## **Annual Report for the year ending 31st October 2025**
## **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 2024 to 31[st] October 2025**
Wendy Robinson Jake Sheffield Philippa Gibbons Rebecca McKenzie Jane Watkins Darren Cresser Iain Russell Ronan O’Connor
Page **1** of **5**
## **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 with ages from 10 to 70+, across Premier, Vets, Div1, Div2 and Div3.
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 working towards compliance with the new ‘Standards for Deployment’ proposed nationally by Paddle UK (the trading name of 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 2-day Outdoor First Aid course for Trustees and coaches was delivered in June 25. A British Canoeing grant for 2024 was used to fund two Paddlesport Safety & Rescue courses for club members and 12 coaching sessions for our better slalom paddlers; plus two ‘coach the coach’ training sessions were delivered by Paddle UK. 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 in 2023, during 2024 the balance of the funds have been used on equipment allowing the use of our boat trailer, with boats being taken to events for newer slalom paddlers, thus encouraging their development on different waters.
During the year the club has continued to offer a range of paddling activities. We ran two slaloms at our site this year in May and September and again supported White Water races at Nottingham in April and during the May and September slaloms. Both slaloms
Page **2** of **5**
had reduced entries, but this is a sport-wide phenomenon and Paddle UK has recognized the need to generate more enthusiasm for slalom paddling. Notwithstanding the reduced entries, the events were well regarded and made a positive contribution to club funds. We have committed to running two events in 25/26.
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. While this serves the national slalom community it also benefits the club in developing 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 also took members’ equipment to races for them and helped them through the administrative process of entering slalom races at other clubs.
The club continued to deliver a weekly programme, with weekly Club sessions on a Thursday evening and Sunday morning during the summer, with the Sunday morning session continuing during the winter months; and three coached slalom sessions for paddlers, one per ability group, on weekday evenings. Other peer-paddling 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.
During this period we ceased provision of winter monthly pool sessions due to resource constraints. We will keep this provision under review and reinstate it if felt practical.
We have worked hard to build relationships with other clubs allowing us to provide opportunities for club members to try Canoe Polo and White Water Racing and benefit from joint training sessions.
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 Paddle UK insurance.
We ran a weekend of taster sessions in April 25 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 and readying them to enter their first slalom at our May event. 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 have made our premises available to other clubs and regionally organised training events plus people using it as a start point for trips. This included Yorkshire Slalom sessions, visits from GreenStar Canoe Club and Giggleswick School amongst others.
We continue to operate our hardship policy in these times of financial difficulties for an increasing proportion of people.
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. This year we had an emergency removal of a fallen Page **3** of **5**
tree during the autumn storms, which damaged the slalom course and created safety risks.
Otters use the site and we 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 Paddle UK’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 Big Paddle Clean-Up, gathering many bags of litter.
We are affiliated to Paddle UK. 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**
We have again kept our membership rates at previous levels, helped by receipt of Gift-Aid for the majority of memberships. With a year-end bank & cash balance of £23,313 we are comfortably solvent and spending within our means with adequate contingency funds.
The Planning Permission to extend our building has lapsed during the year, we currently have no appetite to extend the building.
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 again 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).
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 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 £4,358 (2024 - net loss of £545). This loss is inclusive of a depreciation charge of £5,217 for our club building, tools and equipment; without depreciation we returned a profit of £859.
Page **4** of **5**
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: 16 July 2026**
Page **5** of **5**
**----- Start of picture text -----**
Bradford and Bingley Canoe Club Charity No
(if any) 1160779
Annual accounts for the period
Period end
Period start date 01-Nov-24 To date 31-Oct-25
**----- End of picture text -----**
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
4,192
1,280
-
5,472
3,875
4,286
-
-
4,286
7,196
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|---|---|
||8,478
1,280
-
9,758.04
11,071|
||-
-
-
-
-
12,434
1,682
-
14,116
11,616
-
-
-
-
-
-
-
-
-
-|
||12,434
1,682
-
14,116
11,616|
|||
||-3,956
-402
0
-4,358
-545|
||0
0
0
0
0|
||-3,956
-402
0
-4,358
-545|
||0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|
||-3,956
-402
0
-4,358
-545|
||166,141
0
0
166,141
166,686|
||162,185
-402
0
161,783
166,141|
|||
## **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: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts 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|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01
-
138,469
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
138,469
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
143,686
-
-|
|||138,469|-|-
138,469|143,686|
|||-
-
-
23,313|-
-
-
-|-
-
- -
-
-
-
23,313||
||||||-
-
-
22,455|
|||23,313|-|-
23,313|22,455|
||||||-|
|||-|-|- -||
|||||||
|||23,313|-|-
23,313|22,455|
|||||||
|||161,783|-|**-**
161,783|166,141|
||||||-
-|
|||-
-|-
-|- -
-
-||
|||||||
|||161,783|-|-
161,783|166,141|
|||-
161,783|-|-
-
- 161,783
-||
||||||-
-
-|
|||161,783|-|-
161,783|-|
|||Signature||Philippa Gibbons
Print Name|Date of
approval
dd/mm/yyyy
16/07/2026|
CC17a (Excel)
16/07/2026
2
## **Section C Notes to the accounts for the year ending 31st October 2025**
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 • and with* preparing 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 _**Not applicable**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ 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.
