Ccthpany wl$traUon nnber. 02247448 Chatty rvJmb•r'. 1109093 ADUR INDOOR BOWUNG CLUB UMrrED TRUSTEES, REPORT AND UNAUDITED FINANCIAL sfATEMENTS FOR THe YEAR ENDED 30 SEPTEMBER 2025 SRC Athls BNI 6Sb
Adur Indoor Bowllng Club Umlt Contents Truste•s' Report In(Wnd•nt Examlnfjei R4wt Sheet 7-10 The fvMowin9 pagés do rK>t fom p•rt rf the stsbkory 4¢nts. 11-12
Adur Indoor Bowllng Club Llmlted Trustees. Report (contlnued) For The Year Ended 30 September 2025 GDvernlng Do¢umnt Adur Indoor Bowlln9 aub Urnltsd fs a coffwy Ilrnif8d by guarnntee 9overned by Its Memorandum and Artlde5 of Asstydaiim dated 22nd Aprfl 1988. It a r¢glstered charty wlth Ihe (knrlty CoMfj55kn. Current truststs have the gth¢ 10 Invlle new tre$ eo¥d. Tre can have no fewthan 5 ar up to 8 mernber5. The Bo¥d odrnlnlsters the Charty. The 8owd hold monthty meeUr4s. A ¢holrpersorb 15 appolnted by thE trtee8 ts oversee the day.tOaday operntyons ¢rf the tharfty. To ladlltste effettlve 0[JoI the chalrperson can delegate authorlty ft+r op¢F•tlon•l mattery thduthng fimar•. R•I•l•n •MI AdMthl•tr•t1 Il•l•ll• Ttu•t••• Ms J Holden- Ilwrtee Mr R Atkln$- Trustee Mr P Bdstow- Tr(apPoInt•d 0110912025) Mr D Noi4e- Ilustet lappdnted 0110612025) Ms A Steward . Trjstee (appolnted 011051202S) Mr S Pov•y- Trjstee l•ppolnied oimJi2026) ¢h•Ylty Numb•r L109093 Comp•AV Ilymb•r 02247448 Indep•b¢Tht ex•mlMr EIrd R de Sou2• WT SRC Advlsory 2nd Fl¢)or Preston Pork mr SO Road Bght0Th BNI 6SB
Adur Indoor Bowllng Club Umlted Company 140. 02247448 Trts#tees' Report For The Year Ended 30 Septemb¢r 2025 The trustees present thelr report arl the ftnandol statements for the year ended 30 September 2025. ObJ8tUw and A¢tlvltl•8 Alm$ and ObJertlTMS The obJ¢¢tlves of the charlty ore.. The promotlon of community partldpatfon In healthy recreth by pr•vldlng fèdlltles for pl•ylng In&Jor bowls, for peowe of •ll abllltles. In¢ludlng sped81 care for the dls8bled. The chjdty ha5 the general alm of COntbutIng to the quallty of Ilfe of people. The area In whkh the peo¢ may beTrefft ts not denned but In practlce It relates to the Southwkk area of West Sussex, allhough rnernbers rnay Ilve throughout the county of West Suss¥< and In nel9hbourlng Brlghton and Trkive th• county of East Su550X. The tharlly Is dependeTht upon the vOlpJnry help oi Its m¢¥nbers. A¢hlev•rnents and perfomiaace M•ln Achlw¢m•nts oun9 the year, the avb ha5 contlnued to 8fihan Its fadlltles and wovlde a welcomlftg emilrnnment fw members of all abllltles. supported by the oThgolng commllment of volunteer$ and membets. Membershlp partldpatlon has Shown a grndual rorovery folloY41ng the dlsruption of prtvltyjs years, wlth Intreased bowllng art(vlty and engagernejt 8¢r095 the aub. Fundralslng soclal actlvldes have remalned an Important part of Club Ilfe, conlrtbuting both flnancbally and socbally, wllh a raTrge of events hejplng to support Income and strengthen the Sense of communl Overèll, the Club ununues to meet Its objedves of promoilrtg PadpatIOn In Indoor bowl$ 4nd Impmkng the Wellbelng 0 FurAralslrw a¢tS¥111¢0 Vadous furtd ralslng events jre held trrought the year 4$ shoym In the 8ttached #c¢oursts. Fln4ncl•l Revlew Fln•ndal Podtl¢ The fiftandal ffsults for the year show a net defidt of £36,$4412024: £49,318 dfi¢ltl, thts Is lèryely attrfbutsble to depre¢i8rion th)rges on tht aub's property and eqPrnent. Oepreoatlon 15 a non-cash accountlng adjustment, reftectirwJ the use and agelng of ¥sgets over Ume, rnther than acwal expenditure Inojrrad durfng the year. When thls thorye Is exduded, the undedyln9 operatyng posltlon of the Club 15 51gnillcantfy Improved. The Twsiees threfore con51der that the aub's cfj actlvltles remaln bmadly $t{Nable• although ¢ontlnued on IrKome generdtlon ond cosl control 15 rewlred. Total Irome IncreasÈd sllghtly to £172.425, supported by subsCrfptls, green fees and fundralslng activltles, whl expendlture reduced to £208,972 due to careful ust management. The Club reserves have dewsed to £103,531 ai ye¥r end (2024.. £140,080), and whlle thls Temalns suffl¢lent for currenl operailons, it h5ghllghts the Importance of malntalnlng and growlng membershlp levels, whl¢h remalTh the prlrnary source of Income. Cash balartces have Improved durlffig the year, providlng some short-tem stabllity, but tmtlnued focus 1$ requlred contlIng ¢osts and InasIng Income to ensure iong.tsrm nnanclal $ustalnablllty. Futurn Pl•nB The wlll ¢Mtlnue to Invest In the rnalntenafi afid Improvemert of Its fadlltle5 as r4ulred. In addlilon, the Trjstees wlll focus on lrtueaslng membershlp. enhandng the range of 50dal and lundr4lng actfvitle5, artd encournglng wtder cornmunlty partldpatlon. Attentlors wlll also be glven man8olng operatlng costs and Strengthening Income streams lo support the Club* 1009-temi ftnan¢lal reslllence. The owolng ¢ontrlbutlon of members ond ¥dunteers wlll lernn Central to achlevlng these oblecuves. stru¢tIlV•i Gw•mance Managem¢nt Page i
Adur Indoor Bowllng Club Llmltad Trustees, Report (contlnued) Por The Year Ended 30 September 2025 Sfflall CompaThy Rules ThL8 rwt has been prepa kn accordance wkh the spe(Sal io amyles wbjett 10 the small mpanIeS r¢glme Part IS of the Ctyw*anles A¢t ?006. Ms J Hol¢fen Oate
Adur Indoor Bowllng Club Umlted Independent Examlner's Report to the Trusttts of Adur Indoor Bowllng Club Umlt¢d For The Y¢ar Ended 30 September 2025 I W to ihe ¢hartty trusws on my ¥8rnth of the or the Comp•rry for ttKt year %ded 30 September 2025. RwoA•lbllltlu •nd D•¥l• ot R•port A5 the thadty trustee5 of the Company land •lx tts threctors purposes of comwy taW41, you art respon51A• ft the preparnuon of the accounts In K(ordan¢¢ the requlrwnents of the Comp•nles Act 2006 fthe 2006 W. Hovlng satlsfied ryself that thi •t¢¢Amts of the Cofiw•iy ore not rew4red to be •u¢d under Part 16 01 the 2006 Ad and Te ellglbl¢ ler Independeni txamlnatlon, l rtptyt Irb respect 01 my examlrwvon of your ¢h¥ity's ac£ounts as urfed out un¢Jer secilon 145 of the Charftyes £t 2011 I'lhe 2011 ). In caryyln9 f•Jt my exarnh I have idbwed the DWecuor glven by the Charfty Comndsthn under sectkn 14y¥J (b) of tr 2011 P£t. I hève comploted rny examlnètlon. I torlm thrt M h¥ttus h•v• m to rny •u)¥tyi tn •x•m10atrt glvlng me cause to bdle¥e: l. accountln9 records wer4 not kepl kn re5pett ¢4 the CThnp•Ty as Y•qulr•d 386 01 th• 2006 Art: or 2. th• acwunis do nrt accord wlth tlw records,. 