Bradford Amateur Rowing Club
Charty number 1164951
A ¢ompany limf(ed by guarantee number 09662095
Annual Report and Financial Statements
for the year ended 31 August 2024
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Bradford Amateur Rowing Club
Annual Report and Financial Statements
for the year ended 31 August 2024
Contents
Page
Trustees, report
2to4
Examiners report
Statement of financial actNÉbes
Balance sheet
Notes to the accounts
8t0 11
Prepared by West York$hlre Community Accountancy Servlce CIO

Bradford Amateur Rowing Club
Trustees. report for the y•ar endod 31 August 2024
Roference and admlnlstrative detalb of the charity. its trustws and advisor4
The trustees during the financial year and up lo and including the date the report Wds approved were..
Nam•
Position
Dates
Carlton Smith
Chair
Kerth Myers
appointed 3 Oct 2023, reS￿ned 2:
Treasurer
Ronald Drake
resKJned 1 Odober 2024
so￿81ary
John Auslin-D8wes
Terence Edwards
Robert KiTh)y
Anlhea Mould
ap￿inted 22 Ocl 2024
appointed 22 Oct 2024
appointed 22 Oct 2024
appointed 22 Oct 2024
Charlty numb•r
Company number
1164951
Registered in England and Wales
Regislered in England and Wal88
09662095
R•gl•t•r•d and prln¢lpal addr•
4 Warren Avenue
Bingley
Wo$1 Yorkshire
BD16 3BZ
Bankorn
Santander
Bcolle
Mars￿5
L30 4GB
Ind?p•ndont ex4mlner
Simon Bostrom FCIE
West York$hlr• Cornmunty Ac¢ountan¢y Sorlke CIO
Stringer House
34 Lupton Slrégt
Leèd$
LS10 2QW
Structur•. oovèman¢• and manag•m•nt
The charity is a ¢ompany limrted by guaranlee and was fom)ed on 29 Jun8 2015. It 18 9ovomed ty a
memorandum and article5 of asgocth"on, amended 27 Sept 2016. The liabilty of the memberg in th8
event of the company b￿.ng wound up is lThrtod to a 8um not exceedin9 £10.
Mèthod of r•¢rultment and appolntment of truslo08
The Irust•e$ of the charty are tho ￿ dir8Ctorn for the purposes of company W and ar• appoint8d by
thè member5 at the AGM.

Bradford Amateur Rowing Club
Trustees. report (continued) for the year ended 31 August 2024
Oblgctlves and activilies
The charity's objects
The promotion of community partrcipation rn hearthy recreation by the prowsion of facilities specrficalty for
sweep oar rowng, sculling and other related sports Iyacilrties, means Lantj, buildings, equipment and txganising
sporting activrtiesl,.
providing and assisting in providing fa¢ilib"es for sports deseribed as above, recreation or other leisure timè
occupation of such persons who havo rheed for such f￿lIrtIeS by reason of their youlh, age, infimity or
disablement. povety or social and econornic ¢I￿UM$tan¢es or for the publK at large in the interests of social
welfare and wrth the object of improwng their Cond￿On$ of lrfe."
and advancing the education of chiklren and Y¢￿ng peq>le through such means as the directors think fft in
a¢eordance wrth the Charrties Act 2011.
The chaiity'5 main activftles
The ¢h8rity is a r¢)wing club and provides all the facilities, ￿￿1pMent. training and support services th*
members need to enjoy the sport of rcming.
The charity mairrtaj.ns a stretch of the river Aire to ensure that remains rowable.
Public benèfft Statement
In setb.ng our obl￿tIveS and planning our acttvities oui trustee5 have given semus ¢onsKJeration to the Charity
Commission's general guidance on publ￿ benefit and in particulw the piomsion of sports facilities for rowng.
Achievemgnts and perfomianc
Th6 club 1$ managing to attract members and retain and *ith the retained loyaty of our members and hard
work by the committee the club continues to thrive. This engagemenl has been successful and lead to a very
good renewal of members for our year.
The club has successfulty completed major wod(s on Hirst W￿r lo ensure that ffsh can make their way
upstream unimpeded, signifunlty contrib￿Ing to the regeneration of the river ￿.￿.
Flnan¢lal review
Thè net èxpendrture for the year vras £67.0%, inC￿ding net expenditure of £49.358 on unrestricted fvnds and
nel expenditure of £17.698 on reslricled fttnds after transfers.
Resorves policy
The chartys free reserves. excluding fixed assets. at the year end were £141,857.
The rowing club has existed for over 150 years. The trustees acknowknjge their duty to maintsin sufficient
reserves to make it like￿ that thèy c4n m8inlain the club for the benefft of fLrture gener*ions. The policy ol the
charity is to ￿taIn free raserve$ of approximatety hatf of the annual income of the chanty.

Bradford Amateur Rowing Club
Trustoes. report (continued) for the year ended 31 August 2024
Statemont of trustees. rgsponslbllltles
The trustees Ivtho are also the directors for the purposes of company knvl are responsible for preparing the
Trustees report and the financial statements in accordance with the applicable law and UK Aeeounb"ng Standards.
Company law requires the Iruslees to prepare financial accounts for each financial year which give a true and fair
view of the state of affairs of the charitable company and of the ineoming resources and application of resources,
ineluding the income and expendrture. of the charitable company for the year. In preparing these financial
statements, th8 trustees are required to..
select surtable accounting policies and apply them consistenty.
obseNe the methods and principl8s in the charib.es SORP;
make judgements and estimates that are reasonable and prudentr
slate whether applicable UK accounting slandards have been followed, subject to any material departures
disclosed and explained in the financial statements.,
prepare the accounts on a goin9 concem basis unless it is inappropriate to presume that the charitsble
company wll conb.nue in operation.
The trustees are responsible for keeping proper accounkn.ng records which disclose wth reasonable accuracy at
any b'mg the financial posrtion of the charrtable company and to enable them to ensure that the financial a¢￿Unts
comply with the Companies Act 2006. They are also resFKJnsible for safeguarding the assets of the charity and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularrtie$.
This report has been prepared in accordance with the St*ement of Recommended Pracbce.. Accounb"ng and
Reporbng by Chariti'es Icharihes SORP {FRS102}}, and in accordance with the special provisions of the
Companies Act 2006 relating to small companies.
Approved by the board of trustees on .....
(Trusteel
Name..

Bradford Amateur Rowing Club
Independent examinerfs report to the trustees of Bradford Amateur
Rowing Club
I report to the charity trustees on my examination of the accknunts of the charitable company for the yeaT
ended 31 August 2024, which are set OLrt on pages 6 to 11.
Rogpon*ibilitie# and basis of rnport
A$ tre charity's Iruslees of the chanta￿e cornpany land also its directors for the purposes of ￿MpanY lawl
you are responsible for the preparats)n of the accounts in accordance wth the requirements of the Companies
Act 20061'lhe 2006 Act,).
Having satisfied myself that the ac¢ounls of the chantable company are not required to be audited ur¢der Part
16 of the 2006 Act and are eligibte for independent examinats"on. I report in respect ot my examination of your
charitys accounts as camed out under secb'on 145 ot the Charibes Act Iyhe 2011 Act'l. In carrying out my
examinatson I have followed the Directions 9rven by the Charity Commission under section 145{5llbl of the
2011 Act.
Ind•pend•nt examinevs statement
I have completed my examination. l ¢onfiTrn that no material matters have come to my attention in connection
with the examination giving me cause to believe that in any material respect
1 accounting records were not kept in respect of the company as r￿Uired by seCt￿n 386 of the 2006 Act, or
2 the accounts do not accord wrth those records," or
3 the accounts do not comply wrth the accounb.ng requirements of section 396 of the 2006 Act other than
any reqU1￿ment that the accounts gNe a Irue and fair vievk wh￿h is not a matter considered as part of an
independent examination., or
4 the accounts have not been prepared in accordance wth the methods and principles of the Statement of
Recommended Prath'ce for accounb.ng and ￿porting by charities lapplicable to ¢harib"es preparing their
accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 10211.
I have no concems and have come across no other matters in ojnnection &￿th the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Signed:
Name.. Simon Bostrom FCIE
2410112025
West Yorkshire Community Accountancy Ser¥ice CIO
Stnnger House
34 Lupton Street
Leeds
LS10 2QW

Bradford Amateur Rowing Club
Statement of Financial Aetlvltl•s
(includlng summary inconie and •xpenditure account)
for the year •nded 31 Augllst 2024
2024
2024
Unrestncted RestrKted
funds
funds
2024
Total
funds
2023
Total
funds
Income from:
Grants and donations
Membership Fees
Race entry and regattag
Bank inlgresl received
Propety income
Other InGome
Total incom8
492
34,721
7.214
1.570
8.53S
2.351
54,883
95.000
95.492
34,721
7.214
1.570
8.535
2,351
149,883
11,570
34,601
10,254
837
6.295
2,055
65,612
131
95,000
Exp*ndttuM on:
British rowng le
Boat mainlenan¢e
Equipment mainl¢nance
Property mainlonan¢e
Heal, light and watar
Council tsx anl refusa
T•lophono and int•m8t
Insuran¢e$
Cleaning
Administration
Race entries and travel
Miscellaneous
Weir maintena￿e
Independent examinatitJn
Depreciation
Training costs
Totsl •xp•ndtturn
N•t Incc*m• I I￿PendItU￿)
Fund balances brought fonward
Fund balanc•8 ¢arri•d forward
1.110
3.725
2,601
14.868
6,178
1,110
3,725
2,601
14,868
6,178
893
1,485
7,186
10,368
3,349
315
563
8.856
1,742
268
7,093
390
12.311
726
28,985
770
9.454
1,350
299
7,918
21
25,104
728
29.327
S68
104,241
149,3581
770
9,454
1,350
299
7,918
521
137.302
726
29,327
588
216,939
167,0561
112.198
112,698
117,6981
84,530
118,9181
587.597
538.239
18,198
500
605.795
538,739
624,713
605.795
141
All incoming ie8ource8 and resources 6xpended derive from continuing activit￿s.

Bradford Amateur Rowing Club
Balance sheet
a5 at 31 August 2024
2024
Unrestncted Restncted
2024
2024
T¢)tal
2023
Total
Flxed assets
Tangible assets
Total flxod assots
151
396,382
396,382
396,382
396,382
414,470
414,470
Curr•nt •880ts
Debtors and prepayments
Cash al bank
Total current as8ot•
61
14.302
144,779
159.081
94,000
27.904
66,096
108.302
116,875
225, 177
22,519
189,403
211.922
Current liabiliti•s:
amounts falllng due wfthln on• year
Crgditors and accruals
Total Current Ilabllltl•8
65.596
65,596
82,820
82,820
20,597
20.597
17.224
Not ¢urrent a81•ts 1 (Ilabllitl••l
141,857
500
142,357
191,325
N•t a•s•ts
538,239
500
538,739
605,795
Funds
Unreslricled funds
Reslricled lunds
Total fund•
538.239
538.239
soo
538,739
587,S97
18.198
605,795
500
500
538.239
For th• yelr •ndlng 31 August 2024 Ihe tharttabkn r￿￿nYW￿ •nthd w •xampkn fttyn urthr •ection 477 01 tho C4ynp•nl•i
Aci 2006 r¢l8ting to 8m•l Compan￿¥.
Tho mombers hove not wuired the eh•rtsbb cornpany to obtain In audrt of rt• 4C¢ount8 for th& ￿*r in qu•stknn in ae¢4rd4nc• with
••¢tlon 476. tru8t•é8 (who 4r• •kn tM dir•dOrn forthe purpws of comp•ny IA*) Ihelr re8porrdbilttK*s for complylng
%￿th lh• Mqulr•mont• of th8 Act r•#p•ct to I¢￿unting records •nd th8 prep•Nkn of K¢wnt•.
The￿ 4ccount• h¢v8 k¥•p•r•d In accothnc• prV¥i9￿• appI*•b￿ to ¢tyxp•Thh• wJty'•¢t to th• 8m•l 4Jmpifii•i' reglme
and wRh FRS 102 l•ffediv• J•nu•ry 2019).
The financial statements were approved by the board of trustees on ...
Signed..
(Trustee)
Name..

Bradford Amateur Rowing Club
Notes to the accounts
for the year ended 31 August 2024
l Accounting policies
Basis ot a¢eounting
These accounts have been prepared under the historical cost ¢onvention wth items recognised at C051
or transaction ￿l￿t unless otheThwse stated in the relevant note(81 to these accounts. The financial
statements have been prepared in accortlance with the Statement of Recommended PraCts￿..
Accounts'ng and Reporting by Chant￿S preparing theii a¢counls in aGcordance wrth Ihe Financi
Reporting Standard applicable in the UK and Republi¢ of Ireland {FRS 1021 {effectNe 1 January 20191
and wth the Chanties Act 2011.
The charity constitutes a publK benefit entrty as defined by FRS 102.
There has been no change lo the accounb.ng policies since last year.
No changas have been made to the accounts for prewus y￿r$.
Golng ¢on¢em
The trustees are satisfied that there are no material urKetsinties ¥bout the charivs ability lo continue.
Ineoming resour
All incoming resources are inclLwJed in th8 Statement of Fina￿la1 Activibes {SOFAI when the chanty
becomes enlitied to the resources, rf it is more Ikety than not that the trustees wll receive the resourc&s
and the manetary vaue can be measur&J wth Suffic￿ reli&ilty.
Grants and donatlons
Grants and donations are onty in¢luded in the SOFA when the chanty has uncondrtional enlrtlemenl to
the r9sources.
Whère grants are related to performance and specrfic delNera)les. they are accounted for 0$ th¢ charity
eams the right to consKleration by its perfom)anee.
Expenditure and liabilities
Expenditure is r￿ogniSed on an &£￿￿1 ￿lS as a lith'hty is incurred. LiabIl￿eS are recognised where rt
is more likety than not that there is a legd or conslruclNe oblyth.on commth.ng the charty to pay out the
resouTces and the amount of the oblig*ion ¢an be measured wth reasonable certainty.
Taxatlon
As a charty the organisation benefit5 from rates relief and is generalty exempt frcln income lax and
Caprt￿ gains tax bLrt not from VAT. Irrecoverabl8 VAT 1$ in tho ¢￿t of those items to ￿1¢h it
relates.
Tangible fixed ass•ts
Tangible fixed assets are capitaltsed and [r￿luded at cost including any incthntsl expenses of
acquis((ion. Grfted assets are shthvn at the value to the charty on receipt.
Depreciation is provided on all tangib￿ fLxed asset5 at rates cakulated lo wnte off the c05t on a straight
line basis over thair gxpeded useful economic lives as folkn¥s'.
Freehold land". nil
Freehold buihJings.' over 50 year5
Boats". over 10 years
Fixtures and fittings.. over 10 years
Plant and rnachinery. over 4 years
Fund accountlng
Unrestricted funds are available for use at the dis¢retiM of the trustees in furtherance of the general
Objectives of the charty.
Rèstricted fund$ are subjected to restrictions on the￿ expendriure imposed by the donor or through the
t8nns of an 8ppe81.
Further explanation of the nature and puw ¢* È¥h fvnd i¥ included in the note$ to thè x¢twnts.

Bradford Amateur Rowing Club
Not•s to th• ae¢ounts continued
for tho year ended 31 August 2024
2 Grnnts and donatlons
2024
UnrestrKted
funds
2￿24
Restrict&J
fUl￿S
2024
Total
fvnds
2023
Tot81
funds
Yorkshire Water
Bradford Met Borough Council
Yorkshire Rowing Ctyjncil
Donation from trading SL*Jsidiary
Other donatic￿S
94,000
500
500
195
297
95,492
10.000
soo
195
297
492
299
1,271
11,570
95.CrfXI
3 Property Income
Bradford Amateur Row7ng Club. the charrtable company re￿Ve$ income for pr¢¥)erty costs from Bradford
Arnateur Rowng Club (Trading) Limrted. The property costs are assessed at 70% (Bradfofd Amateur Rowng
Clubl and 30°h {Bradford Amateur Rowing Club ITradingl Limf(edl.
4 Restricted funds
BaLar￿e bff
Incoming
OLrt9¢￿fig
Transfers
Balance clf
Weir m*nlenance fund
Bradford Met Borough Council
Yorkshire Rtrthng
18.198
112.198
500
500
95,000
500
500
112,698
18,198
500
Fund name
Weir maintenance fund
Purpose of restriction
Bradford Arnateur Rowing Club (company numbèr 09662095. chaTrty
number 1164951} raised money from members, external indimduals and
organisations specificalty to carry out substantial repairg to the weirwhich 1$
ded lo keep the river suitable for fowng.
Bradford Met Borough Council To buy hamp board insulatK)n.
Yorkshire Rowing
To fvnd a club member to attend WO￿ Beach event.

