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2024-03-31-accounts

Bristol Ariel Rowing Club

Trustees Report and Financial Statements

Period 01 April 2023 to 31 March 2024

Charity Number: 1185174

Bristol Ariel Rowing Club

01 April 2023 to 31 March 2024


The report covers the period from 1[st] April 2023 until the end of the club’s financial year on 31[st] March 2024.

Reference and Administrative Details:

Charity name: Bristol Ariel Rowing Club Alternative name: BARC Charity registration number: 1185174 Address: Bristol Ariel Rowing Club Pump House Lane Brislington Bristol BS4 4RQ Trustees: Emma Hall Philip Andrew Moore Treasurer Geoffrey Howe Lester President Lisa Sargeant Captain (until 14 October 2023) Paul James Lowe Captain (from 14 October 2023) Richard James Nelson (from 01 April 2023) Accountants: Linden Accountants Scrapstore House 21 Sevier Street St Werburghs Bristol, BS2 9LB

2

Bristol Ariel Rowing Club

01 April 2023 to 31 March 2024


Report of the trustees

The trustees present their report and the audited financial statements for the period 1 April 2023 to 31 March 2024.

Reference and administrative information set out on page 2 forms part of this report. The financial statements comply with current statutory requirements and the Statement of Recommended Practice - Accounting and Reporting by Charities (FRS102, effective from January 2015) as they apply to small charities.

Structure, governance, and management

The club is constituted as a Charitable Incorporated Organisation (CIO), first registered on 5 September 2019. It is governed by a CIO Constitution which mirrors the Charity Commission template.

The club operates as a club affiliated to rowing’s UK governing body: British Rowing.

Appointment of trustees

Three trustees are ex-officio: the club President, Captain and Treasurer elected at a General Meeting of the club. The remaining trustees are appointed by the current trustees and ratified at a General Meeting of the CIO.

Prospective new Trustees will be invited to complete a skills audit to maintain the breadth of experience and diversity within the board necessary to properly carry out its functions. Potential Trustees who meet the skills need will be co-opted for an induction period to ensure they are fully aware of the responsibilities before being formally proposed and voted on at the Charity’s AGM.

During the reporting period one trustee, Lisa Sargeant, stood down as Captain at an AGM held on 14 October 2023. Paul Lowe was elected Captain and ex officio trustee at the same AGM. That meeting also ratified the appointment of Richard James Nelson as an elected trustee.

Trustees are referred to guidance and training texts and on-line courses run by NCVO.

Club members and non-members are invited to express interest in being appointed as trustees at anytime.

Management structure and wider relationships

The trustees delegate the day-to-day functioning of the club to a committee of 7 officers elected each year at the club AGM. Some of those officers lead a team of volunteers undertaking specific areas of responsibility (e.g. the Captain leads a “Rowing Team” including volunteer lead coaches, squad captains and volunteers for boats and gym maintenance).

3

Bristol Ariel Rowing Club

01 April 2023 to 31 March 2024


The club operates under rowing’s governing body, British Rowing, and is part of British Rowing’s Wessex, Avon, Gloucester & Somerset (WAGS) division.

Objectives and Activities

The objective of the charity as described in our constitution is “the promotion of participation in amateur sport and healthy recreation through the provision of facilities, encouragement and instruction in rowing for the community of Bristol and surrounding areas.”

The programme of activities to deliver this objective over the period is normally focussed on:

The charity is not a grant awarding body.

Trustee approach:

In conducting their scrutiny and review of club activities the trustees have given due regard to the Charity Commission guidance on public benefit as described in documents PB1, PB2, PB3, CC3 & CC4.

In pursuit of its objectives the club has:

Considerations for the future

Despite running a successful Learn to Row course there remains a high unmet demand for experience of water rowing. To address this we are:

4

Bristol Ariel Rowing Club

01 April 2023 to 31 March 2024


Contributions by volunteers

The club relies very heavily on the generous time, work and expertise given by volunteers for the delivery of its benefits and activities. Volunteer roles delivered during the period include:

Many other short projects and developments have also facilitated safe and secure delivery and development of the club’s activities and improved its facilities.

