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2022-08-31-accounts

REGISTERED COMPANY NUMBER: CE014109 (England and Wales) REGISTERED CHARITY NUMBER: 1178400

Report of the Trustees and Financial Statements for the Year Ended 31st August 2022 for Henley Rowing Club

Buffery & Co Ltd 2 West Street Henley On Thames Oxfordshire RG9 2DU

Henley Rowing Club

Contents of the Financial Statements for the Year Ended 31st August 2022

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Cash Flow Statement 6
Notes to the Cash Flow Statement 7
Notes to the Financial Statements 8 to 12
Detailed Statement of Financial Activities 13 to 14

Henley Rowing Club (Registered number: CE014109)

Report of the Trustees for the Year Ended 31st August 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st August 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims

The Charity's objectives are:

The promotion of community participation in healthy recreation in particular by the provision of community participation in healthy recreation in particular by the provision of facilities for rowing, sculling and other sports (facilities means land, buildings, equipment and organizing sporting activities).

Providing and assisting in providing facilities for sport, recreation or other leisure time occupation of such persons who have need of such facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the conditions of life.

STRATEGIC REPORT Achievement and performance

Charitable activities

Henley Rowing Club (HRC) is one of the oldest rowing clubs in the country, having been founded in 1839. It became a Charitable Incorporated Organisation on September 1,2018. HRC is a successful, community-focused club, open to all, based in Henley on Thames. The club's 450 members are aged from 13 to 90, with a wide range of ability and ambition. The junior section of the club, including both boys and girls, has been particularly successful over recent years at local, national and international levels (see www.henleyrowingclub.co.uk).

Club facilities include a wide range of boats for all levels of ability and a well-equipped gym, enabling year-round training for all members. Inclusivity is at the heart of the club's ethos and the club offers learn-to-row courses every year for junior and adult beginners, as well as facilitating rowing, sculling and land training for several local schools.

Recognising that for some people cost is a barrier to our sport, the Charity is committed to removing or reducing such barriers by generating income via means other than subscriptions and fees and by offering support through the Supporters Fund when appropriate.

HRC is an active supporter and member of British Rowing, and is run entirely by an enthusiastic team of volunteers.

Financial review

Financial position

The financial position of Henley Rowing Club continues to be strong, with the club returning to full operation in 2021-22. Membership fees, fundraising by the members, and the funds generated by the associated Trading Company, all returned to pre-pandemic levels or better.

The Trustees determined that the uncertainties generated by the Pandemic were generally resolved and, as a result of careful management during the previous two seasons, the club was in a position to continue its ongoing commitment to long term investment in the fleet. This has reduced the Club's net current assets from £137,692 to £93,742 during the year, however, the remaining assets leave the club with a firm foundation going forward. The Trustees look to the future with confidence in the ability of the club maintain its investment in the fleet, and also make improvements to the property and facilities from over the medium term.

The activities of our associated trading company, Henley Rowing Club Trading Limited returned to normal in 2021/22. The income from Henley Open Events events, learn to row courses and summer camps, visiting athletes, corporate events, and the income from car parking and camping during the Henley Royal Regatta provided a good level of income. This activity, generated sufficient profit to allow a donation of £49,500 to be made to the Club in 2021-22.

Overall, the Club has seen the unrestricted funds decrease by £15,889 during this year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Organisational structure

Club governance

The club is a volunteer led organisation managed by a committee consisting of the trustees elected by members and a Captain (non- trustee) also elected by members in accordance with the constitution and club bye-laws. Co-opted roles of Welfare, Membership and Safety also feed into the managing committee together with other ad hoc positions as required.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

CE014109 (England and Wales)

Registered Charity number

1178400

Page 1

Henley Rowing Club (Registered number: CE014109)

Report of the Trustees for the Year Ended 31st August 2022 Registered office Henley Rowing Club Wargrave Road Henley-on-Thames Oxfordshire RG9 3JD Trustees B Redman F D Goodwin H Turnell M Hall N E C Mead L Clarke R Wheeler (resigned 21.9.21) Company Secretary M Hall Independent Examiner Mark Buffery Buffery & Co Ltd 2 West Street Henley On Thames Oxfordshire RG9 2DU

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by:

........................................................................................ B Redman - Trustee

Page 2

Independent Examiner's Report to the Trustees of Henley Rowing Club (Registered number: CE014109)

Independent examiner's report to the trustees of Henley Rowing Club ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st August 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the 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 charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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 true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 to be reached.

