Vines Park (Droitwich) Bowling Club Limited

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

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

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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.

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

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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)

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

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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.

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