HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED Accounts Cover |  |

| HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED |
|  | Company No. 03660903 |  |
|  |  | Directors' Report and Unaudited Accounts |  |  |
|  |  | 31 December 2024 |  |  |

HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED Contents |  |

|  |  |  |  |  |  | Pages |  |
Company Information |  |  |  | 2 |  |
Directors' Report |  |  |  | 3 |  |
Accountant's Report |  |  |  | 4 |  |
Income and Expenditure Account |  |  |  | 5 |  |
Balance Sheet |  |  |  | 6 |  |
Statement of Changes in Equity |  |  |  | 7 |  |
Notes to the Accounts |  |  |  | 8 to 12 |  |

HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED Company Information |  |

Directors |  |  |  |  |  |
R.G. Allen |  |  |  |  |  |
D. Carnegie |  |  |  |  |  |
R.P. Emsell |  |  |  |  |  |
G.F. Garvey |  |  |  |  |  |
J. Lidster |  |  |  |  |  |
Secretary |  |  |  |  |  |
R.D. Kelly |  |  |  |  |  |
Registered Office |  |  |  |  |  |
Cemetery Road |  |  |  |  |  |
Edgerton |  |  |  |  |  |
Huddersfield |  |  |  |  |  |
West Yorkshire |  |  |  |  |  |
HD1 5NF |  |  |  |  |  |
Accountants |  |  |  |  |  |
Solutions Accountancy & Bookkeeping Ltd |  |  |  |  |  |
1 The Mews |  |  |  |  |  |
Little Brunswick Street |  |  |  |  |  |
Huddersfield |  |  |  |  |  |
HD1 5JL |  |  |  |  |  |

HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED Directors Report |  |

The Directors present their report and the accounts for the year ended 31 December 2024.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was sports club.
Directors |  |  |  |  |
The Directors who served at any time during the year were as follows:
R.G. Allen |  |  |  |  |  |  |
D. Carnegie |  |  |  |  |  |  |
R.P. Emsell |  |  |  |  |  |  |
G.F. Garvey |  |  |  |  |  |  |
J. Lidster |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
R.P. Emsell |  |  |  |  |  |
Director |  |  |  |  |  |
22 August 2025 |  |  |  |  |  |

HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED Accountants Report |  |

Accountant's Report to the Board of Directors of HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED on the preparation of the unaudited statutory accounts for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006 and in accordance with your instructions, we have prepared for your approval the financial statements of HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED for the year ended 31 December 2024 set out on pages 5 to 12 from the company's accounting records and from information and explanations you have given us.
You consider that the company is exempt from an audit for the year ended 31 December 2024. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing financial statements that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit for the year.
We have not carried out an audit or a review of the financial statements of HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Solutions Accountancy & Bookkeeping Ltd |  |  |  |  |
Accountants |  |  |  |  |
1 The Mews
Little Brunswick Street
Huddersfield
HD1 5JL
22 August 2025 |  |  |  |  |

HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED Income and Expenditure Account |  |

for the year ended 31 December 2024 |  |  |  |  |
|  |  |  |  |  | 2024 |  |  |  | 2023
|  |  |  |  |  | £ |  |  |  | £
Turnover |  | 484,234 |  |  |  | 457,145
Cost of Sales |  | (58,058) |  |  |  | (57,463)
Gross profit |  | 426,176 |  |  |  | 399,682
Administrative expenses |  | (421,264) |  |  |  | (398,989)
Other operating income |  | 33,541 |  |  |  | 34,845
Operating surplus |  | 38,453 |  |  |  | 35,538
Interest payable and similar charges |  | (719) |  |  |  | (969)
Surplus on ordinary activities before taxation |  | 37,734 |  |  |  | 34,569
Taxation |  | - |  |  |  | -
Surplus for the financial year after taxation |  | 37,734 |  |  |  | 34,569

HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED Balance Sheet |  |

at | 31 December 2024 |  |  |  |  |  |  |
Company No. | 03660903 |  | Notes | 2024 |  |  |  | 2023
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | 458,952 |  |  |  | 520,945
|  |  |  |  |  | 458,952 |  |  |  | 520,945
Current assets |  |  |  |  |  |  |
| Stocks |  | 5 | 7,534 |  |  |  | 6,308
| Debtors |  | 6 | 27,533 |  |  |  | 7,411
| Cash at bank and in hand |  |  | 261,008 |  |  |  | 218,971
|  |  |  |  |  | 296,075 |  |  |  | 232,690
Creditors: Amount falling due within one year | 7 | (122,136) |  |  |  | (99,976)
Net current assets |  |  | 173,939 |  |  |  | 132,714
Total assets less current liabilities |  |  | 632,891 |  |  |  | 653,659
Creditors: Amounts falling due after more than one year | 8 | (237,319) |  |  |  | (265,090)
Provisions for liabilities |  |  |  |  |  |  |
| Deferred Grants |  | 8 | (336,234) |  |  |  | (366,965)
Net assets |  |  | 59,338 |  |  |  | 21,604
Reserves |  |  |  |  |  |  |
| Other reserves |  | 9 | 221,680 |  |  |  | 221,680
| Income and expenditure account |  | 9 | (162,342) |  |  |  | (200,076)
Total equity |  |  | 59,338 |  |  |  | 21,604
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2024 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 22 August 2025 and signed on its behalf by: |  |  |  |
R.P. Emsell |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
22 August 2025 |  |  |  |  |  |  |  |

HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED Statement of Changes in Equity |  |

for the year ended 31 December 2024 |  |  |  |  |  |
|  |  |  |  |  | Sinking Fund & Other Reserves |  | Income and Expenditure Account |  | Total reserves
|  |  |  |  |  | £ |  | £ |  | £
| At 1 January 2023 |  |  | 221,680 |  | (234,645) |  | (12,965)
| Surplus for the year |  |  |  |  | 34,569 |  | 34,569
| At 31 December 2023 and 1 January 2024 |  |  | 221,680 |  | (200,076) |  | 21,604
| Surplus for the year |  |  |  |  | 37,734 |  | 37,734
| At 31 December 2024 |  |  | 221,680 |  | (162,342) |  | 59,338

HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED Notes to the Accounts |  |

for the year ended 31 December 2024 |  |  |  |  |  |  |  |  |  |

1 | General information |  |  |  |
| HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED is a private company limited by guarantee and incorporated in England and Wales. |  |
| Its registered number is: 03660903 |  |  |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |
| Cemetery Road |  |  |  |  |  |  |  |
| Edgerton |  |  |  |  |  |  |  |
| Huddersfield |  |  |  |  |  |  |  |
| West Yorkshire |  |  |  |  |  |  |  |
| HD1 5NF |  |  |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. |  |

2 | Accounting policies |  |  |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed. |  |

| Taxation |  |  |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable. |  |

| Stocks |  |  |  |  |  |  |  |  |  |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to income and expenditure account as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses. |  |

| Trade and other debtors |  |  |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts. |  |

| Trade and other creditors |  |  |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. |  |

| Leased assets |  |  |  |  |  |  |  |  |  |
| Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases. Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in the income and expenditure account, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above). Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis. |  |

| Provisions |  |  |  |  |  |  |  |  |  |
| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the income and expenditure account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet. |  |

3 | Employees |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2024 |  |  |  | 2023 |  |
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number |  |
|  | The average monthly number of employees (including directors) during the year was: | 17 |  |  |  | 16 |  |

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Clubhouse (long leasehold) |  | Tennis & squash courts |  | Fixtures, fittings and equipment |  | Total |  |
|  |  |  |  |  |  |  | £ |  | £ |  | £ |  | £ |  |
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |  |  |
|  | At 1 January 2024 |  |  |  | 169,591 |  | 1,431,590 |  | 231,557 |  | 1,832,738 |  |
|  | At 31 December 2024 |  |  |  | 169,591 |  | 1,431,590 |  | 231,557 |  | 1,832,738 |  |
|  | Depreciation |  |  |  |  |  |  |  |  |  |  |  |
|  | At 1 January 2024 |  |  |  | 150,350 |  | 946,647 |  | 214,796 |  | 1,311,793 |  |
|  | Charge for the year |  |  |  | 272 |  | 59,154 |  | 2,567 |  | 61,993 |  |
|  | At 31 December 2024 |  |  |  | 150,622 |  | 1,005,801 |  | 217,363 |  | 1,373,786 |  |
|  | Net book values |  |  |  |  |  |  |  |  |  |  |  |
|  | At 31 December 2024 |  |  |  | 18,969 |  | 425,789 |  | 14,194 |  | 458,952 |  |
|  | At 31 December 2023 |  |  |  | 19,241 |  | 484,943 |  | 16,761 |  | 520,945 |  |
|  | Fixed assets are depreciated as follows: |  |
|  | Clubhouse (long leasehold): Clubhouse 4% straight line. Lease 0.8% straight line. |  |
|  | Tennis & squash courts: Tennis courts 10% straight line. Covered tennis courts 4% straight line. Squash courts 5% straight line. |  |
|  | Fixtures, fittings and equipment: Fixtures, fittings & other assets 10% straight line. Gym equipment 20% straight line. |  |

