Report of the Trustees and Unaudited Financial Statements For The Year Ended 31 March 2025 For Darlington Indoor Bowls Club Ltd Independent Examinerfs Report to the Trustees of Darlington Indoor Bowls Club Llmited I report on the accounts for the year ended 31 March 2025 Respectlve responslbilities of Trustees and Examlner The chariws trustees {who are also dlrectors for the purposes of company law) are responslble for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 43{2) of the Charltles Act 1993 Ithe 1993 Act) and that an independent examination is required. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under Section 43of the 1993 Act to follow procedures laid down in the General Directions given by the Charity Commission (under Section 43{7)(b) of the 1993 Act); and To state whether particular matters have come to my attention. Basis of the Independent Examlnerfs Report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination which includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedure5 undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair vlev/ and the report is limited to those matters set out in the statement below. Independent Examinerfs Statement In connection with my examination, no matters have come to my attention: which give me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006; and to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mark Fletcher MAAT Senior Auditor Veritau Ltd South Parade Northallerton North Yorkshire DL7 8AL Darlington Indoor Bowls Club Ltd Report of The Trustees For the Year Ended 31 March 2025 Report of the Trustees Independent Examiners Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements Detailed Statement of Financial Activities Darlington Indoor Bowls Club Ltd Report of The Trustees For the Year Ended 31 March 2025 The trustees, who are also directors of the Charity for the purposes of the Companies Act 2006, present their report with the financial statements of the Charity for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reportin8 by Charities, issued in March 2005. Reference and Administrative Details Registered Company number 6525709 (England and Wales) Registered Charity number 1124781 Registered Office The Morrison Centre 97 North Road Darlington Co Durham DLI 2PY Trustees Anthony Macey Jane Pattison Independent Examiner Mark Fletcher Verltau Ltd South Parade Northallerton DL7 IAL Bankers Lloyd5 Bank 21-23 Northgate Darlington Co Durham DLI ITL Darlington Indoor Bowls Club Ltd Report of The Trustees For the Year Ended 31 March 2025 Structure, Governance and Management Governing Document The Charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The organisation was incorporated on 6 March 2008 and registered as a charity on 2 July 2008. The company was established under a memorandum of association, which established the objects and powers of the charitable company and is governed under its articles of association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1. Recruitment and Appointment of New Trustees The directors of the company are a150 charity trustees for the purpose of Charity Law and under the companvs article5 of association are known as members of the management committee. Under the requirements of the memorandum of association, one third of the members of the management committee shall retire by rotation at every general meeting. We are still seeking to appoint at least one more director/trustee. The management committee seek to ensure that business and management skills are well represented on the management committee. In an effort to maintain a broad skill mix members of the management committee provide both technical, hands on and financial skills backed up by continuity in the field which the company operates i.e. that of an indoor bowls facility. The ongoing week by week operation Is effectively managed by a full complement of a bowls club operations committee elected by members poll on a yearly basis. Induction and Training of New Trustees During 202312025 Mr Anthony Macey and Mrs Jane Pattison continued their work as trustees supported by Mr Martin Lynch. They will seek to appoint and train future trustees in induction procedure which covers: the obligations of management committee members • the main documents which set out the operational framework of the Charity including the memorandum and article of association resourcing and the current financial position set out in the latest published accounts future plans and objectives The new trustees wlll be given information from various Charity Commission publications including the Commission's guide 'The Essential Trustee" as a follow-up to the training sesslons. This Is distributed to all new trustees along with the memorandum and articles of association and the latest financial statements. Darlington Indoor Bowls Club Ltd Report of The Trustees For the Year Ended 31 March 2025 Organisational Structure The bowls club has a management committee of up to 12 members who meet at two weekly intenials and are responsible for the strategic direction and policy of the Charity. At present the committee has three members from a variety of professional