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Registered number: 11617799
Droitwich Spa Lawn Tennis Club Limited
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 11617799
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 78,634 81,986
78,634 81,986
CURRENT ASSETS
Debtors 5 2,892 3,902
Cash at bank and in hand 57,254 52,575
60,146 56,477
Creditors: Amounts Falling Due Within One Year 6 (2,457 ) (1,871 )
NET CURRENT ASSETS (LIABILITIES) 57,689 54,606
TOTAL ASSETS LESS CURRENT LIABILITIES 136,323 136,592
NET ASSETS 136,323 136,592
Income Statement 136,323 136,592
MEMBERS' FUNDS 136,323 136,592
Page 1
Page 2
For the year ending 31 March 2026 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr B Steel
Director
8th June 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Droitwich Spa Lawn Tennis Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 11617799 . The registered office is 14 Victoria Square, Droitwich Spa, Worcestershire, WR9 8DS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Club premises 2.5% on cost
Plant & Machinery 20% on cost
Floodlights Over lease term
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2025: 6)
6 6
4. Tangible Assets
Land & Property
Club premises Plant & Machinery Floodlights Total
£ £ £ £
Cost
As at 1 April 2025 67,622 408 30,408 98,438
As at 31 March 2026 67,622 408 30,408 98,438
Depreciation
As at 1 April 2025 14,028 408 2,016 16,452
Provided during the period 2,338 - 1,014 3,352
As at 31 March 2026 16,366 408 3,030 19,804
Net Book Value
As at 31 March 2026 51,256 - 27,378 78,634
As at 1 April 2025 53,594 - 28,392 81,986
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 2,892 3,902
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1 -
Other creditors 2,456 1,871
2,457 1,871
Page 4