Northern Lawn Tennis Club Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02367147 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NORTHERN LAWN TENNIS CLUB LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N H J Hewer

SECRETARY:

C Scott

REGISTERED OFFICE:

Palatine Road

West Didsbury

Manchester

M20 3YA

REGISTERED NUMBER:

02367147 (England and Wales)

ACCOUNTANTS:

Daggett and Company

Chartered Accountants

Parkway House

Palatine Road

Northenden

Manchester

M22 4DB

FIXED ASSETS

Intangible assets

4

312,099

69,930

Tangible assets

5

1,901,982

1,516,283

Investments

6

1

2,214,082

1,586,214

CURRENT ASSETS

Stocks

8,056

8,043

Debtors

7

175,923

50,403

Cash at bank and in hand

825,341

787,422

1,009,320

845,868

CREDITORS

Amounts falling due within one year

8

425,141

356,836

NET CURRENT ASSETS

584,179

489,032

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,798,261

2,075,246

CREDITORS

Amounts falling due after more than one
year

9

88,671

92,821

NET ASSETS

2,709,590

1,982,425

RESERVES

Income and expenditure account

2,709,590

1,982,425

2,709,590

1,982,425

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 director acknowledges his 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 director and authorised for issue on 30 April 2026 and were signed by:

N H J Hewer - Director

1.	STATUTORY INFORMATION

Northern Lawn Tennis Club 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.

Income and expenditure

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

Expenses include VAT where applicable.

Intangible assets

Intangible assets comprise the costs of courts development at the balance sheet date. No depreciation is provided. They will be accounted for as tangible assets upon completion.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

at varying rates on cost

Investments in subsidiaries

Interest in the subsidiary Northern Lawn Tennis Club Trading Company Limited is measured at cost.

Stocks

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

Taxation

The company is liable to Corporation Tax on its income from non-members.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 32 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

69,930

Courts development costs

242,169

At 31 December 2025

312,099

NET BOOK VALUE

At 31 December 2025

312,099

At 31 December 2024

69,930

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 January 2025

1,952,835

1,804,228

3,757,063

Additions

295,840

236,124

531,964

At 31 December 2025

2,248,675

2,040,352

4,289,027

DEPRECIATION

At 1 January 2025

1,524,031

716,749

2,240,780

Charge for year

40,156

106,109

146,265

At 31 December 2025

1,564,187

822,858

2,387,045

NET BOOK VALUE

At 31 December 2025

684,488

1,217,494

1,901,982

At 31 December 2024

428,804

1,087,479

1,516,283

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

55,173

24,647

Amounts owed by group undertakings

1,504

-

Other debtors

119,246

25,756

175,923

50,403

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

4,404

10,648

Trade creditors

105,829

91,970

Amounts owed to group undertakings

-

3,896

Taxation and social security

51,736

39,065

Other creditors

263,172

211,257

425,141

356,836

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans

-

4,150

Other creditors

88,671

92,821

10.	LEASING AGREEMENTS

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

31.12.25

31.12.24

£

Within one year

6,968

5,437

11.	RELATED PARTY DISCLOSURES

The company raised management charges to the subsidiary Northern Lawn Tennis Club Trading Company Limited of £2,100 (2024 £2,100. At the year end £1504 was owed by (2024 £3896 owed to) the

subsidiary.

12.	LIMITED BY GUARANTEE

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