REGtSTERED CHARITY IYUMBER: IJ99062 REPORT OF THF TRusfEFS AND NAUDITED FINANCIAL STATEM FOR THATCHAM BOWLINCF CLUB C B Hcslop & Company Limited Chartered Ac£ountants l High Street Thatch8m Betks RG19 3JG
THATCHAM B WLING CLUB CONTENTS OF THE FINANCIAL STATEMETs ded3 R2 Page Rert ofthe Trust¢fS IDdependeDt FJiaiiiiD¢r'$ Report Statement of Flttanelal A¢tivities Balance Sheet Notes to the Flthaucial Statements 6 to 10 Detsiled Stattment of FinaDcial Aetivities
THATCHAM BOWLING CLUB REPORT OF THE TRUSTLES ror the efftr ellded 311 SFFfEMBER 2025 The tr]s¢s present iheir Teport the financial statements of the charity for the year ended 30 September 2025. ThE trustees have adopted the provisiotts of ACUnting and Reporting by Chariti&s'. 8tatcment (trf Recommended Practice applic&ble to ohariti¢s preparing their accounts in accordance with the Financi&l R¢wtrting Standard applicable it) the and R¢public of Ireland (FRS 102) (efftLlive l January 2019)- OBJECTIVES AND ACTIVITIES Objectives The club's objectlVe5 are the promotion of ¢ommutiit> participation in healthy recreation for benefit of the community of That¢ham and yjrrounding areas by the provisiott of faciltlies for l¢arninL4 Coaching &Ld playing the sport of lawl bowls. SignifJc4nt aetiyities The club organis¢s and publLCi5e5 at kast otte 'open da each year Lo attract new players from the local community. It also attends variou5 local community cvcnLs Mith the same purp05E. The club is open to all with no restricLiDns on acLess to membership. Th¢ ¢lllb participfjtes in 2 Men% attd l ladies, leagues for keen comp¢titiv¢ ayerS and a PTograrnEne of 'fri¢ndly' nydtches, club tournam¢nts and competitions to meet the needs of all memberf. from the competitive to the more sociol player& ACHtEVEMErs AND PERFOIIMANCE ChArAl#ble activlti&s Tbis year, we managed to our membership numbers with & total of 89 playitig m¢mber¥ c¢)mpared to 84 in 2024. This iacluded IS new'coaching members". We hav¢ Coaching sessions on Saturday mornings throughout the se&so lo try to retain as mathy as possible of these Ajew metnbers. }e contillu¢d io prowid¢ opportunities for all membcrs. whether it was purely casual, social bowling ot rornpetitiye bowling in ¢ournty and national co]npetitions. Our cornmite is committed to trying to Continue efforts to increase recrui1ttl and our ruebership a¥ain n¢xi year. Our green is Considered io offeT one of the fjnest playin8 surfaces in tht county, a rr¢dit to the 5uJaU team wbo maitjtain our green throUollt the year. Our men'5 Itague "A. teams We semi-finalists this year in both the Kennet League levenin8) and Ters-UP the Kennet LV le88u< {dftemoon). We ran two t¢ams An the ell's Kennct League$1.32 players each week) and threc in the Kennet LV127 playets). W¥ wutt the County Club Championship. Four of our men, as Berkshire County tunncrsvup, played in the Bowls England National Fithals. Our ladies M¢re ruTllLers-up in the Ridgeway Lea8ue. Three of our ladies won the County Senior Triples. Fillallcially, it h85 been a difficult year. We have a¢tively sougbt 8rants. locally, raising almost £4.034 in grants and mawhcd funding and Gift Aid ¢ontributed £672. The IiLensed bar at our clubhouse cun(inues to b¢ run by THATBCB Ltd., donating all profits, £7,415. to this charity. The continuing inmses in cost of renL snsurdn4 and ¢ontractor5 remain an ougoing ¢halleJy and this ye&r w¢ were forced to purchas¢ a new, specialist mower at a cost of £8,490. 