Charlty Number.. 1161250
Tyne Amateur Rowing Club
Report of the Trustees and Financial Statements
Forthe year ended 31 August 2025

Tyne Amateur Rowing Club
Contents
Page
Trustees, report
Independent examiners, report
statement of finanGial activities
Balance sheet
Notes lo the financial slalements
9-17

Tyne Amateur Rowing Club
Trustees, report
For the year ended 31 August 2025
The Iruslees present their report of the charity for the year ended 31 August 2025. The trLJStees have adopted
the provisions of the Statement of Recommendèd Practice {SORP> "Accounting and Reporting by Charities.
IFRS 1021 in pieparing the annual report and financial stalemenls.
The financial statements have been prepared in accordance with the accounting policies sel out in notes lo the
accounts and comply with the charity's governing document. the Charities Acl 2011 and 'Accounling and
Reporting by Charities.. Statement of Recommended Practice. applicable to oharilies preparing their aGcounts in
accordance with the Financial Reporting Standard.
Objectives and activitiès
The objects of the CIO are the promotion of Community participation in healthy recreation. in particular by the
provision of facilities, encouragement and instruction in the sport of Towing. for the benefits of the inhabitants of
Newcastle upon Tyne and surrounding areas.
We aim lo further the sport of rowing by providing facilities for exercise, competition and recreation on the water
and on land, safely.
Main activities include..
Rowing in a variety of boats on the Tyne and at competitions elsewhere
Learning to row and handle boats safely
Training coaches and coxes
Coaching al all levels of the sport
Launch handling and safety
Boat trailer driving and safely
Maintenance and repair of boats and other eqLJipment
Pilales and related exercise classes
Weight training, Strength and conditioning
Cross training running, circuits. cycling.
Social and fund-raising activities
Volunteering in a wide range of activities essential to successful management and operation of the club,
including governance. fund-raising. catering, competition and event organisalion, grounds, boat, and
building maintenance, trailer and launch driving,. safety, welfare arid assisting crews and coaches.
Venue for training events and local community activities {e.g. local sports award ceremonies soaal
meetings.)
Venue acts as a warm space for local residents during colder months
Venue is an emergency assistance centre as part of Newcastle network of emergency centres.
Trustees have had regard lo the guidance issued by the Charity Commission on public benefit IPB1. PB2 and
PB31.
Volunteers are essential in helping with managing and supporting the club. Without volunleeTS the club could
not exist. Volunteers contribute lo the following..
Governance of the club
Maintaining premises, equipment and propety, day-to-day
Coaching the sport of rowing and related training activity al all levels of participation
Supporting events, competitions and competitors
Planning and organising social and sporting events
Safely on and off the water
Welfare
Catering
Fund-raising

