Company registration number:
06262000
Hertfordshire LTA (Sponsorship) Limited
Company limited by guarantee
Unaudited filleted financial statements
31 December 2025
Hertfordshire LTA (Sponsorship) Limited
Company limited by guarantee
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Hertfordshire LTA (Sponsorship) Limited
Company limited by guarantee
Directors and other information
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Directors |
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Mr. M F Corrie |
(Resigned 6 March 2025) |
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Mr J L Evans |
(Resigned 6 March 2025) |
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Mrs B R Amos |
(Appointed 6 March 2025) |
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Mr T C Bentall |
(Appointed 6 March 2025) |
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Mrs H G Elliott |
(Appointed 6 March 2025) |
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Company number |
06262000 |
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Registered office |
Vaughan Chambers |
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Vaughan Road |
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Harpenden |
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Hertfordshire |
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AL5 4EE |
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Accountants |
Hicks and Company |
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Chartered Accountants |
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Vaughan Chambers |
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Vaughan Road |
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Harpenden |
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Hertfordshire |
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AL5 4EE |
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Hertfordshire LTA (Sponsorship) Limited
Company limited by guarantee
Statement of financial position
31 December 2025
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2025 |
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2024 |
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Note |
£ |
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£ |
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£ |
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£ |
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Current assets |
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Debtors |
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6 |
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16,213 |
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Cash at bank and in hand |
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63,877 |
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101,950 |
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_______ |
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_______ |
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63,877 |
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118,163 |
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Creditors: amounts falling due |
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within one year |
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7 |
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36,475) |
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(
27,304) |
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_______ |
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Net current assets |
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27,402 |
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90,859 |
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_______ |
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Total assets less current liabilities |
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27,402 |
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90,859 |
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_______ |
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Net assets |
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27,402 |
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90,859 |
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_______ |
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_______ |
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Capital and reserves |
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Profit and loss account |
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27,402 |
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90,859 |
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_______ |
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Members funds |
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27,402 |
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90,859 |
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_______ |
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For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
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The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
05 March 2026
, and are signed on behalf of the board by:
Mrs B R Amos
Mr T C Bentall
Director
Director
Company registration number:
06262000
Hertfordshire LTA (Sponsorship) Limited
Company limited by guarantee
Notes to the financial statements
Year ended 31 December 2025
1.
General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Vaughan Chambers, Vaughan Road, Harpenden, Hertfordshire, AL5 4EE.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover represents the total invoice value, excluding value added tax, of sales relating to the accounting year.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.Debt instruments are subsequently measured at amortised cost.
4.
Limited by guarantee
Every member of the company undertakes to contribute to the assets of the company, in the event of the company being wound up while he or she is a member, or within one year after he or she ceases to be a member, for the payment of debts and liabilities of the company contracted before he or she ceases to be a member, and for the costs, charges and expenses of winding up, and for the adjustment of the rights of the of the contributories among themselves, such amount as may be required not exceeding £1. At 31 December 2025 there were 3 members (2024 - 2).
5.
Employee numbers
The average number of persons employed by the company during the year amounted to
2
(2024:
2
).
6.
Debtors
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2025 |
2024 |
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£ |
£ |
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Other debtors |
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16,213 |
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_______ |
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7.
Creditors: amounts falling due within one year
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2025 |
2024 |
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£ |
£ |
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Trade creditors |
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1,333 |
5,274 |
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Corporation tax |
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526 |
289 |
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Social security and other taxes |
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46 |
4,570 |
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Other creditors |
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34,570 |
17,171 |
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_______ |
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36,475 |
27,304 |
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8.
Related party transactions
Hertfordshire LTA (Sponsorship) Limited
has a close working relationship with Hertfordshire LTA Limited
. Both entities are undercommon control. As at 1 January 2024, Hertfordshire LTA Ltd acquired all of the assets and undertakings of Hertfordshire Lawn Tennis Association.During the year Hertfordshire LTA Limited recharged expenses with a net value of £50,252 to Hertfordshire LTA Sponsorship Ltd (2024 - recharged to Herts LTA Ltd £18,474). At 31 December 2025 due to Hertfordshire LTA Limited was £34,039. (2024 - owed from Herts LTA Ltd £16,213) (Disclosed in note 6 and 7).
9.
Controlling party
The directors are the ultimate controlling party of the company
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