2024-10-31-accounts - Bradford And Bingley Canoe Club

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Annual Report for the year ending 31st October 2024

Charity Number: 1160779

Date of registration: 6th March 2015

Contact Address:

Philippa Gibbons 33 Micklethwaite Bingley BD16 3JW

Club Premises Address:

Wagon Lane Bingley BD16 1LT

Trustees who served during the period 1[st] November 2023 to 31[st] October 2024

Wendy Robinson Jake Sheffield Philippa Gibbons Rebecca McKenzie Jane Watkins Darren Cresser James Taylor (to March 2024)

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 the existing trustees, and any such appointee must resign at the subsequent annual general meeting. Trustees are generally in position for a 3 year term, with one third of existing trustees resigning at each AGM by rotation.

Activities and Objectives

The objectives 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 had a group of Nationally ranked slalom Paddlers between the ages 8 - 70yrs.

Canoeing and kayaking mainly takes place on the River Aire at our leased site at Bradford and Bingley Sports Club, but also on the nearby Leeds & Liverpool Canal. 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

We continue to develop our enthusiastic coaches and paddlers through a pathway for gaining coaching qualifications and a deployment protocol and remit for our prospective coaches and leaders. We are evaluating changes ‘Standards for Deployment’ proposed nationally by British Canoeing. The trustees continue to fund club paddlers through relevant qualifications provided they demonstrate the necessary commitment to the club by regular attendance over a long period and by assisting others to develop their skills. A British Canoeing bursary from 2022-23 was used successfully to assist with coach development, with some reimbursements occurring in the current reporting period. We ran two coach development days sessions with a British Canoeing Coach in March and June.

As part of being a British Canoeing Champion Club – Talent we continue to use paddler profiles and performance benchmarking to assist with paddler development. We received a grant of £1000 from the Slalom Talent Club support scheme to help us develop and deliver better slaloms. The funds have allowed us to develop our slalom site infrastructure.

During the year the club has continued to offer a range of paddling activities; continuing to try and alleviate the loss of other events in Yorkshire and the North East. We ran two slaloms at our site this year in May and September and expanded our event provision with White Water races at Nottingham in April and during the May and September slaloms. Both slaloms had a similar entry to last year, reduced from historical numbers, but this is a

sport-wide phenomenon as cost of living pressures have reduced peoples appetite for travel outside of their locality for events. Notwithstanding the reduced entries, the events were well regarded with excellent feedback from British Canoeing’s events judge, and bolstered club funds. We have committed to running two events in 24/25.

Our ability to run these events is down to a 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 continue to encourage juniors aged 8 to 14 into the sport and work hard to encourage them to get into and develop through competitions. We ran our own in-house slalom races throughout the year with a handicap system to encourage competition among club paddlers. We also took members’ equipment to races for them and helped them through the administrative process of entering slalom races at other clubs.

During this period we continued to offer monthly pool sessions during the winter months, focused on rolling and other three dimensional paddling skills so that the sessions are developmental rather than purely recreational. These have proved more difficult to resource and have declined in popularity, resulting in a small loss being incurred.

The club continued to deliver a weekly programme, with a weekly Club session on either a Thursday evening or Sunday morning, depending on the season; and three coached slalom sessions for paddlers, one per ability group, on weekday evenings. Other peerpaddling sessions run on weekday evenings. During the winter months we have encouraged members to support and attend the Yorkshire Slalom training sessions, to gain experience at different locations.

We charged £5 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 ran a weekend of taster sessions in April 24 for beginners, charging £20 for just over two hours. Following this we ran a course, alongside club sessions, to develop paddling skills to British Canoeing Explore standard, allowing people to gain the necessary skills and experience to become independent paddlers. Those that wished to continue in the sport then joined the Club. This seems a fair way for people to try us out and determine if paddling is for them. It also gave our prospective coaches and leaders an opportunity to try out their developing skills under supervision. We also ran a dedicated taster session for the local Girl Guides.

We continue to operate our hardship policy in these times of financial difficulties for an increasing proportion of people.

