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Registration number: 01338756

The Falaise Bowls Association Limited
(A company limited by guarantee)
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 30 April 2026

The Falaise Bowls Association Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 6
Accountants' Report | 7

The Falaise Bowls Association Limited

Company Information

Directors | K Cheetham S S Jeapes M Moor

Registered office | The Indoor Bowls Centre Falaise Road Hastings East Sussex TN34 1EU

Accountants | Manningtons Chartered AccountantsVictoria House The Moor Hawkhurst Kent TN18 4NR

The Falaise Bowls Association Limited

(Registration number: 01338756)
Balance Sheet as at 30 April 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 8,036 | 18,675
Current assets |  |  |
Stocks | 5 | 1,988 | 1,153
Debtors | 6 | 4,797 | 5,198
Cash at bank and in hand |  | 132,666 | 113,188
|  | 139,451 | 119,539
Creditors: Amounts falling due within one year | 7 | (2,940) | (2,370)
Net current assets |  | 136,511 | 117,169
Net assets |  | 144,547 | 135,844
Reserves |  |  |
Retained earnings |  | 144,547 | 135,844
Surplus |  | 144,547 | 135,844

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 June 2026 and signed on its behalf by:

......................................... K Cheetham Director

The Falaise Bowls Association Limited

Notes to the Financial Statements for the Year Ended 30 April 2026

1 | General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
The Indoor Bowls Centre
Falaise Road
Hastings
East Sussex
TN34 1EU

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

The Falaise Bowls Association Limited

Notes to the Financial Statements for the Year Ended 30 April 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Short leasehold improvements | 7 and 10 years straight line
Furniture, fittings and equipment | 6 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 5).

The Falaise Bowls Association Limited

Notes to the Financial Statements for the Year Ended 30 April 2026

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 May 2025 | 387,876 | 165,813 | 553,689
At 30 April 2026 | 387,876 | 165,813 | 553,689
Depreciation
At 1 May 2025 | 370,929 | 164,085 | 535,014
Charge for the year | 10,150 | 489 | 10,639
At 30 April 2026 | 381,079 | 164,574 | 545,653
Carrying amount
At 30 April 2026 | 6,797 | 1,239 | 8,036
At 30 April 2025 | 16,947 | 1,728 | 18,675

Included within the net book value of land and buildings above is £6,797 (2025 - £16,948) in respect of short leasehold land and buildings.

5 | Stocks

| 2026 £ | 2025 £
Other inventories | 1,988 | 1,153

The Falaise Bowls Association Limited

Notes to the Financial Statements for the Year Ended 30 April 2026

6 | Debtors

| 2026 £ | 2025 £
Prepayments | 4,797 | 5,197
Other debtors | - | 1
| 4,797 | 5,198

7 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Accruals and deferred income | 2,940 | 2,370

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
The Falaise Bowls Association Limited
for the Year Ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Falaise Bowls Association Limited for the year ended 30 April 2026 as set out on pages 2 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of The Falaise Bowls Association Limited, as a body, in accordance with the terms of our engagement letter dated 7 August 2018. Our work has been undertaken solely to prepare for your approval the accounts of The Falaise Bowls Association Limited and state those matters that we have agreed to state to the Board of Directors of The Falaise Bowls Association Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Falaise Bowls Association Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that The Falaise Bowls Association Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of The Falaise Bowls Association Limited. You consider that The Falaise Bowls Association Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Falaise Bowls Association Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Manningtons
Chartered Accountants
Victoria House
The Moor
Hawkhurst
Kent
TN18 4NR

30 June 2026