## Basingstoke and Deane Canoe Club Annual Re ort and Accounts p
_For the Period from 1 November 2024 to 31 October 2025_
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
## **Contents**
Reference and Administrative Details .................................................................................................... 4 Structure and Governance ...................................................................................................................... 4 Structure ............................................................................................................................................. 4 Director’s Meetings ............................................................................................................................. 5 Volunteers ........................................................................................................................................... 5 Objectives and Activities ......................................................................................................................... 6 Objects ................................................................................................................................................ 6 Objectives for 2023/24 ....................................................................................................................... 6 Activities .............................................................................................................................................. 6 Achievements and Performance ......................................................................................................... 7 Financial Review ...................................................................................................................................... 9 Income and Expenditure ..................................................................................................................... 9 Assets .................................................................................................................................................. 9 Reserves Policy .................................................................................................................................... 9 Grants ................................................................................................................................................ 10 Plans for 2024-25 .............................................................................................................................. 10 Accounts for the Period 1[st] November 2023 to 31[st] October 2024 ...................................................... 12 Income and Expenditure Account (subject to independent examination) ....................................... 12 Statement of Cash Flows (subject to independent examination) .................................................... 13 Balance Sheet as at 31[st] October 2024 (subject to independent examination) ............................... 14 Audit Exemption Statement .......................................................................................................... 14 Notes to the Accounts ...................................................................................................................... 15 1 Accounting Basis ........................................................................................................................ 15 2 Made-up Date ............................................................................................................................ 15 3 Colt Hill Clubhouse Fund ............................................................................................................ 15 4 Income from Donations ............................................................................................................. 15 5 Income from Other Trading Activities ........................................................................................ 15 6 Charitable Activities ................................................................................................................... 16 7 Other Incoming Resources ......................................................................................................... 17
## Page **2** of **24**
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025 8 Unpaid General Volunteers ........................................................................................................ 17 9 Governance ................................................................................................................................ 18 10 Fixed Assets .............................................................................................................................. 18 11 Liabilities .................................................................................................................................. 19 12 Accounting Period .................................................................................................................... 20 14 Director’s Expenses .................................................................................................................. 20 15 Independent Examination ........................................................................................................ 20 Independent Examiner’s Report ....................................................................................................... 21 Respective responsibilities of the trustees and examiner ............................................................ 21 Basis of the Independent Examiner’s Report ............................................................................... 21 Independent Examiner’s Statement ................................................ **Error! Bookmark not defined.** Appendix A: Committee Meeting Attendance ...................................................................................... 22
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Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
## **Reference and Administrative Details**
Basingstoke and Deane Canoe Club is registered charity number 1150412 and company registration number 08257472. The company is a private company limited by guarantee.
The registered office is:
5 The Drive
Oakley Basingstoke Hampshire RG23 7DA
The registered email address is:
hello@badcc.club
The directors of the company and trustees of the charity for the year were:
Mr Alan Macdonald
Mr Peter Mansell
Ms Eleanor Booth
## **Structure and Governance**
## **Structure**
Basingstoke and Deane Canoe Club is a company limited by guarantee, incorporated on 17[th] October 2012 and registered as a charity on 9[th] January 2013. The company’s articles of association are based on the Charity Commission model documents at the time of incorporation with the options completed and no other changes.
The directors of the company are the trustees of the charity. Directors serve for a period of three years and are elected at the annual general meeting. Mr Alan Macdonald was re-elected in 2025, Mr Peter Mansell was re-elected in 2024 and Ms Eleanor Booth was re-elected in 2023.
The directors give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in the notes to the accounts.
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Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
Whilst the directors have ultimate responsibility the day to day running of the Club is delegated to an executive committee. Details can be found in the Club Management document available on the Club’s website[1] .
## **Director’s Meetings**
The directors have had five meetings during the year. Mr Macdonald, Mr Mansell and Ms Booth have each attended five meetings. has attended four meetings and gave his apologies for one meeting. No committee members have been invited to observe directors’ meetings over this year.
28 actions were identified at directors’ meetings. Mr Macdonald has completed both the actions allocated to him. Ms Booth has completed all three actions allocated to her. Mr Mansell had ten actions outstanding to complete at the time of the last directors’ meeting in this year, of those all bar two were completed by December 2025.
## **Volunteers**
The running of the Club is undertaken solely by volunteer efforts. This work encompasses the following areas of the charity:
- Management: The executive committee met on seven occasions through the year. Details of committee meeting attendance are included in Appendix A.
