Acorah Software Products - Accounts Production 19.2.450 false true false 1 October 2024 30 September 2025 30 September 2025 15803120 Tom Barton Sara Butler Sarah Heaton Andeep Mangal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15803120 2024-09-30 15803120 2025-09-30 15803120 2024-10-01 2025-09-30 15803120 frs-core:CurrentFinancialInstruments 2025-09-30 15803120 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 15803120 frs-bus:CompanyLimitedByGuarantee 2024-10-01 2025-09-30 15803120 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 15803120 frs-bus:SmallEntities 2024-10-01 2025-09-30 15803120 frs-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 15803120 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 15803120 frs-bus:Director1 2024-10-01 2025-09-30 15803120 frs-bus:Director2 2024-10-01 2025-09-30 15803120 frs-bus:Director3 2024-10-01 2025-09-30 15803120 frs-bus:Director4 2024-10-01 2025-09-30 15803120 frs-countries:EnglandWales 2024-10-01 2025-09-30
Registered number: 15803120
Warwickshire Tennis Limited
Financial Statements
For The Year Ended 30 September 2025
Wallace Crooke Walsall Ltd
Chartered Certified Accountants
Wallace Crooke Walsall Ltd
20 Birmingham Road
Walsall
WS1 2LT
Warwickshire Tennis Limited
Contents
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Warwickshire Tennis Limited
Accountant's Report
For The Year Ended 30 September 2025
Accountant's Report
We have reviewed the financial statements of Warwickshire Tennis Limited for the year ended 30 September 2025, which comprise the Income Statement, Balance Sheet, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 
Directors' responsibility for the financial statements
As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. 
Accountants' responsibility
Our responsibility is to express a conclusion on the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised), 'Engagements to review historical financial statements' and ICAEW Technical Release TECH 09/13AAF (Revised) 'Assurance review engagements on historical financial statements'. ISRE 2400 (Revised) requires us to conclude whether anything has come to our attention that causes us to believe that the financial statements, taken as a whole, are not prepared, in all material respects, in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). ISRE 2400 (Revised) also requires us to comply with the ICAEW Code of Ethics and the FRC's Ethical Standard, as applicable. 
Scope of the assurance review
A review of financial statements in accordance with ISRE 2400 (Revised) is a limited assurance engagement.  We have performed additional procedures, primarily consisting of making enquiries of management and others within the entity, as appropriate, applying analytical procedures and evaluating the evidence obtained.  The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK).  Accordingly, we do not express an audit opinion on these financial statements. 
Conclusion
Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared: 
- so as to give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its profit for the year then ended; 
- in accordance with  United Kingdom Generally Accepted Accounting Practice; and 
- in accordance with the requirements of the Companies Act 2006. 
Use of our report
This report is made solely to the company's directors, as a body, in accordance with our terms of engagement. Our review has been undertaken so that we might state to the directors those matters that we have agreed with them in a reviewer's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's directors as a body for our work, for this report, or for the conclusions we have formed. 
Richard Smallwood, FCCA ACA
20th February 2026
Wallace Crooke Walsall Ltd
Chartered Certified Accountants
Wallace Crooke Walsall Ltd
20 Birmingham Road
Walsall
WS1 2LT
Page 1
Page 2
Warwickshire Tennis Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 15803120
2025
Notes £ £
CURRENT ASSETS
Debtors 4 49,142
Cash at bank and in hand 257,840
306,982
Creditors: Amounts Falling Due Within One Year 5 (30,134 )
NET CURRENT ASSETS (LIABILITIES) 276,848
TOTAL ASSETS LESS CURRENT LIABILITIES 276,848
NET ASSETS 276,848
Income and Expenditure Account 276,848
MEMBERS' FUNDS 276,848
For the year ending 30 September 2025 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 and Expenditure Account.
On behalf of the board
Andeep Mangal
Director
20th February 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Warwickshire Tennis Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Warwickshire Tennis Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 15803120 . The registered office is Edgbaston Priory Club Indoor Tennis Centre, Priory Road, Edgbaston, Birmingham, B15 7UG.
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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Warwickshire Tennis Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.4. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4
4
4. Debtors
2025
£
Due within one year
Other debtors 49,142
5. Creditors: Amounts Falling Due Within One Year
2025
£
Trade creditors 16,600
Other creditors 13,534
30,134
Other creditors includes Marjorie Dove Fund £8,384 and the Ron Mills Fund £4,250.
The Marjorie Dove Fund is to be used for the welfare and development of British women’s tennis by providing facilities and opportunities.
The Ron Mills Fund is to provide a £250 award to a male and female junior member annually.
6. Related Party Transactions
These transactions were made in the normal course of business and on an arm’s length basis.
Sarah Heaton - Remuneration - £4,410
                       Expenses - £47
Tom Barton -    Expenses - £2,153
Sara Butler -    Expenses - £396
7. Company 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 £10.
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