WEST HANTS LAWN TENNIS COMPANY(BOURNEMOUTH)LIMITED(THE)

• ⚠

  Material uncertainty over going concern

  The financial statements have been prepared on a going concern basis due to the supporting opinion of the directors, the inherent strength of the business, and support and commitment of the membership. On the 1st of January 2025, all the memberships, assets and liabilities of the company transferred to a new entity, The West Hants Club (registered company number 13692644 and registered charity number 1204064), and the business ceased to trade. All trade and assets will be transferred as a going concern to the West Hants Club at the value held on the date of transfer, and for that reason a basis other than the going concern basis has been used in the accounts.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Ward Goodman Audit Services Ltd

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The financial statements have been prepared on a going concern basis due to the supporting opinion of the directors, the inherent strength of the business, and support and commitment of the membership. On the 1st of January 2025, all the memberships, assets and liabilities of the company transferred to a new entity, The West Hants Club (registered company number 13692644 and registered charity number 1204064), and the business ceased to trade. All trade and assets will be transferred as a going concern to the West Hants Club at the value held on the date of transfer, and for that reason a basis other than the going concern basis has been used in the accounts.”

Group structure

1. WEST HANTS LAWN TENNIS COMPANY(BOURNEMOUTH)LIMITED(THE) · parent
   1. West Hants Lawn Tennis Company (Trading) Limited 100% · England and Wales · Commercial activities in support of the parent.

Significant events

• “On the 1st of January 2025, all the memberships, assets and liabilities of the company transferred to a new entity, The West Hants Club (registered company number 13692644 and registered charity number 1204064), and the business ceased to trade. All trade and assets will be transferred as a going concern to the West Hants Club at the value held on the date of transfer, and for that reason a basis other than the going concern basis has been used in the accounts.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +7.2%

  £3,504,470 → £3,757,255

• Cash

  +2,087.9%

  £5,597 → £122,458

• Net assets

  -3.5%

  £1,023,178 → £987,515

• Employees

  -4.8%

  84 → 80

• Operating profit

  -48.1%

  -£20,578 → -£30,485

• Profit before tax

  -33.1%

  -£26,795 → -£35,663

• Wages

  +4.3%

  £1,652,278 → £1,723,295

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers