Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Directors

The directors shown below have held office during the whole of the period from
1 February 2025 to 31 December 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
20 September 2026

And signed on behalf of the board by:
Name: Nicholas James Brown
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Revenue comprises members’ subscriptions and other income received in the ordinary course of the club’s activities. Membership fees are recognised as income over the period to which they relate. Amounts received in advance of the relevant period are deferred and included in creditors as deferred income. Other income (e.g. match fees, sponsorship, fundraising) is recognised when the club becomes entitled to the income, collection is probable, and the amount can be measured reliably.

  Other accounting policies

  Expenditure is recognised on an accruals basis when goods or services are received. Direct costs, including court hire and coaching fees, are recorded as incurred. Administrative expenses such as insurance and affiliation fees are recognised in the period to which they relate. Expenditure paid in advance is recognised as a prepayment and charged to the income and expenditure account in the period to which it relates. Income earned but not yet received is recognised as accrued income. Income received in respect of future periods is recognised as deferred income and released to the income and expenditure account in the period to which it relates. Cash at bank and in hand includes cash and balances held in current and deposit accounts. Reserves represent the accumulated surplus or deficit of the club. Surpluses are retained for the ongoing operation and development of the club’s activities.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	31 December 2025	31 January 2025
  Average number of employees during the period	0	0