income and expenditure in the Statement of Receipts and Payments in 2023). The balance of £56.6k has been treated as deferred income and will be written-down over the useful life of the assets in line with depreciation: SEAFIELD GRANT: Initial Grant Written downin Writtendown Balance at End 2023 during the year £ £ £ £ Court Development 34,990 (970) (2,328) 31,692 Perimeter Fence & Gate 21,602 (900) (2,160) 18,542 56,592 (1,870) (4,488) 50,234 11