The Lansdown Tennis, Squash and Croquet Club Ltd Accounts






The Lansdown Tennis, Squash and Croquet Club Ltd

	Company No. 03295397
		Information for Filing with The Registrar
		31 December 2025

The Directors present their report and the accounts for the year ended 31 December 2025.

Principal activities
The principal activity of the company during the year under review was a sports club.




Directors

The Directors who served at any time during the year were as follows:

John Higgins
Joan McLoughlin			(Resigned 12 December 2025)
Brent Pollard







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

John Higgins
Director
24 July 2026

at	31 December 2025
Company No.		03295397	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	640,764	430,015


				640,764	430,015
Current assets
	Stocks		5	5,872	6,795
	Debtors		6	10,063	21,173

	Cash at bank and in hand			233,977	419,534
				249,912	447,502
Creditors: Amount falling due within one year			7	(51,629)	(58,097)
Net current assets				198,283	389,405
Total assets less current liabilities				839,047	819,420
Creditors: Amounts falling due after more than one year			8	-	(9,600)



Net assets				839,047	809,820

Reserves
	Revaluation reserve		9	90,000	108,000
	Other reserves		9	234,436	214,436
	Income and expenditure account		9	514,611	487,384

Total equity				839,047	809,820



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 December 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's income and expenditure account.

Approved by the board on 24 July 2026 and signed on its behalf by:

John Higgins
Director
24 July 2026

for the year ended 31 December 2025

General information

The Lansdown Tennis, Squash and Croquet Club Ltd is a private company limited by guarantee and incorporated in England and Wales.

Its registered number is: 03295397

Its registered office is:

Northfields

Lansdown

Bath

BA1 5TN

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Under club rules subscriptions are not refundable. The full amount of subscriptions is taken to the Income and Expenditure Account on a receivable basis.

Property replacement reserve

A property replacement reserve is maintained to provide funds for the modernisation or eventual replacement of the clubhouse. It represents the equivalent of the capital repayments on the mortgage originally taken up for the building of the clubhouse. An amount equivalent to the depreciation charge on the original cost of the building is being released annually from the property replacement reserve.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Leasehold land and buildings

5% straight line over 20 years

Plant and machinery

12.5% straight line over 8 years

Furniture, fittings and equipment

20-33% straight line 3 - 5 years

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	13	12

4	Tangible fixed assets
			Land and buildings	Plant and machinery	Total
			£	£	£
		Cost or revaluation
		At 1 January 2025	1,207,980	79,470	1,287,450
		Additions	246,525	14,807	261,332



		At 31 December 2025	1,454,505	94,277	1,548,782
		Depreciation
		At 1 January 2025	787,466	69,969	857,435
		Charge for the year	44,406	6,177	50,583



		At 31 December 2025	831,872	76,146	908,018
		Net book values
		At 31 December 2025	622,633	18,131	640,764
		At 31 December 2024	420,514	9,501	430,015

5	Stocks
			2025	2024
			£	£


		Finished goods	5,872	6,795
			5,872	6,795

6	Debtors
			2025	2024
			£	£






		Other debtors	10,063	21,173

			10,063	21,173

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Other loans	9,600	9,600

		Trade creditors	29,357	6,264


		Other taxes and social security	(10,184)	4,099

		Other creditors	9,387	24,989
		Accruals and deferred income	13,469	13,145
			51,629	58,097

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Other loans	-	9,600





			-	9,600

9	Reserves
			Property Reserve	Sinking Fund	Total other reserves
			£	£	£
		At 1 January 2024	126,000	194,436	320,436
		Movement on revaluation reserve	(18,000)		(18,000)

		Transfers		20,000	20,000
		At 31 December 2024 and 1 January 2025	108,000	214,436	322,436
		Movement on revaluation reserve	(18,000)		(18,000)

		Transfers		20,000	20,000
		At 31 December 2025	90,000	234,436	324,436

		Income and Expenditure Account - includes all current and prior retained surpluses and deficits.
		A property replacement reserve was established to provide funds for the modernisation or eventual replacement of the clubhouse. It represented the equivalent of the capital repayments made on the mortgage originally taken out for the building of the clubhouse. As detailed in the accounting policies, an amount equivalent to the depreciation charge on the original cost of the clubhouse is being released each year from the property reserve to the Income and Expenditure Account. The sinking fund represents funds that are put aside to provide for the replacement of sports facilities in accordance with the Lawn Tennis guidelines. The company assumed all assets and liabilities of the previously unincorporated club amounting to £159,169 on 1st January 1997. This figure excluded any value of the Freehold Property.