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2023-12-31-accounts

REGISTERED COMPANY NUMBER: 12322612 W•les REGI￿ERED CHARITY NUMBER: 1181068 Uialldlted FknDthl Stattmtmts for the Yer Ended 31 Decemkn Nlll

Broxbovrn¢ Rowlmg aub Contents of the Flwntll Siatemets for tbeYer Ettded 31 Detembey 21123 P Reprt ofthe IndepuLdtDt EJaltser'i Repw¢ Ststemtt ofTh¢lai A¢llvlll Balats¢t Sbttt DetUed Stiemet ofFth*Md￿ Aethrfdes 13 to 14

Brnxbo•rn¢ R•wl#g Cl•b Report •fthe Trnste forthe Y￿r Ended 31 Dect￿bEr 2•23 The ttust¢es who are also directors ofthe ¢hity for the pu￿[b5¢S of thr Comp3nie5 Act 2(th. rKa¥eni their re[￿ with rinancial statcmcnts of the rharity for thc )rar f￿ded 31 Decem￿ 2023. The trusiees bave adopted the provi5ior$5 of Accounting and Reporting by Charities.. Smemenl of RttOMmend￿ PTiee applic4b]e ts) rhtiritt# preparing their accounts In accordarKe with the Financial Rer)nULB Stsndard applicable in the UK attd Rwublic of trc]and IFRS 102) (effttiiye l January 20191 OBJECTTVFS Af41) ACTIVITIES ObJectlve5 4nd pjms The Charitys objects {'(Ajttts') aY¢.' - the promotion of comrnunity participation in healthy re¢r¢ati￿ by the wis1￿ of kilitirs spc£ifiratly for the sport of rowing and other ￿t￿ted aciiviiies {"facilitits" tnuTh5 i￿lIding£ equiixiicnt orwLisingsporun8 activities); - providing and assisting in woviding faciliiies for sm des¢ribed atw< re¢r¢•til￿ LY other leisure time 1xcu￿10￿ of such pcNns who have need forsuch facilities by rca50n of ts￿1r YO￿1￿ ag4 infinnity cff disablem￿4 povaty 0[s￿lI1 and ¢¢oDomi¢ cir¢u¢￿tr￿¢S or for th¢ publi¢ at la￿ in thc interc￿S of S￿al welfare and with th¢ obi¢d of irnwovi￿ their condition5 of lif¢" aud - advancing the educatiun of ¥hilthen and yowig prylc thr• swh as Ihe think rrt in I¢¢￿d￿n[% with the Charities Att 2011. SignificDt ietivities ie chariry LS a rowin8 club and wovidc$ 811 th¢ f￿111￿￿. ¢qUiPTnrt trnining 80d w $4YVK¢8 m¢mbets nccd to et)joy the sp)rt of mwi Thc [nL8￿ have paid gui¢lan¢¢ iswd by the Charity ccffnml￿I0rt in detidit¥ what P4i¥ities thc chuity should utthakr. The Club Tun Learn to Row ¢ourw fff adults Ind juniors flom its I￿11 coMM￿try with over 70 tndTviduats paTliripating. tnany ot. whorn havc gone on ￿ become club membets joinihg ow r¢¢rtatiOn￿ OT (kveknpmeni squa before progressing to the tacing sqth. The cl￿ •1) hos¢¢d tsauscssi￿s • wup from the local Seaseouts. The Club has been deliEhtcd to be a host club for British Rowin¢s GROW Progra￿ ivhitb i% ximed at5we4ding Towing lo cihnicalty divcrx and yjcifreconomically dis1v￿￿￿%￿l ¢vmmunili¢s. ACHIEVEMENfAND PERFORMANCE As rvwing ewenL% have i¢Lum¢d io their pr¢-pand¢miL levelb. the Club's recreaiional 8t￿ s4th have rcspjnded and th¢ nwniKr of crcws, #nd rnembct4 attrnding Head Ra￿ Re8aits nd tw ¢VOLts b¥5 InCr¢u￿ Si￿lf￿a￿tty. with many member5 racing or touring for the firs( tLIW. The Club ¢tttrr¢d Me crew at Hcnley Wom¢n% ai the Flthley Royxi R¢g¥U4 with onc crew qualifying f£￿ thc kno¢k-oui rourth. The Club a160 enjoyed Nlccess ai H¢¥dey M4¢r5 awj th¢ British Mastu5 championshi￿ rectyding three wirts. as well &5 etxteting cr¢w5 in all of th¢ Thames the Head of the lkn.ver Rxts, sm8ks, doubl&p4it4 Cour5 4twJ ei8hts where its M&sters worncn's eight a150 won their cate80ry. Thr club has a150 enjoyed SUCC￿ on the Int¢rniovl $14< with i r￿ording a win at thc European M&8iers Championship. Ls well 8s ai local artd regioThol rcga¢l4 with rac¢ wins for all 4uads ittludirtg for jurli0￿ and D¢v¢lopt))ent asw¢ll as the t$￿115h¢d aNI senior Txing The Club's recrealionNI 4uad has h(￿e￿ visi￿￿ from MaidsLOrt &￿j txa Rowing Club5 J5 WCJI 45 a from Trothdheim i Nonvay. trnvell¢d to Swanage to try crAstal rowin& ¥ w¢M 4$ rowiug th)wn th¢ Srvcn the 29th British T￿ring Row and on thc L4kcs al PotsdatN Cthwwith Briti5b Rowing Eurcyan Tour. Off the water dub Man1￿ hav¢ th ¢ujoyryJ Su￿¢55 at in1k￿ rowing cvcots iocluthg a will in ￿59 wo1￿1.5 2k ra¢¢ at th¢ Briii$b Indoor Chwion5hipsi whilst Mcth if thc rr￿'S ￿￿e[S sq￿1 T￿8 P&t of o ¢etL bcat thcworid 24 hour relay ￿cord for [50-59] year ol& To these acriviiies th¢ dub has ¢ontiuud io inv¢# in the ru%wal. refo[bi6￿ athl ryla¢4￿ of its lled of IM)ats and rowin8equipmtht. as well uppdin8 8ym equipment and replaciog otse of its ttaikrs.

