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REGISTERED NUMBER: SC269594 (Scotland)


















Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Craighelen Lawn Tennis and Squash Club

Craighelen Lawn Tennis and Squash Club (Registered number: SC269594)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Craighelen Lawn Tennis and Squash Club

Company Information
for the Year Ended 31 December 2024







DIRECTORS: Mrs S A Juster
L Humphries
I C McCall





SECRETARY: Mrs S A Juster





REGISTERED OFFICE: 215 East Clyde Street
Helensburgh
Argyll & Bute
G84 7AP





REGISTERED NUMBER: SC269594 (Scotland)





ACCOUNTANTS: Macleod Fulton
Scottcourt House
West Princes Street
Helensburgh
Argyll & Bute
G84 8BP

Craighelen Lawn Tennis and Squash Club (Registered number: SC269594)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 227,675 237,097

CURRENT ASSETS
Stocks 1,733 1,336
Debtors 5 925 5,117
Cash at bank 2,735 17,469
5,393 23,922
CREDITORS
Amounts falling due within one year 6 11,278 11,189
NET CURRENT (LIABILITIES)/ASSETS (5,885 ) 12,733
TOTAL ASSETS LESS CURRENT
LIABILITIES

221,790

249,830

CREDITORS
Amounts falling due after more than one
year

7

234,008

237,969
NET (LIABILITIES)/ASSETS (12,218 ) 11,861

RESERVES
Capital contribution 91,365 91,365
Income and expenditure account (103,583 ) (79,504 )
(12,218 ) 11,861

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.

Craighelen Lawn Tennis and Squash Club (Registered number: SC269594)

Balance Sheet - 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 3 March 2025 and were signed on its behalf by:




I C McCall - Director



Mrs S A Juster - Director


Craighelen Lawn Tennis and Squash Club (Registered number: SC269594)

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

1. STATUTORY INFORMATION

Craighelen Lawn Tennis and Squash Club is a private company, limited by guarantee , registered in Scotland. 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
Turnover represents members subscriptions, social and fundraising income, tennis and squash court hire, and machine income.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 20% on reducing balance

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 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 balance sheet date.

3. EMPLOYEES AND DIRECTORS

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

Craighelen Lawn Tennis and Squash Club (Registered number: SC269594)

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

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2024
and 31 December 2024 362,102 73,826 435,928
DEPRECIATION
At 1 January 2024 135,904 62,927 198,831
Charge for year 7,242 2,180 9,422
At 31 December 2024 143,146 65,107 208,253
NET BOOK VALUE
At 31 December 2024 218,956 8,719 227,675
At 31 December 2023 226,198 10,899 237,097

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors - 4,260
Other debtors 925 857
925 5,117

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 9,643 9,643
Other creditors 1,635 1,546
11,278 11,189

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Bank loans 234,008 237,969

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 195,437 199,398

Craighelen Lawn Tennis and Squash Club (Registered number: SC269594)

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

8. SECURED DEBTS

The following secured debts are included within creditors:

31.12.24 31.12.23
£    £   
Bank loans 243,651 247,612

The bank holds a standard security over the company's property, together with a bond and floating charge over the company's assets and undertakings.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

All directors are members of the club, Subscriptions are paid at the normal members rate, and are included in turnover.

10. LIMITED BY GUARANTEE

The company is limited by guarantee, and has no share capital. It has been registered by HM Revenue and Customs as a Community Amateur Sports Club. The liability of each member is limited to £1.