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2024-10-31-accounts

Trustees’ Annual Report for the period

From 1[st] Nov 2023 to 31st Oct 2024

Charity name: Arnside Sailing Club

Charity registration number: 1200999

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 The objects of the Charity are
1) To promote community partcipaton in
healthy recreaton by providing facilites
and equipment for water sports, including
but not limited to sailing, paddle boarding,
kayaking, and canoeing, and organising a
programme of water sports actvites.
2) The promoton of the maritme heritage
of Arnside village for the public beneft by
the preservaton, repair, and maintenance
of historic buildings and craf in Arnside.
3) To provide or assist in the provision of
facilites in the interests of social welfare
for recreaton or other leisure tme
occupaton of individuals who have need of
such facilites by reason of their youth, age,
infrmity or disability, fnancial hardship or
social circumstances with the object of
improving their conditons of life.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17 and
1.19		 The Club ofers water sports at Arnside on
one of the country’s most scenic estuaries.
The Club owns 21 sailing dinghies, 7 sit on
top kayaks and 11 paddle boards, which
are available for use by members and for
training. Water sports at Arnside are based
at our Boat Park, which is located on the
beach, half a mile from our Clubhouse on
the Promenade.
We use Killington Sailing Associaton, near
Sedbergh an inland non tdal lake as a base
for training. We are a recognised RYA
Training Centre at Killington. We run club
nights there on Thursday evenings in the
summer. We also ofer training at Arnside.
In 2024 we ofered paddle board and kayak
trips to other locatons and dinghy cruises
in lakes.
Our clubhouse in an old customs bonded
warehouse is one of the oldest buildings in
Arnside. We own “Severn” a heritage yacht
built in Arnside in 1912, which is currently
being restored. Arnside has a signifcant
maritme heritage. Historically the estuary
was the port for Kendal. Crossfelds of
Arnside were leading builders of
Morecambe Bay Prawners, yachts and
other boats including Arthur Ransome’s
Swallow from 1840s to 1940s.
The Club has a youth programme. We also
ofer training to schools and other youth
group. We have an AALA (Adventure
Actvites) Licence. The Club ofers reduced
fees to students and people on a low
income enabling them to take part in water
sports. We aim to make water sports
afordable so that cost is not a barrier to
taking part.
The Club has a trading subsidiary, “Old
Customs House Trading Company Ltd”
which runs a programme of social and
music events in our clubhouse paying a
rent and donatng any profts to the
Charity.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 In managing the Charity trustees have
regard to the guidance issued by the
Charity Commission on public beneft

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Not applicable Para 1.38 Policy on grant making Not applicable Para 1.38 Policy on social investment

including program related investment The Charity has no paid employees. All the Para 1.38 trustees and officers are volunteers. Contribution made by Running the Charity requires a volunteers considerable amount of time. As well as the committee the club has between many members volunteer on a regular basis, for example by helping maintain our boat park, timing races or operating safety boats. The Charity provides training for volunteers in areas such as first aid and safety boat techniques. The Charity has an annual volunteer of the year award Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the
charity, identifying the
difference the charity’s
work has made to the
circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 1.Promotng Community Partcipaton in
Water Sports
1.1 Membership by Year
2019
2020
202
1
2022
2023
2024
69
113
169
150
149
123
The club ofers individual and family
memberships.
The number of memberships at the year-end
was 123. Including partners and children this
equates to around 300 members. This was
18% down on 2023 but stll considerably
higher than in 2019 pre-Covid fgure.
Reasons for the decline include people having
less free tme post Covid, poor summer
weather, less paddle boarding taking place
and increased cost of living, which would be
an important factor for families with young
children. Natonally sailing club membership
declined by3% with a more marked decline

