Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-05-01 false indoor outdoor bowling club 8 8 true true false 01876296 2024-05-01 2025-04-30 01876296 2023-05-01 2024-04-30 01876296 2025-04-30 01876296 2024-04-30 01876296 c:Director6 2024-05-01 2025-04-30 01876296 d:Buildings 2024-05-01 2025-04-30 01876296 d:Buildings 2025-04-30 01876296 d:Buildings 2024-04-30 01876296 d:Buildings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01876296 d:Buildings d:LongLeaseholdAssets 2024-05-01 2025-04-30 01876296 d:Buildings d:LongLeaseholdAssets 2025-04-30 01876296 d:Buildings d:LongLeaseholdAssets 2024-04-30 01876296 d:PlantMachinery 2024-05-01 2025-04-30 01876296 d:PlantMachinery 2025-04-30 01876296 d:PlantMachinery 2024-04-30 01876296 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01876296 d:FurnitureFittings 2024-05-01 2025-04-30 01876296 d:FurnitureFittings 2025-04-30 01876296 d:FurnitureFittings 2024-04-30 01876296 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01876296 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01876296 d:CurrentFinancialInstruments 2025-04-30 01876296 d:CurrentFinancialInstruments 2024-04-30 01876296 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 01876296 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 01876296 d:RetainedEarningsAccumulatedLosses 2025-04-30 01876296 d:RetainedEarningsAccumulatedLosses 2024-04-30 01876296 c:FRS102 2024-05-01 2025-04-30 01876296 c:IndependentExaminationCharity 2024-05-01 2025-04-30 01876296 c:FullAccounts 2024-05-01 2025-04-30 01876296 c:CompanyLimitedByGuarantee 2024-05-01 2025-04-30 01876296 2 2024-05-01 2025-04-30 01876296 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 01876296 THE WEALDEN BOWLS CENTRE LIMITED (A company limited by guarantee) DIRECTORS' REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
THE WEALDEN BOWLS CENTRE LIMITED (A company limited by guarantee) REGISTERED NUMBER: 01876296 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 161,193 |  | 170,502
|  |  | 161,193 |  | 170,502
Current assets |  |  |  |  |
Stocks |  | 2,607 |  | 4,136 |
Debtors: amounts falling due within one year | 5 | 5,548 |  | 5,630 |
Cash at bank and in hand |  | 204,490 |  | 184,617 |
|  | 212,645 |  | 194,383 |
Creditors: amounts falling due within one year | 6 | (27,408) |  | (22,788) |
Net current assets |  |  | 185,237 |  | 171,595
Total assets less current liabilities |  |  | 346,430 |  | 342,097
Net assets |  |  | 346,430 |  | 342,097
Capital and reserves |  |  |  |  |
Profit and loss account |  |  | 346,430 |  | 342,097
|  |  | 346,430 |  | 342,097
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THE WEALDEN BOWLS CENTRE LIMITED (A company limited by guarantee) REGISTERED NUMBER: 01876296 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr A C Wyatt
Director
Date: 26 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
THE WEALDEN BOWLS CENTRE LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
The Wealden Bowls Centre Limited (01876296) is a private company limited by guarantee, registered in England and Wales. The registered office is Batts Bridge Road, Maresfield, Nr Uckfield, East Sussex, TN22 2HN. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue represents sales of goods and services together with various fees and subscriptions excluding value added tax where relevant.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
THE WEALDEN BOWLS CENTRE LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the below methods. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% straight line
|  |  |  | Long-term leasehold property | - | straight line at varying costs
|  |  |  | Plant and machinery | - | 25% and 10% straight line
|  |  |  | Fixtures and fittings | - | 25% and 10% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Stocks
Stocks are stated at the lower of cost and estimated selling price, after making due allowance for obsolete and slow moving items.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price.
| 2.10 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is Page 4
THE WEALDEN BOWLS CENTRE LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.10 | Financial instruments (continued)
measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Employees
| The average monthly number of paid employees during the year was 2 (2023 - 2).
| The average monthly number of employees, including directors, during the year was 8 (2024 - 8).
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THE WEALDEN BOWLS CENTRE LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Freehold property | Long-term leasehold property | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 May 2024 | 177,755 | 221,367 | 18,675 | 179,776 | 597,573
| Additions | - | - | 11,577 | 2,632 | 14,209
| At 30 April 2025 | 177,755 | 221,367 | 30,252 | 182,408 | 611,782
| Depreciation |  |  |  |  |
| At 1 May 2024 | 138,035 | 177,678 | 11,325 | 100,035 | 427,073
| Charge for the year on owned assets | 3,555 | 7,325 | 1,966 | 10,670 | 23,516
| At 30 April 2025 | 141,590 | 185,003 | 13,291 | 110,705 | 450,589
| Net book value |  |  |  |  |
| At 30 April 2025 | 36,165 | 36,364 | 16,961 | 71,703 | 161,193
| At 30 April 2024 | 39,719 | 43,689 | 7,351 | 79,742 | 170,501
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 85 | 228
| Other debtors | 7 | 336
| Prepayments and accrued income | 5,456 | 5,066
|  | 5,548 | 5,630
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THE WEALDEN BOWLS CENTRE LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 5,654 | 2,440
| Other taxation and social security | 59 | 109
| Other creditors | 86 | 107
| Accruals and deferred income | 21,609 | 20,132
|  | 27,408 | 22,788
7. | Company status
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £344 (2023: £184). Contributions totalling £107 (2023: £19) were payable to the fund at the balance sheet date and are included in creditors.
9. | Controlling party
The company is controlled by a board of directors who are elected at the Annual General Meeting. Each member of the company who originally made a qualifiying loan to the company, or has paid a joining fees and has paid the current annual subscription, is entitled to have one equal vote at the Annual General Meeting.
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