REGISTERED COMPANY NUMBER: 03160288 (England and Wales)
REGISTERED CHARITY NUMBER: 1094579
Report of tho Trustees and
Unaudhed Flnan¢lal Stat&ments
for the Year Ended 31 March 2023
Sollhull Indoor Bowls Club Llmited
Locke Williams ASS￿aleS LLP
Chartered Accountants
clo 813ckthom House
Sl Pauls Square
Bimiingham
West Midlands
831RL

Solihull Indoor Bovls Club Limited
Contents of the Flnanclal Ststements
forthe Year Ended 31 March 2023
Pagg
Report of the Trustees
Indèpendent Examinerfs Report
Statement of Flnan¢ial Activitles
Balance Sheet
Notes to the Flnanclal Statements
8 10 16
Detailed Statement ol Financlal Actlvltles
17

Sollhull Indoor Bowls Club Limitod
Report ol thè Trust&es
for the Year Efid￿ 31 Mar¢h 2023
The truslegs who a180 directors of the charity fot lh& purposes of the Companies Act 2006, present their
reportwth the financial statements of the charityfor the yearended 31 March 2023. The trustees have adopted
the provisions ol Accounting and Reporting by ChariliÈs'. Slal&m&nt of Recornmended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of I￿land IFRS 102} {effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Obl&ctlv&s and activlties
Th$ prfnclpal activity of bowling is substantially carried out by the company, which is th8 Gharlty and. whi¢h is
herein after r8farred to as the company.
Th& facilili8s are provided by the two wholty ovmed subsidiary companies, SIBC Propety Company Llmited
and SIBC Trading Limited. These companies are not themse￿aS charities and trading activities are requirgd
to bè maintained independentty of the company a5 far a5 the structure allows.
N6vèrthel8ss, as wholly owned subsidiarlos thelr assets and profrts are held in support of thg purpose8 of tha
company, likewise the subsKiiaries ar8 fully supported by the ¢harity duiing any loss making period should
they arise.
The propety company owns the group's fixed assets and le4S thern out lo the trading Company. The trading
company operates the facility, licenses it to the company and carries on the bar. catering and social activities
and hires out the funth.on room.
Thg Trustèès have paid due regard to guidance issued by tho Charity Commission in deciding what activities
the charty should undgrtake.
ACHIEVEMENT AND PERFORMANCE
Achievements and performan¢e
The figures for 2022123 are able to be compared to those of 2021122 as the impact of Covid closures was
largely eradicated. In temis of income for the year yw will seg that for Comparative purposes the 2021122
Income includes the covid insurdnce payment and the rel&8se ol the previous rant arrears. These being items
of income that hava not bean repeated in 2022123 nor in the fLrture.
RÈcruitrnènt
Before we review the financ85 of the 2022-2023 fiscal per￿d I would like to highlight the recruilmenl of a
permaneil Manager during th9 3rd calendar quarter of 2022. Toin Milletship joined us from Lei¢esler Bowling
Club and his presence on sile has already paid dividends in terms of int>)me generation as can be seen from
the figures below.
Page 1