Brnxbourne R•￿ttg amb Report oltbeTrusttei for the Year End¢d 31 Ik¢ewb¢r 2•23 FINANCIALREVIEW R¢g¢rY¢$ pollcy Thc rowing ¢lub ha$ exist)I for 175 y¢5. Thc ack[￿kd8¢ thexr thxy to maintain wrestrictyj 6JE)ds, whi¢h hav¢ not been dcsiwtcd for a specific we at a level of £50.(￿ equivale￿ to six m(Nth essential expklittirc. The Irustees ¢onsid¢r that rc5ervcs at thi5 level will ¢n￿re thai. in the cvem of a sig￿r￿an1 dtop in fundin& thcy will E¢ ablc ¢0 continue the ¢￿￿ty.& ciifrent activities whtl¢ Co￿￿1110￿ is giv¢n to ways in which addiiional funds may bc raiscd. Re$¢N¢s have been mainttined well atA)ve this l¢v¢l throughotst the year. In addiiiN. the InL￿teS corksider it 4)rowia going fon¥Jrd, to dc5ignal¢ rcserv¢5 within its unrestricled fur¥Js for long lem) woJetL8 lo mainlain imr￿0V¢ Ihc Club5 House llnd GTouwJs faciliti¢s. lls wdl a5 its trwk and trailer& The tn￿8tt￿ have L8sessed the major risks ¢0 wthi¢h th¢ ch￿lty is cxpxed. ar¢ slli1sf￿d that SyAUYts are itt ple to miligote ¢xFx)sure to ihe m•jff risks. STRUCTURE GOVERNANCEAP4D MANAGEM Gov¢rnthg dotym¢ The charity is Lonlrollcd by its ¥ovemin¥ ¢kKumen4 a dEtyJ of tnts4 ￿ rotLSlifyt¢s • Itmi¢cd CO￿￿•nY. limid by 8uaTantCq &8 def1t￿d by th¢ CompanicsAct 2(Kl6. Historically Broxb¢Jurnc Rowing Club VAS csta>li5h in 1847 and lcgi5tcr￿ a5 * Co￿lty sp￿ts Club ICASC 04914 I CHI￿368} on 5 January 2(Ml8. The ¢1￿￿ty is a compAJy limtd by 8uarantre w&$ incorrtht•l on 19 November 2019 and regist¢rryJ 45 a ch￿lty on 20 F¢bn]ary 2020wiih th¢Ch•ritsfs ComMi￿10n in England aThJ Waks. A vote of the members of Broxboume Rowits¥ Club (CASQ on 8 Decern￿r 2020. with ryior amxoval ¢le¥ran¢e from HMRC 48retd to transfer all a55ets •nd li4bili¢i¢5 from Broxbourne Rowin8 Club {CASC) ￿ BrOx￿burn¢ Rowing Club Icharitablc Company). The traT￿er dTective 31 Detth7t2020. The charity is 8overned by a M¢moranth and Artick5 of Associatirm Is creaod aL i￿￿10n &TwJ athjpttd by members on 8 Dc(cmFtr 2020 and urthted on 23 September 2021. Tr liability of the in the event of the company bein¥ wound up i& limiied 10 a sum ￿LexcE￿I￿n8 £10. Re¢ruliment ￿￿01￿(¢•¢ oftttw The trustees of the charity are also the directhrs for the pwposes of CL￿panY law awointe4J by the th¢ AGM, in ac¢ordance with the Arti¢1¢5 ofAs50cialion. Indudloffj •nd tr8lhltyg of trnstees New Trustee5 ar¢ introduced with a full range of rt]ev￿1 Clwity C(mission guidwK¢ 8ppfopTiatc Infom￿l10n on thcir rcsponsibilitics. REFERENCEAP4D ADMINisniATIVE DETAILS ReRlstered Comp*ny n￿rnber 12322612 IFA)8land and Wai￿) Regislered Ch4Tity number 1188068 R¢glst¢red offl¢t The Clubhouse Old Nazein8 Road Broxbourne EN106QU

