KIRKCUDBRIGHT COMMUNITY TENNIS CLUB REPORT AND FINANCIAL STATEMENT For the year to 315t December 2024 Scottish Charity Number SC050244
KIRKCUD8RIGHT COMMUNITY TENNIS CLUB Trustees, Report for the year to 31" December 2024 The Trustees present their report together with financial statements for the year to 31st December 2024. These accounts reflect all the transartions in this year. Reference and Adminlstratlon Informatlon Charity Name- Kirkcudbright Community Tennis Club Charity Number- SC050244 Addre55- Tennis Courts, St Mary's Slreel. Kirkcudbright DG6 4AA Trustees e resigned as a trustee ar the AGM in 2024 and both Vlere appolnied as trustees. and n line with the Constitution the Trustees appointpd Trustees for 2024. J5 Chair of the Oblertl¥e5 and Actl¥ltle5 Charitable Purposes.. the purpose of the club 15 the provision of recreational facilities related to ihe game of tennis for the benefit ol the resldents and visitors in the iown of Kirkcudbright and the surrounding area. Throughout 2024 the Club provided tennis facilities for both the local community of Kirkcudbright and for visitors to the area. The year saw further increoses in club membership and in the number of visitors participating in tennis.
Report frorn thechalr As Chair of the trustees of Kirkcudbright Community Ter)nis Club for season 2024-2025. 1 Vd15h to record my thanks to fellow trustees and Each has served the clLJb with dedication and comiiiil ment durinE these past Iwelve 5111Jllths. In accordance with our club statutes, ill stand down as a trustee this year, and 1 too will not be seeking re-election lor spason 2025-2026. 1 am plpased to say that has agreed to take on the role of trustee together with In order to maintain continuity, both nd I will continue to support thL' new bo<iid ul trustees, and to be available as required. I wish also to extend my thank5 to the member5 of the Management Sub-committee who have worked with the trustees in the day-to-day running of the Club. Season 2024-2025 has seen the trustees oversee a vibrant, active and community minded club. We offer our gratitude to all members who have shown their commitment to the club, and who in many ways, often small but Significant, contribute greatly to the welcoming and friendly ethos and culture. As a Community club. in addition to encouraging the participation of the mefflbership, we are committed to outreach and interaction with the wider community. This 15 seen in our Open Days, offering taster sessions, engaging with local schools, offering both junior and adult coaching sessions. promoting walking tennis. offering the use of the courts to the children from the local nursery. and in variou.r othor initiatives and activities. Our thanks are extended to the coaching team headed bv who offer a high-quality and very valuable service in supporting our community outreach. As communicated previously to the membership. the ComTnunity Asset Transfer ICATI from Dumfrieg and Galloway Council has now been completed. Thi5 ha5 been a long and often tedious process, and again our thanks must be given lo or her perseverance in obtaining the transfer. It will be the responsibility of the trustees to ensure that the management of the club continues to reflect to the community the asset that the club is. Season 2024-2025 h35 seen a high level of social tennis. as well as an Increase in competitive tennis. Congratulations to the individua15 and to the teams who were successful during the season. l am pleased to say that Kirkcudbright Community Tennis Club is in a very strong position to continue to offer tennis to members, vi51tors and to the wider community. A5 a sporting organization it plays a very positive role in our local area.
