2025-10-31-accounts

Trustees’ Annual Report for the period

From 1[st] Nov 2024 Period start date To 30 Oct 2025 Period end date

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 participation in healthy recreation by providing facilities and equipment for water sports, including but not limited to sailing, paddle boarding, kayaking, and canoeing, and organising a programme of water sports activities. 2) The promotion of the maritime heritage of Arnside village for the public beneft by the preservation, repair, and maintenance of historic buildings and craft in Arnside. 3) To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infrmity or disability, fnancial hardship or social circumstances with the object of improving their conditions 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. In 2025, the Club owned 22 sailing dinghies, 7 sit on top kayaks and 11 paddle boards, which are availableforuse bymembers 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 Association, near Sedbergh an inland non tidal 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 2025 we ofered paddle board and kayak trips to other locations 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. Arnside has a signifcant maritime 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 Activities) 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 donating any profts to the Charity.
Statement confirming whether the trustees have had regard to the guidance	Para 1.18	In managing the Charity trustees have regard to the guidance issued by the Charity Commission on public benefit

issued by the Charity Commission on public benefit

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

	SORP reference
Policy on grant making	Para 1.38	In 2025 we introduced a small bursary scheme to help families on a low income to pay for water sports training for their children. To be eligible families had to be in receipt of income support.The scheme was funded by a grant from the Areti Trust
Policy on social investment including program related investment	Para 1.38	NA
Contribution made by volunteers	Para 1.38	The Charity has no paid employees. All the trustees and ofcers are volunteers. Running the Charity requires a considerable amount of time. As well as the committee the club has between 30 and 40 members who volunteer on a regular basis, for example by helping maintain our boat park, timing races, operating safety boats, taking new members out sailing, helping instructors or leading paddle board trips. The Charity has an annual volunteerof the yearaward
Other		The Charity provides training for volunteers in areas such as frst aid and safety boat operation. In 2025 we introduced an Assistant Instructor Scheme and trained two members as paddleleaders

Achievements and Performance

	SORP referenc e
Summary of the main achievement s of the charity, identifying	Para 1.20		1. Watersports 1.1 Membership Year 2019 202 0 202 1 202 2 202 3 202 4 202 5 Membe r-ships 69 113 169 150 149 123 116

the difference the charity’s work has made to the circumstance s of its beneficiaries and any wider benefits to society as a whole.		The club ofers individual and family memberships. The number of memberships at the year-end was 116. Including partners and children this equates to around 300 members. This was 6% down on 2024 but still considerably higher than in 2019 pre-Covid. Membership grew rapidly during Covid as people were looking for things to do and since we introduced paddleboarding in 2020. Since 2021 membership has declined due to people having less free time post Covid, members moving on and increased cost of living, for example for families. Around 80% of members have joined since 2020. There were 25 new memberships in the year (21% of total membership). Going forward we need to recruit this number of memberships each year to continue with current levels of activity. 29 memberships (25% of the 2024 total) did not renew. This compares to 38% in 2024. To retain members, we need to put on activity that meets their needs and encouraging them to take part. Sailing was the main activity for nearly 40% of club activity with paddle boarding and kayaking accounting for 20%. Parents of youth sailors accounted for 16% of members. 1.2 Water Sports Activity In total organised water sports activity took place at Arnside on 68 days and at Killington on 69 days with 7 trips to other locations. At Arnside depending on the tide, we ofered a programme of sailing at weekends and midweek. This included racing, social sailing, dinghy cruises out into the Bay, youth, improver and taster sessions. A new initiative was to run sessions where new members could go out with experienced members. We ran dinghy cruises on Coniston Water and Windermere. Sailing numbers at Arnside were slightly down on 2024, especially in the autumn when the weather was poorer. We were not able to take anyone out on our Try Day due to strong winds, but went ahead with an event in the Boat Park anyway, which attracted fewer people. Our Classic Boat Regatta in June was also afected by the weather. We ran 7 races at Arnside. In 2026 we want to increase the numberof races andmembers,including youth

