REGISTERED NUMBER: 07435660 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COOLHURST LAWN TENNIS AND SQUASH RACKETS

CLUB

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Adderley

J C Stephens

SECRETARY:

Lion Corporate Services Limited

REGISTERED OFFICE:

5-9 Eden Street

Kingston-upon-Thames

Surrey

KT1 1BQ

REGISTERED NUMBER:

07435660 (England and Wales)

AUDITORS:

Collards

Chartered Accountants

Statutory Auditor

5-9 Eden Street

Kingston-upon-Thames

Surrey

KT1 1BQ

FIXED ASSETS

Tangible assets

4

1,660,336

1,662,955

Investments

5

3,490

3,490

1,663,826

1,666,445

CURRENT ASSETS

Stocks

16,799

8,817

Debtors

6

21,000

20,551

Cash at bank and in hand

713,766

408,515

751,565

437,883

CREDITORS

Amounts falling due within one year

7

349,850

314,584

NET CURRENT ASSETS

401,715

123,299

TOTAL ASSETS LESS CURRENT LIABILITIES

2,065,541

1,789,744

CREDITORS

Amounts falling due after more than one year

8

270

270

NET ASSETS

2,065,271

1,789,474

RESERVES

Income and expenditure account

2,065,271

1,789,474

MEMBERS' FUNDS

2,065,271

1,789,474

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 Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by:

J C Stephens - Director

P Adderley - Director

1.	STATUTORY INFORMATION

Coolhurst Lawn Tennis and Squash Rackets Club 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.

Turnover

Turnover represents Club income arising from subscriptions, other membership income and bar receipts. These are stated exclusive of VAT.

Subscription income is accounted for on the accruals basis, so that the income reflected in the income statement is time apportioned to the financial year to which the subscriptions relate.

Tangible fixed assets

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

Squash court building

-

Straight line over 35 years

Courts and lighting

-

Straight line over 10 years

Clubhouse improvements

-

Straight line over 20 years

Furniture,fittings & equipment

-

Straight line over 7 years

The policy is to depreciate improvements to leasehold premises over the useful life of the assets, after taking into account residual values.

Renewals

Asset renewals are written off in the year of expenditure when the amounts involved are immaterial.

Stocks

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

945,375

1,185,645

2,131,020

Additions

-

127,740

127,740

At 31 December 2025

945,375

1,313,385

2,258,760

DEPRECIATION

At 1 January 2025

54,021

414,044

468,065

Charge for year

27,010

103,349

130,359

At 31 December 2025

81,031

517,393

598,424

NET BOOK VALUE

At 31 December 2025

864,344

795,992

1,660,336

At 31 December 2024

891,354

771,601

1,662,955

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

3,490

NET BOOK VALUE

At 31 December 2025

3,490

At 31 December 2024

3,490

The investment comprises a holding in Nuthurst Proprietary Ltd. Club members Peter Knight and Ivor Henderson and former member Martin Hearn jointly held, as trustees on behalf of the Club, 2,000 ordinary shares of £1 each representing 100% of the company's voting rights and 1,490 5% preference shares of £1 each, representing 97% of the preference shares in issue.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

21,000

20,551

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

19,948

34,184

Taxation and social security

48,139

11,050

Other creditors

281,763

269,350

349,850

314,584

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

270

270

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jonathan Addison FCA (Senior Statutory Auditor)

for and on behalf of Collards

10.	RELATED PARTY DISCLOSURES

During the year, the club has incurred expenditure of £15,619 (2024 £37,279) with Premium Electrical Ltd, a company owned by a club member. The transactions were all carried out at "arms length" under normal commercial terms and nothing was due to them at the balance sheet date.