Mark Buffery

Buffery & Co Ltd 2 West Street Henley On Thames Oxfordshire RG9 2DU

Date: .............................................

Page 3

Henley Rowing Club

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Miscellaneous
Other trading activities
Other income
Total
EXPENDITURE ON
Raising funds
Other trading activities
Charitable activities
Administration
Rowing
Miscellaneous
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Statement of Financial Activities
for the Year Ended 31st August 2022
Notes
2
4
3
5
6
31.8.22
Unrestricted
fund
£
62,364
-
173,168
-
235,532
122,830
122,830
69,053
50,518
9,020
251,421
(15,889)
1,075,746
1,059,857
31.8.21
Total
funds
£
41,076
15,357
152,943
200
209,576
50,916
50,916
-
-
124,093
175,009
34,567
1,041,179
1,075,746

The notes form part of these financial statements

Page 4

Henley Rowing Club (Registered number: CE014109)

Balance Sheet

Balance Sheet
31st August 2022
Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Debtors
12
Cash at bank
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
TOTAL FUNDS
31.8.22
Unrestricted
fund
£
966,115
94,565
29,747
124,312
(30,570)
93,742
1,059,857
1,059,857
1,059,857
1,059,857
31.8.21
Total
funds
£
938,054
57,565
116,663
174,228
(36,536)
137,692
1,075,746
1,075,746
1,075,746
1,075,746

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

.............................................

B Redman - Trustee

The notes form part of these financial statements

Page 5

Henley Rowing Club

Cash Flow Statement

for the Year Ended 31st August 2022
Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Net cash used in investing activities
Cash flows from financing activities
Loan repayments in year
Trading Company
Net cash used in financing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning of the
reporting period
Cash and cash equivalents at the end of the
reporting period
31.8.22
£
(3,161)
(3,161)
(116,507)
33,750
(82,757)
(2,250)
1,252
(998)
(86,916)
116,663
29,747
31.8.21
£
101,436
101,436
(6,255)
201
(6,054)
-
(33,506)
(33,506)
61,876
54,787
116,663

The notes form part of these financial statements

Page 6

Henley Rowing Club

Notes to the Cash Flow Statement for the Year Ended 31st August 2022

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the reporting period (as per the Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Loss on disposal of fixed assets
Increase in debtors
(Decrease)/increase in creditors
Net cash (used in)/provided by operations
31.8.22
£
(15,889)
50,518
4,178
(38,252)
(3,716)
(3,161)
31.8.21
£
34,567
52,701
8,478
(911)
6,601
101,436
  1. ANALYSIS OF CHANGES IN NET FUNDS
At 1.9.21 Cash flow At 31.8.22
£ £ £
Net cash
Cash at bank 116,663 (86,916) 29,747
116,663 (86,916) 29,747
Debt
Debts falling due within 1 year (2,250) 2,250 -
(2,250) 2,250 -
Total 114,413 (84,666) 29,747

The notes form part of these financial statements

Page 7

Henley Rowing Club

Notes to the Financial Statements for the Year Ended 31st August 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - Nil rate of depn
Rowing Equipment - Straight line over 14 years
Gym Equipment - 20% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2.

3.

DONATIONS AND LEGACIES

Donation from Trading Company
Fundraising
OTHER TRADING ACTIVITIES
Membership Fees
Rack Fees
Members Insurance
Kit Sales
Equipment Rental
Camps and Coaching for members
Venue Income
Storage
31.8.22
£
49,498
12,866
62,364
31.8.22
£
105,880
31,360
1,738
10,214
50
7,450
16,476
-
173,168
31.8.21
£
40,002
1,074
41,076
31.8.21
£
104,781
27,845
3,297
4,624
-
8,020
-
4,376
152,943

continued...

