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Company registration number:
12370023
Peninsula Bowls Club Ltd
Company limited by guarantee
Unaudited Filleted Financial Statements for the year ended
31 December 2025
Peninsula Bowls Club Ltd
Statement of Financial Position
31 December 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 5,630 |  | 7,507 |
Current assets |  |  |  |  |
Stocks |  | 4,241 |  | 1,508 |
Debtors | 6 | 308 |  | 308 |
Cash at bank and in hand |  | 23,926 |  | 23,005 |
|  | 28,475 |  | 24,821 |
Creditors: amounts falling due within one year | 7 | (504 | ) | (504 | )
Net current assets |  | 27,971 |  | 24,317 |
Total assets less current liabilities |  | 33,601 |  | 31,824 |
Capital and reserves |  |  |  |  |
Revaluation reserve |  | 5,743 |  | 5,743 |
Profit and loss account |  | 27,858 |  | 26,081 |
Members funds |  | 33,601 |  | 31,824 |

For the year ending
31 December 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
6 March 2026
, and are signed on behalf of the board by:

David Moore
Director

Company registration number:
12370023
Peninsula Bowls Club Ltd
Notes to the Financial Statements
Year ended
31 December 2025

## 1 General information

The company is a private company limited by guarantee and is registered in England and Wales. The address of the registered office is
Bells Lane
,
Hoo
,
Rochester
,
Kent
,
ME3 9JD
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery | 25% reducing balance

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

## Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

## 4 Average number of employees

The average number of persons employed by the company during the year was
5
(2024:
5
).

## 5 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 January 2025 and 31 December 2025 | 13,345 |
Depreciation |  |
At 1 January 2025 | 5,838 |
Charge | 1,877 |
At 31 December 2025 | 7,715 |
Carrying amount |  |
At 31 December 2025 | 5,630 |
At 31 December 2024 | 7,507 |

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 308 |  | 308 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 504 |  | 504 |