2024-08-31-accounts

Charlty Numbgr.. 1161250 Tyne Amateur Rowlng Club Rèport of the Trusl8•s dind Flnanclal Stalem￿rit5 For the year eniJc..d 31 August 2024

'I'ynè Amateijr Rowlng C'.lub c.ontents 'rruslees' report Iindependenl examiners. rknport ',)1olemont of flnanclal ai.llvS11&s 131)lanco sheÉ>l 141)les lo the financial sl¢ilemenis 9.1'T

'ryn• Amgt9ur Rowlng C'lub 'ri'ustees' report F¢)r tho year ended 31 August 2024 Tlie Iruslees present IhL&ji' report of Ilie charity l¢ir the year ended 31 Aii,Jiisl 2024. The Iruslees have adopted Ihe provisions ol the Stilli ment ul ReGI)mmend(.Id Prac,lice(￿)oRP)°Ac(.'0lInttnU and Reporting liy C,haTilies IFRS 1021 In preparlng Ilie annual report and linancial stal8nient$, Tl)e financial slalerrenL4 have been i)repared in accordance with tha ar¢f.iunling policies sel oul in no16s lo the ac,counls and comply with the charity's governing document. IhL. Charllii.. Acl 2011 and 'Accounllng an(1 ReportinEJ by Charitlgs.. Statement of Recommeiidad Pracliee" appIl￿bI9 lo charitlas preparing Ih8lr accounls In a(',cord&i)ce wllh the FSn&iiclal ReporllntJ 8landar(l. (>bJecllves and acllvlti 'I'1)6 objtycls ol the CIO Eiro the piomolion of coriniunily parti(:Ipalion In healthy r&cre811on, in p8rli-Lilar by the provlsion ol lacililles, encAiurag6inenl and inslrurlion in the sport ol rowinii. for Ihe b¢nofils of Ihp inhabiianls of 1%113wcastlo upon Tyne aiiLI surroundirig areas. INe aim lo fui'lher the sp(Iil of rowing by providiiig lacililie8 for oxerclse. u)mpelilion and recreation on th6 water ',Ji'id on Iiind, safely. Iuain g¢llvilies Include.. Ilowing in a vafil)ly of boats on th8 fyntl lind al comp$tilions elsewhere l.eariiing lo row and l)andle boats safel>, Tr8inlng coach$> and coxes Coachlng al alljgiiels of the r>POrt Launch handlin(l i3nd safoty Boal Iraller drSvS111.i and saf9ty MainlenanGe 8nd repair of Ix)als and oll'ier èquii)monl Pllales and rela1.'iad ax¢rclse Llasses Weight training, Strength anrl condilioniii(I Cross trainlng- riJnnino, clrcults, cy¢linii. Social and lund..r<iising a¢livities Volui)18oring In.a wido r8ng0 of a¢tiville'.) ?ssenlSal lu successful rn8no9gmeiil and operal'.ion of the dub, Includlng govgrii&ince, fund-raigino, caliiiing, CL)mpolilion and event organisalion, grciund8, boat, and buil(Jing mainleriance. Irailor and launcli driving,. safety, well8re and assisting Crews gnil coachos. Venue for t¥aSnlrig events and local community activities IE.9. Iocc?I book club, award ceiiemoniesl 'riust&es have had reg8r(I to the guiLlance issue(I by tha Charily CorThiiisston on pijblic benefit IPB1, P82 an P133I. 'tti)lunleers are essenlill in holping willi manaLilng and supportlng the club. WilhoLII volunteer's the club Could iicil gxisl. Volunteers coiili'ibute lo tho following,, GOV6rnan￿ of Iliits club Malnl8ining preinises, e(iuSpinonl and pi'operty, day-to.day Coaching the sriorl of rowing 8nd rElateil training activlly al all l&vels of partlc'ipallon Supporting everit4' competitions and ¢ompelilors Plannlng and orijiinlsing social and spoiting events Safely on and oFf the woler Welfare Catering Fund-raising