taking part. We want to do more to encourage people who have done our sailing courses at Killington to sail at Arnside At Killington our Thursday club nights have continued to be a success with numbers averaging 12 per session. 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. A new initiative was to run joint monthly races there with Killington Sailing Association (and Sedbergh School), which we plan to build on in 2026. In 2025 we ran a programme of group social paddleboarding and kayaking, including trips to locations such as Coniston, the River Lune at Halton and the Middle Derwent between Derwentwater and Bassenthwaite. At Arnside we ran a series of family paddle days. Kayaking and paddle boarding are good way of introducing children to water sports. Our paddle sports season was started in April by a visit from Jo Moseley, author of paddle boarding guides to Great Britain and the Lake District. She gave a talk in our clubhouse and paddle boarded with a group from the club in the estuary the next day. At Easter, Lizzie Collinge MP for Morecambe and Lunesdale came to a Family Fun Paddle Day on the estuary at Arnside. The event also included beach activities, such as sandcastle building. With the Paddle Boarding now a mature sport, the emphasis has changed from offering beginner lessons to running group social activity and family paddle days, With the number of people paddle boarding nationally being three times higher than sailing and for canoeing 4.5 higher, paddle sports offer a growth opportunity for the club. We are the only club in Cumbria and North Lancashire offering a programme of social paddle boarding. Doing paddle boarding as part of a club offers members people to paddle with, greater safety, support, led trips and the opportunities to progress 1.3 Becoming a Paddle UK Club In January 2025 we became a Paddle UK Affiliated

Club. Paddle UK (formerly British Canoeing) is the governing body for Paddle Boarding and Canoeing. By becoming a Paddle UK Club, we get access to their advice, grant funding and promotion. Being a Paddle UK Club is a mark of quality. To qualify as a Paddle UK Club, a club has to meet their safety and safeguarding standards.

1.4 Training

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

Number of Participants by Year excluding schools and youth groups

Activity	2023	2024	2025
Arnside
AdultSailing	20	20	12
YouthSailing	27	15	19
PaddleBoarding	38	22	35
Kayaking	11	15	5
Killington
AdultSailing	20	36	29
YouthSailing	52	46	42
Windsurfng	3	4	6
Power and Safety Boat	8	10	5

At Arnside we ran taster lessons and high tide improver sessions for both adults and youth. Numbers taking part in adult improver sessions at Arnside declined in 2025 as we put on fewer sessions, whilst numbers for youth sessions increased. Paddle board lessons numbers increased as we introduced shorter taster lessons. However, numbers are well below the 160 recorded in 2021 when the sport was new.

The Club is a RYA Training Centre at Killington. Killington accounts for the largest proportion of our training activity. We are group member of Killington Sailing Association, which allows us to use their lake for training and club nights. We are grateful for their continued support for our training activity there.

The number of adults taking part in sailing lessons at Killington decreased mainly as we had fewer participants for our midweek improver sessions there.

Numbers for youth courses during the school holidays were slightly down, perhaps as families

have less spare money. A Home Education Group accounted for 11 of the youth participants.

We ran a powerboat course for 4 people from Lancaster University in March with a spare place going to a club member.

1.5 Training Revenue

	2021	2022	2023	2024	2025
Arnside	8050	4581	2730	2130	1839
Killington	6740	6473	1063 7	1218 0	1294 0
Schools & Youth Groups	1080	1230	4110	3987	3798
Total	1589 0	1229 2	1747 7	1835 7	1855 7

Revenue from training has increased by 17% since 2021 largely due to running lessons for school and youth groups. Most of our training now takes place at Killington. Arnside revenue has declined as numbers for paddleboard lessons have decreased and as the emphasis has shifted to providing training at Killington, though we still run taster lessons and improver sessions at Arnside to introduce adults and youth to sailing on the estuary. Revenue from schools declined slightly in 2025 as we were not be able to offer Arnside School sailing sessions at Arnside due to the depth of water at low tide. This offset by running lessons for Sedbergh Summer School, a new customer.

