Bromsgrove & District Bowls Club Limited

	Page
Company Information	1
Directors' Report	2
Accountants' Report	3
Profit and Loss Account	4
Balance Sheet	5—6
Statement of Changes in Equity	7
Notes to the Financial Statements	8—11

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Company No. 02679523

Directors' Report For The Year Ended 31 August 2025

Directors' Report

The directors present their report and the financial statements for the year ended 31 August 2025.

Directors

The directors who held office during the year were as follows:

Mr Ian Bowes	Resigned	13/11/2024
Mr Arthur Jackson
Mr Paul Heathcote
Ms Kim Accalia
Mr Douglas Shakeshaft
Mr Raymond Kellard
Mr Ricardo Sippitts
Mr Albert Sanderson	Appointed	01/12/2024
Mr Peter Harrington	Resigned	26/01/2025

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

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

On behalf of the board

Mr Raymond Kellard

Director

21 November 2025

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Bromsgrove & District Bowls Club Limited

Accountants' Report

For The Year Ended 31 August 2025

Accountants' Report

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Bromsgrove & District Bowls Club Limited for the year ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bromsgrove & District Bowls Club Limited for the year ended 31 August 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Bromsgrove & District Bowls Club Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Bromsgrove & District Bowls Club Limited and state those matters that we have agreed to state to the directors of Bromsgrove & District Bowls Club Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bromsgrove & District Bowls Club Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Bromsgrove & District Bowls Club Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Bromsgrove & District Bowls Club Limited . You consider that Bromsgrove & District Bowls Club Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Bromsgrove & District Bowls Club Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

13 December 2025

Horvath Accountants Limited

Chartered Accountants

26 Knighton Road

Birmingham

West Midlands

B31 2EH

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Bromsgrove & District Bowls Club Limited

Profit and Loss Account

For The Year Ended 31 August 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		178,760	166,698
Cost of sales		(26,844 )	(69,268 )

GROSS PROFIT		151,916	97,430

Administrative expenses		(168,418 )	(124,893 )
Other operating income		2,731	25,801

OPERATING LOSS		(13,771 )	(1,662 )
Other interest receivable and similar income		8,762	3,365

(LOSS)/PROFIT FOR THE FINANCIAL YEAR		(5,009 )	1,703

The notes on pages 8 to 11 form part of these financial statements.

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Bromsgrove & District Bowls Club Limited

Balance Sheet

As At 31 August 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		578,495		588,741

			578,495		588,741
CURRENT ASSETS
Stocks	5	4,045		2,340
Debtors	6	7,006		1,543
Cash at bank and in hand		135,511		143,010

		146,562		146,893
Creditors: Amounts Falling Due Within One Year	7	(7,607 )		(8,884 )

NET CURRENT ASSETS (LIABILITIES)			138,955		138,009

TOTAL ASSETS LESS CURRENT LIABILITIES			717,450		726,750

Creditors: Amounts Falling Due After More Than One Year	8		(285,920 )		(290,211 )

NET ASSETS			431,530		436,539

CAPITAL AND RESERVES
Called up share capital	9		9,325		9,525
Capital redemption reserve			5,050		4,850
Profit and Loss Account			417,155		422,164

SHAREHOLDERS' FUNDS			431,530		436,539

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Bromsgrove & District Bowls Club Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Raymond Kellard

Director

21 November 2025

The notes on pages 8 to 11 form part of these financial statements.

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Bromsgrove & District Bowls Club Limited

Statement of Changes in Equity

For The Year Ended 31 August 2025

Statement of Changes in Equity

	Share Capital	Capital Redemption	Profit and Loss Account	Total
	£	£	£	£
As at 1 September 2023	12,475	1,900	420,461	434,836
Profit for the year and total comprehensive income	-	-	1,703	1,703

Share capital reduction	(2,950 )	2,950	-	-

As at 31 August 2024 and 1 September 2024	9,525	4,850	422,164	436,539


Loss for the year and total comprehensive income	-	-	(5,009 )	(5,009)

Share capital reduction	(200 )	200	-	-

As at 31 August 2025	9,325	5,050	417,155	431,530

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Bromsgrove & District Bowls Club Limited

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Bromsgrove & District Bowls Club Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02679523 . The registered office is Austin Road, Charford, Bromsgrove, Worcestershire, B60 3PT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The finnacial statements have been prepared under the historical cost covention.

The presentation currencyof the financial statements is Pound Sterling, £.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts, value added taxes and other sales taxes.

Income from green fees, subscriptions, bar income and other income is recognised in the profit and loss account in the year it is earned.

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 the term of the lease
Motor Vehicles	Over the term of the lease
Fixtures & Fittings	20% on cost and straight line over 25 years
Computer Equipment	25% on cost straight line

Motor vehicles should state leasehold improvements, which are depreciated over the term of the lease.

2.4. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.5. Taxation

Taxation for the year represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

As the company has no liability to corporation tax no deferred tax is computed.

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Bromsgrove & District Bowls Club Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. 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 receivable relating to property and facilities are credited to the profit and loss evenly over the period of their expected useful life of the building.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.8. Assets in construction

Where the company has an asset in construction, the costs are shown within prepayments. Once the asset has been completed, it is recognised within fixed assets.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 September 2024	607,041	354,248	961,289
Additions	-	9,063	9,063

As at 31 August 2025	607,041	363,311	970,352

Depreciation
As at 1 September 2024	158,682	213,866	372,548
Provided during the period	6,645	12,664	19,309

As at 31 August 2025	165,327	226,530	391,857

Net Book Value
As at 31 August 2025	441,714	136,781	578,495

As at 1 September 2024	448,359	140,382	588,741

The cost of £495,009 and extension of £112,032 is purely for the property and the facilities. These are held on a 99 year lease commencing on 25 March 1992 at a peppercorn rent and comprise both indoor and outdoor facilities.

5. Stocks

	2025	2024
	£	£
Stock	4,045	2,340

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Bromsgrove & District Bowls Club Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	7,006	1,543

Included within Other debtors is prepayments and accrued income of £6,933 (2024: £1,454)

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	6,630	5,785
Taxation and social security	977	3,099

	7,607	8,884

Included within Other creditors is accruals and deferred income of £6,493 (2024: £4,645)

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Deferred grants after one year	285,920	290,211

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	9,325	9,525

During the year 0 new shares were issued and 8 existing shares were redeemed.

The company also has the option to serve notice to shareholders who no longer fulfill the criteria for being shareholders to notify them that the shares they own are deemed to have been transferred to the club and pay the shareholder the par value for each share, £25. This option exists over 134 (2024 - 134) shares at the balance sheet date.

The par value of the shares deemed to be transferred to the club, will be designated as being for the improvement of the facilities at the club or for youth development, and will not be available for any other purpose.

10. Capital Commitments

At the end of the period, the company had no capital commitments contracted for.

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	-	120

	-	120

12. Reserves

The management board envisage using the cash reserve of the club for the follwoing purposes:

Carpet £5,000
Heating rink & commual areas £30,000
Rink lighting £10,000
General reserve, day to day club expenditure, £90,000

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Bromsgrove & District Bowls Club Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

13. Ultimate Controlling Party

The company is controlled by the shareholders of the company, by virtue of their holding, 100% of the issued share capital in the company. The day to day management has been delgated to the directors of the company.

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