Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 00105701 Mr Michael Smith Mr Peter Buckley Mr Stuart Graham Mr Christopher Holland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00105701 2023-09-30 00105701 2024-09-30 00105701 2023-10-01 2024-09-30 00105701 frs-core:CurrentFinancialInstruments 2024-09-30 00105701 frs-core:FurnitureFittings 2024-09-30 00105701 frs-core:FurnitureFittings 2023-10-01 2024-09-30 00105701 frs-core:FurnitureFittings 2023-09-30 00105701 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 00105701 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 00105701 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 00105701 frs-core:ShareCapital 2024-09-30 00105701 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 00105701 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 00105701 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 00105701 frs-bus:SmallEntities 2023-10-01 2024-09-30 00105701 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 00105701 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 00105701 frs-bus:Director1 2023-10-01 2024-09-30 00105701 frs-bus:Director2 2023-10-01 2024-09-30 00105701 frs-bus:Director3 2023-10-01 2024-09-30 00105701 frs-bus:Director4 2023-10-01 2024-09-30 00105701 frs-countries:EnglandWales 2023-10-01 2024-09-30 00105701 2022-09-30 00105701 2023-09-30 00105701 2022-10-01 2023-09-30 00105701 frs-core:CurrentFinancialInstruments 2023-09-30 00105701 frs-core:ShareCapital 2023-09-30 00105701 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 00105701
West Bradford Bowling Club Limited(The)
Unaudited Financial Statements
For The Year Ended 30 September 2024
R Stride & Co LLP
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 00105701
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,278 12,511
13,278 12,511
CURRENT ASSETS
Stocks 5 2,776 2,311
Debtors 6 1,521 1,404
Cash at bank and in hand 2,948 6,440
7,245 10,155
Creditors: Amounts Falling Due Within One Year 7 (54,538 ) (39,631 )
NET CURRENT ASSETS (LIABILITIES) (47,293 ) (29,476 )
TOTAL ASSETS LESS CURRENT LIABILITIES (34,015 ) (16,965 )
NET LIABILITIES (34,015 ) (16,965 )
CAPITAL AND RESERVES
Called up share capital 8 1,153 1,153
Profit and Loss Account (35,168 ) (18,118 )
SHAREHOLDERS' FUNDS (34,015) (16,965)
For the year ending 30 September 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 Profit and Loss Account.
On behalf of the board
Mr Stuart Graham
Director
28th May 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
West Bradford Bowling Club Limited(The) is a private company, limited by shares, incorporated in England & Wales, registered number 00105701 . The registered office is Prospect Place, Duckworth Lane, Bradford, West Yorkshire, BD9 5EY.
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:
Freehold 0%
Fixtures & Fittings 0%
No depreciation is provided on Freehold Property because it is the policy to maintain the assets in a continual state of sound repair.  Accordinly the life of the property is so long and the residual value so high that depreciation is insignificant.
It is also the company policy to maintain a high standard of furniture, fixture and fittings and the directors are of the opinion that ther residual value of these items are greater than the balance sheet value.  Repirs since 1977 have been written off against revenue in the year of purchase.  It is not necessary to provide depreciation on these items since 25th September 1977.
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 profit and loss 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 profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss 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 profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss 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: 5 (2023: 5)
5 5
Page 2
Page 3
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2023 12,254 6,396 18,650
Additions - 767 767
As at 30 September 2024 12,254 7,163 19,417
Depreciation
As at 1 October 2023 3,168 2,971 6,139
As at 30 September 2024 3,168 2,971 6,139
Net Book Value
As at 30 September 2024 9,086 4,192 13,278
As at 1 October 2023 9,086 3,425 12,511
5. Stocks
2024 2023
£ £
Refreshments 2,776 2,311
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,521 1,404
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 53,913 38,833
Other creditors 594 659
Taxation and social security 31 139
54,538 39,631
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,153 1,153
Page 3