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Table I
Table I
ROYSTON BOWLING CLUB
Contents of the Financial Statements for the year ended 30th September 2025
| Page | ||
|---|---|---|
| Charity Informaton | 1 | |
| Trustees' Annual Report | 2 | |
| Independent Examiners Report | 4 | |
| Statement of Financial Actvites | 5 | |
| Statement of Assets and Liabilites | 6 | |
| Notes | 7 | |
| Income & Expenditure Account | 10 |
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ROYSTON BOWLING CLUB
Charity Information for the year ended 30th September 2025
Charity commission number: 1161579 Principal address: Green Drift Royston Hertfordshire SG8 5BX Governing document: Constitution dated 09 April 2015 and revised 24 September 2017 Trustees & Governors: Name of Trustee Office Held Stewart Jeffrey Brown Trustee Anthony John Pigg Trustee Nigel Woor Trustee Elected management committee: Name Office Held Roger Evans Chairperson Stephen Kilford Secretary Karen Stafford Treasurer Independent examiners: Fourways Chartered Accountants 1A Melbourn Street Royston Hertfordshire SG8 9JN Bankers: Lloyds 25 Gresham Street
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London EC2V 7HN Page I
ROYSTON BOWLING CLUB
Trustees' Report for the year ended 30th September 2025
The Trustees submit their annual report and the financial statements for the year ended 30th September 2024.
Royston Bowling Club was registered as a Charity on 8 May 2015.
Structure, Governance and Management
The Constitution dated 9 April 2015 governs the appointment of Trustees and the management of the Charity. The Management Committee of the Club consists of at least 3 elected members taking up the Officer positions of Chairperson, Secretary and Treasurer.
The Trustees may appoint any person who is willingto act as a Trustee. Each Trustee serves for 1 year retiring at the Annual General Meeting, but may be re-elected.
Names of the Charity Trustees are listed in the table below: Trustee Name
| Trustee Name | Ofce (if any) | Dates acted if not for whole year |
|---|---|---|
| Stewart Jefrey Brown | N/A | N/A |
| Anthony John Pigg | N/A | N/A |
| Karen Staford | Treasurer | N/A |
| Nigel Woor | N/A | N/A |
Objectives and Activities
Objectives of the Charity
● Promotion of community participation in healthy recreation for the inhabitants of Royston by the provision of facilities for playing bowls together with the provision of a clubhouse and bowling green.
Principal activities in pursuit of objectives
●To raise monies from deposit investments, taking medium risk, to help maintain Royston Bowling Club's clubhouse and green to benefit members
●To support other local town sports activities, where deemed appropriate and when funds permit.
Achievements and performance
2025 Achievements
Succeeding in the aim of recruiting new members to the main Club (20 new members).
Financial Review
During the year the charity’s bar sales increased by £1600 (11%) and hirings increased by £6700 (200% which contributed to a total income of £42670 (33.7% increase vs 2024).
An increase in utility costs contributed to a total expenditure of £44582 (1% increase vs 2024) This resulted in a deficit of £1912 (an improvement of £5500 vs 2024)
Reserves policy
The Trustees reserve policy is to maintain a positive reserve position. The reserve policy is reviewed annually at the Charity’s Annual General Meeting. The Charity currently has no restricted reserves.
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Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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ROYSTON BOWLING CLUB
Trustees' Report for the year ended 30th September 2025
The law applicable to Charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
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●observe the methods and principles in the Charities SORP FRS102;
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●make judgements and estimates that are reasonable and prudent;
●state whether applicable Accounting Standards have been followed, subject to any material departures ●prepare the financial statements on the going concern basis unless it is appropriate to presume the Charity will continue in operation
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity's website. Legislation in the United Kingdom governing the prepartion and dissemination of the financial statements may differ from legislation in other jurisdictions.
Approved by the Trustees on 5th July 2016
and signed on their behalf by:
KStafford
K Stafford (Treasurer)
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Table I 15
Charities commission number: 1161579
ROYSTON BOWLING CLUB
STATEMENT OF FINANCIAL ACTIVITIES (incorporating an income and expenditure account)
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Income and Endowments from | |||
| Charitable actvites | 2 | 31,407 | 20,978 |
| Investments | 391 | 1,442 | |
| Donatons | 3 | 10,872 | 9,493 |
| Total Income and Endowments | 42,670 | 31,913 | |
| Expenditure | |||
| Raising funds | 4 | 12,709 | 9,746 |
| Charitable actvites | 5 | 28,993 | 25,397 |
| Governance costs | 5 | 2,880 | 4,182 |
| Total expenditure | 44,582 | 39,325 | |
| Net income/(expenditure) for the year | -1,913 | -7,412 | |
| Unrestricted funds brought forward at 1 October 2024 | 518,796 | 526,208 | |
| Fund balances carried forward at 30th September 2025 | 516,883 | 518,796 |
All of the above results are derived from continuing activities and all funds are unrestricted. There were no other recognised gains or losses other than those stated above.
