MANSFIELD BOWLING CLUB FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 Company Reg. No. 05939859 Charity No. 1117767
MANSFIELD BOWLING CLUB YEAR ENDED 31 DECEMBER 2025 CONTENTS Directors and offi$ Rerx)rt of the directors Independent examiners report Statement of h'nancial activities Balan sheet Notes lo the financial statements &9
ANSFIELD BOWLING CLUB DIRECTORS AND OFFICES FOR THE YEAR ENDED 31 DECEMBER 2025 Company Reg. No. 05939859 Charity No, 1117767 DIRECTORStrRUSTEES Mr John Stuart Hallows Mrs Eleanor Margaret Lake Mrs Hazel Southerington Mr Trevor Livings (Resigned 25 March 20251 Mrs Lynne Morrow (Resigned 25 March 2025) Mr Paul Sanderson (Resigned 20 October 20251 Mrs Dawn Woc*J (Resigned 4 May 20251 Mr Shaun Henshaw (Resigned 25 March 2025) Mr Rhard Czubkowski Ms Jane Huist Mr Mal¢ Foke5 Mrs Catherine Heslop Mrs Christine Bagnall (Appointed 25 March 20251 Mr Michael Cooper IAppointsd 25 MarGh 20251 Mrs Cheryl Jean Crowe (Appointed 25 March 20251 Mrs Jan8t Parkin IAppoinled 25 March 20251 Mr Ghristopher Walker {App(xnled 25 March 20251 SECRETARY Mr Malcolm Fokes (Appointed 25 March 20251 Mrs Eleanor Margaret Lake (Resigned 25 March 20251 REGISTERED OFFICE Mansfield Bowling Club, Chesterfield Road South Mansfield Nottinghamshire NG19 7AP INDEPENDENT EXAMINER Matthew Higginsoll FCCA APC Accountan15 7 Sl John stet Mansfield Notts NG181QH
MANSFIELD BOWLING CLUB REPORT OF THE DIRECTORS YEAR ENDED 31 DECEMBER2025 The direelorfs report incorporates the Trustees annual report lor the year ended 31 December 2025. Governance and Management The charity is a company limited by guarantee and a registered ¢harily. It is operated under the rules of its mernoraThJum of associalion dated 19 September 2006.11 has no share Gapilal and the liability of each member In the event of winding up is limlted lo an amount not excee¢Jing £10. All members of the board continue to give their lime on a voluntary basis, receiving no berit5, financially or in kind through the charity. Alms and oblectfves To provide a Bowling Club in Mansfield, Noth'nghamshire, in the interests of social welfare and forlhe benefit of the public. The club is provided with the object of imwoving the condittons of life forthose people in neèd of the facilities Summary of the main activltles un(iertaken for the publlc beneflt In relation to the objecllves The club allows ihe facilities to be used for the coaGhing of children in the local schools calchmenl area al no c051 with coaching from qualified coaches also al no cost. Facilities are provided for the disabled iluding designated car parking. The club purchased a defibrillator lch is in an area Ssib by the general publiG. The club provides coaching forthe elderly and mentally challenged young lUIts. The club operates an open membership policy and also welcomes casual callers who would l*e lo bowl. Summary of the main achlevements of the charlty during the year 2025 ha5 seen greater financid strains ihal are affecting us all. Destile irtreased costs for electricity and grounds maintenance etc. the club has managed lo raise sufficient fulS through subscriptions, socid events, donations, plus oblainiro a grant to enable us lo purchase a much needed Wer and equipment lo help our disabled tnembers. Local charthes such as the Salvation Army and our President's Air AMbulae charity have also benefited from the Clubs fund raising events, thank you to all our members. Al the end of our financial year we havè managed to generate a srnall surplus of fu1$, even though metllbers who renewed I11r SubscriptnS duling 2025 nefIted from a one off reduction of £10 in celebration of our tricentennial year, in recognition ol dl their efforts for the Club. Charity's pollcy on reserves The club aims lo keep two years running Costs in its General UnrestriGled Funds due lo thp experiences gained from the pandern that had been around lor the prevIS two years. The club also keeps a sinking fvnd in case ol any emergency Gosls for repairs etc. Any surplus re5eNeg ol money are used for the benefit of the club and lor ils members such as keeping the premises and grounds Gonlinuously updated for the safety of any elderfy of disabled people attending and improving the club's faciSilies. Wherever wssible large amounts of oxpendilure are funded by obtaining grant fundiThJ lo enable the level of reseNes to be maintained. The reFQrt of the dir6rlrKs has been prepa1 in ance with the sp8cial provision of Part 15 of the Companies Act 2006 relating to small companies. half of the Board Mr Rtchard C kowski, Director and trustee Dated IS-o+-2ci2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MANSFIELD