Solihull Indoor Bowls Club Limited
Report Of the Trusto&s
for th• Y•aT Ended 31 Mar¢h 2023
Actlvlty Revlew
The membership renewals for 2022r2023 as folh)ws',
Full members - 307 {258 in 2021-221
Social members- 16128 in 2021-221
Equating lo growth in mémbership of 13% compared to th8 prBvious y8ar.11 is anb"cipated that in 2023-24 we
will see a similar growth pattem.
Through a vigorous marketing campaign and focus on the running of new leagues we have seen a slgnrficanl
Increase in gr8en faes with growth year on year lust short 0135%.
202112022 green fees - £40.839
202212023 green fees - £54,934
Flnanclal R¢view
Income for the year across the charity and tts trading subsldlaries amounted lo £230.7691£253,644 2021-22),
this represents a reduction year on year of 9Vo. However. when taking into account two exceptional ttem5 of
incom8 received during 2021-22 comparative income for 2021-22 would have b88n £169,040.
Exceptional it8ms for 2021-22 include insurance prO￿￿S from having lo ck)se (he trading activities dug to
COVID-19, of £23,950. Also, in 2021.22 we recognis6d the ￿lease of a historic rent arrears liability that we
are no lollger required to cary. of £60,654.
In¢orne from other trading aclivibos which includes bar sales, room hire and sub-18tting activities amounted to
£143,5261£109,727 in 2021-2Q221 this represents an increase year on year of almost 310k. a substantial rèsult
on which lo build on in 2023- 2024.
Expenditure for the year increased year on year to £184.597 {£137.384 in 2021-221 which is an increas? of
340/y and is as a direct result of the increased revenue generated by the trading activities.
As a resu￿ of the above actiwtiesthe Trustèas are able to report that Ihe results from the consolidated account8
demonstrat8 an unr8Stricted deficit of £34:128. The impact of which reduces unr8slriclèd roserves from
£139,979 In 2021-22 10 £105,851 al the end of 2022-23.
Reserves pollcy
11 is thÉ policy of the charity that unr8Strfcled fvnds of £89.851 al 31 March 2023 which have not been
designated for a spe¢ifi¢ use: should be rnaintsined at a level equivalent lo beiween six and iwe￿@ month's
expenditure. The Trustees ¢onsKler that reserves al this level wll ensure tha( in the event of a signrfiGanl drop
in lunding, they will be abse lo ¢onlinue th8 charity's curTent acttvib"e5 while ¢onsideralion is given lo ways in
which additional funds may be raised. Thifj level of reserves has been achieved throughout the year.
FirruRE PLANS
The Board recognise thal11 wll tske time to retum Ihe dub to a profft situation and accordingly have sel a 3-
year budget that aims lo produc8 a small profil in the trading year 2Q25 -2026. Every effort will be tnade lo
generate income whilst minimising expendtiure, but it must be noted that the building is now well over 25 years
old and thera are elèmènts that now need repair and ￿P13￿Ment. One area offocus therefore for our manager
will be the generation of grants io assist us in our endeavours.
Page 2

Solihull Indoor BovAs Club Umtted
Report of the Trustees
for th& Ygar Ended 31 March 2023
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The charity is conlmlled by tts governing document. a deed of trust. and conslllut8s a limrted company, limited
by guarantee. as defined by the Compani8s Act 2006.
Charity constitutlon
The charity is a company limitèd by guarantee.
REFERENCE AND ADMINISTRATIVE DEfAILS
Reglsler•d Company number
03160288 (England and Wal@s}
Reglstered Charity number
1094579
R￿lStered office
Brick Kiln Lane
Sollhull
We81 Midlands
B913LE
Trustees
R Mofris (resigned 24.8.221
PRRees
J Pepall
S C GoodchSld
D Weaver {appointed 14.11.221
M Priddey (appointed 1.8.23)
Ail Trusl8&s are rnembers of Solihull Indoor BovAs Club Limited.
None of the mèmbars of the charity has any beneficial interest in the company. All of the members of the
charity are members of the company and guarantee to ujntrbute £1 in the event of a winding up.
Indgpandont Examlner
Locke Williams Associates LLP
Chartered Accountsnls
CID Blackthom House
Sl Pauls Square
Birmingham
West Midlands
B3 1RL
This report has been prepared in 8ccordance with the speual provisiL)ns of Part 15 ofthg Companies Act 2006
relating to srnall companies.
Approved by order of the boartj of Iruslees on .... ..
0%.%.. and signed on its behaw by:
chihl - Trustee
Page 3

IndependeTrt Examlnorfs Roport to the Trustees of
Solihull Indoor Bowls Club Limit8d IRagistered number. 03160288}
Independent •xamlnerfs report to the trustee5 of Solihull Indoor Bowl$ Club Limit￿ {'the Company'}
I r8port lo the charity Iruslees on my examination of the accounts of the Company for the year ended
31 March 2023.
Responsibllltles and basi5 of report
As thè charity's trusl?es ol the Company {and also tts direclors for th8 purposes of company lawl you are
responsible for the preparation Df the accounts in accordan¢x with the requirements of the Compani8s Act
20061'lh8 2006 Acri.
Having s8tisfi8d myself that the acc¥)unts ol the Company are not required lo be audited under Part 16 of the
2008 Act and are eligible for independgnt examinab"on, I report in r&spect of my examination of your charivs
accounts as carried out under Section 145 of the Charities Act 2011 I'lhe 2011 Act'l. In carrwng out my
gxaminalion I have followed the Directions given by the Charity Commission under Section 145151 {bl of the
2Q11 Act.
Independenl •xomin&rf¥ statement
I have completed my examination. I confimi that no matters have come to my attentv)n in connection with the
oxaminab'on giving m2 cause to believe:
accounting records were not kept in Tespect of the Company as required by Section 386 of Ihe 2006
Act., or
the accounts do not a¢cord with those records" or
the accounts do not Comply with the accounling requirements of s￿110￿ 396 of the 2006 Act other than
any requirement that the accounts give a true and fair v￿W which is not a matter considered as part of
an independent examination., or
the accounts have nol been prepared in accordance wth Ihe methods and principles of the Statement
ol Rgcommended Practic@ for accounU"ng and reports.ng by charities (applicable lo charities preparing
their aGcourrts in accordance wlh the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 102}1.
I have no Con￿M$ and have come across no other matters in connection with the examlnation lo which
allenlion shoulLI be drawn in Ihis reprt in order to enable a tyoper understanding of the accDurrts to be
reached.
David Williams FCA FCCA
Locke Williams A550Clates LLP
Chartered Accounlanls
clo Blackthom House
st Pauls Square
Birmingham
West Midlands
B3 1RL
29 November 2023
Date..
Page 4

Sollhull Indoor Bowls Club Llmhed
Consolldated Ststemènl of Flnanclal Actlvltles
IlnGorporating an Income and Expenditure Account)
forthe Year Ended 31 MaKh 2023
31.3.23
Total
funds
31.3.22
Total
funds
Unreslricted
funds
Restricted
funds
Note5
INCOME AND ENDOvIME￿s FROM
Donations and legacies
2.077
9,000
11,OTI
20,547
Charitable activities
Gharilable activities
Gr8&n fees and hire of bowls equipment
Jolnlng fees and subscriptions
1.002
54934
20,164
1.002
54.934
20.164
574
40.839
21,298
Other trading acts'vities
Investment income
Other income
143.526
143.526
66
109,727
60.654
Total
221.769
9.000
230,769
253,644
EXPENDITURE ON
other trading activities
169.656
14.941
184,597
137,384
Charitable activitias
Charitsble a¢tivrties
86.241
1,369
87,610
56,164
Total
255.897
16,310
272,207
193,548
NET INCOMEIIEXPENDITUREI
{34,128)
(7.310)
{41,438}
60,096
RECONCILIATION OF FUNDS
Total funds brought forward
139,979
299,290
439,269
379.173
TOTAL FUNDS CARRIED FORWARD
105851
397 831
439.269
CONTINUING OPERATIONS
All income and &xpendilure has arisen from Ix)ntinuing activities.
The nol8s fomi part of these financial ststements
Pago S