backgrounds relevant to the work of the Charity. A scheme of delegation is in place and day-to-day responsibility for the provision of service rests with the Directors. The Company Secretary is responsible for ensuring that the Charity delivers the service specified and that performance indicators are met. The directors have the responsibility for the day-to-day operational management of the bowls club, individual supervision of staff and also that the employees continue to develop their skills and work practices in line with good practice. Wider Network At present Darlington Indoor Bowls Club Limited doe5 not consider itself part of a wider network. although it interacts with all other indoor bowls clubs in organisation, communication, friendly and competitive bowling. Related Parties The Charity has a close relationship with Darlington Borough Council who shares the Charltvs objective of the provision of sporting facilities, in our case, indoor bowls. Risk Management The management committee has conducted a review of the major risks to which the Charity is exposed. A risk register has been established and is updated at least annually. Where appropriate systems or procedures have been established to mitigate the risks that the Charity faces. Signiflcant external risks to funding have led to the development of a strategic plan with budgets discussed with officers at Darlington Borough Council. Internal control risks are minimised by the implementation of procedures for all authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, members and visitors to the bowls club. These procedures are periodically reviewed to ensure they meet the needs of the Charity. Objectives and Attivities The Charitvs objective and principle activities are to offer and promote the facilities of an indoor bowls club in the district area of Darlington, offering community participation in the same to persons interested in bowls and facilities for social activities and for meeting one another. The Charity continue5 to explore additional resources to enable those people new to bow15 to achieve their own personal goals and lead to a greater quality of life. Significant Activities to Improve the Facilitles Further work is to be carried out on the heating system. Filters are to be installed which will improve distribution and efficiency. Work is to be undertaken to install new underlay to the bowling surface to improve speed which will make it easier for bowlers to Succeed, especially our older members who are currently struggling. The surface is also going to be cleaned. Darlington Indoor Bowls Club Ltd Report of The Trustees For the Year Ended 31 March 2025 Gift Aid Following the acceptance in May 2001 by HM Revenue and Customs as a charity for tax purposes under reference rn20133 the company continues its policy to make claims for Gift Aid. Volunteers Whilst the bowls club does not rely on volunteers for the day-to-day activities, it does rely on volunteers to fund raise and do various in-house jobs to keep expenses to a minimum. Achievement and Performance Charitable Activities The main area of charitable activities are the provision of indoor bowling, support and guidance to new bowlers taking up the activity and support in organisation for an orderly indoor bowls facility. The club offers a structured package of support and training for both new and established players. Fundraising Activities The indoor bowls club offers the opportunity to all of Its members to take part in various fund raising activities throughout the year and are encouraged to do so by our regular newsletter which updates all members on all activities within the club. Internal and External Factors The trustees have made a full assessment of the internal and external factors that may affect these financial statements and do not deem any factors material enough to have an impact. Financial Review Reserves Policy The management committee has examined the Charit¢s requirement for reserves in light of the main risks to the organisation. It has established a policy whereby unrestricted fund5 not committed or invested in tangible fixed assets held by the Charity should accumulate as general funds. The reserves are needed to meet the working capital requirements of the Charity with regard to the charitable objectives and governance costs. The trustees have developed a strategy to continue to reduce costs and increase income and this strategy is to continue. Principal Funding Sources The principal funding sources for the Charity continue to be met by membership involvement in the bowlinggreen hire charges. Membership fees and bowling green hlre charges remained static in 2025. The trustees advise the need for marginal increases in future years in order to keep in step with rises in the cost of living generally. Darlington Indoor Bowls Club Ltd Report of The Trustees For the Year Ended 31 March 2025 Future Developments The Charity plans continuing its activities outlined above in the forthcoming years subject to satisfactory funding arrangements. The Charity has secured rate relief for the forthcoming year, however, due to council cutbacks the rent relief from Darlington Borough Council