Docusign Envelope ID: 22FE82E8-7E7C-4FBC-B888-1FD51204B4BA 


## **Trustees’ Annual Report for the period from 1[st] January to 31[st] December 2025** 

**Charity name:** Bradford on Avon Boat Club 

**Other names:** The club is also known as Bradford on Avon Rowing Club and Bradford on Avon Canoe Club, and uses these names primarily when entering races. 

**Address:** Barton Bridge, Pound Lane, Bradford on Avon, Wiltshire BA15 1LF 

## **Charity registration number:** 1202991 

**Trustees:** Matthew Hubbard (resigned 14[th] April 2025), Robert Beer, Mark Stamper, Kirstie Sneyd, Andrew Phillips (appointed 14[th] April 2025) 

## **Objectives and Activities** 

Per the constitution, the objects of the CIO are, “the promotion of community participation in healthy recreation for the benefit of the inhabitants of Bradford on Avon and the surrounding area by the provision of facilities for water sports activities including rowing, canoeing and kayaking.” 

The CIO engages in canoeing, kayaking and rowing activities primarily on the river in Bradford on Avon. Training and coaching sessions for members are held throughout the year, with members choosing whether to train individually or with others. Members also regularly enter competitions at regional, national, and international levels. 

In addition to regular member activities, the charity also promotes sport to the local community by offering Learn-to-row and Learn-to-paddle courses. These courses run multiple times throughout the year and are usually over-subscribed. 

The charity has some engagement with local schools, and we work closely with the local council in monitoring the state of the river, including vegetation and trees on the banks. 

The club also has a long-standing relationship with the army, and provides the use of its facilities from time-to-time. 

The charity has no employees, and all management and maintenance of the club’s facilities and equipment is also carried out by members on a voluntary basis. 

## **Financial Review** 

The charity is primarily financed through members’ subscriptions, collected monthly via Direct Debit. 

The charity aims to hold at least £20,000 as a general reserve to deal with any emergencies or unforeseen expenses, as agreed by the trustees and Management Committee. Any excess funds are used in the running of the club (equipment maintenance and purchases, insurance, utilities, buildings and grounds maintenance etc). 



Docusign Envelope ID: 22FE82E8-7E7C-4FBC-B888-1FD51204B4BA 

The charity has around 185 members and is adequately financed through the membership fees and reserves. All funds are held in a bank account in the name of the charity, with no funds held by a custodian trustee. 

The assets of the charity are the land, buildings, equipment and cash (in the bank account), and the only liabilities are the outstanding loans made by members to help fund the boathouse extension, and a small amount held as deposits for boathouse keys issued to members. 

The charity is in a healthy financial position and there is no uncertainty about the charity as a going concern. 

## **Structure, Governance and Management** 

The charity is constituted as an Association Charitable Incorporated Organisation. There must be at least 4 trustees, who must also be members of the club and aged 18 or above. Trustees are elected by members at the Annual General Meeting, and 1 trustee shall retire from office at each AGM. 

The trustees delegate day-to-day management of the club to the Management Committee, comprising the Chairman, Vice-Chairman, Secretary, Treasurer, Membership Secretary, Commodore, Vice Commodore, Captain, Vice-Captain, and Safety Advisor. These comprise the “Officers of the Club”. The Officers of the Club are also elected by members at the AGM. Additionally, two members from each of the rowing and canoeing membership shall be elected at the AGM to serve on the Management Committee, with full voting rights. 

## **Declarations** 

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

|**Full name**|**Signature**|**Date**|
|---|---|---|
|Mark Stamper||09 April 2026 | 12:1|
|Andrew Phillips||09 April 2026 | 8:52|
|Robert Geoffrey James Beer||13 April 2026 | 8:52|
|Kirstie Sneyd||09 April 2026 | 12:2|
||||





REGISTERED CHARITY NUMBER: 1202991 (England and Wales)
Re
ort of the Trustees and Flnancial Statements
for the Year Ended 31 December 2025
for
Bradford on Avon Boat Club
MandeT Duffill
Chartered Accounlanls
The Old Post Office
41-43 Market Place
Chippenh8m
Willshire
SN15 3HR

