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Registered number: 00172415
Haslingden Bowling Club Limited
Financial Statements
For The Year Ended 30 April 2024
Glenn J Wrighton & Co
85 Deardengate
Haslingden
Rossendale
Lancashire
BB4 5SN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 00172415
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 96,455 99,497
96,455 99,497
CURRENT ASSETS
Stocks 5 3,423 4,285
Debtors 6 1,321 998
Cash at bank and in hand 83,294 77,561
88,038 82,844
Creditors: Amounts Falling Due Within One Year 7 (8,327 ) (9,588 )
NET CURRENT ASSETS (LIABILITIES) 79,711 73,256
TOTAL ASSETS LESS CURRENT LIABILITIES 176,166 172,753
NET ASSETS 176,166 172,753
Income and Expenditure Account 176,166 172,753
MEMBERS' FUNDS 176,166 172,753
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr Peter Dunn
Director
Mr John Bedford
Director
05/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Haslingden Bowling Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 00172415 . The registered office is Club House, Ryfield Avenue West, Haslingden, Rossendale, Lancashire, BB4 4BG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 4% reducing balance
Fixtures & Fittings 10% reducing baLance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Sales, marketing and distribution 3 2
3 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2023 153,014 88,598 241,612
Additions - 3,043 3,043
As at 30 April 2024 153,014 91,641 244,655
Depreciation
As at 1 May 2023 83,538 58,577 142,115
Provided during the period 2,779 3,306 6,085
As at 30 April 2024 86,317 61,883 148,200
Net Book Value
As at 30 April 2024 66,697 29,758 96,455
As at 1 May 2023 69,476 30,021 99,497
5. Stocks
2024 2023
as restated
£ £
Stock 3,423 4,285
6. Debtors
2024 2023
as restated
£ £
Due within one year
Prepayments and accrued income 1,321 998
7. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Trade creditors 5,141 4,506
Other taxes and social security 2,076 3,485
Accruals and deferred income (Current liabilities - creditors < 1 year) 1,110 1,597
8,327 9,588
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 4