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Registered Number: 03299721
England and Wales

 

 

 

BRISTOL & BATH TENNIS CLUB LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

Bristol & Bath Tennis Club Limited
Contents Page
For the year ended 31 December 2024
Directors Nigel Walter Thorpe Harradine
Michael John Neale
Claire Rosemary Stacey
Giles Anthony Wynn Watkins
Registered Number 03299721
Registered Office The Real Tennis Court, Beggar Bush Playing Fields
Abbots Leigh Road
Bristol
North Somerset
BS8 3QD
Accountants Aptus Professional Ltd
Punters House
Park Road
Malmesbury
SN16 0BX
Secretary Philip Moss
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 December 2024
Principal activities
The company's principal activities during the year were a landlord and a generator of solar electricity.
Directors
The Directors who served the company throughout the year were as follows:
  • Michael John Neale
  • Claire Rosemary Stacey
  • Dr Nigel Walter Thorpe Harradine
  • Giles Antony Wynn Watkins
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Giles Anthony Wynn Watkins
Director

Date approved: 16 September 2025
2
Chartered Accountants' report to the directors on the preparation of the unaudited statutory financial statements of BRISTOL & BATH TENNIS CLUB LIMITED (the company) for the year ended 31 December 2024.

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended  31st December 2024 which comprise the Profit and Loss accounts, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

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

This report is made solely to the directors of the company, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of the company and state those matters that we have agreed to state to the directors of the company, as a body, in this report in accordance with the ICAEW
Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its directors, as a body, for our work or for this report.

It is your duty to ensure that the company 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 or loss of the company. You consider that the company is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the financial statements of the company. 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 financial statements.






Aptus Professional Ltd
Punters House
Park Road
Malmesbury
SN16 0BX
16 September 2025
3
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 547,647    554,721 
547,647    554,721 
Current assets      
Debtors 4 29,018    16,594 
Cash at bank and in hand 33,653    9,570 
62,671    26,164 
Creditors: amount falling due within one year 5 (67,603)   (39,488)
Net current assets (4,932)   (13,324)
 
Total assets less current liabilities 542,715    541,397 
Creditors: amount falling due after more than one year 6 (281,075)   (283,942)
Accruals and deferred income (1,948)   (825)
Net assets 259,692    256,630 
 

Capital and reserves 		     
Called up share capital 7 4    4 
Other Reserves 8 223,868    223,868 
Profit and loss account 35,820    32,758 
Shareholders' funds 259,692    256,630 
 


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.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 16 September 2025 and were signed on its behalf by:


-------------------------------
Giles Anthony Wynn Watkins
Director
4
General Information
Bristol & Bath Tennis Club Limited is a private company, limited by shares, registered in England and Wales, registration number 03299721, registration address The Real Tennis Court, Beggar Bush Playing Fields, Abbots Leigh Road, Bristol, North Somerset, BS8 3QD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
In preparing these accounts, the directors have satisfied themselves that the company is a going concern and has sufficient funds to remain so for at least twelve months from the date of signature of these financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Income tax expense represents the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in another year and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Depreciation of leasehold property and the amortisation of the grant are not recognised in the taxation computation, and therefore represents a permanent difference. Other timing differences are small, and therefore have not been recognised in the Financial Statements.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and buildings The 125 term of the lease or 25% on cost
Plant and machinery etc 7% on cost, 40 years for solar panels
2.

Average number of employees


Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Land and buildings   Plant and machinery etc   Total
  £   £   £
At 01 January 2024 640,636    62,522    703,158 
Additions -    -    - 
Disposals -    -    - 
At 31 December 2024 640,636    62,522    703,158 
Depreciation
At 01 January 2024 124,502    23,936    148,438 
Charge for year 5,354    1,719    7,073 
On disposals -    -    - 
At 31 December 2024 129,856    25,655    155,511 
Net book values
Closing balance as at 31 December 2024 510,780    36,867    547,647 
Opening balance as at 01 January 2024 516,135    38,586    554,721 


4.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 13,979    16,057 
Other Debtors 15,039    537 
29,018    16,594 

5.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 17,202    1,007 
Taxation and Social Security 1,260    1,228 
Other Creditors 49,141    37,253 
67,603    39,488 

6.

Creditors: amount falling due after more than one year

2024
£		   2023
£
Other Creditors 281,075    283,942 
281,075    283,942 
Other long term creditors relate to deferred grant income from The Heritage Lottery Fund (HLF).

In 1997, Bristol & Bath Tennis Club Limited was awarded a grant from the HLF via Sports England to assist with the funding of the building of a new real tennis court. The grant totalled £358,378.

The directors have decided that it is appropriate to amortise the grant over the same period as that over which the tennis court is being depreciated, namely 125 years.

7.

Share Capital

Authorised
4 Ordinary shares of £1.00 each
Allotted, called up and fully paid
2024
£		   2023
£
4 Ordinary shares of £1.00 each 4    4 
4    4 

8.

Other Reserves

2024
£		   2023
£
Other reserves 223,868    223,868 
223,868    223,868 
Bristol Real Tennis Club "BRTC", a not for profit Real Tennis Club which uses the leasehold property owned by the Company, received from it's members in the form of one-off payments for 20 years of membership and for donations to assist with the funding of the new real tennis court being built by the Company in 1997. BRTC transferred that money to the Company with no expectation of repayment. The Directors of the Company consider that this transfer is best presented as a capital contribution by BRTC in the Company's accounts and it is therefore included as such within Capital and Reserves.

5