Bradford on Avon Boat Club
Conlents of the Flnanclal Statements
for the Year Ended 31 December 2025
Pago
Report of the Trustees
Independent ExaminePs Report
Statement of Flnanclal Actlvltle$
Balance Sheet
Notes to the Flnanclal Statements
6 10 10
Detailed Statement of Financial Activities
11

Bradford on Avon Boat Club
Re
ort of the Trustees
for the Year Ended 31 December 2025
The Iruslees who are also directors of the charity for the purposes of the Companies Act 2006, presenl their
report with the financial slalemenls of the charity for the year ended 31 December 2025. The Iruslees have
adopted the provisions of Accounting and Reporting by Charities.. Slalemenl of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Slendard
applicable in the UK and Republic of Ireland IFRS Ir121 leffeclThie 1 January 20191.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by ils governing document, a deed of Irusl, and conslilules a limited company,
limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
1202991 (England and Wales)
Reglstered Charlty number
Registered offlce
The Yews
Bath Road
Devizes
Willshire
SN10 1PQ
Trustees
M Stamper
M Hubbard- resigned 14.4.2025
A Phillips- appointed 14.4.2025
R Beer
Ms K Sneyd
Indepondent Examiner
Andy Davis FCA
Mander Dulfill
Chartered Accounlanls
The Old Post Offi
41-43 Market Place
Chippenham
Willshire
SN153HR
Approved by order of the board of trustees on .
and signed on ils behalf by..
Makk St67
Maik siampf Imay. 28 2026 12:'58:'51 GMT+?I.........
M Stamper- Treasurer
Page 1

Inde
end8nt Examlner's Re
ort to the Trustees of
Bradford on Avon Boat Club
Independent examinerfs report to the trustees of Bradford on Avon Boat Club I'the Company'}
report lo Ihe charity Iruslees on my examination of the accounts of the Company for the year ended
31 December2025.
Responsibilities and basls of report
As Iha charity's Iruslees of the Company land also ils direclors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance wilh the requirements of the Companies Acl
2006 {'Ihe 2006 Acl'l.
Having satisfied myself Ihal the a¢¢ounls of the Company are not required lo be audited under Part 16 of the
2006 Act and are eligible for independent examination. I report iri respect of my examination of your chaiity's
accounts as carried out under Seclion 145 of the Charities Act 2011 I'lhe 2011 Acl'l. In carrying out my
examination I have followed the Directions given by the Charity Commission under Section 145151 Ibl of the
2011 Act.
Indepgnd&nt oxamlner's statement
I have ¢ompleled my examination. I confim that no mallers have come lo my allenlion in connection with the
examination giving me cause lo believe..
accounting records were not kept in respect of the Company as iequifed by Section 386 of the 2006
Act., or
the accounts do not accord with those records.. or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Acl other
than any requirement th81 the accounts give a Ifue and fair view which is not a maller considered as
part ol an independent examination.. or
the accounts have not been prepared in accordance wilh the methods and principles of the Slalemenl
of Recommended Practice lor accounting and reporting by charities (applicable lo charities pieparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 10211.
I have no concerns and have come across no other mallers in connection with the examination lo which
allenlion should be drawn in this report in order lo enable a proper underslanding of the accounts lo be
reached.
Andy Davis FCA
The Inslilule of Chartered Accounl8nls in England and Wale3
Mander Duffill
Chartered Accountants
The Old Post Offica
41-43 Market Place
Chippenham
WillshiTe
SN15 3HR
Dale..
Page 2

Bradford on Avon Boat Club
Statement of Flnanclal Acllvllles
for the Year Ended 31 December 2025
31.12.25
Unreslricled
fund
31.12.24
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
68,232
89,074
Investment income
Othe¥ income
360
480
Total
EXPENDITURE ON
Raising funds
29,178
22,035
Other
Total
61,608
NET INCOME
19,365
27.948
RECONCILIATION OF FUNDS
Total funds brought fonvard
657,749
629,801
TOTAL FUNDS CARRIED FORWARD
677,114
657.749
The notes form part of these financial slalemenls
Page 3

