REGISTERED CHARITY NUMBER: SC051268
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 FOR
ROTHES TENNIS CLUB 2021
Goldwells Wards House Wards Road Elgin Moray TV30 INL
ROTHES TENNIS CLUB 2021
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
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|Page|
|Report|of the Trustees|1|to|2|
|Independent|Examiner's|Report|3|
|Statement|of Financial|Activities|4|
|Balance|Sheet|5|
|Notes|to|the|Financial|Statements|6|to|9|
|Detailed|Statement|of Financial|Activities|10|to|11|
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ROTHES TENNIS CLUB 2021
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025
The trustees present their report with the financial statements of the charity for the year ended 31st December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Our purposes as recorded in our constitution are:a To promote, foster and encourage public participation in the game of tennis. b To promote, organise and carry out social and recreational activities with emphasis on family participation in connection herewith
In furtherance of the above, the Club will:-
a Increase the number ofjunior,intermediate, senior and family members. b Acquire, erect, form, lay-out,manage and administer grounds, courts,clubhouse and facilities associated herewith. c Affiliate to the Highlands District Lawn Tennis Association, Tennis Scotland and the Lawn Tennis Association and comply with and uphold throughout the association their rules and regulations to which they are affiliated. d Enter upon leases, sub-let and acquire heritable property and seek to raise loans in order to help finance any project relating to the courts,the clubhouse or any land in the club's lease and generally do all such things as are incidental or conducive to the continuance and development of such activities or the attainment of such objects.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The various activities and achievements during the year included the following; a) Due mainly to a drop in the number of adults joining the club in 2025, total membership fell again.
b) We ran successful Fundraisers: three Coffee Mornings, a Race Night, and the Monthly Draw.
c) The club had two teams competing in each of the Senior Leagues. We also had teams in the 14s, 12s, 10s, 9s, and 8s age group competitions.
d) The 8 & Under team won their league, defeating Bellfield Park (Inverness) in the semi final, and Elgin in the Final.
e) We had to replace several of the floodlights in early 2025. Metal Halide lamps are hard to source, so we are thinking of changing to LED.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document The Club is a Scottish Charitable Incorporated Organisation. The Club became a SCIO on 16th September 2021
Recruitment and appointment of new trustees All of the Club's trustees are appointed or re-appointed by the members at our annual general meeting which is held in March or April each year.The Trustees are commonly known as the committee.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC051268
Principal address 9 Green Streeet Rothes Moray AB38 7BD
Page 1
ROTHES TENNIS CLUB 2021
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025
Trustees H McBain Secretary/Treasurer M Fraser Chairperson P Scott Vice Chairperson H Tawse S Allan L Anderson G Logan (resigned 10/3/25) L Meldrum (resigned 10/3/25) E Robertson M Turner I Blackhall H Banks (appointed 10/3/25) K Malcom (appointed 10/3/25)
Independent Examiner Melanie Francis ACCA Goldwells Wards House Wards Road Elgin Moray IV30 INL Approved by order of the board of trustees on eZ BAG... and signed on its behalf by:
M Fraser - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROTHES TENNIS CLUB 2021
I report on the accounts for the year ended 31st December 2025 set out on pages four to nine.
Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Melanie Francis ACCA The Association of Chartered Certified Accountants
Goldwells Wards House Wards Road Elgin Moray TV30 INL Date: 13/4206
Page 3
ROTHES TENNIS CLUB 2021
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| The | ||||||
| Unrestricted | Restricted | Rothes | Total | Total | ||
| funds | funds | Council | funds | funds | ||
| Notes | £ | £ | £ | £ | £ | |
| INCOME AND | ||||||
| ENDOWMENTS FROM | ||||||
| Donations, grants and legacies | 2 | 13,035 | - | - | 13,035 | 58,405 |
| Othertrading activities | 3 | 11,516 | - | - | 11,516 | 11,645 |
| Investment income | 4 | 184 | - | - | 184 | 73 |
| Total | 24,735 | - | - | 24,735 | 70,123 | |
| EXPENDITURE ON | ||||||
| Raising funds | 1,631 | - | - | 1,631 | 2,027 | |
| Charitable activities | ||||||
| General activities | 544 | - | - | 544 | 514 | |
| Other | 20,394 | - | - | 20,394 | 76,686 | |
| Total | 22,569 | - | - | 22,569 | 79,227 | |
| NET | ||||||
| INCOME/(EXPENDITURE) | 2,166 | - | - | 2,166 | (9,104) | |
| RECONCILIATION OF | ||||||
| FUNDS | ||||||
| Totalfunds brought forward | 26,411 | - | - | 26,411 | 35,515 | |
| TOTALFUNDS CARRIED | ||||||
| FORWARD | 28,577 | - | - | 28,577 | 26,411 |
The notes form part of these financial statements
Page 4
ROTHES TENNIS CLUB 2021
BALANCE SHEET 31ST DECEMBER 2025
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|---|---|---|---|---|---|---|
|2025|2024|
|The|
|Unrestricted|Restricted|Rothes|Total|Total|
|funds|funds|Council|funds|funds|
|Notes|£|£|£|£|£|
|CURRENT|ASSETS|
|Debtors|6|8,613|-|-|8,613|-|
|Cash|at bank|19,964|-|-|19,964|26,411|
|28,577|-|-|28,577|26,411|
|NET CURRENT ASSETS|28,577|-|-|28,577|26,411|
|TOTAL ASSETS|LESS|
|CURRENT|LIABILITIES|28,577|-|-|28,577|26,411|
|NET ASSETS|28,577|-|-|28,577|26,411|
|FUNDS|7|
|Unrestricted|funds|28,577|26,411|
|TOTAL FUNDS|28,577|26,411|
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The financial statements were approved by the Board of Trustees and authorised for issue on eh =. 2-G@........... and were signed on its behalf by:
M Fraser - Trustee
The notes form part of these financial statements
Page 5
- ACCOUNTING POLICIES
ROTHES TENNIS CLUB 2021
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
2. DONATIONS, GRANTS AND LEGACIES
| DONATIONS, GRANTS ANDGRANTS ANDAND LEGACIES | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Donations Grants |
574 12,461 |
1,809 56,596 |
| 13,035 | 58,405 |
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continued...
ROTHES TENNIS CLUB 2021
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31ST DECEMBER 2025
2. DONATIONS, GRANTS AND LEGACIES- continued
Grants received, included in the above, are as follows:
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|||||
|---|---|---|---|
|2025|2024|
|£|£|
|Edrington|10,461|28,896|
|Berryburn|-|7,500|
|Moray|Council|-|200|
|Gordon &|Ena Baxter|-|3,000|
|Foundation|scotland|-|2,500|
|EDF Energy|Dornell Windfarm|-|2,500|
|Rothes|Wind Farm|2,000|2,000|
|EB|Scotland|-|5,000|
|The|Forsyth Foundation|-|5,000|
|12,461|56,596|
|.|
|3.|OTHER|TRADING|ACTIVITIES|
|2025|2024|
|£|£|
|Fundraising|events|1,158|3,251|
|Memberships|2,998|1,482|
|Sponsorships|50|200|
|Coaching Fees|2,501|1,605|
|Hoodies/Polo|Shirts/Coasters|213|317|
|200|Club|4,596|4,790|
|11,516|11,645|
|4,|INVESTMENT|INCOME|
|2025|2024|
|£|£|
|Deposit account interest|184|73|
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- TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31st December 2025 nor for the year ended 31st December 2024.
Trustees' expenses
There were no trustees’ expenses paid for the year ended 31st December 2025 nor for the year ended 31st December 2024.
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continued...