Tyne Amateur Rowlng Club
Trustees. report
Forthe year ended 31 August 2025
Achievement and performance
Participant and volunteer numbers al all levels and in all activities have conts'nued to grow. Above all
membership levels are rising with a noticeable increase in women members and juniors. This secures
the club as a viable organisalion providing a good quality experience for sports, aclivilies, and events.
A successful head racing and regalla season enabling competition at all levels for those wishing lo
race, to lake part al all ability levels and raising a healthy income for the club from the efforts of our
volunteers running home events.
Land-based activities allowing the club lo offer a full range of exercise, and training options, and some
introductory weights sessions lo encourage more members, particularly women.
Daytime activities have continued to include Pilales classes, Barre and yoga classes, body weight
training, strength and conditioning, exercise using rowing machines, static bike and spinning sessions.
The Tyne Youth Rowing ITYRI programme is ongoing and has become well established as a key
objective of the club's strategy for 2023-2028. The programme is funded by charging schools part of
their Pupil Premium money, alongside funding from Henley Royal Regalla Charitable Trust, Hargreaves
Foundation, Gosling Trust, Sl. Nicholas Trust and Newcastle PE and Sport Setvice. Five volunteers are
working closely with Love Rowng and currently deliver indoor rowing experiences lo 700 children in
four Newcastle schools including children with specific needs.
In 2024-25 three local comprehensive schools and the Action Foundation (refugee children awaiting a
school place) participated in a full programme with sessions available every week during term time139
weeks), Action Foundation Continued throughout the summer holidays.
Two schools attended shorter programmes with a mini regatta organised al the end of the sixth week.
Taster sessions were delivered to pupils from a designated special school for children with diverse
learning needs alongside Adventure in Learning, which is an alternative provider for excluded pupils
where the aim is to encourage their reinlegmlion back into mainstream education.
Volunteers work alongside two coaches lo encourage the development of life-skills, including..
communication, problem-solving, lime management and teamwork. Working together learning lo row
has enabled the pupils lo become fitter, healthier and more confident. Northumbria University is now an
integr81 part of the coaching team working with the pupils each week. The programme is promoting
rowing lo become more diverse, with the Club setting up an Access Fund lo support any child who
wishes lo lake up the sport of rowing because of participation in the project.
The club runs a very populai Community Rowing session once a week on Wednesday mornings. Unlike
other club sessions il is open lo anyone who wishes to come along lo learn from scratch, develop skills
recently acquired or maintain longer standing skills and fitness, not quite drop-in, but very close.
Flexibility is the key word. 11 is run by volunteer Coaches aided by other experienced members as
necessary, all currently volunteers. A key part of most sessions is for experienced rowers to take out
novice crews lo help improve their technique and fitness in a safe way on a large tidal river. Ages range
frorn 18 to the early 80s, so the sessions are cross generational.
The group especially welcomes those living or working in our host community Newburn and surrounding
parts of Newcastle as the club is keen to continue lo develop links with the local community whilst
offering rowing to those who would not normally consider taking part in our sport.
More specifically, success at National events helps to raise the profile of the club..
Masters, squads had multiple wins al nationals and a pennant at Veteran's Head for the Masters men's
quad. The senior squad look three crews lo Henley Royal Regatta making it through lo the quarter
finals showing that the club can ex￿1 nationally as well as locally. The junior squad have had a year of
rebuilding following some talented athletes moving on lo university. The squad has pulled together, built
new friendships and played an active part in the junior learn lo row courses sUppO￿.ng new learners.

Tyne Amateur Rowing Club
Trustees, report
For the year ended 31 August 2025
Adult and Junior Learn lo Row programmes were so successful that extra courses were provided
during the summer months resulting in many learners joining the squads to become active members of
the club. Many of the intake commented on how welcoming and supportive everyone in the club is
resulting in new members for the Development and Junior squads.
Volunteers continue to carry out a rigorous programme of boat and equipment maintenance, enabling
rowers of all abilities access lo water training, facilitating progress in all squads.
Diversity is evident and actively encouraged across all squads, especially welcoming new rowers into
the junior and adult development squads.
The club is supporting the training of young adult lowers in coaching and launch driving who are then
able to work with the increasing numbers in each squad as volunteer coaches. Tyne Arc is working in
partnership with Northumbria University and supports and shares events with Newcastle University and
Tyne United rowing club.
The club has hosted several charitable fundraising events including Macmillan coffee mornings raising
money for cancer, and events raising money for motor-neurone disease.
The club also has several groups that meet regularly including Search Newcastle la talking group for
ex-semce men and an over 50's talking group focussing on Tnental health and well-being), Newcastle
City Council neighbourhood nelwoiks, Northern Rowing council and the Jewish School for Girls. The
club hosts training Camps le.g. St Peter's School. York) and is an area that the club is trying to develop
further.
Partnership8 with other sports clubs and organisalions, include Red Seal Rescue and Sea Cadets, are
flourishing alongside School, College and University rowing clubs for local rowng competitions.
A fledgling partnership is currently being developed with the Royal Grammar School Newcastle. which
will be further expanded in 2025-26.
Water safely. first aid, launch training and coaching courses have been held during the year.
A defibrillator is maintained al the club, accessible lo the public.
Community support includes use of pfftmises by local sports clubs, particularly walking, running. and
cycling e.g., Newburn Running Club, vaiious local junior football clubs and Method Fitness.
Physio Smart offering physiolherapy treatment for the general public operates on sile.
Other waler-based activities include canoe and kayak launching from the club steps and paddleboard
events.
Financial review
Principal sources of fLJnds are..
Membership fees and boat storage fees- a modest increase has been ag￿ed in response to rising
costs and inflation.
Grant applications
Sponsorship
Donations and bequests
Fundraising through sporting and social events
Food and refreshment sales
Committee room rental
Exercise space rental
Treatment room rental
Racking fees for boats and payments from partner organisations sharing our facilities
Income from the café-bar and hospilalily generated by the wholly owned subsidiary company Tyne
1852 which has two directors, one ol whom is a Trustee of Tyne ARC. The bar has extended ils
opening hours and catering lo accommodate more lunchtime customers from the local community,
daytime rowers and those walking and cycling the Hadrian's Way National Trail and Cycleway which
passes directly in front of the clubhouse. The club reinvests all surplus revenue into its rowing and
associated health and fitness activities and the facilities and equipment required to support them.