Bradford on Avon Boat Club
Balance Sheet
31 December 2025
31.12.25
Unreslficled
fund
31.12.24
Tol81
funds
Notes
FIXED ASSETS
Tangible assets
637,606
626.135
CURRENT ASSETS
DebloTS
Cash al bank
2,700
54,390
49,454
CREDITORS
Amounts falling due within one year
17,782)
17.1901
NET CURRENT ASSETS
42.264
TOTAL ASSETS LESS CURRENT
LIABILITIES
684,214
668,399
CREDITORS
Amounts falling due after more than one year 10
17.1001
{10.650)
NET ASSETS
677,114
657.749
FUNDS
Unreslricled funds
12
677114
657 749
TOTAL FUNDS
677114
657 749
The charitable company is enlilled lo exemption from audit under Section 477 of the Companies Act 2006 for
the year ended 31 December 2025.
The members have not required the company lo obtain an audit of ils financial statements for the year ended
31 December 2025 in accordance with Section 476 of the Companies Act 2006.
The Iruslees acknowledge their responsibilities for
(al
ensuring Ihal the charitable company keeps accounting records that compty with Sections 386 and
387 of the Companies A¢1 2006 and
preparing financial slalemenls which give 8 Iwe and fair view of the slate of affairs of the charitable
company as al the end of each financial year and of ils surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which olhefwise comply with the
requirements of the Companies Act 2006 relating lo financial slalemenls, so far as applicable to the
charitable company.
Ibl
The notes form part of these financial slalemenls
Page 4
continued...

Bradford on Avon Boat Club
Balance Sheet - continued
31 December 2025
These financial slalemenls have been prepared in accoidance with the PTOV18iolls 8pplicable lo charitable
companies subject lo Ihe small companies regime.
The financial lalemenls were approved by the Board of Trustees and aulhorised for issue on
and were signed on its behalf by..
Mark Stamper
M Stamper- Tieasurer
Andy Phillips
A Phillips- Truste8
The notes form part of these financial slalemenls
Page 5

Bradford on Avon Boal Club
Notes to the Financlal Statements
for the Year Ended 31 December 2025
ACCOUNTING POLICIES
Basls of preparlng the flnanclal statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP IFRS 1021 'Accounling and Reporting by
Ch8rilies'. Slalemenl of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 leffeclive 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard
applicabl& in the UK and Republic of Ireland, and the Companies Act 2006. The financial slalemenls
have been prepared under the historical cost convention.
Income
All income is recognised in Ihe Slalemenl of Financial Activities once the charity has enlillemenl lo the
funds, il is piobable that the income will be received and the amoynl can be measured reliably.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal OT conslruclive obligation
commilling the charity lo that expenditure. il is probable that a transfer of economic benefits will be
required in selllemenl and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings th81 aggregate all cost
related lo the category. Where costs cannot be directly allribuled lo particular headings they have
b&en allocated to 8clivilie8 on a basis consislenl with the use of resources.
Taxation
The charity is exempl from corporation lax on its charitable aclivitles.
Fund accountlng
Unreslricled funds can be used in accordance with the charitable objectives al the discretion of Ihe
Iruslees.
Reslficled funds can only be used for particular reslricled puiposes within the objects of the charity.
Reslriclions arise when specified by the donor or when funds are raised for particular reslr¢cled
puiposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
slalemenls.
INVESTMENT INCOME
31.12.25
31.12.24
Interest receivable- trading
Page 6
continued..

Bradford on Avon Boat Club
Notes to the Flnanclal Statements- contlnued
for the Year Ended 31 December 2025
NET INCOMEI{EXPENDITUREI
Nel incomellexpendilure} is slated after chargingllcredilingl..
31.12.25
31.12.24
Depreciation- owned assets
Suiplus on disposal of fixed assets
1,850
3601
24,169
TRUSTEES, REMUNERATION AND BENEFITS
There were no Iruslees. remuneration or other benefits for the year ended 31 December 2025 nor for
the year ended 31 December 2024.
Trustees. expenses
There were no Iruslees, expenses paid for the year ended 31 December 2025 nor for the year ended
31 December 2024.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unreslricled
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
89.074
Investment income
Other income
480
Total
EXPENDITURE ON
Raising funds
22.035
Other
Total
61,608
NET INCOME
27,948
RECONCILIATION OF FUNDS
Total funds brought forward
629.801
TOTAL FUNDS CARRIED FORWARD
657,749
Page 7
continued...