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ROYSTON BOWLING CLUB
INCOME & EXPENDITURE ACCOUNT AS AT 30TH SEPTEMBER 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| INCOMING RESOURCES | ||
| Subscriptons | 10,451 | 8,205 |
| Donatons and sponsorships | 420 | 1,288 |
| Activities for generating funds | ||
| Bar receipts | 15,893 | 14,219 |
| Catering receipts | 4,129 | 2,488 |
| County fees & compettons | 184 | 1,031 |
| Rafe income | 972 | 0 |
| Interest receivable | 391 | 1,442 |
| Hire & storage income | 9,960 | 3,240 |
| Other Income | 270 | |
| TOTAL INCOMING RESOURCES | 42,670 | 31,913 |
| RESOURCES EXPENDED | ||
| Fund raising trading; costs of goods sold | ||
| Bar purchases | 9,406 | 8,315 |
| Catering purchases | 3,303 | 1,431 |
| Charitable activities | ||
| Regalia & trophy purchases | 806 | 577 |
| Maintenance of green | 4,754 | 4,861 |
| Afliaton fees | 2,348 | 2,241 |
| Property costs | ||
| Rates & insurances | 1013 | 3,098 |
| Utlites | 8837 | 4,156 |
| Repairs to property | 5,296 | 5,432 |
| Donatons | 400 | 20 |
| Depreciaton | 5,540 | 5,014 |
| Governance costs | ||
| Accountancy | 750 | 600 |
| Legal & professional | 180 | 1,864 |
| Telephone & postage | 638 | 689 |
| Printng & statonery | 448 | 242 |
| Advertsing | 0 | 720 |
| Sundry | 863 | 65 |
| TOTAL CHARITABLE EXPENDITURE | 44,582 | 39,325 |
| EXCESS/(DEFICIT) OF INCOME OVER EXPENDITURE | -1,912 | -7,412 |
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ROYSTON BOWLING CLUB
BALANCE SHEET AS AT 30TH SEPTEMBER 2025
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| Note | £ | £ | ||||
| Fixed Assets | 7 | |||||
| Tangible fxed assets | 369,904 | 374,795 | ||||
| Current assets | ||||||
| Stocks | 3,008 | 2,063 | ||||
| Debtors | 2,323 | 1,999 | ||||
| Prepayments | 1,177 | 1,524 | ||||
| Bank balances | 142,579 | 143,107 | ||||
| 149,087 | 148,693 | |||||
| Creditors:amounts due within | 8 | -2,108 | -4,692 | |||
| one year | ||||||
| Net current assets | 146,979 | 144,001 | ||||
| Net assets | £ 516,883 | £ 518,796 | ||||
| Funds | 9 |
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| Unrestricted funds | 389,921 | 391,834 |
|---|---|---|
| General fund | ||
| Legacy fund | 126,962 | 126,962 |
| 516,883 | 518,796 | |
| Approved by the Trustees on 5th July 2026 and signed on their behalf by: |
SJ Brown
S.J.BROWN Trustee
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ROYSTON BOWLING CLUB
Notes to the Financial Statements for the year ended 30th September 2025
1. Accounting policies
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a)[The financial statements have been prepared on a going concern basis under the historical] cost convention in accordance with Statement of Recommended Practice (SORP 2005) and with the Charities Act.
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b)[Voluntary income is received by way of donations and gifts and is included in full in the ] statement of financial activities when receivable. Intangible income is recognised as an incoming resource when the provider of the service has incurred a financial cost. Volunteer time is not included in the financial stataments.
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c)[Legacies are accounted for as incoming resources when the charity becomes entitled to the] income and when the amount can be quantified with reasonable accuracy. The charity is deemed to be legally entitled to legacy income from the date of notification of an impending distribution or, if later, receipt of the legacy.
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d)[Resources expended are recognised in the period in which they are incurred. Resources ] expended include attributable VAT which cannot be recovered.
Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned based on the budgeted income of those activities.
Governance costs include the management of the Club's assets, organisational management and compliance with constitutional and statutory requirements.
