Gloucestershire Lawn Tennis Association - Accounts to registrar (filleted)

REGISTERED NUMBER: 14421986 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Gloucestershire Lawn Tennis Association

Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

B J Knapp

V L Mora

N J Watkins

Mrs J M Courts

REGISTERED OFFICE:

48 Hucclecote Road

Gloucester

GL3 3RS

REGISTERED NUMBER:

14421986 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

CURRENT ASSETS

Stocks

-

389

Debtors

4

5,737

3,430

Cash at bank

191,764

159,858

197,501

163,677

CREDITORS

Amounts falling due within one year

5

37,127

16,469

NET CURRENT ASSETS

160,374

147,208

TOTAL ASSETS LESS CURRENT
LIABILITIES

160,374

147,208

CREDITORS

Amounts falling due after more than one
year

6

12,000

16,000

NET ASSETS

148,374

131,208

RESERVES

Committed reserves

7

125,000

Income and expenditure account

7

23,374

6,208

148,374

131,208

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2026 and were signed on its behalf by:

V L Mora - Director

Mrs J M Courts - Director

1.	STATUTORY INFORMATION

Gloucestershire Lawn Tennis Association Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

Current 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Trade debtors

5,487

2,430

Other debtors

250

1,000

5,737

3,430

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Trade creditors

1,025

2,171

Taxation and social security

738

645

Other creditors

35,364

13,653

37,127

16,469

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31/12/25

31/12/24

£

Other creditors

12,000

16,000

7.

RESERVES

Income

and

expenditure

Committed

account

reserves

Totals

£

At 1 January 2025

6,208

125,000

131,208

Surplus for the year

17,166

At 31 December 2025

23,374

125,000

148,374

8.	CONTINGENT LIABILITIES

At the balance sheet date there is an ongoing legal claim against the company with a possible financial affect of between £12,000 and £30,000. At present the company is uncertain of the outcome of the claim.

9.	LIMITED BY GUARANTEE

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.