has been wlthdrawn. The Charitls trustees contlnue their Involvement and discussions are ongoing with Darlington Borough Council towards future annual rent payments. The management board still feels that it offers good value for money to the local and government authorities. This, coupled with budgetary control of expenditure, should hopefully ensure that the Charity keeps financial parity over the next accounting period. This report has been prepared in accordance with the special provision of Part 15 Companies Act 2006 relating to Small companie5. On behalf the board Jane Pa ison Trustee Darlin on Indoor Bowls Club Ltd Detailed Statement of Financial Activities for the Year Ended 31st March 2025 31325 31324 Incoming Resources Voluntary Income Donations Gift Aid Grants 16717 17,138 13,069 17,162 33855 30231 Actlvitles For Generating Funds Use of rinks and equipment Bar Misc Income Lottery King Joker Tourament Income Rent Menthership Fees 22764 21977 78 8231 4157 1395 9960 42630 23,537 21,300 96 6,335 4,064 710 10,330 40,136 111,192 106,508 Total Ineomlng Resources 145,047 136,739 Resources Expended Costs of generatillg voluntary income Rates and water Rent Light and Heat Telecomms Postage alld Stationary Repairs and maimtenance Cleaning Insurance Depreciation Waste Fire and Security 4,597 4,248 34,229 1,413 62 14,410 3,325 1,028 38,024 1,390 200 3,941 3,437 900 1,244 1,500 61,808 1,162 1,590 54,892 Darlin ton Illdoor Bowls Club Ltd Detailed Statement of Financial Activities for the Year Ended 31st March 2025 31325 31324 Fundralsing trading:costs of goods sold and other costs Purchases Bowls Wages and salaries Licenses and subscriptions Joker Lottery King Bank Charges 20,232 2.776 50,912 351 2,000 3,537 141 79.949 18,586 1,460 50,856 2,343 4,000 3,622 84 80,951 Governance Costs Admin Costs 2901 1037 2901 1037 Total Rewurces Expended 144,658 136,880 Net Expenditure 389 -141 Darlin ton Indoor Bowls Club Ltd Statement of Fillancial Activities for the Year Ended 31st MArch 2025 31325 Unrestricted Funds 31324 Unrestricted Funds Notcs INCOMING RESOIJRCES Incoming resources from generated funds Voluntary Income Activities for generating Total Incoming Resources 33,855 111,192 145,047 30,231 106,508 136,739 RESOURCES EXPENDED Costs of generating funds Costs of generating voluntary income Fundraising trading costs costs of goods sold and other costs Govcrnance Costs Total Rcsourccs Expended 61,808 54,892 79.949 2,901 144,658 80,951 1,037 136,880 NET ICOMING1(O￿G01NG RESOURCES) 389 141 RECONCILLIATION OF FUNDS Total funds brought fonvard 389 141 TOTAL FUNDS CARRIED FORWARD 389 141 Darlill on Indoor Bowls Club Ltd Balance Sheet as at 31st March 2025 31325 Unr¢stri¢ted Funds 31324 Unrestricted Funds Notes FIXED ASSETS Tangible Assets 61,791 57,676 CURRENT ASSETS Stocks Debtors amount falling due within one year Cash at bank and in hand 3,525 2,786 23,372 26,897 23,680 26,466 CREDrroRS Amounts falling due within one year 6.377 2,220 NET CURRENT ASSETSI(LIABILrrIES) 20,520 24.246 TOTAI, ASSETS LESS CURRENT LIABILrfIES 82,311 81,922 NET ASSETS 82,311 81,922 FUNDS Unrestricted Funds 82,311 81,922 TOTAL FUNDS 82,311 81,922 Darlin ton Indoor Bowls Club Ltd Notes to the Financial Statements - continued for the Year Ended 31$t March 2025 ACTtVITIES FOR GENERATING FUNDS 31325 31324 Use of rinks and equipment 22,764 21,977 78 8.231 4.157 1,395 9,960 42,630 23.537 21.300 96 6.335 4.064 710 10,330 40,136 Misc Income Lottery King Joker Tourament Income Rent Membership Fees 111,192 106,508 li 3 IYET INc0T￿NG1(0uTG0ING) RESOURCES Net resources are stated after c]]arging/(crediting) 31324 31323 Depreciation - owned assets 4,210 4 TRUSTEES RENUMERATION AND BEF4EFITS There were no Trustees, renumeration or other benefits for the year ended 31 st March 2025 nor for the year ended 31 st March 2024 Trustees, Expenses There were no Trustees, expenses for the y¢ar ended 31 st March 2025 nor for the year ended 31 st March 2024 STAFF COSTS 31325 31324 Wages and Salaries 50,912 50,856 50,912 50,856 Darlin ton Indoor Bowl$ Club Ltd Notss to the Finaneial Statements - continued for the Year Ended 31st March 2025 TANGIBLE FIXED ASSETS Improvements Fixttwes and Fittin8S Totals COST As at I st April 2023 Additions 91,221 4115 95,336 198,773 289,994 198,773 289,994 DEPRECIATION As at 1st April 2023 Charge for year 51,218 181,100 232,318 As at I st April 2024 51,218 181,100 232,318 NE,T BOOK VALUE As 31 st March 2025 44,118 17,673 61,791 As 31 st March 2024 44,118 17,673 57,676 DEBTORS:AMOUNTS FALLllYG DUE WITHllY ONE YEAR 31325 31324 Trade Debtors CREDITORS.￿￿oUT$Ts FALLING DUE WITHIN ONE YEAR 31325 31324 National Insurance and other tsxes VAT Other Creditors and dcfcrred income Subscriptions paid in advancc 9247 -2870 6,377 5537 -3317 2220 Darlin ton Indoor Bowls Club Ltd Notes to the FlnaDcial Statements - continued for the Year Ended 31st March 2023 MOVEMENT IN FUNDS Asat 142023 Net Movement In Funds Asat 313 2024 Unrestricted fund 82,063 -141 81,922 TOTAL FUNDS 82,063 -141 81.922 Net movement in fLmds included in the above are as follows Incoming Resources Resources Expended Movemcnt in funds Unrestricted fi]nd 145,047 144,658 389 TOTAL FUF4DS 81,922