Page 8

Henley Rowing Club

Notes to the Financial Statements - continued for the Year Ended 31st August 2022

4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Miscellaneous
5.
OTHER TRADING ACTIVITIES
Licensing
Boat & Oar Maintenance
Ergo Maintenance
Miscellaneous Rowing Items
Learn to Row Coaching Costs
Hall Hire
Coaches Training and Courses
Members Coaching Costs
Trailer Maintenance
Seat Fees (HRR Crews)
Kit Purchase
Launch Maintenance
Venue Expenditure
Boat hire
Fundraising Costs
6.
CHARITABLE ACTIVITIES COSTS
Direct
Costs
£
Administration
45
Rowing
-
Miscellaneous
-
45
7.
SUPPORT COSTS
Management
£
Administration
64,562
Rowing
50,518
Miscellaneous
9,020
124,100
8.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Other operating leases
Deficit on disposal of fixed assets
31.8.22
£
-
31.8.22
£
8,148
29,623
3,352
1,820
368
5,331
1,498
21,148
840
1,538
7,559
4,346
33,788
1,200
2,271
122,830
Support
costs (see
note 7)
£
69,008
50,518
9,020
128,546
Finance
£
4,446
-
-
4,446
31.8.22
£
50,518
9,020
4,178
31.8.21
£
15,357
31.8.21
£
7,386
13,417
1,046
229
951
3,214
597
8,240
372
2,644
5,635
1,654
1,481
4,050
-
50,916
Totals
£
69,053
50,518
9,020
128,591
Totals
£
69,008
50,518
9,020
128,546
31.8.21
£
52,701
9,348
8,478

continued...

Page 9

Henley Rowing Club

Notes to the Financial Statements - continued for the Year Ended 31st August 2022

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st August 2022 nor for the year ended 31st August 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st August 2022 nor for the year ended 31st August 2021.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 41,076
Charitable activities
Miscellaneous 15,357
Other trading activities 152,943
Other income 200
Total 209,576
EXPENDITURE ON
Raising funds
Other trading activities 50,916
50,916
Charitable activities
Miscellaneous 124,093
Total 175,009
NET INCOME 34,567
RECONCILIATION OF FUNDS
Total funds brought forward 1,041,179
TOTAL FUNDS CARRIED FORWARD 1,075,746

11.

TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Improvements
to Rowing Gym
property Equipment Equipment Totals
£ £ £ £
COST
At 1st September 2021 578,003 1,145,530 50,003 1,773,536
Additions - 109,543 6,964 116,507
Disposals - (51,046) - (51,046)
At 31st August 2022 578,003 1,204,027 56,967 1,838,997
DEPRECIATION
At 1st September 2021 - 792,257 43,225 835,482
Charge for year - 47,653 2,865 50,518
Eliminated on disposal - (13,118) - (13,118)
At 31st August 2022 - 826,792 46,090 872,882
NET BOOK VALUE
At 31st August 2022 578,003 377,235 10,877 966,115
At 31st August 2021 578,003 353,273 6,778 938,054

continued...

Page 10

Henley Rowing Club

Notes to the Financial Statements - continued for the Year Ended 31st August 2022

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.22 31.8.21
£ £
Trade debtors 247 -
Amounts owed by group undertakings 51,455 52,707
Temporary Seat Fee Loan 42,000 4,858
Prepayments 863 -
94,565 57,565

At the end of 2022 HRC had paid out £42,000 in seat fees and camp costs on behalf of members as the new seat fee process was being embedded. This is being monitored in 2022/23 season to ensure a more stable cashflow position and sustainable system for all stakeholders.