in family membership. 88% of members have joined since 2020. There were 30 new memberships in the year (24% of total membership). Going forward we need to recruit this number of memberships each year to continue with current levels of activity. 56 memberships (38% of the 2023 total) did not renew. The main group that did not rejoin were members who joined the Covid years but then only took a limited part in club activity. We need to do more to retain members, putting on activity that meets their needs and encouraging them to take part. 1.2 Water Sports Activity Sailing numbers at Arnside were similar to 2023 with organised club events at weekends and informal sailing during the week. Our Try Out Day in May attracted 60 people. We ran 15 races during the year and 2 organised dinghy cruises out into the Bay towards Grange-over-Sands. One of the dinghy cruises was used as an opportunity to take new members out into the Bay. In the autumn we reintroduced midweek sessions with safety boat cover in the Autumn to get more people out midweek. The social aspect of sailing at the time as other people is also important. A new initiative was to run dinghy cruises on Windermere and Coniston Water for club members. Our club nights at Killington during the summer were generally well attended. They provide an opportunity for people to sail, paddle, kayak or windsurf at the same time as others with the reassurance of instructor in a safety boat present. We use Killington as inland training centre as unlike Arnside it is not tidal. It provides a location where new sailors, including children can practise their skills without having to worry about tides. Paddle boarding and kayaking use was similar to 2023 but well down on 2020, 2021 and 2022, Paddle board use has declined since its

peak during the Covid years as people had less spare time, more alternative leisure options, poor weather and as paddle boarding is no longer a new sport. In 2024, we ran a paddle board trip on the upper estuary, a social paddle boarding evening at Killington and a trip to the middle Derwent between Derwentwater and Bassenthwaite. In June we ran a family paddle and kayak fun day at Arnside attracting 22 people. We plan to run more paddle board trips and put on regular family paddle board sessions at Arnside in 2025.

1.3 Training

Offering training is important in attracting new members and meeting our charitable aims of getting more people out on the water.

We also offer training to schools and youth groups and have an AALA (Adventure Activities) Licence.

Number of Participants by Year (excluding schools and youth groups)

Actvity 2023 2024
Arnside
Adult Sailing 20 20
Youth Sailing 27 15
Paddle Boarding 38 22
Kayaking 11 15
Killington
Adult Sailing 20 36
Youth Sailing 52 46
Windsurfng 3 4
Power and SafetyBoat 8 10
Totals 179 163

Total number of participants decreased from 179 to 163 largely as we are offering fewer paddle board lessons than in previous years.

Schools and Youth Groups

2023 2024
Partcipants 104 157
No of Schools 2 4
No of Youth Groups 2 2
The number of partcipants in our school and
youth programme increased from 104 to 157
largely as a result of running lessons for two
more schools. We started ofering lessons for
schools in 2021 as a result of an approach
from a local school. We see school and youth
groups as a growth area helping us meet our
charitable aims.
At Arnside we ran taster and high tde sailing
sessions for both adults and youth. In 2024
and 2023 we ran fewer beginner sailing
lessons at Arnside due to the depth of water
at low tde. We also put on fewer adult and
youth lessons at high tde, partly due to
numbers being down on previous years
making it difcult to cover the costs of
running the sessions. Paddle board lessons
numbers have dropped from 160 in 2021 to
22 in 2024 mainly as the sport is no longer
new and since we have put on fewer lessons.
The Club is a RYA Training Centre at
Killington. Killington accounts for the largest
proporton of our training actvity. We are
group member of Killington Sailing
Associaton, which allows us to use their lake
for training and club nights. We are grateful
for their contnued support for our training
actvity there.
The number of adults taking part in sailing
lessons at Killington increased in 2024 due to
running regular improver sessions. Having
done beginner lessons many people beneft
from doing improver lessons to progress their
skills and improve their confdence. The
improver sessions were also atractve to
people who were taking up sailing again
having sailed in the past. We also need to do
more to convert people doing training at
Killington to regular sailors at Arnside.
Youth numbers were down as we trained
fewer young people at half term, partly
because of poor weather in the spring whilst
numbers during the summer holidays were
similar to 2023. We ran sailing lesson for a
group of 15 children who are being educated

at home. During the winter we ran monthly theory lessons in our club house, partly to give members a chance to meet up during the off season. We run powerboat training so that we have volunteers to operate safety boats to support our water sports programme.

