## **Annual Report for the year ending 31st October 2021**
**Charity Number: 1160779**
**Date of registration: 6th March 2015**
## **Contact Address:**
Wendy Robinson 110 Nab Wood Drive Shipley BD18 4EW
## **Club Premises Address:**
Wagon Lane Bingley BD16 1LT
## **Trustees who served during the period 1[st] November 2019 to 31[st] October 2021**
Wendy Robinson Mark Fairbrass Catherine Peters Jez Rix Judith Sharp Jason Duckmanton
## **Structure and management**
The charity is a Charitable Incorporated Organisation (CIO). The constitution document sets out in detail the manner in which the charity is managed.
The charity is managed by the trustees. Trustee meetings are held on a regular basis, usually every month. Member volunteers assist with various aspects of management, reporting to trustees at trustee meetings where appropriate.
New trustees can be appointed by existing trustees. Any such appointee must resign at the subsequent annual general meeting. One third of existing trustees must resign at each AGM by rotation.
## **Activities and Objectives**
The objects of the club are the promotion of community participation in healthy recreation by the provision of facilities for paddle sport in the upper Aire Valley of West Yorkshire.
The club continued to promote canoeing and kayaking for fun, fitness, and friendship during the year. It has a group of Nationally ranked slalom Paddlers between the ages 7 - 64yrs.
Canoeing and kayaking mainly takes place on the River Aire at our leased site at Bradford and Bingley Sports Club. Our landlord is the Craven Family Trust; our relationship with them is good and we support their aim of developing the Bradford and Bingley Sports Club site for a greater diversity of sports and participants, an aim that aligns with our own objectives.
## **Achievement and performance**
During the year the club continued to offer a range of paddling activities during permitted periods. Covid-19 pandemic restrictions were adhered to at all times, and the trustees issued protocols and guidance as required, informed by government and British Canoeing advice, to reduce the risk of the spread of the coronavirus. Unfortunately, we were not able to run our annual slalom competition in May due to the Covid restrictions.
However we were able to reschedule the event to September, when it ran very successfully. We had a larger than ever attendance and got an excellent judge’s report for organisation. Our ability to run this event every year is down to great club wide effort in putting the course up, erecting the communication system, catering, camping and all the other bits that go towards running a
successful event. This is a significant income generator for us. While this serves the national slalom community it also benefits the club in bonding the team ethos needed throughout the year.
We weren’t able to offer pool sessions due to Covid restrictions.
We charged £2 for non-members to join in any sessions at the club site and for this they may borrow equipment and are covered by British Canoeing insurance.
We have made our premises available to people using it as a start point for trips and regionally organised training events.
We continue to monitor and improve the bank stabilisation work that was carried out in previous years. All work was carried out in accordance with Environment Agency (EA) requirements, and an ongoing blog with photos is available at BD161LTspiling.blogspot.co.uk. (This blog was set up in response to a request from the EA, so that they could illustrate spiling to other landlords). This stabilisation project has proved a great success and it’s management continues with cropping as necessary
Other challenges during the year included the ongoing maintenance of other areas of the bank.
We are affiliated to British Canoeing. Canoeing/Kayaking is an ‘assumed risk’ sport and this affiliation provides liability insurance cover for our trustees and coaches involved with running the club and club activities, including coaching sessions and river trips. We insure our buildings and contents with the same insurer as our landlord.
We ran taster session towards the end of the summer with the aim of attracting new members. Following lockdown, these sessions have been very popular and our membership is growing.
Our coached and activity assistant lead sessions continued as allowed within Covid restrictions. These are dependent upon voluntary efforts, we agreed to support coaching and leading qualification costs as a way of recognising the commitment of our volunteers.
In the promotion of all activities, trustees have had regard to the guidance issued by the Charity Commission on public benefit.
## **Financial Review**
Our regular/recurring sources of funding were adversely impacted by reduced membership renewal (thought to be mainly due to some members not wanting to renew while paddling opportunities were restricted by pandemic disruption) and by the cancellation of our slalom competition event. However, we were also in receipt of grant support to ameliorate the impact of the pandemic which has helped ensure that we remain on a sound financial footing.