8radford on Avon Boat Club
Notes to the Flnanclal Statements - continued
for the Year Ended 31 December 202S
TANGIBLE FIXED ASSETS
Improvements
lo
property
Freehold
property
Plant and
machinery
Totals
COST
Al 1 January 2025
Additions
175,000
204,125
7,396
271,179
650.304
13.321
Al 31 December 2025
175 000
211,521
277.104
663.625
DEPRECIATION
Al 1 January 2025
Charge for year
24,169
1,850
24.169
1.850
Al 31 December 2025
26.019
26,019
NET BOOK VALUE
Al 31 December 2025
175000
211,521
251.085
637 606
Al 31 December 2024
175,000
204 125
247.010
626.135
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25
31.12.24
Other debtors
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25
31.12.24
Other loans (see note 11)
Other creditors
Accrued expenses
3,550
2,480
1,752
3,550
2,320
1,320
7.782
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.25
31.12.24
Other loans (see note 11)
10,650
10. LOANS
An analysis of the malurily of loans is gwen below..
31.12.25
31.12.24
Amounts falling due within one year on demand..
Other loans
3,550
Amounts falling be￿een one and Iwo years..
Other loans- 1-2 years
3,550
Amounts falling due between iwo and five years..
Olher108ns- 2-5 years
3.550
7,100
Page 8
continued...

Bradford on Avon Boat Club
Note5 to the Flnanclal Statements - contlnued
for the Year Ended 31 December 2025
11. MOVEMENT IN FUNDS
Net
movement
in funds
Al
31.12.25
Al 1.1.25
Unrestrlcted funds
General fund
657.749
19,365
677,114
TOTAL FUNDS
657.749
19.365
677,114
Nel movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
68.592
{49.2271
19,365
TOTAL FUNDS
68,592
49,2271
19,365
Comparatlves for movement In funds
Nel
movement
in funds
Al
31.12.24
Al 1.1.24
Unrestricted funds
General fund
629,801
27,948
857.749
TOTAL FUNDS
629 801
27.948
657.749
Comparative nel movement in funds. included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General fund
89.556
161.6081
27,948
TOTAL FUNDS
89.556
61,6081
27,948
Page 9
continued...

Bradford on Avon Boat Club
Notes to the Flnancial Statements - contlnued
for the Year Ended 31 December 2025
11. MOVEMENT IN FUNDS- contlnued
A cuirenl year 12 months and prior year 12 months combined position is as follows..
Nel
movement
in funds
Al
31.12.25
Al 1.1.24
Unre5trlcted funds
General fund
629,801
47,313
677,114
TOTAL FUNDS
629 801
677 114
A current year 12 months and prior year 12 months combined nel movement in funds. inclucfed in the
above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
158.148
(110,835)
47,313
TOTAL FUNDS
158.148
(110,8351
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 Decembei 2025.
Page 10

Bradford on Avon Boat Club
D&lalled Statement of Financial Activlties
for the Year Ended 31 December 2025
31.12.25
31.12.24
INCOME AND ENDOWMENTS
Donatlons and legacles
Donalions
Sundry
Equipment sales
Subscriptions
Lessons
8,935
22,710
4,071
6,760
52,395
1,618
56,329
1.350
68,232
89,074
Investment income
Inleresl receivable- trading
Other income
Gain on sale of tangible fixed assets
360
480
Total incoming resources
68,592
89,556
EXPENDITURE
other trading activities
Rowing expenditure
Canoeing expenditure
24,542
18.539
29,178
22.035
Other
Deprecialion of tangible fixed assets
1,850
24,169
Support costs
Management
Rates and water
Insurance
Light and heat
Sundries
1,374
4.992
2,346
1,267
4.773
2.351
12,479
11.182
Other
Repairs & Renewals
3.968
2,902
Governance costs
Accountancy and legal fees
1,752
Total resources expended
61,608
Net Income
19.365
27,948
Slgnature..
Andy Phillips IJDn 2. 2026 09.5$.'23 GMT411
Email: andyphilllp5444@gmail.com
This page does not form part of the Slalulory financial slalemenls
Page11

REGISTERED CHARITY NUMBER: 1202991 (England and Wales)
Re
ort of the Trustees and Flnancial Statements
for the Year Ended 31 December 2025
for
Bradford on Avon Boat Club
MandeT Duffill
Chartered Accounlanls
The Old Post Office
41-43 Market Place
Chippenh8m
Willshire
SN15 3HR

