Charity registration number 1144460 (England and Wales)
Company registration number 02463826
WREXHAM TENNIS CENTRE LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
WREXHAM TENNIS CENTRE LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
J S Ainge
M James
S J Dobson
(Appointed 8 February 2024)
A Gough
(Appointed 1 September 2024)
K McCall
(Appointed 1 September 2024)
L Scott
(Appointed 1 February 2025)
M Harris
(Appointed 19 May 2025)
Charity number (England and Wales)
1144460
Company number
02463826
Registered office
Wrexham Tennis Centre
Plas Coch Road
Wrexham
LL11 2BW
Independent examiner
Xeinadin North West Limited
St Andrews House
Yale Business Village
Ellice Way
Wrexham
LL13 7YL
Bankers
Unity Trust Bank plc
4 Brindleyplace
Birmingham
B1 2HB
Solicitors
Allington Hughes Law
10 Grosvenor Road
Wrexham
LL11 1SD
WREXHAM TENNIS CENTRE LIMITED
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 18
WREXHAM TENNIS CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 30 September 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

The charity’s objects are detailed in the governing document and in summary are:

The trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission.

Activities undertaken include:

Achievements and performance
Significant activities and achievements against objectives

The period October 2023 to September 2024 was affected by much uncertainty with regard to the start date for a major, multi-million pound redevelopment project. The closure necessitated the termination of commercial rental arrangements which ended the rental revenue stream from February 2024, and furthermore resulted in staff redundancies through July to September 2024 as operations were affected on a large scale.

 

Financial review

The accounts for the year ended 30 September 2024 show total income of £313,796 and costs of £348,029, resulting in a net deficit of £34,233.

Principal funding sources

 

Grant Funding

During the financial year the tennis centre received the following grants:-

 

WREXHAM TENNIS CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -
Reserves policy

The trustees will consider the level of reserves that is prudent for Wrexham Tennis Centre Limited to have when agreeing the annual budget. Consideration will be given to future strategy, potential redundancy liabilities, and any other significant factors that should be taken into account. The specific reserves policy including any designation of reserves for specific purposes will be agreed by trustees on an annual basis. At the year end the charity held reserves of £284,927.

Plans for future periods

In the period since the year end, the redevelopment of the centre has been realised. This has made the venue more attractive to all users, and has introduced additional playing opportunities, with three brand new covered padel courts and two indoor pickleball courts. As a result of this new revenue stream, we have seen an excess of £80,000 of revenue in the first four months of 2025 alone.

Over the next year, the charity also plans to:

 

Structure, governance and management

Governing document

The charity is a company limited by guarantee by it's Memorandum and Articles of Association, which were adopted by the company on 29th March 2011 and lodged with Companies House on 15th April 2011. It was registered as a charity with the Charity Commission on 27th October 2011, under charity number 1144460.

 

In the event of the company being wound up, members are required to contribute an amount not exceeding £10.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

J A Webb
(Resigned 26 July 2024)
J S Ainge
S Morris
(Resigned 31 August 2024)
M James
S J Dobson
(Appointed 8 February 2024)
R Bruce
(Appointed 26 July 2024 and resigned 25 October 2024)
A Gough
(Appointed 1 September 2024)
K McCall
(Appointed 1 September 2024)
L Scott
(Appointed 1 February 2025)
M Harris
(Appointed 19 May 2025)
Recruitment and appointment of trustees

Trustees are appointed based on their expertise and knowledge.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

 

The trustees are volunteers with oversight for strategy, governance, finance and regulation. The board sits bi-monthly to review these four points together, along with the centre’s operational performance. There is a staff body in place to implement strategic decisions and to oversee the running of the centre, led by an Operations Manager.

 

WREXHAM TENNIS CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -
Induction and training of trustees

For new trustees they will be inducted and trained including the following:

Remuneration policy

Key management remuneration is agreed by the board of trustees.

The trustees' report was approved by the Board of Trustees.