1.6 Volunteer Training

In 2025 we introduced an Assistant Sailing Instructor Scheme with 4 youth and 1 adult member taking part. Whilst not being full instructors, Assistant Instructor help instructors with lessons for example by showing participants how to rig a boat or taking them out sailing. The scheme offers older youth a chance to progress their skills and gain experience that will help them in the future life. Becoming an instructor is a means where an adult member can help the club, pass on their skills and meet new people. We plan offering a chance for older youth and adults to become full instructors in 2026 and possibly repeat the Assistant Instructor Course in 2027.

To support our paddle board programme, we trained two volunteers as Paddle Leaders in 2025. Paddle

Leaders are qualified to lead paddle board trips. In the Autumn we ran a SUP safety course for 8 members, which covered rescue techniques. We are looking at training two members as Paddle Board instructors in 2026. We ran refresher training for safety boat crew in the Spring, though only trained one new powerboat driver during the year. We put on a first aid course for Club Volunteers 1.7 RYA Impact Awards Jane Caldwell, our secretary, was awarded a RYA Impact Award for her work as an Assistant Instructor supporting training. 1.8 Club Craft We were given a Laser 2000 built in 2006 in good condition by a non-member in the spring increasing the number of club sailing dinghies to 22. We would like to record our thanks 1.9 Proposed Water Sports Hub At present there are no proper changing facilities in our boat park in Arnside. We are developing plans for a “water sports hub” in our boat park consisting of changing facilities and a meeting / social room . We were awarded a grant of £6500 a February 2024 by the Council to develop plans for changing facilities. We decided not to go ahead with our initial proposals due to the estimated cost of £150,000 plus and as the building had to be relocated in the centre of the Boat Park to avoid tree roots cutting down on the amount of boat parking. We are now progressing plans for a smaller facility which costing around £80,000 which should be easier to fund. As well as water sports the facility could be used for Forest Schools. We anticipate applying for planning permission in 2026 or 2027 with a possible build in winter 2027/8 depending on how quickly we can raise the money. 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.

The Club owns Severn, a yacht built by Crossfields in Arnside in 1912. During the year Severn restoration by David Moss Boatbuilders at Skippool near Blackpool was ongoing. Severn was finally put back on the water in April 2026. The restoration cost £160,000 funded by grants from The National Lottery Heritage Fund, Garfield Weston Trust, Headley Trust, Cumbria Community Foundation, Arnside Silverdale Grant Fund, Barnes Trust, donations and fundraising events. The project is funded separately from the Sailing Club through the Friends Group. The project should give club members an opportunity to help sail a historic boat. Separately from the Club, several club members are involved with Morecambe Bay Prawner Trust which owns Spray, a boat built in Arnside in 1896. Just outside the reporting period in November 2025, we held a conference on Crossfields of Arnside and the different boats they built attended by about 50 people. Presentations included a talk about Pacific Moon, a Crossfield’s yacht that sailed to Tahiti in 1931/2 and Molly a yacht built by Crossfields in 1914 for a Lancaster doctor, now in the Mediterranean. As part of the National Lottery Heritage Fund project an archive website on Crossfields is being set up. We were awarded a £16,450 grant by the Council in the summer to set up a small maritime heritage centre in the foyer of our clubhouse and improve music equipment, though the grant has not yet paid. Our clubhouse in the Old Custom House is one of the oldest buildings in Arnside. The Classic Boat Regatta in June was hit by poor weather. In August we held our fifth maritime singing festival with singing on the pier and in the clubhouse. 3. Helping people in need, including young people 3.1 Youth The Club offers RYA Youth Courses at Killington, taster and 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 water sports sessions for three schools, three youth groups and for international students at Sedbergh Summer School.

In total 105 children and students took part in our school and youth group programme in 2025.

On our RYA Youth Sailing Courses at Killington, we trained 42 children and young people. We trained four youth members as Assistant Instructors.

Our AALA licence was extended for another three years. We would like to thank Ian Mason, our chief instructor for his work on the AALA application. We received a grant the Areti Trust in 2025. £1000 was to support water sports lessons for schools and youth groups in the Lancaster City Council area, especially those from disadvantaged areas and £1000 for a bursary scheme to help parents in receipt of Universal Credit to pay for water sports 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 2025 this cost £25. We had 7 low income or student memberships. Including two families.