Bradford on Avon Boat Club
Conlents of the Flnanclal Statements
for the Year Ended 31 December 2025
Pago
Report of the Trustees
Independent ExaminePs Report
Statement of Flnanclal Actlvltle$
Balance Sheet
Notes to the Flnanclal Statements
6 10 10
Detailed Statement of Financial Activities
11

Bradford on Avon Boat Club
Re
ort of the Trustees
for the Year Ended 31 December 2025
The Iruslees who are also directors of the charity for the purposes of the Companies Act 2006, presenl their
report with the financial slalemenls of the charity for the year ended 31 December 2025. The Iruslees have
adopted the provisions of Accounting and Reporting by Charities.. Slalemenl of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Slendard
applicable in the UK and Republic of Ireland IFRS Ir121 leffeclThie 1 January 20191.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by ils governing document, a deed of Irusl, and conslilules a limited company,
limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
1202991 (England and Wales)
Reglstered Charlty number
Registered offlce
The Yews
Bath Road
Devizes
Willshire
SN10 1PQ
Trustees
M Stamper
M Hubbard- resigned 14.4.2025
A Phillips- appointed 14.4.2025
R Beer
Ms K Sneyd
Indepondent Examiner
Andy Davis FCA
Mander Dulfill
Chartered Accounlanls
The Old Post Offi
41-43 Market Place
Chippenham
Willshire
SN153HR
Approved by order of the board of trustees on .
and signed on ils behalf by..
Makk St67
Maik siampf Imay. 28 2026 12:'58:'51 GMT+?I.........
M Stamper- Treasurer
Page 1

Inde
end8nt Examlner's Re
ort to the Trustees of
Bradford on Avon Boat Club
Independent examinerfs report to the trustees of Bradford on Avon Boat Club I'the Company'}
report lo Ihe charity Iruslees on my examination of the accounts of the Company for the year ended
31 December2025.
Responsibilities and basls of report
As Iha charity's Iruslees of the Company land also ils direclors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance wilh the requirements of the Companies Acl
2006 {'Ihe 2006 Acl'l.
Having satisfied myself Ihal the a¢¢ounls of the Company are not required lo be audited under Part 16 of the
2006 Act and are eligible for independent examination. I report iri respect of my examination of your chaiity's
accounts as carried out under Seclion 145 of the Charities Act 2011 I'lhe 2011 Acl'l. In carrying out my
examination I have followed the Directions given by the Charity Commission under Section 145151 Ibl of the
2011 Act.
Indepgnd&nt oxamlner's statement
I have ¢ompleled my examination. I confim that no mallers have come lo my allenlion in connection with the
examination giving me cause lo believe..
accounting records were not kept in respect of the Company as iequifed by Section 386 of the 2006
Act., or
the accounts do not accord with those records.. or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Acl other
than any requirement th81 the accounts give a Ifue and fair view which is not a maller considered as
part ol an independent examination.. or
the accounts have not been prepared in accordance wilh the methods and principles of the Slalemenl
of Recommended Practice lor accounting and reporting by charities (applicable lo charities pieparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 10211.
I have no concerns and have come across no other mallers in connection with the examination lo which
allenlion should be drawn in this report in order lo enable a proper underslanding of the accounts lo be
reached.
Andy Davis FCA
The Inslilule of Chartered Accounl8nls in England and Wale3
Mander Duffill
Chartered Accountants
The Old Post Offica
41-43 Market Place
Chippenham
WillshiTe
SN15 3HR
Dale..
Page 2

Bradford on Avon Boat Club
Statement of Flnanclal Acllvllles
for the Year Ended 31 December 2025
31.12.25
Unreslricled
fund
31.12.24
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
68,232
89,074
Investment income
Othe¥ income
360
480
Total
EXPENDITURE ON
Raising funds
29,178
22,035
Other
Total
61,608
NET INCOME
19,365
27.948
RECONCILIATION OF FUNDS
Total funds brought fonvard
657,749
629,801
TOTAL FUNDS CARRIED FORWARD
677,114
657.749
The notes form part of these financial slalemenls
Page 3

