REGISTERED NUMBER: 00041842 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

WINDLE BOWLING CLUB LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J W Lawrenson

I Gerrard

P Henderson

B Graney

M Winstanley

P Howard

REGISTERED OFFICE:

The Pavilion

Hard Lane

ST. Helens

Merseyside

WA10 6JT

REGISTERED NUMBER:

00041842 (England and Wales)

ACCOUNTANTS:

C A Hunter Limited

Britannia Chambers

26 George Street

St Helens

Merseyside

WA10 1BZ

FIXED ASSETS

Tangible assets

4

72,478

82,758

CURRENT ASSETS

Stocks

2,705

2,306

Prepayments and accrued income

1,974

1,388

Cash at bank and in hand

69,976

54,300

74,655

57,994

CREDITORS

Amounts falling due within one year

5

10,661

8,614

NET CURRENT ASSETS

63,994

49,380

TOTAL ASSETS LESS CURRENT LIABILITIES

136,472

132,138

ACCRUALS AND DEFERRED INCOME

6

35,000

40,000

NET ASSETS

101,472

92,138

CAPITAL AND RESERVES

Called up share capital

654

617

Share premium

4,266

4,266

Retained earnings

96,552

87,255

SHAREHOLDERS' FUNDS

101,472

92,138

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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 and Expenditure Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 January 2024 and were signed on its behalf by:

B Graney - Director

J W Lawrenson - Director

1.	STATUTORY INFORMATION

Windle Bowling Club Ltd 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 represents sales of wet and dry goods in the bar.

Tangible fixed assets

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

Freehold property

-

Nil rate

Pavilion & fixtures

-

5% on reducing balance

Grant aided refurbishment

-

10% on cost

Furniture & equipment

-

15% on 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Grant

Freehold

Pavilion

aided

Furniture

property

& fixtures

refurbishment

& equipment

Totals

£

£

£

£

£

COST

At 1 November 2022

and 31 October 2023

1,132

45,873

83,697

55,854

186,556

DEPRECIATION

At 1 November 2022

-

42,980

16,738

44,080

103,798

Charge for year

-

145

8,369

1,766

10,280

At 31 October 2023

-

43,125

25,107

45,846

114,078

NET BOOK VALUE

At 31 October 2023

1,132

2,748

58,590

10,008

72,478

At 31 October 2022

1,132

2,893

66,959

11,774

82,758

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.23

31.10.22

£

£

Trade creditors

1,289

1,035

Taxation and social security

1,472

314

Other creditors

7,900

7,265

10,661

8,614

6.	ACCRUALS AND DEFERRED INCOME

The Club's refurbishment plan was completed in December 2020 when the final grant payment from Sport England was received. As the grant aided refurbishment cost is being depreciated over ten years the associated Sport England grant is being released to the income and expenditure account over the same period at £5000 p.a..

7.

COVID-19

On 11 March 2020 the World Health Organisation declared an international public health emergency as a result of the outbreak of coronavirus (Covid-19). Following this declaration the UK government announced a series of support measures for businesses owing to the economic disruption caused by the pandemic. The company has made use of such measures where appropriate to its circumstances in the years up to 31 October 2022.