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2023-03-31-annual-return

REGISTERED COMPANY NUMBER: NI637999 (Northern Ireland) REGISTERED CHARITY NUMBER: 103944

Strategic Report, Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2023

for

THE CANOE ASSOCIATION OF NORTHERN IRELAND

MCA Accountants 68 Largy Rd Crumlin Co. Antrim BT29 4RS

THE CANOE ASSOCIATION OF NORTHERN IRELAND

Contents of the Financial Statements for the Year Ended 31 March 2023

Page
Strategic Report 1 to 4
Report of the Trustees 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 14

THE CANOE ASSOCIATION

OF NORTHERN IRELAND

Strategic Report for the Year Ended 31 March 2023

CANI Directors & Trustees Report 2022/23 Strategic Report

Structure, governance, and management

The Canoe Association of Northern Ireland (CANI) is governed by a voluntary Board of Directors and Trustees who set the strategic objectives for the Association and receive regular reports on the Associations progress and performance against the achievement of those objectives.

During 22/23 Jonny Caren joined as Director and Trustee; we welcome him to the Board.

CANI relies greatly upon a volunteer workforce to support the small number of permanent staff.

During 22/23 CANI continue to support the new management structure to ensure the successful delivery of our strategic aims and objectives. Rodger Hamilton continued in his role as 'Head of Operations' to lead the staff team. Lyn Sherriff was appointed in July this year to the role of 'Operational Development Manager' and Ben Hamilton was appointed in June this year to the role of 'Operations Officer'. CANI will continue to work towards the full implementation of the revised structure to ensure the successful delivery of our strategic objectives.

Also, during 22/23 CANI developed and launched its Strategic Plan for 2023 - 2028, which is based on the following key ambitions, Organisation, Members, Safety, Community, Recreation, Learning & Development, Pathway to Performance and Success. CANI look forward to implementing the Strategy for Paddlesport in Northern Ireland over the coming years. CANI would like to thank everyone who contributed to the Strategic Plan for 2023 - 2028.

The Board would like to thank everyone, both staff and volunteers, who enable events, training, committees, coaching sessions, and recreational events to take place.

Objectives and activities

The charity's objectives are specifically restricted to the promotion of the following purposes for the benefit of the public:

  1. To advance, promote, manage, co-ordinate, and develop canoeing and paddlesport in all its forms and in doing so to act as the national governing body for canoeing in Northern Ireland.

  2. To advance community development in Northern Ireland by way of engaging members of local communities throughout Northern Ireland of all ages and abilities with canoeing, paddlesport and related activities.

  3. To advance any other exclusively charitable purposes as the directors may from time to time decide in accordance with the law of charity in Northern Ireland.

Strategic Report

The following sections for achievements, performance and financial review form the strategic report of the charity.

Achievements & Performance

1) Try, Enjoy & Explore

a) Participation

i) Recreational Paddles:

Throughout 22/23 we delivered 6 recreational paddles. These were a great success with 185 participants taking part of which there was a 50/50 split of male and females. CANI would like to thank Ulster Canoe Club for leading on these paddles along with the support of the local clubs.

Page 1

THE CANOE ASSOCIATION

OF NORTHERN IRELAND

Strategic Report for the Year Ended 31 March 2023

ii)The Outdoor Partnership :

22/23 saw an additional post in the Sperrin's added to The Outdoor Partnership, they now have 2 posts in Northern Ireland, one in the east and one in the west. CANI continues to actively work in partnership with The Outdoor Partnership to support the activities they are delivering.

iii) Community Organisation Engagement:

CANI continue to promote and develop the British Canoeing Delivery Partner Scheme and have started initial conversations with Scouts NI and Sea Cadets NI. CANI will continue to work in partnerships with Scouts NI and Sea Cadets NI to fully implement the Delivery Partner Scheme within these organisations. CANI actively engaged with Coastguard around incidents and will continue to work closely together to support the paddling community with safety and awareness. Safety announcements were published on the CANI website and Facebook with particular attention to Stand Up Paddleboarding to support this community. CANI has been linked with the Get Wet Stay Safe Safety Campaign for Stand Up Paddleboard and Sit on Top Kayak safety awareness. In 22/23 there was 383 Stand Up Paddleboarders and 214 Sit on Top Kayakers attended these programmes.