3. the •¢counts do not conwty wlth th• •c¢tyJrt5n9 r•tylrnmehts ol 396 Lrf th• 2006 Act other than wy requIrnei that the xc¢vrts 4yv a'try¢ aThJ lalr¥lv•l wNth Is r1 a mbtter consldered u prt af an Ind•pen examlnotlon,. or 4. the h8¥e not beth) yepared In th• m•thods and prlndpl•s 01 the Statement or R•comThnde¢l Pr•cik• lor accounllw and tharttl applkable to charttkn prtparfng thetr In •ccord4nce w5th the flnardol ReportlrwJ stsndard •pplk•t4• kn Ihe UK and Rewbllt ot Ir•Id {FRS 102). I hove no corKem and o>m¢ acrom M fjr ffl•tt kn connecikn tA#h the ex•ftknilon to thlth •tt•iilon shoukl b• ¢hwn In thli r•port In othr to •n•bl• • pmptr oe thi 4coirti to r•ath•d. R d• Souza MAAT Date 2nd ljoor Pyertoh P•t Htyjse South Ro•d Brlghton BMI 6S P4e4
Adur Indoor Bowllng Club Llmlted statement of Flnanclal Artlvltles {Indudlng Inwme and Expendlture A¢count) For The Year Ended 30 September 2025 2025 2024 UThrestrf¢ted Unrestrfcted fund8 fvthds INCOMe AND ENDOWMENTS FRQM.. Donauons and legldes Other tradlng acuvbtles Investments 154.746 17,507 172 157,500 12,009 121 172,425 169.630 EXPENDThURE ONI Ralslng funds Charftable artlvmes.. Governance Oiher tTrdlng athty {124,7441 (133,890) (83,5071 {7181 1208,9691 {83,616) (1,4431 1218,949) Ner ExpeMDITUAE 136,544} 149.319) NET MOVEMEfry IN VUNDS RECONCILIATION OF PUNDS: fo¢al (unds brought foThJard TOTAL FUNDS RRIeD FORWARD 136.544) 149.3191 140,078 189.397 13 103,534 140,078 The notes on p49e$ 7 to 10 brrn port of these NThandal strtements. Page S
Adur Indoor Oowllng Club Umlted Balance Sheet As At 30 September 2025 2fr25 2024 Unr¢strlcted Total FIXED ASSET$ Tangl Assets 108,793 141.824 1(,793 141,824 CURRENT ASSEYS Stotks io 1221 22.124 42.627 2.213 5,052 S4,852 li Cosh at botyk and In hand 62.117 66,972 Cr•dltors! Amounts Falllng I• OMI Ye•r 12 (67,3761 (68.718) MET CIJRRENT ASSETS (LIALiTIEs) (5.2591 (1,746) 103.534 140,078 ASSETS 103,534 140,078 FUIIDS OFTHE CHARITY Unrestrfcted Fd$ 103,534 140,078 TOTAL PUNDS 103.534 140.078 Fortr year endlng 30 Septernber 2025 the (h¥6tsL4e ctyryany was to frm wdf£ urthrsectlon 477 of the Companles 2006 reLaUng to Sm1 ctynpanies. The members have not required the comparhy to Ob an in attordance wlth se¢tlon 476 of th Act 2006. The tru5W acknowledge thelr rnsponsljiliknes lor requtrwits ofthe kt wth Tespert to xcoundrlg record5 and the weparnuon of acc. These acctyJnts have bev) yepared kn accNdarte fkh tr •ppiab trj cffjns subject to the small ¢oryanle$ regime. On behav of the bmrd MsJHa Trus¢ Th¢ oth pages 7 to 10 frym part rfthe5¢ fir•la1 xa1emtr. Page 6
Adur Indoor Bowllng Club Umlted Notes to the Flnandal Statements For The Year Ended 30 September 2025 l. General InfornHtIoTr Adw Indoor Powllng aub Urnlted Is o c¢ft¥>w Ilmed by In E10 & Walts. reglsterpd number 02247448 ènd rng15tered number 1109093. The reglstered oTre Is. 2. A¢¢oUnt1 Pollds The fina1 statements have been prtpared Ih acrordrn ¥Jlth the Clwiues SC&P (FRS 102)"kntrJThtW and Reportlng by thadtles: Statement of Recarnrnend¢d appiieabbe to charits preparft)g thelr accounts In accordan wlth the Repon9 Stsndard aP1(ab ln the UK and Rwublic of Ireland IFRS 1021 leifecuve I January 20191". Anal Ren0 Standaril 102 Tr Rn•rKlal Reptyiir4 Standd applicaNe in the UK and Repubnc of Ireland. aftd the Cornpanies 2006. The tharltablt company ts a eenefft Fthtity as dellrd by FRS IQ2. 