'ryn• Amalour Rowlng C.'lub rwusteets report l-.or the yoar gnded 31 August 2024 Achlovement lind perfi>rman¢ Parliclpanl and voliinleer numbers al ,all leve.ls and in all activities have cotklinued to Improvo po81 pandemic. Above all membershlp l&velihD 4?re rlsing with a nolic(.IEiblo increase in wom61i membsrs. Th18 securgs the club as 8 vlable org8nisali(In providlng 8 good qU£ilily experience for spor18, aclivllies, and ovenls. A successful hEsad racii)g and ragatia SiBason &nabllng compoltuon al all levels for Ihose wlshlng lo rac8, to takg Ptirl at all abilily 16v61s 8110 ralsing a hgalthy incoime for tha club from th¢) offorls of our volunteers runnliig home ev&nls. l_and.b85ed act vilies alluwing Ilie club lo offer a full range of É.'xer¢lse, and traSnSng oiitiDns, and soma inlrodu¢lory weiJr lits sessions to encouraiie more meml)ers, pailli:ularly wortien. Daylimv aclivill{.)fi have QXP¢inded lo irhrlude a nifty fifties exibr,- -ise class alongside r.iiliates inslruLllon ¢18sses, Barre and yoga classes, bo¢ly weight training, streiiglh and conditioning. exercise usintt lowing Inachines, slalic bike and spinning classp$. Our 'fyne Youlli Rowing (TYR} progr¢in)m$ is ongoing and I'irls become well estal".Ili.'3hod as a key objg¢livo of the (.'lub's strategy lor 2023-2028. The programme is funded l)y eharglnii schools parl of thoir Pupll Preii)ium moneys cilongsid4 fundliiq from Henley Izoyal Re9altra ChariLAlile Trust. Flve volunteers are Vicirklng ¢los&ly wth Lovib Rowlng and currently ileliver indoor rowing exi)iarSences to 700 Lhildren In four NlewGoslle schools incluijlng clilldron with specific needs. The main 'PIR progranimg onabbs 40 chililr9n to 8xpgrleii¢8 2-hnur rowlng Sossions eaLh week. The volunteevJ work alongsld8 two cogches lo (:nttourwgp the developinonl of Ilfo-skills, including.. communication. problem-8Dlving. time managemonl and loamwofk. Worl',iiig logothorloariiing lo row has enabled the K)upils to become filler. h&8llhipr ¢ll)d mtsrg confident. TIIF.) programrne will be expancspd for 2024.25 10 100 children Itendlng Tyne from 4 schools ali.'Ingslde 700 rowing indoors. Northumbria Univorslty is now on board end wlll fc.rm an Integral parl c.f the coachiiig tèam. 'fkig proJ¢ ramme 15 proi'i)ullng roKlnq 19 be¢ome more div.èrso, with lh8 Club selling up ALc&58 Fun(1 lo support any child wlio wishes lo take LIP IhB sporl of r0i41lng bÉ)cause ol partlcipallon th& project. Tho mldweok d<?￿lMe CommunSly Rowiii9 Group h8$ doubled il* numbers of regular <Yiid active rowers acroJs a broad rEinge ol abilillE)$, requii'iiig the support of an i)t.dilional COÉich and s&li)ty launch. The group now has thr$e over.eighlies devi. Iiiping new rowing sklll,4 and eiijoying the "apr(.",? row, cale bar facililies at the I:liib. Expandlng the ran,31.s of ages and &l)ililies ni8an$ the club is offering opportuni1108 to peoplo who thiould not have been abli) I'.0 parllclpalo a few y81)rs ago. A successful htsad racing and regBI(a s,3ason enabling cornpBl¢ti'on al all lev61s for 'lho$o wlshing lo race. lo lake Ptlrt al all abilily levels ai)d raising a healthy Incoi￿e for th8 Club from 1111) ¥fforl8 of our voluntèers runniiig home events. Morè sp8¢lfically. success al Nallonal e1ienls helps to r81s9 Ilifl profllo of th& club.. ¢1 lunlor womgn's oighl entering national cDmpelitiDns. wiiiriing a championship tTiedBI, Maslei¥ m6n won I'nultiplÈ medals al nsi tional ch¢inipionsl)ips. the men's Squad reiiched the semi-finals at Henlay Iloyal and the development SqLiad fur Iiew rowers also. finlvyed many oul.. l'acing in Ihv area. Adult and Junicir "Leam lo Row" programme8 ware 40 succEisslul Ihdl extra courseg wore provi(led during Ilie sumrnor months ￿sUltIng in many l&•rnei's joining Itie squads lo become a(,'liwe meinbers of the club. In parti¢ular numb&rs ol active n)wei's in tho Women's Nla5ters squad have miii'ts than doubled over Iho18s1 ye<ir and th? Developmenl Squad has a hoallhy nc.IW' intske of novlce rowprs.,. Voluiitfjers continu& to cairy out 8 rigoiyjus progranimo of boll and equipnienl mainlÉinanc8, enabllng rowers of all abilities access lo water tralr4ing, facllilallng progre;" In all squads. Diveisily is eviclent and actively encoiirtiged acros% all squalls, especially in the junior squad wl)er$ more children aiid their parents are seein J rowing as a swrl Ihtil is accèssible lo all.