We reviewed our membership rates and once again decided to make no changes. With a year-end bank & cash balance of £20,930, we are comfortably solvent and spending within our means with adequate contingency funds. The trustees intend to use some of our reserves to extend and improve our premises.
There is an annual charge for storage of members’ boats at the club premises. The service is well used and, if demand for storage exceeds supply, we prioritise allocation of storage spaces to members without their own means to transport boats.
Our main cash outflows are premises rent, building insurance, building and site maintenance (and associated purchase of tools and equipment) and the purchase of new paddling equipment (boats, paddles, buoyancy aids, helmets etc).
The club aims to maintain a strategic cash reserve of £3,000, to be used only in the event of a requirement for significant unexpected expenditure and/or loss of expected income. Other reserves are maintained as required by conditions and restrictions associated with funding.
The statement of financial activities for the year shows a net profit of £1,176 (2019 – net loss of £8,402). This profit is after charging £6,907 for depreciation of our club building, tools and equipment. No funds were in deficit during the year.
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees.
Signature………………………………………………………………………….
## **Full name: Mark Fairbrass**
**Position:** Trustee/Chairman **Date** : 16[th] August 2022
|**Bradford and Bingley Canoe Club**|Charity No:|1160779|**Template**
**CC17a**|
|---|---|---|---|
|Annual accounts for the period
from 01/11/2020 to 31/10/2021||||
## **Section A Statement of financial activities**
|||~~**Restricted**~~||||
|---|---|---|---|---|---|
|**Recommended categories by**
**activity**|**Unrestricted**
**funds**|**Unrestricted**
**income**
**funds**|**Endowment**
**funds**|**2021 Total**
**funds**|**2020 (prior**
**year) funds**|
||**£**|**£**|**£**|**£**|**£**|
|**Incoming resources (Note 3)**|F01|F02|F03|F04|F05|
|**Income and endowments from:**||||||
|Donations, legacies & grants|-|-|-|-|10,800.00|
|Charitable activities|6,364.75|-|-|6,364.75|3,406.16|
|Other trading activities|-|-|-|-|-|
|Investments|-|-|-|-|-|
|Separate material item of income|-|-|-|-|-|
|Other|-|-|-|-|-|
|**_Total_**|6,364.75|-|-|6,364.75|14,206.16|
|**Resources expended (Note 6)**||||||
|**Expenditure on:**||||||
|Raising funds|-|-|-|-|-|
|Charitable activities|11,893.39|-|-|11,893.39|13,029.97|
|Separate material item of expense|-|-|-|-|-|
|Other|-|-|-|-|-|
|**_Total_**|11,893.39|-|-|11,893.39|13,029.97|
|||||||
|**Net income/(expenditure) before investment gains/(losses)**|(5,528.64)|-|-|(5,528.64)|1,176.19|
|Net gains/(losses) on investments|-|-|-|-|-|
|**Net income/(expenditure)**|(5,528.64)|-|-|(5,528.64)|1,176.19|
|**Extraordinary items**|-|-|-|-|-|
|**Transfers between funds**|-|-|-|-|-|
|**Other recognised** **gains/(losses):**||||||
|Gains and losses on revaluation of fixed assets for the charity’s own use|-|-|-|-|-|
||-|-|-|-||
|**_Net movement in funds_**|(5,528.64)|-|-|(5,528.64)|1,176.19|
|**_Reconciliation of funds:_**||||||
|Total funds brought forward|185,837.05|-|-|185,837.05|184,660.86|
|**_Total funds carried forward_**|180,308.41|-|-|180,308.41|185,837.05|
CC17a (Excel)
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1
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: falling due within one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: falling due after one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all the trustees||**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endow-**
**ment**
**funds**|**Total this**
**year (2021)**|**Total last**
**year (2020)**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|||F01|F02|F03|F04|F05|
|||-|-|-|-|-|
|||160,493.49|-|-|160,493.49|165,927.42|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||160,493.49|-|-|160,493.49|165,927.42|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||20,930.92|-|-|20,930.92|20,259.13|
|||20,930.92|-|-|20,930.92|20,259.13|
||||||||
|||1,116.00|-|-|1,116.00|349.50|
||||||||
|||19,814.92|-|-|19,814.92|19,909.63|
||||||||
|||180,308.41|-|**-**|180,308.41|185,837.05|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||180,308.41|-|-|180,308.41|185,837.05|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||180,308.41|-|-|180,308.41|185,837.05|
|||-|-|-|-|-|
|||180,308.41|-|-|180,308.41|185,837.05|
||||||||
|||Signature||Print Name||Date of
approval|
|||||||22/04/2022|
CC17a (Excel)
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2
## **Section C Notes to the accounts for the year ending 31st October 2021**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with* ü their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with* ü 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
ü
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
_**Not applicable**_ Disclosure of any uncertainties that make the going concern assumption doubtful; _**Not applicable**_ Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the _**Not applicable**_ accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.2.