- Education and coaching: The Club’s coaches have provided a programme of introductory, improvers and safety courses both in the swimming pool and on open water.
- Colt Hill Development: Working parties have continued to maintain the plot and develop car parking at Colt Hill Wharf.
- Swimming pool: Management through running the reception desk, collection of pool fees and provision of poolside safety guards.
- Trips: The Club organises a range of day, weekend and longer trips covering paddling water suitable for all abilities in the Club. Organisation and river leadership for these is provided by suitably qualified volunteers.
The directors recognise that every voluntary contribution is vital and would like to take this opportunity to extend our thanks to all of them.
> 1 https://badpaddlers.org/wp-content/uploads/2025/12/Club_Management.pdf last accessed 04 Jan 2026
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Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
## **Objectives and Activities**
## **Objects**
The Charity’s objects are the promotion of community participation in healthy recreation in particular by:
- The provision of facilities for all aspects of the sport of canoeing;
- Developing and maintaining an amenity to enable inclusive access to the community and public access to canoeing on the Basingstoke Canal at Colt Hill Wharf, Odiham.
## **Objectives for 2024/25**
The Charity’s objectives for the period November 2023 to October 2024 were:
- To maintain a programme of diverse canoeing activities for all members;
- To maintain and expand a pool of kayaks and ancillary equipment to support paddling activities;
- To promote a range of training activities to support paddling activities;
- To promote inclusive paddle sport;
- To maintain and continue to develop the facility at Colt Hill Wharf, Odiham;
- To develop the Club’s volunteers, initially focusing on coaching and on the water leadership.
## **Activities**
Basingstoke and Deane Canoe Club has existed as an unincorporated association from 1987 until 31[st] August 2013 when its activities and assets were transferred to the company as a going concern.
In March 2015 phase 1 of Colt Hill Clubhouse, the shell of a canoe clubhouse on the parcel of land owned freehold by the charity adjacent to the Basingstoke Canal at Odiham, was officially opened. Initially the clubhouse provides secure, weather-tight storage for the Club’s kayaks and canoeing equipment adjacent to the Basingstoke Canal. The clubhouse includes spaces for future fit out as changing rooms and WCs, including accessible facilities, a clubroom and small kitchen.
Volunteer work parties at Colt Hill Clubhouse have substantially completed the surfacing for the vehicular access and parking within the fenced compound.
Colt Hill Clubhouse provides storage for most of the charity’s fleet of 61 canoes, kayaks and standup paddle boards together with ancillary equipment. With this equipment stored adjacent to the Basingstoke Canal it is regularly being used to promote community participation in canoeing.
The charity has a 2-hour weekly slot at Queen Mary’s College swimming pool in Basingstoke for paddle sport training, practice and recreation from September to April each year.
During the summer the Club has met at Colt Hill Clubhouse, Odiham to facilitate weekly recreational sessions for adults and young people. The Wednesday evening paddle replaces the swimming pool sessions for the summer and is the focus for adult recreational paddling. The Club also has a regular
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Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
Saturday morning paddling session at Colt Hill Clubhouse which is well supported throughout the year.
The two outreach projects been run at Colt Hill Clubhouse over the summer: monthly Saturday taster session open to all; and bespoke taster sessions for local youth organisations including Cubs, Scouts, Guides and others. These are described below.
In addition to the provision of facilities and opportunities to participate in healthy recreation via the sport of canoeing for club members, affiliated educational institutions and local youth groups (see below), the club also provides the local community and general public access to canoeing on the Basingstoke Canal at Colt Hill Wharf, Odiham. These opportunities are made available via two mechanisms:
1. Temporary Membership enables members of the public to turn up at one of the scheduled club events and participate in a supervised and accompanied manner in up to two Club sessions so that they are able to determine if they enjoy and wish to continue paddling with the Club.
2. Taster Session Days during the summer months of each year. On these days, each 90minute taster session caters for 8 members of the public and is run by a small team of Club volunteers including at least one club coach certified by British Canoeing. The public participants receive the British Canoeing Start Certificate as a record of their session. 226 members of the public were introduced to the sport of canoeing during 4 days which formed the Club’s 2024 taster session day series, providing many with their first ‘on the water’ paddling experience. This year these taster sessions have been expanded to include standup paddleboard in addition to kayak and canoe.
