The trustees present their annual report and financial statements for the year ended 31 March 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
The Jesmond Dene Real Tennis Club charity has two objectives:
The promotion of community participation in healthy recreation for the benefit of the inhabitants of Newcastle upon Tyne by the provision of facilities for playing Real Tennis.
To conserve, preserve and improve for the public benefit as buildings of historic interest the Real Tennis Court and house at Matthew Bank, Jesmond Dene Road, Newcastle Upon Tyne NE2 3RE and to educate the public about the history and heritage of the buildings.
Public benefit
The Trustees have consulted the guidance made available by the Charity Commission for England and Wales on the Public Benefit requirement of the Charities Act. The Trustees are confident that they have complied with their duty under the Charities Act in that they have had due regard to public benefit guidance published by the Commission.
Playing Real Tennis
Reporting on the year to 31st March 2026 we see a successful 12 months for the Club. The substantial works we have undertaken, since our acquisition of the freehold from Newcastle City Council in 2018, to improve the fabric of the historic court building and the playing facilities maintains Jesmond Dene Real Tennis Club as one of the best of the 47 courts in the world. It puts “Geordieland” on the international stage.
Like all sports, Real Tennis seeks to attract the players of the future. With support from the Dedanists Foundation and the Club itself, we are promoting lively club activities for university students at Durham and Newcastle, with a growth focus on the other universities in the area. We also encourage involvement of local schools, not only in playing the game, but also simply taking an historical interest in the original “bat and ball” game – now with over 1,000 years of history.
Since the COVID pandemic shut-down era, we have noticed a number of playing habit changes:
The flexibilities offered to those who can work from home to play during the day
Changed attitudes to ”le weekend”
A more transactional approach to playing sports : turn-up and play (and pay) is currently becoming more popular than the idea of being a member of a club
“The new kid on the block” – Padel. This rackets game is sweeping Europe, providing a much simpler style of game than Real Tennis (or even Lawn Tennis), often delivered on a book and play / no commitment basis, and generally offered by commercial operators rather than volunteer organisers in a club.
We are adapting our subscription and charging options to go someway towards this trend, but inherently we remain a club in the traditional sense, playing probably the most traditional game around.
Safeguarding the Real Tennis Court
The Jesmond Dene court is considered to be one of the best constructed in the world. It was built by a fabulously wealthy industrialist in 1894 with what seems to have been a “money no object” approach. Architecturally the court building is a gem and the quality of the internal playing surfaces is of “Rolls Royce” standard.
The Trustees and membership as a whole are aware of their responsibilities in safeguarding the building for the wider community and not just the ardent players of Real Tennis. During the year, further works have been undertaken to improve the infrastructure of the building. In particular, we now reach the highest levels of fire protection. We wait patiently for the day when the Court is no longer surrounded by a wilderness as the Council is successful in selling the surrounding lands for development. The Club’s ownership of the freehold is such that the presence of the court building and its access will be enhanced by the eventual development of the site. This will also improve access to safe and secure car parking for players and guests.
We participate in various heritage days and welcome a number of local history, community and walking groups to admire the Court and catch a glimpse of the at times intricate game known as Real Tennis. We welcome approaches from community groups “to do the tour”.
Our accounts reflect the narrative above in that our core “trading” as a real tennis club is satisfactory with operating income covering operating expenditure, however it is recognised that new members must be attracted to the game to compensate for the eventuality of longer-standing members being able to play no longer. We seek to attract younger players, from both sexes. While we achieve this with our university members, we realise some will leave the area in search of their careers. Our hope is that they take the “real tennis bug” with them and contribute to the sport wherever they land. A specific role of growing membership is to be identified at Board level to support the efforts of the Club Professional.
The Club is indebted to Queensway Dental and several generous members for their continuing financial support.
To ensure that playing Real Tennis in this architectural gem continues for decades to come, we must plan for and fund the structural integrity of the 132 year-old building, with the capital investment that will entail. Since last year’s report, we have had a Condition Survey of our building. The good news is that the roof is in better condition than at first thought, but what is clear is that we must discipline ourselves to arrange and finance an increased level of running repairs and renewals every year. We will be identifying £10,000 per annum to fund this programme.
From a Treasurer’s viewpoint, the funding equation then becomes either more members or higher subscriptions for current members.
The role of the Board is summarised as being responsible for managing the Resources, Regulation, Risk, Reputation and Resilience of the Charity.
The Board establishes a business plan and budget for each membership year (April to September). In ensuring financial viability, the Board sets membership fees and court usage charges. The Board is responsible for employment matters.
The Board is supported by a Tennis Committee which must contain at least two trustees plus other non-trustee members. The Club Professional, and Club Administrator are members of the Tennis Committee. The primary purpose of the Tennis Committee is to steer the playing and development of the game of Real Tennis in terms of club play, tournaments, matches, coaching and general development of the sport. A scheme of delegation from the Board exists to enable the Tennis Committee to fulfil its role.
An Annual General Meeting is held where the Statutory Accounts are presented and members wishing to be considered for roles as Board Trustees or Tennis Committee members are identified. The achievements and any areas of concern may be discussed by the membership at this meeting.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Jesmond Dene Real Tennis Club (the charity) for the year ended 31 March 2026.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Jesmond Dene Real Tennis Club is a private company limited by guarantee incorporated in England and Wales. The registered office is Matthew Bank, Jesmond, Newcastle upon Tyne, Tyne and Wear, NE2 3RE.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity is exempt from corporation tax on its charitable activities.
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Short term debtors and creditors
Debtors and creditors with no interest rate which are receivable or payable within one year are recorded at transaction price. Any loss arising from impairment are recognised immediately in profit and loss.
Grants received
Raising funds
Raising funds
Shop and hospitality purchases
The average monthly number of employees during the year was:
Amounts paid to key management personnel in the year totalled £27,883 (2025: £23,614).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Club renovation fund
This fund represents monies received from the Catherine Cookson Charitable Trust and specific donations to be spent on roof works to the Real Tennis club.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
General fund
The General fund represents the free funds of the charity, which are not designated for particular purposes.
Sinking fund
The Sinking fund represents monies set aside for full roof repairs in 10 years time.
There were no disclosable related party transactions during the year (2025 - none).