HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED Accounts






HUDDERSFIELD LAWN TENNIS & SQUASH CLUB LIMITED

	Company No. 03660903
		Directors' Report and Unaudited Accounts
		31 December 2024




							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

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

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

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

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

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

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

for the year ended 31 December 2024

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.

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.

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.

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.