IRIS Accounts Production v25.1.0.734 14421986 Board of Directors Board of Directors 1.1.24 31.12.24 31.12.24 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh144219862023-12-31144219862024-12-31144219862024-01-012024-12-31144219862022-12-31144219862023-01-012023-12-31144219862023-12-3114421986ns15:EnglandWales2024-01-012024-12-3114421986ns14:PoundSterling2024-01-012024-12-3114421986ns10:Director12024-01-012024-12-3114421986ns10:Director22024-01-012024-12-3114421986ns10:CompanyLimitedByGuarantee2024-01-012024-12-3114421986ns10:SmallEntities2024-01-012024-12-3114421986ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3114421986ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3114421986ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3114421986ns10:FullAccounts2024-01-012024-12-3114421986ns10:Director32024-01-012024-12-3114421986ns10:RegisteredOffice2024-01-012024-12-3114421986ns5:CurrentFinancialInstruments2024-12-3114421986ns5:CurrentFinancialInstruments2023-12-3114421986ns5:Non-currentFinancialInstruments2024-12-3114421986ns5:Non-currentFinancialInstruments2023-12-3114421986ns5:FurtherSpecificReserve1ComponentTotalEquity2024-12-3114421986ns5:FurtherSpecificReserve1ComponentTotalEquity2023-12-3114421986ns5:RetainedEarningsAccumulatedLosses2024-12-3114421986ns5:RetainedEarningsAccumulatedLosses2023-12-3114421986ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3114421986ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3114421986ns5:RetainedEarningsAccumulatedLosses2023-12-3114421986ns5:FurtherSpecificReserve1ComponentTotalEquity2023-12-3114421986ns5:RetainedEarningsAccumulatedLosses2024-01-012024-12-31
REGISTERED NUMBER: 14421986 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Gloucestershire Lawn Tennis Association
Limited

Gloucestershire Lawn Tennis Association
Limited (Registered number: 14421986)

Contents of the Financial Statements
for the Year Ended 31 December 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Gloucestershire Lawn Tennis Association
Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: B J Knapp
V L Mora
Mrs G S Willoughby





REGISTERED OFFICE: 48 Hucclecote Road
Gloucester
GL3 3RS





REGISTERED NUMBER: 14421986 (England and Wales)





ACCOUNTANTS: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS

Gloucestershire Lawn Tennis Association
Limited (Registered number: 14421986)

Statement of Financial Position
31 December 2024

31/12/24 31/12/23
Notes £    £   
CURRENT ASSETS
Stocks 389 553
Debtors 4 3,430 11,229
Cash at bank 159,858 149,042
163,677 160,824
CREDITORS
Amounts falling due within one year 5 16,469 34,690
NET CURRENT ASSETS 147,208 126,134
TOTAL ASSETS LESS CURRENT
LIABILITIES

147,208

126,134

CREDITORS
Amounts falling due after more than one
year

6

16,000

20,000
NET ASSETS 131,208 106,134

RESERVES
Committed reserves 7 125,000 125,000
Income and expenditure account 7 6,208 (18,866 )
131,208 106,134

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Gloucestershire Lawn Tennis Association
Limited (Registered number: 14421986)

Statement of Financial Position - continued
31 December 2024


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 25 March 2025 and were signed on its behalf by:




V L Mora - Director



Mrs G S Willoughby - Director


Gloucestershire Lawn Tennis Association
Limited (Registered number: 14421986)

Notes to the Financial Statements
for the Year Ended 31 December 2024


1. STATUTORY INFORMATION

Gloucestershire Lawn Tennis Association 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.

The limited company combined entities with Gloucestershire Lawn Tennis Association using the merger accounting rules from 1st January 2023.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current 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 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.

3. EMPLOYEES AND DIRECTORS

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Trade debtors 2,430 8,629
Other debtors 1,000 2,600
3,430 11,229

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Trade creditors 2,171 359
Taxation and social security 645 261
Other creditors 13,653 34,070
16,469 34,690

Gloucestershire Lawn Tennis Association
Limited (Registered number: 14421986)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/12/24 31/12/23
£    £   
Other creditors 16,000 20,000

7. RESERVES
Income
and
expenditure Committed
account reserves Totals
£    £    £   

At 1 January 2024 (18,866 ) 125,000 106,134
Surplus for the year 25,074 25,074
At 31 December 2024 6,208 125,000 131,208

8. 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.