iv) Activity Centres and Providers:

Activity Centres and Providers across Northern Ireland offered paddlesport activities to thousands of new participants throughout the year. This was very noticeable in the uptake of Stand Up Paddleboarding and Sit on Top Kayaking. CANI has been engaging with Activity Centres and Providers to become members of the Delivery Partner Scheme which is continuing to grow successfully.

v) Recognition of Stand Up Paddleboard:

Throughout 22/23 CANI has continued to work closely with the Scottish Canoe Association, Canoe Wales, British Canoeing and the four home nation Surfing Associations and Sports Councils. CANI is still working closely with Sport NI to gain recognition as the National Governing Body for Stand Up Paddleboarding within Northern Ireland. CANI also completed a SUP survey in in 22/23 to support the application.

b) Clubs

i) Club Numbers:

The clubs have been busy throughout 22/23 and we are back up to 21 clubs with 847 members.

ii) Club Support:

The Head of Operations has given additional guidance and support to club members through a variety of resources such as, eLearning's, online meetings and ongoing support from officers within CANI.

iii) Funding:

Sport NI invited CANI to apply for the Sport Systems Investment for 2023 - 2028. CANI received the funding for 2 post holders and funding for athletes competing in Olympic disciplines.

c) Qualifications and Awards

i) CANI Delivery Centre:

CANI are the Delivery Centre for British Canoeing Awarding Body (BCAB), for the delivery of all Qualifications and Awards within Northern Ireland. During 22/23 CANI completed two BCAB audits this year resulting in CANI maintaining its compliance and moving to a medium risk Delivery Centre. Paddlesport Instructor, SUP Instructor and Coach Award are also at a standard risk rating.

Page 2

THE CANOE ASSOCIATION

OF NORTHERN IRELAND

Strategic Report for the Year Ended 31 March 2023

CANI continued to meet the sampling for standardisation through sampling of field visits, remote standardisation and desktop standardisation. This ensured standardisation across all courses being delivered by the Tutor/Assessor/Provider workforce. Tutors/Assessors/Providers were kept informed of all developments and changes through the CANI website, emails, phone, webinars, orientations and moderations. CANI trained Ashley Hunter through 22/23 as a new Standardisation Officer to support the CANI Delivery Centre.

CANI opened recruitment in March 2022 for Paddlesport Instructor Tutors/Assessors and Paddlesport Leader Providers of which we have recruited 7 new providers across both roles. Five of the seven new providers are female. CANI continued to support the aspirant Tutors, Assessors and Providers in gaining their full status. CANI also opened recruitment in October 2023 to continue growing its Tutors, Assessors and Providers of qualifications and awards.

ii) Qualifications and Awards:

Throughout 22/23 qualifications and awards have been on the increase and this year's statistics are equivalent to last year's statistics which was the busiest time in our history of delivering qualifications and awards.

2) Business

i) FSCA:

CANI continues to hold its robust rating in the Sport NI Financial Systems and Controls Assessment (FSCA)

ii) JustGo Membership:

CANI's JustGo Membership system continued to be further developed throughout 22/23 to ensure a high level of digital dexterity within the system. During 22/23 CANI has been working with Just Go in developing a digital wallet for CANI members, this will be launched in January 2024.

iv) News Splash:

The news splash continues to be circulated to members with the latest hot topics and information.

v) AccessNI:

AccessNI applications were processed by CANI during the year. CANI has retained its registered body status and continues this important service for CANI Clubs, coaches, leaders and volunteers.

vi) Website:

During 22/23 CANI has been scoping the development of a new website, the new website will be launched in the first quarter of 2024.

3) People

1,256 people have gained qualifications and awards from April 2022 to March 2023, an increase of 238 people from last year.

CANI has recruited new Tutors/Assessors/Providers to provide its qualifications and awards and continues to support this through, eLearning, online webinars, orientations, moderations, and final recommendations. CANI continues to support the club volunteer workforce to build capacity and resilience for the future.

4) Relationships

Page 3

THE CANOE ASSOCIATION

OF NORTHERN IRELAND

Strategic Report for the Year Ended 31 March 2023

CANI is a small organisation which relies on strong partnerships in NI, ROI and the UK. CANI has worked closely with Sport NI as a main funder through the Sports System Investment programme. CANI also works closely with British Canoeing, and the Scottish Canoe Association and Canoe Wales, through the federal agreement which is now in its fourth year.