We have made our premises available to British Canoeing, other clubs and regionally organised training events plus people using it as a start point for trips. This included British Canoeing using the site for a 2 day Slalom School event in April 24, Yorkshire Slalom sessions, visits from GreenStar Canoe Club amongst others.

We continue to monitor and improve the bank stabilization work that was carried out in previous years; management continues with cropping as necessary and we have had support for this green infrastructure from the Aire Rivers Trust. We monitor the riverbank

and trees, taking action as necessary. We know that otters use the site and are aware that we have a special opportunity to enhance the experience for our members and guests by renaturalising our river environment. Thus we aim to create a legacy of a thriving club in a biodiverse environment.

Maintenance of other areas of the bank and water features remains a challenge.

We continue with British Canoeing’s Clear Access, Clear Waters campaign to ensure that any invasive species are not inadvertently transferred between locations and ran a river litter pick as part of the British Canoeing Big Paddle Clean-Up in May 2024, gathering many bags of litter.

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.

In the promotion of all activities, trustees have had regard to the guidance issued by the Charity Commission on public benefit.

Financial Review

Recognising the cost of living pressures people are under, we were again able to keep our membership rates at previous levels, helped by our application for Gift-Aid on full memberships. With a year-end bank & cash balance of £22,454 we are comfortably solvent and spending within our means with adequate contingency funds.

The Planning Permission to extend our building remains in place, but the project remains in hiatus.

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 active paddlers. We have increased our storage capacity this year.

Our main cash outflows are premises rent, building insurance, building and site maintenance (and associated purchase of tools and equipment), purchase of new paddling equipment (boats, paddles, buoyancy aids, helmets etc) and pool hire. Winter storms and high winter river levels continue to put pressure on our slalom gates and suspension system, necessitating annual remedial works.

The club maintains a strategic cash reserve. Following a review this is now set at £5,000 to cover a year’s operating costs. Other reserves are maintained as required by conditions and restrictions associated with funding.

The statement of financial activities for the year shows a net loss of £545 (2023 - net loss of £8433). This loss is inclusive of a depreciation charge of £5,578 for 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: Philippa Gibbons Position: Trustee/Treasurer Date: 17 July 2025