The club trustees and committee are very grateful for the invaluable contribution of our volunteers.

Volunteers receive no remuneration other than justified expenses. The volunteer expenses policy and procedure was reviewed during the year.

5

Bristol Ariel Rowing Club

01 April 2023 to 31 March 2024


Achievements and Performance

In delivery of the objective and activities programme during the period we have:

Of the 20 L2 attendees only 2 didn’t go on to become an Ariel member.

6

Bristol Ariel Rowing Club

01 April 2023 to 31 March 2024


Financial Review

Review of financial position at 31 March 2024

The period from April 2023 to March 2024 is the fourth full year of Bristol Ariel Rowing Club as a CIO.

By the end of this period, the Charity held net assets of £265,731 comprised of: Fixed assets: £197,341 with net current assets of £68,389.

The 23-24 financial year continued the return to normal operations following the pandemic, with a refocus on maintaining and upgrading the existing Club buildings and facilities following the decision not to pursue the Clubhouse rebuild.

The Club has continued to invest in the facilities and equipment to help meet its charitable objectives. This included the following spend on a mix of both water and gym equipment to serve the membership.

£2,230 – Four pairs of new Concept II sculling blades

£341 for 6 buoyancy aids

Main sources of income

Members subscriptions remains the largest source of income with land membership continuing to show good growth. Land membership includes indoor classes and, as a consequence of the growth in land membership, Go Row “pay as you go” session income has fallen slightly on the prior year.

Grants and donations

The Club received a grant of £2,760 from Sport England, facilitated by British Rowing, for the purchase of 4 new Concept 2 ergometers and a grant of £200 towards the costs of the Hannover exchange from Bristol Hannover Council.

Restricted donations in previous periods amounting to £9,000 plus interest were returned to member Steve Howie, at his request, following the Trustees decision to discontinue the Club House Redevelopment Project on feasibility grounds. Provision has also been made to return the associated Gift Aid claimed of £1,500 to HMRC. The remaining balance of £179

7

Bristol Ariel Rowing Club

01 April 2023 to 31 March 2024


has been transferred to General funds and the dedicated Bank of Scotland bank account closed.

Expenditure

Gross expenditure was £20,877 higher than the previous year – £86,743 compared to £65,866.

The emergency tree works cost £8,460 and as at the 31[st] March £6,600 had been spent on repairing Avery’s boat house roof following the damage caused by one of the falling trees. The latter, together with subsequent spend completing the roof works, will largely be recovered as a claim on the Club’s insurance policy. The balance of building costs include a £3,570 increase in electricity costs due to tariff changes, £1,180 for lighting upgrades and repairs, £912 on door repairs and £280 on a replacement water pipe.

Freelance trainer expenditure reduced by £852 with a £922 reduction in rowing coaching offset by a £70 increase in land based coaching.

Events include the annual dinner and attendance at the World Rowing Masters Regatta 2023 and are reported on a net basis and are budgeted to break even.

Boat repairs and maintenance remained broadly flat at £11,145 due to a combination of accidental damage and the increasing age of the fleet necessitating refurbishment and remedial work. 3 boats were refurbished (Ariel, Dash and Badabing) and professional repairs made to 5. (KoN, Meg, Magician, Ariel 1 and Ceres).

Security alarms, trailers, defibrillator, fire extinguishers and launches were all serviced and, where appropriate on a cost benefit basis, upgraded, in the year as part of the normal activities.

The depreciation charge increased by £2,123 year on year based on the asset costs as set out in the accounting policies.

The increase in insurance premiums is mainly attributable to a review and consequent increase of the sums insured and rebuild costs prior to the 2023/2024 renewal.