CANI officers and volunteers continue to support the development of paddlesport throughout the UK in attendance of the following groups/committees with BC and other national associations.

CANI work closely with Canoeing Ireland's staff and slalom committee to ensure the NI athletes are supported. Other organisations that CANI work with throughout the year are the Northern Ireland Sports Forum (NISF), Female Sports Forum, DAERA, Scouts NI, Sea Cadets NI, Duke of Edinburgh, Disability Sport NI, Belfast City Council and other local Councils, Waterways Ireland, the Mary Peters Trust, Equality Commission, HM Coastguard, RNLI, The Rank Foundation, Tourism NI and other National Governing Bodies.

5) Brand

CANI continued to promote the brand through the website, social media and e-zine to members and widen CANI's reach to promote paddlesport, within the community. With entry level awards such as Paddle Safer and Paddle Start the wider community attending these courses are emailed their certificate and links to CANI and other national associations.

6) Places

Places are a key priority for CANI, and we are actively working to secure access points and permanent facilities for all aspects of the sport. CANI's work this year has mainly been with local Authorities ensuring that canoe trails access and egress points are maintained with plans put in place for maintenance.

7) Excel

Performance

We celebrated the achievements of five athletes across Sprint, Para, and Slalom disciplines during the season. Additionally, our local teams proudly represented Northern Ireland at the European Club Championships in non-Olympic disciplines. It's worth mentioning that Canoe Polo witnessed remarkable success, with three talented athletes from Northern Ireland competing for both the male and female GB teams at the Canoe Polo European Championships. Both teams delivered outstanding performances and secured a commendable 4th place finish.

29th Nov 2023

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.................................................................... Ms S Campbell - Trustee

Page 4

THE CANOE ASSOCIATION OF NORTHERN IRELAND

Report of the Trustees

for the Year Ended 31 March 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

NI637999 (Northern Ireland)

Registered Charity number 103944

Registered office

Belfast Boat Club 12 Lockview Road Belfast BT9 5FJ

Trustees

G Mahood S Craig President B Milligan Ms S Campbell Chartered Accountant P Brunt Retired Engineer J W Caren Performance Director (appointed 23.3.23)

Independent Examiner

MCA Accountants Limited 68 Largy Rd Crumlin Co. Antrim BT29 4RS

29th Nov 2023 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.................................................................... Ms S Campbell - Trustee

Page 5

Independent Examiner's Report to the Trustees of THE CANOE ASSOCIATION

OF NORTHERN IRELAND

Independent examiner's report to the trustees of THE CANOE ASSOCIATION OF NORTHERN IRELAND ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

MCA Accountants Limited

MCA Accountants 68 Largy Rd Crumlin Co. Antrim BT29 4RS

01/12/2023 Date: .............................................

Page 6

THE CANOE ASSOCIATION OF NORTHERN IRELAND

Statement of Financial Activities for the Year Ended 31 March 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
50,868
Charitable activities
Goverance Costs
-
Total
50,868
EXPENDITURE ON
Raising funds
2
570
Charitable activities
Goverance Costs
39,267
Total
39,837
NET INCOME
11,031
RECONCILIATION OF FUNDS
Total funds brought forward
52,791
TOTAL FUNDS CARRIED FORWARD
63,822		 Restricted
funds
£
94,494
2,856
97,350
93,270
-
93,270
4,080
8,886
12,966		 2023
Total
funds
£
145,362
2,856
148,218
93,840
39,267
133,107
15,111
61,677
76,788		 2022
Total
funds
£
85,890
3,808
89,698
19,447
63,361
82,808
6,890
54,787
61,677

The notes form part of these financial statements

Page 7

THE CANOE ASSOCIATION OF NORTHERN IRELAND

Balance Sheet

31 March 2023

Notes
FIXED ASSETS
Tangible assets
6
CURRENT ASSETS
Debtors
7
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2023
£
18,665
16,382
77,736
94,118
(35,995)
58,123
76,788
76,788
63,822
12,966
76,788		 2022
£
24,329
16,222
39,419
55,641
(18,293)
37,348
61,677
61,677
52,791
8,886
61,677

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ......29th November 2023 and were signed on its behalf by:

............................................. S Campbell - Trustee

The notes form part of these financial statements

Page 8

THE CANOE ASSOCIATION OF NORTHERN IRELAND

Notes to the Financial Statements for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial 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 (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 10% on cost Plant and machinery - 25% on reducing balance Fixtures and fittings - 25% on reducing balance Computer equipment - 25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 9

THE CANOE ASSOCIATION OF NORTHERN IRELAND

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

2. RAISING FUNDS

Raising donations and legacies

Raising donations and legacies
Direct Costs
Support costs		 2023
£
38,670
-
38,670		 2022
£
18,258
238
18,496
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2023 2022
£ £
Depreciation - owned assets 5,664 7,494

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

2023 2022
CANI Staff Members 3 3

No employees received emoluments in excess of £60,000.

continued...

Page 10

THE CANOE ASSOCIATION OF NORTHERN IRELAND

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

6. TANGIBLE FIXED ASSETS

Freehold
Plant and
property
machinery
£
£
COST
At 1 April 2022 and
31 March 2023
9,143
56,736
DEPRECIATION
At 1 April 2022
3,810
40,183
Charge for year
914
4,138
At 31 March 2023
4,724
44,321
NET BOOK VALUE
At 31 March 2023
4,419
12,415
At 31 March 2022
5,333
16,553		 Fixtures
and
Computer
fittings
equipment
£
£
743
8,764
578
6,486
42
570
620
7,056
123
1,708
165
2,278		 Totals
£
75,386
51,057
5,664
56,721
18,665
24,329

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Bad Debt Provision
Prepayments and accrued income
Prepayments		 2023
£
1,808
(980)
13,981
1,573
16,382		 2022
£
1,254
(980)
14,423
1,525
16,222

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Social security and other taxes
Grants
Pension Liabilities
Accrued expenses
Deferred government grants		 2023
£
4,944
2,190
8,573
371
2,570
17,347
35,995		 2022
£
1,917
678
11,429
178
2,661
1,430
18,293

continued...

Page 11

THE CANOE ASSOCIATION

OF NORTHERN IRELAND

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

9. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
fund
£
Fixed assets
18,665
Current assets
94,118
Current liabilities
(48,961)
63,822
10.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Sport NI
Governance Fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Sport NI
Subscriptions
Governance Fund
TOTAL FUNDS		 Restricted
funds
£
-
-
12,966
12,966
At 1.4.22
£
52,791
-
8,886
8,886
61,677
Incoming
resources
£
50,868
-
94,494
2,856
97,350
148,218		 2023
2022
Total
Total
funds
funds
£
£
18,665
24,329
94,118
55,641
(35,995)
(18,293)
76,788
61,677
Net
movement
At
in funds
31.3.23
£
£
11,031
63,822
1,224
1,224
2,856
11,742
4,080
12,966
15,111
76,788
Resources
Movement
expended
in funds
£
£
(39,837)
11,031
1,224
1,224
(94,494)
-
-
2,856
(93,270)
4,080
(133,107)
15,111

continued...

Page 12

THE CANOE ASSOCIATION OF NORTHERN IRELAND

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.21 in funds 31.3.22
£ £ £
Unrestricted funds
General fund 49,709 3,082 52,791
Restricted funds
Goveerance Fund 5,078 3,808 8,886
TOTAL FUNDS 54,787 6,890 61,677
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 48,821 (45,739) 3,082
Restricted funds
Subscriptions 37,069 (37,069) -
Goveerance Fund 3,808 - 3,808
40,877 (37,069) 3,808
TOTAL FUNDS 89,698 (82,808) 6,890

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.4.21 in funds 31.3.23
£ £ £
Unrestricted funds
General fund 49,709 14,113 63,822
Restricted funds
R - 1,224 1,224
Goveerance Fund 5,078 6,664 11,742
5,078 7,888 12,966
TOTAL FUNDS 54,787 22,001 76,788

continued...

Page 13

THE CANOE ASSOCIATION OF NORTHERN IRELAND

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
R
Subscriptions
Goveerance Fund
TOTAL FUNDS		 Incoming
resources
£
99,689
-
131,563
6,664
138,227
237,916		 Resources
Movement
expended
in funds
£
£
(85,576)
14,113
1,224
1,224
(131,563)
-
-
6,664
(130,339)
7,888
(215,915)
22,001

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 14