BARNSLEY BOWL LIMITED


Directors	Mrs N J Craggs
	Mr C L Gayler
	Mrs J M Gayler


Company Secretary	Mrs J M Gayler


Registered Address	The Manor Farmhouse
	Church Lane Sudbrooke
	Lincoln
	LN2 2QH


Place of Business	Carlton Road
	Athersley South
	Barnsley
	South Yorkshire
	S71 2AZ


Registered Number	04501231 (England and Wales)

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	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).

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made. Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life.

Intangible assets

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	50
Plant and machinery	10	-
Fixtures and fittings	15	-
Vehicles	20	-

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Trade and other debtors
	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.

Trade and other debtors

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.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Trade and other creditors
	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.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	41		39

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 September 24	100,000	100,000
At 31 August 25	100,000	100,000
Amortisation and impairment
At 01 September 24	100,000	100,000
At 31 August 25	100,000	100,000
Net book value
At 31 August 25	-	-
At 31 August 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£	£
Cost or valuation
At 01 September 24	979,933	240,997	86,901	138,054	1,445,885
Disposals	-	-	(15,556)	(36,301)	(51,857)
At 31 August 25	979,933	240,997	71,345	101,753	1,394,028
Depreciation and impairment
At 01 September 24	376,136	197,054	37,406	108,356	718,952
Charge for year	19,598	4,394	12,374	4,464	40,830
On disposals	-	-	(8,534)	(32,371)	(40,905)
At 31 August 25	395,734	201,448	41,246	80,449	718,877
Net book value
At 31 August 25	584,199	39,549	30,099	21,304	675,151
At 31 August 24	603,797	43,943	49,495	29,698	726,933

5.	Stocks

	2025	2024
	£	£
Other stocks	23,060	25,938
Total	23,060	25,938

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	29,604	23,208
Other debtors	4,655	10,311
Prepayments and accrued income	22,778	25,038
Total	57,037	58,557

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	41,164	41,722
Bank borrowings and overdrafts	27,204	24,415
Taxation and social security	60,034	53,004
Finance lease and HP contracts	6,333	6,333
Other creditors	25,037	25,213
Total	159,772	150,687

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	143,867	171,471
Other creditors	26,598	32,931
Total	170,465	204,402


	Bank loan is denominated in £ with a nominal interest rate of market rate, and the final instalment is due on 31 March 2033. The carrying amount at year end is £171,071 (2024 - £195,886). The bank loan is secured by a debenture over the assets of the company and a right of set off with any other bank balance.

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	32,930		39,263


	Hire purchase is denominated in £ with a nominal interest rate of market rate, and the final instalments are due at varying dates. The carrying amount at year end is £32,930 (2024 - £39,263). The final instalment date on the last hire purchase is 31 October 2026. The hire purchase liabilities are secured over the relevant assets.

10.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	21,527	26,981
Total	21,527	26,981

11.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Mr C L Gayler	8,004	12,688	14,700	5,992
Mrs J M Gayler	4,949	4,916	9,760	105
	12,953	17,604	24,460	6,097

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		675,151		726,933
			675,151		726,933
Current assets
Stocks	5	23,060		25,938
Debtors	6	57,037		58,557
Cash at bank and on hand		199,060		173,641
		279,157		258,136
Creditors amounts falling due within one year	7	(159,772)		(150,687)
Net current assets (liabilities)			119,385		107,449
Total assets less current liabilities			794,536		834,382
Creditors amounts falling due after one year	8		(170,465)		(204,402)
Provisions for liabilities	10		(21,527)		(26,981)
Net assets			602,544		602,999
Capital and reserves
Called up share capital			180		180
Other reserves			20		20
Profit and loss account			602,344		602,799
Shareholders' funds			602,544		602,999