BroJbotyrn¢ Rowlnt Clvb Report of tkn Trustees for tbe Year Ended 31 Dectmber21123 JA Hill (resigned 415120231 A THtssking (r¢$1￿ 41512023) P J Brchcny (rtsign¢d41512023) D Brovrn PA Mckeliar Itesigned 41512023) A Stokes T W M Smiih {rtS7￿ 3111212023) L M Ain5WOrth (dppoint¢d 41512023) H M Dodsworth lappointd 41512023) C J Heatlwtr14YPOinted 41512023) G S Troll (appointed 415r20231 Compgpy Se¢r¢try L M Ain5WOrth Inde￿ndent Exarnlner CarttvriBhts Chartered Accountsnts and Busi0¢4sAdvisors Regency House 33 Wood Street Barnet Hcrnforthhirc EN5 4BE SfATEMENT OFTRUSTELS, RFSPONSIBILMFS The I[￿[ee5 (who are also the directors of BToxixK¥n¢ Rowin8 Club for th¢ purFM)s¢s of ¢omp4tsy l•w) •rt T¢sponsible for prepanth8 the Report ofthe Tru5tets and the financial stalemcmts in aCCOTthcc with 4yliEabk ITh gnd Unitcd K￿M Accounting Stan￿r￿s (UDited Kin8dom GeT￿llY Acc•lAecouDtI￿ P￿Ctice). coM￿nY l•w requires the Ints'kes io prepre financi￿ ￿lLen)ents financial yt4r which 8ivc a fair vicw or th¢ stst¢ of wffairs of th¢ chitable compaoy aod of the ijjcoming reS(m￿ atwj applKaiioD of resourw incTruth"Dg the irKomc and cxpcndibjrc, of thc charitablc conyany for that p¢riod. In pr•itig fllwkciai the rnL8t¢es required select suitsblc accounting policiu and then wly thcm cortiWtIy, observe the meth(th and ￿]nciPlES in th¢ Chariry SORP; make jlldyememts atsj esiimat&s that are reasonable and preprt fh¢ fithattcial sthtemenis ￿ the 8oin8 tAsis unless li Is inapryw to PTe5EmK that thc charitsble company will rontimi¢ in iw51￿$S. Thc tr￿sECeS 8re responsibk for kccping prO[￿r xcwjung rccotds whKh dix105c with ￿50￿1¢ ￿￿r1¢Y at lim¢ th rJnaDci41 I￿1110￿ of the charitable company and lo enable thcm io casure thai thc finarKial s¢atcmerLts comF4y with the Compani¢5 Act 21x16. They are ajso rcsponsible for s¥ftguarding the of the ¢knitsble wnpatty atsj heD¢e for takiD8 Teasonable sps for the PTeveniioTh and detection of fraud and th Irregul￿]11¢¥ 12 S¢•ts2024 Approved by orthrof the i￿rd oftrus¢8 ￿............................................. •tyI si8D¢d its beI￿lf by. C J Hcaihcorc- TTU51cc