Tyne Amateur Rowing Club
Trustees, report (Continued)
Forthe year ended 31 August 2025
Principal risks the charity faces
A decline in interest in the sport of rowing and associated aclivilies, leading lo a fall in club membership
and thus reduced subscription income
Insufficient boats, coaching and equipment for those who wsh lo participate in the sport of rowing,
leading to a fall in club membership
Cancellation of events through adverse weather, low lake-up, lack of volunteers and support
Withdrawal of key sponsors, partners, and donors
Cancellation of some 01 all club activity becausè of unforeseen events. {e.g. pandemic, policy decisions
by government. or the national sporting body (British Rowing), resulting in loss of members and
income. Activities may also be halted by adverse weather conditions, staff and volunteer absence,
power cuts, healing and water breakdowns elc.I
Impact of inflation on operating costs, individual member and income generating activities
Reserves policy
The reserve musl ensure that the CIO is able lo meet day to day operational Costs for six months should all
income cease. This sum is currently £30,000 and trustees and Sndependenl Examiner's review this annually.
Reference and Admlnlstrative Details
Registered Charity Number
Registered Office
1161250
Water Row, Newburn, Newcastle upon Tyne. NE15 8NL
Trustees
The trustees who served the charity during the period were as follows.,
Roshni Polé
John Goddard
lan Stralford
Alex Shaw
Beth Dyer
Tom Campbell
Martin Hulse (Chair of Rowing Committee)
Simon Dobson
David Smark
Lyn Goldsmith
Chris Barllell
Harry Clark
IAppointed Chair 181h June 20251
(Resigned as Chair 18 June 20251
(Resigned 23 July 20251
Our advisors
Examiners.
S&W Audit
17 Queens Lane, Newcastle upon Tyne, NE1 1 RN
structure. Governance and Management
Governing document
The Charitable Incorporated Organisalion ICIOI was incorporated on 13 April 2015 and is registered with the
Charity Commission under number 1161250.
Organisational structure
Trustees are elected al the AGM. All tnjstees musl be full members of the club.
All Iruslees are provided with essential guidance documents including constitution, code for meeting, charity
ommission publications particularly"The essential Trustee. and Public Benefit guidance. {PBfj,2&3).

