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 As8oc*tion 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•tikt*tr¥ 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, nwt*f.'. Th• wfv•ncwn•nt of rthW¢ pArti¢i¥tlon kn swl; 8pecrfaty. the g•me oft¢MIJ. The wov151on ol reueaiiwal f*lrtles. or thè ¢)ryan￿n of rec%eth"¢)nal Ixtirt*s ￿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 kntr**6Je aThJ rftenrls x a SF￿ In ￿hance the IPrf•8 ofth• wbl¢ Pro¥i1ry I￿lItIeS for the trainry. athkne ar#J $upwt cl youty p￿e and •JuJts Pur￿11 tennlj a¥ a SFQrt for ￿lSUre Of car•er Promettrg Wv4•m•nt In 01t¢n￿) f8cll)88 h Edlnbjrqh •nd Lothl• Obwnln•tlrvJ lo Ihè pJfAbe aThl irtwe•l4d atayjt t•nnl& MaklrKJ apwwale rmerrtatKffl to re1tr4ant lyJj￿ and other ¢)rpnsatior* on tehaff of Memte J the conc*mir¥J tennis. wrsurt ofth• s￿rt ￿ the olfa¢ilMltss. tralniw. thi¢e ar wpwJrt for th¢)&é er¥•ged kn rt. Achl•vwn•nts and Our makn achlwements dwiry perkjd *•r•'.- Qur annul ¢Aub cPAmrA(xthpJ successfiAty hèkl, eulminatir¥J in finals *wk•fKI In Seoemter. There a gocKI number of entries acrc6s am everl& The standard of pthy th the ftnaLs was the be8t seen for qultè a number ol year& We were wjdened durirvJ the year ty the death ol 8 1￿Mer Club PresKlent Men'$ 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 TeF*Xt&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 oftr*D axislry o)lumrts Irom the ￿t CO￿$. Durirg tr* jrtstslat￿￿ the Corrtrodt￿ W foLfKI th* Ihe existiThJ front court column5 were rKJt str(ry enouJh to tske sets of IvJhts, i e. 8 Set facing the front wirts as ￿￿11 as a set facir¥J the rear courts. Thvs ¢Jscovery despte the de5bJn fcf the rear Gourt instalkticfi pryred ty a Sut*￿tra￿r app?￿ted ty our main corrtra¢aor. In Decemtr*i the club aWied for ¥ nort-materral Varrati￿ to the Flannirg aFvoval to allu•V the a*JitK)nal rear court columns to Terna￿ t*Jt wih the renThal of tM*D front cwrt cobjm This apF4•xt*)n aFwoved in January 2￿24 ard the V+r¥kB Wtre caffi&J twt in March. Th Planning Enforcement Invesluatson rèJardiro the rear courts remairs OFen. NclhirKJ has been heard Irom the Gouncl either PlanNng EnfLvcement Invesb3ation Sin￿ December 2Q3. The club ccYrtIrM￿ to te BU￿￿3rt&y TemiB h3x￿la￿¢ffj ILTAI a￿1 thrW Ihe LTA ty L￿fie￿I ￿nn1r￿d ¢or6utsnts as a resL4t of a cxxnmeroal a￿argement befvfftn the LTA and Lichf*kl. This SUFPJt has teen at no cfAt tothe club. Ns part of thts suppxt. LTA'$ Technic41 Director wgrted the dub in 4Jditional ivjndwy len0￿ ¥￿Ie￿ an)uTrJ the entrance arKJ a nthvg*e 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 fr*the dubto t* athievir¥J rt¥ charitat4e c*J'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 v*wto 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 orvJc*y w4tal IMW￿1ernÉnts. PlanTriTWJ requlrernents lorthe next &10 years is orgoiro. The final F4yment fr*rthe 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 ch*lty 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. Myv*wk 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 accc*unts 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 matt*r 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 19TP*k'W*tr' 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 perlc*J 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 t*haN 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 Ch*rtw (S¢(lIar￿) Re9￿*1￿ 2rTh. F￿d6 Structure Unrestr￿￿ed fun0* tPw fvrth Truste￿ are fr¢• to use for any wrF•xe n furttr*ra￿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 Rql*od Parll•s T￿re Vltre rw) tran&•aNTh with related F•rties dui*Yd 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