ROTHES TENNIS CLUB 2021
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31ST DECEMBER 2025
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|---|---|---|---|---|---|---|---|---|---|
|6.|DEBTORS:|AMOUNTS FALLING|DUE WITHIN|ONE YEAR|
|2025|2024|
|£|£|
|Other|debtors|8,613|-|
|7.|MOVEMENT|IN FUNDS|
|Net|
|movement|~|At|
|At|1.1.25|in|funds|31.12.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|26,411|2,166|28,577|
|TOTAL FUNDS|26,411|2,166|28,577|
|Net movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|24,735|(22,569)|2,166|
|TOTAL FUNDS|24,735|(22,569)|2,166|
|Comparatives|for|movement|in|funds|
|Net|
|movement|At|
|At|1.1.24|in|funds|31.12.24|
|£|£|£|
|Unrestricted|funds|
|General|fund|35,515|(9,104)|26,411|
|TOTAL FUNDS|35,515|(9,104)|26,411|
|Comparative|net movement|in|funds,|included|in the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|42,423|(51,527)|(9,104)|
|Restricted|funds|
|Restricted|27,700|(27,700)|-|
|TOTAL FUNDS|70,123|(79,227)|(9,104)|
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continued...
ROTHES TENNIS CLUB 2021
- MOVEMENT IN FUNDS- continued
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2025
A current year 12 months and prior year 12 months combined position is as follows:
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|||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Net|
|movement|At|
|At|1.1.24|in|funds|31.12.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|35,515|(6,938)|28,577|
|TOTAL FUNDS|35,515|(6,938)|28,577|
|A|current|year|12|months|and|prior year year|12|months|combined|net movement movement|in|funds,|included|in the the|above|
|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|67,158|(74,096)|(6,938)|
|Restricted|funds|
|Restricted|27,700|(27,700)|-|
|TOTAL FUNDS|94,858|(101,796)|(6,938)|
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A current year 12 months and prior year year 12 months combined net movement movement in funds, included in the the above are as follows:
- RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2025.
Page 9
ROTHES TENNIS CLUB 2021
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations, grants and legacies | |||
| Donations Grants |
574 12,461 |
1,809 56,596 |
|
| 13,035 | 58,405 | ||
| Other trading activities | |||
| Fundraising events | 1,158 | 3,251 | |
| Memberships Sponsorships CoachingFees Hoodies/Polo Shirts/Coasters |
2,998 50 2,501 213 |
1,482 200 1,605 317 |
|
| 200 Club | 4,596 | 4,790 | |
| 11,516 | 11,645 | ||
| Investment income | |||
| Deposit account interest | 184 | 73 | |
| Total incoming resources | 24,735 | 70,123 | |
| EXPENDITURE | |||
| Other trading activities | |||
| Fundraising Activities | 1,631 | 2,027 | |
| Other | |||
| Hire ofHall /Rent | 326 | 1,686 | |
| Tennis Balls, Trophies &Equipment | 518 | 2,009 | |
| Coaching Sessions Sundry expenses Hoodies/Polo Shirts/Coasters |
6,798 - 398 |
6,491 250 468 |
|
| HeatandLight Fees and Subscription Repairs andRenewals Stationery and Advertising Insurance |
3,854 855 4,968 36 2,641 |
4,188 325 58,261 261 2,536 |
|
| Professional Fees | - | 100 | |
| No description | - | 111 | |
| 20,394 | 76,686 | ||
| Support costs | |||
| Finance | |||
| Bank charges | 34 | ||
| Governance costs | |||
| Accountancyandlegalfees | 510 | 480 |
This page does not form part of the statutory financial statements
Page 10
ROTHES TENNIS CLUB 2021
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025
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||||||
|---|---|---|---|---|
|2025|2024|
|£|£|
|Total|resources|expended|22,569|79,227|
|Net income/(expenditure)|2,166|(9,104)|
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This page does not form part of the statutory financial statements
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