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||||
## _**Please disclose:**_
_**(i) the nature of the change in accounting policy; Not applicable**_
CC17a (Excel)
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3
_**(ii) the reasons why applying the new accounting policy Not applicable provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP. Not applicable**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* ü * -Tick as appropriate No*
## _**Please disclose:**_
|**_(i) the nature of any changes;_**|**_Not applicable_**|
|---|---|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|**_Not applicable_**|
|**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|**_Not applicable_**|
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* ü * -Tick as appropriate No* _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the prior period error;_**|**_Not applicable_**|
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|**_Not applicable_**|
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|**_Not applicable_**|
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## **Section C Notes to the accounts for the year ending 31st October 2021 (cont)**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description** _**Current and previous years accounts were prepared under FRS101, and there**_ **of the nature of each change in** _**have been no changes to accounting policy.**_ **accounting policy**
_**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
_**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**Previous period accounts were also prepared in accordance with FRS102, so no reconcilation are required**
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## **Section C Notes to the accounts for the year ending 31st October 2021 (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
This includes any realised or unrealised gains or losses on the sale of investments and any
gain or loss resulting from revaluing investments to market value at the end of the year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
**Income from**
**membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits
are recognised as income earned from the provision of goods and services as income from
charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can
be measured with reasonable certainty.
**Investment gains and**
**losses**
Support costs have been allocated between governance costs and other support
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in the
SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the
fair value of those gifts at the time of their receipt and they are recognised on receipt. In
the reporting period in which the stocks are distributed, they are recognised as an expense
at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of the
gift to the charity provided the value of the gift can be measured reliably.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance sheet.
On its sale the value of stock is charged against 'Income from other trading activities' and
the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the
SoFA.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
|||ü||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
|||ü||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
CC17a (Excel)
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6
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Current asset**
**investments**
**Debtors**
**Investments**
**Stocks and work in**
**progress**
**Tangible fixed assets**
**for use by charity**
**Governance and**
**support costs**
**Basic financial**
**instruments**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for**
**liabilities**
**Grants with**
**performance conditions**
**Grants payable without**
**performance conditions**|The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are valued
at initially at cost and subsequently at fair value (their market value) at the year end. The
same treatment is applied to unlisted investments unless fair value cannot be measured
reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody or
legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained
principally for their contribution to knowledge and culture. The depreciation rates and
methods used as disclosed in note 9.6.1.4.
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
The depreciation rates and methods used are disclosed in note 9.2.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
They are valued at cost.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
These are capitalised if they can be used for more than one year, and cost at least £200
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently measured
at the best estimate of the amount required to settle the obligation at the reporting date
Support costs include central functions and have been allocated to activity cost categories
on a basis consistent with the use of resources, eg allocating property costs by floor areas,
or per capita, staff costs by the time spent and other costs by their usage.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.||||
|---|---|---|---|---|
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||ü|||
|||Yes
No
N/a|||
|||ü|||
|||Yes
No
N/a|||
|||ü|||
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||ü|||
|||Yes
No
N/a|||
||||ü||
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
||||ü||
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||ü|||
|||Yes
No
N/a|||
||||ü||
|||Yes
No
N/a|||
|||||ü|
||||||
||Bradford and Bingley Canoe Club operated for many years before obtaining Charitable Incorporated Organisaton(CIO)
status. During these years accounts were prepared on an income and expenditure basis and hence fixed assets were not
recognised in the accounts.