Charity No (if any) 1160779 Period start date 01-Nov-23 To Period end date 31-Oct-24 Bradford & Bingley Canoe Club Annual accounts for the period “——————————ae FOR ENGLAND AND WALES	Charity No (if any) 1160779 Period start date 01-Nov-23 To Period end date 31-Oct-24 Bradford & Bingley Canoe Club Annual accounts for the period “——————————ae FOR ENGLAND AND WALES	Charity No (if any) 1160779 Period start date 01-Nov-23 To Period end date 31-Oct-24 Bradford & Bingley Canoe Club Annual accounts for the period “——————————ae FOR ENGLAND AND WALES	Charity No (if any) 1160779 Period start date 01-Nov-23 To Period end date 31-Oct-24 Bradford & Bingley Canoe Club Annual accounts for the period “——————————ae FOR ENGLAND AND WALES	Charity No (if any) 1160779 Period start date 01-Nov-23 To Period end date 31-Oct-24 Bradford & Bingley Canoe Club Annual accounts for the period “——————————ae FOR ENGLAND AND WALES	Charity No (if any) 1160779 Period start date 01-Nov-23 To Period end date 31-Oct-24 Bradford & Bingley Canoe Club Annual accounts for the period “——————————ae FOR ENGLAND AND WALES	Charity No (if any) 1160779 Period start date 01-Nov-23 To Period end date 31-Oct-24 Bradford & Bingley Canoe Club Annual accounts for the period “——————————ae FOR ENGLAND AND WALES	Charity No (if any) 1160779 Period start date 01-Nov-23 To Period end date 31-Oct-24 Bradford & Bingley Canoe Club Annual accounts for the period “——————————ae FOR ENGLAND AND WALES	Charity No (if any) 1160779 Period start date 01-Nov-23 To Period end date 31-Oct-24 Bradford & Bingley Canoe Club Annual accounts for the period “——————————ae FOR ENGLAND AND WALES	Charity No (if any) 1160779 Period start date 01-Nov-23 To Period end date 31-Oct-24 Bradford & Bingley Canoe Club Annual accounts for the period “——————————ae FOR ENGLAND AND WALES	Charity No (if any) 1160779 Period start date 01-Nov-23 To Period end date 31-Oct-24 Bradford & Bingley Canoe Club Annual accounts for the period “——————————ae FOR ENGLAND AND WALES	Charity No (if any) 1160779 Period start date 01-Nov-23 To Period end date 31-Oct-24 Bradford & Bingley Canoe Club Annual accounts for the period “——————————ae FOR ENGLAND AND WALES	ae
Section A Statement of financial activities	Section A Statement of financial activities							Section A Statement of financial activities
Recommended categories by activity Incoming resources (Note 3)		Guidance Notes	Unrestricted funds £ F01			Unrestricted Restricted income funds £ F02		Restricted	Endowment funds £ F03		Total funds £ F04	Prior year funds £ F05
Income and endowments from:
Donations and legacies		S01			2,875	1,000				-	3,875	3,981
Charitable activities		S02			6,996		200			-	7,196	8,420
Other trading activities		S03			-		-			-	-	-
Investments		S04			-		-				-	-
Separate material item of income		S05			-		-			-	-	-
Other		S06			-		-			-	-	-
*Total*		S07			9,871	1,200				-	11,071	12,401
Resources expended (Note 6)
Expenditure on:
Raising funds		S08			-		-			-	-	-
Charitable activities		S09			10,818	797.96				-	11,616	20,834
Separate material item of expense		S10			-		-			-	-	-
Other		S11			-		-			-	-	-
*Total*		S12			10,818		798			-	11,616	£20,834

Net income/(expenditure) before investment
gains/(losses)		S13	-	-	947 -		402			-	-£545	-£8,433
Net gains/(losses) on investments		S14			-		-			-	-	-
Net income/(expenditure)		S15	-	-	947 -		402			-	-£545	-£8,433
Extraordinary items		S16			-		-			-	-	-
Transfers between funds		S17			-		-			-	-	-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use	Gains and losses on revaluation of fixed assets for the charity’s own use	S18 Gains and losses on revaluation of fixed assets for the charity’s own use			-		-			-	-	-
Other gains/(losses)		S19					-			-	-
*Net movement in funds*		S20	-	-	947 -		402			-	-£545	-£8,433
*Reconciliation of funds:*
Total funds brought forward		S21		166,686			-			-	166,686	175,119
*Total funds carried forward*		S22		165,739			402			-	166,141	166,686

Section B Balance sheet

Unrestricted funds £ F01 - 143,686 - -	Restricted income funds £ F02 - - - -	Endowment funds Total this year £ £ F03 F04 - - - 143,686 - - - -	Total last year £ F05
			- 148,566 - -
143,686	-	- 143,686	148,566
- - - 22,455	- - - -	- - - - - - - 22,455
			- 250 - 17,870
22,455	-	- 22,455	18,120
			-
-	-	- -

22,455	-	- 22,455	18,120

166,141	-	- 166,141	166,686
			- -
- -	- -	- - - -

166,141	-	- 166,141	166,686
- 166,141	-	- - - - 166,141 -
			- - 166,686
166,141	-	- 166,141	166,686
Signature		Print Name	Date of approval dd/mm/yyyy

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024

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  their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.*  * -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; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.	*Not applicable* *Not applicable* *Not applicable*

1.3 Change of accounting policy

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The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes 
-Tick as appropriate
No
Please disclose:
(i) the nature of the change in accounting policy; Not applicable
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; Not applicable
and
(iii) the amount of the adjustment for each line affected in Not applicable
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.
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1.4 Changes to accounting estimates

