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REGISTERED NUMBER: 00918597

Report of the Directors and

Financial Statements for the Year Ended 31 March 2025

for

The Bowls Residents Association Limited

Trading as

The Bowls Residents Association Limited

The Bowls Residents Association Limited (Registered number: 00918597)

Trading as The Bowls Residents Association Limited

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Report of the Directors | 2 |

Income Statement | 3 |

Balance Sheet | 4 |

Notes to the Financial Statements | 6 |

The Bowls Residents Association Limited

Trading as The Bowls Residents Association Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | M Hart

| S Brattman

| I Green

| P Kaye

| T Gevertz

| Mrs R Hodds

| Mrs M Fykin

| W Linden

| P Fagelson

| SECRETARY: | D Bonley

| REGISTERED OFFICE: | Estate Office

| The Bowls

| Vicarage Lane

| Chigwell

| Essex

| IG7 6ND

| REGISTERED NUMBER: | 00918597

| ACCOUNTANT: | Danny Daniels FCA

| 18 Oakleigh Park North

| London

| N20 9AR

The Bowls Residents Association Limited (Registered number: 00918597)

Trading as The Bowls Residents Association Limited

Report of the Directors

for the Year Ended 31 March 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the management of The Bowls estate.

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

M Hart

S Brattman

I Green

P Kaye

T Gevertz

Mrs R Hodds

Mrs M Fykin

W Linden

Other changes in directors holding office are as follows:

P Fagelson - appointed 6 May 2024

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

D Bonley - Secretary

29 August 2025

The Bowls Residents Association Limited (Registered number: 00918597)

Trading as The Bowls Residents Association Limited

Income Statement

for the Year Ended 31 March 2025

| 31/3/25 |  | 31/3/24

| Notes | £ | £ |

TURNOVER | 509,615 |  | 464,502 |  |

Management costs | 447,211 |  | 403,701 |  |

GROSS SURPLUS | 62,404 |  | 60,801 |  |

Corporate expenses | 50,309 |  | 75,136 |  |

OPERATING SURPLUS/(DEFICIT) and |

SURPLUS/(DEFICIT) BEFORE TAXATION | 12,095 |  | (14,335 | ) |

Tax on surplus/(deficit) | 2,736 |  | 2,736 |  |

SURPLUS/(DEFICIT) FOR THE FINANCIAL YEAR | 9,359 |  | (17,071 | ) |

The Bowls Residents Association Limited (Registered number: 00918597)

Trading as The Bowls Residents Association Limited

Balance Sheet

31 March 2025

| 31/3/25 | 31/3/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 130,798 |  | 150,118 |  |

CURRENT ASSETS

Debtors | 6 | 6,087 |  | 41,804 |  |

Cash at bank and in hand | 7 | 367,385 |  | 257,662 |  |

373,472 |  | 299,466 |  |

CREDITORS

Amounts falling due within one year | 8 | 97,165 |  | 57,038 |  |

NET CURRENT ASSETS | 276,307 |  | 242,428 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 407,105 |  | 392,546 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 228,900 |  | 223,700 |  |

NET ASSETS | 178,205 |  | 168,846 |  |

RESERVES

Income and expenditure account | 10 | 178,205 |  | 168,846 |  |

178,205 |  | 168,846 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 surplus or deficit 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 Bowls Residents Association Limited (Registered number: 00918597)

Trading as The Bowls Residents Association Limited

Balance Sheet - continued

31 March 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by:

M Hart - Director

The Bowls Residents Association Limited (Registered number: 00918597)

Trading as The Bowls Residents Association Limited

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| The Bowls Residents Association Limited is a private company, limited by guarantee , registered in Not specified/Other. 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 consists of ground rents and other rents receivable, together with maintenance and other charges.

| Tangible fixed assets

| Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

| Plant and equipment 15% reducing balance

| The freehold property, which is subject to flat leases, mainly for terms exceeding 950 years, has been included at the original cost less the apportioned cost for ground rent conversions, written off at the time of their conversion. The resulting balance represents its estimated residual life. The purchase of the freehold land in the year to 31st March 1998 is included at cost. Improvements are depreciated at a rate which is considered to reflect their useful life.

| Taxation

| Taxation for the year comprises current tax. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 9 ) .

4. | OPERATING SURPLUS/(DEFICIT)

| The operating surplus (2024 - operating deficit) is stated after charging:

| 31/3/25 |  | 31/3/24

£ | £ |

| Depreciation - owned assets | 20,270 |  | 17,758 |  |

The Bowls Residents Association Limited (Registered number: 00918597)

Trading as The Bowls Residents Association Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Plant & |

| Freehold |  | equipment |

| property |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 272,561 |  | 99,717 |  | 372,278 |  |

| Additions | - |  | 950 |  | 950 |  |

| At 31 March 2025 | 272,561 |  | 100,667 |  | 373,228 |  |

| DEPRECIATION

| At 1 April 2024 | 131,340 |  | 90,820 |  | 222,160 |  |

| Charge for year | 18,933 |  | 1,337 |  | 20,270 |  |

| At 31 March 2025 | 150,273 |  | 92,157 |  | 242,430 |  |

| NET BOOK VALUE

| At 31 March 2025 | 122,288 |  | 8,510 |  | 130,798 |  |

| At 31 March 2024 | 141,221 |  | 8,897 |  | 150,118 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/3/25 |  | 31/3/24

£ | £ |

| Other debtors | 6,087 |  | 41,804 |  |

7. | CASH AT BANK AND IN HAND

| Corporate & Reserve |  | 367165 |  | 257493 |  |

| Cash in hand |  | 220 |  | 169 |  |

|  | 367385 |  | 257662 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| Taxation |  | 2736 |  | 2736 |  |

| Social security and other taxes |  | 1900 |  | 1704 |  |

| Amounts due to lessees |  | 23624 |  | - |  |

| Deferred income |  | 10521 |  | 10521 |  |

| Other creditors |  | 58384 |  | 42077 |  |

|  | 97165 |  | 57038 |  |

The Bowls Residents Association Limited (Registered number: 00918597)

Trading as The Bowls Residents Association Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| Emergency/Reserve Funds |  | 228900 |  | 223700 |  |

| General |  | 20000 |  | 20000 |  |

| Block A |  | 53600 |  | 49600 |  |

| Block B |  | 53600 |  | 49600 |  |

| Block C |  | 17700 |  | 28100 |  |

| Block D |  | 33380 |  | 30580 |  |

| Block E |  | 50620 |  | 45820 |  |

|  | 228900 |  | 223700 |  |

10. | RESERVES

| At 1 April 2024 |  | 168846 |  | 185917 |  |

| (Deficit)/surplus for the year |  | 9359 |  | (17071 | ) |

| At 31 March 2025 |  | 178205 |  | 168846 |  |

11. | POST BALANCE SHEET EVENTS

| Although a figure cannot as yet be quantified, after carrying out Fire Risk Assessment and Surveys, there will be significant expenditure within the next Financial Year, in order to comply with the Fire Safety Regulations Act 2022. This in turn will be collectable from the Residents.

12. | LIMITED BY GUARANTEE

| The company is limited by guarantee with no share capital. In the event of the company being wound up, each of the ninety one members is liable to make a contribution not exceeding £100.