COMPANY REGISTRATION NUMBER: 05441492 CHARITY REGISTRATION NUMBER." 1110365 Waveney Sailability Company Limited by Guarantee Unaudited financial ststements 31 December 2025 Waveney Sailability Company Limited by Guarant•• Financial stat•m•nts Year gnd•d 31 Dec•mbor 2025 Pag• Trn$tees' annual report lincomrating the directors, reporti Independent examinerfs report lo the trustees Statement of fina￿la1 actiwlies (including i1￿oMe and expenth'lure a¢counti Balan¢è sheet 10 Nole5 to the f￿ana81 statements 11 Waveney Sailability Company Limit•d by Guarantse Trusts•s' annual r•port (incorporating the diro¢tors' r•port) Y•ar •nd•d 310•c•mber 2025 The trustees, who are also the directors for the purposes of company law. present IheTrr report and the unaudrted financial statements ol the charity for the year ended 31 De¢ember 2025. The financial statements have b¢en prepared in accordance with Ihe accounbng p)IKies set out In ncles to the acci)unls and eomrAy wth Ihe charivs goveming dcKument, Ihe Charities Act 2011 and Companies Aet 2006 and AcGwnb"ry and Reports'ng by Charities." Statement of ReComm￿ded Prathce applicable to charib.es weparing their account5 tn accordance wilh the Financial Reporting Slandwd appti¢able in the UK and Republic of Ireland published in October 2019 R•f•ron¢• •nd 4dmlnlstr4tlv• d•tslls R•glstsr•d ctharlty narn• Waveney Sailablhty Ch•rty r•glstr4tlon nurnb•r 1110365 COM￿nY f•glstrntion numb•r 05441492 Prlnclpal offi¢• and r•glst¢rgd 5 Velda Close offl¢• Lowestoft Suffo NR33 9JH Th• trust•es The trustees vtho served dumg the year and al the date of aFwval were as follows. R H Morling Ichaimianl J R Blankley A H Robjnson Mrs J M Soards C Larke M Wright C F Addison Company s•crrtsry J R Blankley In¢knp•nd•nt •x*mln•r Mart Proclor FCA DChA LOV￿11 Blake LLP Chartered ac¢ounlant$ Bankside 300 Peachman Way Broadland Business Pa NoThvich NR7 OLB BanlE•rs 8orc14ys Bank Hc 61 London Road North Lowestoft Suffolk NR32 1LT Waveney Sailability Company Llmited by Guarant•• Trust••s' annual report (incorporating th• dir•ctorn' Y•port) Y•ar •ndod 31 D•eomb•r 2025 Solicllors Nicholsons LLP 23 ￿exandra Road Lowesloli Svffolk NR32 IPP Waveney Sailability Company Lim•t•d by Guarantee Trusts•s' annual report (ineorporating the dir•¢tor3' r•port) (eonllnuodj Year onded 31 Docemb•r 2026 The objectives ol the Charity to womote publiG tenefil are.. - al To pfovide Sailing for members any disab"Llty who (subsequently) receive adequale trainin9 and guidance to enable them Io sa11 without assistance In any form what so ever. The sole exception bwng parlally sighted and blin¢J members who rnay recei¥e instruction by ¥adio while $ailing unaccompanied. - bl To provKle sailing opportunib.es fLY persons whose spe(ial neet1s require them to be acCompan￿d al all times. The facilities required will be wovided when circumstances permit. The Chanty cothnues to develop ts assocAation wth the WOBYC and encourages members to participale in sailiNJ events Ic¢ally and at other Sailability cenlTes. Regtrfar race training contsnues. Publk b•n• In seth.ng our programme ol events each year we have fegard to the Charity Commission's genefal guidance on benefit and ensure that actiwtbes LThJertaken are in lir* with our charitable objects and aims. Achiev•m¢nts *nd perfc*rni•n¢e Since its Incorpora￿0￿ In May 20C15 the Chanty ha5 expaThJe(I Its fleel ol specially des19r￿d dinghies ar￿, at 31 Decernber 2025, it had Nvelve Hansa class dinghies. one Squib, two waVe￿Y haif41ecker5. one RS Venture Keel and a Pioneer Multi Salety Boat The Rotary Boathouse was completed and oifioally (yned In 2010 and cost £23.442 excluding some sile costs Ihal were charged lo revenue fjn eadier year5. This cost Is being depreciated over the period of the lease - 50 years from 1 June 2008 The ann4Jal depreciation charge Is sel out in the notes lo the accounts. A memberf5 newsletter. 