5 | Stocks |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2024 |  |  |  | 2023 |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |  |
|  | Bar & Pro Shop Stock |  |  |  | 7,534 |  |  |  | 6,308 |  |
|  |  |  |  |  |  |  |  |  | 7,534 |  |  |  | 6,308 |  |

6 | Debtors |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2024 |  |  |  | 2023 |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |  |
|  | Trade debtors |  |  |  | 26,900 |  |  |  | 1,946 |  |
|  | VAT recoverable |  |  |  | - |  |  |  | 2,960 |  |
|  | Prepayments and accrued income |  |  |  | 633 |  |  |  | 2,505 |  |
|  |  |  |  |  |  |  |  |  | 27,533 |  |  |  | 7,411 |  |

7 | Creditors: |  |  |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2024 |  |  |  | 2023 |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |  |
|  | Bank loans and overdrafts |  |  |  | 10,490 |  |  |  | 10,719 |  |
|  | Other loans |  |  |  | 18,000 |  |  |  | 18,000 |  |
|  | Trade creditors |  |  |  | 20,245 |  |  |  | 26,558 |  |
|  | Taxes and social security |  |  |  | 10,303 |  |  |  | 3,985 |  |
|  | Other creditors |  |  |  | 8,914 |  |  |  | 562 |  |
|  | Accruals and deferred income |  |  |  | 54,184 |  |  |  | 40,152 |  |
|  |  |  |  |  |  |  |  |  | 122,136 |  |  |  | 99,976 |  |

8 | Creditors: |  |  |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2024 |  |  |  | 2023 |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |  |
|  | Bank loans and overdrafts |  |  |  | 12,844 |  |  |  | 22,615 |  |
|  | Other loans |  |  |  | 224,475 |  |  |  | 242,475 |  |
|  |  |  |  |  |  |  |  |  | 237,319 |  |  |  | 265,090 |  |
| Deferred Grants: |  | 2024 |  |  |  | 2023 |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |  |
|  | The deferred grants balance is made up as follows: |  |  |  |  |  |  |  |
|  | Development of 4 covered courts |  | 4,378 |  |  |  | 7,661 |  |
|  | Development of indoor court/gym |  | 127,501 |  |  |  | 142,501 |  |
|  | New roof on 4 covered courts |  | 204,355 |  |  |  | 216,803 |  |
|  |  |  |  |  |  |  |  |  | 336,234 |  |  |  | 366,965 |  |

9 | Reserves |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Other reserves |  | Total other reserves |  |
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £ |  |
|  | At 1 January 2023 |  |  |  |  |  | 221,680 |  | 221,680 |  |
|  | At 31 December 2023 and 1 January 2024 |  |  |  |  |  | 221,680 |  | 221,680 |  |
|  | At 31 December 2024 |  |  |  |  |  | 221,680 |  | 221,680 |  |
|  | Other reserves - Includes sinking fund and other reserves. |  |
|  | Income and expenditure account - includes all current and prior period retained surpluses and deficits. |  |

10 | Company limited by guarantee |  |  |  |  |  |  |  |  |  |
|  | The company is limited by guarantee to the extent that in the case of a member who is entitled to vote at any general meeting of the company the members liability is limited to £5 and in the case of any other member is limited to £1. The company is controlled by its members. |  |

11 | Related party disclosures |  |  |  |  |  |  |  |  |  |
|  | All directors are members of the Club. The fees that each director pays for his or her membership rights are equal to fees paid by other members. |  |

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