A Gough
Trustee
25 June 2025
WREXHAM TENNIS CENTRE LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WREXHAM TENNIS CENTRE LIMITED
- 4 -

I report to the trustees on my examination of the financial statements of Wrexham Tennis Centre Limited (the charity) for the year ended 30 September 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Xeinadin North West Limited

Timothy Mitchell BSc FCA

St Andrews House
Yale Business Village
Ellice Way
Wrexham
LL13 7YL
25 June 2025
WREXHAM TENNIS CENTRE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 5 -
Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£
Income and endowments from:
Donations and legacies
2
8,000
7,000
Charitable activities
3
295,437
290,747
Investments
4
221
-
Other income
5
10,138
20,736
Total income
313,796
318,483
Expenditure on:
Charitable activities
6
348,029
351,839
Total expenditure
348,029
351,839
Net expenditure and movement in funds
(34,233)
(33,356)
Reconciliation of funds:
Fund balances at 1 October 2023
319,160
352,516
Fund balances at 30 September 2024
284,927
319,160

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

WREXHAM TENNIS CENTRE LIMITED
BALANCE SHEET
AS AT 30 SEPTEMBER 2024
30 September 2024
- 6 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
11
799,118
307,264
Investments
12
2
2
799,120
307,266
Current assets
Debtors
13
123,521
102,527
Cash at bank and in hand
1,423,942
2,733
1,547,463
105,260
Creditors: amounts falling due within one year
14
(2,061,656)
(93,366)
Net current (liabilities)/assets
(514,193)
11,894
Total assets less current liabilities
284,927
319,160
The funds of the charity
Unrestricted funds
18
284,927
319,160
284,927
319,160

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 25 June 2025
A Gough
Trustee
Company registration number 02463826 (England and Wales)
WREXHAM TENNIS CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 7 -
1
Accounting policies
Charity information

Wrexham Tennis Centre Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Wrexham Tennis Centre, Plas Coch Road, Wrexham, LL11 2BW.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The charitable company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the charitable company as an individual entity and not about its group.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

WREXHAM TENNIS CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 8 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
4% on cost
Plant and equipment
25% on cost
Fixtures and fittings
25% on cost
Computers
25% on cost
Assets under construction
not depreciated

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

WREXHAM TENNIS CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 9 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Grants
8,000
7,000
WREXHAM TENNIS CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 10 -
3
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Sales with charitable activities
Tennis activities
295,437
290,747
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest receivable
221
-
5
Other income
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Rental income
10,138
20,736
WREXHAM TENNIS CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 11 -
6
Expenditure on charitable activities
Tennis activities
Tennis activities
2024
2023
£
£
Direct costs
Staff costs
54,432
25,596
Subcontractors
89,408
83,324
Equipment and running costs
10,813
15,620
154,653
124,540
Share of support and governance costs (see note 7)
Support
174,860
210,539
Governance
18,516
16,760
348,029
351,839
Analysis by fund
Unrestricted funds
348,029
351,839
7
Support costs allocated to activities
Tennis activities
Total
2024
2023
£
£
Basis of allocation
Staff costs
Support costs
65,462
90,226
Depreciation
Support costs
26,358
25,947
Premises costs
Support costs
63,823
72,752
Office administration costs
Support costs
11,213
10,311
Travel
-
1,209
Computer expenses
Support costs
954
1,104
Bank charges and interest
Support costs
6,850
8,750
Training
Support costs
200
240
Governance
18,516
16,760
193,376
227,299
8
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
WREXHAM TENNIS CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 12 -
9
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
11
13
Employment costs
2024
2023
£
£
Wages and salaries
115,634
111,404
Social security costs
2,514
1,995
Other pension costs
1,746
2,423
119,894
115,822

Redundancy and termination payments totalling £11,076 were made in the reporting period.

The key management personnel for the charity comprises of the trustees and general managers. Total salaries including employee benefits of the key management personnel were £60,121 (2023: £39,067).

 

Wages are recharged to subsidiaries for related work undertaken.