Governance The charity trLSStees are responsible for the strategic direction and governance of the charity, and co113borate with the Management sub-commiltee in the day-to-day running of the Club. Three TrLJStee meetings were held during 2024, and Six Management 5ub- committee meetings. Members of the Management sub-committee were elected at the AGM in 2024, and there will be new elections for membership of this committee at the AGM on 25th February 2025. The Trustees express their thanks to members who volunteer their time and talents in 5UPPOrt of the Club. Financial Review The attached accounts for the year to 31, December 2024 show a net c105ing surplus of £4645. (Year 10 315t December 2023 surplus of £20291. This report was approved by the irustees on O 4 I,-s and 5ignedon their behalf by
Kirkcudbri
ht Communi
Tennis Club- Scottish Chari
Number: SC050244
Statement of Retei
ts and Pa
ments for the
ear to 31" December 2024
RECEIPTS
Note
UfirestrÈd
Fund5
Year to
31.12.24
Year to
31.12.23
Grants
Donations
Charitable activities
Bank interest
220
7668
8494
PAYMENT5
Cost of charitable activities
Cost of repairs and maintenance 8
Oefibrillator
3658
231
3658
231
4871
1625
163
(p.Q
Surplusl
ststement of Balances at 31 De mber 2024 Year to 31.12.24 Yeèf to 31.12.23 Funds as at 31. December 2023 Unrestricted funds Restricted funds 15345 13316 15345 13316 Deduct net deficit for the year Add llet surplus for the year Unrestricted fund at 31S1 December 2024 4645 2029 Represented by-. Cash in bank -current account SavinEs account 9965 100(x) 25 15342 Cash The notes on pages 7 to 9 form an integral part of these Accounts. and signed on their behalf bv
Kirkcudbri ht Communi Tennis Club- Scottish Chari Number.. SC050244 Note5 to the Accounts for the ear to 314 December 2024 Basi5 of accounting These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotlandl Act 2CK15 and the Charities Accounts (Scotlandl Regulations 2006 las amended). Nature and purpose of funds Unrestricted funds are those funds that may be used at the discretion of the trustees for the objects of the charitv. Restricted funds rnay only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. Trustees, Remuneration No fee5 or expenses have been paid to trustees in respect of their services for this year. Grants received from.. year to 31.12.24 yearto 31.12.23 Scott15h Lawn Tennis Foundation D&G Open doors Local8iving Ltd, Little Magic Grants 250 50 500 800
Year to 31.12.24 Year to 31.12.23 Donations.. Local fundraising Easy fundraising HMRC gift aid 64 156 Charitable Activities.. Subscriptions Coaching lees IAdultl Coaching fee5 Iluniorl Visitor fees Tennis balls Miscellaneous 6030 1458 5460 1394 957 44 627 79 108 668 8494 Cost of Charitable Activities.. Coachin8 fees (Adult) Coachin8 fees (Junior) Lawn Tennis Association D&G Tennis Tennis 8alls Electricity Publicity CAT Miscellaneous 1160 41 280 100 2060 loo 270 100 609 704 274 750 35 181 667 754
Repairs and Maintenance Year to Year to 31.12.24 31.12.23 Noticeboard Plumbing Joinery Net scorers & signs Electrics Nel adjuster Clubhouse decoration Court wash Miscellaneous 649 175 384 277 126 16 23 66 140 1625 231 CAT (Community Asset Transfer) The club land and buildings was sold to Kirkcudbright Community Tennis Club on 51 December 2024. It was sold to the club by the Trustees of the Royal 8urgh of Kirktudbright Common Good Fund (administered by Dumfries & Galloway Councill lor £ l. It is considered that the asset falls within the definition of a Heritable Asset. The property was valued at £75,LK)O by the committee.
Kirkcudbrl ht Communit Tennis Club - Scott15h Charit Number.. SC050244 Inde ndent Examinerfs Re ort to the Trustees I report on the accounts of the charity for ihe year to 31" December 2024 which are set out on pages 5 to 9 01 the attached accounts. Re5pettlve responslbilllles of irwstees and èxamlner The charity's trustees are responsible for the preparation of the account5 in accordance with the term5 of the Charities and Trustee Investment (Scoilandl Act 2005 and the Charities Accounts Iscotlandl Regulations 26. The charity tfustees consider that the audit requirerlleni of Regulation Iolllldl of the Accounts Re8ulalions does not apply. It 15 my responsibility to emamine the account5 as requlred under section 4411 Ilcl of the Act and to state whether particular matters have iome to my attention. 8asls of Independent exarninees statement My examination is carried out in accordance with Regulation l of the Charities Accounts (Scotlandl Regulation5 2(M)6. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts pre5entÈd with those records. It also ir)clude5 consideration of any unusual 1tems or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do nor provide all the evidence that would be required in any audit and consequently I do not express an audit opinion on the view 8iven by the 3c£ounts. Independent examinees ststements In the course of my examination no matter has Corne to my attention which gives me reasonable cause to believe that in any material respect requirements.. to keep accounting records in accordance with Section 44llllal of the 2Th)5 Act and Regulation 4 of the 2006 Accounts Regulations, and its prepare accounts with accord with the accouniing records and comply with Regulation 9 of the 2006 Accounts Regulatlons have not been met, or to which. in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached io