Weybridge Ladies Amateur Rowing Club (WLARC)
Thames Tow Path, Walton Lane, Weybridge, Surrey KT13 8LU
Charitable lncorporated Organisation
Registered Charity No. 1171591
For the period 1st August 2024 - 31st July 2025
Weybridge Ladies Amateur Rowing Club (WLARC) became a CIO in February 2017, formally adopting the CIO Constitution. The Club is entirely run by volunteer members.
WLARC Objects
Promoting community participation in a healthy recreational sport by enabling women and girls to participate in rowing, sculling and coxing.
How These Objects Were Achieved during this reporting period:
The Trustees can confirm that the CIO has fulfilled its objectives during the reporting period in the following ways:
-
Providing facilities, equipment and a supportive environment for women of all ages and ability levels, enabling them to enjoy the physical and mental benefits, as well as the social and community aspects, of a healthy sport.
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Providing facilities and equipment for a local girls’ school. This allows pupils to learn and develop the skills of sculling and rowing in a safe, supportive environment, as well as benefitting physically from participating in sport.
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Continuing coaching for beginners from the Learn to Row courses.
-
Providing additional coaching in rowing, sculling, coxing and steering to all members to enable them to further develop their skills, confidence and enjoyment of the sport.
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Providing group rowing sessions for members of all competency levels.
-
Providing indoor training sessions to allow members to come together during times when it is not possible to be on the water during the winter or periods of bad weather.
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Providing “open access” to allow members who have reached the required competency level to row outside of group sessions.
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Continuing to support and participate in local events, maintaining good relations with a wide variety of community sports clubs.
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Maintaining equipment and facilities so that members at all experience levels have suitable provision
-
Purchasing new equipment to ensure the on-going availability for all members.
Club Facilities
Weybridge Ladies Amateur Rowing Club was founded in 1926 by Amy Gentry OBE, who bequeathed the boathouse and land for women’s rowing. The club
facilities continue to be well maintained, providing a safe, welcoming and inclusive environment for club members.
Club Management
As detailed in the Constitution, the day-to-day running of the club is delegated by the Trustees to a Committee, made up of club members. The Committee is elected at the Annual General Meeting, usually held in September or October of each year. The Trustees are appointed or reappointed by the members at the AGM. All Trustees and Committee members give their time voluntarily and receive no remuneration or other benefits.
The Committee operates in accordance with the Weybridge Ladies Constitution, and the policies and guidance of both the sport’s governing body, British Rowing and the Charity Commission. They hold monthly meetings, and at least one Trustee attends these meetings, where possible. All trustees receive and review meeting minutes and financial reports.
The Trustees hold meetings as needed and are always available to assist the Committee with any pressing matters by the most appropriate means of communication.
The Committee budget for the replacement of equipment so that all members at all levels of experience are adequately catered for.
Declaration:
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The Trustees are satisfied that the club is being managed in accordance with its Objects and with due regard to the Charity Commission's public benefit requirement. Above all, the Club encourages participation in the sport of rowing, sculling and coxing in a safe, supportive environment, improving physical, mental and social wellbeing.
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The Trustees are satisfied that the club management committee continues to manage finances in a responsible manner, spending in line with its Objects on insurances, new boats, equipment, repairs and required works to clubhouse facilities. Money is ring-fenced for the general running and upkeep of the premises throughout the year and for the ongoing repair or replacement of equipment. Reserves are maintained, representing approximately one year’s operating expenses and to cover unexpected costs.
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The Trustees are satisfied that the accounts are independently examined appropriately.
Signed : Electronically signed by Trustees 4[th] October, 2025
Gilly Dean Caroline Freeman Diane Graham Elaine Green Jane Mitchell
WEYBRIDGE LADIES AMATEUR ROWING CLUB
| INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31stJuly 2025 £ £ INCOME Subs/Joining Fees 15886 Intro Course 4302 Donations/ Grants 190 Grant income released (see note 5) 1204 Donated Fixed Asset Income released (5) 140 Funds raised 1150 Miscellaneous 16884 Total income 39756 EXPENDITURE Rent, Rates, Water (see note 3) 326 Insurance 5531 Electricity/ gas 852 Env Agency/ Licences 1056 Equip/ Repairs/ Kit 2974 Entry Fees for Races 117 Affiliations 659 Coaching Services 1382 Building/ Grounds Maintenance 1731 Misc 2933 Depreciation of fixed assets (1,4) Rowing Boats 10689 Launch, Oars, sculls and ergonometers 1295 Equipment 2151 Building refurbishment 2720 34416 Surplus/ (Deficit) for the year 5340 |
31stJuly 2024 £ £ 13750 240 - 1416 164 346 22377 38293 346 7598 856 923 1181 24 570 475 1700 2317 9436 1083 225 3400 30134 8159 |
|---|---|
Page 1 of 9
WEYBRIDGE LADIES AMATEUR ROWING CLUB
| REGATTA ACCOUNT FOR THE YEAR ENDED | 31st July 2025 | 31st July 2024 | ||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| INCOME | ||||
| Entry Fees | - | - | ||
| Catering/Programmes | - | - | ||
| Sponsorship/ donations | - | - | ||
| Misc | - | - | ||
| Total income | - | - | ||
| EXPENDITURE | ||||
| Catering expenses | - | - | ||
| Medals | - | - | ||
| Equipment expenses | - | - | ||
| Suppliers | - | - | ||
| Stationery/Postage | - | - | ||
| ARA/ BR | - | - | ||
| Safety expenses | - | - | ||
| Misc | - | - | ||
| Surplus/ (Deficit) to income statement | - | - | ||
| BANK, ASSETS, LIABILITIES | ||||
| Regatta bank closing balance | 1000 | 4000 | ||
| Petty Cash | - | - | ||
| Current Liabilities | - | - | ||
| Debtors | - | - | ||
| Creditors | - | - |
Page 2 of 9
WEYBRIDGE LADIES AMATEUR ROWING CLUB
| CASHFLOW STATEMENT FOR THE YEAR ENDED | 31st JULY | 31st JULY |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Surplus for the year | 5340 | 8159 |
| Less spending on fixed assets | (29731) | (12780) |
| Fixed Asset Grants received | - | 1400 |
| Adjustment for non-cash items | ||
| Depreciation | 16855 | 14144 |
| Loss/(gain) on disposal of fixed assets | ~~-~~ | ~~-~~ |
| Grants released in year (note 5) | (1344) | (1580) |
| Change in working capital | ||
| Decrease/(increase) in stock | ~~-~~ | ~~-~~ |
| Decrease/(increase) in debtors/prepayments | (1451) | ~~-~~ |
| (Decrease)/increase in other creditors | (498) | (1525) |
| Net cash inflow/ (outflow) | (10829) | 7818 |
| Cash and bank balances at start year | 46851 | 39033 |
| Cash and bank balances at end year | 36022 | 46851 |
| Movement in cash and bank balances | (10829) | 7818 |
Page 3 of 9
WEYBRIDGE LADIES AMATEUR ROWING CLUB
| BALANCE SHEET FOR THE YEAR ENDED | 31st JULY | 31st JULY | 31st JULY | |
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | £ | £ | |
| FIXED ASSETS (NBV) (note 4) | ||||
| Boats | 60662 | 53466 | ||
| Oars & Sculls | 7253 | 6137 | ||
| Equipment | 8219 | 935 | ||
| Land and buildings (note 3) | ~~-~~ | ~~-~~ | ||
| Building refurbishment | 10881 | 13601 | ||
| 87015 | 74139 | |||
| CURRENT ASSETS | ||||
| Stocks | - | - | ||
| Debtors and prepayments | 1451 | ~~-~~ | ||
| Cash at Bank – non-designated | 35022 | 42851 | ||
| Cash at Bank – represented by unspent grants | - | - | ||
| Regatta working capital (cash at bank) | 1000 | 4000 | ||
| Cash in hand - regatta | ~~-~~ | ~~-~~ | ||
| Cash in hand - general | ~~-------~~ | ~~-------~~ | ||
| 37473 | 46851 | |||
| LIABILITIES – due within one year | ||||
| Regatta – current liabilities | ~~-~~ | ~~-~~ | ||
| Creditors and accruals | 180 | 678 | ||
| Unspent grants carried forward | ---- | ---- | ||
| 180 | 678 | |||
| NET CURRENT ASSETS | 37293 | 45740 | ||
| Less:Balance of deferred grants and donated fixed assets | (7614) | (8958) | ||
| TOTAL NET ASSETS | 116694 | 110921 |
Page 4 of 9
WEYBRIDGE LADIES AMATEUR ROWING CLUB
NOTES TO THE ACCOUNTS FOR THE YEAR to 31st JULY 2025
1. ACCOUNTING POLICIES
1.1 Depreciation of tangible assets
Provision is made for depreciation of tangible assets, at the following rates, in order to write off each asset over its estimated useful life. Part years on acquisition are depreciated as a full year.
Reducing balance depreciation Boats 15.0% per annum on net book value Launch, engines, ergonometers, oars and sculls 15.0% per annum on net book value Equipment, Building refurbishment 20.0% per annum on net book value
Equipment with a value of under £100 is charged against the year in which it is incurred.
1.2 Grants for revenue expenditure are taken to income in the year received. Grants for the purchase of fixed assets are credited to income at the same rate as the corresponding asset is depreciated.
Donations of major fixed assets are accounted for in the same way as grants.
2 WRITE-OFF OF ASSETS
There was no write-off of assets for the year ended 31[st] July 2025.
3 RENT AND RATES
Buildings and land were bequeathed to the Trustees of WLARC in December, 2006, and subject to a covenant restricting use to that of a ladies rowing club. The nominal value of land and buildings was put at approximately £80,000 in 2006 but appears in the accounts as Nil.
No rent is payable, and the CIO is currently zero-rated for purposes of local taxation.
Page 5 of 9
4. Fixed assets and depreciation
4.1 Assets reported in accounts: non-donated assets excluding Buildings
| Net book value at start of year Revaluation adjustment Additions – powered boats Additions - others Disposals (NBV) Total Depreciation charge Net book value at 31stJuly, 2025 4.2 Assets reported in accounts: donated to WLRC |
Rowing boats Launch, Ergonometers Oars & Sculls £ £ 52663 6137 - - - - 17900 2396 - - 70563 8533 |
Equipment Total £ £ 808 59608 - - - - 9435 29731 - - 10243 89339 |
|---|---|---|
| 10584 1280 59979 7253 |
2049 13913 8194 75426 |
| .2 Assets reported in accounts: donated to WLRC | ||
|---|---|---|
| Net book value at start of year Revaluation adjustment Additions – powered boats Additions - others Disposals (NBV) Total before depreciation Depreciation charge Net book value at 31stJuly, 2025 |
Rowing boats Launch, Ergonometers Oars & Sculls £ £ 803 0 - - - - - - - - 803 0 |
Equipment Total £ £ 127 930 - - - - - - - - 127 930 |
| 120 0 683 0 |
25 145 102 785 |
Page 6 of 9
4.3 Total fixed assets excl Buildings
| 4.3 Total fixed assets excl Buildings | ||
|---|---|---|
| Year to 31stJuly, 2025 Net book value at start of year Revaluation adjustment Additions – powered boats Additions - others Disposals (NBV) Total Depreciation charge Net book value at 31stJuly, 2025 4.4 Building refurbishment Net book value at start of year Additions Total Depreciation charge Net book value at 31stJuly, 2025 4.5 Total fixed assets and Building refurbishment Net book value at start of year Additions Disposals (NBV) Total Depreciation charge Net book value at 31stJuly, 2025 |
Rowing boats Launch, Ergonometers Oars & Sculls £ £ 53466 6137 - - - - 17900 2396 - - 71366 8533 10704 1280 |
Equipment Total £ £ 935 60538 - - - - 9435 29731 - - 10370 90269 2151 14135 |
| 60662 7253 8219 76134 £ 13601 - 13601 2720 10881 74139 29731 - 103870 16855 87015 |
Page 7 of 9
5 Grants etc.
5.1 Balance grants deferred at start of year
| Balance grants deferred at start year (EBC) Grants received (Rowing Foundation) Total Credited to income in year (non-Fixed Assets) Credited to income in year (Fixed Assets) Balance carried forward at end year 5.2 Unspent grants (current liabilities) Unspent grants deferred at start of year Change in unspent grants (non-Fixed Assets) Change in unspent grants (Fixed Assets) Credited to income in year (non-Fixed Assets) Unspent balance carried forward 5.3 Donated Fixed Assets Balance deferred after revaluation Received in year Disposals in year Total donated assets before crediting Credited to income in year Balance carried forward at end year Non-cash balance of deferred grants and donated fixed assets |
2025 £ 8027 - 8027 - 1204 6823 2024 0 - - - 0 2025 931 - - 931 140 791 7614 |
2024 £ 8043 1400 9443 - 1416 8027 2024 0 - - - 0 2024 945 300 (150) 1095 164 931 8958 |
|---|---|---|
Page 8 of 9
Independent Examiner's Report to the Membors of Weybridge Ladles Amatèur Rowing Club I have reviewed the financial statements for the 12 months ended 31st July 2025. The financial statements have been prepared under the historical cost convention. The Treasurer is responsible for preparing the financial statements in accordance with Generally Accepted Accounting Pracaice. My respon$ibilty is to examine those stalements. In my opinion the financial $tatements give a true and fair view of the state of the club's affairs on the 31st of July 2025 and of itg income and expenditure for the yearthen ended sul'ect to the following comments. The dub meticulously maintains records of transactions on its general activities and bank account. Items of income and expendrture were sampled at random. The following observation is made. Electronic bankingl fund transfer means that the is a high visibility of transactions. Paperwork is available for most smaller cash items paid. It is inevitable that some small items of expenditure will not be supported by doFumentation as reiptS may not be issued or may be lost by the person incurring the expense. Signed Exqmlner Dr. Androw Ruddle ACIB. AMIPaA 24 Anne Way Wpst Molesey Surr•y Kr8 2PT Page9of9
WEYBRIDGE LADIES AMATEUR ROWING CLUB
| INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31stJuly 2025 £ £ INCOME Subs/Joining Fees 15886 Intro Course 4302 Donations/ Grants 190 Grant income released (see note 5) 1204 Donated Fixed Asset Income released (5) 140 Funds raised 1150 Miscellaneous 16884 Total income 39756 EXPENDITURE Rent, Rates, Water (see note 3) 326 Insurance 5531 Electricity/ gas 852 Env Agency/ Licences 1056 Equip/ Repairs/ Kit 2974 Entry Fees for Races 117 Affiliations 659 Coaching Services 1382 Building/ Grounds Maintenance 1731 Misc 2933 Depreciation of fixed assets (1,4) Rowing Boats 10689 Launch, Oars, sculls and ergonometers 1295 Equipment 2151 Building refurbishment 2720 34416 Surplus/ (Deficit) for the year 5340 |
31stJuly 2024 £ £ 13750 240 - 1416 164 346 22377 38293 346 7598 856 923 1181 24 570 475 1700 2317 9436 1083 225 3400 30134 8159 |
|---|---|
Page 1 of 9
WEYBRIDGE LADIES AMATEUR ROWING CLUB
| REGATTA ACCOUNT FOR THE YEAR ENDED | 31st July 2025 | 31st July 2024 | ||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| INCOME | ||||
| Entry Fees | - | - | ||
| Catering/Programmes | - | - | ||
| Sponsorship/ donations | - | - | ||
| Misc | - | - | ||
| Total income | - | - | ||
| EXPENDITURE | ||||
| Catering expenses | - | - | ||
| Medals | - | - | ||
| Equipment expenses | - | - | ||
| Suppliers | - | - | ||
| Stationery/Postage | - | - | ||
| ARA/ BR | - | - | ||
| Safety expenses | - | - | ||
| Misc | - | - | ||
| Surplus/ (Deficit) to income statement | - | - | ||
| BANK, ASSETS, LIABILITIES | ||||
| Regatta bank closing balance | 1000 | 4000 | ||
| Petty Cash | - | - | ||
| Current Liabilities | - | - | ||
| Debtors | - | - | ||
| Creditors | - | - |
Page 2 of 9
WEYBRIDGE LADIES AMATEUR ROWING CLUB
| CASHFLOW STATEMENT FOR THE YEAR ENDED | 31st JULY | 31st JULY |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Surplus for the year | 5340 | 8159 |
| Less spending on fixed assets | (29731) | (12780) |
| Fixed Asset Grants received | - | 1400 |
| Adjustment for non-cash items | ||
| Depreciation | 16855 | 14144 |
| Loss/(gain) on disposal of fixed assets | ~~-~~ | ~~-~~ |
| Grants released in year (note 5) | (1344) | (1580) |
| Change in working capital | ||
| Decrease/(increase) in stock | ~~-~~ | ~~-~~ |
| Decrease/(increase) in debtors/prepayments | (1451) | ~~-~~ |
| (Decrease)/increase in other creditors | (498) | (1525) |
| Net cash inflow/ (outflow) | (10829) | 7818 |
| Cash and bank balances at start year | 46851 | 39033 |
| Cash and bank balances at end year | 36022 | 46851 |
| Movement in cash and bank balances | (10829) | 7818 |
Page 3 of 9
WEYBRIDGE LADIES AMATEUR ROWING CLUB
| BALANCE SHEET FOR THE YEAR ENDED | 31st JULY | 31st JULY | 31st JULY | |
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | £ | £ | |
| FIXED ASSETS (NBV) (note 4) | ||||
| Boats | 60662 | 53466 | ||
| Oars & Sculls | 7253 | 6137 | ||
| Equipment | 8219 | 935 | ||
| Land and buildings (note 3) | ~~-~~ | ~~-~~ | ||
| Building refurbishment | 10881 | 13601 | ||
| 87015 | 74139 | |||
| CURRENT ASSETS | ||||
| Stocks | - | - | ||
| Debtors and prepayments | 1451 | ~~-~~ | ||
| Cash at Bank – non-designated | 35022 | 42851 | ||
| Cash at Bank – represented by unspent grants | - | - | ||
| Regatta working capital (cash at bank) | 1000 | 4000 | ||
| Cash in hand - regatta | ~~-~~ | ~~-~~ | ||
| Cash in hand - general | ~~-------~~ | ~~-------~~ | ||
| 37473 | 46851 | |||
| LIABILITIES – due within one year | ||||
| Regatta – current liabilities | ~~-~~ | ~~-~~ | ||
| Creditors and accruals | 180 | 678 | ||
| Unspent grants carried forward | ---- | ---- | ||
| 180 | 678 | |||
| NET CURRENT ASSETS | 37293 | 45740 | ||
| Less:Balance of deferred grants and donated fixed assets | (7614) | (8958) | ||
| TOTAL NET ASSETS | 116694 | 110921 |
Page 4 of 9
WEYBRIDGE LADIES AMATEUR ROWING CLUB
NOTES TO THE ACCOUNTS FOR THE YEAR to 31st JULY 2025
1. ACCOUNTING POLICIES
1.1 Depreciation of tangible assets
Provision is made for depreciation of tangible assets, at the following rates, in order to write off each asset over its estimated useful life. Part years on acquisition are depreciated as a full year.
Reducing balance depreciation Boats 15.0% per annum on net book value Launch, engines, ergonometers, oars and sculls 15.0% per annum on net book value Equipment, Building refurbishment 20.0% per annum on net book value
Equipment with a value of under £100 is charged against the year in which it is incurred.
1.2 Grants for revenue expenditure are taken to income in the year received. Grants for the purchase of fixed assets are credited to income at the same rate as the corresponding asset is depreciated.
Donations of major fixed assets are accounted for in the same way as grants.
2 WRITE-OFF OF ASSETS
There was no write-off of assets for the year ended 31[st] July 2025.
3 RENT AND RATES
Buildings and land were bequeathed to the Trustees of WLARC in December, 2006, and subject to a covenant restricting use to that of a ladies rowing club. The nominal value of land and buildings was put at approximately £80,000 in 2006 but appears in the accounts as Nil.
No rent is payable, and the CIO is currently zero-rated for purposes of local taxation.