'Iiin¢ Amateur Rowlng Club 'I'i'u$t¢015' rei)ort IPi)r the yoar 9ndod 31 August 2024 The club Ss suppurtlng the training of yi)Ling adult rowers in c￿lChIng d Seal Resciie. Sea Cadets, Northumbria University aye Ilourishing iJli)n9side S¢hool, Colle(its and Univorsily rowii'g clubs for local rowing competitions. Wal¢r safely, first aid, launch training aricl coaching I:ourses hav@ boon hald during the yeaT. A delibrillalor is mainlained al the Club, 13('.cessSble lo the publlc. Community suppi)rl inclLides LISO of pri?I'nises by local sports clubs. particularly walklnii, njnning, and ¢yclli)g e.g., NÉiwburn Runnlng Club. F..-14¥wl¢k Harrfers. varfou¥ lo¢al lunlor football dLibs and Melhod Fltnoss. Physio Srnart offerlng ptiysiotherapy treiE Imont operales on sile. OlhÉir waler.b&s(;d aclivrties e,q canoe. E:.Ind kayak laui)ching aiid training. Bnd paddlel)i)ard fjvonls ar held rooularly. 'ryn¢ Arc is w(Ii'l.Ing clnsely with TynEI 185? ID Impruvo the bar and calering Snclu(lirig a project lo Impr¢)ve 11)8 kilchi)n facilltles In 2024125.. Flnan¢lil revlew Principal sources of fun(15 gre.. Membership fei.'s and boat sloiage fees- a mo<los1 Increase hos b66n agrood in respo11<￿ lo rising costs and inflaliijri. Grant applicalioiiii Sponstsrship Donsilions and IieqLtesls Fundraisiiig thriiugh sporling and social events Pood and refresliinenl $alos Lomm11160 roon) I'ental f=xercl8e space ré.;Intsl Trgatmgnl room rgntal Flacking 1088 foi. Iioats and payments fri)In partner organisalion.5 sharing our facilities Incom¢ from thE', (;afé-bar and hospilalily Iianeraled by iho whdly owneLI Subsidiary GorT'.pany Tyne 1852 which has tivo directors, one ol wliom is a Trustee ol Tyno IIRC. The bar has exlf...'nded its opènlii9 hours 81)d calerlng lo accommriddte more lunchtlme cus'lom&rs Ironi the local I;ommunlly, daylimts row&rs ¢iiid those walking and r.'ycling the Hadrian's Wciy National Trail and Cyi:li>w&y whlch passos dlreclly iii front of the clubhouse. -rhe club ¥ernvests all ￿[￿urplUS revenuo into Ils iv'&lng and ssocI31ed ho81".h and fitness activities <ind the lacililles and eqibii)menl requirgd lo supiiort them. 'riie club reinvests all SLllI'.)lus rovenue into its rry￿1ng and associated heial'ih and fitness activitie¢i Kind the 1'8cili1Ses and gquipment rtyquirgd tr) support Ihei'ii. IPi'ln¢lpal rlsks the chai'lty laces A decline in inlerc'sl in the sport of rowlri9 and 8ssocialed acllvllta$,1gadlng lo a fall In club membershlp and thus redu¢i.,d subscription income In8ufh'ci8nl bo81ts, coachlng and 0quip￿il.￿l for IhosTr who wish Ic? participate in the sporl of row*ng,

'ryne Amatgur Rowlng C.'lub 'Trustetr$' report (Contli'iLredJ IFor tho year ondod 31 August 2024 leading to a fall irk cILtb membership Cancellation ol iaiignts throu(Jh adverse weather, low lake-up. luc1< ol volunteers and supi)ort Wllhdrawal of ki..> sponsors, partners, and donors Canoellallon o114iome or all club aclivily because Of unforeseen pvenls e.g. pandemlc, I'.)oli¢y declslons y governmenl, ur the n8llonal sporllng body (Brllish Rowlngl, r¢N>ullliig in loss tsl memL'Fors and income Imiacl of innaticin on operating costs, individual meniber and In¢'ciiMe generating aclivilit. Noserves ptsllcy 'I'he resvrvo Fnusl ensur8 that Ihg CIO is able lo meet day lo day oppr.91ional cosls for six rrionlhs sliould all Iiicome c,oa8a. This Suffi 11> currently £30,000 ancl Iruslees and Indgpgndent Exarnln$r's r&vi8w Ihis annually. Iri&f¢rencè and Adminl..sliatSve Detcl11s 14e9isl6red CharSly Numl)i)r Registered Office 116125D Water Row, Newburn, Newcestle upoii Tyne. NE15 8NL 'Trustee$ 'The trustees who 8erve<l I'he Charity during the pariod wFJro as follows., ,lohn Godéard- Chair ol.. I'rustegs an ,8trallord Mark Stylès ,4lex Shi'ed with the Cliarity Cominission un(1or number 1161250. Orginlsatloiial 6tructure TIu8lee8 arg elocted al the AGM. Al twsltres rniJ%',I be full members of11)é! club. All trustees are provideL' wilh essenliBI guidancr..I Ilo¢Lim&nls including ci)nslilution. code for me()Ilng, ch8rfly r(Immission publl¢allon*, particulorly"The essenliial Truslao" and Public t3enefit gLtldcince. IPB1,2,%31.

