Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-3122024-01-01falseNo description of principal activity2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02898993 2024-01-01 2024-12-31 02898993 2023-01-01 2023-12-31 02898993 2024-12-31 02898993 2023-12-31 02898993 c:Director1 2024-01-01 2024-12-31 02898993 d:Buildings d:ShortLeaseholdAssets 2024-01-01 2024-12-31 02898993 d:Buildings d:ShortLeaseholdAssets 2024-12-31 02898993 d:Buildings d:ShortLeaseholdAssets 2023-12-31 02898993 d:MotorVehicles 2024-01-01 2024-12-31 02898993 d:FurnitureFittings 2024-01-01 2024-12-31 02898993 d:FurnitureFittings 2024-12-31 02898993 d:FurnitureFittings 2023-12-31 02898993 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02898993 d:OfficeEquipment 2024-01-01 2024-12-31 02898993 d:OfficeEquipment 2024-12-31 02898993 d:OfficeEquipment 2023-12-31 02898993 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02898993 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02898993 d:CurrentFinancialInstruments 2024-12-31 02898993 d:CurrentFinancialInstruments 2023-12-31 02898993 d:Non-currentFinancialInstruments 2024-12-31 02898993 d:Non-currentFinancialInstruments 2023-12-31 02898993 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 02898993 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 02898993 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 02898993 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 02898993 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-12-31 02898993 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 02898993 d:ShareCapital 2024-12-31 02898993 d:ShareCapital 2023-12-31 02898993 d:RetainedEarningsAccumulatedLosses 2024-12-31 02898993 d:RetainedEarningsAccumulatedLosses 2023-12-31 02898993 c:FRS102 2024-01-01 2024-12-31 02898993 c:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 02898993 c:FullAccounts 2024-01-01 2024-12-31 02898993 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02898993 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 02898993









TENNIS LONDON LTD.







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
TENNIS LONDON LTD.
 
 
  
CHARTERED ACCOUNTANT'S REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TENNIS LONDON LTD.
FOR THE YEAR ENDED 31 DECEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Tennis London Ltd. for the year ended 31 December 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW)I am subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Tennis London Ltd. in accordance with the terms of my engagement letter dated 03/08/2018My work has been undertaken solely to prepare for your approval the financial statements of Tennis London Ltd. and state those matters that I have agreed to state to the director of Tennis London Ltd. in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Tennis London Ltd. and its director for my work or for this report. 

It is your duty to ensure that Tennis London Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tennis London Ltd.. You consider that Tennis London Ltd. is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or review of the financial statements of Tennis London Ltd.. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

  



Drennan & Co
 
64 Belsize Park
London
NW3 4EH
6 June 2025
Page 1

 
TENNIS LONDON LTD.
REGISTERED NUMBER: 02898993

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,968
10,964

  
1,968
10,964

Current assets
  

Debtors: amounts falling due within one year
 5 
14,596
12,480

Cash at bank and in hand
 6 
353,109
226,702

  
367,705
239,182

Creditors: amounts falling due within one year
 7 
(197,969)
(118,267)

Net current assets
  
 
 
169,736
 
 
120,915

Total assets less current liabilities
  
171,704
131,879

Creditors: amounts falling due after more than one year
 8 
(16,727)
(28,253)

  

Net assets
  
154,977
103,626


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
154,975
103,624

  
154,977
103,626


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 June 2025.

Page 2

 
TENNIS LONDON LTD.
REGISTERED NUMBER: 02898993
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024


J. Doniger
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
TENNIS LONDON LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The entity is a limited company registered in England & Wales. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


Page 4

 
TENNIS LONDON LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Short-term leasehold property
-
10%
Motor vehicles
-
25%
Fixtures and fittings
-
25%
Office equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 5

 
TENNIS LONDON LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Short-term leasehold property
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 January 2024
44,976
16,048
14,979
76,003



At 31 December 2024

44,976
16,048
14,979
76,003



Depreciation


At 1 January 2024
34,012
16,048
14,979
65,039


Charge for the year on owned assets
8,996
-
-
8,996



At 31 December 2024

43,008
16,048
14,979
74,035



Net book value



At 31 December 2024
1,968
-
-
1,968



At 31 December 2023
10,964
-
-
10,964


5.


Debtors

2024
2023
£
£


Other debtors
14,596
12,480

14,596
12,480



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
353,109
226,702

353,109
226,702


Page 6

 
TENNIS LONDON LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
13,799
8,208

Other taxation and social security
5,047
-

Other creditors
176,123
110,059

Accruals and deferred income
3,000
-

197,969
118,267



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bounce back loan
16,727
28,253

16,727
28,253


Loan under the Bounce Back regime with interest at 2.5%.


9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£



Amounts falling due 2-5 years

Bank loans
16,727
28,253


16,727
28,253


16,727
28,253


 
Page 7