2.2. Tanglbh Flxed As8ats and Dewed•t Tans4bk nxed assets are measured at cosi le$5 a¢tymuhited and any a¢wmulatèJ irnpalm)ent losses. Oepredatlon Is provlded al rates caloJkit•d to wrlte (4f the o)st of the Ilxed assets. less their esilmoted reshluol v41u er thdrexpetted uselul Ilves on the bases: 5% Stratqht U 10% Strght Une120% M 119hb"Dg) 2S% AeduclThJ 8alan Flxtutes & Fltrings Comwtsr equlpm Stocks and work In progress are vabJal attr lowwrf¢c4t rt reaftsable Val )ft¥ maknng aNOw8n for obsolett and $l0w.rn1>9 Stc<k5. Cost Is detsrmlned Uslrwj the flrst-ln. first metl¥)d. Cost Inrhth all dtrect (ost5 aTh1 an approprfe proport6on of flxed and rIable overhea¢ts. Work In progress ts refie(ted kn the actothits on a <onts•ct by corthct b3sl$ ty re¢ordlD9 iwnfftr ond related cost5 8$ contract a£dty prc4re55es. At end of rept¥Ung F¢rlod #rKks are assessed for WnpalnnEnt. Jf an Item ol stock Is Impalred. the Idenvfied stc<k 15 reduryé to ts seln9 Pr less ¢osts to wmte and sell and an lrnpaimlt charye Is retO9nLl In the statement of fina[& actIe$. Where a reversal of the ImprmenL Is requlyed the Impalmient tharye Is reversed. up to the 09[Ma1 ImpaInn¢ loss, ano ts re¢ogn15ed as a credlt In Ihe Slatemert of finandal aCtiv6e$. 2.4. Cash and Co•h Equl¥al¢tyts Cash and cash eWvants are Iwlc finandal assets and cash in l*nd ?d depowts hekl at ¢zll wlth Trks. other short.term hlghly Ih4uld Investments that rnatwe in no rn0 than ¢hree morth5 from the dote of acqutIOn and ¥e 4(11V ¢oJwert1e to a knovffl arnwnt of cash Wnfficant rfsk of than9e In value, and bk overdrafts. 3. IbKom¢ from Donatluns and L•ydts 2025 2024 Unr¢strfrted Linrestrf¢ted fund¥ fund 154,746 157,500 4. Invgstfflqnt Incom• 2025 2024 UnrestAeted Ubwestrirted fvntls Bank Intertsi rtcd¥oLle 172 l21 Page 7
Adur Indoor 8owllng aub Umlted Notes to the Flnandal Statements (contlnued) For The Year Ended 30 September 2025 5. Not kn¢omel(Expendltur•) The net expendtture SEatsd aft¥ dwr95o1dng). 202$ 2024 Dep10¥n oi tangll)le flxed èsseis" owmed 33.031 34,848 6. Anatysls ol ExpeDdttuvo 2025 und•rt•k• dlrecdy (see note 7) TOtsI Ra&lng lunds Governance Other Iradlftg 124.744 83.507 124,744 83.507 718 718 718 208.251 208,969 2024 Acdvltle¥ Wport undertaken 411Tedty (see nrte 7) Totsl Raislng funds Govemar Other tr4dlng actlylty 133.890 83.616 133.8%) 83,616 1,443 1.443 1.443 217,506 2L8,949 7. Support Costs 2025 Islng I5 frnanCe Total employee costs 2,761 85.845 36.138 2,761 85.845 86,6L4 33.031 Gweral adrnlnistralkn Depredad 50,476 33,031 124,744 83.507 208.251
Adur Indoor B•wling Club Llmlt•d Notss to the Flnanclal Statements (contlnued) For The Year Ended 30 September 2025 2024 T•t•l ernployee ¢osts Premlses ¢xpenJes fjweral wdmlnlstrntkn l)epre¢l)Yon 1,535 93.314 39.041 1,535 93.314 87,809 34,848 48,768 34,848 k33.890 83.616 217.506 8. A¥w•9• Ilumb•r ol employ Av•rage ol durtng th• y•ar was.. NIL120Z4.' NIL) 9. T•n•lbl• AM•t• L•Dd Prop•rtv Axtu IL Cornput•r Vlillngs Equlpm•rtt T•t•l A# •t I lJrtob•r 2024 933.941 334,357 34.979 I.J03.277 •t 30 S•pt¢mber 2025 933,941 334.357 34.979 1.303.277 Al It l Octohr 2024 Pmfded thjrtng th• g•r 863.761 17,730 270.616 13.323 27,076 1,978 1,161,4S3 J3,031 As •t 30 Sqptembqr 2025 881.491 283.939 29,054 1,194,484 14•t Baok V•lu• As •t 30 S•pt•n*•r 2025 52,450 Xl.418 5.925 LQ8.793 •t I i)rtober 2024 70,180 63,741 7.903 141,824 10. stothl 1025 2024 2,213 2,ZZI 11. D•btor# 2025 2024 Du• wlthlfft ooe y••r Prepaymthits and ac(wed kKome orher debftys 3.622 1,430 3,620 18,504 5,052 21124