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No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes 
-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 Not applicable
more future periods.
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1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No  * -Tick as appropriate Please disclose: (i) the nature of the prior period error; Accounts made up to 15/11/23 rather than year end of 31/10/23. (ii) for each prior period presented in the accounts, the Line items amended as follows, amount of the correction for each account line item Slalom Support grant income reduced to £0. affected; and Bursary income, £250 recognised as a debt. Pool income & expenditure reduced by £70 and £59 respectively Membership (no GA) income reduced by £78 Boat storage income reduced by £30 Sundry expenses revised - Income reduced by £6 , expenditure reduced by £44, Landlord CFT expenditure reduced by £438 Bank balance £17870 (iii) the amount of the correction at the beginning of the Income, reduced by £1184 with a £250 debt earliest prior period presented in the accounts. Expenditure reduced by £541

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year end

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

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Please provide a description
of the nature of each change No change, previous accounts were prepared in accordance with FRS2102
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure) as
restated
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CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024 (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
· it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
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).
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
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.
Contractual income and
performance related
grants
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
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
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
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
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
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.
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 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.
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
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.

Yes
No
N/a
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Yes
No
N/a
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Yes
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N/a
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Yes
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Yes
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N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
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N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a

p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

Settlement of insurance claims Investment gains and losses	benefits are recognised as income earned from the provision of goods and services as income from charitable activities. 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. 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		 Yes Yes	No No	N/a  N/a 
	year.
2.3 EXPENDITURE	AND LIABILITIES
Grants with performance conditions Liability recognition Governance and support costs	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. 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. 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. 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.		Yes  Yes Yes Yes	No No No No	N/a N/a  N/a  N/a 
Grants payable without performance conditions Redundancy cost Deferred income	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. The charity made no redundancy payments during the reporting period. No material item of deferred income has been included in the accounts.		Yes Yes Yes 	No No No	N/a  N/a  N/a
Creditors Provisions for liabilities	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		Yes Yes 	No  No	N/a N/a
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.		Yes	No	N/a 
2.4 ASSETS
Tangible fixed assets for use by charity	These are capitalised if they can be used for more than one year, and cost at least They are valued at cost.	£200	Yes 	No	N/a
	The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets	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		Yes	No	N/a
	or legal rights. The amortisation rates and methods used are disclosed in note 9.5			
			Yes	No	N/a
	They are valued at cost.				
Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and		Yes	No	N/a
	maintained principally for their contribution to knowledge and culture. The depreciation			
	rates and methods used as disclosed in note 9.6.1.4.
			Yes	No	N/a
	They are valued at cost.				
Stocks and work in Investments	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 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.		Yes Yes Yes	No No No	N/a  N/a  N/a
progress	realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value		Yes	No	 N/a
	based on the service potential provided by items of stock.				
			Yes	No	N/a
	Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.				

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Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors 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.
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
Current asset investments 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.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments. 
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
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Section C Notes to the accounts for the year ended 31st October 2024 (cont)

Note 3 Analysis of income

----- Start of picture text -----
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 600 - - 600 -
and legacies: Gift Aid - - - - 876
Legacies - - - - -
General grants provided by government/other
charities - 1,000 - 1,000
Membership subscriptions and sponsorships
which are in substance donations 2,275 - - 2,275 3,105
Donated goods, facilities and services - - - - -
Other - - - -
Total 2,875 1,000 - 3,875 3,981
Charitable Membership (no GA)
789 - - 789 526
activities:
Boat Storage Fees 1,163 - - 1,163 1,194
Event Income - Slalom & WhiteWater 3,315 - - 3,315 2,868
Pool session income 240 - - 240 526
Courses/tasters/guests income 305 - - 305 1,270
Facilities Improvement - - -
Facilities Maintenance 438 - - 438
Coach Development Bursary 200 - 200 1,064
Clothing - - - - 443
Other 746 - - 746 529
Total 6,996 200 - 7,196 8,420
Other trading
activities: - - - - -
- - - - -
Other - - - - -
Total - - - [ - - ]
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - [ - - ]
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - [ - - ]
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - [ - - ]
TOTAL INCOME 9,871 1,200 - 11,071 12,401
Other information:
£1064 British Canoeing Coach Development Bursary
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
----- End of picture text -----

