ARGYLL GARDENS BOWLING CLUBS TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEM8ER 2023
HILLOSBORNE
CHAkT£4ED ACCOUNTANTS & BUSINESS ADVISERS

Aryyll Gardens Bowling Clubs Trust
INDEX TO THE FINANCIAL STATEMENTS
Page
Legal and Administrative Infomiati)n
Execulwe Ccxnmitlee's Annual Report
Statement of Ex￿ul￿e Committee s Respx)nsibilities
IndependerTt Examine¢s Report
statemeni of Financkal ActNities
Balance Sheet
Notes to the Account$
8- 11

ARGYLL GARDENS BOWLING CLUBS TRusr
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023
Legal and Adminlstrative Infomiaknon
EXECUTIVE COMMITTEE..
Chairman
C Greaves
Other Members
R Buck
J Crowe
K Rees
J Roberts (Appointed on 26 November 20221
C Graham (Appointed on 26 Ngvember 20221
HONORARY OFFICERS:
Treasurer
R euck
SeGretsry
C Graha
CONSULTANT:
Ex officio
S Hill
P Harding
PRINCIPAL OFFICE..
5 Faversham
50 Westcliff Road
Bournemouth
BH4 8BB
CHARifY NUMBER:
T￿9755
ACCOUNTANT AND
INDEPENDENT EXAMINEK.
Hill Osborne
Tower House
ParkstDne Road
Dorset
BH152JH
Page 1

ARGYLL GARDENS BOWLING CLUBS TRUST
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023
The trustees present Iheii re[￿rt and accounts of the chanty for the yeai ended 30 September 2023.
The accounts have beèn prepared in accordance with the accounting pOI￿leS set out in note 1 to the
accounts and comply with the charity's ¢onslitulTcn. the Clarities Act 2511 aid 'Accounling and Reporting
by Charities.. Statement ol Recommended Practice applicable lo charities preparing their accounts in
accordaice with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021
leffectwe 1 January 20191"
Objèetives and Activities
The objects ol the charity are lo wovide for the inhabitants of Boutnemouth and the neighbourhood, in the
interests of soaal welfare, bowls f3olities for recreation and leisure bme {)￿up8t10n. for the purposes ol
relaxation and with the objects ol improving the life ol said inhabrtants.
The Irb'stees havè paid due regard to guidance tssued by the Charity Commission in deciding what activities
+he cPJ8rity should undertake
The Charity has continued to support rts members during the year. Function Fayre Café Concessionaire
Contract was terminated on 31 March 2023 and a 3 year contract with MSR South Ltd was signed effe¢tive
from 1 April 2023.
The Cafe is operated by a separate business and the Tru51 chaiges that bLJsiness an annual rent. together
with charges lor gas. elecLricity, waterl sewerage ar.d maintenance. The Trust pays lo repair or replace ils
assets in the Café.
Income arises from season lickel sale5. daily receipts duiing Ihe season from persons playing on the
greens, the rènt from the ca',é and sundry itéms ot income re12ting to league ￿VIeS and otttor use of thé
greens.
With the change in approach by Bournemouth Council this is the ￿e]fth year during which the Trust was
responsible for maintenance of the greens all year round with rnar..ageFnent license chargè to pay to the
council. Expenditure now Includes the maintenance of tho greens. together with the Café expenses and thÈ
general administrative running costs of the Trust.
A¢hiev•mgnts and Pèrformance
Income increased by £2.138 fro￿ the PFèViOUS yeai. Expenditure inerea5ed by £4.834 and IhÈ final result
was & deficit of £3,287 on the general fund.
The lai9e inciea5e of approximately £8 500 in fuel costs due to trhe market uncertainty has impacled on
both our Income and Expenditure as all gas and approximaiely 90% of electncty costs are rechargeable to
the Cale Contessionaire.
Accruals include £3.744 for a kle invoice from our Greenkeeper for additional labour materials and
equipment hire th1s year.
Thls the ￿e4ft￿ season when no m2na9emeni chargè will be levied by BCP Council but In return the club
11 be respc>nSible for all the 9reen maintenance tO9ether with the buildin9s and machinery insurance,
machinery mainterance and replacement together with water bills.
Page 2

ARGYLL GARDENS BOWLING CLUBS TRUST
TRUSTEES ANNUAL REPORT FOR THE YEAR ÉNDED 30 SEPTEMBER 2023 ICONTINUEDI
Financial Review
Tle nel defic1t for the year was £3.287 on the up.restp￿ted oÈnÈral purposes fund. Thè Ch8rily has
aGcumulated cash reserves al 30 September 2023 of £42,568 aid net curreit assets of £26.090 which the
TrLJStees Gor15Kler to be sa¢isfaclory_
Achievements and Perfomiance Icontinuedl
The Charity's funds are held in a Lloyds Treasurers Current account and an Instant Access Business
accoLint.
Res8rv8s Policy
t is the policy of the Trust that uniestricted funas which have not beerE desigiated for a specific use Should
be maintained at the current level In anbcipation of any ur..known or unforeseen expendrtknre that the Gouncil
rnay wish the Trust to carry out. The Trustees cons1der that reserves at this level will ensure that. In the
event of a significant diop in funding, they will be able to cor.tinue the charity's current actNilies while
consideration is given to ways in which additsonal iunds may be raised
structure. Governance and Management
Governing Document
gyll Gardens Bowling Clubs Trust is a registered chartty gDvemed by a constitution adopted on 14 March
1998 and amended on 20 March 2004 and 08 December 2007. Membership of the Trust Is open (without
election) to all persons in the area of Boumemouth and neighbourhood thro￿gh membershtp of thé Argyll
Bowling Club.
The Trustees who served during the year and up to the date of signature of the financial 51atements were..
C G.'eaves
R Buck
J Crowe
C Cr2ham
K Rees
J Roberts
J Phipps
J Mead
(Appointed 26 Novemb&r 2022)
(Appointed 26 November 20221
IF<esigned 1 October 20221
(Resigned 1 Octobei 20221
Appointmerit of Trustees
The Executive Commlttee (six membersl are elected at the Annual General Meèting each year and, subject
to lèmination ol by Tesignation or otherwise. shall remain in Off￿e until t*eir successors are elected
al the next Annual General Meeting. The Annual General Meeting shall elect such honorary officers of th6
Trust lincluding the Secretary and TreasLJrerl as it may from bme tts time determine. The honorary oKicers
are ex-officio members of the Comfnittee.
The Annual General Meeting shall be held ￿ery year immediately following the Annual General Meeting
of the Club in NovenEber.
On behalf of the ExecutNe Comtnittee
Greaves- Ghaimian
D81e".
- Zwzs
page 3

ARGYLL GARDENS BOWLING CLUBS TRUST
Statement of Executive Committee's Responsibilities for the year ended 30 September 2023
The Executive Committee are fesp)nsibfe for preparing thè Trustees. Report and the fin8ncial slalernents
li a¢cord8nce with applEcable law and United Kingdom Accounting Standards Iunrted Kingdom Generally
Aceepled Accounting Practice}.
The law applicable to charitiès In England and Wa5es requires the Exècutive Commrttee to Prepare finaneial
statements for each financial year which give a true 6nd fair view of ihe slate of affair5 of the charity and ol
the incoming resources and application of resources of the Chanty fof that year. In prepaiing these financial
statements the Execulwe Commrttee alp r￿Uired to..
al select suitable accounting policies and apply them C¢TrFSlStenby".
bl observg the Meth￿18 and principlts In the Cbaflties SORP.
cl make judgements and estimates that are reasonable and prudent",
dl state whether applioable a¢¢ounbng standards have been followed, subjeet to any material departures
disclosed and explained in the accounts".
el prepare the financial staternent5 on the going concern basis unless it is inappropriate lo presume that
the charity will be able to con.:inue in operabon.
The Exècutive Committee are responsib￿ for k￿piftg sumicient accounting *cords that disclose w11h
reasonable a¢cura¢y at ary time the financial PDSrtion of the charrty and to enable them to ensure Ih2t the
finan¢ial slatements comply with the Charities Act 2ts11, the Charity (Accounts and Reports) Regulations
2008 and the provisions of the Irust deed. They are a150 responsible for safegLJa",din9 the assets of th¢
charity 8nd lien￿ for taking reasonable steps for the prevenlion and deteGb'on of fiau(J antl other
irregularities.
Page 4

ARGYLL GARDENS BOy￿1NG CLUBS TRUST
Independent Examine￿S Report to the Trustees
I report to the trustees on my examination ol the accounts ol Argyll Gardens Bowling Clubs Tnjsl (the
Charityl for the year ended 30 September 2023.
ReSpOn￿[bIlItieS #nd basis of report
As the Iibstees ol the Gharty you are responsTble for the preparation of the accounts in accordance with
the requirements of the Charit5es Aci 20", 1 Ilhe 2011 Act).
I report in respect ol my examination of the eharEty's accounts carried out under section 145 01 the 2011
Act In carrying out my examipalion I have followed all the applicable Diredion5 given by the Charity
Commission ur.dèr sects.on 14515llbl of the 2011 Act.
Independent examinerfs statement
Your attèntion is drawn lo the lact that Ihe charity has prepared accounts in accordance with Accounting
and Reporting )y Charities prepar:.ng thei,- aGGounls in accordance witm the Financial Reporting Standard
applicable in the UK and Ireland IFRS1021 in preference lo the Accounliru and Reporting by Charities..
Statement ol Recommended Practice Issued on l Apnl 2005 which is referred lo in the extant regulations
but has now been withdrwwn.
l understand that this has been done in order lor the accounts tc provide a true and fair view in accordance
with Generalty Accepted Accounting Pwlice effed.ive fof reporting periods beginning on or after 1 January
2015.
I have cornpleted my exarninatron. l ¢¥n eonfim that no matters has come to my $ttention in connection
with the examination gtving me cause tts believe that in any matorial respe¢l".
11 accounting records were not kept in respect of Ihe charity as iequiied by secb'on 1 30 of the 2011 Act.,
Dr
21 the accounts do not ac¢ord with those records". or
31 the accounts do not comply with the applicable requirements concerning the form and conlenl of
accounts set out In the Charities IAcwunTrs and Reports) Regulatons 2008 other than any requirement
that the accounts give a true and feir view wnich Is not a matter ¢on51detsd as part ol an independent
examination.
I have no concerns and have come across no other matters in conneclion with the examinab.on to which
attention should be drawn in this report in order to enable a proper understanding of the accounts lo be
reached.
L Ball. FCA
Hill Osborne
Tower House
Parkslone Rtrad
Poole
DDrsÈl
BH152JH
Date..
Page S

Argyll Gaidens BowFing Club5 Trust
STATEMENT OF FINANCIAL ACTivrtlES
tor the year ended 30 SeptembeT 2023
Year ended
30 Sepiemi*r 2023
Unrestricted Funds
General
Year ended
30 September 2022
u￿rest￿Cted Funds
General
Income from..
Dooalions and legacies
8.313
Charitable ktsvtses
Bowllng A¢UvlUes
Season TKket5
Lo¢kers
Till Receipts
19.415
1.090
5,905
17.580
930
.410
23.443
Income resources frtsm gÈrtÈta¢ed fvnds
Cafe
Renf
24.382
17,106
?0.792
48,862
Other
8ank Intèr￿ Recewed
214
Total Income
48,868
Expenditute on..
Charitable AGtivitie5
Clean'ng
Clean..ng M?teria
In5urar*e
Greep-Keeper
Greep. maintenar￿ Pl.aterials
G."een set up
Water
Repairs and Renewals
Bank Charges
3.572
296
1,977
10,554
1.550
1.175
2.504
4.113
17
25.758
316
1224
11.190
1.934
2.419
3.294
70
26.085
Costs ol generatlng voluntsry Income
Electncty
Gas
Telephone
Bar J¢en¢e
TV LicÈnce
Musc Licence
Repair5 & ienewa
Kitchen equipment depreriatson
Bar & equipment depre&ation
Fixiures, flbnys & eqJ',pmenl depreciation
achinery deprec.abon
13.289
4.135
531
70
165
245
4.325
1.934
470
62
1,873
6.161
2.965
450
70
183
221
8.391
995
194
488
2.001
.ts79
GoveTnanGe ctssts..
O1.,nting, posiage and *atsonery
Sundry
Independerrt Examiner5 fre
98
335
249
1,100
1209
54.293
1,622
49,459
Tot21 resources expended
Net incoming resourcos befoie tran$fÈrs
Reconclllation of funds-
Toial funds brought forward
Total carried fO￿ard
46,935
43.648
47,526
46,935
The statomonl of financial al.. atK* losse5 reco£wised n the Year
l income and exPe￿itUre deriye from Cotttn￿9 ￿b¥l￿eS
Po6c6

Argyll Gardens Bowling Clubs Trust
8312nce Sheet
As at 30 Septèmber 2023
Notes
2023
2022
Fixed Asset5
Tangible A5set5
Kitchen eqJipwent
Bar & Equipment
Fixiures. fittings & equipmeTrt
Mach￿nery
2.110
420
124
14.904
1.415
194
186
16.777
17,558
18.572
Curront Agsets
Cash al bank and In hand
42,S68
42.568
41,531
41.531
Credttors: •mount$ falling due within one year
Net Currer.t Asse15
Total asset5 less curiÈnt liabilities
16.478
13,168
2g 363
46.935
28,lYJO
43,648
Income Funds
Unroslricted General Purposes Fund (sée page 61
46.935
46.935
C G￿8ve$- Chairtnan
R 8Jck- Trustee
Th8se firyancia, ststements were approved on
2s/.Iil. Za.L3
Pa80 7

Ar9yII Gardens Bowling Clubs Trust
for the year ended 30 September 2023
NOTES TO THE ACCOUNTS
1 Accounting Policigs
1.1 Accounting Convention
Tk..e awunts have ?een Pre￿a￿d in accordance wtth tre charity's constit*tho-: the Charitye5 Act 2011 2nd"Accounting and
Reporting by Ch3rities" Slalemenl of Rep￿rn￿ended Practice applicab￿ to Jarilies preparing their atrtsunts in accordancè
th the Finan￿al Repothng Stsndard applicable in the UK ¥•d Republic o* I￿1&￿￿ IFR51021 (effective 1 January 20191"
This 1$ 8 PubSic Ber*frt Entity as defrned by FRS1(r2.
The Charty has tsken advantage ot the provisions in ￿ SORP for chaiitEs applyJtvJ FRS 102 UFxSate Bul￿tin I
not to prepare a Statement ol Cash Flows.
The a¢¢ounts have been prepar￿ under the nislorical cosl omventton. The srinc',pal a(xx)untirbg poliues a(Jopted I￿ sel out
bg10w.
The a￿￿u￿15 are PEepared ln ste-ling, whth Is the fijnctronal ojrrency of Ihe charty. Monetary arnounts in these financia
St8tèmenis are rounded to the nearest £.
1.2 Going concern
At the time o.. approving the accounts. desth the most tyng ofbmes the Exewtiv8 e0mffl￿ee h8ve 8 reason8b18 8xpectation
that Ihe charty h89 sdequate resource5 lo ￿ntsn￿e in operab'onal e￿sien￿ fo", the foieseeable future.
The Executive Comrriittee cor.tinue to adop+ the going con*rn basi5 of accountiThJ in preparing the accounts.
1.3 Gharitable funds
The general pU￿oSe$ funds is an unrestricled fund.
1.4 Incomlng resources
al Income from 60%￿l￿g A￿vit￿s is Fecognise# when r￿[Ved
bl Inciyne fratn the Ca￿ 12 recognBed on a basi%
cl Other incorne 15 rewgnised when re￿ved.
1.5 Resolsrces expended
a,, Resour￿5 pxpended 30 rewnised In the penod In are Inwr
bl RÉsourc@s experKled are allo￿ted to a pzrtcular gctivity where costs ￿late to that activty.
Page 8

Argyll Gardens Bowling Clubs Trust
for the year ended 30 September 2023
1 Accounting pollcies l¢ontinyedl
1.6 Dep￿tIa￿on
Depreciation is prOV￿ed at the fo11c￿n9 annual rates".
Kitchen Equipment
Bar & EqJipTient
FIx&ure$. F1tlings & Eouipment
Machinery
25% stsaighl Line
25% Stra ghl Line
25% sira 9hl L.ne
10% stra."ght L'.ne
The gain or ￿$$ on the d?sposal cf an asset is determined as the drfference betsften l*e sale pro￿￿$ and the caryng valu8
¢f the ¥ssel. is recognised in net incomelexpendttutt for Ihe year.
1.7 ImpaFrm&nt of fixed assets
At e8Gh reportng dale. Ib.e charity reviews the carrwry arnounts of Its ta￿gits1& fix¢d ass&ts ID detemine whe':her Inere is any
INd,￿tiOn that those assets have suYI ered an Impa1rtnent itrss If any suth InoKaiion exEts. the rew¥erable amovnt of the
as5el i% estimated in order b determine the extent o.. the unpaitmenl loss lif aiyl.
1.8 Gash an(J Gash equivalents
Cas.? and cash equlv3￿nts ir.dude cash pi hand and deposts hew at Y￿tr.. banks.
1.9 Financial in5truMents
The chapity 4as 9￿Ctad to appty thg provisions Dt Sgction ¢1 'Bas* Frnanoal Instnjments. a*)d Section 12'0thef Financk21
Instruments Issues. of FRS102 to all of its financial 1nsuwne￿ts.
Final￿al irÈstrum8nls arÈ reetgni%ed in the th*ity5 balan￿￿ 5heel when the charity becornes Patty lo the contrdctual
provislOn5 of Lle Insirumeni.
Finantial assets anct ri8bffrties are oftseL With trie net amounts presented in fiiar.aal staterneits. when there is a legally
enforcèable right lo sei off the recogri£ed amounLs and the￿ is an Inlenbon lo settle CD a nel ba51& Dr lo realise the asset
and 5etde Ihe1oL*lty simuitsneDUSty.
Basic r
Inan¢ial assets
Bas1c finanoyal asse￿. which indude debt¢￿ and cash aTh1 baik bal2nces. are initualty. measured at transacbon price induding
trènsaclion costs arè subsequenuy c31fi&i al arrortsed ￿$1 Using the effective interest Meth￿ unless thÈ arrangement
c0Tr5litUF￿ a traiSaGEion. wheTe the transactson 5 tneasurett a-. the present ¥aluE ol the futurE re¢eipts disrounied at
a market rate rf Interest. Finanoal assets Ga5$1f*LS as re￿IVa￿￿ WI￿1￿ one year are not 3morti5ed.
Basic financial liabiliti85
tsasic financL41 Iiaoilllies, Incitstring creaiors are In'.ts*iy rewnLse" at trnnsacbory pTrce unkss arrangement constiiules a
an&ng transaction, where the debt Instruinent IS ￿eas{Irell at the present Val￿ offvture payments OlscoJnt80 81 ¥ market
ra￿ of Interest F￿8￿&81 liabilifres datssrf￿ as payab￿ wlhin Year8￿ nL>t arnort￿ed
Debl Instruments are 8ubsequeniw carri&Y ai amortised ex)st. Using the effecbve Interest r*e method.
Pa8e 9

Argyll Gardens Bowlin9 Clubs TTUSt
for the year ended 30 SeptÈmber 2023
1 Accounting poli¢ies Icotrttnuedl
Trade creditcr5 arE obF¥ations to pay for 9oods or Serv1￿ that have bepn awuired In the ordinary courso of oparations from
suppIErs Amounts paYa￿e are classffi8¥ 3S Cufrenl l￿bE1￿LeS rf payry￿nI IS duÈ oie year or ￿s$ If not. +hey 8rÈ
presented as non-curreni l ab￿ tss. Trade ttÈditots are reco9nised initiaay at Itansaction price and subsequenly measured
al amortised using the efective Interest method.
Oerecognition of financial liabilrtiès
Finanual Iiabilil*s a<È derewfti*d the ch8fiVs ¢Qntra¢￿al otrlvJ8lw)ns expire orartr d$chaf9ed or c3n¢6116d.
2 Critical accounting estlmates and judgements
In the applicat￿￿ of the chSFrtls accounl."ng policies. tne TrusEes ere required to makejvdg8monts. trstirnaios and
aSsump'L￿n$ abuul IhE rarryiryj arnounl of a55et5 and Iiaknlilies Ihat are not rea(Iily apparent from other source5 The
eslNn2tQS 2nd assoualed 3ssurnplicFns are bas* on hislgrLcal e￿[]en￿ 8Th1 other laclors th21 ale (x)ns￿er￿ lo te
re￿vant Actsjal results may difte" from these estim.ates.
The estima'.e5 and undertying assumptsns are r8view•Y on ao or,gtsTnS basls. Revision5 to aco)unling Éstim¥le$ arp
recognised ift the in which the e5tifflale is rewsed *tJere Ihe ￿VilTOn affects only'that penod, or in the period of Ihe
r8vi8ion and fulure perEod5 where the re¥isv)n affpds bolh eurtpnt and hrtvre ￿{10[1$
3 Truste8s' •xpens*s èt¢.
Whilst the chafity [el￿,bU[seS T￿￿Ste￿_S fo. ey*oilbTe on behalf af the charity the charty has noi Fnel any
indwKJual expenses in¢Jr￿s by tha Tiu&tee5 for servi￿ prowtsj lo.the charity.
No member rflhe exEculNe cotnminee nor any petson corinect8J wth thern has re*ived or is d￿e 10 re￿Ne ap.y
remuneratson or benefits for Ihe year ett￿[dir￿￿y Of indirectty from ttE Charity's funds.
4 Employees
Th6re no empbyees durity the y23r.
5 Fixed As$pts for use by the charity
Bar&
Fixt. Fi*ts Mathinery
Eouipineni Equipment & EqL.IP.
Nèt 8ook Value at 0111012022
1,415
2.529
16.7T7
Addthns
890
186
16.777
s￿Sai5
DoprocialioD I see rote 1 }
Nel Book Val￿e ai 30109r2023
1.834
62
1.873
2.110
420
124
PaBe 10

Argyll Gardtsns Bowling Clubs Trnst
for th• year ended 30 Septernbor 2023
6 Financial instruments
2023
2022
Carylng amount of financial a558ts
Debt Instrumen15 tneasured al amortised cost
Carrying amount of financial liabilÈties
16478
13.168
7 Credltors.. amoLFnts falling due within one y¢ar
2023
2022
Café con¢essionaire deposit
Cafè Rent
500
500
3,300
3,145
1,940
1.166
1.038
1.514
425
4.250
Greenkeeper
Waleilsewerage
Electricity & Gas
Accounlanis and I￿￿ependent Examination Fee
Repairs S Rer￿Y&ss
Insurance
Tl Licen
3.744
1820
2745
1.1
1.678
475
41
40
BT
125
100
16.47B
13.168
8 Related party tran5actFons
There w*re no disdOsab￿ rejaied patty traThSathr￿O during the year12022- nme).
Page 11