ST ANDREWS LAWN TENNIS CLUB SCIO REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD FROM 18 JANUARY 2024 TO 30 SEPTEMBER 2024 CHARITY NUMBER: SC053070 Henderson Black & C'o CHARTERED AccouMrAMrs. ST ANDREWS St Andrews Lawn Tennls Club SCIO Contents of the Report and Unaudited Financial Statements For the Perlod Ended 30 September 2024 Pages Trustees, Report Independent Examinerfs Report to the Trustees Statement of Receipts and Payments Statement of Balantes Notes to the Accounts St Andrew5 Lawn Tennls Club SCIO Trustees, Report For the Perlod Ended 30 September 2024 The trustees have pleasure in presentin8 their reporttogetherwith the financial statementsfor the perlod ended 30 September 2024. Charltablè purposes The charivs purposes are= The adVan￿rnent of public participation in sport including entering te3rn5 for rnatche5, league tournaments and competitions. the provision of recreational facillties with the object of improving the conditions of life for the persons for whom the faolities or artivities are primarily intended. Actlvltles and Achievements The following activities were carried out durin8 the year.. Membership and Participation.. We welcomed over 240 members, including 59 juniors. and offered regular training sessions led by qualified coache5. Tournaments and Event5.' The annual Club Championship was held with around 150 entries and the Tennis Tay5ide Open (Grade 3 LTA event) with over 200 entries from players around the UK. We a150 entered 15 teams into the Tènnis Tayside leagues, indudin8 4 Junlorteams. Communlty Outreach.. We delivered an Open Day to encourage wlder partleipation. welcoming over 50 guests to the Club. We also welcomed over 60 kids to the Club as part of holiday camps. Facllity Improvèment5.' We continL¢e to investlgate resurfacing options for court5 4-7. Volunteering.. There are 14 volunteers in recognised positions at the Club, with many more participatin8 in weekly maintsnance rotas. Reseryes polbcy The trustees. policy is to hold reserves to meet normal runnln8 costs and known commitments for three to six months. At the year end, unrestricted cash reserves amounted to £60.49812023- £41,965) Strurture. Governance and maTra￿Ment The charity is a Scottish Charitable Incorporated Organisation la SCIOI. It became a regrstered charity on 18 January 2024. Before that date the Tennis Club was an unincorporated members, club. The charity comprises the Board of Trustees,. the people serving on the Board are referred to asthe charity trustees under the Constitution. The maximum number of Board members 1$ 9 and the minimum is 3. The Board is responsible for monitorlng and tontrolling the financial position of the or8anisation. At each AGM the members may elert any member to be a trustee and the Board may at any time appoint a member to be a trustee. The 8oard may at any time appoint a non-member to be a trustee on the basis that they have specialist experience and skills which ttsuld be of assistance to the Board. At each AGM all thè trustees shall retire from office and be eligible for re-election. St Andrews Lawn Tennis Club SCIO Tru5tees' Report For the Period Ended 30 September 2024 Relèrence and Adrnlnlstratlve Infomiatlon Charity name Chaiity number Contart Address Independent Emaminer St Andrew5 Lawn Tennis Club SCIO Aenderson Black & Co, Che$4ney HO￿Se, St Andrews, KY16 9PF Bank of Scotland Bankers Statement of Trustees. Reswnslbilitie5 The trustees are responsible for keeping propèr accounting records which disclose, with reasonable accuracy at any time, the financial position of the charrty and enable them to ensure that the financial statements, which they are responsible for preparing. cornply with the Charities Atcount5 (Scotlandl Regulation5 2006 las amended) and the terms of the charivs Constitution. The applicable law also Sets out the responsibilities of the trustees for the preparation and content of the Annual Report. Approved by the trustees on 18 June 2025 and sigfied on their behalf bv.. St Andrews Lawn Tennis Club SCIO Independent Examlner's Report to Ihe Truslees of St Andrews Lawn Tennls Club scio I report on the ac¢ounts ol ttw charty for the Feriod end8J 30 September 2024 which are set out on pages 4t06. Respective Responslbllltles of Ihe Tru$to*$ •nd Examlner The cmarty's trusta8$ ar8 rgswnsible for the preparation ol the accounts in accordance wth the terms of the Charitie5 and Trustaè Invgsimgnt Iscoiiandl Act 20051.the 2005 Acll and the Charities Accounts Iscotlandl Reoulations 20C6 las amended) I'lhe 2006 Regulations'l. The ¢harrty'$ trustees consider that the audit requiramant ol Regulation 10111 Idl of the 2006 RegU￿tionS does not apply. Et is my respJnslbS11ty to &xamine and report on the accounts under sgth.on 44111 Icl ol the 2005 Act an(J to state whether particular matters have come to my attention. This report is rnade to th8 trustges, as a body, in attordanee with the t8rm$ ol my enga￿M￿nt. My work has been undertaken so that I might state to the trustees Ih05e rnatters l am requir￿1 to stale to Ihern in an indgpendent 8xaminar's