Sollhull Indoor Bowl$ Club LIMIt￿ (Raglstsred number. 031602881
Balan¢¢ Sheets
31 March 2023
Group
Charity
31.3.23
31.3.23
31.3.22
31.3.22
Notes
FIXED ASSETS
Tangible assets
Investments
13
14
359,083
363.033
9,004
9004
359,083
363.033
9.004
9,004
CURRENT ASSETS
Stocks
Debtors
Cash al bank and in hand
15
16
3.930
10.525
67,813
4,626
6.947
104.058
172.785
28,054
137,269
76,875
82.268
115,651
200,839
214,404
CREDITORS
Amounts falllng due wfthin one year
17
(43.5201
{39.415)
134,7041
{35,3371
NET CURRENT ASSETS
38,748
76,236
168,135
178.003
TOTAL ASSETS LESS CURRENT
LIABIL ￿lEs
397.831
439.269
175,139
187,807
NET ASSETS
398.831
439,269
175,139
187,807
FUNDS
Unrestricted funds
Reslricled funds
18
18
105,851
291,980
139,979
299,290
174.139
1,000
185,438
2,369
TOTAL FUNDS
397.831
439,269
175,139
187.807
The ¢h8ritsbl8 company is enlltlo¢J to oxemption from audrf( under Section 477 01 the Companies Act 2006 for
the yèar ended 31 March 2023.
The members have not required the wmpany to obtain an audit of ils financial statements for tho ypar ended
31 March 2023 in accordance with Section 476 of the Companies A¢t 2006.
The trustees acknowledge IheiT responsibilttie5 for
(al
ensuring that the charitable company keeps accounting records that compty with Sect￿n$ 386 and 387
ol the Companies Act 200S and
preparing financial slalements which give a true and fair view of the stste of affairs of the Gharitable
company as al the end of each financial year 8nd of its surplJs or deficit for each financial year In
accordance with the requirements of Sections 394 and 395 arvj which otherwise comply with the
r8quir8m8nts o* Ihg Companiès Act 2006 retrating to financial siatements. so far as applicable to the
charllable company.
{bl
The notes fom) part of these financial statements
P8g6 6

Sollhull Indoor Bowls Club Llmlted {Raglstar•d numb•r- 031602881
Balance Sheets - ¢ontlnu•d
31 March 2023
These flnancial statements have been propared in accordance wth the provisions appluble to charitable*
companies subject to the small cornpanEs regime.
Th8 financial s
temenls were approved by the B08rd of Twst&8s and authorised for issue on
.l£).X3and werg signed on its behalf by:
dchikj - Truslaa
The notes form part ofthes& financial Statements
Page 7

Sollhull Indoor Bowl$ Club Llmlted
Notes to tho Financial Statements
for the Year Ended 31 March 2023
ACCOUNTING POLICIES
Basts of preparing tho financlal statements
Thè linanc.'al statements of the charitable company. which Is a public benafit èntty under FRS 102,
have been pr8p8red in accordance with the Charibes SORP IFRS 102}'Accountlng and Reporting by
Charities.. Stslement of Recommendad Practice applicable to charrftios preparing their accounts In
accordance with the Financial Rèporbng Standard applicable in tho UK and Republic of Ireland IFRS
102} lèff8Ctiv8 1 January 20191.. Fin2ncial Reporting Standard 102 The Financial Reporting Standard
appli¢able in th8 UK and Republic Ireland. and the Companies Acl 2006. The financial slalemenls
have beeN prepared under the histori￿[ cost convention.
Financial reportlng standard 102 - redu¢¢d di$¢losure ox¥mptlon$
The ¢haritablE company has taken advanAge of lJ)e followlng disdosuro exomp:iDns in preparing these
finan¢i81 slatemonts, as permitted by FRS 102 The Financial Reporting Stsndard applicable in the UK
and RepuNic of Irgland.:
the requirernenls of Section 7 Stslement of Cash Fk)ws.
Change$ In a¢¢ountlng pollcles
The directors have chosen to change the accourbting policy in respect of its subsidiaries. Prèviously,
the financial ststements pre$8nlèé information a￿ut th8 company as 2n indNidual undert8king and not
about its group. As a resuY( of this change, the follo4￿ng accounting PDlicy is applicable lo the incluslon
and presentation ol tts subsidiarieg In these finan￿81 ststements. Including the cgmparalive period
which has been similarty restated.
Group Ilnancial stat?mentS
The finaicial statements consolidate thé rasults of th8 charity and its wholly owned subsidiaries drawn
up to 31 March each year. The financial stat?ments of subsidiaries a￿ prepared forthe sarne reporting
year as the parenl company.. using consistent accounting poli¢ios". Inler-group balances 2nd
transactions hav& b8en elimin*ed.
A separate Statement of Flnanaal Actbvibes and Inwme and Expenditure Account for th8 charity has
not been presented because th8 Trust has tsken advantage of the exemption afforded by section 408
of the Companies Act 2006.
'In consolidating, grants re¢esve(I which are accounted for as deferred in the indNidual subsidiarses,
financia., 51alemenls land Ihgwby hBld as a liability} have been restated so a5 to be recognised as being
received in full. in accordance wtth the group atxounting poliw for grant income as below.
Income
All income Is recognised in the Slatgment of Financial Actiwties once the charrty has ontluement to the
nds, it is probable that the income will be received and the amount can be measured reliably.
Cash tJonations are recognised on receipt. Other donations are recognised once the charity has been
no11f￿d of the donation, unless performance conditions require deferral of the amount. Income lax
recoverable in relation to donation5 received under Gift Aid or deeds ol covenant is recognised at th&
lime of l.ie donation.
Grants receivabk are recognised in the Statement of financial actiwties wh&n tho conditSons of receipt
have beer. met.
Expandlture
Liabililies are recognised as expenditure as soon as Ihere is a tegal orconslructive obligation CDmmitlin9
the charity to that èxpènditure, it is probaole that a transfer of economic benefits wll be required in
settlem6rn1 and the amount of the oblKJation can be measured reliably. Expenditur& is accounteé for on
an accruals basis and has been Classffied under h8adingsthat aggrogate all cost related to the category.
Wh8fe costs ¢annol be directly attributed lo particular headings they have baèn allocated tD actlvilies
on a basis consistent with the usa of resources.
Page 8

