Haslingden Bowling Club Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 00172415

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		93,500		96,455

			93,500		96,455
CURRENT ASSETS
Stocks	5	3,233		3,423
Debtors	6	1,554		1,321
Cash at bank and in hand		82,465		83,294

		87,252		88,038
Creditors: Amounts Falling Due Within One Year	7	(8,540 )		(8,327 )

NET CURRENT ASSETS (LIABILITIES)			78,712		79,711

TOTAL ASSETS LESS CURRENT LIABILITIES			172,212		176,166

NET ASSETS			172,212		176,166

Income and Expenditure Account			172,212		176,166

MEMBERS' FUNDS			172,212		176,166

For the year ending 30 April 2025 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 Jason Waters Director	Mrs Sheryl Gribben Director
11/07/2025

The notes on pages 2 to 3 form part of these 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 Haslingden Bowling Club, Helmshore Road, 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:

	2025	2024
Sales, marketing and distribution	3	3

	3	3

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Haslingden Bowling Club Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 May 2024	153,014	91,641	244,655
Additions	2,800	-	2,800

As at 30 April 2025	155,814	91,641	247,455

Depreciation
As at 1 May 2024	86,317	61,883	148,200
Provided during the period	2,779	2,976	5,755

As at 30 April 2025	89,096	64,859	153,955

Net Book Value
As at 30 April 2025	66,718	26,782	93,500

As at 1 May 2024	66,697	29,758	96,455

5. Stocks

	2025	2024
	£	£
Stock	3,233	3,423

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	1,554	1,321

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	4,735	5,141
Other taxes and social security	2,685	2,076
Accruals and deferred income (Current liabilities - creditors < 1 year)	1,120	1,110

	8,540	8,327

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.

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