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other loans (see note 14)
Trade creditors
Deferred Income
Deferred Donation (restricted fund for Thamesfield and Steward's Trust)
14.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Loan from Trustee
15.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
At 1.9.21
£
1,075,746
1,075,746
Incoming
resources
£
235,532
235,532
At 1.9.20
£
1,041,179
1,041,179
31.8.22
£
-
1,128
21,459
7,983
30,570
31.8.22
£
-
Net
movement
in funds
£
(15,889)
(15,889)
Resources
expended
£
(251,421)
(251,421)
Net
movement
in funds
£
34,567
34,567
31.8.21
£
2,250
-
25,695
8,591
36,536
31.8.21
£
2,250
At
31.8.22
£
1,059,857
1,059,857
Movement
in funds
£
(15,889)
(15,889)
At
31.8.21
£
1,075,746
1,075,746

continued...

Page 11

Henley Rowing Club

Notes to the Financial Statements - continued for the Year Ended 31st August 2022

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
209,576
(175,009)
TOTAL FUNDS
209,576
(175,009)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 1.9.20
in funds
£
£
Unrestricted funds
General fund
1,041,179
18,678
TOTAL FUNDS
1,041,179
18,678
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
445,108
(426,430)
TOTAL FUNDS
445,108
(426,430)
Movement
in funds
£
34,567
34,567
At
31.8.22
£
1,059,857
Movement
in funds
£
34,567
34,567
At
31.8.22
£
1,059,857
1,059,857
Movement
in funds
£
18,678
18,678
18,678

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st August 2022.

Page 12

Henley Rowing Club

Detailed Statement of Financial Activities for the Year Ended 31st August 2022

Detailed Statement of
for the Year Ended
Financial Activities
31st August 2022
31.8.22 31.8.21
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donation from Trading Company 49,498 40,002
Fundraising 12,866 1,074
62,364 41,076
Other trading activities
Membership Fees 105,880 104,781
Rack Fees 31,360 27,845
Members Insurance 1,738 3,297
Kit Sales 10,214 4,624
Equipment Rental 50 -
Camps and Coaching for members 7,450 8,020
Venue Income 16,476 -
Storage - 4,376
173,168 152,943
Charitable activities
Grants - 15,357
Other income
Gain on sale of tangible fixed assets - 200
Total incoming resources 235,532 209,576
EXPENDITURE
Other trading activities
Licensing 8,148 7,386
Boat & Oar Maintenance 29,623 13,417
Ergo Maintenance 3,352 1,046
Miscellaneous Rowing Items 1,820 229
Learn to Row Coaching Costs 368 951
Hall Hire 5,331 3,214
Coaches Training and Courses 1,498 597
Members Coaching Costs 21,148 8,240
Trailer Maintenance 840 372
Seat Fees (HRR Crews) 1,538 2,644
Kit Purchase 7,559 5,635
Launch Maintenance 4,346 1,654
Venue Expenditure 33,788 1,481
Boat hire 1,200 4,050
Fundraising Costs 2,271 -
122,830 50,916
Charitable activities
Postage and stationery 45 83
Support costs
Management
Other operating leases 9,020 9,348
Rates and water 609 312
Insurance 22,123 19,785
Light and heat 10,410 1,085
Telephone & Broadband 1,078 662
Waste Disposal 6,085 2,215
Cleaning & Hygiene 11,854 9,362
Repairs & Maintenance 4,419 9,155
Land Maintenance 20 680
General Administration Costs 526 1,832
Carried forward 66,144 54,436

This page does not form part of the statutory financial statements

Page 13

Henley Rowing Club

Detailed Statement of Financial Activities
for the Year Ended 31st August 2022
31.8.22 31.8.21
£ £
Management
Brought forward 66,144 54,436
Accountancy Fees 2,400 3,000
Other Professional Fees 860 1,529
Hardship Payments - 350
Office Equipment - 239
Rowing Equipment Depreciation 47,652 50,194
Gym Equipment Depreciation 2,866 2,507
Loss on sale of tangible fixed assets 4,178 8,678
124,100 120,933
Finance
Bank charges / Barclaycard fee 4,446 2,927
Other
Penalties - 150
Total resources expended 251,421 175,009
Net (expenditure)/income (15,889) 34,567

This page does not form part of the statutory financial statements

Page 14