Bradford on Avon Boat Club
Balance Sheet
31 December 2025
31.12.25
Unreslficled
fund
31.12.24
Tol81
funds
Notes
FIXED ASSETS
Tangible assets
637,606
626.135
CURRENT ASSETS
DebloTS
Cash al bank
2,700
54,390
49,454
CREDITORS
Amounts falling due within one year
17,782)
17.1901
NET CURRENT ASSETS
42.264
TOTAL ASSETS LESS CURRENT
LIABILITIES
684,214
668,399
CREDITORS
Amounts falling due after more than one year 10
17.1001
{10.650)
NET ASSETS
677,114
657.749
FUNDS
Unreslricled funds
12
677114
657 749
TOTAL FUNDS
677114
657 749
The charitable company is enlilled lo exemption from audit under Section 477 of the Companies Act 2006 for
the year ended 31 December 2025.
The members have not required the company lo obtain an audit of ils financial statements for the year ended
31 December 2025 in accordance with Section 476 of the Companies Act 2006.
The Iruslees acknowledge their responsibilities for
(al
ensuring Ihal the charitable company keeps accounting records that compty with Sections 386 and
387 of the Companies A¢1 2006 and
preparing financial slalemenls which give 8 Iwe and fair view of the slate of affairs of the charitable
company as al the end of each financial year and of ils surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which olhefwise comply with the
requirements of the Companies Act 2006 relating lo financial slalemenls, so far as applicable to the
charitable company.
Ibl
The notes form part of these financial slalemenls
Page 4
continued...

Bradford on Avon Boat Club
Balance Sheet - continued
31 December 2025
These financial slalemenls have been prepared in accoidance with the PTOV18iolls 8pplicable lo charitable
companies subject lo Ihe small companies regime.
The financial lalemenls were approved by the Board of Trustees and aulhorised for issue on
and were signed on its behalf by..
Mark Stamper
M Stamper- Tieasurer
Andy Phillips
A Phillips- Truste8
The notes form part of these financial slalemenls
Page 5

Bradford on Avon Boal Club
Notes to the Financlal Statements
for the Year Ended 31 December 2025
ACCOUNTING POLICIES
Basls of preparlng the flnanclal statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP IFRS 1021 'Accounling and Reporting by
Ch8rilies'. Slalemenl of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 leffeclive 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard
applicabl& in the UK and Republic of Ireland, and the Companies Act 2006. The financial slalemenls
have been prepared under the historical cost convention.
Income
All income is recognised in Ihe Slalemenl of Financial Activities once the charity has enlillemenl lo the
funds, il is piobable that the income will be received and the amoynl can be measured reliably.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal OT conslruclive obligation
commilling the charity lo that expenditure. il is probable that a transfer of economic benefits will be
required in selllemenl and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings th81 aggregate all cost
related lo the category. Where costs cannot be directly allribuled lo particular headings they have
b&en allocated to 8clivilie8 on a basis consislenl with the use of resources.
Taxation
The charity is exempl from corporation lax on its charitable aclivitles.
Fund accountlng
Unreslricled funds can be used in accordance with the charitable objectives al the discretion of Ihe
Iruslees.
Reslficled funds can only be used for particular reslricled puiposes within the objects of the charity.
Reslriclions arise when specified by the donor or when funds are raised for particular reslr¢cled
puiposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
slalemenls.
INVESTMENT INCOME
31.12.25
31.12.24
Interest receivable- trading
Page 6
continued..

Bradford on Avon Boat Club
Notes to the Flnanclal Statements- contlnued
for the Year Ended 31 December 2025
NET INCOMEI{EXPENDITUREI
Nel incomellexpendilure} is slated after chargingllcredilingl..
31.12.25
31.12.24
Depreciation- owned assets
Suiplus on disposal of fixed assets
1,850
3601
24,169
TRUSTEES, REMUNERATION AND BENEFITS
There were no Iruslees. remuneration or other benefits for the year ended 31 December 2025 nor for
the year ended 31 December 2024.
Trustees. expenses
There were no Iruslees, expenses paid for the year ended 31 December 2025 nor for the year ended
31 December 2024.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unreslricled
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
89.074
Investment income
Other income
480
Total
EXPENDITURE ON
Raising funds
22.035
Other
Total
61,608
NET INCOME
27,948
RECONCILIATION OF FUNDS
Total funds brought forward
629.801
TOTAL FUNDS CARRIED FORWARD
657,749
Page 7
continued...

