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2025 World Tennis Annual Report & Financial Statements

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2025 $000 2024 $000 Finished goods 69 101 Inventories recognised as an expense during the year ended 31 December 2025 amounted to $131,000 (2024: $141,000). 31. Trade and other receivables 30. Inventories 2025 $000 2024 $000 Trade receivables 29,552 31,162 Less: provision for doubtful debts (3,103) (1,232) 26,449 29,930 Other receivables 2,486 6,517 Corporation tax debtor 56 49 Prepayments 1,668 1,747 Contract assets 1,514 325 32,173 38,568 Investments 2025 $000 2024 $000 Held at fair value through profit and loss Bonds 5,352 5,139 Equities 15,758 14,856 Other investment assets 2,861 2,588 Cash equivalents Cash deposits 2,931 238 26,902 22,821 Investments – Olympics 2025 $000 2024 $000 Held at fair value through profit and loss Cash equivalents Short-term investments 3,113 6 3,113 6 30,015 22,827 32. Investments NOTES (Forming part of the Financial Statements) ITF Trust Annual Report and Consolidated Financial Statements 34

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