Sollhull Indoor Bowls Club Llmlt
Notes to the Financial Statem8nts- contlnu•d
for the Year Ended 31 March 2023
ACCOUNTING POLICIES- ¢ontinued
Tangible fixed assets
Dopreciation is provid8d at lh8 followng annual rales in ord8r lo write off eath asset over ils estimated
useful life.
Long leosehold
Fumiturg and plant
over the unexpired portwjn ofthe lease
20% on cost and 8Yo on cost
Any gain or105s arising on the disposal of an asstst Is detem)ined as the drflerence bgtween the Sale
proceeds and the carying value: and is credited or charged lo the inc/)me statement.
Stock$
Stocks are valued al the lower of cost and net realisable value. after maklng due allowance fo¥ obsolete
and slow moving items.
Taxat]on
Th& charity is an exempl charity 7*itthin the meaning of schedule 3 of the Charilios Act 2011 and is
¢onsidorgd to pass thè tèsts sèl out in Paragraph 1 Sehadul8 6 Financè Act201 D and ther@for8 It meèts
Ihg defintiion of a charttabb Company for UK corporatson tax purpos8s.
Fund accounting
Unrestricted funds can b8 used in accordanc8 wlh the charitable objectives at th8 discretion of the
trust￿S.
Restricted funds can only be used for particular restricted purposes within the objects of the charty.
Restrictions arise when specrfied by the donor or when funds are raised for particular restricted
purposes.
Furthtrr explanafjon of the natur& and purpose of each fund b induded In Ihe notes lo the financlal
sts18m8nts.
Debtors
Trade and other debtors are recognised at the setrjemenl amount due after any trade discount offered.
Prepayments are valued al the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short
matunty of thr88 months or lass from the dale of acquisition or opening ofthe doposit or similar account.
Creditor3 and provisions
credito￿ and provisions are recognised where the chartty has a present obligation resulting from a past
event that will probabty result in the transfer of funds to a third party and the amount due to sellle the
obligation can be meaSU￿d or estimated reliably. Creditors and provisions are nomially recognised al
their settlement amount after allowing for any Ir8de discounts due.
Penslon costs and other postwretlrement beneffts
The charitable company operat&s a deflned contribution pension scheme. Contributions payable to
the chadlable company's pension s¢hemg are charged lo Ihg Statement of Financial Activities in th8
period to which they relate.
Going concern
Al the lime of approving the financial statements, the Trustees have a reasonable expectation that the
charity has adoqu8te resources to continue in operational existence for the foreseeable future. Thus
the Trustees continue lo adopt the going concern basis of a¢counts"ng in preparing thg financial
slat8m8nts.
Page g