8radford on Avon Boat Club
Notes to the Flnanclal Statements - continued
for the Year Ended 31 December 202S
TANGIBLE FIXED ASSETS
Improvements
lo
property
Freehold
property
Plant and
machinery
Totals
COST
Al 1 January 2025
Additions
175,000
204,125
7,396
271,179
650.304
13.321
Al 31 December 2025
175 000
211,521
277.104
663.625
DEPRECIATION
Al 1 January 2025
Charge for year
24,169
1,850
24.169
1.850
Al 31 December 2025
26.019
26,019
NET BOOK VALUE
Al 31 December 2025
175000
211,521
251.085
637 606
Al 31 December 2024
175,000
204 125
247.010
626.135
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25
31.12.24
Other debtors
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25
31.12.24
Other loans (see note 11)
Other creditors
Accrued expenses
3,550
2,480
1,752
3,550
2,320
1,320
7.782
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.25
31.12.24
Other loans (see note 11)
10,650
10. LOANS
An analysis of the malurily of loans is gwen below..
31.12.25
31.12.24
Amounts falling due within one year on demand..
Other loans
3,550
Amounts falling be￿een one and Iwo years..
Other loans- 1-2 years
3,550
Amounts falling due between iwo and five years..
Olher108ns- 2-5 years
3.550
7,100
Page 8
continued...

Bradford on Avon Boat Club
Note5 to the Flnanclal Statements - contlnued
for the Year Ended 31 December 2025
11. MOVEMENT IN FUNDS
Net
movement
in funds
Al
31.12.25
Al 1.1.25
Unrestrlcted funds
General fund
657.749
19,365
677,114
TOTAL FUNDS
657.749
19.365
677,114
Nel movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
68.592
{49.2271
19,365
TOTAL FUNDS
68,592
49,2271
19,365
Comparatlves for movement In funds
Nel
movement
in funds
Al
31.12.24
Al 1.1.24
Unrestricted funds
General fund
629,801
27,948
857.749
TOTAL FUNDS
629 801
27.948
657.749
Comparative nel movement in funds. included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General fund
89.556
161.6081
27,948
TOTAL FUNDS
89.556
61,6081
27,948
Page 9
continued...

Bradford on Avon Boat Club
Notes to the Flnancial Statements - contlnued
for the Year Ended 31 December 2025
11. MOVEMENT IN FUNDS- contlnued
A cuirenl year 12 months and prior year 12 months combined position is as follows..
Nel
movement
in funds
Al
31.12.25
Al 1.1.24
Unre5trlcted funds
General fund
629,801
47,313
677,114
TOTAL FUNDS
629 801
677 114
A current year 12 months and prior year 12 months combined nel movement in funds. inclucfed in the
above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
158.148
(110,835)
47,313
TOTAL FUNDS
158.148
(110,8351
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 Decembei 2025.
Page 10

Bradford on Avon Boat Club
D&lalled Statement of Financial Activlties
for the Year Ended 31 December 2025
31.12.25
31.12.24
INCOME AND ENDOWMENTS
Donatlons and legacles
Donalions
Sundry
Equipment sales
Subscriptions
Lessons
8,935
22,710
4,071
6,760
52,395
1,618
56,329
1.350
68,232
89,074
Investment income
Inleresl receivable- trading
Other income
Gain on sale of tangible fixed assets
360
480
Total incoming resources
68,592
89,556
EXPENDITURE
other trading activities
Rowing expenditure
Canoeing expenditure
24,542
18.539
29,178
22.035
Other
Deprecialion of tangible fixed assets
1,850
24,169
Support costs
Management
Rates and water
Insurance
Light and heat
Sundries
1,374
4.992
2,346
1,267
4.773
2.351
12,479
11.182
Other
Repairs & Renewals
3.968
2,902
Governance costs
Accountancy and legal fees
1,752
Total resources expended
61,608
Net Income
19.365
27,948
Slgnature..
Andy Phillips IJDn 2. 2026 09.5$.'23 GMT411
Email: andyphilllp5444@gmail.com
This page does not form part of the Slalulory financial slalemenls
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