Tyno Amateur Rowlng C'.lub 'Ti'ustoei> rei)orl iJatiuns, Hlonysid8 tei'mo and Lon¢litions which give ¢1 Rijmiing Commillee I'esponsibilily lor Ihg day-lo-day organisalion oftlio sport, including Ilie wv¢,Ifar¢ of members, all Irciining ',IC..hedul@S <3nd maintenr..In¢e And ¢8Y& of equipment. On 14 March 2018 Tyno IIRC eslsblished Ihe M'lii)Ily owned 4>ulisidi2ry l.',Cimpany Tyiie 1852 Limilad lor Ilie PLirposes ol lund raisincJ. 14 servicing underlakinrted by Si m8nagoment (Iroup consistino of the I Ii¢iir ol Trustees, a Trustee, DirpctOl'8 ol Tyne 1852, Ihe Chair af the Ri'.Iwing (',ominilleè. Ilie Troasurtsr. aiid $w¢r6tary. Th8 group mg(Its fortnighlly. Il¢lalttd partles The Cl() works ivilh or has hosted Ihe fr.)Ilowin9 grovi)s and orgFifiis¢ilions'. The club is an aifilialt) ol Brilish Rowing, Iho sport's iialional bolly and with the Northern I,ltswing Clouncil, Ilie regional liaison body between loiAI club4> and the nal',ional body. ,4port England Elrilish Univarsllies and Colleges Sport IBUCSI liosllng Ihglr aniiual nallon81 long- dlstaii(D fours and Partnerships with local clubs aiid organlststii)ris loea Cadets, ai'i)iileui', school and univ¢&r.'ilty rowing clubs, Rod Seal F,,￿SC￿e> for lo￿1 water sal&ty, Ic>cal rowing conipelilioiis and by visitinci I.1Lib￿￿ aiid iiidivldu¢il8 in Ihoh l'egion, wh() W15h lo Ir',Iln on thE> River Tyne for longer dlslanc,e ev&nts, ijr wheii water conditii)ns at thr4 ￿}maller dubs 1¢ re iJnsiiit¢ibl& foi, rowing. ,%upport Includiiig use ol premlses for Iociil sporlii ¢ILib5 #nd chi.Irity Lav8nls parliLuldrly Vrftslklno. oycliiig & runniiig. 8.g.,1Iowburn runnlny club, l-l?W4cl< 14arriers, Bloyooii Youlh FC, W¢ilbolll& jiji'iior rL, Mplhocl fillless , ,lewish community grr)i.11). dnd C,hai'ily (:ycle rii'les Kln9's Q4JcI)ool, I':h4)$1or &iid N.E.S.T. relLiiiei: cl)4rily- junior rov.,Ing C<imps. Ilse ol facilities l)v sporls physio and mEid thctivillos le.g., Canii£,, laLiiiching and tralnlnlj, padd10boJrd oventsl Unlvor.411y of Noi'lliumbria who use the c..Ii.Ib s facililles and the C.'IO provldes ¢￿a¢hIng l)eveloping use of venue by IDcal businiysses orgJ81)is8llons for IralnSiig sessions commlinily novice rower 18 planninsj lo row th¢ Jlllanlic io raiso lunds lor charity. Durlng Ilie yoar, Tyne 18'.i2 Limilpd Inadp a coiitribuliTrii of £?4,680121)?.3 £2?,7311 lu Tyne Affiale.Lll' RowiTig Club. This conlrlbulion 1118% for tho shared use o11.hfy builcling and relal$d ovarhead costs. Ai)proved l)y or¢ler of IhLa board ol trlisloes on 1025 and sNJned on ils knolialf by.. J Goddard Chair

'ryno Amateur Rowlng Club Independent Exarnlner'l, Report to the Trustoes of Tyne Amateur Rowlng Club l--i)r tho yfjar gndad 31 Augiist 2024 report lo th& chsrily IriJL:,lees on my examinalioii of the accounts of Iliti charity for ihe year onded 31 August 2024 whlch are sgt otsl cin pages 7 10 17. Rosponslbllltlg5 and b•!il$ of report Ali the charity trustee., you aro rosponsible lar the preyaralion ol the accounts in accoroance with the requlromonl$ of th& ChÉiri"ies Act 2011 I'lhe 2011 Act.). I ieport in re&pecl of my I￿x¢1M1nalIoi1 of the chi31'ily's acrounts carried OJI undèr soction 145 lif th# A¢1 and in I"arrying out my oxamindtion I have followed 13111 tho applicable Directions given by the Ch1< ri'ly Commisslon iJrid81' s80lion 14515llbl ul the Act. Ilndepend8nt gxamlnei $ st#tom•nt I Iiave ¢omplgled my e),'aminalion. I confimi Ihijl no material malters h￿￿e ¢ome lo my all&nliL)11 in connectlon I,Yilh the exanilnalion giving me ¢auso lo believEI Ilial In any material resp(.!cl'. rcvijnling recoi'cl8 were not kept in resi?EicI ol Ihg Gharity a8 reiiuiwd by $6clion 130 0111.10 Act; or the accounls do not acctsrd W￿1h 11i0se ri)c'ord8,' or 3, the a¢¢ounls dD not Comply wllh the appllcablo requlremèn'ls concèrnlng th8 form lind conl8nl of accounts sel oul n the Charities IAccoiinls and Reporisl Regulation$ 2008 ollier than any requlrenionl that th& accounl'.s givo 8 '1ru4 and fair vlow, whlch is not a Inall&i' congiilered as part ol an indepBnd0nl oxaminatiot). l iiave no ¢on¢8ms and have ¢omo Jcross iio other mallÉ>rs in corineclion with the exarnination lo which allenlion should be drEL￿rn In this report in Ol￿er 10 t>nable a prop@r un(Jerslandinu of the 1.4ccounls lo b reached. Eiielyn Portri•r$ Now¢il$tle Limlte(I Date 17 Que(4ns Laiie Newci.Islle upon Tyne NE11RI Chart&rod Ae¢ountanls

'r)in¢ Amateur Rowlng (,' lub .,Jl.'atement of Flnanclal I,Ictlvllles ""i)r tha year gnded 31 Augusl 2024 IlliTrrestrlLted Do$lgnthtiid Rostil¢ted funds fui)Il$ fund¥ Total 2024 Total 2023 Notas In¢,ome from., l)i)nallons and gronls Cliaritablfr BCtlviliBs Other trading income Iiivg Imenl incomo 26.015 145,305 31,284 994 45.1111 24.852 6.725 95,968 152,030 40,f8S 994 45,950 117,669 38,172 239 Tvtal Income 203.598 54,0112 31.577 .'89,177 2?.2,030 F"xp•ndlture on.. Cl)aritabla a¢tivi1188 235,580 .'77,488 206,330 I'vtal exp&ndltur• 235,580 29. Jf14 12,392 ).'.17,486 206,330 Ngt movement b•foro I'.ri)n$fers {31.982 1 24,4fj8 19,185 11,891 15.700 'I'ranslors belween lund.,> 14 50.675 { 50:LIlS I N9t movgment In fund,.5 18,693 126: 19,185 11,891 15.700 oconclliatlon of fund 'I'(Ital funds brought foN'aré 178.277 857,997 3,488 1,Ci39,762 1.02.4,Oe2 Tvtyl fLTrnds carrlod fomard 196.970 831.810 22,673 1,CiJ1,4Jf3 1,039.762 All incom8 and expen¢JSlLlI'e has arisen from conliriuing ae.livities,