'N￿tsabIlIty. was rntrodLKed in 2007 arKJ continues lo be published s￿e[al limes a year, aThJ distributed to members, Voluntee￿ and supporters. A monthty Marde (get together) of members has ¢()ntinued during the non-sailing mcfftlhs of November lo April. to wve members and volunleers the OPFQrtur•ty for 50ual reactson wilh each othef at this tr￿. We alw celebraled our 2(Xh Anniversary year. 8 special event. welcoming many ol our fviends arKI supporters. We will continue our addrtional sailing events. TakirrfJ part in the WOB YC Oullon Week Regatta, lacing on 3 days and irnplemenling a new sailing regatta for OUT members the summer. We continued Up the River Day, vthen memL*rs were able lo sail up the broad foi a lon9er pertod of time. The less arvj some of our helpers and ¢arers were iaken In the Waveney Stardust la CruiseT Vlith accessibk lacilitiesl. 11 has been most succe551ul lo include these events again tN"s yeaf. There c(￿lIn￿ed lo be mosl ot the usual expenses for the year. of insurances. renl and rates, some river tolls. and a certain amwnl of mainlenarKe. We Continued lo be extremely well SLtpported by a number of substantial donations. The legacy recei1￿d in 2021 enabled us to add another Waveney to our fteet. We have also received arK+ther $izeaL4e interim legacy during the yew this has hdped to keep ow finances on a very rim l¢)thng. Fln*nclal r•vlèw There was a net £4.262 infiow {2024.' £2,026 outlknwl of lunds dwing the year antt bank balances stand al £91.38512024. £93.976I on 31 December 2025 Waveney Sailability Company Limit•d by Guarant•• Trust••s' annual r•port (incorporating the directors. roport) (Gonthu Year •nd•d 31 Dec•mbor 2025 Fln•nclal r•vl•w fcOntht￿￿l R•s•Ms Poll Unrestricted funds repfesenl ftjnds arising from pasl operating results The trustees are sats"sfjed that the vnrest¥icted free reserves. vknich as al the year end, amounted lo £89.64912024.' [91.8051 are SLEificient to meet the day to day operati(mal requirements and Ihe luiure plan5 01 the charity. A further £1,000 12024." £1,300) of re5eNes Is held IOT a specthc purpose at year end. Plans for luthm pèrlods DuriThJ 2021 we replaced our original safety boat V*Tth a new Pioner MLIts' ￿1¢h has a special drop down Iront and is capabbe of carrying morè people. There was continued lamiliarisab.on lor all power tM)at drivefs lo operate the r￿4 safety boal We also lease Ihe use of the WOBYC Pioneer as a secorKJ safety boal and Ihe Directors consider that Ihe organisaknw has 3 suitable number and range ol boats for rts acbvities. With the completion ol Ihe disaknlity access improvements to their club house, we continue to work lo foster even closer links wth Ihe Waveney aTrJ Oullon Broad Yacht club from whtsse premises we operate Waveney Sailability Company Limitod by Guaran Trustsos. annual r•port (incorporating th• director5, r•port) l¢onilnu•dJ Yoar ended 31 Doc•m￿r 2025 Stiurlure. go¥•Tn*nc• and mana9•m•nt On incorwration on 3 May 2005 all assets of Ihe Waveney Sailability Sleer¢ThJ Group were handed to the Chanty It was formed by five Rotary Clubs based in north Suffolk and south Norfolk all ol vthom a￿ part or Rotary Distr¢cl 1080. The Chan"ty is m￿jelled on and operates similar lines to other 'Saila￿.11￿ dubs and has adopted many of the guidelines aNJ procedures ol the Royal Yachting Association {RYAI that promotes and en¢ourages the Sailability pnrKl￿e. Gov•rnlng docum•nt Wa¥eney SailabT'Ity FS a conwany limited by guarantee and gtsvemed by rts Memoranthm) and Artr"des ol Asw*"on. 11 is also a registered charity wilh the Charity Commissi￿. Appolntrn•nt offn￿to•S The Trustees are