ldepend¢¢ EAamln¢V$ Report io theTr•#ea of Broxbourlle RowiAg Club Indep￿de￿I ¢xanthi¢r's repori ¢• trustees of Br•xbo•nJe a•b I'lbe Compmy? I ￿P)rt to ihe charity tn]5ltt5 un rny cxwninaliLYL ofthe a¢&y)Ur￿$ uftk Cwy for the yc4r cnded 31 De<eM￿ 2023. ReSpo￿lbIlItIeS bas15 of report A$ th¢ ¢haritV5 trUs￿eS of th¢ Cotyny land th its dire¢￿ for th¢ PWPDSU of Jaw) you are respywble for the pr¢paration of th¢ a¢wunts in ¢ordI￿￿1th th¢TEquirements ofthe c￿￿4)Ini¢S 21Th Cthe 2(ffiArf). Having satisfi￿ myself thai the accounts of the Company are wjt reqU￿ed ￿ b¢ audi￿1 Part 16 2(1)6 Act are eliBible for independent examination, I in respect of my ¢xamiTMlion of yow ¢lwitys xcounts as canied (Art wider Seciion 145 of the Charities Aci 2011 I'thE 2011 Ac¢). In wng out nry examinatM)n I have followed th¢ Dirxtions given by th¢ Charity CommissioD urth Settion 1495) (b) oltht 2011 ACL Independent ex9mlner's sttewnt I havc compldrd my cxarDinwUon. I confirm th￿ no hasr my Èn with th¢ cxarninalion 8iviDs me cause to believe.. accounting records wcrc not kcpt in rc5pxi of the Cornwy asrapllred by Se¢tith 386 of the or Ihc accounLs do not accord wilh IlM)se recor￿. or the accoullts do not compty WAth a¢¢woiim8 of Section 396 of the 2Cfj6 Aa cthr ¥ requiietnetht that tk ￿QU￿ts ￿vr a twuc fair vicw wbicb is rAJi a maller t￿tsId￿rd a5 Fart of an Indep￿tht aminalion. or thc accounts havc not bccn prgxrLxI ith a¢¢ordancc with thc mL%hLKls and pnThcwlcs of ¢h¢ ￿m¢nI of RecooJrr*ndgJ Pra¢tic¢ fora¢cowitiug a￿d re￿Ing by clwiiics (a￿lIe￿ble to clmrities pt¢PaT]#g their a¢Lounts i actorthrtr¢ wi¢h FinanLYal ReFKYTinB Sthnd8rd applicable in the UK and Wlir of I￿la￿d{FRs 102)). drnwi in this T¢￿rt in iydcr to cnablc a wpcr undcNandiTrB of the ac¢rthts LO be rea¢htyL artw ' hts Matthew Brown Cartwrights anered Accountsnts and B￿sinCsS AdvisoTS Regenty House 33 Wood Slreet Barnet Hertfordthi EN5 4BE Dak...23.-..9.-..702+. .