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

Our plans for 2026 include Other developing our training programme by offering a clearer pathway for new participants supporting on their journey from being complete beginners to experienced participants. We want to grow the number of schools and youth groups we offer water sports to giving more young people a chance to take part in water-sports. We are running a RYA Level 1 Sailing Course for Beetham School in 2026. On the Isle of Wight, Seaview Yacht Club have set up a Youth Sailing Trust to fund a terms worth of free sailing lessons for local schools. We need to do more to encourage participants in school sessions to feed into the club’s youth programme. We plan training two or three of older youth members as full sailing instructors enabling to them help with lessons and improve their life prospects. We are looking at setting up a community rowing scheme in future by acquiring a boat that can be rowed by our 4 more people. Community rowing boats have proved popular elsewhere in the country .

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 £38,967 in 2024 – 2025 compared to £39,165 in the previous year. The main diference was that grant income was slightly lower. Membership and training income was slightly up. Membership accounted for 30% of income, training 50% and rent from Old Customs House Trading Company 15%. Expenses including deprecation were £45662 giving a defcit of £6695 compared to £2651 defcit in the previous year. This indicates that the Club is not generating enough income to invest in upgrading facilities or replace boats and equipment when they come up for renewal. This means that we are dependent on grants, donations and fundraising to pay for new initiatives, which may not always be available. Prior to depreciation expenses were £36001 giving a surplus of £2986 compared to £7000 in the previous year. At the end of the fnancial year, the club had assets of £348,704. 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 £18,000 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 onour historic Clubhouse.
Amount of reserves held	Para 1.22	The Charityheld£27,682 incash

		at the end of thefnancialyear
Reasons for holding zero reserves	Para 1.22	NA
Details of fund materially in deficit	Para 1.24	NA
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	NA

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	The Charity principal source of funding is membership for 30% of income, training 50% and rent from our trading subsidiary Old Customs House Trading Company 15%. For items of capital expenditure, we are dependent on grants and donations
Investment policy and objectives including any social investment policy adopted	Para 1.46	NA
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 ofer 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 ofer 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 increaseincome,forexample or

varying our product mix to concentrate on activity that creates a bigger profit margin. 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

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	CIO
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 members at the AGM each year. We aim to have a balance of trustees from diferent backgrounds with diferent skill sets

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 runbytheRYAandPaddle 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. Diferent trustees have diferent areas of responsibility and expertise. The Charity seeks to have trustees from diverse backgrounds to refect 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 diferent 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. We have a Friends Group for Severnour historic yacht.

		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 profts to us. The Charity is afliated to the RYA, the national governing body for sailing and an approved RYA Training Centre at Killington. In January 2025 we became members of Paddle UK, the governing body for canoeing and paddle boarding, giving us access to their advice and support. We are members of Cumbria Canoeists, the regional body for promoting canoeing and paddleboarding.
Relationship with any related parties	Para 1.51	The Club is a group member of Killington Sailing Association. We use Killington as a base for training.
Other		Our plans for 2026 include developing our

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
	Andrew Newman
	Chris Stanger
	Marianne Lueking
	RosemaryRichards

– 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) Alasdair Simpson

Position (eg Secretary, Commodore (2024 - 2025 Chair, etc)

Date

11 Augusr 2026

Arnside Sailing Club Accounts

Year Ended 31 October 2025

Arnside Sailing Club Income & Expenditure Account Year Ended 31 October 2025

Income Rent from The Old Customs House Arnside Ltd Membership fees Water activities & training Grants and donations Sundries Expenses Water activities and training Watersports co-ordinator & volunteer training Establishment costs Insurance Repairs and maintenance Legal and professional Sundries Dinghy pen development Depreciation charges Release of deferred grants and donations Net charge Loss on disposal of equipment Deficit for the year	Year Ended 31 October 2025 £ £ 6,000 11,812 19,654 1,302 200 38,967 16,510 7,285 962 4,992 2,543 543 3,166 4,872 13,295 (8,506) 9,661 0 45,662 (6,695)	Year Ended 31 October 2025 £ £ 6,000 11,812 19,654 1,302 200 38,967 16,510 7,285 962 4,992 2,543 543 3,166 4,872 13,295 (8,506) 9,661 0 45,662 (6,695)	Year Ended 31 October 2024 £ £ 6,000 11,735 19,122 2,308 0 39,165 15,573 6,635 769 3,796 2,533 383 2,464 9,664 0 41,816 (2,651)	Year Ended 31 October 2024 £ £ 6,000 11,735 19,122 2,308 0 39,165 15,573 6,635 769 3,796 2,533 383 2,464 9,664 0 41,816 (2,651)
				(2,651)