The club benefits from the local/public provision of access through creating a positive reputation as a ‘good neighbour’, local, friendly and professionally run recreational sports club. Additional benefits for the club flow through attracting new club members, financial income from ticket sales and the opportunity to introduce Club members to coaching beginners.
Bespoke taster sessions have been run for local youth organisations including Scouts and Guides. These provide the Club an opportunity to reach out to the wider community and encourage wider participation in paddle sport as a healthy form of recreation.
Over the past year the charity has provided:
- Weekly canoeing training sessions for adults and young people;
- A project with Treloar School and College to provide weekly kayaking sessions for their students, all of whom have disabilities.
The trustees have had regard to the Charity Commission’s guidance on public benefit.
## **Achievements and Performance**
Summary of achievements in relation to the provision of facilities for canoeing objective:
- Maintained a fleet of canoes, kayaks and ancillary equipment.
## Page **7** of **24**
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
- Run weekly paddling sessions on Queen Mary’s College swimming pool from September to April each winter.
- Run two regular weekly paddling sessions at local canals over the summer and one weekly outdoor paddling session throughout the year.
- Provided opportunities to paddle on local rivers and canals, on the sea, day paddles on local rivers and canals, and seven paddling weekends in Kent, South-West England, Norh Wales and South Wales.
- Provided an opportunity for more experienced members to paddle on the River So č a in Slovenia.
- Provided British Canoeing Awarding Body “Sheltered Water Coach” assessments for 4 Sheltered Water Coaches (1 kayak, 1 canoe and 2 standup paddleboard).
Summary of achievements in relation to an amenity on the Basingstoke Canal:
- Maintained the secure weather-tight shell of a clubhouse, Colt Hill Clubhouse, on land owned by the charity adjacent to the Basingstoke Canal in Odiham;
- Maintained the wildflower meadow, fences and hedges including a composting system for green waste;
- Continued to improve the amenity and car parking area within the fenced compound with additional plastic reinforced grass laid in the remainder of the car park and access.
Summary of achievements related to inclusivity:
- Continued a project with Treloar School and College to provide weekly kayaking sessions for their students, all of whom have disabilities;
- Welcomed new member with disabilities and supported club members with mental disabilities, physical disabilities and learning difficulties.
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Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
## **Financial Review**
## **Income and Expenditure**
The income for the period was £43,919.52. The expenditure in the period was £39,400.88. The expenditure on the construction of the club house and kayaking equipment has been capitalised on the balance sheet so is not shown on the Income and Expenditure account.
## **Assets**
The fixed assets comprise freehold ownership of a clubhouse located on 0.48 acre land adjacent to the Basingstoke Canal at Colt Hill Wharf, Odiham and a fleet of canoes, kayaks and ancillary equipment. Phase one of the clubhouse was constructed in 2014 and opened in March 2015 to provide a secure, weather-tight shell. The land and clubhouse have therefore been valued at the purchase price of the land in 1995 plus the cost of professional fees to secure planning approval and through to construction, the construction cost of the clubhouse to date plus the depreciated value of fencing to the land.
The canoes, kayaks and ancillary equipment have been valued based on recommended retail price at the time of purchase depreciated over five years. The book value of equipment over five years old has been taken as nil.
## **Reserves Policy**
Basingstoke and Deane Canoe Club has a reserves policy to ensure that money is set aside for foreseeable risks as detailed below and based on the operational experience of the unincorporated association and the charity to date.
**Working Capital** - The Club's income and expenditure are not even through the year nor do they necessarily match each other. Whilst the other reserves set aside by the Club exceed £10,000, they are considered sufficient to cover the month to month and day to day variations in income and expenditure.
**Cancelled Events** - Recent experience has shown that winter trips can be cancelled if the weather is particularly severe. A reserve of £2,000 has been accumulated to cover the irrecoverable losses if two weekend trips were to be cancelled due to exceptionally adverse weather.
**Uninsurable Losses** – All insurance policies include excess sums (and market value replacement) which represent uninsurable sums. A reserve of £4,000 has been set aside for uninsurable losses.
**Colt Hill Clubhouse** - The current operational budget indicates £5,000 per year being the target contribution for reserves and loan repayments, being 1% of the original estimated capital cost. The value of this reserve stood at £9,500 on 31 October 2025, reflecting significant expenditure from reserves on access and car parking provision at Colt Hill Clubhouse. This expenditure exceeded that predicted last year’s annual report and the value of the reserve is £6,000 lower than forecast last year. This reflects a concerted effort to complete the external works at Colt Hill Clubhouse, with only snagging items now outstanding. The reserve at 31 October 2026 is forecast to rise marginally
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Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
to £9,600 as a result of continued draw down to complete snagging on the external works and to further enhance the Club’s paddling equipment. In the longer term the target is to increase the value as funds become available both to provide for maintenance and to start building up funds for the fit out of the Clubhouse.