Tyne Amateur Rowing Club
Trustees, report (Continued)
For the year ended 31 August 2025
Trustees review annually the list of delegations, alongside terms and conditions which give a Rowing Committee
responsibility for the day-lo-day organisalion of the sport, including the welfare of members, all training
schedules and maintenance and care of equipment.
On 14 March 2018 Tyne ARC established the wholly owned subsidiary company Tyne 1852 Limited for the
purposes of fund raising. A servicing undertaking is established between the bodies with all profits of Tyne
1852 Limited directed lo ils parent company.
To assist in fulfilling a key role managing the venue, the full lime Club Manager is supported by a management
group consisting of the Chair of Trustees, a Trustee, Directors of Tyne 1852, the Chair of the Rowng
committee, the Treasurer, and secretary. The groLJP meets fortnightly.
Related parties
The CIO works with or has hosted the following groups and organisations..
The club is an affiliate of British Rowing, the sport's national body and with the Northem Rowing
Council. the regional liaison body between local clubs and the national b￿y.
Sport England
British Universities and Colleges Sport IBUCSI hosting their annual national long- distance fours and
eights head.
Partnerships with local clubs and organisations (Sea Cadets, amateur, school and university rowing
clubs, Red Seal Rescuel for local water safely, local rowing competitions and by visiting clubs and
individuals in the region, who wish lo train on the River Tyne for longer distance events, or when water
conditions al the smaller club5 are unsuitable for rowing.
Support including use of premises for local sports clubs and charity events particularly walking, cycling
& running. e.g., Newburn running club, Elswick Harriers, Blaydon Youth FC. Walbotlle junior FC,
Method Fitness . Jewish community group, and Charity cycle rides
Action FoLJndalion refugee charity - junior rowing camp. Sl. Peter's School. York - junior rowing camp
Use of facilities by sports physio and massage therapists, Pilales instruction classes and other health
and fitness opportunities, which are open lo non-members
Other waler-based activities le.g., Canoe launching and training, paddleboard events)
University of Northumbria who use the club's facilities and the CIO provides coaching
Developing use of venue by local businesses and organisalions for training sessions
A community novice rower is planning to row the Allanlic lo raise funds for charity.
During the year, Tyne 1852 Limited made a contribution of £37.52412024 £25,680) lo Tyne Amateur Rowing
Club. This contribution was for the shared use of the building and related overhead costs. Furthermore, a gift aid
payment was received during the from Tyne 1852 Limited of £28,997. (2024 - £19.9101.
Approved by order of the board of trustees on
21 Jan.
2026 and signed on its behalf by..
R Polé
Chair

Tyne Amateur Rowing Club
Independent Examlner's report to the trustees of Tyne Amateur Rowlng Club
For the year ended 31 August 2025
I report to the charity trustees on my examination of the accounts of the ch8rilable company for the year ended
31 August 2025 which are set out on pages 7 10 17.
Responsibilitie$ and basis of report
As the charity Iruslees of the charitable company land also ils directors for the purposes of company lawl you are
responsible for the prepatation of the accounts in accordance with the requirements of the Companies Act 2006
{'Ihe 2006 Act'}.
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your
charitable company's accounts as carried out under section 145 of the Charities Act 2011 I'lhe 2011 Acl'l. In
carrying out my examination I have followed the Directions given by the Charity Commission under seclK)n
14515llbl of the 2011 Act.
Independent examinerfs statement
Since the company's gross income exceeded £250.000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member
of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection wlh the
examin8tion giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the charitable company as required by section 386 of the
2006 Act., or
the accounts do not accord with those records., or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any
requirement that the accounts give a 'lrue and fair view, which is not a matter considered as part of an
independent examination,, or
the accounts have not been prepared in accordance wlh the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities applicable lo charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 1021.
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts lo be reached.
lo a)2L
Craig Henderson
S&W Audit
Dale
17 Queens Lane
Newcastle upon Tyne
NE1 1RN

Tyne Amateur Rowing Club
Statement of Financial Activities
For the year ended 31 August 2025
Unrestricted Designated Restricted
funds
funds
funds
Total
2025
Total
2024
Notes
Income from:
Donations and grants
Charitable activities
Other trading income
Investment income
21,939
177,864
55,414
3.4(
25,842
9,759
33,953
57.540
177.864
60.251
3,406
95,968
152,030
40,185
994
4,837
Total income
258,623
30.679
43,712
333,014
289,177
Expenditure on:
Charitable a¢livilies
258,891
30,380
12,790
302,061
277,486
Total expenditure
258.891
30,380
12,790
302,081
277,486
Net movement before transfers
12681
299
30,922
30,953
11,691
Transfers between funds
14
7,510
15,686 1
11,8241
Net movement In funds
7,242
15,3871
29,098
30,953
11.691
Reconciliation of fund9
Total funds brought forward
196,970
831,810
22,673 1,051,453
1,039,762
Total funds carried forward
204,212
826,423
51.771 1.082,406
1,051,453
All income and expenditure has arisen from continuing activities.

