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REGISTERED NUMBER: 11617799 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024

FOR

DROITWICH SPA LAWN TENNIS CLUB LIMITED

DROITWICH SPA LAWN TENNIS CLUB LIMITED (REGISTERED NUMBER: 11617799)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024










Page

Company information 1

Statement of financial position 2

Notes to the financial statements 3 to 5


DROITWICH SPA LAWN TENNIS CLUB LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024







DIRECTORS: Mr B Steel
Mrs H Briggs
Mr D Lamb
Mr R Whiteman
Mr R Satterthwaite
Mr J Emery





REGISTERED OFFICE: 14 Victoria Square
Droitwich Spa
Worcestershire
WR9 8DS





REGISTERED NUMBER: 11617799 (England and Wales)





ACCOUNTANT: Mark Pearsall
Chartered Accountant
49 Clifford Road
Droitwich Spa
Worcestershire
WR9 8UR

DROITWICH SPA LAWN TENNIS CLUB LIMITED (REGISTERED NUMBER: 11617799)

STATEMENT OF FINANCIAL POSITION
31ST MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 85,338 58,270

CURRENT ASSETS
Debtors 5 3,393 2,067
Cash at bank 32,066 78,686
35,459 80,753
CREDITORS
Amounts falling due within one year 6 1,448 829
NET CURRENT ASSETS 34,011 79,924
TOTAL ASSETS LESS CURRENT LIABILITIES 119,349 138,194

RESERVES
Income and expenditure account 119,349 138,194
119,349 138,194

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th September 2024 and were signed on its behalf by:




Mr B Steel - Director


DROITWICH SPA LAWN TENNIS CLUB LIMITED (REGISTERED NUMBER: 11617799)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024


1. STATUTORY INFORMATION

Droitwich Spa Lawn Tennis Club Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Club premises - 2.5% on cost
Plant and machinery - 20% on cost
Floodlights - Over lease term

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

DROITWICH SPA LAWN TENNIS CLUB LIMITED (REGISTERED NUMBER: 11617799)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024


4. PROPERTY, PLANT AND EQUIPMENT
Club Plant and
premises machinery Floodlights Totals
£    £    £    £   
COST
At 1st April 2023 67,622 408 - 68,030
Additions - - 30,408 30,408
At 31st March 2024 67,622 408 30,408 98,438
DEPRECIATION
At 1st April 2023 9,352 408 - 9,760
Charge for year 2,338 - 1,002 3,340
At 31st March 2024 11,690 408 1,002 13,100
NET BOOK VALUE
At 31st March 2024 55,932 - 29,406 85,338
At 31st March 2023 58,270 - - 58,270

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 3,393 2,067

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors (1 ) -
Other creditors 1,449 829
1,448 829

7. REPAIRS AND RENEWALS

An analysis of the company's repairs and maintenance costs are as follows:
31.3.24 31.3.23
£ £
Site and pavilion maintenance 2,402 4,871
Drainage repairs 130 4,905
Hedging and removal of trees 4,459 1,806
Replacement of benches - 995
Court rejuvenation 2,850 2,280
Court repairs 2,520 -
Repairs after break in 966 -
Upgrading existing floodlights 31,932 -
45,259 14,857

DROITWICH SPA LAWN TENNIS CLUB LIMITED (REGISTERED NUMBER: 11617799)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024


8. SUNDRY EXPENSES

An analysis of the company's sundry expenses are as follows:
31.3.24 31.3.23
£ £
Lotteries act registration fee 20 20
Defibrillator costs 37 204
Pavilion supplies 253 242
British legion wreath 20 23
Sundry items 360 313
Club tournament 859 549
Awards evening - 21
Donations 48 100
LTA dinner 70 -
Tennis equipment 290 -
1,957 1,472

9. MEMBERSHIP NUMBERS

An analysis of the club's membership numbers are as follows:
31.3.24 31.3.23
£ £
Adult (4 honorary) 239 252
Student 6 7
Junior 91 124
Social 4 4
340 387