## **Grants**
The Club received one grant during the year 2024-25 from Paddle UK towards the cost of coach and leadership training and assessment. This has been spent during the year.
## **Plans for 2025-26**
The charity will endeavour to increase coaching and outreach activities from the Colt Hill Clubhouse base and will continue to invest in training for members to develop coaching and leadership qualifications.
Paddle UK’s Standards for Deployment[2] was published in April 2024 and the associated FAQ[3] on
Paddle UK’s website states: “ _Clubs and Disciplines affiliated to Paddle UK, … have existing systems in place and the requirements will be phased in. It is required that all those in roles in Clubs and Disciplines requiring safeguarding training will have this in place by 31st December 2024. All other requirements are required to be in place by December 2026._ ” Whilst the Club has implemented the safeguarding requirements, further work is planned for 2026 to develop our coaches and leaders in line with Standards for Deployment.
Continued small scale expenditure on external paving and car parking is planned for 2025 – 2026 to complete snagging of the external works at Colt Hill Clubhouse.
The Club will continue to work towards the fit out of the Colt Hill Clubhouse when sufficient funds are available.
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Signed Name Date
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> 2 https://paddleuk.org.uk/wp-content/uploads/shared-files/british-canoeing-central-documents/ClubsStandards-for-Deployment-Policy-August-25-2.pdf last accessed 4 Jan 2026
> 3 https://paddleuk.org.uk/standards-for-deployment/ refer to FAQ “We are and affiliated Club, when do these new requirements take effect?” last accessed 4 Jan 2026
## Page **10** of **24**
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Basingstoke & Deane
Canoe Club
Annual Report and Accounts for the Period from I, November 2024 to 31" October 2025
Peter Mansell
1£ Ae4 201
Page 11 of 24
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and
Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
## **Accounts for the Period 1[st] November 2024 to 31[st] October 2025**
## **Income and Expenditure Account**
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Colt Hill
Clubhouse
Unrestricted Designated Prior Year
Total Funds
Funds Unrestricted Total Funds
Fund
Incoming Resources (note 3) Notes
Incoming resources from generated funds
Donations £ 10,862.71 £ 500.00 £ 11,362.71 £ 10,698.80 4
Other trading activities £ 5.00 £ - £ 5.00 £ 376.00 5
Investment Income £ - £ - £ - £ -
Incoming resources from charitable activities £ 21,483.46 £ 11,068.35 £ 32,551.81 £ 33,498.00 6
Other incoming resources £ - £ - £ - £ -
Total Incoming Resources £ 32,351.17 £ 11,568.35 £ 43,919.52 £ 44,572.80
Resources expended
Costs of generating funds
Costs of generating voluntary income £ - £ - £ - £ -
Fundraising trading: cost of goods sold and other costs £ - £ - £ - £ (215.04) 5
Investment management costs £ - £ - £ - £ -
Charitable activities £ (31,736.49) £ - £ (31,736.49) £ (30,651.31) 6
Charitable activities - running costs of Colt Hill Clubhouse £ - £ (3,069.05 ) £ (3,069.05) £ (2,858.45)
Governance costs £ (1,553.46) £ (3,041.88) £ (4,595.34) £ (4,412.74) 9
Other resources expended £ - £ - £ - £ -
Total resources expended £ (33,289.95) £ (6,110.93) £ (39,400.88) £ (38,137.54)
Net movement in funds £ (938.78) £ 5,457.42 £ 4,518.64 £ 6,435.26
Reconciliation of Funds
Total funds brought forward £ 25,757.29 £ 400,371.85 £ 426,129.14 £ 419,693.88 11
Total funds carried forward £ 24,818.51 £ 405,829.27 £ 430,647.78 £ 426,129.14
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The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
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Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
## **Statement of Cash Flows**
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Statement of cash flows
Total Funds Prior year Notes
Cash flows from operating activities:
Net cash provided by (used in)
operating activities £ 8,154.19 £ 8,630.55 From net cash flow reconciliation
Cash flows from investing activities:
Dividends, interest and rents from
investments £ - £ -
