REGISTERED NUMBER: 13241831 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Saltdean Tennis Community Amateur

Sports Company

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Property, plant and equipment

4

2,923

3,171

Current assets

Debtors

5

1,264

1,227

Cash at bank

55,077

43,140

56,341

44,367

Creditors

Amounts falling due within one year

6

1,500

951

Net current assets

54,841

43,416

Total assets less current liabilities

57,764

46,587

Reserves

Income and expenditure account

57,764

46,587

57,764

46,587

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2025 and were signed on its behalf by:

D I Cooke - Director

1.	Statutory information

Saltdean Tennis Community Amateur Sports Company is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13241831

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 25% reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	Employees and directors

The average number of employees during the year was NIL (2024 - NIL).

4.	Property, plant and equipment

Fixtures

and

fittings

£

Cost

At 1 April 2024

3,979

Additions

683

At 31 March 2025

4,662

Depreciation

At 1 April 2024

808

Charge for year

931

At 31 March 2025

1,739

Net book value

At 31 March 2025

2,923

At 31 March 2024

3,171

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Prepayments and accrued income

1,264

1,227

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Other creditors

1,500

951