Page 5 of 9
4. Fixed assets and depreciation
4.1 Assets reported in accounts: non-donated assets excluding Buildings
| Net book value at start of year Revaluation adjustment Additions – powered boats Additions - others Disposals (NBV) Total Depreciation charge Net book value at 31stJuly, 2025 4.2 Assets reported in accounts: donated to WLRC |
Rowing boats Launch, Ergonometers Oars & Sculls £ £ 52663 6137 - - - - 17900 2396 - - 70563 8533 |
Equipment Total £ £ 808 59608 - - - - 9435 29731 - - 10243 89339 |
|---|---|---|
| 10584 1280 59979 7253 |
2049 13913 8194 75426 |
| .2 Assets reported in accounts: donated to WLRC | ||
|---|---|---|
| Net book value at start of year Revaluation adjustment Additions – powered boats Additions - others Disposals (NBV) Total before depreciation Depreciation charge Net book value at 31stJuly, 2025 |
Rowing boats Launch, Ergonometers Oars & Sculls £ £ 803 0 - - - - - - - - 803 0 |
Equipment Total £ £ 127 930 - - - - - - - - 127 930 |
| 120 0 683 0 |
25 145 102 785 |
Page 6 of 9
4.3 Total fixed assets excl Buildings
| 4.3 Total fixed assets excl Buildings | ||
|---|---|---|
| Year to 31stJuly, 2025 Net book value at start of year Revaluation adjustment Additions – powered boats Additions - others Disposals (NBV) Total Depreciation charge Net book value at 31stJuly, 2025 4.4 Building refurbishment Net book value at start of year Additions Total Depreciation charge Net book value at 31stJuly, 2025 4.5 Total fixed assets and Building refurbishment Net book value at start of year Additions Disposals (NBV) Total Depreciation charge Net book value at 31stJuly, 2025 |
Rowing boats Launch, Ergonometers Oars & Sculls £ £ 53466 6137 - - - - 17900 2396 - - 71366 8533 10704 1280 |
Equipment Total £ £ 935 60538 - - - - 9435 29731 - - 10370 90269 2151 14135 |
| 60662 7253 8219 76134 £ 13601 - 13601 2720 10881 74139 29731 - 103870 16855 87015 |
Page 7 of 9
5 Grants etc.
5.1 Balance grants deferred at start of year
| Balance grants deferred at start year (EBC) Grants received (Rowing Foundation) Total Credited to income in year (non-Fixed Assets) Credited to income in year (Fixed Assets) Balance carried forward at end year 5.2 Unspent grants (current liabilities) Unspent grants deferred at start of year Change in unspent grants (non-Fixed Assets) Change in unspent grants (Fixed Assets) Credited to income in year (non-Fixed Assets) Unspent balance carried forward 5.3 Donated Fixed Assets Balance deferred after revaluation Received in year Disposals in year Total donated assets before crediting Credited to income in year Balance carried forward at end year Non-cash balance of deferred grants and donated fixed assets |
2025 £ 8027 - 8027 - 1204 6823 2024 0 - - - 0 2025 931 - - 931 140 791 7614 |
2024 £ 8043 1400 9443 - 1416 8027 2024 0 - - - 0 2024 945 300 (150) 1095 164 931 8958 |
|---|---|---|
Page 8 of 9
Independent Examiner's Report to the Membors of Weybridge Ladles Amatèur Rowing Club I have reviewed the financial statements for the 12 months ended 31st July 2025. The financial statements have been prepared under the historical cost convention. The Treasurer is responsible for preparing the financial statements in accordance with Generally Accepted Accounting Pracaice. My respon$ibilty is to examine those stalements. In my opinion the financial $tatements give a true and fair view of the state of the club's affairs on the 31st of July 2025 and of itg income and expenditure for the yearthen ended sul'ect to the following comments. The dub meticulously maintains records of transactions on its general activities and bank account. Items of income and expendrture were sampled at random. The following observation is made. Electronic bankingl fund transfer means that the is a high visibility of transactions. Paperwork is available for most smaller cash items paid. It is inevitable that some small items of expenditure will not be supported by doFumentation as reiptS may not be issued or may be lost by the person incurring the expense. Signed Exqmlner Dr. Androw Ruddle ACIB. AMIPaA 24 Anne Way Wpst Molesey Surr•y Kr8 2PT Page9of9