2024-12-31-accounts

No. SCOS0Th) COLINfoN LAWN TENNIS CLUB REPORT AND ACCOUNTS

COLlfrffON LAWN TENNIS CLUB REPORT AND ACCOUNfs FOR THE YEAR ENDED 31 OECEM8ER 3)24 Contsnts Pag IityeThJent &Kaml￿8 reFKlrt to the Tru8t Rec•lFrt8 and a¢￿urt Notes to the ac¢ounts 10

COLINTON LAWN TENNIS CLUB TRiISTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Introdud The Tr￿teeS Fxesenl thèir rep)rt ￿1th the a￿OUnts of the eharty for the year ended 31 Oe¢em￿r 20?4. These have been preFqred in afxordancevhth the Club Con8lrtution, the Chariti'es and Twslee Inv&8trnent {scdI￿d} Act 3x15 arrtl the Charttle8 Ac￿n￿{s￿o￿a￿jl Regulati￿$ 2￿. Charlty Inlormatlo REGISTERED CHARtTY NUMBER SC0507 INDEPENDENT EXAMINER BANKERS Roya Bank ol S¢oiknd 239 St John's Road Cor¥torphine Eéinbur9h EH12 7XA

COUIKOPI LAWN TENNIS CLUB TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (c¢￿t¥) scio colint￿ L8vm Tertn¥ Club LEgan in 1928 aTrd ha8 ormted ag an UnnicuFMxatwJ A98￿all)n urrtfil 1 May 2￿21 it CcThertr￿ to a S￿rtISh Charrtatle jThxJrpxa￿J (SCIOI. The club'$ govemlry dogJment1s the Club Col￿tA￿le￿. An entirely constrtution vrn •d¢)Oed on the club'• IrwrF¥)ratlon ￿ a SCIO. The dub maIrtai￿ rffjkntra￿on the Tennis As8oction ILTAI. Reoi8tralion Nblth Ihe LTA requtfès that the club haB in pkce a 8utsbty qu8lrfthY rernon aThJ arproyial8 ocedures to er￿Ule the Safety aTrJ V•tikttr¥ ol alt th• ¢lu& The club akn M￿rtair￿ a polw on dfverslty and irKtusitin. Tru•t••• Tts Tn•tees arè apyomt¢d kn wKdanc vAth Club CorolttutM)n. Ddaib of the Tru8tee8 8ep4ed dunrvJ th• year w6 Ibted on page 3. Rl•k and InfArnd c¢nlJol Th• ¢bJb ha8 a rBk r¢gbtw arrt1 other interrAI I￿n¢T0 wKlwJiThJ a p)Iy ￿ brifffj and ¢¢yruKthn Wthlch are desyned to p￿ide reaorrabl• a88urance aga￿ m•rial mismanagement or kw. Comyehenstse IMuranc• wlidey ¢￿enr1d normal Ir￿rabb are maitain•JJ b￿h thrt>Jgh th& dub's Tegffjtrat¥)n Ihilh the LTA 4r#J thredty. ObJ•ctlv•• A4Xlvlll•• The charivs OW8 are ¥•t In ts rxx¥tlukn, nwtf.'. Th• wfv•ncwn•nt of rthW¢ pArti¢i¥tlon kn swl; 8pecrfaty. the g•me oft¢MIJ. The wov151on ol reueaiiwal flrtles. or thè ¢)ryan￿n of rec%eth"¢)nal Ixtirts ￿1th the oyect of wnprovirYJ th• ¢mdrticfis of lrft for pern(¥M for Iho laelthj or a¢tiwti•s are yimarily intern1ed. Th￿1 obA•d• can b• achl•%wd ty ￿￿+1¥ other thky... In¢¥•a81ry kntr6Je aThJ rftenrls x a SF￿ In ￿hance the IPrf•8 ofth• wbl¢ Pro¥i1ry I￿lItIeS for the trainry. athkne ar#J $upwt cl youty p￿e and •JuJts Pur￿11 tennlj a¥ a SFQrt for ￿lSUre Of car•er Promettrg Wv4•m•nt In 01t¢n￿) f8cll)88 h Edlnbjrqh •nd Lothl• Obwnln•tlrvJ lo Ihè pJfAbe aThl irtwe•l4d atayjt t•nnl& MaklrKJ apwwale rmerrtatKffl to re1tr4ant lyJj￿ and other ¢)rpnsatior on tehaff of Memte J the concmir¥J tennis. wrsurt ofth• s￿rt ￿ the olfa¢ilMltss. tralniw. thi¢e ar wpwJrt for th¢)&é er¥•ged kn rt. Achl•vwn•nts and Our makn achlwements dwiry perkjd •r•'.- Qur annul ¢Aub cPAmrA(xthpJ successfiAty hèkl, eulminatir¥J in finals wk•fKI In Seoemter. There a gocKI number of entries acrc6s am everl& The standard of pthy th the ftnaLs was the be8t seen for qultè a number ol year& We were wjdened durirvJ the year ty the death ol 8 1￿Mer Club PresKlent Men'$ ChamF)n foi swernl years ed a t4g part in wganwrg thè dub Champ￿1￿￿.