Training Revenue

2021 2022 2023 2024
Arnside 8050 4581 2730 2130
Killingto
n		 6740 6473 1063
7		 1218
0
Schools
& Youth
Groups		 1080 1230 4110 3987
Total 1589
0		 1229
2		 1747
7		 1835
7

Revenue from training has increased by 15% since 2021 largely due to running lessons for school and youth groups. Arnside training income has dropped as the numbers for paddle board lessons have declined and as increasingly, we are offering more training at Killington. Income from paddle board lessons at Arnside has reduced from £4700 in 2021 to £790 in 2024. 1.4 Club Craft The Club own 21 sailing dinghies, 11 paddle boards and 7 kayaks. They are available for use by members and for training. At Killington we use boats owned by Killington Sailing Association.

We brought an additional medium rig and one extra small rig for our ICLA dinghies (Lasers) so all three boats have the three different rigs sizes making them suitable for older youth, women and lighter weight men.

To increase the number of boats available for use by the Club at Killington, we brought two second hand Picos at £500 each and donated them to Killington Sailing Association,

enabling them to be used by other groups. These were funded by donations. 1.5 Changing Facilities At present there are no proper changing facilities in our boat park. Users, especially groups expect clubs to have changing facilities. We were awarded a grant of £6500 a February 2024 to take plans for proposed changing facilities in our boat park to planning permission stage. A local architect was appointed to take forward the proposals with a view to obtaining planning permission in 2025. Once planning permission is granted, we will need to carry further fundraising to be able to build the facility. 2. Promoting Arnside’s Maritime Heritage Arnside has a long maritime history. The estuary was the port for Kendal. Crossfields built yachts and Morecambe Bay Prawners in the village from 1840s to the 1940s. There are long term aspirations to have a heritage centre based on the village’s maritime heritage. The Club own Severn, a yacht built in Arnside in 1912. Severn is currently being restored by David Moss Boatbuilders at Skippool near Blackpool. The restoration should be completed in 2025 with Severn back on the water at Arnside in 2026. The project is funded separately from the Sailing Club by grants to the Friends Group. The National Lottery Heritage Fund have increased their grant from £58,000 to £89,000 which should cover increased costs due to inflation and extra work being needed. An additional grant of £15,000 from the Garfield Weston Trust was obtained. Separately from the Club, several club members have been involved in a project to set up the Morecambe Bay Prawner Trust to buy, maintain and sail Spray, a boat built in Arnside in 1896. Our clubhouse in the Old Custom House is

one of the oldest buildings in Arnside. The roof on the east side of the building is likely to need replacing in the next 5 years. We also want to improve fittings and deal with damp problems. The Classic Boat Regatta in June was hit by poor weather with only three boats sailing. The maritime singing festival in August with singing on the pier and in the clubhouse was well attended. We held a third conference on Crossfields and the different boats they built in November 2023. We plan to hold a fourth conference in November 2025. 3. Helping people in need, including young people 3.1 Youth The Club offers RYA Youth Courses at Killington, improver sessions at Arnside and training to schools and youth groups. The Club has an AALA Licence (Adventure Activities Licence). During the year we ran taster sessions for four schools and a Scout group. During the summer holidays we again put on a RYA sailing lessons for Kent Estuary Youth Project at Killington aimed at young people from disadvantaged backgrounds and hosted a day of beach and water sports activities at Arnside. In total 157 children and young people took part in our school and youth group programme compared to 104 in 2023. We introduced a small bursary scheme to help parents receiving universal credit pay for sailing lessons. 3.2 Adults

We became a RYA Sailability Club in 2023. Whilst we do not offer sailing sessions for disabled groups, we aim to accommodate people with disabilities or special needs on our training sessions.

The Club offers reduced cost membership to people with a low income and students. In 2024 this cost £25. We had 7 low income or student memberships in 2024.

