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Registered number: 11617799
Droitwich Spa Lawn Tennis Club Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 11617799
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 81,986 85,338
81,986 85,338
CURRENT ASSETS
Debtors 5 3,902 3,393
Cash at bank and in hand 52,575 32,066
56,477 35,459
Creditors: Amounts Falling Due Within One Year 6 (1,871 ) (1,448 )
NET CURRENT ASSETS (LIABILITIES) 54,606 34,011
TOTAL ASSETS LESS CURRENT LIABILITIES 136,592 119,349
NET ASSETS 136,592 119,349
Income Statement 136,592 119,349
MEMBERS' FUNDS 136,592 119,349
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr B Steel
Director
13th August 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Droitwich Spa Lawn Tennis Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 11617799 . The registered office is 14 Victoria Square, Droitwich Spa, Worcestershire, WR9 8DS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Club premises 2.5% on cost
Plant & Machinery 20% on cost
Floodlights Over lease term
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Land & Property
Club premises Plant & Machinery Floodlights Total
£ £ £ £
Cost
As at 1 April 2024 67,622 408 30,408 98,438
As at 31 March 2025 67,622 408 30,408 98,438
Depreciation
As at 1 April 2024 11,690 408 1,002 13,100
Provided during the period 2,338 - 1,014 3,352
As at 31 March 2025 14,028 408 2,016 16,452
Net Book Value
As at 31 March 2025 53,594 - 28,392 81,986
As at 1 April 2024 55,932 - 29,406 85,338
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 3,902 3,393
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
Other creditors 1,871 1,449
1,871 1,448
Page 4