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 P￿Senting their report tOg￿her 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 tr￿stee 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 a￿O￿nts of the tharity lor Ih? year ond8d 30 S0Pt&mi*r 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 preparat￿n 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 Regu￿tiOnS 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 part￿Ular 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 FlegulalK*n 11 of Ihe 20[￿ Regulations. An examinalic
I￿l￿deS a review of the accwnling iecoids ker* by Il* charity and a comparison of the ￿cOUnt5
piesented I￿1h IhosÈ Fe¢ord5. 11 also ire1￿18S Consideratr￿ of any unusual items or di8clowres in I
a¢¢oun15. and 59ek5 gxklanalions from Ihe ItusiÈes ¢Dncerning any $L￿h matters. The kKoredures
undertaken th) noi provide all the eviderte that woubJ requir8d In an audrt. and ¢¢nseqwntly I do r￿t
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 wason*o 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 a￿1
Regulaiion 4 01 Ihe 2006 Regulations, and
10 IX8P8r8 accounts ¥¥h￿h 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 ACcountw￿8
Chestney House
149 ma￿et 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 AGlivil￿s.'
Coaching expenses
Association fa8$
Court repairs and upkeep
Tennis b￿lS
Club charnpionships, Pr￿e5 & 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 Re￿Ipts and Payments basis in accordance with
the Charilies & Trustee Investment Iscodandl Ael 2005 ar￿ the cha￿lieS 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 ents￿ed 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 I1￿lU(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 reim1￿rSed
trustees. No r8rnuneration was pakl to Irusiees. Donations lo Ihe charity during th8 year from Irusiees
were £nil12024- £nill.