also Directors of the chawitatAe company lor the purpose ol company law. As sel out in the Article5 of A550ciation the Chanty may by (Ydinary resolution appoinl any person who is willing io act as a TrusleelDireclor. They Ihen serve for a term of three years but may offer themselves for re-election at the end ol this Pen￿1. The Rolary clubs that formed the Chanty rK*ninated the litst Trustees but. since thal time the Trustee5 have app￿"nted additional Truslees. Rotary clubs continue to take an ath.ve part bn the Sailing sessions and some clubs contribute towards the purchase ol new capital rtems andlor the annual runniThJ costs. Trust•e Indvctlon aml tr•lnln9 CWTent trustees wther possess the appr¢¥yn"ale financial expertise and training or from an industrial 01 co￿¥)rate background Fulure truslees will be given appropnate traiThng and instruction YhEte necessary to make them fumy aware of their legal O￿lgatIonS under ch*ity and ¢ompany baw. Ihe content ol the Memorandurn and A￿cleS of Association. the business plan, and the recent finanual performance ol the charty. T￿￿tee$ and vL4untary helpers receive the appropriate instnjctson al extemal RYA Approved training events or at courses artanged using some extemal ITaineTr with surtable and natlonally recoonised qualificattons. All the Truslees are subJe¢t lo D8S checks. Org•nlutlon•l siTu¢lur• The Board ol Truslees adfflirmster Ihe Chthty and usuaty meets sewal bmes a year. It IS SWW)orted by a number ol rKJn-Truslee advisers who art involved in the sailing ￿tivIties. The Tn￿tte¥ are also re¥Kn5ible for Ihe finawal control of the Charity. Anyone over the age of 18 can beeome a member of the company and there are curTenlly seven Trustees each of whom awees to contribute up io £10 in the event ol Ihe charity wiThJing up In addition to the Trustees there are various sailing mernbers pai¢J a subscriptson per arKbum lo parts.￿pate in the sailing activth'es together ￿th vulunteers vtho acl as helper5 arK$ 5UPPQrters to Ihese members. Some sadoTS with thetr carers bLrt Ihe carer is not norm￿lY trained to help vAth sailing OT With Wting Ihe Ferson into or out of boats Wrth or without a ￿l$t. Waveney Sailability Company Limited by Guarantee Trusto•s' annual r•port (incorpor•tin9 th• dir•¢tors' report) (tonUnu¢d) Yoar end•d 31 De¢•mber 2025 Stru¢tur•. gov•rn•n¢• and m•n4•rnent (¢onllnu*fj R•lated p•rtl•s The Chanty has a close rdab"onship vthh several local Rotary clubs, the RYA. the Waveney and OLdt Broad Yacht Club IWOBYC), and the Oulton Broad Waler Sports Centre IOBWSCI. The Sailabilty Ixjncept is promoted both nationalty and inlemati¢)nally by various sailing aTKI o organisalions and also by the Rotary movement. Waveney Sailability Is a recognise¢J Foundation Club of RYA Saitability and. in January 2026, presented a talk at Ihe Natsonal Conlerertt. Rlsk m•n#g•mènt and H•alth and S•l•ty The Trustees are avRre ol the polenlial rssks asswaled the sport ol sailing ￿dertaken ty disabled and n¢Trdi5abled indNiduals. We have a risk management policy and, from tr￿P￿tsn. Ihe charity has used RYA qualified instruclors to bolh assess and tra'n th'sabled members. Addilional Instru¢lors are trained wf*n necessary and the charity eurreiitly has svffipent expertise amonost its RYA qualified Dinghy and Keel boat Instructors. Furlher courses will be run during 2026 as and when required to mainlain an adequale team ol helpers suik*Ae sailiThJ qualifications and expenence. Accredited Fitsl M'd Courses have also contsnued to be arranged. All volunleer helpers are also assessed IOT competence and. vthe￿ necessary. given trainiNJ in the safe operali'on of the specially adapted dinghies or the supwt safety craft. It is a continuous training programme to ensure. as lar as PT*ical. that all identified risks are minimised. A suitabje plan is also in place to de81 th emetgendes and the design ol the sailing dinghies aTrJ safety gear available 15 such that members are given Ihe general levd of protection that Is expected while sailing on on inland waterway5 Some ol the trustees. helpers and disabled members have completed R YA trainin9 courses and sailing sessions a supervised by a design*ed officer of the day with the support ol exPerie￿ed senior fflembers and RYA SenioT Instructors. As the 'saila￿"1￿ corKepl has been cyerats.ng for m￿Y years the Tn&5tees are atAe to draw on the expenence of WNMlaf charities. Ils affiliation lo RYA Sailability means il is able ID draw on Iheir expertise and experience ￿1h other Saila￿lity clLth. Helpers afe also. ￿re necessary. subject to DBS checks. The Chanty continues to develop it5 own Hearth & S8fety Wicy based on the RYA Salla￿.11ty Health and Safety policy. and the Inlomialion provided by Volunteering England. The reqLNremenis ol ¢he Health and Safety at WO￿ Act 1974 wll be applied vh)ere the Trustees Consider rt appl¢es to actmts.es and operation of the charity. There is a policy of a ¢ontinuirvJ updating of the risk assessment lo be camed oul Yknile membeTS are sailing. Ind•p•nd•nl •xamln•r A Tesoluknon wll be woposed at the Annual General Meelin9 fix Mark Prgclor FCA DCM ol Lovth¥ell Blake LLP Chartered Accountants to be appointed as Independent Examiner to the chanty for the ensuiro year. Small company provtslons This repcwt has been prepwed taking thantage ol the small comFonies' exeM￿￿"On of 8e¢bon 41SA of the Cornpan*s Act 20(E. Waveney Sailabllity Company Limited by Guaranta• Trustses. annual report {incorporatlng th• dtrrectors, r•port) (¢ofttFnu•dJ Year •nd•d 31 D•e•mbor 2025 The trustees, annual rew)rt was approveil on . trustees by." arKJ signed on tth*f of the board of R H MoFling {Chairmanl Trustee Waveney Sailability Company Lirnit•d by Guarant•• IndO￿nd•nt •xamin•¢s r•port to the trustsos of Waven•y Sailability Yfrar ond•d 31 DeCem￿r 2025 I repcmt lo Ihe charity trustees on my examinabon of Ihe financÈal statements of Ihe company for the year ended 31 December 2025 *hich compnse the staterf￿1 ol finanual actNrt*s {I￿lu￿￿9 income and expenditure account). baLin¢e 5heel and the related notes. R8sponslblllll•s and basls of report As the chanty trustees of the ¢(xnpany land also its direclor5 lor the purposes of Company law) you are responSi￿e for the preparation of Ihe firbancial stalemenls accordance with the requirements ol the Companies Act 20061lhe 2W6 Acl'l. Having satssfied rnysell that the financial statemenls of the ¢ompany are not required to te audited un¢Jef Part 16 01 the 2006 Act and are eligfble for independent examination. I report in respect ol my examinats.tsn of your company's financial slatements as carried out under sedion 145 of the Chanlies Act 2011 I'the 2011 Aet'l In carrying oul my examinats.on I have followed the Directions given by the Charity Commission under section 14515llbl ol the 2011 Act. Ind•p•nd•nt •xaffllnefs stslem•nt I have completed my examina&on. I confim th* rK¥ matters have wme to my attention in connection the exarmnabon giving me cause to believe Ihat in any materia respect. a¢counkn'ng records were nol kepl in respecl of the ¢c*npany as Teqvired by section 386 of the 2006 Act.. or Ihe fmarKial 5tateTnenls do not aG￿rd with those records.. or the financbal stalemenls {*} nol cOm￿Y *ith the accDunting requirements ol seclion 396 of the 20Cfj Act olher than ￿Y requiremenl that the accounts gNè a 'lTue and f3if wew vthich is r￿1 a matter considered as part of an independent examinabon,. or the financial statements have been wepared in accordan¢e wilh the methods and pr1r￿1p1e5 of the Stalemenl of RecomrrEnded Practice for accounting and repo￿￿9 by charibes applicable lo chanlies prepanng their accounts in accordance with the Finanual Repo￿n9 Slarvjard applKable In the UK and Repubbic of Ireland IFRS 102). I have no cortcems and have come across no other matters in ¢onr￿t￿n wth the exarrMnats"on lo which attention should be diawn in this report in order to enable a proper undwstsnding of Ihe accounts to be reached. /rf7Aoa Mark Pioctor FCA DChA Independenl Examiner Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland BU￿￿e$S Park Norwich NR7 OLB 0110612026 Waveney Sailability Company Limit•d by Guarant•• Statomont of financial activities (including incom• and •xpgnditur• ac¢ount) Y•ar •ndod 31 Dgcemb•r 2025 2025 Reslricted funds Tot•1 fvnds 2024 Unrestricted funds Total funds Incom• and endowmènts Donations and legacie5 Charitable actiwties Olher Irading activities Investment income 29.110 4,234 2,243 1.162 500 29,610 4,234 2,243 1.162 22.638 4,358 2.036 1.163 Tot*1 Inco 36.749 500 37.249 30,195 Exp•ndltur• Expendilure on T•Siry funts". Costs of iaising fund5 Expenditure on charitable ath"yib'es Olher expenditure Total èxp•ndltur• 1.909 32.816 12.2381 32,487 1,909 33,316 12,2381 32,987 2.342 29.879 10 11 500 32,221 N•t Incom￿(*xPQnd￿r0) befofe tr•nst•r of lund$ 4,262 4,262 12.0261 Transfer5 befvRen funds 300 13001 Ngt mov¢m•nt In fuftds 4,562 13rx)I 4,262 12,0261 RKonclllatlon of funds Totsl funds brought folward rotal funds ¢arrf•d forward 1 53.521 154.821 156.847 156,083 1.000 159.083 154.821 The stalemw)t ol financial activities indudes all gains and10sse$ tecognised in the year. All income and expenditure derive from continuing xtiwlies. Thfr notss OD P•9•5 11 t• 18 fomi part ofth•s• ffinanGknI ¥l*t•m•Trts. Waveney Sailability Company Limit•d by Guarant¢• 8alanco sh••t 31 December 2025 2025 2024 Flx•d assets Tangible fixed assets 68,434 61,716 Curr•nt *$s•ts Debtors Cash at bank and in harHJ 17 462 91,385 81 93.978 91,847 94.057 Crndltors.. amounts falllng due wlthln ofl• y•ar 14•t curr•nt ass•ts 18 11,1981 19521 90.649 93,105 Tot•1 4ss•ts l•ss Current Ilabllhles 159.083 154,821 Mtrt ass•ts 159.083 154,821 Funds of the charlty Restricted lund5 Unfestrieted fund5 1.000 158.083 1.300 153.521 Total Gharlty tunds 19 159.083 154,821 For the year enth'ng 31 December 2025 the tharity was entilled to exempth'on from authl under s￿tIon 477 ol the Companies Act 2006 relabro to sm*1 companies. Difectors, leS￿n￿bIlrtles The [￿ernbers have not required the company to obta'n an auth't ol ils financial stalements f¢x the year in question in accordance wth section 476. The directors aCknO%￿edge their responsibili￿eS IOT comptying with the requirement5 01 the Act wth respect lo acwunting records and the preparabon of flnanoal statements. Th¢se financial 51alements have been prepared in accordance vnth Ihe provisions aFplic*e to companies SLknje¢t to the small 0)mPan￿5, regime These financial statements were approved by the board ol trustees and aLrthorised for iSSLte op 30 MarfrK )z&, and are sIgr￿1 on behalf of the board by.. R H Morfing (Chairman) Trustee M Wnghl Trustee Company regi$trahon number 05441492 Th* notes on p•g•s 1 f to 18 loTm part of the￿ financial statem•nts. Waveney Sailability Company Limit•d by Guarantso Not•s to the finan¢lal statoments Year end•d 31 D•eamber 2025 G•ner41 Infomi*tlon charity is a public benefit enbty and a Pfivale Company limited by guarantee. registered in EnglaThJ and Wales and a regislered charity in Eroland and Wales. The address of the fegislered office 1$ 5 Velda Close. Lth￿S10ft, Surtdk, NR33 9JH. stat•mgnt of cornplianc• The chanty constitutes a publ￿ benefit entity as defineil by FRS 102. The fir￿ncial ststemenls have been prepared in