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Registered number: 00105819
Southend-on-Sea Bowls and Social Club Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
CKS Accountancy Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 00105819
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 187,143 191,992
187,143 191,992
CURRENT ASSETS
Stocks 5 3,500 4,000
Debtors 6 3,484 2,970
Cash at bank and in hand 64,437 56,685
71,421 63,655
Creditors: Amounts Falling Due Within One Year 7 (2,149 ) (2,000 )
NET CURRENT ASSETS (LIABILITIES) 69,272 61,655
TOTAL ASSETS LESS CURRENT LIABILITIES 256,415 253,647
NET ASSETS 256,415 253,647
CAPITAL AND RESERVES
Called up share capital 8 50 50
Capital redemption reserve 58,872 58,872
Profit and Loss Account 197,493 194,725
SHAREHOLDERS' FUNDS 256,415 253,647
Page 1
Page 2
For the year ending 31 December 2023 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 Profit and Loss Account.
On behalf of the board
Mr P J Whitbread
Director
22/03/2024
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
Southend-on-Sea Bowls and Social Club Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00105819 . The registered office is 7 Tunbridge Road, Southend-on-Sea, Essex, SS2 6LT.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Leasehold Over 110 year term of the lease
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Straight Line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 191,471 3,500 137,591 505 333,067
Additions - - 5,162 - 5,162
As at 31 December 2023 191,471 3,500 142,753 505 338,229
...CONTINUED
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Page 4
Depreciation
As at 1 January 2023 27,155 875 112,868 177 141,075
Provided during the period 1,741 656 7,471 143 10,011
As at 31 December 2023 28,896 1,531 120,339 320 151,086
Net Book Value
As at 31 December 2023 162,575 1,969 22,414 185 187,143
As at 1 January 2023 164,316 2,625 24,723 328 191,992
5. Stocks
2023 2022
£ £
Stock 3,500 4,000
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 2,290 1,693
VAT 1,194 1,277
3,484 2,970
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 2,149 2,000
2,149 2,000
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 50 50
Page 4