REGISTERED NUMBER: 09494844 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

ILTSC Events Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M S Henley

R S Smith

S A Shaw

REGISTERED OFFICE:

Ilkley Lawn Tennis And Squash Club

Stourton Road

Ilkley

West Yorkshire

LS29 6BG

REGISTERED NUMBER:

09494844 (England and Wales)

ACCOUNTANTS:

KJA Kilner Johnson Ltd

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

FIXED ASSETS

Tangible assets

4

65,897

55,916

CURRENT ASSETS

Stocks

2,643

1,077

Debtors

5

317,641

289,960

Cash at bank

496,793

141,126

817,077

432,163

CREDITORS

Amounts falling due within one year

6

694,276

322,207

NET CURRENT ASSETS

122,801

109,956

TOTAL ASSETS LESS CURRENT LIABILITIES

188,698

165,872

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

188,697

165,871

188,698

165,872

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 15 October 2026 and were signed on its behalf by:

M S Henley - Director

1.	STATUTORY INFORMATION

ILTSC Events Limited is a private company, limited by shares , 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 comprises income from events, ticket sales, sponsorship, catering and hospitality, and field rental income, net of VAT where applicable.

Ticket income is recognised in the period in which the related event takes place. Sponsorship income is recognised over the period to which the sponsorship agreement relates. Catering and hospitality income is recognised at the point the goods or services are provided. Field rental income is recognised over the period of hire.

Income received in advance of events or services being provided is included within deferred income and recognised in the relevant accounting period.

Tangible fixed assets

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

Plant and machinery etc

-

25% reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Dividends payable

Dividends payable under Gift Aid to Ilkley Lawn Tennis and Squash Clubare recognised in the financial statements in the period to which they relate once approved by the directors and the obligation to make payment has been established.

Trade debtors

Trade debtors include amounts invoiced in respect of future events and are stated at the amount considered recoverable. Amounts relating to income received or invoiced in advance of the related event are recognised as deferred income within creditors until the event takes place.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

96,622

Additions

29,762

At 31 March 2026

126,384

DEPRECIATION

At 1 April 2025

40,706

Charge for year

19,781

At 31 March 2026

60,487

NET BOOK VALUE

At 31 March 2026

65,897

At 31 March 2025

55,916

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

150,651

166,865

Other debtors

166,990

123,095

317,641

289,960

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

45,692

35,398

Tax

969

430

VAT

160

-

Other creditors

83,433

30,396

Deferred income

554,562

243,389

Accrued expenses

9,460

12,594

694,276

322,207

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ilkley Lawn Tennis & Squash Club Limited.