Dartmouth Tennis Association
Regatta Tennis Tournament Accounts 2026
The accounts for the year to August 2026, with the figures for 2025 alongside. Approved by the Committee on 29th September 2026.
£5,815
Income
£5,929
Expenditure
(£114)
Deficit for the year
£10,635
Net assets
Income and Expenditure
Year to August 2026
The tournament made a small deficit of £114 this year, after a surplus of £478 in 2025. Open entry fees rose by over £500, but spending rose too, mainly on tennis balls, prize money, the Hub and a one-off loss on the disposal of the generator.
Income
| 2026 | 2025 | |
| Entry fees – Open | £2,129 | £1,582 |
| Entry fees – Closed | £787 | £774 |
| Tea tent profit (Note 1) | £1,115 | £1,236 |
| Sponsorship | £1,578 | £1,568 |
| Building society interest | £176 | £156 |
| Sale of balls | £30 | £85 |
| Total income | £5,815 | £5,401 |
Expenditure
| 2026 | 2025 | |
| Tennis balls | £1,015 | £744 |
| Use of the Hub | £200 | £0 |
| Court expenses | £129 | £40 |
| Fee for referee | £750 | £750 |
| Prize money | £1,450 | £1,070 |
| RNLI for water | £0 | £110 |
| Welcome reception | £336 | £405 |
| Banners | £0 | £102 |
| Regatta mugs | £660 | £572 |
| Insurance | £159 | £0 |
| Printing and stationery | £0 | £16 |
| Trophies and engraving | £17 | £15 |
| Bank charges | £77 | £28 |
| IT costs | £415 | £315 |
| Sundry expenses | £0 | £15 |
| Transport | £210 | £130 |
| Portaloo | £0 | £222 |
| Depreciation of equipment (Note 2) | £267 | £389 |
| Loss on disposal (Note 2) | £244 | £0 |
| Total expenditure | £5,929 | £4,923 |
| (Deficit) / surplus for the year | (£114) | £478 |
Balance Sheet
At August 2026
| 2026 | 2025 | |
| Fixed assets (Note 2) | £534 | £1,045 |
Current assets
| 2026 | 2025 | |
| Cash at bank | £1,777 | £1,925 |
| Cash in building society | £7,463 | £6,287 |
| Stock (Note 3) | £861 | £1,492 |
| Total current assets | £10,101 | £9,704 |
| Net assets | £10,635 | £10,749 |
| Accumulated reserves | £10,635 | £10,749 |
Notes to the Accounts
Notes
Note 1 – Tea tent profit
| 2026 | 2025 | |
| Sales | £2,142 | £2,210 |
| Opening stock | £820 | £611 |
| Purchases | £744 | £1,183 |
| Less closing stock | (£537) | (£820) |
| Cost of sales | £1,027 | £974 |
| Gross profit | £1,115 | £1,236 |
| Gross profit rate | 52.05% | 55.93% |
Note 2 – Fixed assets
| Generator | Marquee | Fridge | Electrical | Zettle | Total | |
| Cost at August 2025 | £610 | £627 | £130 | £399 | £179 | £1,945 |
| Disposal | (£610) | (£610) | ||||
| Cost at August 2026 | £0 | £627 | £130 | £399 | £179 | £1,335 |
| Depreciation at August 2025 | £366 | £250 | £52 | £160 | £72 | £900 |
| On disposal | (£366) | (£366) | ||||
| Charge for the year | £0 | £125 | £26 | £80 | £36 | £267 |
| Depreciation at August 2026 | £0 | £375 | £78 | £240 | £108 | £801 |
| Net book value August 2026 | £0 | £252 | £52 | £159 | £71 | £534 |
| Net book value August 2025 | £244 | £377 | £78 | £239 | £107 | £1,045 |
On a phone, swipe the table sideways to see every column.
The generator was disposed of during the year; its remaining book value of £244 is shown as the loss on disposal.
Note 3 – Stock
| 2026 | 2025 | |
| Tennis balls | £324 | £672 |
| T-shirts | £457 | £598 |
| Dampeners | £80 | £100 |
| Tea tent | £0 | £122 |
| Total stock | £861 | £1,492 |
Approved by the Committee on 29th September 2026.