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REGISTERED NUMBER: 00212622 (England and Wales)















BRABYNS LAWN TENNIS CLUB LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






BRABYNS LAWN TENNIS CLUB LIMITED (REGISTERED NUMBER: 00212622)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BRABYNS LAWN TENNIS CLUB LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: A D Baggott
D J Summersgill





REGISTERED OFFICE: Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD





REGISTERED NUMBER: 00212622 (England and Wales)





ACCOUNTANTS: Clarke Nicklin LLP
Chartered Accountants
Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD

BRABYNS LAWN TENNIS CLUB LIMITED (REGISTERED NUMBER: 00212622)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 244,752 252,578

CURRENT ASSETS
Stocks 550 550
Cash at bank 58,802 50,802
59,352 51,352
CREDITORS
Amounts falling due within one year 5 26,727 24,599
NET CURRENT ASSETS 32,625 26,753
TOTAL ASSETS LESS CURRENT
LIABILITIES

277,377

279,331

CREDITORS
Amounts falling due after more than one
year

6

11,750

30,850
NET ASSETS 265,627 248,481

RESERVES
Other reserves 33,000 33,000
Retained earnings 232,627 215,481
265,627 248,481

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 profit or loss 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.

BRABYNS LAWN TENNIS CLUB LIMITED (REGISTERED NUMBER: 00212622)

STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 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 29 May 2025 and were signed on its behalf by:





A D Baggott - Director


BRABYNS LAWN TENNIS CLUB LIMITED (REGISTERED NUMBER: 00212622)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Brabyns Lawn Tennis Club Limited is a private company, limited by guarantee, registered in England and Wales. The company's registered number is 00212622 and the company's registered address is Clarke Nicklin House, Brooks Drive, Cheadle Royal Business Park, Cheadle, Cheshire, SK8 3TD.

The principal place of business of the company is 5 Brabyns Brow, Marple, Stockport, SK6 7DA.

The presentation currency of the financial statements is Pound Sterling (£).

The principal activity of the company in the year under review was that of promoting and playing tennis in the local area.

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 as modified by the revaluation of certain assets.

Turnover
Turnover represents the total income derived from the sporting and social activities of the club during the financial year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life as follows:
Freehold property-not provided
Drains, roadway and car park-not provided
Courts and lighting-10% on cost for artificial clay courts and tarmac courts
-5% on cost for lighting
Improvements to property-10% on cost
Plant and machinery-10% on reducing balance
Fixtures and fittings-10% 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 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.


BRABYNS LAWN TENNIS CLUB LIMITED (REGISTERED NUMBER: 00212622)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued
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 NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Drains,
roadway Courts
Freehold and car and
property park lighting
£    £    £   
COST OR VALUATION
At 1 October 2023
and 30 September 2024 14,089 11,068 303,987
DEPRECIATION
At 1 October 2023 - - 77,451
Charge for year - - 7,738
At 30 September 2024 - - 85,189
NET BOOK VALUE
At 30 September 2024 14,089 11,068 218,798
At 30 September 2023 14,089 11,068 226,536

BRABYNS LAWN TENNIS CLUB LIMITED (REGISTERED NUMBER: 00212622)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. TANGIBLE FIXED ASSETS - continued

Improvements Fixtures
to Plant and and
property machinery fittings Totals
£    £    £    £   
COST OR VALUATION
At 1 October 2023
and 30 September 2024 103,683 7,473 4,265 444,565
DEPRECIATION
At 1 October 2023 103,683 6,762 4,091 191,987
Charge for year - 71 17 7,826
At 30 September 2024 103,683 6,833 4,108 199,813
NET BOOK VALUE
At 30 September 2024 - 640 157 244,752
At 30 September 2023 - 711 174 252,578

Cost or valuation at 30 September 2024 is represented by:

Drains,
roadway Courts
Freehold and car and
property park lighting
£    £    £   
Valuation in 1948 1,550 - -
Valuation in 1976 557 - -

Cost 11,982 11,068 303,987
14,089 11,068 303,987

Improvements Fixtures
to Plant and and
property machinery fittings Totals
£    £    £    £   
Valuation in 1948 - - - 1,550
Valuation in 1976 - - - 557
Valuation in 2012 3,300 - - 3,300
Cost 100,383 7,473 4,265 439,158
103,683 7,473 4,265 444,565

BRABYNS LAWN TENNIS CLUB LIMITED (REGISTERED NUMBER: 00212622)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans 12,700 12,700
Other creditors 11,900 11,899
Accrued expenses 2,127 -
26,727 24,599

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other loans - 1-2 years 5,350 12,700
Other loans - 2-5 years - 5,350
Other creditors 6,400 12,800
11,750 30,850