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Registration number: 02333942

Louth and District Indoor Bowling Club Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Louth and District Indoor Bowling Club Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Louth and District Indoor Bowling Club Limited

Company Information

Directors | G R Willoughby A N Watson D Blow C Hanslip R I Hopkinson R J Stanley C Hanslip

Registered office | Birch Road Louth Lincolnshire LN11 8DU

Louth and District Indoor Bowling Club Limited

(Registration number: 02333942)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 142,055 | 137,988
Current assets |  |  |
Stocks | 5 | 5,701 | 4,133
Debtors | 6 | 5,654 | 6,088
Cash at bank and in hand |  | 176,187 | 189,394
|  | 187,542 | 199,615
Creditors: Amounts falling due within one year | 7 | (38,167) | (34,648)
Net current assets |  | 149,375 | 164,967
Net assets |  | 291,430 | 302,955
Capital and reserves |  |  |
Called up share capital | 8 | 3,430 | 3,420
Retained earnings |  | 288,000 | 299,535
Shareholders' funds |  | 291,430 | 302,955

For the financial 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 accounts for the year in question in accordance with section 476; and
• | The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 March 2026 and signed on its behalf by:

......................................... D Blow Director

Louth and District Indoor Bowling Club Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital incorporated in England and Wales and the company registration number is 02333942.

The address of its registered office is:
Birch Road
Louth
Lincolnshire
LN11 8DU

These financial statements were authorised for issue by the Board on 26 March 2026.

These financial statements cover the individual entity, Louth and District Indoor Bowling Club Limited.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in sterling which is the functional currency of the company and have been rounded to the nearest pound.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Leasehold property | 2% and 10% per annum on cost
Furnishings and equipment | 20% on net book value, 20% & 10% per annum on cost

Louth and District Indoor Bowling Club Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 14 (2024 - 13).

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2025 | 316,070 | 148,093 | 464,163
Additions | 18,750 | 1,875 | 20,625
Disposals | - | (76,158) | (76,158)
At 31 December 2025 | 334,820 | 73,810 | 408,630
Depreciation
At 1 January 2025 | 207,957 | 118,218 | 326,175
Charge for the year | 6,321 | 8,480 | 14,801
Eliminated on disposal | - | (74,401) | (74,401)
At 31 December 2025 | 214,278 | 52,297 | 266,575
Carrying amount
At 31 December 2025 | 120,542 | 21,513 | 142,055
At 31 December 2024 | 108,113 | 29,875 | 137,988

Louth and District Indoor Bowling Club Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 5,701 | 4,133

6 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 5,654 | 5,388
Other debtors | - | 700
| 5,654 | 6,088

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 3,414 | 2,047
Taxation and social security | 2,889 | 1,985
Accruals and deferred income | 31,864 | 30,616
| 38,167 | 34,648

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 3,430 | 3,430 | 3,420 | 3,420