REGISTERED NUMBER: 11295414 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Hove Park Tennis Alliance Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Property, plant and equipment

4

166,304

175,800

Current assets

Debtors

5

240

214

Cash at bank

168,188

139,704

168,428

139,918

Creditors: amounts falling due within one year

6

46,376

48,188

Net current assets

122,052

91,730

Total assets less current liabilities

288,356

267,530

Creditors: amounts falling due after more than one year

7

(13,670

)

(27,339

)

Provisions for liabilities

(18,081

)

(19,688

)

Net assets

256,605

220,503

Reserves

Income and expenditure account

256,605

220,503

Members' funds

256,605

220,503

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 and Expenditure Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

M L Patrick - Director

1.	Statutory information

Hove Park Tennis Alliance Ltd is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11295414

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts. Membership subscriptions are reflected in the accounts in the period to which they relate.

Property, plant and equipment

Property, plant and equipment is stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

Fixtures and fittings - 25% reducing balance

Leasehold improvements - Straight line over remainder of 25 year lease

Plant and machinery - Straight line over 15 years

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income and Expenditure Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	Employees and directors

The average number of employees during the year was NIL (2025 - NIL).

4.	Property, plant and equipment

Fixtures

Leasehold

Plant and

and

improvements

machinery

fittings

Totals

£

£

£

£

Cost

At 1 April 2025

132,240

71,128

6,920

210,288

Additions

5,405

-

-

5,405

At 31 March 2026

137,645

71,128

6,920

215,693

Depreciation

At 1 April 2025

16,504

14,226

3,758

34,488

Charge for year

9,368

4,742

791

14,901

At 31 March 2026

25,872

18,968

4,549

49,389

Net book value

At 31 March 2026

111,773

52,160

2,371

166,304

At 31 March 2025

115,736

56,902

3,162

175,800

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Prepayments and accrued income

240

214

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts (see note 8)

13,670

13,670

Payments on account

28,630

30,043

Taxation and social security

1,988

2,604

Other creditors

2,088

1,871

46,376

48,188

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans (see note 8)

13,670

27,339

8.

Loans

Included in bank loans is an amount of £27,340 which is payable over 5 years commencing September 2022 and carries no interest. The balance is repayable in biannual installments.

9.	Limited by guarantee

The company is limited by guarantee, not having share capital. In the event of the company being wound up, every member, while he or she is a member, or within one year after he or she ceases to be a member, undertakes to contribute to the assets of the company, such amount as may be required not exceeding £10.