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
Ufirestr￿Èd
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<Deficit> for the year

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 2￿6. 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