'fhe latter item Wds not anti¢ipat¢d and has required us to dig our rerveS. Wt pian significani savin&8 in grcctl maintellance as our own tearn will take on the ¢xtra work NANcL REvw R¢serv¢s policy Recent finarncial pressures have PT¢V¢nt¢d the build.up of signifieallt reserve$. Thi5 remain$ an issue for the tru5¢e¢& STRUCTURE, GOVERNANCE AND MANAGEMENT CToverDiJLg docutnent The charity is controlled by its 8overning dent, a deoj oftrust aud constitutes an 1cOrpOrated ebarity. The charity is controlled by its governing documenL a deed of t and constttutes & Charitable Incorporated Organisation (CIO). Reerultment Appointment of new trllstee5 Club Officers Are'ex-officio, trste¢S. Page I
THATCEtAM BONVLING CLUB REPORT OF THE TRUSTEES fur the ear ended 30 SEPTEMBER 21125 REFERENCF. AND ADMINISTRATIVE DETAILS Registered Charity DMmbeT 1199062 PrillcipAI Address 6 Brthid Lane Upper Bucklebury Rcading Berks RG7 6QJ Trllste& M Blizzafd Chait D Davies frfmee R A New Trnste¢ C¥ B&llant)me Tntstee (rcsigrficd 25.11.2024) R Harris TNstee S P Wood Truthe D J Parsvnson TTeasur¢r G M Bloor Trustee P R Wame Secretary T F Mortimer Trustee (resiglle¢J 25.11.2024) I Keylock (appointed 26.11.2024) N Bloor (appointed 25.11.2024) IDd¢pendellt Examiner C B Heslop & Company Limited Chartcred Accounthnts l HiBh Strect That¢h8tn BeLs RG19 3JG Apptoved by order olthe board oftristees on............................................. and signed on its bchaifby: P R Wame- Tn¢¢ Pag¢ 2
INDEPENDF.Trrr EXAMINER'S RKPORT TO THE TR THATCIL4M BOWLif4fF CLUB TEES OF Independent examitter's report to the trnstrt4 of Thatcham Bowling Clttb I rcport lo the chariry tnjstees on my examination of the accounts of Tha(cham Bowling Club Itbe Trust) for the y¢ar ended 30 Sepiember 2025. Responsibilitl 8nd bA$is of r¢pDrt As the thariry trustee& of the TTu you are ttsw)tJsiblE lor thc preparation Trf the accounts in a¢cordonre with the requirements of the C]Wilies Act 2011 fthe Act'l. I report in respect of my examination of the TEu5t's accounL¥ carried out under Section 145 of the Act and in Carrying out my exarnination I have folloThrd all applicable Directions &V¢ by the Charity Com]nly10Th under Section 145(5)(b) of Independent MIner'S StatetRent I have cornplcted my examination. I c(mfirni that material matters have come to my atteErtioAI in ¢OIltiection 7th the eX8mltiOn giwng me causeto believe thai itt afty material respect.. awunting records were nirt kept in respect of the TE$t as required by Section 130 of the Act. or th¢ ullts do noi accord with th0 records; or the aLcounts do not comply with the applicablc requirements concerning thc form and content ofatcouttts set out irt tht Cliariti¢s {AOnts attd Reports) Regulations 2008 other than any requirement that the auounts give a true dnd fair view which ks rAoI a matter n14jered a8 Part oran indepejthi Lwninatiijn. I have no con¢ern5 and have Cotnc a¢r055 M oth¢r nkt¢rs in conJLection with the exarnination to Hthicll attention should be drawrn in this report in order to ellable a PToper unders6qnding of the accounts to be reached. N Rivers FCA C. B Heslop & Company Limited Chartered Accountsnts l High Street Thotcham Berks RG19 3JG Page 3
THATCHAM BOWLING CLUB STATEMENT OF FINANCIAL ACTIVITILS for the eur eDded 3D.8EPTEMB£R 21125 30.9.25 Total fi]nds 30.9.24 lotal funds Unrestricted fund Restricted fwlds Not&s INCOME AND ENDOWMENV6 FROM Donations MI legacies 23.518 1.000 24,518 28,420 Cbarit#ble actiyiti ChaTitable ActRvitLe5 6.868 6,868 9,403 Totsl 30,386 1.000 31,386 37.823 EXPFNDITURE ON Charitable activities Charitsble A¢tiviues 37,822 1,000 38,822 33,820 NE'T INCOMEIIEXPEP4DITURE) (7,436) (7.436) 4,3 RECONCILIATION OF FUNDS Total t[dS brout forw 12.321 2,602 14,923 10,920 TOTAL FUNDS CARRIED FORWARD 4.885 2,602 7,4%7 14,923 The tleS fom partof these financial statemrnts Page 4