Sollhull Indoor Bowls Club Llmlted
Notes to the Financial Statements - contlnued
forthè Year Ended 31 Mareh 2023
DONATIONS AND LEGACIES
31.3,23
31.3.22
Donattons
Grants
2,077
9,000
982
19,565
11,077
Grants wceived. included in the above. are as follows:
31.3.23
31.3,22
Gr&at6r Blrmlngham and Sollhull Local EnteTprise Partnership
HMRC - coronavinjs job mtention schem8
SMBG - tier 2 business support grarrt
Other grants
9.000
1,746
12,000
5,819
9,000
19,565
OTHER TRADING ACTIVITIES
31.3.23
31.3.22
Bar and catering sales
Function room hire
Green fees etc
other sundry sales
Rental income
Insurance proceeds
104,778
14,385
7,345
3,948
11,229
1,841
64,667
8,018
7,658
1,068
4,366
23,950
143,526
109727
INVESTMENT INCOME
31.3.23
31.3.22
Interest receivable
66
Page 10

Sollhull Indoor Bowls Club Limlted
Note5 to the Flnanclal Statements - continuad
for the Year Ended 31 Mar¢h 2023
INCOME FROM CHARITABLE ACTMTIES
31.3.23
31.3.22
Green
fees and
hire of
Jolnlng
bo￿8
fees and
equipment subscriptions
Charitable
activlllès
Tolal
actwrties
Total
activities
Sales within charitable
8Ctfvf(18S
1.¢X12
20,164
76,100
62.711
OTHER INCOME
31.3.23
31.3,22
Release of historic Ikgbility
60,654
During the prewous year, the charfty r8¢6ived confirmation that a historic liability in respect of Intttal
rents payable for the premises Ithe liabilrty being carried in the a¢￿unt$ of the subsidiary SIBC Property
Limiledl was lully cleared as Se￿ed during 19120. Past payments made by the charity {through ils
subsidiary) that should have been allocated against this liability were instead expended as rent charged
in th8 profrt and loss statements. As a result of th8 confimiation re(*ived, the liabilty of £60,654 was
released in the prior yearfs accounts.
CHAR ￿ABLE ACTIVITIES COSTS
Direct
Costs Iseè
note 81
Charitable acttvities
DIRECT COSTS OF CHAR ￿ABLE ACTNMES
31.3.23
31.3.22
Staff costs
Rates, waler rates arKJ insurdn
Olh8r
66,544
4,939
16,127
38,136
4,342
13,686
87,610
56,164
NET INCOMEIIEXPENDITUREI
Nel incomel(expenditurel is slated after chargin￿[creditingl.
31.3.23
31.3.22
Depreciation- owned assets
Independent Examination
21,007
720
19,417
720
Page 11

Sollhull Indoor Bowls Club Llmlted
Notss to the Flnanclal Statements - contlnuad
for the Year Ended 31 March 2023
10. TRUSTEES. REMUNERATION AND BENEFrrs
There Nvere no trustees. remunoration or other benefits for the year ended 31 March 2023 nor for the
year ended 31 March 2022.
Tru5tee5' expensos
There were no Iruslees, expenses paid for the year ended 31 Ma￿h 2023 nor for the year ended
31 Merch 2022.
11. STAFF COSTS
31.3.23
31.3,22
Wages and salaries
Other pension costs
94,935
427
60,340
151
95,362
Thè average monlhty number of ernpkjyees during the yearw8s as follows..
31.3.23
31.3.22
Staff
Dlrectors Inon-remuneraledl
No employees received emoluments in excess of£60,000.
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestrict8d Restrfcted
funds
funds
Total
fu[￿S
INCOME AND ENDOWMENTS FROM
Donalions and 18gaci8S
Charitable activities
Charitable activities
Green fees and hiro of bowls equipment
Joining fees and subscriptions
12,982
7.565
20,547
574
40,839
21,298
574
40,839
21,298
O+her tradlng a¢tiviti8s
Investment income
Other income
109,727
109,727
60.654
60,654
Totsl
246.079
7,565
EXPENDITURE ON
Other trading a¢tivilies
123.163
14,221
137,384
Charitabl8 aciiwties
Charitablè activvcies
46.473
9.691
56,1S4
Total
169.636
23,912
193,548
NET INCOMEIIEXPENDrruRE)
76,443
{16.347)
60,096
Page 12