Tyne Amateur Rowing Club
Balance Sheet
As at 31 August 2025
2025
2024
Notes
Fixed assets
Tangible assets
Investments
1,015,485
100
1,027.368
100
10
1,015.585
1,027.468
Current assets
Debtors
Stock
Cash al bank and in hand
11
22,034
153
134,309
3,680
373
161,945
156,496
165,998
Liabilities
Creditors.. amounts falling due
within one year
12
142,5831
178,5881
Net eurrent assets
113,913
87.410
Total assets less current Ilabilities
1,129,498
1.114.878
Creditors". falling due after
more than one year
13
{47,0921
{ 63,4251
Total net assets
1,082,406
1.051,453
Funds
Unreslricled funds
Designated funds
Re51ricled funds
14
14
14
204,212
826,423
51,771
196,970
831,810
22,673
1,082,406
1,051,453
The financial slalemenls were approved by the trustees on
behalf by..
21 Jan.
2026 and signed on their
R Polé
Chair
The notes form part of thes8 financial statements

Tyne Amateur Rowing Club
Notes to the financial statements
for the year ended 31 August 2025
1. Accounting Policies
Accounting convention
The financial statements have been prepared in accordance with Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Fin8ncial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued in
October 2020, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland
{FRS 1021, the Charities Act 2011, and UK Generally Accepted Accounting Practi￿.
The financial statements have been prepared lo give a 'lrue and fair, view and have departed from the
Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair
view.. This departure has involved following the Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable lo chaiilies preparing their accounts in accordance wlh the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} issued on 16 July 2014 rather
than the Accounting and Reporting by Charities.. Statement of Recommended Practice effective from 1
April 2005 which has since been withdrawn.
The charity conslitules a public benefit entity as defined by FRS 102. The financial statements are
prepared on a going concern basis under the histr)rical cost convention, modified to include certain items
al fair value. The financial slalements are presented in sterling which is the functional currency of the
charity and rounded lo the neaiesl £.
The significant accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all years presented unless othe￿iSe slated.
Golng concern
The financial slalements have been prepared on a going concern basis. The Iruslees have considered
the level of funds held and the expected level of income and expenditure for 12 months from aulhorising
the￿ financial statements. Annual budgets and forecasts have been prepared and the budgeted income
and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going
COn￿rn.
Fund accounting
Unreslricled funds are available for use al the discretion of the Iruslees in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
Designated funds CoMpr￿se unrestricted funds that have been set aside by the trustees for particular
puiposes. The aim and use of each designated fund is set out in the notes to the financial slatemenls.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purposes.
Basis of consolidation
The charitable company and ils subsidiary, Tyne 1852 Limited, comprise a small group. The charitable
company has therefore taken advantage of the exemption provided by section 398 of the Companies Act
2006 not to prepare group accounts.

Tyne Amateur Rowlng Club
Notes to the financial statements
for the year ended 31 August 2025
Incomlng resource8
All incoming resour￿$ are included in the Statement of Financial Activities ISOFAI when the charity has
enlitlemenl lo the funds. any performance conditions have been mel, the amount can be measured
reliably and it is probable that the income will be received.
Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Expenditure is recognised where there is a legal or
conslruclive obligation lo make payments to third parties. il is probable that the selllemenl will be required
and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged against the activity for which the expenditure was incurred.
Tangible fixed assets
Tangible fixed assets are staled al cost including any incidental expenses of acquisition.
Depreciation of tangible fixed assets is provided by equal annual instalments so as to write off the cost of
the assets over their eslimaled useful economic lives as follows..
Land and building5 exc. steps
steps
Boats
Plant and machinery
Motor vehicles
Gym equipment
2¥0 straight line
5°h straight line
10 /0 slraighl line
1 OOA slraighl line
25.10 slraighl line
20 10 slraighl line
Debtors
Trade and other debtors are recognised at the selllement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid nel of any trade discounts due.
Cash at bank and In hand
Cash al bank and cash in hand includes cash and short term highly liquid investments with readily
available access from the dale of opening of the deposit or similar account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past
event that will probably result in the transfer of funds lo a third party and the amount due to settle the
obligation can be measured or estitnated reliably. Creditors and provisions are normally recognised al
their selllemenl after allowing for any trade discounts dLJe.
Financlal Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
inslrumenls. Basic financial instruments are initially recognised al transaction valLJe and subsequently
measured al their selllemenl value with the exception of bank loans which are subsequently rne8sured al
amortised cost using the effective interest method.
Taxation
The charity is subject to lax on its trading activities in accordance with UK tax legislation.
10

TyneAmateur Rowing Club
Notes to the financial Statements
For the year ended 31 August 2025
2. Prior year Statement of Flnanclal Activlties
Unrestrlcted Deslgnated Restricted
funds
funds
funds
Total
2024
Total
2023
Notes
Income from..
Donations and grants
Charitable activities
Other trading income
Investment income
26,015
145,305
31,284
994
45,101
24,852
6,725
95,968
152.030
40,185
994
45,950
137,669
38,172
239
8,901
Total income
203,598
54,002
31,577
289,177
222,030
Expenditure on:
Charitable activities
235,580
29,514
12,392
277,486
206,330
Total expendlture
235,580
29,514
12,392
277,486
206,330
Net movement before transfers
(31,982 }
24,488
19,185
11,691
15,700
Transfers between funds
14
50,675
150,6751
Net movement in funds
18,693
126,1871
19,185
11,691
15,700
Reconciliation of funds
Total funds brought forward
178,277
857,997
3,488 1,039,762
1,024,￿2
Total funds carried forward
196,970
831,810
22,673 1,051,453
1,039,762
All income and expenditure ha5 arisen from continuing activities.
11

Tyne Amateur Rowing Club
Notes to the flnanclal statement$ (Contlnued)
for the year ended 31 August 2025
Donations and grants
2025
2024
Donations
Grants
24,058
33,482
71,116
24.852
57.540
95,968
Grants were received from..
Henley Charitable Trust
Sl. Nicholas Educational Trust
British Rowng Charitable Foundation
Peter Harrison Foundation
British Rowing
15,704
9,900
6,000
7,852
3,000
11,000
3,000
1,878
33,482
24,852
Income from charitable activities
2025
2024
Membership subscriptions
Rack and equipment hire
Coaching
Learn to row
Regalla income
Other income
Youth Rowing Project
85,203
12,118
27,110
5,213
36,524
19,541
26,103
75,506
11,054
6,932
5,426
31,911
14,476
6,725
211,817
152,030
Other trading income
2025
2024
FurKlraising
Premises & Kitchen Income
Other income
12,865
9,862
37,524
7.019
7,486
25.680
60,251
40,185
12

Tyne Amateur Rowing Club
Notes to the financial statements (Continued)
for the year ended 31 August 2025
Expenditure on charitable activities
Dlrect
costs
Support
costs
Total
2025
Total
2024
Charitable activities
299,561
2,500
302,061
277,486
Support costs
2025
2024
Governance costs
Independent examiners fee
2,500
2,500
2,500
2,500
Net movementforthe year
This is stated after charging..
2025
2024
Depreciation
Independent examiners fee
59,701
2,500
54,636
2,500
Analysls of staff costs and trustee remuneratlon and expensès
Staff costs were as follows-.
2025
2024
Wages and salaries
91,665
87.733
The average monthly number of employees during the year was..
2025
Number
2024
Number
Charitable activities
There are no employees who earn More than £60,00012024- £60,0001
The charity Iruslees were not paid nor did they receive any other benefits from employment in the year
12024 - £nill. No trustees were reimbursed expènses during the year £nil. 12024 - £2801. No charity Iruslee
received payment for professional or other services supplied lo the Charity {2024- £nill.
13

Tyne Amateur Rowlng Club
Notes to the financlal statements (Continued)
for the year ended 31 August 2025
Tangible fixed assets
Freehold
Boats &
Property Equipment
Total
Cost
Al 1 September 2024
Additions
Disposals
1,059,951
5,000
485,705 1,545,656
42,818
47,818
110,8191 110,8191
At 31 August 2025
1,064,951
517,704 1,582,655
Depreciation
At 1 September 2024
Charge for the year
Disposals
191,588
22,572
326,700
518,288
37.129
59.701
{ 10,819 1110.8191
At 31 August2025
214,160
353,010
567.170
Net Book Value
Al 31 August 2025
850.791
164,694 1.015,485
Al 31 August 2024
868,363
159,005 1,027,368
10.
Investments
2025
2024
Shares in subsidiary
100
100
11. Debtors
2025
2024
Trade debtors
Prepayments and accrued income
Amounts due from subsidiary undertaking
3.999
3,056
14,979
3,680
22,034
3,680
14