COLIKfoN LAWN TENNIS CLUB TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2Q41al ￿ther. The cbjbs memtership at th8 er•J of W24 Was apF￿xImatety 41S, V•tiid) reyesents a s￿dht fa from 430 TeFXt&J last yeaf. AthoLwJh ths ks from the reCc￿d thl of at the same pynt in 2021 and 4&) at the same time in 3Y22 thiy ￿ stil to bE a very accerAable numb ar￿ hi5toricaly h¥h. The dub ContIn￿ lo a(xW new members reStrid￿ In Nv4emter2WJ nc¢ffi&J ofa Planniffj Enforcemenl Investsgat￿7 rydiro the re ci)urts. The dub had previwsty th￿ed pknnirKJ Ulat the contradNs instaled ew new Jlumns on the rear ¢tyJrts, Flannirg aPwO￿ vrns fcff six rtw cc4umrts the reuse oftrD axislry o)lumrts Irom the ￿t CO￿$. Durirg tr jrtstslat￿￿ the Corrtrodt￿ W foLfKI th Ihe existiThJ front court column5 were rKJt str(ry enouJh to tske sets of IvJhts, i e. 8 Set facing the front wirts as ￿￿11 as a set facir¥J the rear courts. Thvs ¢Jscovery despte the de5bJn fcf the rear Gourt instalkticfi pryred ty a Sut￿tra￿r app?￿ted ty our main corrtra¢aor. In Decemtri the club aWied for ¥ nort-materral Varrati￿ to the Flannirg aFvoval to allu•V the aJitK)nal rear court columns to Terna￿ tJt wih the renThal of tMD front cwrt cobjm This apF4•xt)n aFwoved in January 2￿24 ard the V+r¥kB Wtre caffi&J twt in March. Th Planning Enforcement Invesluatson rèJardiro the rear courts remairs OFen. NclhirKJ has been heard Irom the Gouncl either PlanNng EnfLvcement Invesb3ation Sin￿ December 2Q3. The club ccYrtIrM￿ to te BU￿￿3rt&y TemiB h3x￿la￿¢ffj ILTAI a￿1 thrW Ihe LTA ty L￿fie￿I ￿nn1r￿d ¢or6utsnts as a resL4t of a cxxnmeroal a￿argement befvfftn the LTA and Lichfkl. This SUFPJt has teen at no cfAt tothe club. Ns part of thts suppxt. LTA'$ Technic41 Director wgrted the dub in 4Jditional ivjndwy len0￿ ¥￿Ie￿ an)uTrJ the entrance arKJ a nthvge instslled. This Yth to deter unal1tKJ￿d entran( to the dub's growbJ5. Many of ￿ll suwrAt fer￿e dp4iJes the fr￿t o)urt8 from the rear courts V￿re corrtsjed throLb3h aTrJ t￿ fen￿ was therelore in a e. In No¥emt aFI FQ5ts Mere repkced Imth 98￿nts￿J pxts. The tfU5tees are mirthl Oft￿ need frthe dubto t athievir¥J rt¥ charitat4e cJ'eclNes. ExtensNe dst￿b)n$ have teen hekl at t￿￿tee8 rneetiros and local sthoo15 have teen apkYc4ched to e8tablish ts)w V￿ mght surv)rt their wpib in takiry-up tennm. These dl8uMorts are continumg th a vwto Init￿Ne3 beww in th frcffl SwiThJ ￿.