Sollhull Indoor Bowls Club Llmtted
Notes to the Flnan¢lal Statements - continuèd
forthe Year Ended 31 Ma￿h 2023
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTNITIES - ¢ontlnugd
Unrestricted Restricl8d
funds
funds
Total
funds
RECONCILIATION OF FUNDS
Total funds brought forward
63.536
315,637
379,173
TOTAL FUNDS CARRIED FORWARD
139,979
299.290
439,269
13. TANGIBLE FIXED ASSEfs- GROUP
lfjlchen
and bar
equipment
Long
loasehold
Furniture
and plant
Office
equipm8nl
Totals
COST
Al 1 April 2022
Additions
Disposals
673,857
55.824
4.177
292.831
13,000
35,348
1,039
1,057.860
18.216
At 31 March 2023
673.857
301,586
36.387
1.071,057
DEPRECIATION
Al l April 2022
Charge for year
Eliminalad on dlsposal
339,515
13,477
53.687
1.522
267,773
5,276
33.B52
732
694,827
21,007
3,8601
Al 31 March 2023
352.992
269.653
34,584
711,974
NET 800K VALUE
Al 31 March 2023
320,865
4.482
31.933
1.803
359,083
At 31 March 2022
334,342
2.137
25.058
1,496
363.033
14. FIXED ASSET INVESTMENTS - CHARrrY
Unlisted
investments
MARKEf VALUE
Al 1 April 2022 and 31 March 2023
9,004
NET BOOK VALUE
Al 1 April 2022 and 31 Marth 2023
9.004
AI 2023 the company had interests in the following sub5NJiaries=
Subsidiaries
Type of Proportion
Country of
shares held
held {%) Incorporatlon
Nature of
buslness
SIBC Trading Limited
SIBC Property Limited
Ordinary
Ordinary
100% Unrf(8d Kingdom
100QA Uniled Kingdom
Trading
Investment
Page 13

Sollhull Indoor Bowls Club Llmit•d
Not•s to the Finan¢lal Ststgments - ¢ontlnugd
for the Year Ended 31 March 2023
15. STOCKS- GROUP
31.3.23
31.3.22
Stocks
3.930
4,S26
16. DEBTORS: AMOUNTS FALUNG DuEW￿HlN ONE YEAR
Group
Chartty
31.3.22
31.3.21
31.3.23
31.3.21
Trade debtors
Arllounls owed by group Underta￿'ngs
Prepayments and accrued income
4.483
1,272
169,708
3,077
132,708
4.557
5.695
10.525
6.967
172 785
137,265
17. CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
Group
Charity
31.3.23
31.3.22
31.323
31.3.22
Trdde creditors
ATnournls owed to group undertakings
Social serAJrity and other taxes
VAT
Other creditors
Accruals and deferred incom6
11.436
9,446
1.538
15,033
893
2.393
15,486
128
1.220
254
1.255
9,506
18,954
4,655
4.250
7,626
9.704
43.520
39,415
34,704
35,337
Group deferred income indud8d above..
Deferred al 1 April
Released Ir) income in the year
AddilK>nalty defekT@d in the yèar
7.682
17.6821
7,412
17,4121
7,882
Deferred at 31 March
13,625
Deferred Income comprises membership fees, competf(ion fees and rental incorne received in advance.
ANALYSIS OF NEf ASSETS BETWEEN FUNDS - GROUP
31.3.23
Totsl
funds
31.3.22
Total
funds
Unrestricted
funds
RestTiCt8d
funds
Fried assets
Currènt assets
Current liabilitie5
71,744
77,627
43,5201
287.339
4,641
359,083
82,268
43.5201
363,033
115,651
39,4151
105.851
291,980
397 831
439,269
Page 14

Solihull Ind¢x+r Bowls Club Limlt
Notes lo th? Finan¢lal Statgments - ¢ontinu•d
for the Year Ended 31 March 2023
19. MOVEMENT IN FUNDS. GROUP
Nel
movement
in funds
Transfers
be￿66n
fijnds
Al
31.3.23
Al 1.4.22
Unrestrlcted funds
General fund
Designated fund - carpet repLgcement
127.979
12.000
(34.1281
14,000}
89,851
139,979
(34128)
105.851
Restricted funds
Grants
Sport England - Covid-19
Heart Df England
296,921
1,369
1,000
15.941}
{1,3691
290,980
1,000
7,310
291980
TOTAL FUNDS
439,269
41,438
397 831
Nel rnovernenl in funds. included in the above are as follows=
Incoming
resources
Resources
expended
Movement
in funds
Unrnstrlcted funds
Ggneral fund
221.769
1255.8971
134.128}
Restrfcted funds
Grants
Sport England - Covkl-19
9,000
{14,9411
1S,9411
1,369
9.000
16,310
,310
TOTAL FUNDS
230,769
272,207
41,4381
Comparatlves for movement in funds
Net
movement
in funds
Transfèrs
belweon
funds
At
31.3.22
At 1.4.21
Unrestricted funds
Generaj fund
D8signated fund - carpel replacement
55,536
8.(N)O
76.443
14,0001
4.000
127,979
12,000
63,536
76,443
139,979
Rg$trlct&d funds
Grants
Sport England- Covid-19
Heart of England
H&art of England
311,142
4,495
{14.221)
14.495}
1,369
1,000
296,921
1.369
1,000
315.637
16,347
299,290
TOTAL FUNDS
379.173
60,096
439,269
Page 15

Sollhull Indoor Bowls Club Llmlted
Notes to the Flnanclal Statements - contlnued
for the Year Ended 31 March 2023
MOVEMENT IN FUNDS- GROUP- continued
Comparative nal movemant in funds, included in the above are as follows-
Incoming
re50urce8
Resources
expended
Movement
in funds
Unrestricted lunds
General fund
246,079
1169,6361
76.443
Restri¢tsd fund$
Grants
HMRC - coronavirus lob retention
scheme
Sport England - Covid-19
Heart of England
Heart of England
114,2211
114,2211
1,746
{1.7461
{4,4951
13,4501
14,4951
1,369
1,000
4.819
1.000
7,565
23.912
16.347
TOTAL FUNDS
253,644
193.5481
60,096
D9signated funds (L)mprises of fun(Is which have been sel ashle at th8 discT8tion of the Tru8lees for
specthc purposes. This indudes designab.ng £4.000 of the unrestrct8d reserves for the purchase of a
new carpet in 6 years h.me from the year ended 31 March 2020.
Reslricted funds comprise grants received for the acquisilk)n of frxed assets, whlch are belng
depreciated Dver their individual eslimaleil useful lives.
20. RELATED PAR￿ DISCLOSURES- CHARITY
Informalon about related paty transadions and outstsnding balan￿5 of the chartty18 Outllned betow=
Outslandlng
balances
Income
Expendlture
Entities over which the charity has control, joint control
or significant influen
3,300
At 31 March 2023
169.708
115,0321
Al 31 March 2022
132,708
The above amounts owed lo and from the charity are classffiad as r8payable on demand.
Page 16

Solihull Indoor Bowls Club Llmlted
Detallgd Stat8ment of Flnancial Activltles {Charlty Only
for the Year Ended 31 March 2023
31.3.23
31.3.22
INCOME AND ENDOWMENTS
Donatlons and legacle$
Donations
Grants
2,076
982
19,565
2.076
20.547
Investment income
Interest receivable
66
Charltable activitle$
Sales within charitable activitles
76.100
62,711
Total Incomlng r•$ourcas
78.242
83,263
EXPENDITURE
Charltable actlvltles
Wages
Pensions
Rates, water rates and insurance
Llcence fees
Sundrles
66,117
427
4,939
3,300
37,985
151
4,342
3,300
13.686
90.910
59,464
Total r¢sour¢es expend•d
90,910
59,464
Net1oxp8nditur•)Ilncome
12668)
23,799
This page does not forni part of the statutory finanoal statements
Page 17