The trustees estimated the value of the club's significant fixed assets (as at 31/10/16), including the assets 'inherited' when
the club became a charity. Asset values were estimated either by estimation of their market values or of their initial cost
less depreciation.
This estimated value of fixed assets was included in the balance sheet for the first time at 31/10/16. Depreciation was
charged on assets commencing during the year ending 31/10/17.||||
CC17a (Excel)
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7
## **Section C Notes to the accounts for the year ending 31st October 2021 (cont)**
## **Note 3 Analysis of income**
|**Other:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Donations**
**and legacies:**|**Analysis**|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endow-**
**ment**
**funds**|**Total funds**
**2021**|**Prior year: 2020**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
||Donations andgifts|-|-|-|-|-|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||Generalgrantsprovided by government/other charities|-|-|-|-|10,800.00|
||Membership subscriptions and sponsorships which are in
substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|**-**|**-**|**-**|**-**|**10,800.00**|
||||||||
||Membershipand boat storage fees|4,128.01|
-|-|4,128.01|2,852.16|
||Slalom Event income|1,470.74|
-|-|1,470.74|
-|
||Washburn release income|-|-|-|-|-|
||Pool session income|261.00|
-|-|261.00|310.00|
||Paid-for' course income|379.00|
-|-|379.00|190.00|
||Coach development|-|-|-|-|-|
||Club night income|-|-|-|-|7.03|
||Other|126.00|
-|-|126.00|46.97|
||**Total**|**6,364.75**|
**-**|**-**|**6,364.75**|**3,406.16**|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|**-**|**-**|**-**|**-**|**-**|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|**-**|**-**|**-**|**-**|**-**|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|**-**|**-**|**-**|**-**|**-**|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held for charity's
own use|-|-|-|-|-|
||Gain on disposal of aprogramme related investment|-|-|-|-|-|
||Royalties from the exploitation of intellectualpropertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|**-**|**-**|**-**|**-**|**-**|
||||||||
|||**6,364.75**|
**-**|**-**|**6,364.75**|**14,206.16**|
## **TOTAL**
|**Other information:**
**All income in**
**the prior year**
**was**
**unrestricted**
**Where any**
**Within the**|Income detailed in note 4|
|---|---|
|||
||not applicable|
|||
||none|
|||
CC17a (Excel)
22/04/2022
8
## **Section C Notes to the accounts for the year ending 31st October 2021 (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Government grant 4**
**Government grant 5**
**Government grant 6**
**Government grant 7**
**Government grant 8**
**Other**
**_Please provide details of any unfulfilled_**
**_conditions and other contingencies_**
**_attaching to grants that have been_**
**_recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which the_**
**_charity has directly benefited._**||**This year:**|**Last year:**|
|---|---|---|---|
||**Description**|**2021**|**2020**|
|||**£**|**£**|
||Sport England Community Emergency Fund for
Assistance with irrecoverable COVID costs|-|800.00|
||Covid Small Business Grant for Assistance to
ameliorate Covid pandemic costs / loss of income|-|10,000.00|
|||||
|||||
|||||
|||||
|||||
|||||
|||||
||**Total**|-|10,800.00|
|||||
||The club expects to be able to fulfill all conditions relating
to the all grants recognised in income.|||
|||||
||none|||
CC17a (Excel)
22/04/2022
9
## **Section C Notes to the accounts for the year ending 31st October 2021 (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**||**This year:**|**Last year:**|
|---|---|---|---|
|||**2021**|**2020**|
|||**£**|**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|**Please provide details of the accounting**