BMxb•urne R•ThlnE Ch Slatem￿l OlFInand￿ A¢tlvld for ihe Year Ended 31 Dtrember 21123 31111123 31A￿l Unrestrieted Totsl l¥*d$ f•xd$ INCOMEAND Ef4DOWMENTS FROM D(M)atiOD$ And1¢8a¢i¢s 89.667 89.089 Othcr Irwjing activitif 2lJ61 621 2J(M) 113.949 17.028 87 Othcr incomc Total 11.6 J17,804 EXPENDrruRE ON Raisithg fiJn¢ts Cbarltable adlvldts Rowing club exFxns¢s 122.470 I(￿5,029 (kner Totsl 3,026 124.154 NET INCOMEIIEXPENDTnJRE) 110205) ,749 RECONCILIATION OF FUNDS Totsl fijnds brou8ht fonvard 1274.133 1,265J84 TOTAL FUNDS CARRIED FORWARD 1,263.928 1.274.133

Brnxbotsrne Rowlmg Club BA]&nte Sh¢¢t 31 December 2•23 3111Y23 31112n2 Urtstrltted T•l•l N•t FIXEDASSETS Tat18ible a$8ets 1,167.627 cURR￿AssET$ Debiors Cash aiiMnk and in hand 7.513 10,157 109227 l19J84 115.624 CREDITOKS Amounts falling du¢ within on¢ye8r {12256) (12,878) NET CURREIYT A&SKTS 103J68 106.506 TOTALASSETS LLSS CURRENr LIABILITIES 1263,928 1.274.133 1263.928 1.274.133 FUNDS Unrtstriclcd furK15 T(YfAL FUNDS ID 1263.928 1263.928 .274.133 1274,133 Th¢ ¢harii$bl¢ 15 enliiled to rAarytion from ath"I Scction 477 of the Cryits Aa 21J16 the ytar ¢Ddcd 31 tle¢embcr 2tr23. The membcrs havc not rcquired the company LO 0￿"￿ an awjii of its fil￿￿1%1 SLqte4nents for the year ¢Nkd 31 December 2023 in aCCordat￿t with Se¢uon 476 of the C(ryanics Act 21YJ6. The Ints*e5 Acknowled8t their r&sK￿S￿￿•111les for {a) etL5uring tha( the clwi¥ble ¢(wwny k¢¢FE acc￿1￿ recuts th•i ¢￿pIY with Sections 386 and 387 of the Companies A¢t 2{￿ and C￿[1￿¥ finatKial 5tstanents which give a and fair of statc of affairs of the chttTithblc cornwy &5 at end of each fLnancial yeat and of its swpIu5 w ¢kficii for exh yw in with the requirements of Seciiotts 394 •nd 395 alld which odjtrwise compty with the Tryujtrm￿rS of the Compallies A 2(￿ relatin8to fitsth¢i41 so far ¥ a￿l￿ab]e th th¢ ctytw. Ib)

BMxbourn¢ RowlTrR Club Baln¢o Sh¢¢t-¢•ntlD¥ed 31 DetembEr 2023 Thes¢ finath¢iil Stslrm¢nL5 bwi in XCLYdaKe with the [￿0￿$100 4ylir•bk ￿ Ehaitthl¢ Cl￿￿)¢5 subject ￿ the Thll companies regime. Tbe financial s¢aiemeDts were aFvoved by the Board of Tnwees and issue d w¢r¢ siy*d on its beknlf ty. C J Hclltkot¢- Truslcc

BroxbollrntRorAt Club Plotes to the Flm8•tW Sttexx•ts for th¢Y¢gr Ended 31 Ikeemb¢r 2•23 ACCOUNTING POLICIES Blsls of preprfn8 the t1•nd￿ staten￿ts The financial $tytements of thc charitsblc company. whKh is a public benefit entity ￿nder FRS 102. ha￿ tt¢n proar¢d in ar¢¢mlon¢¢ with th¢ Cbarilics SORP (FRS 102)'AccollniitiB and RryorriD8 by CThilies'. Statcment of Rccommcndcd Practicc applicable io charitics prq)ann8 their accthjttts ith &Corda￿e with thc Financial Rep￿tIng Standard a￿li￿ble in the UK 8nd Re￿blIC of Ireland {FRS 102) (eff¢divc l January 2019).. Financial Rew￿l￿g Siandard 102 The Financial Rq￿l[l¥ Stsrthd 4rylicW¢ in the UK and Re[￿liC of Irelan& and ihr CvmpwJie5 A¢É 2006. The fiDOll¢i81 stst¢mcnts havc t¢en prepartd undes the hIStsK￿lI co# ¢ffiv¢uti￿. Ineom All income 1$ reco￿tS￿l in ik Ststrmcnt of Financial ActiYitie5 0￿¢ the than.ty has thil￿Ment io IIK funds. it is pr(thble th•t ¢h¢ in¢ome will b¢ received and the an￿￿1 can be Mea￿r￿1 r¢li•bly. For dunati0￿ to reco¥nised the charity vrill hw¢ b¢¢n ￿lfied of the 4nwJunts and the settlen& d￿C in writing. If therc 8re condiiioAs aitsch¢d to thc (knwlion arKI this rcquirts a Icvcl of pufornmtttr btfort ￿lI11Cmcnt Can bc obtyined then iD¢orne i5 defcrr¢d wilil th05c conditions are fijlly the fi￿ri1￿C￿l of tlK)5¢ CL¥￿11￿0￿5 is Within the control of thc eharity and Li ks proFAble Ihrywill be fvlfilk MembershLP Lncome is rccogni5d OD 4D Xer￿15 basis wljen members indittt thot Ihty will bc joininB the club I ren¢win8 their [nemb￿p. Income fnjm trndin¥ a￿1Vit[Cl intlud¢s carncd from fundTat5ing ev￿ts and tiadimg aclivities to rJt5c fvnd5 for th¢ ¢harity. is r￿civ￿ in oxchwngc lor 5upptymg goods atsd s¢ryi¢es in ord¢r to raise fvDd6 and is r¢¢o8nisLYJ whcn cntstlcmcnr ha5 occurred. Expendltsre Liabilities ar¢ r¢rngnis¢d as ￿pU¥11b)re as s{￿ as there is a LY oblig￿14 c￿mi￿1n8 the harity to that expendiiur4 Lt is wjbable thal a tsarnfv of economic bcncfits will bc requir￿ ijj aknd thc amouni uf ihe d)li¥aiion bt mwur¢d rEliably. ExFvKliThwc is accwnd (OT on kn acctuais basis has been cl8ssified under headings iknt ag8rrg4tc all cc61 relad to the categ￿. Whete costs ranN>i b¢ directly attriE￿[￿j pgni¢ul•r Wings they lthvc all￿ed ￿ activities on a CQL8tywwith the wc of fCgLXrn. G•vtnwnte e•st5 Governance costs ort IIK¢ t￿ta￿15t the vmwk of the chawity dotwt Ibttdty reptscnt chitabJc a¢tiYitits. T•pglbl¢ Ox¢d Dcprwiation is provided ￿ th¢ followi￿￿￿￿￿1 wate5 in order ￿ write off exh &%set ove¥ its einwt4xI us¢fvl life. Fr￿hold pyopcty Plani and machinery Motorvehicles A ot) eosi Straight line over 5 years The frrchold land with a c&%1 of £95.(m ha5 not dEtKc¢i•ted on the b￿15 that it is to have •n unlimited lifespAn. Taial The ¢hoTity is cxeTW from cOr￿lOn ttx on its ¢haTityble ¥¢tsvits. Fund •ttouDtiDg UJJrestri¢led fv￿￿$ ¢WL b¢ in with theclwilabie th¢ di8LY#itKL of theth Retyi¢ied fvlld5 con only be used for rArticular restric￿ withiu the ￿i￿lS 0( the cban"ty. R&strictÉon8

