West Mersea Bowls Club Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00898687

West Mersea Bowls Club Limited

Filleted Unaudited Financial Statements

For the Year Ended

30 April 2026

West Mersea Bowls Club Limited

Statement of Financial Position

30 April 2026

	2026		2025
Note	£	£	£

Fixed Assets

Tangible assets	4		27,915	27,966

Current Assets

Cash at bank and in hand	36,785		33,603

Creditors: amounts falling due within one year	5	2,715		2,656
		---------		---------
Net Current Assets			34,070	30,947
			---------	---------
Total Assets Less Current Liabilities			61,985	58,913
			---------	---------
Net Assets			61,985	58,913
			---------	---------

Capital and Reserves

Called up share capital	20,000	20,000
Other reserves	4,500	4,500
Profit and loss account	37,485	34,413
	---------	---------
Shareholders Funds	61,985	58,913
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30th 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

West Mersea Bowls Club Limited

Statement of Financial Position (continued)

30 April 2026

These financial statements were approved by the board of directors and authorised for issue on 25 August 2026 , and are signed on behalf of the board by:

D.J.W. Lord
Director

Company registration number: 00898687

West Mersea Bowls Club Limited

Notes to the Financial Statements

Year Ended 30th April 2026

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 19 The Coverts, West Mersea, Colchester, Essex, CO5 8AW.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis.

Revenue Recognition

Turnover is the total amount receivable by the company for rent.

Income Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Indoor Green	-	20% reducing balance
Fixtures, fittings & equipment	-	20% reducing balance

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial Instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Tangible Assets

	Freehold Property	Outdoor Green	Indoor Green	Fixtures, fittings & equipment	Total
	£	£	£	£	£
Cost
At 1st May 2025 and 30th April 2026	21,621	6,292	13,513	44,690	86,116
	---------	-------	---------	---------	---------
Depreciation
At 1st May 2025	–	–	13,504	44,646	58,150
Charge for the year	–	–	8	43	51
	---------	-------	---------	---------	---------
At 30th April 2026	–	–	13,512	44,689	58,201
	---------	-------	---------	---------	---------
Carrying amount
At 30th April 2026	21,621	6,292	1	1	27,915
	---------	-------	---------	---------	---------
At 30th April 2025	21,621	6,292	9	44	27,966
	---------	-------	---------	---------	---------

5. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	1,905	1,876
Other creditors	810	780
	-------	-------
	2,715	2,656
	-------	-------