Additional information (optional) You may choose to include further statements where relevant about:


Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set		 Para 1.41
Investment performance
against objectives		 Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 The Club’s income was £39165 in 2023 –
2024 compared to £40,824 in the previous
year. The main difference was that income
from grants and donations was about
£2000 lower than in the previous year.
Training income was up, whilst there was
slight decrease in membership income.
Increased membership fees helped offset
the decline in member numbers,
Expenses including deprecation were
£41,816 giving a deficit of £2651 compared
to £3343 deficit in the previous year Prior to
depreciation expenses were £32,152 giving
a surplus of just over £7000.
Depreciation is largely accounted for by the
decline in the value of club boats over time.
At the present time, most club boats are
less than 10 years old. Club boats should
have a life expectancy of least 25 years
though maintenance costs will increase
over time. For example, at some point the
boats will need new sails. We need to plan
for replacing and upgrading the club’s fleet
in the future, selling old boats and replacing
them with new ones. The existing fleet was
largely paid by grants and donations. Whilst
we cannot predict the future, we anticipate
this will be how replacement boats will be
funded in future years
At the end of the financial year, the club
had assets of £355,399. The Clubhouse
accounts for around 70% of the club’s
assets and club craft most of the remaining
30%..
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 The Club’s policy is to hold a minimum
level of cash reserves to cover 6 months
operating expenses, currently £16,500 a
year. Our income is seasonal with the
majority of income coming in during the
spring and summer in advance of
expenditure
In the short term we want to build up cash
reserves to help pay for investment in new
changing facilities in our Boat Park and roof
repairs on our historic Clubhouse.
Amount of reserves held Para 1.22 The Charity held £32,793 in cash at the
end of the financial year
Reasons for holding zero
reserves		 Para 1.22 Not applicable
Details of fund materially in
deficit		 Para 1.24 Not applicable
Explanation of any
uncertainties about the		 Para 1.23 Not applicable

charity continuing as a going concern

Additional information (optional)
You may choose to include further statements where relevant about:		 Additional information (optional)
You may choose to include further statements where relevant about:		 Additional information (optional)
You may choose to include further statements where relevant about:
The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47 Membership accounted for 30% of income,
training 48%, rent from Old Customs House
Trading Company 15%, grants and
donations 7%
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
A description of the principal
risks facing the charity		 Para 1.46 The Club is at risk to membership numbers
and income declining. We mitigate against
this by monitoring membership numbers,
controlling expenditure, so it matches our
income, attracting new members, putting
on activity to retain existing members and
reviewing our strategy on a yearly basis.
Similarly, we are at risk to training income
declining. We mitigate against this by
monitoring take up, reducing the amount
training we run, varying our training offer so
we put on more of the popular courses and
less of those with a low take up and by
extra promotion. We review our overall
training offer at least once a year.
We are at risk from income our trading
subsidiary declining and costs increasing.
We mitigate against this by monitoring
sales every month, managing expenditure
and seeking to increase income, for
example by better promotion of events,
putting on acts that are likely to attract a
bigger audience or varying our product mix
to concentrate on activity that creates a
bigger profit margin, such as private
parties. With fixed costs associated with the
building, it is important that the trading
subsidiary makes a profit and is not a drain
on the charity resources.
The Club is subject to risks associated with
the national and local economic events,
catastrophes such as Covid and changes in
people’s lifestyles. An economic downtown
for example might mean that people had
less money to spend on water sports (or
alternatively an opportunity to increase club
turnover with more people holidaying at
home). The club mitigates risk by keeping
up to date to with national developments
and water sports trends, by monitoring take
up of club activities, cutting costs or by
adapting the club’s product offering to
current circumstances. A decline in
revenue in one area can be offset by
switching resources to a growth area.
The Club is exposed to risks connected
with owning club assets such as the
clubhouse and club craft. We mitigate
against this by holding adequate insurance,
conducting regular safety inspections and
by anticipating major items of expenditure
in advance.
The Club is subject to risks by running
water sports and other activities. We seek
to reduce risk from our activities by holding
public liability and employer insurance (that
also covers volunteers) and by having a
safety management system in place. We
conduct risk assessments, record incidents,
provide safety boat cover, give volunteers
first aid training, offer advice to participants
on safety and have operating procedures.
We reduce risks to young people and
vulnerable adults by having a safeguarding
policy in place, by following RYA best
practise and carrying out DBS checks on
instructors and volunteers.
The Club is subject to the risk of key
members and officers moving on. We
mitigate the risk of this by sharing the
workload, encouraging new volunteers to
come forward and develop their knowledge
so that there are people who can take over
in the future.
Other In 2025 we plan to introduce an Assistant
Instructor Scheme for older teenagers and
adult volunteers who want to help with
training. The scheme would help older
teenagers with life skills helping to improve
their career prospects. Assistant instructors
would work alongside full instructors
supplementing them rather than being in
place of them for example helping show
participants how to rig a boat or take them
out sailing
Subject to the availability grant funding in
2025 we would like to extend our bursary
scheme to enable more children whose
parents are in receipt of universal credit to
take part in water sports.