BrosbourneRowlnE Club Notes to the Fina•(iAI SthtemMts- c•Dtill•ed fortheyur 31 De¢mb¢r2•23 ACCOUiYfING POUCI&S-t•nllAue F￿d eeoundDg FurtheT explanatithh ofthe naDre and PUTpxe of uch fund is Incl￿ in to th¢ ffjJKsbl Mamerts. 31n2n3 31112n2 Fundraising cvcnts ¢Jher Income Racking Inco￿ Schuol fccs L¢2m to Rmv In5urancc dain 1.439 4.724 1740 9.158 5,304 2.ILXI 7.074 2,550 17.028 21361 INVESTM￿ INCOME 31112n3 31112lll Deposit account Llltettsl 621 87 NET INCOMElffXPENDITURE Nei lu￿￿￿￿(¢xP￿dl1ureI is stsd a[trrch8w'npl(￿tditIllB). 31112ll3 31112lll D¢p￿¢allo￿. Owll￿ assets Swplus on disposal of fjxcd 53.717 I2,3￿1> 49,656 I1.6￿) TRusfKLs' REMUNERATION AND BEf4EFITS Thcrc wcrc Iru51c(s' rCrnw￿lon or otherE*nefits for th year¢nW JI 2023 rw)r f<r the ycaT crthd 31 Decembcr 2022. Thcre wcre no tru51cu' eXP￿seS for the year ended 31 D¢¢¢nts 2023 nor the yeu Ended 31 DecernE¢r 2022.

Broiboun¢ Rowthg Club NO￿ to the Tinanriil Statemats- ¢•ll•¢d for the Ye•r Ended 3J Dtt¢nkn 2•23 GOING CONCERN Thc financial stathients h&v¢ bccn WCEwed OD a 8oJn8 c(tt¢m Iwis 8$ thc trwtres I￿11¢ye tha¢ w n)Ntrri imtert&irtties ex1￿. The ￿￿$tec5 have consider&1 th¢ l¢v¢l of fimd5 held and the expttted l¢v¢l of iTKome and exp¢tLditure for 12 rnonth5 fr￿ wlhorisiti8 these fuJarfl￿ 5tal¢ments. The budgeted i￿(unc and expcnditure 1$ suffici￿1 with the kvel of reserves f( the chwity to bc to cmtittlle ss a so￿8 ￿￿enL TANGIBLE FIXED Frttk•ld property Plant Rd x¢hlMry vekicl¢s At l Janu•ry 2023 Additions sposals Al 31 D¢ccmb¢r 2023 DEPRECJATION A¢ l January 2023 Charge for year Eliminated on th.$￿1 At 31 2023 NET BOOK VALUE Ai 31 Trfy'¢mb¢Y 2023 At 31 D¢¢¢mbcr 2022 570.876 50.150 (10.373) 610.653 7.750 .578,626 50.150 {10.373) 1.618,403 I.(¥￿.(￿m) 7.750 18,liXI i¥.1 388249 34.(￿7 6.873 415,443 4ffj50 1550 410,999 53,717 6.873 457.843 36,2fy) 6200 963.8 y¥1, 195.210 1¥2.627 1.550 3.IIKI 1.160.514) 1,167.627 DEBTORS: AMOUNTS FALLING DUE WITHIN ONEYEAR 31112123 3A112122 Amounts owed by group underthkin8s Other d¢b¢or5 2.421 4,732 4,692 7J13 10.157

BroibourneRoiTlng Club for th¢ Ye¥r 31 De¢ekber 2023 CREDITORS: AMOUNTS FALLING DUE wmiiN ONE YEAR 31A2n3 J1112122 Trade ¢rcditiKs A￿r￿￿5 Ind ¢kfa￿d incomr 12256 12.256 12,879 12.878 io. MOVEME￿ IN FUNTKS r4et At 31112ll3 Ai Iiin3 Unmtrieted funds Gr￿eral bmd 1274,133 {10.205) 1263.928 TOTAL FUNDS 1.274.133 (10,205) 1.263.928 Res•uttts Mov¢m¢#t elpended l f¥M Unrtstrided funds GM¢rnl fiwd Il3.949 1124.1541 (10205) TOTAL FUNDS 113.949 {124,154) (10,2051 C•mp#r•tlvts for]•ovew* Net m•veme•i dj At 3111 At Jiin2 Unre#rl¢t¢d fuA•h G￿¢r￿1 fiuld 126SJ84 8,749 1.274.133 TOTALFUNDS 1.265 J84 8,749 1,274,133 Comp•r21iv¢ n¢t IJW)vcm￿t irycl￿ ith th¢ •s follow5: Re4owr¢u M•vemMt unre￿Itted fiThds GeTheral fimd 117.804 I1￿.055) 8,749 TIYTAL FUNDS 117,804 11(yJ,05s) 8.749