Bristol Ariel does not employ any staff members. Two freelance, self-employed coaches are contracted to run Go Row Indoor classes and additional coaches have been contracted intermittently to provide coaching for ‘water’ rowers.

Reserves Policy

The Trustees have put a Reserves Policy in place primarily to hold funds to mitigate unforeseen emergency and operational costs and consequent troughs in cashflow, (“designated funds”).

The Reserve is sufficient to cover approximately 6 months of running costs and includes an element for timely replacement of equipment essential for the safe operation of the club activities.

8

Bristol Ariel Rowing Club

01 April 2023 to 31 March 2024


The Trustees have agreed to maintain designated funds to £30,000 - £23,000 designated for contingency/running costs and £7,000 set aside for the equipment (including launch motor replacement).

The Trustees are also mindful of the members’ request, as voted at the 2020 AGM, to set aside 10% of annual income as a building fund.

The Club’s land and buildings have several known risks (including the trees, riverside and landing stage) that will require further planned works and unplanned emergency works.

The Trustees have considered a prudent approach to ensuring that the ongoing viability of the charity is not compromised by the above and other risks.

Decisions about spending outside of the annual budget for routine running costs is proposed by the committee and approved by the Trustees.

Forward look

The Club continues to face an increase in overheads. The trustees are aware that the boat fleet is aging and would wish to use some club resources on additional or updated boat(s) in the forthcoming year whilst continuing to improve the safety and fabric of the club property.

The Trustees will monitor how the above develops during the course of the year to ensure that the Club remains viable and that we can also accommodate members who are struggling to pay membership subscriptions.

Declarations

The trustees declare that they have approved the report above.

Signed on behalf of the CIO trustees

Geoffrey Howe Lester President

Date: 01 October 2024

9

Bristol Ariel Rowing Club Report l April 2023 to 31 March 2024 Independent Examinerfs Report I report to the charity trustees on my examination of the accounts of Bristol Ariel Rowing Club for the year ended 31, March 2024. Responslblllty and basls of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charitie5 Act 20111'the Act'l. Having satisfied myself that the accounts of Bristol Ariel Rowing Club are not required to be audlted 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 2011 Att and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examlnerfs statement I have completed my examination. I conflrm that no material matters have come to my attentlon Sn connection with the examination giving me cause to believe: l. Accounting records were not kept in accordance with section 130 of the Charities Act,. or 2. The accounts do not accord wlth those records; or 3. The accounts do not comply with the applicable requlrements concerning the form and content of accounts set out in the Charities IAccounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and falr view which is not a matter considered as part of my independent examination. I have no concerns and have come across no other matters in connectlon with the examinatlon to which attention should be drawn In this report in order to enable a proper understandlng of the accounts to be reached. David Baptiste ACPA Linden Accountant Limited Scrapstore House 21 Sevier Street St Werburghs Bristol B52 9L8 01 io

BRISTOL ARIEL ROWING CLUB

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)

YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
Note £ £ £ £
INCOME
Income from generated funds
Rental income 4,350 - 4,350 4,000
Activities for generating funds 2 2,074 2,760 4,834 7,364
Grants receivable 3 1,315 (4,674) (3,359) 5,200
Income from charitable actitivies 4 54,022 - 54,022 49,833
Other income 665 - 665 19
Insurance reclaim 6,539 6,539 -
TOTAL INCOME AND ENDOWMENTS 68,965 (1,914) 67,051 66,416
EXPENDITURE
Expenditure on generating funds 5 30,631 - 30,631 18,295
Expenditure on charitable activities 6 54,949 - 54,949 47,571
TOTAL EXPENDITURE 85,580 - 85,580 65,866
NET INCOME/(EXPENDITURE) (16,615) (1,914) (18,529) 550
Balances brought forward 267,834 15,693 283,527 282,977
Gross Transfers Between Funds 12 13,779 (13,779) - -
Balances carried forward 264,998 - 264,998 283,527
----- End of picture text -----

The charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on pages 13 to 17 form part of these financial statements

BRISTOL ARIEL ROWING CLUB BALANCE SHEET YEAR ENOED 31 MARCH 2024 2024 2023 Note FIXED ASSETS.. 196,608 202,857 CURRENT ￿sET5. 17,671 92 58.075 75.838 9,777 92 76,301 86170 SIOCk Cash at bank and in hand CURRENT LIABILITIES.. io 17,447 s.5￿) Ne.T current assers 68,39) 80.670 NET ASSETS.. 264,998 283527 FUNOS Gtneral funds 12 12 12 12 223,030 30,0 11,968 224,S46 30.( 13.288 15,693 264.998 283527 Th¢sÈ linan¢i•l 51alemen15 were approved by Ihe Trustee5 and authorised lor issue on '.ttarity Re8isiration Number.. 1185174 The noies on p3ges 13 10 17 form pari of these financi31 statements 12-

BRISTOL ARIEL ROWING CLUB NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

1 ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historic cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102 SORP) issued in July 2014, and applicable UK Accounting Standards and the Charities Act 2011.

Funds structure

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the terms of a specific appeal.

Income

All income is recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of income can be measured with sufficient reliability.

Income from donations is included when these are receivable, except as follows:

Income from grants, where there are performance or service deliverables required by the terms of the grant, are accounted for as the charity earns the right to payment through its performance.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that agree all costs related to the category. Support costs have been allocated 100% towards the charitable activities of the charity.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct pay and non-pay costs and support costs relating to those activities.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue its operations for the foreseeable future and therefore they have continued to adopt the going concern basis when preparing the financial statements.

Governance costs

Governance cost include those costs associated with meeting the constitutional and statutory requirements of the charity, and include its independent examination fees and costs linked to the strategic management of the charity including trustee expenses.

Tangible fixed assets and depreciation

Depreciation has been provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value of each asset, over its expected useful life. The rates used are 2% reducing balance on freehold property and improvements and 10%-15% reducing balance on other fixed assets.

BRISTOL ARIEL ROWING CLUB NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

Events
Fundraising & Donations
Donated Goods - Sport England
GRANTS RECEIVABLE
EasyRow Engagement Project
Development Fundraising
Hannover Exchange
INCOME FROM CHARITABLE ACTIVITIES
Membership Subs
Racking
Learn To Row
GoRow Indoor Income
Sundry Income
Unrestricted
Funds
£
543
1,531
-
2,074
Unrestricted
Funds
£
1,115
-
200
1,315
Unrestricted
Funds
£
45,118
1,497
3,780
3,012
616
54,022
Restricted
Funds
£
-
-
2,760
2,760
Restricted
Funds
£
5,152
(9,826)
-
(4,674)
Restricted
Funds
£
-
-
-
-
-
-
Total Funds
2024
£
543
1,531
2,760
4,834
Total Funds
2024
£
6,267
(9,826)
200
(3,359)
Total Funds
2024
£
45,118
1,497
3,780
3,012
616
54,022
Total Funds
2023
£
32
7,332
-
7,364
Total Funds
2023
£
5,000
5,000
200
10,200
Total Funds
2023
£
44,144
490
225
4,606
368
49,833

5 EXPENDITURE ON GENERATING FUNDS

Building Costs
Events
Freelance Trainers
Unrestricted
Funds
£
25,433
153
5,045
30,631
Restricted
Funds
£
-
-
-
-
Total Funds
2024
£
25,433
153
5,045
30,631
Total Funds
2023
£
9,931
2,467
5,897
18,295

