IRIS Accounts Production v25.4.12.37 12297213 Board of Directors 1.6.24 31.5.25 31.5.25 the promotion of bowling activities. 0 0 false true false false false true false 0 0 Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12297213 2024-05-31 12297213 2025-05-31 12297213 2024-06-01 2025-05-31 12297213 2023-05-31 12297213 2023-06-01 2024-05-31 12297213 2024-05-31 12297213 ns15:EnglandWales 2024-06-01 2025-05-31 12297213 ns14:PoundSterling 2024-06-01 2025-05-31 12297213 ns10:Director1 2024-06-01 2025-05-31 12297213 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12297213 ns10:SmallEntities 2024-06-01 2025-05-31 12297213 ns10:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 12297213 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 12297213 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 12297213 ns10:FullAccounts 2024-06-01 2025-05-31 12297213 1 2024-06-01 2025-05-31 12297213 ns10:OrdinaryShareClass1 2024-06-01 2025-05-31 12297213 ns10:Director2 2024-06-01 2025-05-31 12297213 ns10:RegisteredOffice 2024-06-01 2025-05-31 12297213 ns5:CurrentFinancialInstruments 2025-05-31 12297213 ns5:CurrentFinancialInstruments 2024-05-31 12297213 ns5:Non-currentFinancialInstruments 2025-05-31 12297213 ns5:Non-currentFinancialInstruments 2024-05-31 12297213 ns5:ShareCapital 2025-05-31 12297213 ns5:ShareCapital 2024-05-31 12297213 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 12297213 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 12297213 ns5:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 12297213 ns5:ComputerEquipment 2024-06-01 2025-05-31 12297213 ns5:OwnedAssets 2024-06-01 2025-05-31 12297213 ns5:OwnedAssets 2023-06-01 2024-05-31 12297213 ns5:NetGoodwill 2024-05-31 12297213 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-05-31 12297213 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-31 12297213 ns5:NetGoodwill 2025-05-31 12297213 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-05-31 12297213 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-31 12297213 ns5:NetGoodwill 2024-05-31 12297213 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-05-31 12297213 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-31 12297213 ns5:ComputerEquipment 2024-05-31 12297213 ns5:ComputerEquipment 2025-05-31 12297213 ns5:ComputerEquipment 2024-05-31 12297213 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 12297213 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31 12297213 ns10:OrdinaryShareClass1 2025-05-31

REGISTERED NUMBER: 12297213 (England and Wales)

The Professional Bowls Corporation Ltd

Report of the Directors and

Unaudited Financial Statements

for the Year Ended 31st May 2025

| The Professional Bowls Corporation Ltd (Registered number: 12297213) |

Contents of the Financial Statements

for the year ended 31st May 2025

| Page |

| Company Information | 1 |

| Report of the Directors | 2 |

| Chartered Accountants' Report | 3 |

| Income Statement | 4 |

| Balance Sheet | 5 |

| Notes to the Financial Statements | 6 |  | to |  | 8

| The Professional Bowls Corporation Ltd |

Company Information

for the year ended 31st May 2025

| DIRECTORS: | M Courtney

| M G Webster

| REGISTERED OFFICE: | 310 Wellingborough Road

| Northampton

| Northamptonshrie

| NN1 4EP

| BUSINESS ADDRESS: | 16 Park Leys

| Daventry

| Northamptonshire

| NN11 4AS

| REGISTERED NUMBER: | 12297213 (England and Wales)

| ACCOUNTANTS: | Cheney & Co

| 310 Wellingborough Road

| Northampton

| NN1 4EP

| The Professional Bowls Corporation Ltd (Registered number: 12297213) |

Report of the Directors

for the year ended 31st May 2025

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

DIRECTORS

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

M Courtney

M G Webster

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors 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 these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements 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.

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:

M Courtney - Director

11th February 2026

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

The Professional Bowls Corporation Ltd

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Professional Bowls Corporation Ltd for the year ended 31st May 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The Professional Bowls Corporation Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Professional Bowls Corporation Ltd and state those matters that we have agreed to state to the Board of Directors of The Professional Bowls Corporation Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Professional Bowls Corporation Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Professional Bowls Corporation Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Professional Bowls Corporation Ltd. You consider that The Professional Bowls Corporation Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Professional Bowls Corporation Ltd. 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 statutory financial statements.