Arnside Sailing Club Balance Sheet As At 31 October 2025

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 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 2025 £ £ 1 250,000 8,344 0 8,344 3,694 4,650 131,506 528 0 132,034 51,437 80,597 335,248 1,253 11,868 10,151 17,711 12 40,995 1,709 39,286 374,534 25,830 348,704 98,780 624 249,300 348,704	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 42,548 828 41,720 389,735 34,336 355,399 105,475 624 249,300 355,399	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 42,548 828 41,720 389,735 34,336 355,399 105,475 624 249,300 355,399
			389,735 34,336
			355,399
			105,475 624 249,300
			355,399

ARNSIDE SAILING CLUB REPORT QF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF THE CLUB ON THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2025 I reportto the Trustees on my examination of the accounts of the club for tho ygar ended.31 October 2025 which have been prepared in acGordance with tho Charilies Act 2011 (the Act) and with the FinanGial Reporting Standard 102 leffeotive 1%l January 2016) as modifted by FRS 102 SORP (Statement of Recommended Practlce for Accounting for Charhles) 2015 las amandad by the Bulletln Issued in February 2016). (The SORP), published by the Charlty Commlsslon In England & Wales (CCEW), 8nd unoer the historical cost convention. Respactive responsibilitias of thè Trustè•s and th8 Indèpèndont Examinèr and the basis of the report As the club's trustees. y¢Ju are responsible for the preparation of the financial statements in accord8n¢e w¢th the Charllie$ Acl 2011 gnd all olher appllcabEe law and wf(h United Kingdom Generally Accepted Accounllng Practlce. appllcable to smaller entities. and for being satbsfied that the financial statements give a tr.ue and falr view. It is my responsibility to -_ i. pxamine the accounts under section'145 of the Charitie5 Act. ii. follow the procedures laid down in the general Diwtions given by the Charity Commission (under section 145(5)Ib) of the Charities Act) Basis of Independent Examinerfs Statement and Scope of work und8rtaken I report In respect of my exaMinatSon of the club's acoounts oarrigd out undei 5145 01 tho Acl. In carrylng out my examination. I have followed Directsons given by Ihe Chaiify Commission under section 145151 (b) of the Act setllng out the duties of 8n Independent examiner in relation to lh8 conducling of an independent examination. An in'dependent examln81ion includes a revlew of the 8ccounling records kept by the Glub and the accounting systems employed by the club and a comparison of the accounts presented to Ihose records. It also includes consideration of any unusual Items or diaclosures In the accounts, and seeking explanations from you, as Trustees, ccncerning such matters. The purpose of the examinalon is to establish as far as p055ible that there have been no breaches of the charty legislation and that on a test basls of evidence rel8vaDt to the amounts and disclosures made, the accounts comply with the SORP. I have cornpleled my examination and Gan Confimi that no material matters have come to my attantion in ttonnèction wllh th• èxamination giving m0 causè to bali8V8 thal in any matèrial respgQt. A¢countlng records were not kept In rospect of the charity a5 required by the Charf(ies Act The accounts do not accord with thos& records The accounts do not Gomply with the applicable requirements concernlng the form and contant of lh8 accounts set out in the Charilies Act other than any requirement that Ihe ac¢ounts giva a true and fair view4 which is not a matter constdered as part of an Independent examlnatlon.

I have no concems and have come across no ott)er matters in connection with the examinat. under nding o hich attention should be drawn in this report in order to enable a proper the accounts to be reached. Raistri FCA Fairfax House 6 Mill Field Road Bingley BD16 1PY 41h August 2026