Purchase of property, plant and equipment £ (11,249.13) £ (13,359.75)
Net cash provided by (used in) investing
activities £ (11,249.13) £ (13,359.75)
Cash flows from financing activities:
Repayments of borrowing £ - £ -
Cash inflows from new borrowing £ - £ -
Net cash provided by (used in) financing
activities £ - £ -
Change in cash and cash equivalents in
the reporting period £ (3,094.94) £ (4,729.20)
Cash and cash equivalents at the
beginning of the reporting period £ 26,528.53 £ 31,257.73 From analysis of cash and cash equivalents
Cash and cash equivalents at the end of
the reporting period £ 23,433.59 £ 26,528.53 From analysis of cash and cash equivalents
Reconciliation of net income/(expenditure) to net cash flow from operating activities
Current Year Prior year Notes
Net income/(expenditure) for the
reporting period
(as per the statement of financial
activities) £ 4,518.64 £ 6,435.26
Adjustments for:
Depreciation charges £ 3,635.55 £ 2,195.29
Dividends, interest and rents from
investments £ - £ -
(Increase)/decrease in debtors £ - £ -
Increase/(decrease) in creditors £ - £ -
Net cash provided by (used in)
operating activities £ 8,154.19 £ 8,630.55
Analysis of cash and cash equivalents
Current Year Prior year
Cash in hand £ 23,433.59 £ 26,528.53
Total cash and cash equivalents £ 23,433.59 £ 26,528.53
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Page **13** of **24**
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
## **Balance Sheet as at 31[st] October 2025**
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Prior Year
Fixed Assets Total Funds Total Funds Notes
Tangible assets £ 407,214.19 £ 399,600.61 9
Total Fixed Assets £ 407,214.19 £ 399,600.61
Current Assets
Cash at bank or in hand £ 23,433.59 £ 26,528.53 11
Total Current Assets £ 23,433.59 £ 26,528.53
Liabilities 10
Creditors: amounts falling due within one year £ - £ -
Net current assets or liabilities £ 23,433.59 £ 26,528.53
Total assets less current liabilities £ 430,647.78 £ 426,129.14
Creditors: amounts falling due after more than one year £ - £ -
Provisions for liabilites and charges £ - £ -
Net assets or liabilities £ 430,647.78 £ 426,129.14
The funds of the charity
General fund £ 430,647.78 £ 426,129.14
Revaluation reserve £ - £ -
Total unrestricted funds £ 430,647.78 £ 426,129.14 12
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## **Audit Exemption Statement**
For the year ending 31[st] October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
## Directors’ responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts;
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
Signed on behalf of the board (Alan Macdonald Director)
Page **14** of **24**
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
## **Notes to the Accounts**
## **1 Accounting Basis**
The accounts have been prepared in accordance with the requirements for small companies as the annual turnover is less than £6.5 million, the balance sheet total is less than £3.26 million and the company has no employees.
The accounts have been prepared in accordance with the Statement of Recommended Practice published by the Charity Commission in 2019 incorporating FRS102. The accounts have been prepared in accordance with charity law applicable in England and Wales.
## **2 Made-up Date**
The accounts are made up to 31[st] October 2025.
## **3 Colt Hill Clubhouse Fund**
Colt Hill Clubhouse is shown as a separate designated fund on the Income and Expenditure Account for three reasons. Construction of the clubhouse is a one-off activity: separation of this exceptional item increases transparency in accounting for the charities general unrestricted funds. The conditions imposed by donors to fund Colt Hill Clubhouse place restrictions on the charity from trading this asset. Colt Hill Clubhouse addresses the charity object of developing a facility on the Basingstoke Canal.
## **4 Income from Donations**
Income from donations totalled £10,862.71. Notable voluntary income included donations (£5,680.42), and membership subscriptions (£4,494.73). Whilst membership subscriptions have been classed as voluntary income as members receive no direct benefit, it could be argued there are indirect benefits so Gift Aid has not and will not be claimed on membership subscriptions.