'ryno Amateur Rowlng Club 114i)lan¢e Shoet ,&15 al 31 Auuust 2024 2024 2023 Notes Flxed a$$èts I'anglble asset Investments 1,027.368 100 1,039,495 100 10 1,027.468 1,039,595 itturrant assels Doblors 11 3,680 373 161,945 30,791 373 83,248 ash al bank and in hai'id 165,998 114.412. ILlablliti•s I￿1.￿dI10[8'. amounlslolllrig INllhin one year 12 178,5881 { 35,44ty 1 Ni?t current 158et8 87.4fO 78,966 'I'i>tal a$Bets les8 currn'nt Ilabllltles 1,114.878 1,118,561 lJl'edilor8'. fallin￿ due afl,&r iiioro than one year 13 163.4251 { 78,799) 'r¢>tal net asset6 1,051.453 78,799 uiir6slricl$d funds l)pslgnal&d funds Rsslri¢led lunds 14 14 14 196,970 831.810 22.873 17EI,277 851,997 3,488 1,051,453 1,039,762 The linanGial slalemenl'4 were approved by tho trustees Dn Iiohalf L7y: .'iigned on Ihelr J Goddard The notes form p*irt of Ihese flnanci81 $1,9fem8nls

'Tifno Amatsur Rowlng Club Ni)lès to the flnanclal 4%Pt&teiiionts ffor tho year ondèd 31 Jliigust 2024 1. Accounllng Pollcl¢$ Accounting convintlon The linancial slali.. Iinenls hav8 been prepared in èccoidance with AccoLJnllng and Reporlirig by Charities.. Staternont of Ra('.ommgnded Practice apiplicahla lo charities prg1)¢iring their accoun16 in accordanco wilh the Fiiiancial Rei)01ling SlandaTd appli('.al)le Sn Ihe UK and Rki'.)ubllc of Ir$land (FR¢￿ 1021 issuèd in O¢lobèr 2020, IhLi fin8ncSal Rporllng SL':'Iiidard applicahle in the L.Inlled Kingilom and Ri)r.iubllc ol Ireland {FRS 1021, Ihe Clidrities Act 2011, and UA Gonerally iloGepled A(,'Ix)unling Practice. The financial slaleinents have been preitrared to glve a 'lru& and lair, vie.w and have dk.l)arted from the Cl)arili88 {Accoui'ls ai)ol R8porlsl Rggul8111)ns 2008 only lo thè oxlènl r6quliad lo provldA a 'lrue and lair viow.. This depÉifluro has involved followin9 the Accounting ai'id Roporting by Chari11131..: Slalem&nl of Recornmended Pi'aclice applI(.,aLi￿ to chiirilles pr8paring Ih8ir ai'.wunts In ac¢ordan¢o iliilh the Finandal Reporiing St8nd81'd 8pplicable In the UK Fjnd Republic of Ireland I'FRS 1021 Issued on 16 July 2014 ralha¥ than tho Accounliiig and Ileporting by Ch.arllles.' Slal8ment of l.'locoMmgnded Pr8clic8 EThffecliva ffom 1 April 2005 which lias since boon Withdra￿rn. The charity conslitules a put>lic b8nefil Éinllly a8 dL'llned by l-.RS 102. The finan¢iel 3lalemenls ar prepareL¥ on a goiiig concern l)asls under. Ihe hlsloricÉ11 cost convenilon, modified to Incltide certain itsms 81 fair volutt. Thi. linaiiciFJI slalemenls F.Ir¢.> pro8fknlecl In sleTlino whlcli Is th() funcllon81 curranoy of the chgrily and roundi.k(I lo the noaresl £. The slgnilicanl ai:counting pollci&s applii)cl In th4 prpafalion ol these finan¢lg1 $tatern￿lltS are sel oul below. Theso policles h8ve b•en conslslisrilly Bpplled lo 011 years presented unless olherwlse staled. Golng con¢em The financial staloinonls have been preiiiired on a going conc£brn basis. The Iruslees hav@ conSid￿red thè level ol funds held and tho expected level of incoine and exiiendilure for 12 months from aulhori8lng thuse flnanoial st-¢ili:mgnls. Annual budgr..It.':; anLI forecrl. Sts have l)een prepared and the budg6ted income and expondilure i<J sufficionl wilh the lev81 ol rèsèrves for the chÉirity to be able lo conlli)uo as a golng concevn. Fund a¢¢ountlnEI Unreslrlcled fund% are available lor use the discretion of th<: trustees in lurtheranc& of the general objecllvfjs of the (.,h8rity and wl)ich hav8 riot beon deslgn8led for i)ther purposos. D<>signaled fundr, rompris& unrestricted funds that have been 8L>t aside by the Iruslia,ps for particular purposes. The airn and u8e of each desigiiote(I luiid is sat out in Ili,g noleo to the financial E',lalernunts. Ri>slricled funds afe lunds whi¢h are lo used ac¢ordan(.'a wllh sp9clllc reslricli(Iiis imposed by donors 01 which haie beèn raisod by the pliarily for particular purpi)sès. Basis of consolirlitltsn The charitablè coinpany and ils subsldiiry, Tyne 16S2 Limited, Ci)mprise a srnall grou1>. The Charllable company has Iheiploie lakon gdvanlage ol the 8xemiiliDn provideil by section 398 of IhÉi Companles Acl 2008 rol lo prepare group accounts.