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 Constitution adopted 14 Nov 2022
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 Charitable Incorporated Institution –
Association
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 Trustees are elected by the Charity’s AGM
on a yearly basis

Additional information (optional) You may choose to include further statements where relevant about:


Policies and procedures
adopted for the induction
and training of trustees
Para 1.51
New trustees are given an induction on
how the Charity works, its charitable
objectives, acting in the public interest and
the role of charity trustee. Training is given
to trustees as appropriate. Trustees are
encouraged to take part in club
development events run by the RYA and
Paddle UK
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51 The Charity is managed by the main
trustee committee which meets monthly
and has a yearly strategy meeting to review
activity and plan for the coming season.
Different trustees have different areas of
responsibility and expertise. The Charity
seeks to have trustees from diverse
backgrounds to reflect the needs of
community and have trustees with a wide
range of experience and expertise. Other
club volunteers not on the trustee
committee have responsibility for different
areas, such as the maintenance of the Boat
Park.
The Charity uses freelance instructors for
training, one of whom administers the
club’s training programme on a contract
basis.
The Charity has a trading subsidiary Old
Customs House, Arnside Ltd which runs a
programme of live music and social events
in the Clubhouse paying a rent to charity
and donating any profits to us.
The Charity is affiliated to the RYA, the
national governing body for sailing and an
approved RYA Training Centre at
Killington. In January 2024 we became
members of Paddle UK, the governing

body for canoeing and paddle boarding, giving us access to their advice and support. The Club is a group member of Killington Sailing Association. We use Killington as a Relationship with any Para 1.51 base for training. related parties Other

Reference and Administrative details

Charity name Arnside Sailing Club
Other name the charity uses
Registered charity number 1200999
Charity’s principal address 19 Promenade
Arnside
Carnforth
LA5 0DH

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
year		 Name of person (or body) entitled to
appoint trustee (ifany)
Alasdair Simpson Commodore
Jane Caldwell Secretary
Alan Dawson Treasurer
Andrew Pringle
Chris Stanger
Andrew Newman
Marianne Lueking
Rosemary
Richards

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s)

Position (eg Secretary, Chair, etc)

Date

Arnside Sailing Club Accounts

Year Ended 31 October 2024

Arnside Sailing Club

Income & Expenditure Account Year Ended 31 October 2024

Income
Rent from The Old Customs
House Trading Co. Ltd
Membership fees
Water activities & training
Grants and donations
Sundries
Expenses
Water activities and training
Establishment costs
Insurance
Repairs and maintenance
Accountancy
Legal and professional
Sundries
Depreciation charges
Release of deferred grants
and donations
Net depreciation charge
Loss on disposal of equipment
Deficit for the year		 Year Ended
31 October 2024
£
£
6,000
11,735
19,122
2,308
0
39,165
22,208
769
3,796
2,533
0
383
2,464
13,298
(3,634)
9,664
0
41,816
(2,651)		 Year Ended
31 October 2024
£
£
6,000
11,735
19,122
2,308
0
39,165
22,208
769
3,796
2,533
0
383
2,464
13,298
(3,634)
9,664
0
41,816
(2,651)		 Year Ended
31 October 2023
£
£
6,000
11,960
18,359
4,342
163
40,824
23,158
1,313
2,867
5,107
(1,000)
2,025
1,709
9,438
(450)
44,167
(3,343)		 Year Ended
31 October 2023
£
£
6,000
11,960
18,359
4,342
163
40,824
23,158
1,313
2,867
5,107
(1,000)
2,025
1,709
9,438
(450)
44,167
(3,343)
(3,343)

