Company registration number 00706014 (England and Wales)
BUSH HILL PARK BOWLS TENNIS & SOCIAL CLUB
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BUSH HILL PARK BOWLS TENNIS & SOCIAL CLUB
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
BUSH HILL PARK BOWLS TENNIS & SOCIAL CLUB
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
586,343
578,391
Current assets
Stocks
6,500
5,500
Debtors
4
12,278
12,697
Cash at bank and in hand
658,075
686,333
676,853
704,530
Creditors: amounts falling due within one year
5
(55,780)
(50,150)
Net current assets
621,073
654,380
Total assets less current liabilities
1,207,416
1,232,771
Creditors: amounts falling due after more than one year
6
(14,260)
(18,148)
Net assets
1,193,156
1,214,623
Reserves
Income and expenditure account
1,193,156
1,214,623
Members' funds
1,193,156
1,214,623

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 7 June 2026 and are signed on its behalf by:
M Catchpole
Director
Company registration number 00706014 (England and Wales)
BUSH HILL PARK BOWLS TENNIS & SOCIAL CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Bush Hill Park Bowls Tennis & Social Club is a private company limited by guarantee incorporated in England and Wales. The registered office is The Club House, Abbey Road, Bush Hill Park, Enfield, Middlesex, EN1 2QP.

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
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

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:

Land and buildings Freehold
1% on cost
Plant and machinery
20% on cost
Fixtures, fittings & equipment
20% on cost

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).

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

BUSH HILL PARK BOWLS TENNIS & SOCIAL CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Cash and cash equivalents

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

In accordance with the transitional exemption in section 35 of FRS 102, Bush Hill Park Bowls Tennis & Social Club has elected to retain its accounting policies for reported assets, liabilities and equity before the date of transition to FRS 102.

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.

1.8
Taxation

The company is exempt from corporation tax, it being a company not carrying on a business for the purposes of making a profit.

Any trading activities with non members in the year are below the threshold limit as set out by HM Revenue & Customs.

1.9
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.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

BUSH HILL PARK BOWLS TENNIS & SOCIAL CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

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

2025
2024
Number
Number
Total
1
2
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
553,580
317,447
871,027
Additions
26,010
2,806
28,816
At 31 December 2025
579,590
320,253
899,843
Depreciation and impairment
At 1 January 2025
14,187
278,449
292,636
Depreciation charged in the year
5,796
15,068
20,864
At 31 December 2025
19,983
293,517
313,500
Carrying amount
At 31 December 2025
559,607
26,736
586,343
At 31 December 2024
539,393
38,998
578,391
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
5,260
3,191
Other debtors
7,018
9,506
12,278
12,697
BUSH HILL PARK BOWLS TENNIS & SOCIAL CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
3,889
3,889
Trade creditors
4,640
4,713
Taxation and social security
(2)
(2)
Other creditors
47,253
41,550
55,780
50,150
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
14,260
18,148
7
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.

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