BOWLING CLUB FOR THE YEAR ENDED 31 DECEMBER 2025 I report lo the charity trustees on my examinabon ol the accounts of the company for the year ended 31 Dec6mber 2025, which are sel out on pages 410 9. Respectlve re5pon8lbllllles of the tN$tees and examlner As the charity iruslees of the cornpany land also its directors forthe purposes of company lawl you arè rèsponsible for the preparalion ofthe accounts in accordatKe with Ihe requirements of the Compani&s Act 20061,1 2006 Acr}. Having satisfied myselfthal the aOUnt5 Qflhe company are not rth]uid lo be auditsd under Part16 of the 2006 Act and are eligible for independent examination, I report in respect ol my examinats'on ol your company's aGwunts as carried out under seGlion145 of the Charities Act 20111'the 2011 Acl'l. In carrying out my examination I have followed the Directions given by the Charity Commission under sèction14515Mbl of the 2011 Act. Independènt examlner'5 Statement I have compteled my examination. I confirm that no material matters have come lo my attention in connection wilh Ihè examination giving me Gause to believe that in any material respect.. accounb'ng records were not kept in respect of the company as required by Section 386 of the 2CK16 ACL or 2. the accounts do not aGcord with those records,, or 3. the accounts do not comply wilh the accounling requirements of section 396 01 the 2006 Act other than any requirement that the ountS give a'lrue and fair view, which 15 not a matter considered as part of an independent examination., or 4. the accounts have nol been prepared in 0rdae with the methods arKI principles ol the Statement of Recornmended Practice for accounting and reporting by charities apFlicabie to charities preparing I1r accounts in aCCordare with the Financial Reporting Standard applicable in the UK and Republi ol Ireland IFRS 1021. I have no corrErns and have come across no other matters in connection wrfh the examination to which attention should be drawn in this report in orderto enable a proper understanding oflhe awounts to rehed. atthewHigglnson FCCA Forand on behalf of Apc Accountants Llmlted CharteredAc¢ountant$ and StstutoryAuditors 7 StJohn Street, Mansfield, Nottinghgmshlrn, NG18 IQH Dated iÈ10412076
MANSFIELD BOWLING CLUB STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 UnreslriGted Funds RestrrI Tol8ls Funds 2025 Totals 2024 Nole Incoming resource5 27,762 414 28,176 29,383 Resources expended 26619 26619 28631 Net movement in fund8 Transfers 1,143 414 1,557 752 Net movemènt In funds 1,143 414 1,557 752 Fund balances 811 January 2025 58 126 57 374 Fund balances at 31 December 2025 All of the above results are derived from continuing aGlivilEs. All gains and105se5 reGc4Jnised in the year are included above. The notes on pages 6 to g lonn part ol these financial Statents.
MANSFIELD BOWLING CLUB BALANCE SHEET AT 31 DECEMBER 2025 2025 2024 Note FIXED ASSETS TaNJible assets CURRENT ASSETS Stocks DBblo Cash al bank and in hand 26,032 27,526 317 957 531 1,061 36,864 32,352 CREDITORS: Amounts falling vrtihin one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS: Amounts falling due after more than one year 59,683 58,126 NET ASSETS RESERVES Development Fund Sinking Fund General Unrestricted Funds 2,134 22,290 2,134 21,876 TOTAL FUNDS For the year eJang 31 December 2025 the company was enlided lo exemption from audit under section 477 of the Companies AGt 2tXJ6 felaling lo small companies. The members have not required the company lo obtain an audÈt of ts accounts for the year ended 31 December 2025 in accordance with section 476 of the Companies Act 2006; The directors acknowledge their responsibilities for,, lal ensuring Ihatthè company keeps accounting records which cornply with Section5 386 and 387 ofthe Ccmpanies Act 2006 and Ibl preparing financial slalernents whKh give a Irue and fair view of the slate ol affairs of the company as al the er of each financial year and ol its surplus or deficit for each financial year in accordance with the Tequiremen15 of Sections 394 and 395 and which otheNise comply with the requirements ol the Companies Act 2006 relating lo the financial statements, so far as applicable to the company. The financial statements have been prepared in accordance with the speelal provisions of Part 15 of the Companies Act 2006 relating lo small companies and with the Financia Reporting Standard Forsmaller Entslies lefleclive January 20081. TIES9 financial statements were approved by the tard of diTectors on kowsi Di nd Iruslee Mr J S Hallows, Director and trustee notes on paJes 610 9 fonn part of Ihese financial slalements.
MANSFIELD BOWLING CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1 Accountlng Pollcles The principal coUnting pc¢liGies *lopied in the preparan ol the fin¢181 statements are set out below. Basis of accountin The principal accountsng polici68 adopted, judgements and key sourGes of estimation urKertainty in the preparation of the financial stslemenls are as follows,, al Basis ol prepardlion. The finarKial siatenEnts have been prepared in OrdanCe with Accounting and ReportiThJ by Charib'es.. Statement of Recommended Praclice applitrable lo charitS preparing Iheiraccounls in ac¢(xdan¢e wth the Financial Rpporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive1 January 20151 (Charities SORP IFRS 10211, the Financkql Reporting Standard applicable in the UK ar Republic ol Irelat)d IFRS 1021 and the Companies Act 2006. The psentat[r currency of the financial statements is the Pound Sterling (£1. Assets and liabililies are initi'ally recognised al historical cost orlransaction value unlessolherwse slated in the relev1 accounting policy note Isl bl ReColliall0n with previous Generally AcGepied Accounting Practice In preparing the accounts, the Iruslees have considewl whèth6r in applying the accounts'ng polic5 required by FRS 102 and th8 Charities SORP FRS 102 no restatement of comparative items was required, Incomin Resources Recognition of incoming resources- These are irKluded in the Statsment of Financial Activities ISOFAI when.. The Chartly becornes enlilled to the resources., The trustees are virtually certain they will Ceive the resources., and The monetary value can be measured with SLfficienl reliabilily. IrKoming resources wlh relaled expendilure-where incomirs resources have related expenditure laswilh fundraising or contract income) the incoming resources and related expènditure ao reported nel in the SOFA. Grants and Donations Gran15 and donations are only included in the SOFA when the charity has UnCdItional entillemenl to the resources. Tax reclaims on donations and gifts- Incoming resources from lax reclaims are includ] in the SOFA al Ihe sarne lime as the gift lo which they relate. enditure and Liabilitie5 Resources exFended- Resources expended have been Classif using a natural classification, Liability recojnilion - Liabilitie5 ar& recognised as soon as ther6 ts a legal or constructive obligation commitbng the charity lo pay out resources. Granis with performance Gondilions - Where the charity gives 8 grant with condilions for its payrnenl being a specir level of seNice ol oulpul to be provided, SLKh grants are Mly reeognised in the SOFA 0e the recirjenl of Ihe gmt has provided the specified s8rvice or output. Grants payable thl perfomiance conditions - These are only OgniSed in the SOFA when a commitment has en made and there is no conditions to be rnet telating to the granl which remain in the Gonlrol of the charty. Tan ible fixed assets Tangible fixed assets are stated al cost and reducèd by dewecialion calculated lo write off the cost of each assets over their eslimaled useful lives as lollows.'- Plant and machinery Land and Buildings 20% p.a. straight line Amrtised over 99 years
MANSFIELD BOWLING CLUB NOTES TO THE FINANCIAL STATEMENTS (contSnued) FOR THE YEAR ENDED 31 DECEMBER 2025 Stocks and work in ress Stocks are valued at the kwer of cost and nel realisable value, after making due allowance for obsolete and slow rnoving ilems. 2 Tangible fixed assets Land a1 Plant & Buildin 5 Machine Total Al1 January 2025 Addit'ons Disposals 19,628 29,877 2,108 49,505 2,108 Al 31 DeGembèr 2025 reciat¢on Al1 January 2025 Provided in year On disposals 2,356 196 19,623 3,406 21,979 3,602 Al 31 tJeGwllber 2025 Nel Book Value Al 31 December 2025 At 31 Oecèmber 2024 2025 2024 3 Debtors Pr8payrnents 4 Credilors: Amounts falling due wlthln one year Other creditors 5 Reserves Development General FUNI Fund Sinking Fuftd Total At1 January 2025 2,134 34,116 21,876 58,126 Sufplus (Deficit) for the year 1.143 414 1,557 Transfers At 31 December 2025 2025 2024 6 Trustees expenses 2 Iruslees had expenses r8imbursed in the year12024-2}
MANSFIELD BOWLING CLUB NOTES TO THE FINANCIAL STATEMENTS (Continued} FOR THE YEAR ENDED 31 DECEMBER 2025 7 Independent Examiner's Fees 2025 2024 Independent examinerf8 fees for rey)rbng on thè accounts 2025 2024 8 Incoming Resources UnreslriGtsd Subsctiplions Grants Compelilion fees Raffles Dinner Buffets Teas Bridgo and cribbage BBQ less costs CL)aching Donations and sundry income Lottery (Previously 200 Clubl Club House Income Green and Room hire Small mal 8owling Social events ConlribulK)n from Bar Sale of lies etc Sale of ekclricAIy 9,801 1,000 925 1.377 1,756 611 1.824 1.306 7,480 4,200 977 1,438 2,655 331 1,818 1,540 259 1,056 316 56 1,544 280 1,222 295 258 2,468 833 1,131 385 181 2,438 401 Total unreslriGled incoming resources Restricted Building society interest
MANSFIELD BOWLING CLUB NOTES TO THE FINANCIAL STATEMENTS (contSnued) FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 9 Resources expended Unreslricled Rates, insurance aThl eleclricty Grounds maintenance oirlS expenditure Cost of dInr Trophies Repairs NCBA subscriplKsns Website and wifi Accountancy Printing and slabonery Sundry expenses Training Legal fees Coxhing costs Small equipment purchases Clothing costs DeprecFalion of planl and rnachinery Amortisalion of18asehold land 3,578 8,758 303 1,927 810 3,333 544 741 990 328 234 5,091 9,829 184 2,933 764 3,206 407 928 960 55 313 191 87 143 1,137 3,406 196 159 403 3,108 204 Total unresth'cled resources expewjed