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 10768934 Mr Antony Barker Mr Kevin Wynn Mrs Sylvia Chamberlain Mr David Chamberlain Mr Steven Dark Nigel Stronach Mrs Averil Craddock Mr Peter Iles Mrs Averil Craddock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10768934 2024-12-31 10768934 2025-12-31 10768934 2025-01-01 2025-12-31 10768934 frs-core:CurrentFinancialInstruments 2025-12-31 10768934 frs-core:ComputerEquipment 2025-12-31 10768934 frs-core:ComputerEquipment 2025-01-01 2025-12-31 10768934 frs-core:ComputerEquipment 2024-12-31 10768934 frs-core:FurnitureFittings 2025-12-31 10768934 frs-core:FurnitureFittings 2025-01-01 2025-12-31 10768934 frs-core:FurnitureFittings 2024-12-31 10768934 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 10768934 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 10768934 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 10768934 frs-core:PlantMachinery 2025-12-31 10768934 frs-core:PlantMachinery 2025-01-01 2025-12-31 10768934 frs-core:PlantMachinery 2024-12-31 10768934 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10768934 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 10768934 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10768934 frs-bus:SmallEntities 2025-01-01 2025-12-31 10768934 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10768934 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10768934 frs-bus:Director1 2025-01-01 2025-12-31 10768934 frs-bus:Director2 2025-01-01 2025-12-31 10768934 frs-bus:Director3 2025-01-01 2025-12-31 10768934 frs-bus:Director4 2025-01-01 2025-12-31 10768934 frs-bus:Director5 2025-01-01 2025-12-31 10768934 frs-bus:Director6 2025-01-01 2025-12-31 10768934 frs-bus:Director7 2025-01-01 2025-12-31 10768934 frs-bus:Director8 2025-01-01 2025-12-31 10768934 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 10768934 frs-countries:EnglandWales 2025-01-01 2025-12-31 10768934 2023-12-31 10768934 2024-12-31 10768934 2024-01-01 2024-12-31 10768934 frs-core:CurrentFinancialInstruments 2024-12-31 10768934 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10768934
The Cotswold Bowls Club Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Original Accountancy Limited
The Cotswold Bowls Club Limited
Contents
Contents

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

Page 1
The Cotswold Bowls Club Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10768934

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,073,471 |  | 2,031,329
|  |  | 2,073,471 |  | 2,031,329
CURRENT ASSETS
Stocks | 5 | 2,709 |  | 4,398 |
Debtors | 6 | 2,936 |  | 654 |
Cash at bank and in hand |  | 123,692 |  | 149,563 |
|  | 129,337 |  | 154,615 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,954 ) |  | (3,835 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 127,383 |  | 150,780
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,200,854 |  | 2,182,109
NET ASSETS |  |  | 2,200,854 |  | 2,182,109
Income and Expenditure Account |  |  | 2,200,854 |  | 2,182,109
MEMBERS' FUNDS |  |  | 2,200,854 |  | 2,182,109

Page 1
Page 2
The Cotswold Bowls 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

Mrs Sylvia Chamberlain Director
2nd May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
The Cotswold Bowls Club Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
The Cotswold Bowls Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 10768934 . The registered office is Cotswold Bowls Club, Golden Jubilee Way, Stroud, Gloucestershire, GL5 3HQ.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 | No depreciation
Plant & Machinery | 15% Reducing balance
Fixtures & Fittings | 15% Reducing balance
Computer Equipment | 15% Reducing balance

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. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the Income and Expenditure Account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 3)
7 3
Page 3
Page 4
The Cotswold Bowls Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 2,000,000 | 10,433 | 77,965 | 1,573 | 2,089,971
Additions | - | 55,109 | - | - | 55,109
As at 31 December 2025 | 2,000,000 | 65,542 | 77,965 | 1,573 | 2,145,080
Depreciation
As at 1 January 2025 | - | 4,627 | 52,898 | 1,117 | 58,642
Provided during the period | - | 9,138 | 3,760 | 69 | 12,967
As at 31 December 2025 | - | 13,765 | 56,658 | 1,186 | 71,609
Net Book Value
As at 31 December 2025 | 2,000,000 | 51,777 | 21,307 | 387 | 2,073,471
As at 1 January 2025 | 2,000,000 | 5,806 | 25,067 | 456 | 2,031,329

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 2,709 |  | 4,398

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 654
Other debtors | 2,936 |  | -
| 2,936 |  | 654

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 672 |  | -
Other creditors | 133 |  | 2,919
Taxation and social security | 1,149 |  | 916
| 1,954 |  | 3,835

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