- e)[Depreciation is provided at rates calculated to write down the cost of each asset to its] estimated residual value over its expected useful life. The depreciation rates in use are:
| Freehold property | Nil |
|---|---|
| Improvements to property | Nil |
| Plant and machinery | 5 years (reducing balance basis) |
No depreciation is charged in respect of Freehold property and Improvements to property as it is deemed by the Trustees to be immaterial to the accounts and that the value of the property is considered to be significantly greater than cost.
- f) Stock is valued at the lower of cost or net realisable value.
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| 2. | Charitable activities | ||
| Bar | 15,893 | 14,219 | |
| Catering | 4,129 | 2,488 | |
| County fees and compettons | 184 | 1,031 | |
| Rafe income | 972 | 0 | |
| Hire & storage income | 9,960 | 3,240 | |
| Sundry Income | 270 | 0 | |
| 31,407 | 20,978 |
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ROYSTON BOWLING CLUB
| Notes to the Financial Statements for the year | Notes to the Financial Statements for the year | ended | 30th September | 2025 (contd.) | ||
|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||
| £ | £ | |||||
| 3. | Donations | |||||
| Donatons | 420 | 1,288 | ||||
| Subscriptons | 10,452 | 8,205 | ||||
| 10,872 | 9,493 | |||||
| 4. | Raising funds | |||||
| Bar | 9,406 | 14,219 | ||||
| Catering | 3,303 | 2,488 | ||||
| 12,709 | 16,707 | |||||
| 5. | Charitable expenditure | |||||
| Charitable | Governance | |||||
| activities | costs | |||||
| £ | £ | £ | £ | |||
| Regalia & trophy purchases | 806 | 806 | 577 | |||
| Maintenance of green | 4,754 | 4,754 | 4,861 | |||
| Afliaton fees | 2,348 | 2,348 | 2,241 | |||
| Property costs | 0 | 0 | ||||
| Rates & insurances | 1,013 | 1,013 | 3,098 | |||
| Utlites | 8,837 | 8,837 | 4,156 | |||
| Maintenance of property | 5,296 | 5,296 | 5,432 | |||
| Donatons | 400 | 400 | 20 | |||
| Depreciaton | 5,540 | 5,540 | 5,014 | |||
| Accountancy | 750 | 750 | 600 | |||
| Legal & professional | 180 | 180 | 1,866 | |||
| Telephone & postage | 638 | 638 | 689 | |||
| Printng & statonery | 448 | 448 | 242 | |||
| Advertsing | 0 | 0 | 720 | |||
| Sundry | 863 | 863 | 65 | |||
| 28,994 | 2,880 | 31,873 | 29,581 | |||
| 6. | Net outgoing resources for the year after charging: | |||||
| £ | £ | |||||
| Depreciaton | 5,540 | 5014 | ||||
| Reportng accountants' renumeraton and independent examinaton | 600 | 600 |
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ROYSTON BOWLING CLUB
Notes to the Financial Statements for the year ended 30th September 2025 (contd.)
Tangible fixed assets
| Freehold | Improvements | Plant and | ||||
|---|---|---|---|---|---|---|
| property | to property | Macinery | Total | |||
| £ | £ | £ | £ | |||
| Cost | ||||||
| At 1 October 2024 | 200 | 347167 | 57,662 | 405,029 | ||
| Additons | 649 | 649 | ||||
| Disposals | 0 | |||||
| At 30th September 2025 | 200 | 347,167 | 58,311 | 405,678 | ||
| Depreciation | ||||||
| At 1 October 2024 | - | - | 30,234 | 30,234 | ||
| Charge for the year | 5,540 | 5,540 | ||||
| Writen of on disposals | 0 | |||||
| At 30th September 2025 | 0 | 0 | 35,774 | 35,774 | ||
| As at 30th September 2025 | 200 | 347,167 | 22,537 | 369,904 | ||
| As at 30th September 2024 | 200 | 347,167 | 11,820 | 359,187 | ||
| 8. Creditors: amounts due | within 1 year | 2025 | 2024 | |||
| £ | £ | |||||
| Creditors | 774 | 2,430 | ||||
| Accruals | 1,335 | 2,262 | ||||
| 2,109 | 4,692 | |||||
| 9. Movement in funds | ||||||
| At the | Transfers | At the | ||||
| start of | Incoming | Outgoing | between | end of | ||
| the year | resources | resources | funds | the year | ||
| £ | £ | £ | £ | £ | ||
| General fund | 391,834 | -1,913 | 389,921 | |||
| Legacy fund | 126,962 | 126,962 | ||||
| 518,796 | 0 | -1,913 | 0 | 516,883 |
10. Capital commitments
The Club had no capital commitments at the year- end (2024:Nil).
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