Company Registration No. SC113528 (Scotland)
STIRLING INDOOR BOWLING CLUB LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
THE A9 PARTNERSHIP LIMITED
Chartered Accountants
Abercorn School
Newton
West Lothian
EH52 6PZ
STIRLING INDOOR BOWLING CLUB LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
STIRLING INDOOR BOWLING CLUB LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
3,592
4,367
Current assets
Stocks
5,434
6,712
Debtors
5
1,632
1,361
Cash at bank and in hand
27,363
30,314
34,429
38,387
Creditors: amounts falling due within one year
6
(14,140)
(11,718)
Net current assets
20,289
26,669
Total assets less current liabilities
23,881
31,036
Creditors: amounts falling due after more than one year
7
(13,401)
(24,267)
Net assets
10,480
6,769
Reserves
Income and expenditure account
10,480
6,769

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered 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 30 March 2026 and are signed on its behalf by:
Director
Company Registration No. SC113528
STIRLING INDOOR BOWLING CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Stirling Indoor Bowling Club Limited is a private company limited by guarantee incorporated in Scotland. The registered office is Forth Street, Stirling, FK8 1UE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue recognition

Turnover is recognised at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and valued 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 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.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Tenants Improvements
10% reducing balance
Lease Land Tax
5% straight line
Furniture & Equipment
20% reducing balance
Computer Equipment
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

STIRLING INDOOR BOWLING CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Stocks

Stocks are stated 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 stock to its present location and condition.

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ 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.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of 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 deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

STIRLING INDOOR BOWLING CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
5
4
Tangible fixed assets
Tenants Improvements
Lease Land Tax
Furniture & Equipment
Computer Equipment
Total
£
£
£
£
£
Cost
At 1 January 2025 and 31 December 2025
4,777
4,467
103,846
872
113,962
Depreciation and impairment
At 1 January 2025
3,787
3,349
101,588
872
109,596
Depreciation charged in the year
99
223
452
-
0
774
At 31 December 2025
3,886
3,572
102,040
872
110,370
Carrying amount
At 31 December 2025
891
895
1,806
-
0
3,592
At 31 December 2024
990
1,119
2,258
-
0
4,367
STIRLING INDOOR BOWLING CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,632
1,361
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
8,984
8,824
Taxation and social security
1,258
266
Other creditors
3,898
2,628
14,140
11,718
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Trade creditors
13,401
24,267
8
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

2025-12-31 2025-01-01 false false false 30 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr D B Stille Mrs D Cheyne Mr R R Johnstone Mrs J E Mr J Wray Mr G C Hinks Mr F Mathieson SC113528 2025-01-01 2025-12-31 SC113528 2025-12-31 SC113528 2024-12-31 SC113528 core:LandBuildings core:OwnedOrFreeholdAssets 2025-12-31 SC113528 core:LeasedAssetsHeldAsLessee 2025-12-31 SC113528 core:FurnitureFittings 2025-12-31 SC113528 core:ComputerEquipment 2025-12-31 SC113528 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 SC113528 core:LandBuildings 2024-12-31 SC113528 core:FurnitureFittings 2024-12-31 SC113528 core:ComputerEquipment 2024-12-31 SC113528 core:CurrentFinancialInstruments 2025-12-31 SC113528 core:CurrentFinancialInstruments 2024-12-31 SC113528 core:Non-currentFinancialInstruments 2025-12-31 SC113528 core:Non-currentFinancialInstruments 2024-12-31 SC113528 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC113528 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC113528 bus:CompanySecretary1 2025-01-01 2025-12-31 SC113528 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC113528 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 SC113528 core:FurnitureFittings 2025-01-01 2025-12-31 SC113528 core:ComputerEquipment 2025-01-01 2025-12-31 SC113528 2024-01-01 2024-12-31 SC113528 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 SC113528 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-12-31 SC113528 core:FurnitureFittings 2024-12-31 SC113528 core:ComputerEquipment 2024-12-31 SC113528 2024-12-31 SC113528 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-12-31 SC113528 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 SC113528 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 SC113528 bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 SC113528 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC113528 bus:FRS102 2025-01-01 2025-12-31 SC113528 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC113528 bus:Director1 2025-01-01 2025-12-31 SC113528 bus:Director2 2025-01-01 2025-12-31 SC113528 bus:Director3 2025-01-01 2025-12-31 SC113528 bus:Director4 2025-01-01 2025-12-31 SC113528 bus:Director5 2025-01-01 2025-12-31 SC113528 bus:Director6 2025-01-01 2025-12-31 SC113528 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP