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2025-08-31-accounts

Chairman’s Report to AGM 11th October 2025

2024-25 has been a busy and successful year for the Club. As we mentioned last year the Committee has spent a lot of time on securing the future sustainability of the Club through fundraising and the development of new projects that we hope will generate additional income and make the club a little less dependent on membership fees in the future.

Highlights of the year

By any measure, this has been a successful year. Our regatta presence has been noticed widely and the future initiatives show that the Club is continuing to evolve. There continue to be challenges ahead but the Committee will continue to look for opportunities that will grow the prosperity and well being of the Club and its members

David Saul Chairman

Leeds RC accounts 2024-25 v2.0 040526.xlsx

04/05/2026

Leeds RC - Treasurer's commentary to the accounts

v2 - Updated 4 May 2026 following Independent Examination

This is the fourth year the current Treasurer is in post.

What are the point of accounts? My main purpose is to give you confidence that you can see that we continue to have a healthy balance, and that all payments are evidenced and justifiable, in line with our Constitution, our duty as Trustees, and as per regulation. Using these statements to make financial and strategic decisions about the club, without any of their context, comes with the risk that numbers are misinterpreted. So if club members wish to do this, we advise them to talk to the Treasurer in the first instance. How the club earns its money The primary source of income is through membership fees from all members. Income from this source has increased as membership numbers have grown. We also raise income from coaching fees for junior rowers and charge a "transport levy" to members who are racing.

We have also significantly increased our income from fundraising and thanks go to all club members who have supported with this. We are also kindly supported through a number of past and present members who regularly donate to the club. We have had a successful year in obtaining grant income with the majority of grants relating to our projects to support junior rowing and a grant from Garfield Weston to support core operating costs, which has been used toward facilities spend and for maintenance of boats. Other income relates to insurance claims in relation to boat damage and equipment sales. Over the year the club has sold a stable quad that was no longer required. How the club spends its money The majority of our expenditure goes towards the purchase and maintenance of boats for the club. We have continued purchasing equipment to supplement the fleet including second-hand 8+, 4x-, a new trailer and new ergos. We continue to review the fleet to ensure we invest appropriately. Our maintenance and upkeep spend has been significant over the past year, reflecting our larger fleet and investment in refurbishment. There were also incidences of boat damage, which whilst the majority was recovered through insurance, claims are subject to an excess. "Coaching investment" is primarily our outlay for junior coaching. Facilities spend includes payments for use of the Leeds Boathouse and Waterloo Lake. Other key costs for the charity include fuel for the launches and transport to races, BR affiliation fees, and miscellaneous expenditure, all of which is receipted and verified by the treasurer. Reserving policy While we have been successful in obtaining grant income in recent years this income is restricted, the majority of grants relate to our projects to support junior rowing. The club endeavours to retain unrestricted reserves sufficient to cover our next 6 months of fixed costs (British Rowing Affiliation, Facilities and Insurance) c.£12,000 and employment costs during any notice periods to the extent these are not covered by the restricted reserves. Our financial performance As a club we are solvent (we have sufficient money in reserves), we are liquid (we can make payments as and when we need to), and we have made sure that fixed costs for the next 12 months are affordable and don't impact our solvency or liquidity. Our reserves have reduced over the year due to outlay on capital equipment. Please note our balance sheet just counts our financial assets - we do not value our fixed assets like boats in our year end accounts (although we do for insurance purposes). When we purchase a boat we recognise this as a loss making activity with an immediate reduction in reserves. What do we do to manage the club's finances? 1) Robust banking controls, including "levels of delegated authority" codified in our Constitution so major transactions can only be made with the whole committee's collective approval. We do not own a club credit card, or a club debit card, so money can't be spent without our explicit knowledge and pre-approval. 2) These statements - prepared annually - that are examined by an "Independent Examiner" and recorded on the Charity Commission website. 3) Membership status and payments are monitored by the Membership Secretary 4) Race fee payments and provisions are monitored by the Director of Rowing 5) The chairman's re-imbursement account is independently reviewed by the Treasurer

6) The Director of Rowing maintains, with the support of the Treasurer, a financial forecast for the next 12 months. These plans are collectively reviewed to make sure key expenditure is in line with our strategy and we remain solvent. Treasurer's recommendations for the next 12 months Based on the club's finances, I make the following recommendations: 1) Continue to ensure that membership provides good value for money and the club is a great place to be. Membership is a key source of income and we want to ensure we retain our members and attract new ones. 2) Check with your employer whether they offer a volunteering grant for charities or consider whether there is anything you could do from a volunteering or fundraising perspective to support the club. 3) Ensure boats and equipment are looked after. Although expenditure on maintenance is expected and unavoidable, remedying loss or accidental damage to equipment is a significant expense.

Jessica Rose Brush

Leeds RC Treasurer 2024-25 and Trustee

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Leeds RC accounts 2024-25 v2.0 040526.xlsx

04/05/2026

Income statement for the period ending 31 Aug 2025

Overall
Income type Aug 2025 Aug 2024 Aug 2023
Unrestricted 103,045 76,109 69,805
Pass through 26,561 18,852 16,544
Restricted 52,693 49,919 45,898
Total Income 182,299 144,880 132,247
Expenditure type Aug 2025 Aug 2024 Aug 2023
Unrestricted (95,260) (81,163) (65,672)
Pass through (26,561) (18,852) (16,544)
Restricted (53,556) (54,238) (33,161)
Total expenditure (175,376) (154,254) (115,378)
Surplus / (deficit) for the year 6,923 (9,374) 16,869
Unrestricted Income & Expenditure
Surplus / (deficit) for the year 7,786 (5,055) 4,132
Income type Aug 2025 Aug 2024 Aug 2023
Memberships & Racking 56,056 49,927 40,947
Transport levies 5,930 1,179 2,990
Grants - Unrestricted 2,000 0 0
Fundraising & Donations 32,724 15,836 9,939
Learn to Row 3,025 1,640 865
Bank interest 1,066 1,381 567
Other - Unrestricted 2,244 6,146 14,497
TOTAL INCOME 103,045 76,109 69,805
Expenditure type Aug 2025 Aug 2024 Aug 2023
Race transport (6,398) (3,260) (2,058)
Boat & Equipment Purchases (62,641) (42,105) (27,936)
Boat & Equipment Maintenance (5,156) (9,395) (12,554)
Boat & Equipment Insurance (5,361) (9,562) (8,513)
British Rowing Affiliation (2,166) (1,820) (1,084)
Facilities (12,224) (13,111) (11,694)
Fuel (937) (1,148) (1,021)
Other expenditure (376) (762) (813)
TOTAL EXPENDITURE (95,260) (81,163) (65,672)
Restricted income & expenditure
Surplus / (deficit) for the year (862) (4,319) 12,737
Income type Aug 2025 Aug 2024 Aug 2023
Coaching fees 17,152 12,419 8,198
Grants 35,541 37,500 37,700
Sponsorships & Donations 0 0 0
TOTAL INCOME 52,693 49,919 45,898
Expenditure type Aug 2025 Aug 2024 Aug 2023
Boat & Equipment Purchases (2,499) (13,000) (200)
Boat & Equipment Maintenance (2,876) 0 0
Coaching investment (45,752) (41,136) (32,961)
Other expenditure (2,428) (102) 0
TOTAL EXPENDITURE (53,556) (54,238) (33,161)
Pass through income & expenditure
Surplus / (deficit) for the year 0 0 0
Income type Aug 2025 Aug 2024 Aug 2023
Race Fees 23,238 15,336 11,299
Christmas party 3,323 3,150 2,345
Other income 0 367 2,900
TOTAL INCOME 26,561 18,852 16,544
Expenditure type Aug 2025 Aug 2024 Aug 2023
Race fees (23,238) (15,336) (11,299)
Christmas Party (3,323) (3,150) (2,345)
Other expenditure 0 (367) (2,900)
TOTAL EXPENDITURE (26,561) (18,852) (16,544)

Balance sheet

Assets Aug 2025 Aug 2024 Aug 2023
Cash at bank 61,800 72,731 70,334
Debtors 3,661 1,038 945
Prepayments 10,000 0 0
Total assets 75,461 73,769 71,279
Liabilitites Aug 2025 Aug 2024 Aug 2023
Other liabilities (7,700) (12,931) (1,068)
Memberships deferred + creditors 0 0 0
Total liabilities (7,700) (12,931) (1,068)
NET ASSETS 67,761 60,838 70,211
Reserves Aug 2025 Aug 2024 Aug 2023
Brought forward reserves 60,838 70,211 53,342
Surplus/(deficit) for the year 6,923 (9,374) 16,869
CLUB RESERVES 67,761 60,838 70,211
- Unrestricted 38,346 30,560 35,615
- Restricted 29,415 30,277 34,597

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Example 4.3: examiner’s unqualified report (for a company charity)- gross income exceeded £250,000

Independent examiner’s report to the trustees of WXY Charitable Company (‘the Company’)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2017.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I a member of [insert named of applicable listed body], which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

SIGN

Signed: Name: Lewis Windeatt

[insert name of applicable listed body]: CIMA Other relevant professional qualification(s) or membership of professional bodies (if any):

Address: 171 UNCLE, LS12 1FB

Date: 1st June 2026

Independent examination of charity accounts: Directions and guidance for examiners (CC32)

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