## **1.3 Change of accounting policy**
**----- Start of picture text -----**
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 Not applicable
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.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
**----- Start of picture text -----**
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.
**----- End of picture text -----**
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes* * -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_**|**_Not applicable_**|
|**_earliest prior period presented in the accounts._**||
CC17a (Excel)
16/07/2026
3
## **Section C Notes to the accounts for the year ending 31st October 2025**
## **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**
**----- Start of picture text -----**
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
**----- End of picture text -----**
CC17a (Excel)
16/07/2026
4
## **Section C Notes to the accounts for the year ending 31st October 2025**
## **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**
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.
**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
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.
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
**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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Stocks and work in**
**progress**
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 contr
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.
They are valued at cost.
**Investments**
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
**Grants with performance**
**conditions**
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.
**Grants payable without**
**performance conditions**
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 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.
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.
p
p
g
g
y
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**
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.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
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.
**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.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
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
**Basic financial**
**instruments**|200
act.|
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
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N/a
Yes
No
N/a
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No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
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Yes
No
N/a
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Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|---|
||||
|||||
|---|---|---|---|
||Yes|No|N/a
|
||Yes|No|N/a
|
|||||
|||||
||Yes|No|N/a|
|||||
||Yes|No|N/a
|
||Yes|No|N/a|
|||||
||Yes|No|N/a
|
||Yes|No|N/a
|
||Yes|No|N/a|
|||||
||Yes|No|N/a|
|||||
||Yes|No|N/a|
|||||
||Yes|No|N/a|
|||||
||Yes|No|N/a
|
|||||
|200||||
|||||
||Yes|No|N/a|
|||||
|||||
||Yes|No|N/a|
|||||
|||||
||Yes|No|N/a|
|||||
||Yes|No|N/a|
|||||
|||||
|||||
||Yes|No|N/a|
|||||
|||||
||Yes|No|N/a|
|||||
||Yes|No|N/a|
|||||
|||||
||Yes|No|N/a|
|||||
|||||
||Yes|No|N/a|
|||||
||Yes|No|N/a|
|act.||||
**----- Start of picture text -----**
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 ending 31st October 2025**
## **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
and legacies: Gift Aid 1,382 - - 1,382 -
Legacies - - - - -
General grants provided by government/other
charities 1,280 - 1,280 1,000
Membership subscriptions and sponsorships
which are in substance donations 2,810 - - 2,810 2,275
Donated goods, facilities and services - - - - -
Other - - - -
Total 4,192 1,280 - 5,472 3,875
Charitable Membership (no GA)
506 - - 506 789
activities:
Boat Storage 1,087 - - 1,087 1,163
Event Income 1,914 - - 1,914 3,315
Pool Session Income - - - - 240
Tasters/Courses/Guest income 226 - - 226 305
Facilities improvement - - - - -
Facilities maintenance - - - - 438
Coach Development Bursary 200
Other 553 - - 553 746
Total 4,286 - - 4,286 7,196
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 8,478 1,280 - 9,758 11,071
**----- End of picture text -----**
**Other information:**
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
£1000 slalom support grant of which £598 was spent in the previous year
**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)**
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**Section C Notes to the accounts for the year ending 31st October 2025**
**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 -----**
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## **Section C Notes to the accounts for the year ending 31st October 2025**
## **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 -----**
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## **Section C Notes to the accounts for the year ending 31st October 2025**
## **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 5,217 - - 5,217 4,881 - - 4,881
Insurance 983 - - 983 933 - - 933
Paddle UK Affiliation
331 - - 331 384 - - 384
Rent
1,000 - - 1,000 1,000 - - 1,000
Utilities
537 - - 537 458 - - 458
Event costs
1,104 - - 1,104 1,115 - - 1,115
Pool session costs
- - - - 295 - - 295
Tasters/Courses/Guests
- - - - 47 - - 47
t
Facilities Improvements - - - - - - - -
Facilities Maintenance
1,268 - - 1,268 625 - - 625
Coach Development - grant - 1,280 - 1,280 - - -
Coach Development - club 1,375 - - 1,375 564 200 - 764
Grant spending - 402 - 402 - 598 - 598
Sundry Expenditure 619 - - 619 516 - - 516
Other
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities 12,434 1,682 - 14,116 10,818 798 - 11,616
