Company registration number 14637412 (England and Wales)
HARTSWOOD LAWN TENNIS CLUB LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
HARTSWOOD LAWN TENNIS CLUB LIMITED
CONTENTS
Page
Independent examiner's report
1
Balance sheet
2
Notes to the financial statements
3 - 5
HARTSWOOD LAWN TENNIS CLUB LIMITED
INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF HARTSWOOD LAWN TENNIS CLUB LIMITED
- 1 -

We have reviewed the financial statements of Hartswood Lawn Tennis Club Limited for the year ended 28 February 2026 which comprise , the 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, including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

Directors' responsibility for the financial statements

The directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. They confirm that the accounts are not required to be audited under Part 16 of the Companies Act 2006.

Independent examiner's responsibility

It is our responsibility as independent examiner to carry out procedures designed to enable us to conclude on, and report our opinion on, the financial statements.

Basis of the independent examiner's opinion

Our procedures consisted of comparing the financial statements with the records kept by the club and making enquiries of directors and others within the club, as appropriate, applying analytical procedures and evaluating the evidence obtained. These procedures provide the only assurance expressed in our opinion.

Independent examiner's opinion

Based on our examination, we confirm that no material matters have come to our attention. In our opinion as independent examiner:

- the financial statements are in agreement with the accounting records kept by the club;

- having regard only to, and on the basis of, the information contained in those accounting records, the financial statements have been drawn up in a manner consistent with the accounting requirements of the applicable legislation; and

- We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Use of our report

This report is made solely to the company’s directors, as a body, in accordance with the terms of our engagement letter dated 10 September 2024. 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 review work, for this report, or for the conclusions we have formed.

K Taylor FCA
For and on behalf of Simpson Wreford LLP
ICAEW Accountants
Wellesley House
Duke of Wellington Avenue
Royal Arsenal
London
SE18 6SS
8 July 2026
HARTSWOOD LAWN TENNIS CLUB LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
31,540
-
Current assets
Stocks
400
400
Debtors
5
4,785
4,116
Cash at bank and in hand
334,909
285,432
340,094
289,948
Creditors: amounts falling due within one year
6
(36,391)
(36,009)
Net current assets
303,703
253,939
Net assets
335,243
253,939
Reserves
Income and expenditure account
335,243
253,939
Total members' funds
335,243
253,939

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 July 2026 and are signed on its behalf by:
C Wong
D White
Director
Director
Company registration number 14637412 (England and Wales)
HARTSWOOD LAWN TENNIS CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 3 -
1
Accounting policies
Company information

Hartswood Lawn Tennis Club Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Hartswood Gardens, Hartswood Road, London, W12 9NR.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

Expenses include VAT where applicable as the company cannot reclaim it.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
5 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

1.7
Taxation

The company is exempt from corporation tax, by virtue of it being a registered Community Amateur Sports Club and not carrying on a business for the purposes of making a profit.

HARTSWOOD LAWN TENNIS CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 4 -
1.8
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
0
0
4
Tangible fixed assets
Land and buildings
£
Cost
At 1 March 2025
1,352
Additions
32,891
Disposals
(1,352)
At 28 February 2026
32,891
Depreciation and impairment
At 1 March 2025
1,352
Depreciation charged in the year
1,351
Eliminated in respect of disposals
(1,352)
At 28 February 2026
1,351
Carrying amount
At 28 February 2026
31,540
At 28 February 2025
-
0
HARTSWOOD LAWN TENNIS CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 5 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
4,785
4,116
6
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
36,391
36,009
7
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

8
Operating lease commitments
As lessee

Operating lease commitments represent quarterly amounts for rent on premises.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Total commitments
247,452
267,452
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