Acorah Software Products - Accounts Production 19.3.600 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 10838128 T A Hancock A Hopkins R C Jones B Leaver C J Spriggs iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10838128 2025-03-31 10838128 2026-03-31 10838128 2025-04-01 2026-03-31 10838128 frs-core:CurrentFinancialInstruments 2026-03-31 10838128 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10838128 frs-core:PlantMachinery 2026-03-31 10838128 frs-core:PlantMachinery 2025-04-01 2026-03-31 10838128 frs-core:PlantMachinery 2025-03-31 10838128 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10838128 frs-bus:CompanyLimitedByGuarantee 2025-04-01 2026-03-31 10838128 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10838128 frs-bus:SmallEntities 2025-04-01 2026-03-31 10838128 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10838128 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10838128 frs-bus:Director1 2025-04-01 2026-03-31 10838128 frs-bus:Director2 2025-04-01 2026-03-31 10838128 frs-bus:Director3 2025-04-01 2026-03-31 10838128 frs-bus:Director4 2025-04-01 2026-03-31 10838128 frs-bus:Director5 2025-04-01 2026-03-31 10838128 frs-countries:EnglandWales 2025-04-01 2026-03-31 10838128 2024-03-31 10838128 2025-03-31 10838128 2024-04-01 2025-03-31 10838128 frs-core:CurrentFinancialInstruments 2025-03-31 10838128 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 10838128
BowlsWales
Unaudited Financial Statements
For The Year Ended 31 March 2026
Arthur Gait & Company Limited
Chartered Certified Accountants
18 Gold Tops
Newport
South Wales
NP20 5WJ
BowlsWales
Contents
Contents

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

Page 1
BowlsWales
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 10838128

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 524 |  | 1,091
|  |  | 524 |  | 1,091
CURRENT ASSETS
Debtors | 5 | 16,316 |  | 204 |
Cash at bank and in hand |  | 49,746 |  | 83,594 |
|  | 66,062 |  | 83,798 |
Creditors: Amounts Falling Due Within One Year | 6 | (13,628 ) |  | (32,666 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 52,434 |  | 51,132
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 52,958 |  | 52,223
NET ASSETS |  |  | 52,958 |  | 52,223
Income and Expenditure Account |  |  | 52,958 |  | 52,223
MEMBERS' FUNDS |  |  | 52,958 |  | 52,223

For the year ending 31 March 2026 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 C Jones Director
31/07/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
BowlsWales
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
BowlsWales is a private company, limited by guarantee, incorporated in England & Wales, registered number 10838128 . The registered office is Sport Wales National Centre, Sophia Gardens, Cardiff, CF11 9SW.
The presentation currency of the financial statements is the Pound Sterling (£).
Monetary amounts in these financial statements are rounded to the nearest £.
The company is a public benefit entity.
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. Going Concern Disclosure
The company has adequate resources to continue in operational existence for the foreseeable future. As there are
no uncertainties about its ability to continue as a going concern, the directors continue to adopt the going concern
basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes.
Turnover comprises grants and sundry income.
Income is recognised to the extent that it is probable that the economic benefits will flow to the company and the
income can be reliably measured. Income is measured as the fair value of the consideration received or
receivable, excluding discounts, rebates, value added tax and other sales taxes.
The following criteria must also be met before income is recognised:
Grants are not recognised in the Income Statement until there is reasonable assurance that the company will
comply with the conditions attaching to them and the grants will be received. Grants are measured at the fair
value of the asset received or receivable.
Grants that do not impose specified future performance-related conditions on the company are recognised in
income when the grant proceeds are received or receivable. Grants that imposes specified future
performance-related conditions on the company are recognised in income only when the performance-related
conditions are met. Grants received before the revenue recognition criteria are satisfied are recognised as a
liability.
Where a grant becomes repayable it is recognised as a liability when the repayment meets the definition of a
liability.
Any grant aid in kind is not included in turnover.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life:
Computer equipment - 33% on cost

Plant & Machinery etc | 20% Straight Line
Computer Equipment | 20% Straight Line

Page 2
Page 3
BowlsWales
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Financial Instruments
The company only enters into basic financial instruments, transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.
Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an 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.
Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment.
Cash and cash equivalents comprise cash at bank and in hand.
Trade and other creditors are initially recognised at the transaction price and are thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.
2.6. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the
balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at
the date of transaction. Exchange differences are taken into account in arriving at the operating result.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Plant & Machinery etc
--- | ---
| £
Cost
As at 1 April 2025 | 1,700
As at 31 March 2026 | 1,700

...CONTINUED
Page 3
Page 4
BowlsWales
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025 | 609
Provided during the period | 567
As at 31 March 2026 | 1,176
Net Book Value
As at 31 March 2026 | 524
As at 1 April 2025 | 1,091

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 16,316 |  | 204

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 13,364 |  | 32,416
Taxation and social security | 264 |  | 250
| 13,628 |  | 32,666

Other creditors includes income received from Sport Wales deferred to the following financial year as follows:

| 2026 |  | 2025
| £ |  | £
Deferred income brought forward | 31,578 |  | -
Amounts received during the year | 189,475 |  | 195,691
Amounts released to the Income and Expenditure Account during the year | (209,053) |  | (164,113)
Deferred income carried forward | 12,000 |  | 31,578

7. 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