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Registered number: 01825683
Vines Park (Droitwich) Bowling Club Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Vines Park (Droitwich) Bowling Club Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Vines Park (Droitwich) Bowling Club Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 01825683

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,874 |  | 3,469
|  |  | 2,874 |  | 3,469
CURRENT ASSETS
Stocks | 5 | 1,500 |  | 4,160 |
Debtors | 6 | 509 |  | 503 |
Cash at bank and in hand |  | 13,653 |  | 14,924 |
|  | 15,662 |  | 19,587 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,110 ) |  | (4,480 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,552 |  | 15,107
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 16,426 |  | 18,576
NET ASSETS |  |  | 16,426 |  | 18,576
RESERVES
Capital redemption reserve |  |  | 560 |  | 560
Other reserves |  |  | 11,240 |  | 11,240
Income and Expenditure Account |  |  | 4,626 |  | 6,776
MEMBERS' FUNDS |  |  | 16,426 |  | 18,576

Page 1
Page 2
Vines Park (Droitwich) Bowling Club Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

R Banks Director
13/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Vines Park (Droitwich) Bowling Club Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Vines Park (Droitwich) Bowling Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 01825683 . The registered office is The Saltway, Droitwich, Worcestershire, WR9 8LB.
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.
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:

Leasehold | Over the period of the lease
Fixtures & Fittings | 25% p.a. reducing balance basis

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. 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 payments discounted at a market rate of interest. Financial liabilities classified as
...CONTINUED
Page 3
Page 4
Vines Park (Droitwich) Bowling Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.5. Financial Instruments - continued
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. Amounts 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 October 2024 | 50,225 | 43,807 | 94,032
Additions | - | 556 | 556
As at 30 September 2025 | 50,225 | 44,363 | 94,588
Depreciation
As at 1 October 2024 | 47,407 | 43,156 | 90,563
Provided during the period | 850 | 301 | 1,151
As at 30 September 2025 | 48,257 | 43,457 | 91,714
Net Book Value
As at 30 September 2025 | 1,968 | 906 | 2,874
As at 1 October 2024 | 2,818 | 651 | 3,469

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 1,500 |  | 4,160

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 509 |  | 503

Page 4
Page 5
Vines Park (Droitwich) Bowling Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 1 |  | 1
Accruals and deferred income | 2,109 |  | 4,479
| 2,110 |  | 4,480

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 5