Cheney & Co

310 Wellingborough Road

Northampton

NN1 4EP

11th February 2026

| The Professional Bowls Corporation Ltd (Registered number: 12297213) |

Income Statement

for the year ended 31st May 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 42 |  | 1,100 |  |

Cost of sales | 484 |  | 9 |  |

GROSS (LOSS)/PROFIT | (442 | ) | 1,091 |  |

Administrative expenses | 11,152 |  | 10,209 |  |

OPERATING LOSS and |

LOSS BEFORE TAXATION | (11,594 | ) | (9,118 | ) |

Tax on loss | - |  | (6,000 | ) |

LOSS FOR THE FINANCIAL YEAR | (11,594 | ) | (3,118 | ) |

| The Professional Bowls Corporation Ltd (Registered number: 12297213) |

Balance Sheet

31st May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 6 | 50,204 |  | 50,204 |  |

Tangible assets | 7 | 7,811 |  | 9,525 |  |

58,015 |  | 59,729 |  |

CURRENT ASSETS

Debtors | 8 | 6,298 |  | 6,508 |  |

Cash at bank | 120 |  | 2,555 |  |

6,418 |  | 9,063 |  |

CREDITORS

Amounts falling due within one year | 9 | 27,084 |  | 19,849 |  |

NET CURRENT LIABILITIES | (20,666 | ) | (10,786 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 37,349 |  | 48,943 |  |

CREDITORS

Amounts falling due after more than one year | 10 | 43,974 |  | 43,974 |  |

NET (LIABILITIES)/ASSETS | (6,625 | ) | 4,969 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 50,000 |  | 50,000 |  |

Retained earnings | (56,625 | ) | (45,031 | ) |

SHAREHOLDERS' FUNDS | (6,625 | ) | 4,969 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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 profit or loss 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 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 11th February 2026 and were signed on its behalf by:

M Courtney - Director

| The Professional Bowls Corporation Ltd (Registered number: 12297213) |

Notes to the Financial Statements

for the year ended 31st May 2025

1. | STATUTORY INFORMATION

| The Professional Bowls Corporation Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

| The principal activity of the company in the year under review was that of the promotion of bowling activities.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Turnover

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Website | - | 20% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4. | EMPLOYEES AND DIRECTORS

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

| The Professional Bowls Corporation Ltd (Registered number: 12297213) |

Notes to the Financial Statements - continued

for the year ended 31st May 2025

5. | OPERATING LOSS

| The operating loss is stated after charging:

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 1,714 |  | 2,091 |  |

6. | INTANGIBLE FIXED ASSETS

| Other |  | WSB |  | Bowls Fit |

| Trademarks |  | Trademark |  | Trademark |  | Totals

£ | £ | £ | £ |

| COST

| At 1st June 2024

| and 31st May 2025 | 30,487 |  | 9,960 |  | 9,757 |  | 50,204 |  |

| NET BOOK VALUE

| At 31st May 2025 | 30,487 |  | 9,960 |  | 9,757 |  | 50,204 |  |

| At 31st May 2024 | 30,487 |  | 9,960 |  | 9,757 |  | 50,204 |  |

7. | TANGIBLE FIXED ASSETS

| Website

£ |

| COST

| At 1st June 2024

| and 31st May 2025 | 14,166 |  |

| DEPRECIATION

| At 1st June 2024 | 4,641 |  |

| Charge for year | 1,714 |  |

| At 31st May 2025 | 6,355 |  |

| NET BOOK VALUE

| At 31st May 2025 | 7,811 |  |

| At 31st May 2024 | 9,525 |  |

| The Director is of the opinion that the fixed assets do not need to be depreciated for the year ended 31st May 2025.

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

2025 | 2024 |

£ | £ |

| Other debtors | 6,298 |  | 6,508 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 27,084 |  | 19,849 |  |

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

2025 | 2024 |

£ | £ |

| Loans due after one year | 43,974 |  | 43,974 |  |

| The Professional Bowls Corporation Ltd (Registered number: 12297213) |

Notes to the Financial Statements - continued

for the year ended 31st May 2025

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 50,000 | Ordinary shares | £1 | 50,000 |  | 50,000 |  |

12. | CONTINGENT LIABILITIES

| There were no contingent liabilities as at 31st May 2025 or 31st May 2024.

13. | CAPITAL COMMITMENTS

| There were no capital commitments as at 31st May 2025 or 31st May 2024.