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024 (cont)

Note 4 Analysis of receipts of government grants

----- Start of picture text -----
This year
Description £
Government grant 1 Not applicable -
Government grant 2 -
Government grant 3 -
Other
-
Total -
Last year
Description £
Government grant 1 Not applicable -
Government grant 2 -
Government grant 3 -
Other
-
Total
-
This year Last year
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in income. N/a N/a
This year Last year
Please give details of other forms of
government assistance from which
the charity has directly benefited. N/a N/a
----- End of picture text -----

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024 (cont)

Note 5 Donated goods, facilities and services

This year		Last year
£		£
	-	-
	-	-
	-	-
	-	-

----- Start of picture text -----
Seconded staff - -
Use of property - -
Other - -
- -
This year Last year
Please provide details of the
accounting policy for the recognition
and valuation of donated goods,
facilities and services.
N/a none received N/a none received
Please provide details of any unfulfilled
conditions and other contingencies
attaching to resources from donated
goods and services not recognised in
income. N/a none received N/a none received
Please give details of other forms of
other donated goods and services not
recognised in the accounts, eg
contribution of unpaid volunteers. N/a none received N/a none received
----- End of picture text -----

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024 (cont)

Note 6 Analysis of expenditure

----- Start of picture text -----
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries - - - - -
Staging fundraising events
- - - - -
Fudraising agents - - - - -
Operating charity shops - - - - -
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 - - - - - - - -
Expenditure on charitable activities:
Depreciation 4,881 - - 4,881 5,703 - - 5,703
Insurance 933 - - 933 903 - - 903
British Canoeing Affiliation 384 - - 384 384 - - 384
Rent
1,000 - - 1,000 1,000 - - 1,000
Utilities
458 458 4,177 - - 4,177
Event Costs - Slalom & WhiteWater 1,115 - - 1,115 1,812 - - 1,812
Pool session costs 295 - - 295 480 - - 480
Courses/tasters/guests costs 47 - - 47 44 - - 44
Facilities Improvement - - - - 1,617 - - 1,617
Facilities Maintenance 625 - - 625 1,477 - - 1,477
Coach Development 564 200 - 764 1,290 1,064 - 2,354
Grant Spending 598 - 598 - - - -
Clothing - - - - - 520 - 520
Sundry Expenditure 516 - - 516 357 - - 357
Other - - - - 8 - - 8
Total expenditure on charitable
activities 10,818 798 - 11,616 19,250 1,584 - 20,834
----- End of picture text -----

CC17a (Excel)

10/07/2025

----- Start of picture text -----
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 10,818 798 - 11,616 19,250 1,584 - 20,834
Other information:
Analysis of expenditure on charitable activities
This year Last year
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken funding of undertaken funding of
Costs year Costs year
directly activities directly activities
£ £ £ £ £ £ £ £
Activity 1 - - - - - - - -
Activity 2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -
----- End of picture text -----

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024 (cont)

Note 7 Extraordinary items There were no extraordinary Items during this period

Note 8 Funds received as agent

There were no funds received as an agent during this period

Note 9 Support Costs

There were no support costs during this period

Note 10 Details of certain items of expenditure

There were no items of expenditure requiring details in the accounts during this period

Note 11 Paid employees There were no paid employees during this period

Note 12 Defined contribution pension scheme or defined benefit scheme accounted No pension scheme was operated during this period

Note 13 Grantmaking

No grants were made during this period

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024 (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
		Freehold land buildings £	&	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
At the beginning of the year			-	143,000	36,029	16,565	195,594
Additions			-	-	-	598	598
Revaluations			-	-	-	-	-
Disposals			-	-	-	-	-
Transfers *			-	-	-	-	-
At end of the year			-	143,000	36,029	17,163	196,192
14.2 Depreciation and impairments
**Basis SL or RB (Straight Line or Reducing Balance)		RB		SL	RB	RB	SL or RB
	** Rate	2%		2%	10%	10%