BRISTOL ARIEL ROWING CLUB NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

6 DIRECT CHARITABLE EXPENDITURE

Charitable Activities

British Rowing Fees
Boat Licences
Boat Repairs & Refurbishments
Equipment Maintenance
Training
Support Costs
Telephone and Internet
Finance and Admin
Professional Fees
Advertising and Marketing
Licences and Subscriptions
Bank Fees
Other
Governance Costs
Independent Examination Fee
Depreciation
Insurance
Total direct charitable expenditure
Unrestricted
Funds
£
1,180
1,000
11,145
3,904
76
573
941
189
508
324
872
170
20,883
Unrestricted
Funds
£
990
21,741
11,335
34,066
54,949
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
-
-
Total Funds
2024
£
1,180
1,000
11,145
3,904
76
573
941
189
508
324
872
170
20,883
Total Funds
2024
£
990
21,741
11,335
34,066
54,949
Total Funds
2023
£
1,206
-
11,014
2,033
861
921
1,299
300
356
180
827
78
19,075
Total Funds
2023
£
936
19,624
7,936
28,496
47,571

7 CORPORATION TAX

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

BRISTOL ARIEL ROWING CLUB

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
8 TANGIBLE FIXED ASSETS
Land & Boats & Other
Buildings Equipment Equipment Totals
£ £ £ £
COST:
At 1 April 2023 143,356 104,715 16,726 264,797
Additions - 11,531 3,960 15,491
At 31 March 2024 143,356 116,246 20,686 280,288
DEPRECIATION:
At 1 April 2023 10,274 46,803 4,863 61,940
Charge for the year 2,867 17,168 1,706 21,741
At 31 March 2024 13,141 63,971 6,568 83,681
NET BOOK VALUE:
At 31 March 2024 130,215 52,275 14,118 196,608
At 31 March 2023 133,082 57,912 11,863 202,857
9 DEBTORS
2024 2023
£ £
Trade Debtors 8,795 8,168
Prepayments 1,755 1,027
Other Debtors 7,120 582
17,671 9,777
10 CREDITORS: amounts falling due within one year
2024 2023
£ £
Accruals 4,560 936
Key Deposit Creditors 1,826 1,682
Trade Creditors 397 782
Other Creditors 664 2,100
7,447 5,500
11 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Fixed Assets 196,608 - 196,608 202,857
Current Assets 75,838 - 75,838 86,170
Current Liabilities (7,447) - (7,447) (5,500)
-
264,998 264,998 283,527
----- End of picture text -----

BRISTOL ARIEL ROWING CLUB NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

12 ANALYSIS OF CHARITABLE FUNDS

Analysis of
Fund movements
Unrestricted funds:
General funds
Designated funds
Building funds
Restricted funds:
Development Fundraising
EasyRow Engagement Project
Sport England - ERGS
Total
Balance
Income
Expenditure
Transfers
Fund
b/fwd
c/fwd
£
£
£
£
£
224,546
68,965
(84,260)
13,779
223,030
30,000
-
-
-
30,000
13,288
-
(1,320)
-
11,968
267,834
68,965
(85,580)
13,779
264,998
Balance
Income
Expenditure
Transfers
Fund
b/fwd
c/fwd
£
£
£
£
£
10,693
(9,826)
-
(867)
-
5,000
5,152
-
(10,152)
-
-
2,760
-
(2,760)
-
15,693
(1,914)
-
(13,779)
-
283,527
67,051
(85,580)
-
264,998

Development Fundraising

A donation from one of the members, Steve Howie, towards the development of a new clubhouse has been returned, following the decision not to proceed.

EasyRow Engagement Project

A grant from British Rowing to help fund the purchase of RowSUPS used to introduce members of the public to rowing.

Sport England - ERGS

A grant from Sport England to help fund the purchase of 4 Concept 2 Model D Ergometers to support the development of Go Row and participation.

Transfers Between Funds

The transfers are in respect of restricted fund balances and/or assets purchased, where the fund activity has concluded and/or purchase of the assets has been completed and the Trustees consider the balance and/or asset to now be used as they see fit and is therefore moved to unrestricted funds.

13 RELATED PARTY TRANSACTIONS

There were no related party transactions between the charity and the trustees or persons or entities connected to them during the year.