Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02295965 Gerald Pask Sandra Plummer Robert Garnham Samuel McCaig Keith White Robert Garnham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02295965 2024-12-31 02295965 2025-12-31 02295965 2025-01-01 2025-12-31 02295965 frs-core:CurrentFinancialInstruments 2025-12-31 02295965 frs-core:ComputerEquipment 2025-12-31 02295965 frs-core:ComputerEquipment 2025-01-01 2025-12-31 02295965 frs-core:ComputerEquipment 2024-12-31 02295965 frs-core:FurnitureFittings 2025-12-31 02295965 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02295965 frs-core:FurnitureFittings 2024-12-31 02295965 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 02295965 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 02295965 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 02295965 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 02295965 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02295965 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 02295965 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02295965 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 02295965 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02295965 frs-bus:SmallEntities 2025-01-01 2025-12-31 02295965 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02295965 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02295965 frs-bus:Director1 2025-01-01 2025-12-31 02295965 frs-bus:Director2 2025-01-01 2025-12-31 02295965 frs-bus:Director3 2025-01-01 2025-12-31 02295965 frs-bus:Director4 2025-01-01 2025-12-31 02295965 frs-bus:Director5 2025-01-01 2025-12-31 02295965 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 02295965 frs-countries:EnglandWales 2025-01-01 2025-12-31 02295965 2023-12-31 02295965 2024-12-31 02295965 2024-01-01 2024-12-31 02295965 frs-core:CurrentFinancialInstruments 2024-12-31 02295965 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 02295965
Sleaford and District Indoor Bowling Club Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Rupert King & Company Limited
Stanton House
31 Westgate
Grantham
Lincolnshire
NG31 6LX
Sleaford and District Indoor Bowling Club Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Sleaford and District Indoor Bowling Club Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 02295965

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 236,886 |  | 237,742
|  |  | 236,886 |  | 237,742
CURRENT ASSETS
Stocks | 5 | 3,264 |  | 3,569 |
Debtors | 6 | 3,492 |  | 2,760 |
Cash at bank and in hand |  | 35,231 |  | 17,783 |
|  | 41,987 |  | 24,112 |
Creditors: Amounts Falling Due Within One Year | 7 | (7,202 ) |  | (8,283 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 34,785 |  | 15,829
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 271,671 |  | 253,571
NET ASSETS |  |  | 271,671 |  | 253,571
Income and Expenditure Account |  |  | 271,671 |  | 253,571
MEMBERS' FUNDS |  |  | 271,671 |  | 253,571

Page 1
Page 2
Sleaford and District Indoor Bowling Club Limited
Balance Sheet (continued)
As At 31 December 2025
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board

Robert Garnham Director
05/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Sleaford and District Indoor Bowling Club Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Sleaford and District Indoor Bowling Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 02295965 . The registered office is East Banks, Sleaford, Lincolnshire, NG34 7ET.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | not provided
Leasehold | over the lifetime of the lease
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balace

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
A Community Amateur Sports Club, which is registered with HMRC, incurs no liability to tax on income, gains and profits from its principal activity. It is also eligible for gift aid repayments and business rates relief.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 412,413 | 20,000 | 83,013 | 1,480 | 516,906
Additions | - | - | 1,260 | - | 1,260
As at 31 December 2025 | 412,413 | 20,000 | 84,273 | 1,480 | 518,166
Depreciation
As at 1 January 2025 | 188,366 | 12,141 | 77,441 | 1,216 | 279,164
Provided during the period | - | 341 | 1,709 | 66 | 2,116
As at 31 December 2025 | 188,366 | 12,482 | 79,150 | 1,282 | 281,280

...CONTINUED
Page 3
Page 4
Sleaford and District Indoor Bowling Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 224,047 | 7,518 | 5,123 | 198 | 236,886
As at 1 January 2025 | 224,047 | 7,859 | 5,572 | 264 | 237,742

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bar stocks & other goods | 3,264 |  | 3,569

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,492 |  | 2,760

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 6,374 |  | 8,071
Taxation and social security | 828 |  | 212
| 7,202 |  | 8,283

8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 4