At beginning of the year			-	20,020	18,366	8,642	47,028
Disposals			-	-	-	-	-
Depreciation			-	2,860	1,766	852	5,478
Impairment			-	-	-	-	-
Transfers*			-	-	-	-	-
At end of the year			-	22,880	20,132	9,494	52,506
14.3 Net book value
Net book value at the beginning of the year			-	122,980	17,663	7,923	148,566
Net book value at the end of the year			-	120,120	15,897	7,669	143,686

CC17a (Excel)

10/07/2025

14.4 Impairment

14.5 Revaluation
14.6 Other disclosures
(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.
(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.
the name of independent valuer, if applicable
the carrying amount that would have been recognised had the assets been
carried under the cost model.
the methods applied and significant assumptions
This year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
the effective date of the revaluation
Last year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
If an accounting policy of revaluation is adopted, please provide:

This year
Last year
- -
This year
Last year
£
£
- -
- -

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024 (c

Note 15 Intangible assets The Club had no intangible assets during this period

Note 16 Heritage assets The Club had no heritage assets during this period

Note 17 Investment assets

The Club had no investment assets during this period

Note 18 Stocks The Club had no stock items during this period

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024 (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

*Please complete this note if the charity has any* *debtors or prepayments.* Note 19 Debtors and prepayments
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year Last year £ £ - - - - - 250.0
	- 250.0

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

		This year	This year	Last year
		£		£
Trade debtors			-
Prepayments and accrued income			-	-
Other debtors			-
			-	-
	Total		-	-

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024 (c

Note 20 Creditors & Accruals There were no creditors or accruals at period end

Note 21 Liabilities & Charges The Club had no intangible assets during this period

Note 22 Other disclosures for debtors, creditors and other basic financial No information concerning debtors, creditors or other finacial instruments that requires disclosure

Note 23 Contingent liabilities and contingent assets The Club has no contingent liabilities or contingent assets

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024 (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 £ £ - - - - 22,455 17,870 - -
	22,455 17,870

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024

Note 25 Fair value of assets and liabilities

The Club has negligible exposure to credit, liquidity or 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)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024 (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

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE
Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Strategic Reserve U Reserve in case of unexpected events 3,000 - - 2,000 - 5,000
General Fund U General funding of charitable activities 163,686 9,871 - 10,819 - 2,000 - 160,739
Slalom Support Grant 2023 R Develop & deliver better Slaloms - 1,000 - 598 - - 402
Slalom Bursary R Coach Development, specific courses - 200 - 200 - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 166,686 11,071 - 11,616 - - 166,141
----- End of picture text -----*

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024 (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Strategic Reserve U Reserve in case of unexpected events 3,000 - - - - 3,000
General Fund U General funding of charitable activities 172,119 11,087 - 19,770 - - 163,436
Slalom Bursary R Coach Development, specific courses - 1,064 - 1,064 - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 175,119 12,151 - 20,834 - - 166,436
----- End of picture text -----*

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024 (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

----- Start of picture text -----
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and None
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
Last year
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and None
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
----- End of picture text -----

27.4 Designated funds

This year

Planned use	Purpose of the designation	Amount






Last year
Planned use	Purpose of the designation	Amount

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024 (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg order, governing document)	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ £ - - - - - - - - - - Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

Legal authority (eg order, governing document) Name of trustee	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ - - - - - - - - - - Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

CC17a (Excel)

10/07/2025

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

----- Start of picture text -----
No trustee expenses have been incurred (True or False) TRUE
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
----- End of picture text -----

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year	This year	This year
There have been no related party transactions in the reporting			period (True	or False)			*TRUE*

								Amounts
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount		Balance at period end	Provision for bad debts at period end		written off during reporting
								period
			£		£	£		£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

10/07/2025

Last year

----- Start of picture text -----
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount during
or related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
----- End of picture text -----

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

10/07/2025

Section C Notes to the accounts for the year ended 31st October 2024 (co

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

There are no additional significant matters to disclose

CC17a (Excel)

10/07/2025