Arnside Sailing Club Balance Sheet As At 31 October 2024

Fixed assets
Investments
Freehold property, at valuation
Integral fixtures & fittings:
Cost brought forwards
Additions
Less accumulated depreciation
Plant & equipment:
Cost brought forwards
Additions
Disposals
Less accumulated depreciation
Current assets
Debtors and prepayments
Loan to The Old Customs House
Trading Co. Ltd
Building society account
Bank current account
Paypal account
Suspense
Cash in hand
Current liabilities
Creditors and accruals
Net current assets
Total assets less current liabilities
Long term liabilities
Deferred grants and donations
Represented by:
Accumulated surplus
Safety boat engine fund
Revaluation reserve		 As At
31 October 2024
£
£
1
250,000
8,344
0
8,344
2,955
5,389
128,494
3,012
0
131,506
38,881
92,625
348,015
2,475
7,268
10,151
22,642
12
0
0
42,548
828
41,720
389,735
34,336
355,399
105,475
624
249,300
355,399		 As At
31 October 2023
£
£
1
250,000
8,344
0
8,344
2,216
6,128
90,583
39,268
(1,357)
128,494
26,322
102,172
358,301
1,577
1,746
10,151
16,100
844
0
0
30,419
0
30,419
388,719
30,669
358,050
108,126
624
249,300
358,050		 As At
31 October 2023
£
£
1
250,000
8,344
0
8,344
2,216
6,128
90,583
39,268
(1,357)
128,494
26,322
102,172
358,301
1,577
1,746
10,151
16,100
844
0
0
30,419
0
30,419
388,719
30,669
358,050
108,126
624
249,300
358,050
388,719
30,669
358,050
108,126
624
249,300
358,050

ARNSIDE SAIUNG CLUB REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF THE CLUB ON THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2024 I report to the Trustees on my examination of the accounts of the club for the year ended 31 October 2024 which have been prepared in accordance with Ihe Charities AGt 2011 (the Act) and with the Financial Reporting Standard 102 (effective 1° January 20161 as modrfied by FRS 102 SORP {Ststement of Recommended Practi￿ for Accounting for Charities) 2015 {a$ amended by the Bullelin issued in February 2016), {The SORP), published by the Charity Commission in England & Wales (CCEW), and under the historical cost convention. Respective responsibllitiès of the Trustee$ and the Independont Examiner and the basis of the report As the club's tru6tees, you are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with Unrted Kingdom Generally Accepted Accounting PraGtiGe, applicable to smaller enlilies, and for being satisfied that the flnancial statements give a tru8 and fair view. It 18 my responsibilty to :. l. examlne the accounts under section 145 of the Charities Act. ii. follow the procedures laid down in the general Directions given by the Charrly Commission (under sectson 145(5){b) of the Charities Ad) Ba818 of Inde￿nd*nt Examlnerf8 Statement and scope ol work undertaken I report in resped of my examination of the dub's accounts urried out under s145 of the Act. In carrying out my examination. I have followed Directions given by the Charity Commission under section 14q5) (bl of the Act setts'ng out the dutwJ of an independent examiner in relation lo the conducting of an independent examination. An iThlependent examination includes a review of the accounting records kept by the club and the accounting systems employed by th8 club and a comparison of the accounts presented to those records. 118190 Indudes consid8ration of any unusual items or disclo8ure8 in the accounts, and seeking expl8n8tion8 from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as po$8ible that there have been no breaches of the Chanty legislation and that on a test basis of evidence relevant to the amounts and di8dosures made, the accounts comply with the SORP. I have completed my examination and can confirm that no material matters have come to my attention in conneGtion with the examination glvlng m8 cau8e to believe that In any mater181 respect. Accounting records were not kept in respect of the charity as required by the Charities Act The accounts do not accord wtlh th08e re¢￿d8 The accounts do not comply vAth the applicable requlrements concerning the fomi and content of the accounts set out in the Charrties Act other than any requirement that the accounts give a true and fair view. which is not a matter Conside￿ as part of an independent examination.

I have no concems and have come across no other matters in connection with the exam to which attention should be drawn in this report in order to enable a proper und rstand g of the accounts to be reached. P Rals kFCA Fairfax House 6 Mill Field Road Bingley BD16 1PY 8th August 2025