COLINfoN LAWN TENNIS CLUB TRLISTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Icont'dl Flnanclal R•v18W FlnAnclal Infommtk Full d￿al￿ of the a¢Apiities ofthe Qub durlrg the rth1 can be lound vlttm'n Ihe a¢L￿Jnts * tjetailvj on pages 8 to 10. A surptus of £18.￿WAS gen9ratoa In the year. As the ac¢ounts are preF4red on a caBh ba81$ thgr•vAU #t tlmes te eX￿￿Jit￿re lalirvJ intoth¢ y•arthat covers olheT Feriod5. The TnBtees need to ensure that the Club has Suffic￿Trt roseThesto meet orvJcy w4tal IMW￿1ernÉnts. PlanTriTWJ requlrernents lorthe next &10 years is orgoiro. The final F4yment frrthe rth fbodlhJM$ fov Court5 m8de in the yeartogethor with other spJnifieanl repairs to fen&ng ￿rrOUrKIng the courtg. flIx￿ligm costs were ¢)ff8et by the I￿￿&SIb generth￿ donatrjn 01£14.OCQ. The club sMII witinue lo retan a healthy at Lonk ar¥J t Tft￿tees ￿11 c¢ntinue to gafeguard this %*thilst kin9 mlrthl of any ¢athl exFeTrJrture r4uiremMts. sIgn￿ on behallof th• ¢harlty'• Tru8t¢o Tmwrer Fe

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE AeeouNTS OF COLipifoN LAWN TENNIS CLUB I report on the act•unts olthe chlty forthe year end&J 31 Dectmber 2ff24 vh'th comFrf￿e the ReceiFts 0￿j Paymenls Accojnt. thé Statemert ol Balan￿ aTrJ the 88gttlat&J Note8 tothe ￿￿￿nts. This reF)rt ￿ made lo the Tr￿tee5, •8 a t￿y, In aCcOrdar￿ ith the lerwffj of my w4tyement. Myvwk has te8Tr urldÈ￿kern to enabk me lo rewjrt my OFrf'rrion a5 set o(rt telow and for no olhef wrp(6e. To the fullest extent permitted ty law. I do not acc•F or asswne resFVnBit¥lty to ¥byone other than the Charty ar￿ the TrtAtees, as a Lr, for my V+tTk or forthi4 rewrt. Resix¢tlve respMslblllle8 oITru8knes Indwdwt ¢xamlner• The ¢harltys trustees Sre reswnsiNe for the weparation of the acccunts In accorda￿¢ the terms of th¢ Chai((is% and Trustee InVestm￿t (s￿7t1a￿l Acl 2c￿5 (the Act) and the Chantles Ac¢ounts (SLolla￿lI RegLlatKJrts Ith¢ RegulathThl. The chaTty InBiees Co￿￿erthat the a￿lt requirement of RgJLlatb)n 1q1)Idl Of the Regulations ¢Sxs nol apply It 13 my reswisiknlty lo examine the accounts as rwiired uThJ8r section 44IIXc) of thè Aol and to 8tat whether ￿rti￿1•r matte[¥ have come to my attent1￿. Bas18 of •xamlnèr's statèment My examination ￿ carried (xrt in accorilance V￿th RegulatK)n 11 01 the Regulatsor￿. An eXaMinat￿n includesa reV￿V011h8 actountirvj re¢)xd¥ kek bythe charty ar a compaii4c&n ol the atX£unts ¢￿ented V•th trK¥e records. 11 abo indudes conspaeratson of any unusual iletrts or disdosures in Ihg accrJunts and 3eelo explanatlons from Ihe Iru51ees concerning any such maiter8. The yo¢edure8 uTrJertaken d) ovide all Ihe evpJenGe that wcukj be reqLftr&J ill an audtt, conSeq￿ntty I do not exwess an a￿Jit opnion on the view gN¢n by the accounts. Ind•rthl¢nt •xamlnw'• •t4t•m•nl In the cc¥Jrse ol my examinatthin, no mattr ha8 eometo my lention.' lo) vknich syve3 me reasonatle cause lo treltve that in any material respect Ihe requirement¥'. to keep a¢rnunting iecwd8 In a￿0￿rrte Y￿t￿ SedKJn 44111{al c4 the Act and Regulatkjn 4 of the Regujalons, and tj to wepare a￿￿￿ts aG￿rd wfch the 8cccwntTrJ re¢orfs aTr3 con¥ly RegUlat￿n 9 of the R8gulalions hav¢ not teeA rne( ¢y Ib) to ￿lCh. ￿ my opinion atenticffl Should be drawn in crfder to enable a w¢4)er uTrderstarKIl￿J of the accounts to be re8tr&.

