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Registered number: 07964065
Brentwood Tennis Club Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Seven Hills Accountants Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07964065
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 176,527 189,643
176,527 189,643
CURRENT ASSETS
Stocks 5 394 94
Cash at bank and in hand 79,087 64,609
79,481 64,703
Creditors: Amounts Falling Due Within One Year 6 (741 ) (540 )
NET CURRENT ASSETS (LIABILITIES) 78,740 64,163
TOTAL ASSETS LESS CURRENT LIABILITIES 255,267 253,806
NET ASSETS 255,267 253,806
Income and Expenditure Account 255,267 253,806
MEMBERS' FUNDS 255,267 253,806
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Janet Atkins
Director
02/03/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Brentwood Tennis Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 07964065 . The registered office is Brentwood Tennis Club, Brentwood Road, Sheffield, South Yorkshire, S11 9BU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold Impairment review
Leasehold 10% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.5. Taxation
As a Community Amateur Sports Club (CASC), the organisation is exempt from tax on income and gains falling within the available tax exemptions to the extent that these are applied for qualifying purposes.  No Tax charges have arisen in the CASC.
2.6. Other grants
Other grants are recognised to the extent that, where grants are retricted to specific expenditure, the grant has been spent at the end of financial year. Unspent grants are shown in the balance sheet as liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Leasehold Total
£ £ £
Cost
As at 1 January 2024 100,000 131,161 231,161
As at 31 December 2024 100,000 131,161 231,161
Depreciation
As at 1 January 2024 - 41,518 41,518
Provided during the period - 13,116 13,116
As at 31 December 2024 - 54,634 54,634
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 December 2024 100,000 76,527 176,527
As at 1 January 2024 100,000 89,643 189,643
5. Stocks
2024 2023
£ £
Materials 394 94
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 741 540
741 540
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3