## **5 Income from Other Trading Activities**
The income and expenditure for the period were related to other trading activities of the club are summarised below.
|summarised below.|summarised below.|summarised below.|
|---|---|---|
||||
|**Breakdown of Income and Expenditure on Other Trading Activities**|||
|**Activity**|**Income**|**Expenditure**|
|Taster session BBQ|£ 0.00|£ (0.00)|
|Clothing|£ 5.00|£ -|
|Total|**£ 5.00**|**£ (0.00)**|
Page **15** of **24**
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
## **6 Charitable Activities**
The principal income and expenditure for the period were related to the charitable activities of the club and are summarised below. Where governance costs relate to specific activities they have been allocated accordingly: business rates and insurance have been allocated to Colt Hill Clubhouse operations; Eventbrite payment processing commission has been allocated to public taster sessions; the boat licence element of the Paddle UK affiliation fee has been allocated to equipment. All other governance costs have been allocated across all activities except Colt Hill Clubhouse operations pro rata the net expenditure on each activity.
## **Breakdown of Income and Expenditure on Charitable Activities**
|**Breakdown of Income and Expenditure on Charitable Activities**|**Breakdown of Income and Expenditure on Charitable Activities**|**Breakdown of Income and Expenditure on Charitable Activities**|**Breakdown of Income and Expenditure on Charitable Activities**|**Breakdown of Income and Expenditure on Charitable Activities**|
|---|---|---|---|---|
|**Activity**|**Income**|**Expenditure**|||
|||**Net**|**Governance**
**Cost**
**Allocation**|**Gross**|
|Paddling at QMC Swimming Pool|£2,391.00|£(2,963.52)|£(110.93)|£(3,074.45)|
|Training courses|£2,981.00|£(2,114.14)|£(79.14)|£(2,193.27)|
|Friday evening children's
coaching|£-|
£-|
£-|
£-|
|Coached sessions for other
organisations|£2,730.00|£(4,067.36)|£(152.25)|£(4,219.61)|
|Public taster sessions|£2,759.00|£(2,271.83)|£(450.54)|£(2,722.37)|
|Coach and leadership
development|£-|
£(2,897.35)|£(108.45)|£(3,005.80)|
|Weekend paddling trips|£2,340.00|£(3,904.44)|£(146.15)|£(4,050.59)|
|Other trips|£165.00|£(325.09)|£(12.17)|£(337.26)|
|Provision of canoeing equipment|£8,117.46|£(10,300.45)|£(385.57)|£(10,686.02)|
|Club sessions at Colt Hill|£-|
£(2,892.31)|£(108.26)|£(3,000.57)|
|Colt Hill Clubhouse operations,
incl depreciation|£11,068.35|£(3,069.05)|£(3,041.88)|£(6,110.93)|
|Total|£32,551.81|£(34,805.54)|£(4,595.34)|£(39,400.88)|
The charging for charitable activities does not always align with individual activities. For example, a single charge would be made for a training course but that course may include time at QMC swimming pool, time on the Basingstoke Canal at Colt Hill Clubhouse and use of Club equipment. It
## Page **16** of **24**
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
is therefore considered appropriate to make internal charges to cover such items. The charges for the year are detailed below.
|||||
|---|---|---|---|
|**Internal Charges**||||
|||**To**||
|**From**|Swimming Pool|Equipment Use|Colt Hill Use|
|Swimming Pool||£ 912.00||
|Equipment|||£ 6,000.00|
|Courses|£ 70.00|£ 1008.00|£ 800.00|
|Taster courses||£ 1200.00|£ 600.00|
|Taster sessions||£ 1,600.00|£ 320.00|
|Coach development|||£ 160.00|
|Club sessions|||£ 1,825.00|
## **7 Other Incoming Resources**
When the Charity took over the assets of the unincorporated association the value of the land at Colt Hill and planning permission were included in the accounts. However, the unincorporated association had also paid for the detailed design of the Clubhouse: this was not recognised in the statement of financial activity in previous accounts. In financial year 2014-15 the Clubhouse was substantially constructed so since then the value of this design work has been included from that time.
## **8 Unpaid General Volunteers**
Whilst no income value is attributed to the services of unpaid general volunteers in these accounts, the actual value of their services cannot be underestimated[4] . Indeed, without their services it would be difficult to class the charity as a going concern and the following charitable activities are reliant on the services of volunteers:
- Paddling at QMC swimming pool (administration and safety cover)
- Training courses (administration, coaching and safety cover)
- Weekend paddling trips (administration and safety cover)
4 The approximate value of volunteer time has been estimated assuming the minimum wage for general volunteering and commercial day rates for paddle sport coaches. This gives a value about £100,000 per annum, which is likely to be an underestimate.
Page **17** of **24**
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
- Colt Hill Clubhouse (administration, maintenance and safety cover for paddling activities).