Bradford Amateur Rowing Club
Notes to the accounts continued
for the year ended 31 August 2024
5 Tangible assets
Plant and
Machinery
Ftxtures
Boats
Land and
Buildings
Total
Cost
At 1 September 2023
Addth'ons
Disposals
Al 31 August 2024
6,799
990
20.000
203,219
10.249
1,100
212,368
400,000
630,018
11.239
1.100
640,157
7.789
20.000
400,000
De
recia
At 1 September 2023
Depn reversed re. disposals
Charge for year
Al 31 August 2024
5,026
16,000
151,322
1880)
20.700
171,142
43.200
215.548
18801
29,107
243.775
1.007
6.033
5,400
48,600
18.ClX)
Net book value
At 31 August 2024
1,756
41.226
351.4
396,382
At 31 August 2023
1,773
51.897
356,800
414,470
6 Debtors and prepayments
2024
2023
Debtors
Amounts owed by 8ubsKliary company
Prepayments
94.000
8,731
5,571
108,302
10,000
6,594
5.925
22,519
7 Credltors and accruals
2024
2023
Creditors
Accruals
Sub$¢riptions receNed in advance
65,596
16,340
82.820
19.629
20,597
8 Related party transactions
Trustee expenses
No trustee receN8d any expenses duriro this year or the pwous year.
Trustee remun•rntlon and benef
No trustee received ary remuneratk)n or beI￿rt during this or the previ(yJs ￿r.
Other related paty trnnsactions
BARC has control over the wholty owned subshjiary Bradford Amateur Ripmng Club (Trading) Limited
{¢ompany numbgr 097846991.
During the year BARC Charged this company £8,535 in reS￿t of use of the chartvs propety12023.'
£6,2941. At the year end the trading subsidiary Ixved a net amount of £8.730 to the charty12023.' £6,594).
The trading subsidiary made a profrt of £195 in the ￿r ended 31 August 2024. which will be paid to the
harity within 9 months of the year er)d.12023.' nil).
BARG 18 a180 the sde member of Hirst Weir Icomparry number 174827629). During the year BARC mado its
annual contribution to Hirsl Weirtv•rdrds maintenance costs.
10

Bradford Amateur Rowing Club
statemont of Financial Actlvities In¢ludlng comparatives for all funds
Ilncluding summary Income and •xpenditur• account)
for the y•ar ended 31 August 2024
2024
2023
2024
2023
Unreslrided unrestn.cted Restn"cted Restricted
funds
fvnds
funds
funds
2024
2023
Total
lunds
fufid8
Ineomg
Gronls and don*ions
MemboT5hip Fees
Ra¢0 entry and regattas
Bank interest received
Prop8ty income
Other Inc¢)me
Total Income
492
34.721
7.214
1.570
8,535
2.351
54.883
1.STO
34.601
10,254
837
6,295
2.055
55.612
95.000
10,000
95,492
34.721
7.214
1,S70
8,535
2,351
149,883
11,570
34,601
10,254
837
6,295
2.055
65,612
95.000
10,000
Exp•ndltur•
Bnts'sh rowing levy
Boat maintenance
Equipment maintenance
Property maintenance
Heal, light and water
Council tax and refuse
To18phono and inlwn•t
Insurances
Cleaning
Administration
Race èntri8s and trav
Miscellaneous
Weir maintenance
Independent examination
Depr8ciation
Training costs
Total •xpgndlturg
N•t Income l {expendltur•)
Fund balanc•8 bro￿ht forward
Fund balancm Carr1￿ forward
1.110
3.725
2.601
14,868
6,178
222
770
9.454
1.350
893
1,485
7,186
10,368
3,349
315
563
8,856
1.742
1.110
3.725
2.601
14.868
6,178
222
770
9,454
1,350
299
7.918
521
137.302
726
29.327
568
216,939
167,0561
893
1,485
7,186
10,368
3,349
315
563
8.856
1.742
268
7,093
390
12,311
726
28,985
7.918
21
25.104
726
29,327
588
104,241
(49,3581
7,093
390
500
112,198
12,311
726
28,985
72.219
116,6071
112.698
{17,698}
12.311
{2,311)
84,530
118,9181
587,597
538,239
20,509
18,198
624713
605,795
587,597
500
538,739
11