BRISTOL & BATH TENNIS CLUB LIMITED


Directors	Nigel Walter Thorpe Harradine
	Michael John Neale
	Andrew Michael Pitt
	Giles Anthony Wynn Watkins


Company Secretary	Philip Moss


Registered Address	The Real Tennis Court
	Beggar Bush Playing Fields
	Abbots Leigh Road
	BS8 3QD


Registered Number	03299721 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		540,572		547,647
			540,572		547,647
Current assets
Debtors		5,811		29,019
Cash at bank and on hand		8,334		33,653
		14,145		62,672
Creditors amounts falling due within one year		(16,741)		(69,551)
Net current assets (liabilities)			(2,596)		(6,879)
Total assets less current liabilities			537,976		540,768
Creditors amounts falling due after one year	4		-		(281,075)
Net assets			537,976		259,693
Capital and reserves
Called up share capital			4		4
Profit and loss account			537,972		259,689
Shareholders' funds			537,976		259,693

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 22 April 2026, and are signed on its behalf by:

Andrew Michael Pitt
Director
Registered Company No. 03299721

BRISTOL & BATH TENNIS CLUB LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Land and Buildings - The 125 year term of the lease or 25% on cost Plant and Machinery - 40 years straight line or 7% on cost

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Land and Buildings - The 125 year term of the lease or 25% on cost

Plant and Machinery - 40 years straight line or 7% on cost

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	695,132
	At 31 December 25	694,123
	Depreciation and impairment
	At 01 January 25	147,485
	Charge for year	7,075
	At 31 December 25	153,551
	Net book value
	At 31 December 25	540,572
	At 31 December 24	547,647

4.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	-	281,075
Total	-	281,075


	Other long term creditors related to deferred capital grant from The Heritage Lottery Fund (HLF). In 1997, Bristol & Bath Tennis Club Limited was awarded a grant from the HLF via Sports England to assist with the funding of the building of a new real tennis court. The grant totalled £358,378. Sport England has now confirmed that the agreement with the HLF has expired. As a result the directors have decided to credit the remaining provision to Profit & Loss in 2025.

Other long term creditors related to deferred capital grant from The Heritage Lottery Fund (HLF).

In 1997, Bristol & Bath Tennis Club Limited was awarded a grant from the HLF via Sports England to assist with the funding of the building of a new real tennis court. The grant totalled £358,378.

Sport England has now confirmed that the agreement with the HLF has expired. As a result the directors have decided to credit the remaining provision to Profit & Loss in 2025.

5.	Share capital
	Authorised 4 Ordinary shares of £1.00 each Allotted, called up and fully paid 4 Ordinary shares of £1.00 each

6.	Further information regarding the company's financial position
	Bristol Real Tennis Club "BRTC", a not for profit Real Tennis Club which uses the leasehold property owned by the Company, received from it's members in the form of one-off payments for 20 years of membership and for donations to assist with the funding of the new real tennis court being built by the Company in 1997. BRTC transferred that money to the Company with no expectation of repayment. The Directors of the Company consider that this transfer is best presented as a capital contribution by BRTC in the Company's accounts and it is therefore included as such within Capital and Reserves.

Further information regarding the company's financial position

Bristol Real Tennis Club "BRTC", a not for profit Real Tennis Club which uses the leasehold property owned by the Company, received from it's members in the form of one-off payments for 20 years of membership and for donations to assist with the funding of the new real tennis court being built by the Company in 1997. BRTC transferred that money to the Company with no expectation of repayment. The Directors of the Company consider that this transfer is best presented as a capital contribution by BRTC in the Company's accounts and it is therefore included as such within Capital and Reserves.