Tyne Amateur Rowlng Club Ni)tt$ to the flnanclal %Liteinei)ts for tho year anded 31 JILigust 2024 Incomlny ro$ourci!s All inci)ming resoui'ces are iiidudttd In thp Slalgmenl of Financicil Aclivllies I,%oFAI wheii the chadly has entilleingnt to Ih¢i funds, any p$rformaiic,3 conditions have beÉii) mel, the amount ¢¢in be measiired reliably and il Is p'obable that Ihe income ￿.111 be roceived. Rosources expeiiilèd All expendilure 14) acGounl8d for on an ¥,Iccruals b88is and hF,Is been classified undpr hoadings Ihal aggregate all CO￿?t$ r8latod to the calEii30ry. Expenditurg Ss ro¢ognis&d whpre Ihei-o Is a legal or conslrucliva oblig.allon lo makÉi payments lo Ihlrd parllgs, It Is probablè that the settlement '￿111 bo rgquired nd tho amount ol Ihe obligalion Gan be niiyasured rolimbly. Irreco¥erabl8 VA-r is ¢hary8d against the a¢livlly for which Ihfy gxJunditur8 was iiicurred. Tangil>ltr flxed a$g9ts Tangible fixed as¢%bets are slated at cost Includiiig any Ii)cidental exiienses of acquisition. Depr81:Sallon ol t¥ngible fixed Bssels is proilided by equal annual rrislalments so as lo wril*.i off the cost Df tht? asi>ols ovor ltteir esliinalèd useful eci>iiDmic lives &s follows.. Land Fjnd bulldSng4 exc. steps Slops B(ials Planl and machlnery Motor vehicle$ Gyrn equrpmgnl 2QA slraighl liiii..: 5Yts slr¢llghl line 10QID slraighl lin(.1 10'A slraighl liiie. 254h slraighl lin¢ 20 In slraighl lili¢ Dobtor8 Tr8do ané olhor IJEiblors are recognised al the settl&m8nl amoLfiI due after any Ira(J& ijiscounl offered. Prepaym¢nls are Vialued at the amount prei)aicl net of any trade discounts due. C48h At bank anil In hand Cdsh cl1 bank ard cssh In hand SnCludiBf.￿ cash and short lerni highly liquid 1riveslm￿rlts ￿th readlly availab18 access I'ibablY rosull in the Iranster of ftjnds lo a third parly and the amount dile lo settla th¢ obllgallon Can be measured or esllm81e(I reliaNy. Crèditors ani'.1 provlslons are normally. rtscognlsed al their solllemenl al'ltir allowing for any tradg discounts dua. Flnani:lal instru11￿(Int$ The cliarlly only has flnanclal assets and Ilnanclal Ilabllllles of a klntj Ihal quallty a;" baslc Ilnanclal inslruiiients. Bac￿￿11... finan¢ial inslruments Kire ini118lly recogni5ec ill transaction value an<1 sub$EqLJenlly moasured al Iheii. lottlemenl valLie with 11)6 oxc&pllon ol bank IoLins which ar8 subsequfriilly measured al amortised cost Using the &ffective interesl method. Taxallon The charity Is subject lo tax on its trading a1.livi￿.eS in 14ccordance with UK lax legislation. ID

'riin8 AmAt8ur Rowlng Club Ni)tes to the flnanclal iilatements Fi)r the year ended 31 August ?024 , Prlor year Statement 4)f Flnanclal ActlvltSe Iunrostrlcled D6slgn&l(Id Rèstrlctod funds fvi)d$ funds Total 2023 Total 2022 Notes In¢omè from: Dijnallons 8nd (Jrsnls Cliarltable ¥J¢tivilies Othor trading income Inveslmonl In¢¢)me 14,549 137.669 30,080 239 19,301 12.100 45,950 137,669 38,172 2J9 ?.0,559 118,958 33,771 8,(k92 I'otsl In¢om 182,537 27,393 12,100 1.',22,030 173,297 F..xpendlture on., nharilable actlvilies 175,327 26,3'.>1 4,652 ?.OS.330 201,309 'I'olal expendltur 175,327 4,652 ?.08.330 201,309 IM¢t mov¢inont bgforg Lrian8fors 7.210 1,0412 7,448 15,700 128,012 1 'rransfers be￿een lund% 14 114,800 1 18,71iO 13.980 ) |MiSt movemènt In fund { 7,590 1 19,8112 3,488 t5,700 128,012 1 IRi>conclllallon of funds 'r()tal funds brought forward 185,867 838.1115 1,024.062 1.052,074 'ri>lal funds earrlod forward 178,277 857.9117 3,488 1.039,762 1.024,062 All Income and expendiluiE has arisen from conliriuinq aclivilies,