## **9 Governance**
The costs attributed to governance in the period were as detailed here:
- Canoe England affiliation (£536.80) – excludes the cost of boat licences but includes “Club Plus Pro” annual subscription
- Insurance (£2,925.17)
- Website hosting, postage and publicity costs (£292.84)
- Information Commissioners Office fees (£47.00)
- Payment processing platforms’ commission: Sumup (£91.83), Stripe (£168.19) and Eventbrite(£365.50)
- Travel expenses (£51.30)
## **10 Fixed Assets**
The fixed assets of the charity comprise a clubhouse with 0.48 acre land adjacent to the Basingstoke Canal at Colt Hill Wharf, Odiham and a fleet of kayaks. The fixed assets were revalued at 31 October 2025. Details of the fixed asset valuation are shown overleaf.
Page **18** of **24**
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
|**Element**|**Method of Valuation**|**Book Value**|
|---|---|---|
|Land(freehold)|Purchaseprice in 1995|£10,000.00|
|Planning permission|Architect’s and other professional
feespaidprior togrant ofplanning|£11,747.00|
|Clubhouse construction phase 1|Architect’s and other professional
fees|£33,932.08|
||Construction costs to 31 October
2025|£338,775.25|
|Fencing erected in 2012|Replacement cost less depreciation
at 10%per annum|nil|
|Kayaks and associated equipment, first aid
trainingequipment,miscellaneous tools|Purchase cost less depreciation at
20%per annum|£12,759.86|
|Total||**£407,214.19**|
Of the assets listed all except the kayaks and associated equipment relate to Colt Hill Clubhouse. An analysis of the movement of fixed assets is included below.
**----- Start of picture text -----**
Kayaking and
first aid Buildings
Freehold land Fixtures and training under
and buildings Fittings equipment construction Total
Asset cost, valuation or revalued
amount
Balance brought forward £ 21,747.00 £ 13,410.00 £ 39,460.08 £ 362,391.13 £ 437,008.21
Additions £ - £ - £ 932.93 £ 10,316.20 £ 11,249.13
Balance carried forward £ 21,747.00 £ 13,410.00 £ 40,393.01 £ 372,707.33 £ 448,257.34
Accumulated depreciation and
impairment provisions
Balance brought forward £ - £ (13,410.00) £ (23,997.60) £ - £ (37,407.60)
Charge for year £ - £ - £ (3,635.55) £ - £ (3,635.55)
Balance carried forward £ - £ (13,410.00) £ (27,633.15) £ - £ (41,043.15)
Net Book Value
Brought forward £ 21,747.00 £ - £ 15,462.48 £ 362,391.13 £ 399,600.61
Carried forward £ 21,747.00 £ - £ 12,759.86 £ 372,707.33 £ 407,214.19
**----- End of picture text -----**
## **11 Liabilities**
The Club had no loans for the construction of Colt Hill Clubhouse outstanding on 31[st] October 2025.
## **12 Annual Increase in Total Funds**
The observant reader of the Club’s annual reports will have noticed that the annual increase in total funds has dropped from an average of around £10,000 per annum to under £5000 this year. There are reasons for this.
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Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
Firstly, the focus of capitalised expenditure has shifted from buildings, which do not depreciate, to paddling equipment that is depreciated over a five-year period. In this year depreciation was £3,635.55. This is necessary expenditure to meet the Club’s charitable objects, in particular “the provision of facilities for all aspects of the sport of canoeing”.
Secondly, the Club’s expenditure on coach and leadership development has increased and amounted to £2,897.35 net of governance costs this year. Again, this is necessary expenditure to meet the Club’s charitable objects, in particular “the provision of facilities for all aspects of the sport of canoeing”. However, this is also driven by a desire to provide high quality, safe coaching and leadership in line with Paddle UK’s Standards for Deployment. A review progress on coach and leadership development is included in Appendix B.
## **13 Accounting Period**
The accounts for the period 1[st] November 2024 to 31[st] October 2025 represent the thirteenth full year of activity for the charity.
## **14 Director’s Expenses**
Mr Macdonald and Ms Booth have received no payment for expenses for the year ending 31[st] October 2024.
Mr Mansell has received £1711.05 in expenses: none related to his role as a director and it all related to other roles within the Club: £787.10 travel expenses for providing kayak coaching; £270.00 travel expenses associated with coach and leadership development; £358.80 travel expenses associated with on going development work at Colt Hill Clubhouse; and £295.15 travel expenses associated with providing on the water leadership for Club trips.