Adur Indoor Bowllng Club Limlted Notes to the Flnandal Statements (continued) For The Year Ended 30 September 2025 12. Credltort. Amounts Falllng Wlthkn OM Y 2025 2024 Other credltors Accruals 59.308 8.068 61,778 67.376 68,718 13. Movem¢Trt lth AS•tl A8at30 S¢ptsmber 2024 Unw8trl£t•d tunds Gerrnl: Genernl r&Ited lur 140.078 172.425 {204969} 103.S34 Total fv$ 140,078 171425 (208,9691 103.534 As•tl Asat30 Septeml Incom• Exp•Tthrn 2024 2023 Unrqstrfrted funds Genernl: General unre51rttted fund 189.397 169.63Q (218.9491 140.078 Total funds 189.397 169.630 (218.949) 140,078 None of the trustees rec•lved any rtmunttatlm or any other bwfts trtyn an •npjryffi wlih the tharfty or a related enuty durfng the current or ye¥to¢ts year. IS. Rdated P4rty Dlsdosures TraThsJ¢ttons wlth Tntees note. 16. Company Ilmlted by guarnntee The cNry)any 15 Ilmlted by guarantee and Iw no shwe r¥iial. Evw Memb of tr* compaoy undertakes to cOntbUte lo the assds ol the tPanY, In the of a w4ndbw . Such 8n amwnt as may be requlrel nrt exceedkng £1. Page io
Adur Indoor Bowllng Club Llmlted Detalled Stement of Flnanclal A¢tlvltles {Includlng Income and Expenditure Ac¢ount) For Th Year Ended 30 September 2025 2025 2024 Total nd8 Total funds INCOME AIID ENDOWMENfs FROM: Donatlons and l¢g•cl¢• Pmfft Donthd from Sodal Club DoTraiior6 Green Fee5 Annuol Subscrtptk)ns L¢¢k¥ fees L2,115 1,640 69,071 69,920 2,000 19,956 2,137 65,216 68,411 1,780 154,746 157,500 Other tradlng •¢tlvltle8 Good$ and Unlforms Sold AdverU51n9 and Sponsorshlps Coryetltlon and Entry Fees Kltthen Franchlse Gross IncornE fmm 300 aub Sundry Income- CopSer and Fi Out ol Ilows Refrethents 899 1.964 6,541 1,984 1,940 1,253 Z,926 1,797 1,461 1,681 1.363 1,690 191 3,826 17.507 12.009 Xnvestmenls BaThk Interest recefvable 172 121 172 121 172,425 169,630 ExpeNQITURE ON: Ralslng fvnds Tr7vel and subslstence expenses Rent 12,761) 127.000) 15,070) 135,325} 19.S97) 17,904) 1949) {1,636) {1,980) 11.5351 {28,1151 14,1071 {35,9911 112,1331 112,2881 16801 13,3771 12,29ZI 11,90SI 12.1291 17.0561 14,657) (3,343) (2,549) (5991 16961 {5,525) ..CONTINUED Rates Ught ond heat RepalT$ and malntenance Cleanln9 Gardenln9 COSIS Kllx Machlne Hlre and Suppl Computer soknare. consumable5 and maInnanCe Webslie hosting Insurart Ptlntlngt postage and $t&tlonery Telecommunka¢iMs and data ¢osts 12,0871 14,723) {6,1791 14,9641 (3,1331 1981 13,0611 14.9441 Match and Entry Fees redlt card Comml551on Eniertalnlng Sundry expenses GTeen Steword5' Vouthers Page 11
Adur Indoor Bowllng Club Umltsd Detalled Statement of Flnandal Actlvltles (lThdudlng Income and Exp¢ndltuM A¢count) {contlnued) For The Year Ended 30 September 2025 300 aub Prtzes Trophle5 •Dd Prfze5 (1,170) (2.1631 11,4051 IJ.$081 {124,7441 (133.890) Chorlt•bl¢ A¢tlvltl•5." fjovernanc• AcctyJntsn¢y fees Legal and Prnftsslonal Faes Depredatlon of flxtures fitw$ Depredatth ol Computer equipmwt Depredatlon of lea5ehc4d tsnd ond prop•ty (900) (49.576) (13.3231 11.9781 (17.7301 (9601 {47.808) 114,4021 12,6361 {17.810) (83.5071 183,616) Othr dIng acllvny OpeAINJ strKk and work ID pM9s5 Purthases a051ng Stock w¢r in wc4ress (870) (718) 870 {870) Ilh431 870 (718) (1.4431 {208.969) {36.5441 (218,9491 NET EXPt14DrnIRÉ {49.319) 12