Broyb•Mrn¢ R••lng Cl N•tes to the Flnandl StstemeAts-¢•tl*•ed for theYeAr EDded 31 DI¢¢m￿rI023 MOVEMEiYf ll¥ Fuf4D5• COmtlM¢d A¢ufrcrttycar 12 months •nd W￿y¢￿r 12 months combined p)sition is as foliuws: Net At 31112n3 At inn2 UDre5tr1cted Genetal fijnd 1265J84 (1.456) 1263.928 TOTALFUNDS 1265 J84 (1,456) 1263.928 A wrreni year 12 month$ Ind prioryear 12 combinuj nthement in fwth. I￿hthd in the are a5 folbws.. Unrtstrlctrd f•Dth General futml 231.753 12332OY) 11.456} 231.753 {233,209) {1.45fi) Within the fimds Carried fc4ward a b&larKc of £593973 (2022: £593973) rclatts to thc revalu￿l0ti of the frc¢iKJld thi# thc ￿cOUnts. ii. REIATED PARTY DISCLOSURES The charitable company has tsken advantw of acmrnion. the of FinaD¢TII Rqxyting Standard 102 Tr Financial RcKKJrtiit8 Standud a￿11¢•bIr in the UK and Rewbh"t of Itel•nd. dJ"sclose rela(￿ pwrty tran￿¢t1￿ with wholly owned ￿￿sId1'ar￿s within the gNAV. 12. ULTIMATE copmioLLING PARTY Thrye is Do ultimate ¢ODtroliiDg rffjofth¢ ¢onww.

BroiboDrne RoMTrng Cl¥b Dttslitd Ststement of FI￿￿￿lACtIVll￿s forthe YearEDd¢d 3A D¢¢emb¢r 2•23 31112n3 31112ll2 INCOMEAND ENDOWMENTS Donxtlons and lryarles Donations MeMbe￿hIp income 9136 79.831 89.667 10295 78,794 89.089 Oth¢r tr44lng adlvlths Fundrnising events Income Rucking itKom¢ Sclwxtyl fees LLXrn to Row IDswan¢¢ ¢laim$ 1.439 4,724 1740 9.1511 5304 2.ILKI 7,074 2.550 17,028 21361 IDVUtmelli lo¢ome Deposit ac¢ouni iDteresL 87 Other Inun Gaift on sale oftangible w¢ts Tht8l Ine•ml•g r¢soutt¢$ 2JOO 113.949 11.6¢K) 117.8(hl EXPENDITURE Oiher tr•din¢ attiviti Other Direci tosts ChArltsble artivltles Rates and water Insurance Light athd h¢ai Tclcphonc Postage and staiion¢ry Sundri&s Repairs to ly)ats equipment BoHthouse refiMkn"shmeni Repalrs to Llub and gTuund5 Cl¢aoin¥ 8Dd r¢fu6¢ collection Van I￿￿1￿8 Costs Coachin8 expeiis¢s Subs¢riOion5 Bank charBes Depreciation of tsngible fixed &5sets 599 12.116 4J51 861 124 813 4,375 4.948 10.244 13J48 11257 1273 226 536 7,310 4,910 2.676 2.732 2J08 1.718 13.488 1279 Il6 53.717 119.422 49.655 106.029

Broxboun¢ R•wthg avb Det•Ued Statement •f FIn￿r￿lAd1VfjtIe1 for the Yegr Ended 31 Ik¢¢mlJer 2•23 31112111 Support ¢•sts Governanee eosti A¢¢outh¢ancy f¢¢6 Profe5sion31 & Legal ftt5 26 3,026 109.055 8.749 3.048 124.154 110205) T(rtal resource5 eX￿[￿j Net (e4￿d[l￿reykn¢•Ithe