Colinton Lawn T•nnls Club Rtt•lpts and Paym•nts Account 12 months to 31 De¢•mbor 2024 12 month to .,￿￿.￿ 31 December 2023 RKolpts Subs¢rlptk+n• Senior Interm&Jiate Mini JUn￿r Family Senity CitEen NMPlayirKJ County Student Avmy 16.&so 16.%5 1.512 3.111 8,247 321 435S 204 594 819 38J33 34375 Interest VB¢tor8 Soctal Events Other Revenue Donatbr 4670 31 2,8 451 14000 19,152 6.179 57A27 44,512 Payments Depreckqtion Bal Water Rates Insurance Pavilion Management Repairs & Maintenance ESLTA Affiliati￿ & LTA RvJistration 10.414 1.16S 2.520 2,S35 1297 10,580 1.720 ii,iio 1,570 5.f21 General ExFwtses Townaments Sodal Sut6cWic¥ Courts 177 710 1,081 35,046 39,321 Surplu of Iniome over oxp•ndlturn 18,206 9,467

C4)linton Tennls Club 19TPk'Wtr' Statement of Balances 31 Detember 2024 31 De¢embgr 2023 08.e78 SO,816 Bank aThJ Cash In Hand FLKe¢termdeposll CurTentac￿unt 94.131 47.980 52.505 AmouTrts Rrfehable Debtors All￿U￿ts PayablelLiabllltl8E Creditois 210,989 192,783 OpenlngBalances Stsipknslorlhe perlcJ 192.783 18.206 183.316 9,467 210,989 191783 Unre5tricled Feseryes Restricted ReseThES 210.989 192.783 210,989 191783 Approved bl thè Trusteeg th12 FebTuary on their thaN by tha lollowirg'.- r8a8ur¢r Th8 psgg 10 IDM? p•rtofiheso Mnt8

COLINTON LAWN TENNIS CLUB NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER ￿24 i. statomgntcf AccounllryJ Pdldofj The acC￿Urts have been Fry)3￿￿ in acc￿￿• Charlkn arKI Tr￿lee IrNe81menl IS(U¥•Jl 2(1)5 ￿ the Chrtw (S¢(lIar￿) Re9￿1￿ 2rTh. F￿d6 Structure Unrestr￿￿ed fun0 tPw fvrth Truste￿ are fr¢• to use for any wrF•xe n furttrra￿Q ofihe GharitstrAe owts GovemarKe o)sts are o)sts aS￿lat￿ V+ilh ￿￿)nal slatutory rwuirements oftlp chty. The ordy su¢ the ￿[kAY comedm th the examI￿ti vthich vM5 ¢Jrt fre¢ of tharge. l TrnAtoM' R•muneratlon the year. l Rqlod Parll•s T￿re Vltre rw) tran&•aNTh with related F•rties duiYd tr year. Fixod JJsets ¢otyyrls¢ YEar Ratè ot DK.23 2024 End Do¢ 3024 In 2024 s¢ Valve É fEth•inlTrg lyearsl Vahje £ 1p.m o¥4 ¥ow 2th4 Styh UgUO3 £1•￿14 £6•78 Colinton La￿ Tenni5 Club wemEes wwe va￿￿ in March 21r21 at £570k M thE bw of LY)nlinumg use as a terfffj dub by Rythn LLP 10