raport and t(yr no other purpos8. To thg fullest extent permitted by law, I do not awepi or assume respor￿lts1lity to anyon8 Oihar ihan Ihe ¢*arlty and the trustees for my work or for ihls report. Basls of Independènt Examlner's Statameni My examination ts carried out in accordance with RegulalN)n 11 of Ihe 2006 AeguLatiorts. An examinatic Includès a raviw of the accounting records kapt by the charty and a ¢omp8ri$on ol tho a¢counts presented with those records. It also includes consideration ol any unusual items or disclosures in the a¢¢ounts, and seeks explanations from the trustee5 concerning any such maitsrs. Th8 procedures undertaken do not providè all Ihè widencg that woukl bo requirad in an audrt, and consgquantly I do ￿lt express an audit q)inion on the view gNen by tha accounis. Ind8pgnd8nt Examlnèrfs siaiom•nt In the course ol rny exarninalion no matter has come to my attention-_ which gives me raason￿& cause to tr£lievg that in any material rospgct th8 roquiramants:. to keep accounting recofds in accordan¢è with S8Ction 44 11llal ot the 2005 Act and Aegulation 4 01 th8 2006 Regulations, and to prepare accounts which ae¢ord with the a¢￿UntIng records and comply wth Regulation 9 01 tha 2006 R8oulations have not begn rngt, or 2. to which, in my OF¥nion, attention shoukl be drawn in order to a proper understanding ol the ac¢ountS lo be reached. Chthèy Hou$ 149 Alarkgt Str8•t Si Andrews Flte. KY16 gPF Partne Hènderson 81￿k & Co Chart•rnd Aeeountrnt$ Oat•'. 2L4J St Andrews Lawn Tonnis Club SCIO Stalement ol Rocelpts and Payments for the period ended 30 September 2024 2024 R8¢glpt$ RgC8ipts from Ch8rilable Activities.. Bank and cash balances Irorn mernbers. club Grants and donations Subscriptions Court lees - Pay & DisF4ay Court hire fees Floodlighting receipts Match levies Catering at tournaments Sundry tennis activiligs 57,788 19,653 22.627 2,045 7.012 628 1,604 2,139 90 113,586 Investment income.. Interest Total receipts 460 114,046 Paymont$ Cosl of Gharitable Acliviligs.- Coaching expenses Association lees Court repairs and upkeep Tennis balls Club champk)nships, prizes & engraving Rent Rates Clubhouse repairs, upkeep and cjeaning Outbuilding construction cosls Legal and professional re outbuijding Accountsncy Insurance H&al and light Web site expenses Sundiy expenses (including donations} Total payments 2.179 1,260 2,833 846 370 1.775 2,007 2,944 32,212 1.620 940 2.672 80 1,005 53,548 Surplus for ygar 60,498 The notes on page 6 fomi an integral part of these account$. St Andrews Lawn Tennls Club SCIO Statement of Balances a5 at 30 September 2024 2024 Funds Reeoneiliation Cash at Bank - 18 January 2024 Surplus lor year Ca8h at Bank- 30 Septemb•r 2024 60.498 60,498 Bank Balancos Bank ol S¢olland Current Account Bank ol Scotland Members, Account Redwood Building Society - 35 Day Noticg A￿oUnt Redwood Buikding Socigty - 95 Day Noiice A(tount 13,920 21,578 10,000 15,000 60,498 Agset¥ Courts and lighting - al valuation Outbuilding in course ol construction - at cost 30.866 61,588 92,454 Llabllltle$ Independent Examiner's 199 Trade creditors 960 136 All funds are un¥estricled. Tho notes on page 6 lorrn an integral part ol these accDunls. Approved by the Iruslees on 18 June 2025 and signed on their by.. St Andrews Lawn Tennls Club SCIO Notes to the Accounts for theperlod ended30 Sepfembgr2024 A¢¢ountlng Pollclos al Basls ol Accountlng The financial stalemgnis have been p￿pared on the Receipts and Payments basis in accordance with the Charities & Trustee Invaslment (Scotlandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2008 las arnende(11. These a￿OUnts include the transactions of the charity from 18 January 2024 to 30 Septernber 2024. The bank balances Irorn the unincorporated organisation were transferred to the charity on that date. bl Natura of lund$ All funds ot the charity are unrestricted. Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects ol the charity. 11 parts ol the unrestricted funds are earrnarked at the disereiion of thtr trust9es for a particular purFose, they are designated in a Separate fund. This designation has an administratlV8 purpose only and does not legally restrict thg trustees. di3(yetk)n to apply the fund. cl Taxatlon No provision has been made lor taxation in the h'nancial statements on the basis that all irKome and expeNliture is applied lor the charitable objective5. The unincorporated club was a Comrnunity Amateur Sports Club ICASCI for lax purpo$&s. dl Cash Flow StsterTWt The charty is 8nti118d to the exernptions available in The Charitles Accounts ISeotlan(Jl Regulations 2006 las amended) and is th9refore not required to prepare a Cash Flow Statement. •) R•e•lpt¥ All Incomo 1$ irKI￿led when received. 11 Payments charitab￿ payrnents are made in furtheran¢* of the charitable objects and indude Value Added Tax, where applicable. Employ•8$, Trustees and Remuneratk>n The eharity had no ernployees during the year. No èxpènses were reimbursed to tru$ioe$. No remuneration was paid to trustees. Donations lo the charfty during thè year from trustèes ￿re £nil.