| Bowls Development Alliance |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
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| 1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
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Turnover |
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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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. |
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Government grants |
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Government grants relating to fixed assets are teated as a capital grant reserve and release to the profit & loss over the expected useful lives of the assets concerned. Other grants receivable where they are to support the core organisation are credited to income in the same period they are received. Where they are restricted to specific expenditure they are credited to income in the same period in which the expenditure to which they relate is incurred and any balance is deferred. |
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Tangible fixed assets |
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Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
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Equipment assets |
over 4 years |
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Motor vehicles |
over 4 years |
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Debtors |
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Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
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Creditors |
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Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
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Taxation |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
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Provisions |
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Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
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Pensions |
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Contributions to defined contribution plans are expensed in the period to which they relate. |
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| 2 |
Audit information |
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The audit report is unqualified. |
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Senior statutory auditor: |
Christy Yun Hing Lau FCCA DChA CTA |
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Firm: |
Slade & Cooper Limited |
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Date of audit report: |
10 December 2025 |
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| 3 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
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Average number of persons employed by the company |
10 |
|
11 |
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| 4 |
Tangible fixed assets |
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Equipment assets |
|
Motor vehicles |
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Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 April 2024 |
2,538 |
|
12,505 |
|
15,043 |
|
Disposals |
- |
|
(12,505) |
|
(12,505) |
|
At 31 March 2025 |
2,538 |
|
- |
|
2,538 |
|
|
|
|
|
|
|
|
|
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Depreciation |
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At 1 April 2024 |
1,915 |
|
12,505 |
|
14,420 |
|
Charge for the year |
623 |
|
- |
|
623 |
|
On disposals |
- |
|
(12,505) |
|
(12,505) |
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At 31 March 2025 |
2,538 |
|
- |
|
2,538 |
|
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Net book value |
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At 31 March 2025 |
- |
|
- |
|
- |
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At 31 March 2024 |
623 |
|
- |
|
623 |
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| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
7,500 |
|
28,641 |
|
Prepayments and accrued income |
7,010 |
|
6,109 |
|
|
|
|
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|
14,510 |
|
34,750 |
|
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| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
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Trade creditors |
4,657 |
|
1,255 |
|
Other creditors |
|
932 |
|
1,979 |
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Accruals and deferred income |
4,200 |
|
15,594 |
|
|
|
|
|
|
9,789 |
|
18,828 |
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| 7 |
Directors Remuneration |
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In respect of directors’ remuneration, the following disclosure applies:
Patterson Elliott Management Limited, of which M Douglas is also a director, was paid £3,150 (2024: £3,113) during the year in relation to services provided by M Douglas as Independent Non-Executive Chairman. |
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| 8 |
Other information |
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Bowls Development Alliance is a Private Limited Company by guarantee and incorporated in England. Its registered office is: |
|
Pera Business Park |
|
Nottingham Road |
|
Melton Mowbray |
|
Leicestershire |
|
LE13 0PB |