Tyn¥ Amatsur Rowlng (:lub Notes lo the flnanclal ￿tateMentS Icontlnuedj or the year onded 31 Aiigusl 2024 Donatiois and grE¢nts 2024 2023 Donations Grants 71,116 24.852 33,850 12.100 95,968 45.950 Grants WL4re receivi)d from.. Community Founilallon Fredrick Milburn Ilwar(I Qu88n's Platinum Jubilèg Award Love Rowlng Flunley Ch8rilable. l-rusl Sl. Nicholas Educational i-rusl British Rowing Ctraritable Foundation Poter Horrison Foundation 2,400 6,660 3,000 T,852 3,000 11,000 3,000 24,852 12,100 Ineomr from chiirltable a¢tivitle$ 2024 2023 Mombershlp sub8LI'lpllons Rii¢k and equlpmeTIl hirè Coachin9 Learn to IDW Regatta iiicome Olher inconie Youth Rowing Pr(ijt!cl 75,506 11,a54 6.932 5,426 31,911 14,476 6,725 68.321 9,894 6,500 2,845 33,943 16,166 152,030 137,669 Othèr Iradlng In¢'.omo 2024 2023 7,019 7,486 2S.fy80 6.507 8.934 22.731 Premlsos & Kitchi>n Income Other income 40.185 38.172 12

Tyno Amateur Rowlng (:lub Woles lo the flnanclal I:latenients (Coftllnued) ¢r thg yèar èndod 31 August 2024 Expondlturè on charltable actlvi1195 Support costs Total 2024 Total 2023 I:CiSts Charilabb aclivitivs. 274,986 2.500 k77,486 206.330 Support costs 2024 2023 Govemance cosL45 Indepondenl exi)iYiners fee 2, Jr.?o 2.400 2, Jr.)o 2,400 Net movtrmènl for tho yoar Th1$18 slaltsd aft8r Lliarging= ?.024 2023 Depreclalion Independaril examlnprs fep 54,636 2, Jrjo 52,055 2,400 Analy¥ls of $taff Gusts and trustee romunorotlon and expen50 Slaff ¢Oi4Trts were as follows.. 2023 Waggs and salarie.s 87,733 42,511 The avo1'8go monlhl). numb8r ol employee:: durlng the year was.. 2024 Nutribor 2023 Numbgr Charllabltl aclivilie¢,, Ther8 al￿ no omplllyees who earn more thi31.1 £60.00012023- £60,000> The charSly trustees were not pald nor dill they receive ?1 fly olh@I' benellts from employnienl In Ihe yegr 12023 - fr nill. One IILislee was ri>imbursed expenses durlng Ihtr yOi)r £280.12023 - £nill. blo ch¥rity Iruslèè received payment I,)r professional or other $prvi¢es supplled to the charily12023 . £nil}, 13

Tyng Amateur Rowlng (;lub Notes to the flnanclal . tatomènts (Contlnu8d) for tho year ended 31 Aiigiisl 2024 Tanglble flxed a$¥gts Freehold Boarts & Property Equipiiiiiint Total Co8t Al 1 S¢plember 2D,'!3 Addllions 1,059,951 443,196 1,503,147 42,bJ9 42.509 Al 31 Augu81202,4 1,059,951 485,7,D5 1,545,6)r6 DepY&clatlon Al 1 S*)plember 2L)23 CharoL& for Ihe year 169,51e 22,0 12 294, 138 463.652 54,636 AI 31 AuEJusI 2024 191,588 326,700 518.288 NBI Book Valuo At 31 Augus1202,4 868.363 159.005 1,027.368 Al 31 Augusl 2023 890,435 149,060 1.039,495 .1 tk. InvoBlmont5 2024 2023 Share5 in subsidiiiry 100 100 Debtors 20.24 2023 Trdde dèl)lor8 PrepaymL4nls and sccru&d inc¢)me Amoun1$ dLie fron'i .'iubsidiary undertaklng 93Q 8.57D 21,291 3,￿0 3.680 30,791 14

'riing Amatgvr Rowlng C."lub IMI)tes to the flnaiiclal l>latemeiitS {ContlnugdJ Ilor the year onded 31 Aiigust 2024 'IX. Crodltor8: amouiits due wlthln on& yeai. 7.024 2023 Trade creditors Taxalli)n and SOCi¢il securfly costli Ac,cruals and doferi'ed Income Olher loan 011)er creditors Amounts owed lo subsSdiary undertaking 13.813 2.703 16,730 15,314 2,916 27,052 1,131 1,643 6,639 15 314 10,659 78, Jf88 35,446 'I:,L Crgdltors,. amounls dLlg moro than onw ii&ar 20.24 2023 B8nk Loan (Xher loan 15,0?O 48,425 25,000 53,7911 Analy¥l$ ol Othe￿ loans Due within one year 0110 mor$ thon one year 15.3T4 63,A125 15.374 78,799 78,799 94.1.13 15

