ST ANDREWS LAWN TENNIS CLUB SCIO REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 CHARITY NUMBER: SC053070 Hendl'rsun Bl<lLk & C'o CHAk'l'EKEL) ACLOUN'I'AN'IS, S I. ANtsk&WS
St Andrews Lawn Tennls Club SCIO Content5 of the Report and Unaudlted Flnancial Statements For the Year Ended 30 September 2025 Pages Trustees, Report Independent ExarnineI5 Report to the Trustees siatemenl of Receipts and Payments Statement of Balances Note5 to the Accounts
St Andrews Lawn Tennls Club SCIO Trustees. Report For the Year Ended 30 September 2025 The trustees have pleasure in PSenting their report tOgher with the financial statements for the year ended 30 September 2025. Reference and Adrnlnhtratlve Infom)•tfjon Charlty name Charity number Contact Address Bankers Independent £xamtner St Andrews Lawn TeThnis aub SCIO SC053070 Kinburn Park, Double Dykes Road. St Andrews. Frfe. KY16 9DX Bank of Scotland Joanne Paul CA, Henderson Black & Co. Che5tney klouse. St Andrews. KY16 9PF Trustees The charrcy is led by a comrnitteewho are itstrustees. Thelollowlng persons have served durirkq the period and since the year end.. Bernhard Struck Morag Hamilton David Mccallum Sean Allan Lorna Burns Kevin Gilbert Andrew Ibbetson Ipresidentl ITrea5urerl Isecretsryl (resigned 25 March 20251 Iresi8ned 18 June 20251 Charbtable purposes The ¢hariW5 purposes are.. The advancement of public partKipation in 5PQrt irKludin8 enterin8 team5 for matches. league tournament5 and cornpetitiOn5. the provision of recreational facilities with the Dbjert of improving the conditions of life for the persons for whom the facilities or acrivities are primarily intended. Stru¢ture, Governance and Management The charity is a Scottish Charitable Incorporated Or8ani53tion la SCIOI. It became a re8isiered charity on 18 January 2024. Before that date the Tennls Club was an unlncorporated members, club. The cornrnittee rneets rnonthly to discuss club matters and Works tlosÈly with the Club's other volunteers acros5 coaching, maintenance, memberships, health and safety, safeguarding and club championships. The charity comprises the Board ofTrustees,' the people serwingon the BoaTd are referred to as the charity trwstees under the Constitution. The mèxitnum number of Board members is 9 and the minimum is 3. The Board is responsible for monitorln8 and controllin8 the financial position of the or8anisation. At each AGM the members mèy elect any member to be a trstee and the Board may at any time appoint a member to be a trustee. The Board rnay at any time appoint a non-member to bÈ a trustee on the basis that they have Specialist experience and skills which could be of a5515tance to the Board. At each AGM all the trustees shall retire from offi'ce and be elig¢ble for re-election.
St Andrews Lawn Tenni5 Club SCIO Trustees, Report For the Year £nded 30 Septembèr 2025 Aevlew of the Activities and Achievpmer The following activities were carried out during the yeaT' MembeTship and Participation." Wewelcomed over 240 membEr5, includin8 59junior5. and offered regular training sessions led by qualified coaches. Tournaments and Events.. The annual Club Championship wa5 held with around 150 entries and the Tennls Tayside Open (Gfade 3 LTA event) with over 2th) entries from players around the UK. We also entered IS teams into the Tennis Taysjde leagues. including 4 Junlorteams. Community Outreach.. We delivered an Open Day to encoura8e wider participation. wekoming over 50 guests to the Club. We also welcorned over 60 kids to the Club as part of holiday tamp5 as well a5 carryin8 out an outreach program to schools. Fa¢llity Improvements.. We continue to investi8ate resurfacing options for courts 4-7. Volunteering.. There a 18 volunteer5 in recognised posfth)ns at the Club, with many more participating in weekly rnaintenance rotas. Financial Reifjew In the year ending 30 September 2025 there were receipts of £44,86212024 £114,046) and payrnents of £30.993 12024 £53.5481 on charitable activities. The overall