## **15 Independent Examination**
For the year ending 31[st] October 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
The directors consider that whilst an audit is not required for this year (under section 43(2) of the Charities Act 1993), an independent examination is needed.
Page **20** of **24**
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
## **Independent Examiner’s Report**
I report on the accounts for the year ended 31[st] October 2025 which are set out on pages 11-19.
## **Respective responsibilities of the trustees and examiner**
The charity’s trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act)) and that an independent examination is needed. It is my responsibility to:
- Examine the accounts (under section 43 of the Act)
- To follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the Act), and
- To state whether particular matters have come to my attention.
## **Basis of the Independent Examiner’s Report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair” view and the report is limited to those matters set out in the statement below.
Page **21** of **24**
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
## **Appendix A: Committee Meeting Attendance**
|Name|Role|Attendance|Attendance|
|---|---|---|---|
|||Nov 2024-AGM
X committee meetings|AGM-Oct 2025
X committee meetings|
|Will Jubin|Chairman|1|4|
|Colin Pink|Secretary|1||
|Marina Crean|Secretary||5|
|Peter Mansell|Treasurer|2|5|
|Janella Mansell|Paddlesport Officer|2|3|
|Ellie Booth|Director|2|4|
|Chris Vowell|Member|1|2|
|Alis Bennett|Member|2|2|
|Helen Kormos|Member|1||
|Eoin Searle|Member|1|4|
|Colin Greaves|Member||5|
Page **22** of **24**
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
## **Appendix B: Coach and Leadership Development**
After a pause during covid, a decision was taken in September 2022 to actively promote the development of paddle sport coaches within the Club. Following Paddle UK’s publication of their Standards for Deployment in April 2024 the focus was expanded to more explicitly include leadership awards. The programme has been running three years which is long enough to make a meaningful assessment of its value and what, if any, changes are required.
## **What has the programme achieved?**
22 Club members have completed the British Canoeing Awarding Body (BCAB) Core Coach training[5] which is the first step towards becoming qualified as a paddle sport coach. The next step for sheltered water is BCAB discipline specific training[6] : ten members have completed that training in canoe and kayak and five in SUP (standup paddleboard).
Six members who have completed their training have passed their BCAB coach assessment in a range of craft on sheltered water and one in sea kayak (moderate water). The programme has also funded supporting training including mandatory eLearning and safeguarding training.
In parallel with the coach development the Club has started delivering leadership training.
The programme is a long-term investment in the Club: most coaches and leaders remain active in the Club for many years until either life circumstances change, or they move away from the area. It is good that the Club has coaches and leaders progressing through training as well as those who have sprinted through to assessment.
## **What next?**
In some ways the coach training and assessments were the easier aspect to arrange and that need was identified first. As a result, the coach development has been the primary focus over the first three years. The coach development will not stop and a further six assessments are already planned in 2025-26. However, on reflection the committee and directors have agreed a change of emphasis is needed with leadership development taking a higher profile over the period 2025-28.
There are two routes: coaching and leadership. They are not independent as on moderate and advanced water a leadership qualification is a pre-requisite for the coaching award. Both are open to all Club members subject only to three conditions:
- Paddling ability: these development opportunities are for paddlers who are already competent – intermediate (Explore award) standard as a minimum.
- Contribution to the Club: it is expected that members benefitting from the Club’s investment will be actively volunteering for the Club. This can take many forms: assisting with coaching
> 5 https://paddlesuptraining.com/courses/coach-core-training/ last accessed 4 Jan 2026
> 6 https://britishcanoeingawarding.org.uk/coach-award/ last accessed 4 Jan 2026
Page **23** of **24**
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.
Annual Report and Accounts for the Period from 1[st] November 2024 to 31[st] October 2025
or on the water leadership; helping out on taster days; key holders; Club administration
- (committee, directors, pool admin and much more); Colt Hill work parties; etc.
- Completing assessments: in general Club members should complete the assessment in one award before starting on another. This is a generalisation and there are exceptions, for example to ensure a particular course is full.
The Club’s training for the leadership pathway comprises three modules. The first is common to all types of craft and environments: it is one day and based at Colt Hill. It is a pre-requisite for the other two modules which are craft and environment specific
Page **24** of **24**
Basingstoke and Deane Canoe Club. A company limited by guarantee registered in England and Wales. Company registration number 08257472. Registered Charity Number 1150412.