'lyno Aniateur Rowlng (;lul> IMI)tes to the flrianclal I'.tat¥inonts IContlnu8d) 11or the yfyar r*ndod 31 Jliigusl 2024 'lik Aiialytsl$ ol fund$ SI 2024 At1 Sèptambèr 2023 At31 August 2024 Inconif￿ Expgndlturg Tr&iinsftrr$ Ui)restrl¢tgd fundis Goneral fund 178.277 203.513I4 1235.580) 50,675 196.970 Designated fund5 Capital lund Boat Fund Junior Fund 832,115 23,114 2,768 122,0721 6,355 15,593 1 I fJ2,802 1 11,649 ) 14.228 1 816,398 11,950 3,462 47,2.'3'1 6.7.1.1 Rostricl•d fundi Youth Rowing Priij(.i¢l TYR A¢cg88 Funil 3,488 30,5tI8 1,009 112,3921 21,664 1,009 1,038,762 289,177 1277,45J61 1,051,453 C)o8lgiialod funds Cfipltal fund Ihits fund equals the net bc(Jk valu6 of Ili$ tanglble fixed assets less any Ioir. Ils. B¢Jal Pund- funcls sel aside lor the purcliasas tsf k)oals •nd equiijrnenl over tl)? next two years. Junioi. Fund fui'icls sfjl aside foi. Ilie pur¢has& of Junior oquipmk>nl over the next two yeiArs. Restrl¢ted funds Youth Rowlny Proj&¢t- lo lund the Tynfy Iloulh RowSng Projecl:)L124-25. Tyne Youtli Rowlng A¢¢oss Fund - lo fijrid Ihoso Participants o" l-yn$ Youth Rowing Pr.:)Iir8mmes who wish lo GtTrnllnue 1iÉ!ir association with Tyi)fi Amateur Rowlng Clulj bul dD nol have personal ac¢a$s lo funds lo do so. ar ended S? ALioiisl 2023 At1 Sgptombai. 2022 At31 August 2023 InGolliiy Expenditure Trv4nsf¢rs Uiiroslrlcted Gonerul fund 185.867 182,537 1175,3271 114.800 ) 178.277 Di>slgnate(I fund4 Capital lund 8(ial Fund Junior Fund 838.195 122,0721 14,279 1 15.992 832,11 S 23,114 2,768 2,768 Re$trl¢tgd funds Youth Rowiny Pr(ij(.Ict (4,6521 13,960 } 3,488 1,024,062 222,0.'3 1206,3301 1,039,762 16

'ryng Amgtsur Rowlng Club Ni)tes to the flrbanclal ail,atèinÈnts (Coiillnu8d) ffor the year ended 31 JILigust 2024 15. Analysls of not assills botw¢en funds JIA &r8n￿L￿1￿512 Unre8lrlcted & D9¥51iin#ted Fund$ R$strlctsil Total Fund$ Flxed a8sè18 Investments CuriBnl asse15 Credltors.. amounts due within one year Crodilors.. ainount8 due more than one year 1,027,368 100 150,Q Jro 178,588 1 163,425 1 1,027,368 10D 165,998 178,5881 163.425 15,9411 1.035,505 15,9413 1.051.4b3 aren Unn)gtrlcled & DeL.iiiinated Funds Restricteil Fundij Total Fund$ Fixad assels Invwstm¢knls Curreinl Ass8ls redltor.4.' amounts due wllhln one ygar Credltors.. Éimounls due more than one year 1.039,495 100 110,924 135,4461 178,7991 1,039,495 100 114,412 13fJ,446 } 178,799 } 3,4813 1036,274 3,4811 1,039.762 16. Rèlated party Iransia¢tlon¥ Induded withln creilltors Is an amounl of £27,05212023 Other debtor$- £21,291) due lo Tyno 1852 Limitod, Ihg wholly owned sul)sKliary. 17

'riing Amateur Rowlng Club |Di>talled Stat¢mènt of Flnan¢lal Actlvltlets Ilor Iho yèar ondèd 31 Aiigust P024 2024 2023 Incoinlng r&tsour¢es i)natlons l)i)nalions anil grants 95.968 45,950 95,968 45,950 In¢om¢ from ¢harltabli) &¢tlvlllos %iJbs¢ription<', IR..3¢k and èqulpmont hlr6 l.varn lo row 1.'41!g811a Income Ci)aching Income Other income 75,506 11,054 5,426 31,911 13.657 14.476 152.Q30 68.321 9,894 2.84S 33.943 6,500 16,166 137,669 other tradlng actl¥ltl8¥., riindraising ovenls iaterSng i)ntribullon lo uvgrhoails from Tyne 185? Limilg11 7.019 7,486 25.880 40,185 6.507 8.934 22.731 38,172 Investment Incomo DI!PO8It Acoount Iiiteres'l 994 239 Yi)tal Intiomo 289,177 222.030

Tyno Amateur Rowlng Club Dotalled Statement of F'lnonclal Actlvltles Iccinllnuedl Ilor th• y•ar endèd 31 JILigust 2024 2024 2023 Ei(pèndlture on charlti%bl8 actlvltles Iiisuran 'Alages Ilepairs and renewals iijndries Ar¢ounl8nBy and prDfesi4 lonal fees c.oaching exi)enses ul.ililies, l$l&¢oms & raloy ljijilding m8inl&iianc8 & SocurSly l)l)at Maintenanc -Éiunch Cost "l(>wing & trailer costs IWolor & l-ravel Ci)st ol Fundraising Junior costs Office Costs 13%2nk Gharges %ubscriplion¥> Compular fyxponsg Deprecidtion R@gatta Costs 41nk loan interest 15,748 87.733 21,963 229 6,724 5,963 25,262 19,316 17,?.27 2,985 2,293 .3,356 6.861 1,582 1,410 14,011 42,511 8,436 3,963 4,878 2,503 17,852 15,713 16,481 2,209 838 1,776 4,847 1,264 2.18 1,787 154 52,055 10,263 4.571 2.410 84 54,636 12,039 4,524 'ri)tal exp&n(Ilturo 277.486 206,330 Nijt movoment In fund,.J 11,&91 15,700