Tyne Amateur Rowing Club
Notes to the financial statements (Continued)
for the year ended 31 August 2025
12. Creditors: amounts due within one year
2025
2024
Trade creditors
Taxation and social security costs
Accruals and deferred income
Other loan
Other creditors
Amounts owed to subsidiary undertaking
7,118
3,000
12.447
16,852
3,166
13,813
2.703
16.730
15,374
2,916
27.052
42,583
78,588
13.
Creditors- amounts due more than one year
2025
2024
Bank Loan
Other loan
10,833
36,259
15,000
48,425
Analysis of other loans
Due within one year
Due more than one year
16.852
47,092
15.374
63,425
63.944
78.799
15

TyneAmateur Rowlng Club
Notes to the financial statements (Continuedj
for the year ended 31 August 2025
14. Analysis of funds
Year ended 31 Au
ust 2025
At1
September
2024
At31
August
2025
Income Expendlture Transfers
Unrestricted funds
General fund
196,970
258,623
1258,8911
7,510
204,212
Designated funds
Capita5 fund
Boat Fund
Junior Fund
816,398
11.950
3,462
{ 22,5721
8,854
15,184 1 114,5401
12,624 1
802,680
17,607
6,136
25,381
5,298
Restricted funds
Youth Rowing Project
TYR A¢￿$S Fund
21,664
1,009
35,862
7,850
112,737 }
153}
11,8241
42,965
8,806
1,051.453
333,014
1302,061)
1,082,406
Y8ar end6d 37 Au
ust 2024
At1
September
2023
At31
August
2024
Income
Expenditure Transfers
Unrestricted funds
General fund
178,277
203,598
{ 235,580 }
50.675
196,970
Designated funds
Capital fund
Boat Fund
Junior Fund
832,115
23.114
2,768
122,072 }
6.355
816,398
11,950
3,462
47,231
6,771
11,849 1
14,2281
Restricted funds
Youth Rowing Project
riR Access Fund
3,488
30,568
1,009
112,3921
21,664
1,009
1,039.762
289,177
{ 277,486 }
1,051,453
Designated funds
16

TyneAmateur Rowing Club
Notes to the financial statements (Continued)
for the year ended 31 August 2025
Designated funds
Capltal fund- the fund equals the nel book value of the tangible fixed assets less any loans.
Boat Fund - funds set aside for the purchases of boats and equipment over the next two years.
Junior Fund - funds sel aside for the purchase of Junior equipment over the next years.
Restricted funds
Youth Rowing Project - lo fund the Tyne Youth Rowing Project 2024-25.
Tyne Youth Rowing Access Fund ~ to fund those parlicipanls of Tyne Youth Rowing Programmes who
wish to continue their association with Tyne Amateur Rowing Club bul do not have personal access to
funds lo do so.
15. Analysis of net assets between funds
Year 8nded 31 Au
ust 2025
Unrestrlcted & Deslgnated
Funds
Restricted
Fund8
Total
Funds
Fixed assets
Investments
Current assets
Creditors.. amounts due within one year
Creditors.. amounts due more than one year
1,015,485
100
104,725
142,583 1
147,092 1
1,015,485
100
156,496
142,5831
147,0921
51,771
1.030.635
15.948
1,051,453
Ye
rended 31 Au
USI 2024
Unrestricted & Designated
Funds
Restricted
Funds
Total
Funds
Fixed assets
Investments
Current assets
Creditors.. amounts due within one year
Creditors.. amounts due more than one year
1,027,368
100
150,050
(78,588 )
163.425 1
1,027,368
100
165.998
178,588)
163,425)
15,948
1,035.505
15,948
1,051.453
16. Related party transactlons
Included within debtors is an amount of £14,979 12023 Other creditors- £27,052) due from Tyne 1852
Limited, the wholly owned subsidiary.
17