THATCHAM BOWLIf4G CLUB BALANCE SHEET 30 SEPTEMBER 2025 30.9.25 i'crtal fimds 30.924 Total Unrestricted fund R¢strirted fimds Noles CURRFNT ASSETS Stocks Debtors Cash at baok 1,172 2,654 13,801 1.172 2,654 16,403 1279 2.292 25,870 2.602 17,627 2,602 20,229 29.441 CREDITORS Amoull¢S fallin8 duc within one year {12.742) (12.742) {14,518) NET CURRENT ASSETS 4.885 7,487 14923 TOTAL ASSETS LE.88 CURREwr LIABILITILS 4,8115 2.602 7,487 14.923 NET ASSETS 4.885 2,602 7.487 14,923 FLTNDS Unrestricted fund5 Restricted fiulds 4,885 2,602 12 J21 2,602 TOTAL FUNDS 7,487 14,923 The fLnancial 5tat¢menL%' wertt approved by the Board oc Trustees and authorised for ie .. l.l..tr.... 20ZS... and were signed on its behalf by". on P R Watrt¢- Trusle¢ The notes form part of these fmancial stat¢mcllts Page S
THATCHAM BOWLING CLUB NOTES TO THE FINANCIAL STATEMENTS for the ear eTrded 30 SEPTEMBER 2025 ACCOUNTING POLICIFS Basi5 4rfpr¢p&rlng the fillaThclAI ytatem¢nts The financial 5tst¢ments of the charity, which is a public benefit entity wider FTL8 I2, have been prepared in accordance with the Charities SORP (FRS 1021 'Acc(Trunting and Reporting by Ch2ritie5.' Statement of ReComM¢nd PraG(iLe applicable to chatitl¢S PTcpaTing thetr a¢Unts in accordance with the FitWiLial Reportillg St4D(lard applithle ill the UK and Rcpublic of Ircland (FRS 102) {cffective l January 2019)., Finall¢ial Reming sdanI 102 'The Financial Rewrtittg Standard appli¢able in thc IJK and Republic of Ireland. and the Chariti¢s Act 2011. The fiancIal ststements Imve been prepared under the historical cost conv¢ntion. Ineome All int(me is reCo]Sed in the stsien)¢nt of Fillancial Activities otloe th¢ ¢lwity bas entitlLxnerf io th¢ Thds, it is prohabl¢ that the incotrLe will bt re¢¢ived a[ the atllot ¢an be M¢ted reliably. ExpeadRture Liabilities are recognxsed as expendiwre as soon there is a l¢gal or ¢¢)nsttIVe obligation committing the charity to that expcnditure, it is probable thai a transfer ofeconomic benefits will be requir¢d in setllemellt and the amount of the obligation can bc me&sured reliably. Expenditure is arcoullted for on H¢¢rndls b5]5 and h been classified der headings that aggregate all cost related to the caiegory. Wbere costs cannoi be dCLlY attributed to particular h¢odings they have becn allocated to activities on a basi5 CQIJ5iStellt with th¢ use of resources. Stocks Stocks ar¢ valued at the lower of cost and net re8lisable value. after making due allowance fot obsolele ond slow muving iteuL%. Tw¢ion The charity is ¢xempi from on its chari¢able activities. F•nd Èccounting Unrestri¢teil fund5 can b¢ a¢cordance with th¢ charitable objL¥tives at the discr¢tion of the tsitsiee4. Reslricted fuTrd5 can only be used for particular restricted pu0&eS within th¢ objects ofthe Lltarity. RestTiCtions orise kn specifled by the donor or when funds are raÈsed for particular restricted puFpose& Further explattalion of the natrjre and putpose of each fttt]d is iT]cluded in the notes to the finaTKial stateme1. TRUSTFF.S' REMUNERATION Af4D HF.IYF.FITS Th¥re were no trusLceq' remwieration or othcr l)enefits for the year ended 30 Scpltmb¢r 2025 for the year ended 30 Septcmber 2024. Trnstees. exp¢nses There were no trustees. expeDs¢s paid for the year ded 30 September 2025 nor for the year endwj 30 September 2024. Pag¢ 6 continued...