There were no employees whose annual remuneration was more than £60,000.
10
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

WREXHAM TENNIS CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 13 -
11
Tangible fixed assets
Leasehold land and buildings
Assets under construction
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
£
Cost
At 1 October 2023
576,392
66,760
7,815
14,120
3,497
668,584
Additions
-
517,516
-
-
696
518,212
Disposals
-
-
-
(3,034)
(1,901)
(4,935)
At 30 September 2024
576,392
584,276
7,815
11,086
2,292
1,181,861
Depreciation and impairment
At 1 October 2023
345,835
-
7,815
5,120
2,550
361,320
Depreciation charged in the year
23,056
-
-
2,721
581
26,358
Eliminated in respect of disposals
-
-
-
(3,034)
(1,901)
(4,935)
At 30 September 2024
368,891
-
7,815
4,807
1,230
382,743
Carrying amount
At 30 September 2024
207,501
584,276
-
6,279
1,062
799,118
At 30 September 2023
230,557
66,760
-
9,000
947
307,264
12
Fixed asset investments
Other investments
£
Cost or valuation
At 1 October 2023 & 30 September 2024
2
Carrying amount
At 30 September 2024
2
At 30 September 2023
2
2024
2023
Other investments comprise:
Notes
£
£
Investments in subsidiaries
21
2
2
WREXHAM TENNIS CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 14 -
13
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
542
191
Amounts owed by fellow group undertakings
113,551
83,270
Other debtors
3,853
12,405
Prepayments and accrued income
5,575
6,661
123,521
102,527
14
Creditors: amounts falling due within one year
2024
2023
Notes
£
£
Borrowings
-
1,667
Other taxation and social security
898
1,045
Deferred income
15
1,821,862
66,802
Trade creditors
29,883
10,780
Other creditors
336
784
Accruals
208,677
12,288
2,061,656
93,366
15
Deferred income
2024
2023
£
£
Arising from Grants received and management fees
1,821,862
66,802

Deferred income relates to site management fees and restricted grants received for the redevelopment cost of the tennis centre. The costs are currently included as an asset under construction.

Deferred income is included in the financial statements as follows:

2024
2023
£
£
Deferred income is included within:
Current liabilities
1,821,862
66,802
Movements in the year:
Deferred income at 1 October 2023
66,802
5,500
Resources deferred in the year
1,755,060
61,302
Deferred income at 30 September 2024
1,821,862
66,802
WREXHAM TENNIS CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 15 -
16
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
1,746
2,423

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

17
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

 

The charity has received restricted grants to cover the redevelopment costs of the tennis centre. This grant receipt is currently included within deferred income and the proportion spent is included within assets under construction. The overall net asset figure included within restricted funds at the year end is £nil.

18
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds, where applicable, which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October 2023
Incoming resources
Resources expended
At 30 September 2024
£
£
£
£
General funds
319,160
313,796
(348,029)
284,927
Previous year:
At 1 October 2022
Incoming resources
Resources expended
At 30 September 2023
£
£
£
£
General funds
352,516
318,483
(351,839)
319,160
WREXHAM TENNIS CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 16 -
19
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 30 September 2024:
Tangible assets
214,842
584,276
799,118
Investments
2
-
2
Current assets/(liabilities)
70,083
(584,276)
(514,193)
284,927
-
284,927
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 30 September 2023:
Tangible assets
240,504
66,760
307,264
Investments
2
-
2
Current assets/(liabilities)
78,654
(66,760)
11,894
319,160
-
319,160
WREXHAM TENNIS CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 17 -
20
Related party transactions
Transactions with related parties

During the year the charity entered into the following transactions with related parties:

Sale of goods
Purchase of goods
2024
2023
2024
2023
£
£
£
£
Entities over which the entity has control, joint control or significant influence
-
-
1,592
11,490
-
-
1,592
11,490
Provision of funds
Recharge of costs
2024
2023
2024
2023
£
£
£
£
Entities over which the entity has control, joint control or significant influence
19,700
62,800
48,603
65,334
19,700
62,800
48,603
65,334
Amounts owed by related parties
Amounts owed by related parties
2024
2023
Balance
Balance
£
£
Entities over which the entity has control, joint control or significant influence
113,551
83,270
113,551
83,270

During the year a trustee was paid by the charity for services provided. Total amount paid during the year was £11,115. At the year end the the charity owed £584.

WREXHAM TENNIS CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 18 -
21
Subsidiaries

Details of the charity's subsidiaries at 30 September 2024 are as follows:

Name of undertaking
Registered
Nature of business
Class of
% Held
office
shares held
Direct
Indirect
Wrexham Tennis Centre Energy Limited
Plas Coch Road    Wrexham     LL11 2BW
Production of electricity
Ordinary
100.00
Wrexham Tennis Centre Retail Limited
Plas Coch Road  Wrexham     LL11 2BW
Retail at Tennis Centre
Ordinary
100.00
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