surplus for the year wa5 £13.869 12024 £60.4981. After protracted difficulties, a decision was made to abandon the 0$k loutbuildingl project and the incomplete structure was dismantled. We made contact wtth the or8anisation5 which had provided funding for the project and agreed to repay £7,225120% of the amount 8rantedl to The Fife ETrvironrnent Trust. The committee has conducted a detailed review of the club's wider firancial health, recogni5iTrg that income fvom court hlre contracts, typically around £6,0(KJ. is not guaranteed to continue. Potential capita projects, such as court resurfècin8. have been put on hold and efforts have been made to reduce club expenditure. An increase to membership fees for 2025126 is an inevitable step following below-inflation rises over the last 2 de¢ade5. Resevve5 policy The trustees. policy 15 to hold reserves to meet normal nJnnin8 c05t5 and known Commitments for three to six months. At the yearend, unrestrirted cash reserves amounted to £74,36712024- £60,498>
St Andrews Lawn Tennls Club SCIO Trustees. Report For the Year Ended 30 September 2025 Ststement of Trustees, Responslbifrtle$ The trustees are responsible for keeping proper acwunting re¢i)rd5 which disc105e, with reasonable accuracy at any time, the financial p05ition ol the charity and enable them to ensure that the financial Statements, which they are responsible for preparing, comply with the Charitie5 Accounts Iscotlandl Regulations 2006 las amendèd) and the term5 of the ch3ritls Constitution. The applicable law also sets out the responsib*lities of the trustees for the preparation and contènt of the Annu)l Report. Approved by the trustees on 13 March 2026 and signed on their behalf by.. Bernhard Struck IPre$identl Mora8 Hamilton (Treasurer) Date Oate 75 /7/z
St Andrgws Lawn Tennls Club SCIO Independent Examlner's Report to the Trustees ol St Andrews Lawn Tennls Club scio I report on th8 aOnts of the tharity lor Ih? year ond8d 30 S0Pt&mir 2025 Wh are Set on paoes 5 107. Regpe¢iiv¢ Rp9ponslbllltlps ol tho Trustee8 and Examln•r The ¢harily's Iru51ees are re5ponslbl8 for Ihe preparatn of the accounts in accordarte wllh Ihg terms ot Ihg Charities and Trustee Investment Iscooandl A¢1 2(5 (tre 2005 A¢i"i and the Chaiilie$ AcLyJunts IS¢oiiandl RegutiOnS 2Crf)6 las amendadl (Ihe 2006 Regulats'ons'l. The charity's trustees conshjer that the audit requirernenl ot A8Gulalion IDI11 Idl of the 2006 Regulations do8s not apply 11 is my responsibility to examine and iepjii on the account$ urklgr s8Ction 44111 Icl ol the 2005 ar¥J tr) state whether partUlar rnaltefs have come to my attonlon. This rowrt fflade to th8 Irusle8s, as a body, In accordance wrth the teims of my engagerrent. My work has been urKJertaken so th81 I mvJhl 8tai8 to Ihe trusleey tthjse matters l am required to $tale lo them In an independent exarninerfs iepjrt and for no Other wrp058 To the lullesl exleni 1118 by law, I do not accept or assume responsibilty to anyone otsr Ihan the charity tha Iw$iee5 for my woik or lor Ihis r8porL Bas1$ ol Independent Examlner's Statement My examination i5 carried out in accord8nce with FlegulalKn 11 of Ihe 20[ Regulations. An examinalic IldeS a review of the accwnling iecoids ker by Il charity and a comparison of the cOUnt5 piesented I1h IhosÈ Fe¢ord5. 11 also ire118S Consideratr of any unusual items or di8clowres in I a¢¢oun15. and 59ek5 gxklanalions from Ihe ItusiÈes ¢Dncerning any $Lh matters. The kKoredures undertaken th) noi provide all the eviderte that woubJ requir8d In an audrt. and ¢¢nseqwntly I do rt exp$$ an a)t cpinion w the view gwen by the accounts. Independent Examine siaiement In the ttjurse ol my 8xaminaiion no matter h&5 come 10 my aff8ntKx):_ h gN8s me wasono cause to bdieve that in any Tnateri& respect requirements:. 10 ke8p ar£ouniing ¢0[S In accordanc8 wllh Sg¢oD 44 11llal el the 2005 A¢1 a1 Regulaiion 4 01 Ihe 2006 Regulations, and 10 IX8P8r8 accounts ¥¥hh accord wth Ihe Coun11n[l re¢ords aTrJ comply wth Regulatien 9 01 the 2006 Regulatigns have been m81, or 2. to which. n my cpinion, att8nUon $h(xJKI bo drawn In ord81 to 8nab a ptoper uNJerstanthr#J of the accounts lo be reached. Jo•nne Paul CA P¥rfner Henderson Black & Co Chart8red ACcountw8 Chestney House 149 maet Stre•t St Andrews F61¢. KY16 9PF Date:
St Andrews Lawn Tennls Club SCIO Statemgnt of Receipts and Payments for the year ended 30 September 2025 2025 2024 R*¢glpl$ Receipls from Charitable Activihgs." Bank and cash balances from mèmbèrs, club Grants and donations Subscriptions Court fees - Pay & DKsplay Court hirè leas Floodlighting reeeipts Match levies Catering at iournamenls Sundry tennis actwities 57,788 19,653 22,627 2,045 7.012 628 1,604 2,139 192 25,929 3,285 9,022 1,675 1,553 2,251 43.912 113.586 Investment incom8.' Interest Total recèlpts 950 44,862 460 114.046 Payments Cosl of Charitable AGlivils.' Coaching expenses Association fa8$ Court repairs and upkeep Tennis blS Club charnpionships, Pre5 & engraving Rent Rates Clubhousè rèpairs, upkgep and cleaning Repaid grant rè outbLJilding Outbuilding construction ¢05ts Legal and professional costs re outbuilding A¢¢ountan¢y Insurance Hèat and light W8b site expenses Printing, postage and stationery Sundry &xpensgs lincluding donakn'onsl Total p#ymgnt$ 2.075 2.285 1.860 749 200 3,550 3,064 2,174 7,225 2,179 1,260 2,833 846 370 1,775 2.007 2.944 32,212 1.620 940 805 2.672 1.440 851 4,404 324 237 555 30,993 1,005 53,548 Surplus for ye¥r 13,869 60,498 The notes on paG8 7 fomi an integral part ol these accounts.
St Andrews Lawn Tennls Club SCIO Statement of Balances as at 30 September 2025 2025 2024 Funds Rèeonciliation Opening cash at bank Stjrplus for year Closlng cash at bank 60,498 13,869 74,367 60,498 60.498 B4nk Balances Bank of Scotland Current Account Bank ol Scotland Members, Account Redwood Building Society- 35 Day Notice Account Redwood Building Society- 95 Day Notice Account 5,540 3,194 10,000 55,633 74.367 13.920 21.578 10,OCKI 15,000 60,498 Ass8ts Courts and lighting ai valuation Outbuilding in cour58 of corTr51ruclion- at cost 26.340 30,866 61,588 92,454 26,340 Liobslitiè$ Ind9pendent Examiners lee Tra(59 creditors 960 272 1,232 960 136 1,096 All fund5 are unrestricted. The notes on page 7 forrn an integral part ol thesa artournts. Approved by the trustees and signed on their behalf by.. Bomh•rd Struck IPresldentl Mor•g Hamilton (Treasurer) Date: Date: 20 /</z
St Andrews Lawn Tennls Club SCIO Notes lo the Accounts for Ihe yearended 30 September2025 A¢countlng Pollcl al Basls 01 Accountlng Th8 hnancial staiomgnts have been pr8P8r8d on lh8 ReIpts and Payments basis in accordance with the Charilies & Trustee Investment Iscodandl Ael 2005 ar the chalieS Accounts (Scollandl Regulatlons 2006 las ame>. bl Nature of lunds All funds of the Chariiy are unresir¢ie(l. Unrestricted fvnds are Ihose ihal may be used ai th• discr8tion of the Irusiees In furtherance ol the objects of the charity. If part8 Ot Ihe unrestri¢teO funds ar8 earmarked at th8 discretion of the InJsiees for a particular wrpose, they are dgslgnaie(I In a separate fund. This designation has an adminisirative purpose only and does not legaly reslrict th¥ trustee5' discretion lo apply Ihe fund. cl Taxatlon No provlslon has been Tnade for 18xation in the finan¢lal statements on the ba51S thal all income and expendllure is applied lor tho charitable objectives. d) Cash Flow Slatemgnt The charty is entsed lo the exemptions available in The Charities Accounts (Scotland) Regulaiions 2006 las arn8ndedl and is therefore not required to prepare a Cash Flow Stsl8ment. •) Re¢elpt$ All Income Is I1lU(led whon r4cgivwJ. Payments Charitab18 payments are ma¢Je In furtherance of the charitab18 objects and include Value Added Tax, where applicable. Employo#s. TwusteeB and R8nwnerotlon The charty had no employees durlng the yeaT 12024 none). No exFenses w9re reim1rSed trustees. No r8rnuneration was pakl to Irusiees. Donations lo Ihe charity during th8 year from Irusiees were £nil12024- £nill.