REGISTERED NUMBER: SC273788 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

PRESTWICK TENNIS AND FITNESS

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J S Rogerson

J E Kendal

A Dargie

D Knox

R W Gibson

L J Gilligan

SECRETARY:

J S Rogerson

REGISTERED OFFICE:

1 Whinfield Place

Prestwick

Ayrshire

KA9 2TS

REGISTERED NUMBER:

SC273788 (Scotland)

ACCOUNTANTS:

McLay, McAlister & McGibbon (Ayr) Ltd

Arran House

15D Skye Road

Prestwick

Ayrshire

KA9 2TA

FIXED ASSETS

Tangible assets

4

1,086,444

1,136,699

CURRENT ASSETS

Debtors

5

8,598

1,959

Cash at bank and in hand

124,375

127,197

132,973

129,156

CREDITORS

Amounts falling due within one year

6

35,570

39,116

NET CURRENT ASSETS

97,403

90,040

TOTAL ASSETS LESS CURRENT LIABILITIES

1,183,847

1,226,739

CREDITORS

Amounts falling due after more than one year

7

(82,338

)

(96,614

)

ACCRUALS AND DEFERRED INCOME

(575,890

)

(600,362

)

NET ASSETS

525,619

529,763

RESERVES

Income and expenditure account

525,619

529,763

525,619

529,763

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 18 June 2026 and were signed on its behalf by:

J S Rogerson - Director

1.	STATUTORY INFORMATION

Prestwick Tennis and Fitness is a private company, limited by guarantee , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

After making enquiries, the directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly the accounts continue to be prepared on the going concern basis.

Turnover

Turnover represents the net value of goods and services provided.

Tangible fixed assets

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

Buildings

-

Straight line over 50 years

Resurfacing and floodlighting

-

10% on cost

Plant and machinery

-

over 5 years

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Grants

Capital grants received towards the cost of tangible fixed assets are included in creditors as deferred income and credited to the profit and loss account over the life of the related asset.

Revenue grants are credited to the income statement to match the related expenditure and when the conditions for receipt are met.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Resurfacing

and

Plant and

Buildings

floodlighting

machinery

£

£

£

Cost

At 1 October 2024

1,746,996

244,294

180,431

Additions

-

-

-

At 30 September 2025

1,746,996

244,294

180,431

Depreciation

At 1 October 2024

690,917

186,585

180,087

Charge for year

34,940

6,659

305

At 30 September 2025

725,857

193,244

180,392

Net book value

At 30 September 2025

1,021,139

51,050

39

At 30 September 2024

1,056,079

57,709

344

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 October 2024

159,195

74,463

2,405,379

Additions

-

1,085

1,085

At 30 September 2025

159,195

75,548

2,406,464

Depreciation

At 1 October 2024

145,573

65,518

1,268,680

Charge for year

6,015

3,421

51,340

At 30 September 2025

151,588

68,939

1,320,020

Net book value

At 30 September 2025

7,607

6,609

1,086,444

At 30 September 2024

13,622

8,945

1,136,699

Various grants totalling £1,152,400 have been received towards the construction and improvement cost of the company's property in Prestwick. (See note 11).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

8,598

1,959

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

10,509

12,445

Taxation and social security

4,622

3,674

Other creditors

20,439

22,997

35,570

39,116

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Other creditors

82,338

96,614

Amounts falling due in more than five years:

Repayable by instalments

Loans

25,239

39,514

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.9.25

30.9.24

£

£

Within one year

1,368

1,368

Between one and five years

1,368

2,736

2,736

4,104

9.	CONTINGENT LIABILITIES

The company received various grants to finance capital project costs included at note 6. These grants are potentially repayable in the event of any breach of the terms and conditions of the grant.

10.	OTHER FINANCIAL COMMITMENTS

As part of the financing package received from the Lawn Tennis Association, the company is committed to set aside an annual sum for future court resurfacing to be accumulated separately from the rest of the Company's funds.