**policy for the recognition and valuation**
**of donated goods, facilities and**
**services.**|not applicable as no donated goods, facilities or services
received|||
|**Please provide details of any unfulfilled**
**conditions and other contingencies**
**attaching to resources from donated**
**goods and services not recognised in**
**income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
||not applicable as no donated goods, facilities or services
received|||
|||||
||not applicable as no donated goods, facilities or services
received|||
CC17a (Excel)
22/04/2022
10
## **Section C Notes to the accounts for the year ending 31st October 2021 (cont)**
**Note 6 Analysis of expenditure**
|Fudraisingagents
Operatingcharityshops
Planningapplication
**Separate material**
**item of expense**
Affiliation British Canoeing
**Other information:**
**TOTAL EXPENDITURE**
**Total other expenditure**
**Other**
Publicity/Paddler recruitment
Incurred seeking grants
Investment management costs:
Incurred seeking donations
**Expenditure on**
**charitable**
**activities**
Depreciation
Operating a trading company undertaking non-
charitable trading activity
Investment administration costs
Rent
Electricity & water
Insurance
Slalom event costs
Washburn release costs
Pool session costs
Coach development costs
Facilities improvement
**Total expenditure on raising funds**
**Total**
Other
Facilities maintenance
Sundry expenditure
**Total expenditure on charitable activities**
Advertising, marketing, direct mail and publicity
Start up costs incurred in generating new source of
future income
Rent collection, property repairs and maintenance
charges
Operating membership schemes and social
Staging fundraising events
Database development costs
Other trading activities
**Analysis**
Portfolio management costs
Intellectual property licencing costs
Cost of obtaining investment advice
**Expenditure on**
**raising funds:**
Incurred seeking legacies|**Analysis**|**Analysis**|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**
**2021**|**Prior year:**
**2020**|
|---|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|**£**|
||Incurred seeking donations||-|-|-|-|-|
||Incurred seeking legacies||-|-|-|-|-|
||Incurred seeking grants||-|-|-|-|-|
||Operating membership schemes and social||-|-|-|-|-|
||Staging fundraising events||-|-|-|-|-|
||Fudraisingagents||-|-|-|-|-|
||Operatingcharityshops||-|-|-|-|-|
||Operating a trading company undertaking non-
charitable trading activity||-|-|-|-|-|
||Advertising, marketing, direct mail and publicity||-|-|-|-|-|
||Start up costs incurred in generating new source of
future income||-|-|-|-|-|
||Database development costs||-|-|-|-|-|
||Other trading activities|||||||
||Investment management costs:||-|-|-|-||
||Portfolio management costs||-|-|-|-|-|
||Cost of obtaining investment advice||-|-|-|-|-|
||Investment administration costs||-|-|-|-|-|
||Intellectual property licencing costs||-|-|-|-|-|
||Rent collection, property repairs and maintenance
charges||-|-|-|-|-|
||**Total expenditure on raising funds**||**-**|**-**|**-**|**-**|**-**|
|||||||||
||Depreciation||5,958.93|
-|-|5,958.93|6,906.86|
||Affiliation British Canoeing||317.80|
-|-|317.80|245.80|
||Rent||1,000.00|
-|-|1,000.00|1,000.00|
||Electricity & water||500.00|
-|-|500.00|400.00|
||Insurance||800.25|
-|-|800.25|758.17|
||Slalom event costs||700.88|
-|-|700.88|236.87|
||Washburn release costs||-|-|-|-|-|
||Pool session costs||216.00|
-|-|216.00|288.00|
||Coach development costs||333.50|
-|-|333.50|
-|
||Facilities improvement||164.70|
-|-|164.70|134.75|
||Facilities maintenance||610.50|
-|-|610.50|2,738.64|
||Publicity/Paddler recruitment||-|-|-|-|-|
||Planningapplication||952.00|
-|-|952.00|
-|
||Sundry expenditure||266.95|
-|-|266.95|203.00|
