2025-05-31-accounts

	Pages
Trustees' Annual Report	2 to 4
Independent Examiner's Report		5
Statement of Financial Activities		6
Summary Income and ExpenditureAccount		7
Balance Sheet		8
Statement ofCash flows		9
Notes tothe Accounts	10 to	18
Detailed Statement of Financial Activities	19 to	20

for the year ended 31 May 20	25
		Unrestricted
		funds	Totalfunds	Totalfunds
		2025	2025	2024
	Notes
Income and endowments
from:
Donations and legacies	4	2,492	2,492	10,634
Charitableactivities	5	165,735	165,735	143,832
Other trading activities	6	9,461	9,461
Investments	7	1,133	1,133	472
Other	8	1,317	1,317	1,341
Total		180,138	180,138	156,279
Expenditure on:
Charitableactivities	9	5,059	5,059	4,391
Other	10	165,035	165,035	170,267
Total		170,094	170,094	174,658
Net gains on investments
Net income/(expenditure)	11	10,044	10,044	(18,379)
Transfers between funds
Net income/(expenditure) before othergains/(losses)		10,044	10,044	(18,379)
Other gains and losses
Net movement in funds		10,044	10,044	(18,379)
Reconciliation of funds:
Total funds brought forward		574,263	574,263	592,642
Totalfunds carried forward		584,307	584,307	574,263

	2025	2024
Income	179,005	155,807
Interest and investment income	1,133	472
Grossincome for the year	180,138	156,279
Expenditure	153,157	159,595
Interest payable	2,371
Depreciation and charges for
impairment of fixed assets	14,566	15,063
Total expenditure for the year	170,094	174,658
Net income/(expenditure) before tax
for the year	10,044	(18,379)
Net income /(expenditure )for the year	10,044	(18,379)

Company No.	09931923	Notes	2025	2024
Fixed assets
Tangible assets		13	522,366	536,933
Investments			36	36
Current assets
Debtors		15	16,668	34,869
Cash at bank and in hand			69,269	44,909
			85,937	79,778
Creditors: Amountfaling due within one year		16	(3,667)	(20,844)
Net current assets			82,270	58,934
Total assets less	current liabilities		604,672	595,903
Creditors: Amounts falling due after more than one year		17	(20,365)	(21,640)
Net assets excluding pension asset or liability			584,307	574,263
Total net assets			584,307	574,263
The funds of the	charity
Restrictedfunds		18
Unrestricted funds		18
General funds			584,307	574,263
			584,307	574,263
Reserves		18
Total funds			584,307	574,263

	2025	2024
Cash flows from operating activities
Net income/(expenditure) per Statement of Financial Activities	10,044	(18,379)
Adjustments for:
Depreciation of property, plant and equipment	14,566	15,063
Dividends, interest and rents from investments	(2,450)	(1,813)
Decrease/(lncrease) in trade and other receivables	18,201	(34,869)
(Decrease)/lncrease in trade and other payables	(2,587)	6,213
Net cash provided by/(used in) operating activities	37 774	(33,785)
Cash flows from investing activities
Dividends, interest and rents from investments	2,450	1,813
Net cash from investing activities	2,450	1,813
Cash flows from financing activities
Repayment ofborrowings	(15,906)	36,271
Net cash (used in)/from financing activities	(15,906)	36,271
Net increase in cash and cash equivalents	24,318	4,299
Cash and cash equivalents atthe beginning of the year	44,909
Cash and cash equivalents at the end of the year	69,227	4,299
Components of cash and cash equivalents
Cash and bank balances	69,269	44,909
Bank overdrafts	(41)
	69,228	44,909

Fund accounting
Unrestricted funds	These are available for use atthe discretion of the trustees in furtherance of the
	general objects of the charity.
Designated funds	These are unrestricted funds earmarked by the trustees for particular purposes.
Revaluation funds	These are unrestricted fundswhich include a revaluation reserve representing the
	restatementof investment assets at their market values.
Restricted funds	These are available for use subject to restrictions imposed by the donor orthrough
	terms of an appeal.
Income
Recognition of	Income is included in the Statement of Financial Activities (SOFA) whenthe charity
income	becomes entitled to, and virtuallycertain to receive, the income and the amountof
	the income can be measuredwith sufficient reliability.
Income with related	Where income has related expenditure the income and related expenditure is
expenditure	reported gross in the SoFA.
Donations and	Voluntary income received by way of grants, donations and gifts is included in the
legacies	the SOFAwhen receivable and onlywhenthe Charity has unconditional
	entitlement to the income.
Tax reclaims on	Income from tax reclaims is included in the SOFA at the same time asthe
donations and gifts	gift/donation to which it relates.
Donated services	These are only included in income (with an equivalent amount in expenditure)
and facilities	where the benefit to the Charity is reasonably quantifiable, measurable and
	material.
Volunteer help	The value ofany volunteer help received is not included in the accounts.
Investmentincome	This is included in the accounts whenreceivable.
Gains/(losses) on	This includes any gain or loss resulting from revaluing investmentsto market value
revaluation of fixed	at the end of the year.
assets
Gains/(losses) on	This includes any gain or loss on the sale of investments.
investment assets