accordance wllh Accounting and Repo￿"ng by Charilies." Stslemenl of Recommended Practice applicable lo chants.es preparin9 their accounts in accordance with the FinarKial Reporttng Standard applicable in the UK and Republic of Ireland issued In October 2019. the Financial ReportiThJ Standard applicaNe in Ihe United Kingdom and Republic of Ireland IFRS 1021, the Charities Act 2011, the Companie5 Act 2006 and UK Generally A¢cepted AccoLklting Praclice. A¢Gounting pollel•s 8•s1s of pr•par¥tlon The fmaFual statements have been prepared on the historical cost basis. The lina￿13￿ slatements are prewed in sterling, which is the ILwKb"onal currerKy of the enlity. Going ¢onc•m The accounts have been Wep￿ed on the w)Jng Co￿eM basis and the Trusl believes thal no matenal uncertainties exist The Twslees have considered the level of funds held aTrJ the expeded ineome and exper¥Jiture for the next 12 months from authowising these financial slalements The budgeted income and expenditure is sufficient ￿th the level of reserves lor the Twst to ￿ atle lo continue as a g￿ng concem. Fund xcount1Th9 Unrestricted lunds are available for use at the di3￿Ct￿n ol the trustees lo further any ot t￿ chority's purpose$ Restricte(I lund5 are subjectal lo restn"¢b"ons on their expeTh*'lure ¢Jed¥ed by the donor OT Ihro the temis OT an appeal. In¢onatlons and 1•ga¢l•s Urffestricted Funds Restr¢'cted T¢)t*l Funds Funds 2026 Donatlons Donation linc Gift Aid) 4,180 500 4,680 L•ga¢S•s Legaci&s 24.930 24.930 29.110 29.610 unrestr￿ted Funds Reslfi¢ted Tclal Funds Funds 2024 Donatlon5 Donabon li￿ Gift ￿dI 6,338 6,638 Legaci•5 Legacies 16,000 16.1)00 22.338 300 22.638 Charltabh actlvhks Unrestricted Total F￿n￿$ Unrestricted Totsl Funds Funds 2025 Fl￿d$ 2024 Subscnptions 4,234 4,234 4.358 4.358 •¢•mb•r 2025 15,171 48,595 4,668 68.434 61,716 Al 31 DecemW 2024 15,639 46,008 69 17. D•btors 2025 2024 Trade debtors Other debto 400 81 462 81 The charity has conbr49enl assets in the lomi ol a legacy due at 31 D￿ember 2025 12024.. Unquantifiedl. 11 ts not poSsi￿e to estimate the total fin8naal effect of the legacy and therefore no accnjal has been made. 1& Cr•dltorn: amounts 1*lllng du• wmhln one y•4r 2025 2024 Trade creditors Accruals and defeTred income 125 1,073 952 1,198 952 16. Waveney Sailability Company Limited by Guarant•• Notos to the financial statom•nts feoftiiftu•d) Yoar •nd•d 31 Docember 2026 19. An•lysis of charltabl• funds Unrestrl¢t•d funds at y•ar •nd•d 31 D•cemb•r 2025 Al Ttansler$ 31 Dec 2025 At 1 Jarb 2025 Income ExFEn¢thture Unrestr￿ted fund 153.521 36,749 {32,4B71 300 158.083 Unrestsi¢led funds •t y•4r ¢thd•d 31 O•c•mb•r 2024 Al 1 Jw) 2024 Income Expenthture Transfers 310ec 2024 Unrestncted furKI 155.847 29,895 132.221) 153,521 R*strl¢ted funds at y••r end•d 31 D•¢•mhr 2025 At 1 Jan 2￿25 Income ExpenthtUTe Transfeis 31 Dec 2025 Waveney Cover Fun(1 Ci>op Communrty fund Safety Boat fund 500 15001 300 1,000 {3001 1.300 500 1500) 1300) R•stfkt•d funds at yèar •Trd•d 31 December 2024 At Transfers 31 Dec 2024 Al 1 Jan 2024 Income Expenditurè Co-op c￿MUnity fund Safety Boat fund 300 300 1.000 1.000 300 1,300 Waveney Cover Fund- Donation received from Srnilh & Pinching Itywards the purchase of 3 (x>ver lor the boats. Cw ComrThJnty Fund - Donattons received in pnor year $pw.f￿abY lor cOntn'￿Jti0n towards safety equlpment and the maintenane* thereof The donation was transferred to tr* unrest￿ted fijnd during the year to contn'bule towards the purchase of the hoist. Safety Boat Fund. Donakn"ons received speaft¢alty for maintenance of the safety boat. 17- Waveney Sailability Company Limitsd by Guarantee Notss to th• financial statom•nts i¢on*nu•dJ Y•ar ended 31 Decombor 2026 20. Anatysls of n•t •ss•ts b•tw••n funds Unreslricted FurKIs Restri¢le