||Other||71.88|
-|-|71.88|117.88|
||||-|-|-|-|-|
||**Total expenditure on charitable activities**||**11,893.39**|
**-**|**-**|**11,893.39**|**13,029.97**|
|||||||||
||||-|-|-|-|-|
||||-|-|-|-|-|
||**Total**||**-**|**-**|**-**|**-**|**-**|
|||||||||
||||-|-|-|-|-|
||||-|-|-|-|-|
||**Total other expenditure**||**-**|**-**|**-**|**-**|**-**|
|||||||||
||||**11,893.39**|**-**|**-**|**11,893.39**|**13,029.97**|
|||||||||
## **Analysis of expenditure on charitable activities**
|**Activity or**
**programme**|**Activities**|**undertaken directly**
**£**|**Grant**
**funding of**
**activities**
**£**|**Support**
**Costs**
**£**|**Total this**
**year**
**£**|**_Total prior_**
**_year_**
**£**|
|---|---|---|---|---|---|---|
|Activity 1
Activity 2|||||||
||||||||
|Other|||||||
|**Total**|||||||
||||||||
|**Prior year expenditure on charitable activities**|||||||
||||||||
|**Within the expenditure items above the following**|||||||
CC17a (Excel)
22/04/2022
11
## **Section C Notes to the accounts for the year ending 31st October 2021 (cont)**
## **Note 7 Extraordinary items**
There were no extraordinary items during the period
## **Note 8 Funds received as agent**
There were no funds received as agent during the period
## **Note 9 Support Costs**
There were no support costs during the period
## **Note 10 Details of certain items of expenditure**
There were no items of expenditure during the period requiring details to be included in the accounts
## **Note 11 Paid employees**
There were no paid employees during the period
## **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
No defined contribution pension scheme was operated during the period
## **Note 13 Grantmaking**
No grants were made during the period
CC17a (Excel)
22/04/2022
12
## **Section C Notes to the accounts for the year ending 31st October 2021 (cont)**
## **Note 14 Tangible fixed assets**
_**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**14.1 Cost or valuation**||||||
|---|---|---|---|---|---|
|At the beginning of the year
Additions
Disposals
Transfers *
At end of the year|**Freehold land &**
**buildings**|
**Other land &**
**buildings**|**Fixtures &**
**Fittings**|**Tools &**
**Equipment**|**Total**|
||**£**|**£**|**£**|**£**|**£**|
||-|143,000.00|16,565.00|35,504.29|195,069.29|
||-|-|-|525.00|525.00|
||-|-|-|-|-|
||-|-|-|-|-|
||-|143,000.00|16,565.00|36,029.29|195,594.29|
## **14.2 Depreciation and impairments**
|**Basis:**
"SL" = Straight Line
"RB" = Reducing Balance
**Rate :**
2%
2%
At beginning of the year
(11,440.00)
Disposals
- -
Depreciation
-
(2,860.00)
Impairment
- -
Transfers*
- -
At end of the year
-
(14,300.00)
Net book value at the beginning of the year
- 131,560.00
Net book value at the end of the year
- 128,700.00
**14.4 Impairment**
RB
SL
**_Please provide a description of the events and circumstances that led_**
**_to the recognition or reversal of an impairment loss._**
**14.3 Net book value**|
RB|SL|RB|RB|SL/RB|
|---|---|---|---|---|---|
||2%|2%|10%|10%||
|||||||
|||(11,440.00)|
(5,696.71)|
(12,005.16)|
(29,141.87)|
||-|-|-|-|-|
||-|(2,860.00)|
(1,086.83)|
(2,012.10)|
(5,958.93)|
||-|-|-|-|-|
||-|-|-|-|-|
||-|(14,300.00)|
(6,783.54)|
(14,017.26)|
(35,100.80)|
|||||||
||-|131,560.00|10,868.29|23,499.13|165,927.42|
||-|128,700.00|9,781.46|22,012.03|160,493.49|
|||||||
|||||||
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.**_
_**(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
CC17a (Excel)
22/04/2022
13
**Section C Notes to the accounts for the year ending 31st October 2021 (cont)**
## **Note 15 Intangible Assets**
The club had no intangible assets during the period
## **Note 16 Heritage Assets**
The club had no heritage assets during the period
## **Note 17 Investment Assets**
There were no investment assets during the period