Recognition of	Expenditure is recognised on an accruals basis. Expenditure includes any VATwhich
expenditure	cannot befully recovered, and is reported as part of the expenditure to which it
	relates.
Expenditure on	These comprise the costs associated with attracting voluntary income, fundraising
raising funds	trading costs and investment managementcosts.
Expenditure on	These comprise the costs incurred by the Charity in the delivery of its activities and
charitable actlvltles	services In the furtherance of Its obJects, Includlng the making ofgrants and
	governance costs.
Grants payable	All grant expenditure is accountedfor on an actual paid basis plus an accrual for
	grants that have been approved by the trustees at the end of the year but not yet
	paid.
Governance costs	These include those costs associated with meeting the constitutional and statutory
	requirements of the Charity, including any audit/independent examination fees,
	costs linked to the strategicmanagement of the Charity, together with a share of
	other administration costs.
Otherexpenditure	These are supportcosts not allocatedto a particular activity.

			Unrestricted
			funds	Totalfunds
			2024	2024
Income and endowmentsfrom:
	Donations and legacies		10,634	10,634
	Charitable activities		143,832	143,832
	Investments		472	472
	Other		1,341	1,341
Total			156,279	156,279
Expenditure on:
	Charitableactivities		4,391	4,391
	Other		170,267	170,267
Total			174,658	174,658
Net	income		(18,379)	(18,379)
Net	income beforeother		(18,379)	(18,379)
gains/(losses)
Other gains and losses:
Net	movement in funds		(18,379)	(18,379)
Reconciliation of funds:
Total funds brought forward			592,642	592,642
Total funds carried forward			574,263	574,263
4	Income from donations and legacies
		Unrestricted	Total	Total
			2025	2024
		2,492	2,492	10,634
		2,492	2,492	10,634
5	Incomefrom charitable activities
		Unrestricted	Total	Total
			2025	2024
		165,135	165,735	143,832
		165,735	165,735	143,832

Income from other trading activities
	Unrestricted	Total	Total
		2025	2024
	9,461	9,461
	9,461	9,461
Income from investments
	Unrestricted	Total	Total
		2025	2024
	1,133	1,133	472
	1,133	1,133	472
Other income
	Unrestricted	Total	Total
		2025	2024
	1,317	1,317	1,341
	1,317	1,317	1,341
Expenditure on charitable activities
	Unrestricted	Total	Total
		2025	2024
Expenditure on charitable
activities
	5,059	5,059	4,391
Governance costs
	5,059	5,059	4,391

10	Otherexpenditure
			Unrestricted	Total	Total
				2025	2024
	Bank loan and overdraft		1,422	1,422
	interest payable
	Other interest payable		949	949
	Employee costs		46,599	46,599	49,113
	Premises costs		85,507	85,507	83,493
	Amortisation, depreciation,
	impairment, profit/loss on		14,566	14,566	15,063
	disposal offixed assets
	General administrative costs		11,603	11,603	17,110
	Legal and professional costs		4,389	4,389	5,488
			165,035	165,035	170,267
11	Net income/(expenditure) beforetransfers
			2025		2024
	This is stated after charging:
	Depreciation ofowned fixed assets		14,566		15,063
12	Staff costs
			2025		2024
	Salaries and wages		45,401		46,672
	Pension costs		742		1,754
			143		48,426
	No employee received emoluments in excess of €60,000.
13	Tangiblefixed assets
	Cost or revaluation
	At 1 June 2024	623,806	2,362	44,277	670,445
	At 31 May 2025	623,806	2,362	44,277	670,445
	Depreciation and
	impairment
	At 1 June 2024	99,809	2,185	31,519	133,513
	Depreciation charge for the	12,476	176	1,914	14,566
	year
	At 31 May 2025	112,285	2,361	33,433	148,079
	Net book values
	At 31 May 2025	511,521	1	10,844	522,366
	At 31 May 2024	523,997	177	12,758	536,933

14	Investments
			Investment
			in
			Subsidiaries	Total
	Cost or revaluation
	At 1 June 2024		36	36
	At 31 May 2025		36	36
	Net book values
	At 31 May 2025		36	36
	At 31 May 2024		36	36
15	Debtors
		2025		2024
	Amounts owed by group undertakings	16,668		31,746
	Otherdebtors			2,546
	Prepayments and accrued income			577
		16,668		34,869
16	Creditors:
	amounts falling due within one year
		2025		2024
	Bank loans and overdrafts	41		14,631
	Trade creditors	904		2,147
	Othertaxes and social security	1,435		245
	Othercreditors	96		738
	Accruals	1,191		3,083
		3,667		20,844
17	Creditors:
	amounts falling due after more than one year
		2025		2024
	Bank loans and overdrafts	20,365		21,640
		20,365		21,640

18	Movement in funds
			Incoming
			resources
			(including	Resources	At 31 May
			other	expended	2025
		At 1 June	gains/losses
		2024
	Restricted funds:
	Unrestricted funds:
	Generalfunds	574,263	180,138	(170,094)	584,307
	Totalfunds	574,263	180,138	(170,094)	584,307
19	Analysis of net assets between funds
				Unrestricted	Total
				funds
				E
	Fixed assets			522,366	522,366
	Investments			36	36
	Net current assets			82,270	82,270
	Creditors due in more than one year and			(20,365)	(20,365)
	provisions
				584,307	584,307
20	Reconciliation of net debt
			At 1 June		At 31 May
			2024	Cash flows	2025
	Cash and cash equivalents		44,	24,360	69,269
			44,909	24,360	69,269
	Bank loans		(36,271)	15,906	(20,365)
			(36,271)	15,906	(20,365)
	Net debt		8,638	40,266	48,904

	2025	2025	2024	2024
	Land and		Land and
		Other		Other
	buildings		buildings
		E		E
Operating leases with expiry date:
Pension commitments
		2025		2024
The pension cost charge to the company
amounted to:		742		1,754

	Unrestricted
	funds	Totalfunds	Totalfunds
	2025	2025	2024
			E
Income and endowmentsfrom:
Donationsand legacies
	2,492	2,492	10,634
	2,492	2,492	10,634
Charitable activities
	165,735	165,735	143,832
	165,735	165,735	143,832
Other trading activities
	9,461	9,461
	9,461	9,461
Investments
	1,133	1,133	472
	1,133	1,133	472
Other
	1,317	1,317	1,341
	1,317	1,317	1,341
Total income and endowments	180,138	180,138	156,279
Expenditure on:
Charitableactivities
	5,059	5,059	4,391
	5,059	5,059
Total of expenditureon charitable	5,059	5,059	4,391
activities
Otherexpenditure
Bank loan and overdraft interest	1,422	1,422
payable
Other interest payable	949	949
	2,371	2,371
Employee costs
Salaries/wages	45,401	45,401	46,672
Pension costs	742	742	1,754
Staff training	251	251
Staff welfare	205	205	687
	46,599	46,599	49,113
Premises costs
Rent	13,500	13,500	13,500
Rates	5,407	5,407	5,709
Light, heat and power	50,091	50,091	45,082
Premises cleaning	2,431	2,431	2,808

Erewash Indoor Bowls Centre Detailed Statement of Financial Activities
Premises insurances	4,650	4,650	4,860
Premises repairs and	9,428	9,428	5,950
maintenance
Otherpremises costs			5,584
	85,507	85,507	83,493
General administrative costs,
including depreciation and
amortlsatlon
Depreciation of land and	12,476	12,476	12,476
buildings
Depreciation of			336
Depreciation of	2,090	2,090	2,251
Bank charges	856	856	3,529
Equipment leasing and hire	1,613	1,613	1,224
charges
General insurances	555	555
Information and publications	25	25
Postage and couriers			582
Software, IT support and related	1,743	1,743	5,619
costs
Stationery and printing	646	646
Subscriptions	414	414	399
Sundry expenses	4,863	4,863	4,256
Telephone, fax and broadband	888	888	1,501
	26,169	26,169	32,173
Legal and professional costs
Accountancy and bookkeeping	3,921	3,921	5,488
Consultancy fees	408	408
Other legal and professional	60	60
costs
	4,389	4,389	5,488
Total ofexpenditure of other costs	165,035	165,035	170,267
Total expenditure	170,094	170,094	174,658
Net gains on investments
Net income/(expenditure)	10,044	10,044	(18,379)
Net income/(expenditure) before othergains/(losses)	10,044	10,044	(18,379)
Other Gains
Net movement in funds	10,044	10,044	(18,379)
Reconciliation offunds:
Total funds brought forward	574,263	574,263	592,642
Totalfunds carried forward	584,307	584,307	574,263