**----- End of picture text -----**
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**----- Start of picture text -----**
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 12,434 1,682 - 14,116 10,818 798 - 11,616
**----- End of picture text -----**
## **Other information:**
## **Analysis of expenditure on charitable activities**
|Activity 2
Other
**Total**
**Activity or programme**
Activity 1|**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total this**
**year**
**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - -
- - - - -
- - -
- - - - -
- - -
**This year**
**Last year**|
|---|---|
||- - - - -
- - -|
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## **Section C Notes to the accounts for the year ending 31st October 2025**
## **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|17,163|196,192|
|Additions|||-|-|-|-|-|
|Revaluations|||-|-|-|-|-|
|Disposals|||-|-|-|-|-|
|Transfers *|||-|-|-|-|-|
|At end of the year|||-|143,000|36,029|17,163|196,192|
|**14.2 Depreciation and impairments**||||||||
||****Basis**|RB||SL|RB|RB||
||**** Rate**|
2||2|10|10||
|||||||||
|At beginning of the year|||-|22,880|20,132|9,494|52,506|
|Disposals|||-|-|-|-|-|
|Depreciation|||-|2,860|1,590|767|5,217|
|Impairment|||-|-|-|-|-|
|Transfers*|||-|-|-|-|-|
|At end of the year|||-|25,740|21,722|10,261|57,723|
|**14.3 Net book value**||||||||
|Net book value at the beginning of the|year||-|120,120|15,897|7,669|143,686|
|Net book value at the end of the year|||-|117,260|14,307|6,902|138,469|
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## **14.4 Impairment**
|
**14.5 Revaluation**
**_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:_**
**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._**|**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._
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**Section C Notes to the accounts for the year ending 31st October 2025**
**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**_
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## **Section C Notes to the accounts for the year ending 31st October 2025**
## **Note 19 Debtors and prepayments**
_**There were no debtors or prepayments at period end**_
## **Note 20 Creditors and accruals**
_**There were no creditors or accruals at period end**_
## **Note 21 Provisions for liabilities and charges**
_**There were no provisions for liabilities or charges at period end**_
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
_**No information concerning debtors, creditors or other financial instruments that requires disclosure**_
**Note 23 Contingent liabilities and contingent assets** _**The Club has no contingent liabilities or contingent assets**_
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## **Section C Notes to the accounts for the year ending 31st October 2025**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
23,313 22,455
- -
23,313 22,455
**----- End of picture text -----**
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**Section C Notes to the accounts for the year ending 31st October 2025**
## **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**
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## **Section C Notes to the accounts for the year ending 31st October 2025**
## **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 £ £ £ £ £ £
Reserve in case of unexpected events,
Strategic Reserve U essential running costs 5,000 - - - - 5,000
General Fund U General funding of charitable activities 160,739 8,478 - 7,217 - - 161,999
Slalom Support Grant 2023 R Develop & deliver better slaloms 402 - - 402 - - - 0
Slalom Support Grant 2024 R Coaching to improve slalom performance - 1,280 - 1,280 - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 166,141 9,758 - 8,900 - - 166,999
**----- End of picture text -----**
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## **Section C Notes to the accounts for the year ending 31st October 2025**
## **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**_
**----- 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 £ £ £ £ £ £
Reserve in case of unexpected events,
Strategic Reserve U essential running costs 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 -----**
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## **Section C Notes to the accounts for the year ending 31st October 2025**
## **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**|
||||
||||
||||
||||
||||
||||
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**Section C Notes to the accounts for the year ending 31st October 2025**
## **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**
_**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.**_
|**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**Legal authority (eg**
**order, governing**
**document)**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**Name of trustee**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
- - - -
**-**
- - - -
**-**
- - - -
**-**
- - - -
**-**
**Amounts paid or benefit value**|
|---|---|
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## **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**
|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**period (True**|**or False)**|**or False)**|||**_TRUE_**|**_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.**_
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## **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.**_
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## **Section C Notes to the accounts for the year ending 31st October 2025**
## **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
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