## **Note 18 Stocks**
The club did not hold stock during the period
## **Note 19 Debtors**
There were no debtors or prepayments at the period end
CC17a (Excel)
22/04/2022
14
**Section C Notes to the accounts for the year ending 31st October 2021 (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**||**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|---|
||**This year:**|**Last year:**||**This year:**|**Last year:**|
||**2021**|**2020**||**2021**|**2020**|
||**£**|**£**||**£**|**£**|
||-|-||-|-|
||-|-||-|-|
||-|-||-|-|
||-|-||-|-|
||1,116.00|349.50||-|-|
||-|-||-|-|
|||||-|-|
||1,116.00|349.50||-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
## _**Please explain the reasons why income is deferred.**_
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year:**|**Last year:**|
|---|---|---|
||**2021**|**2020**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
22/04/2022
15
**Section C Notes to the accounts for the year ending 31st October 2021 (cont)**
## **Note 21 Provisions for Liabilities and charges**
The club had no intangible assets during the period
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
No information concerning debtors, creditors and other basic financial instruments that requires disclosure
## **Note 23 Contingent liabilities and contingent assets**
The club has no contingent liabilities or contingent assets
CC17a (Excel)
22/04/2022
16
## **Section C Notes to the accounts for the year ending 31st October 2021 (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year:**|**Last year:**|
||**2021**|**2020**|
||**£**|**£**|
||-|-|
||-|-|
||20,931|20,259|
||-|-|
||20,931|20,259|
CC17a (Excel)
22/04/2022
17
**Section C Notes to the accounts for the year ending 31st October 2021 (cont)**
## **Note 25 Fair value of assets and liabilities**
The club has negligible exposure to credit, liquidity and market risk
## **Note 26 Events after the end of the reporting period**
There were no events after the end of the reporting period of sufficient significance to require disclosure
CC17a (Excel)
22/04/2022
18
**Section C Notes to the accounts for the year ending 31st October 2021 (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund balances**
**brought forward at**
**1st Nov 2020**
**_£_**|**Income**
**_£_**|**Expenditure**
**_£_**|**Transfers**
**_£_**|**Gains and**
**losses**
**_£_**|**Fund balances**
**carried forward at**
**31st Oct 2021**
**_£_**|
|---|---|---|---|---|---|---|---|---|
|Strategic Reserve|U|Reserve in case of unexpected costs|3,000.00|-|-|-|-|3,000.00|
|General Fund|U|General funding of charitable activities|182,837.05|6,364.75|(11,893.39)|-|-|177,308.41|
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||185,837.05|6,364.75|(11,893.39)|-|-|180,308.41|
CC17a (Excel)
22/04/2022
19
**Section C Notes to the accounts for the year ending 31st October 2021 (cont)**
**Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund balances**
**brought forward at**
**1st Nov 2019**
**_£_**|**Income**
**_£_**|**Expenditure**
**_£_**|**Transfers**
**_£_**|**Gains and**
**losses**
**_£_**|**Fund balances**
**carried forward at**
**31st Oct 2020**
**_£_**|
|---|---|---|---|---|---|---|---|---|
|Strategic Reserve|U|Reserve in case of unexpected costs|3,000.00|-|
-|-|-|3,000.00|
|General Fund|U|General fundingof charitable activities|181,660.86|4,206.16|(13,029.97)|10,000.00|-|182,837.05|
|Sport England Community
Emergency Fund|R|Assistance with irrecoverable COVID costs|-|800.00|(800.00)|-|-|-|
|Covid Small Business Grant|U|Assistance to ameliorate Covid pandemic
costs / loss of income|-|10,000.00|-|(10,000.00)|-|-|
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
|**_Other funds_**|**N/a**|**N/a**|-|-|
-|-|-|-|
|**Total Funds**|||184,660.86|15,006.16|(13,829.97)|-|-|185,837.05|
CC17a (Excel)
22/04/2022
20