THATCHAM BOWUNG CLUB NOT&S TO THE FINANCIAL STATEMENTS- eontimmed for the egr ellded 30 SEpfEMBER 2023 COMPARATTVES FOR THE STATEMENT OF FINANCIAL ACTITrJTIFS UDrestricted fid Restrirted funds Total fid$ INCOME AND Kr4DoWrENTs FROM Donations and legacies 22,863 5,5S7 28,420 Churltsble activitie8 Charitabl¢ ALÉivities 9,403 9,403 Total 5,557 37.823 EXPENDrruRE ON Charitable activiti£S LTraritsblr AGtivities 30,865 2,955 33,820 NET INCOME 1,401 2.602 4,003 RECUIYCILIA TION OF FUNDS Totsl lld5 brought forward 10,920 10,920 TOTAL FUNDS CARRIED FORWARD l2J21 ?,602 14,9?3 STOCKS 30.9.25 30.9.24 Stocks 1,172 1.279 DEBTORS: AMOtiF4TS FALLINC. DUE WITHIN 30.9.25 30.9.24 Prepaymei 2,654 2292 Page 7 continued...
THATCHAM B WLING CLUB TLS TO THE FINANCIAL STATEMENTS- continued r ended 311.SE BER 2025 CREDITORS: AMOUIYTS FALLING DUE WITHIN ONE YEAR 30.9.25 30.9.24 Other creditors 12,742 14,518 MOVEMENT TN FUTr4DS Net At 1.10.24 movement in futtd5 At 30.9.25 UDrestricÈed funds General lund 12,321 (7.436) 4,885 R¢stricted funds Junior Bowls Rool. Trdining 352 352 2,000 2SO 250 2,602 TOTAL FUNDS 14,923 17,436) 7.487 Net nx)vem¢nt in fvnd4 included in the above ar¢ a5 follows: Incoming Resour¢es expended Movement in fimds Umrestricted funds GeTheral fund 30,386 137,8221 (7.436) Restricted E4iitpm¢nl (1,000) TOTAL FUNDS 31.386 (38,822) {7,436) Comparatives for movement ill funds Net movement in funds At 1.10.23 At 30.9.24 ijnr¢8triCte fund5 General 10,920 1,401 12,321 Restrl¢ted fuDdx Jlnior Bowls Rvul Trdilling 352 2,(H)O 250 352 250 2,602 2,602 TOTAL FUNDS 10.920 4,003 14,923 Page 8 continued...
THATCHAM BOWLING CLUB OTE8 TO THE FINANCIAL STATFMEPffS- continued for the ear ended 30 SEPTEMBER 2025 MOVEMENT IN FUNDS- eontinued Compardtive netmov¢m¢nt io fimd5, included in the abt)vc ar¢ a5 follows: Rwuw¢s Movement expended in futLds r¢sour¢es Unrestricted funds General fuT¥J 32266 (30.865} 1,401 Restrlcttd Heating Junior Bomrls Roof Training Defibrillator 1,500 1.057 2,000 250 750 (1.5(K)) (705) 352 2,(KJO 250 1750) 5,557 (2,955) 2,602 TOTAL FUNDS 37,823 133,820) 4.003 A ¢urrent year 12 tnonths artd prior yepr 12 Jnonths ¢ombin¢d p)sition 15 as follows: Nct movement iti fjjnds At 1.10.23 At 30.9.25 UDr&stricted funds General fvTMI 10,920 (6,035) 4,885 R¢stricted (unds Junior Bowls Rool. 'rraiTsin8 352 2.000 250 352 2,000 250 2.602 2,6¢Y2 TOTAL FUNDS 10.920 (3,433) 7,487 Page 9 conttnued...
THATCHAM BOWLING CLUB NOTLS TO THE FINANCIAL sTATElTs- continued lor thE ear ended 3(1 SEIryEMBER 2112 MOVEMEf4T FUNDS- continued A current year 12 months aTLd prior year 12 combilled nel rnovement in fvnds, includ¢d in the above are &8 follows: Incoming Resources w)ended Movetnent in fld$ Unrejtricted fund5 General fund 62,652 (68,687) (6,035) Restri£ted fundg HeAtiTrg Junior Bow]s R¢x)f Training Defibrillator Equipjnent 1,500 1,057 2,000 250 750 1.000 {1.500) (705) 352 2,000 230 (750) (1,000) 6,557 (3,955) 2,602 TOTAL FUNDS 69,209 (72,642) {3,433) RELATED PARTY DISCLOSURES There w¢r¢ no related patty traTLsactions forthe year ended 30 September 2025. P8¥¢ 10
THA TCHAM BOWLIN CLUB DETAILED STATEMENf ob. FINANCIAL ACTIVITILS for (he veAr ended 30 SEPTEMBER 2025 30.9.25 30.9.24 INCOME AND ENDOWMENTS Donations legacies Ci5ft aid Subscription5 Vice PresidenLs & DonatiotE5 ThJtb¢b Donati¢ms Grants- Thotcham Town Council Grants- Heating Grdnls- Junior Bowls Granls- Roof Grants- Training Grants- Matrhed Funding Grants. AVtVA 672 10,667 1,730 7,415 11,109 1,631 7,865 250 1,500 1,057 2,000 250 1259 3,034 I,(NJo 24,518 Chgrit#ble activities 601 1,096 fA2 410 477 927 55 50 425 543 650 527 210 200 55 747 Caterin8 Receipts Raffles- Profit Fundraisillg- Tornlxjla FndraiSIng. Events Fundrai8ing- Ebayrrable Sales Fun(trai5ing- Wrong Bias Fundraising- Advertising Competition Entri¥5- Club Cornpetiti(Trn Eotri¢s- County Presentation Eveillg Shirts. Ja¥kets, Badge5 elc Profil Prize Money ROO Hire Sundry tncortLe Insurance Llaim 792 343 415 941 35 58 397 498 .050 1,668 455 205 227 339 6,868 9,403 Tot81 incoming resourees 31,386 37,823 CharitBbie Activities R&tes and wEter Insuran¢e Ligiit and heat Telephone Advertisit]8 Sundries Reni Carried forwdrd 1,032 2,1M8 3,420 437 850 2.225 3.864 456 156 84 3.250 10,885 83 3.750 10,770 This page d0¢5 fomi paTC of tbe statutory fthancial staiemcnts P48e Il
THAT HAM BOWLING CLUB DETAILED STATEMENT OF FINANCJAL ACTIVITILS for the ear ended 311.SEvfEMBER 202$ 30.9.25 30.9.24 CharitAble actlvities Brought forward Catcring cost8 Green- Contraclors Green- Equipment Maintenance Pavilion- Cleaninglmainv DecoY&ti()n Pavilion- Fir¢ EquiprtLent MAintenan¢e Pavilioll- Grundon Waste Bin Hire Pavitioll- Pest Control Contract Competition Entries- County Comp¢tition Entries- Lea¥ue/ Othe County AtTJliaLÉon Fees & Levy Club Certiticat¢ TV Li¢enct NLc Lic¢tr New equipment and repairs Donations PresentaEion Evcning Loss on Old Club Shirts 10,770 1,228 7,436 873 1.665 177 838 290 607 184 994 180 175 159 11,861 25 600 10,885 793 5,477 1,262 1,413 13l 966 264 498 182 1.137 180 166 145 8,606 25 963 477 38,062 33,570 S¥pport costs CovernaD¢¥ ¢Lbts Accountancy and legal fees 760 250 Total 50CeS expended 38,822 33,820 Tr4¢t (¢xpenditure)lincDme (7,436) 4,003 This page di)es not forn part ofth¢ 5tatsJtory fllmncial statrmcnts Page l?