The Canoe Association of Northern Ireland Annual Report and Unaudlted Flnanclal Statements for the financial year ended 31 March 2025 Company Numbor: N1637999 Charlty Number: 103944
The Canoe Association of Northern Ireland CONTENTS Page Reference and Administrative Inforrnation Trustees, Annual Report 4-10 statement of Trustee8' Responsibilities Independent Examinerfs Report 12 Statement of Financial Activlties 13 Balance Sheet 14 Notes to the Financial Statements 15-19
The Cano8 Association of Northern Ireland REFERENCE AND ADMINISTRATIVE INFORMATION Trustse8 Susan Burrows (Appointed 2 December 2024) Nick H*kness {Appoinled 2 Dec8mber 2024} Martin Hoy {Appointed 2 Dember 2024> Vernetta Hillen (Appointed 2 December 20241 Andrew Sloan (Appointsd 7 Apn"12025) Patricia Scovell (Appointed 2 Dmber 2024) Gareth Mahood (Resigned 6 October 20241 Steph8n CraTrg (Resigned 2 December 2024} Sandr&Lee Campbell (Resigned 7 April 2025) Alan Branagh lain Mccarthy (Resrgned 4 May 2025) Jonathan Caren (Resigned 7 January 20251 Chalrper80n Dwyne Hill Charity Number in Northom Ireland 103944 ompany Registration Nuynber N1637999 Prfnclpal Address Belfast Boat Club 12 Lockview Road Belfast 8T9 5FJ Northem Ireland Independent Examlner Allen Fluning Old Bank House 161-163 Upper Lisburn Road Belfast BT10 OU
The Canoe Association of Northern Ireland TRUSTEES. ANNUAL REPORT for the financi81 year 8nded 31 March 2025 The trustees present their Trustees. Annual Report, combining Ihe Directors. Report and Trustees, Report and the unauditéd financia] statwmenl8 for the financial year ended 31 March 2025. Th8 financial statements 8re prepar8d in accordance with the Companies Act 2006. FRS 102 "The Financial Reporting Standard appIlble in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Stat8ment of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Trustses, Report contsins the infomiation required to be provided in the Trustees. Annual Report under the statement of Rec4)mmended Prad1( ISORP) guidelines. The trustee5 of the charity are also charity trustees for the purpose of charty law and under the chafily's nstItution are known as members of the board of trustees. In this report the trustees of The Canoe Association of Northern Ireland present a summary of its purpose, govemance. actsviti&s. achievements and finances for the financial year 31 March 2025. The charity 1$ a registered charity and hence the report and results are presented in a fom vthich complies wth the requirements of the Companies Act 2(6 and. although not obliged to comply with the Ststement of Reu)mmended Practice applicable In the UK and Republic of Ireland FRS 102, the organisation has implemented Its recommendations vthere relevant in these financial statements. Mlsslon, ObJ6ctlvos and Stratsgy Oblectlves The th8rty's objects 8re specifically r8strtded to the womotion of the followng purposes for the berefft of the public.. 1. To advance. promote, manage, co-ordinate, and develop canoeing and paddlesport in all its fornis and in doing so lo arA as the national governing body for canoeing in Northem Ireland 2. To advance community development in Northem Ireland by way of engaging members of local comrnunitiès throughout Northern Ireland of all ages and abilibe5 Wth canoeing, paddleSrt and related activities 3. To advance ary Other exclusNely tharitable purposes as the directots may from time lo time decide in accordance with Ihe law of charity in Northem Ireland. structure, govemance and management The Canoe Association of Northem Ireland ICANI), now trading as Paddle Northem Ireland (Padde Nll, is govemed ty a volutitary Board of Directors and Trustees. The Board sets the slrategic objectives for the organisation and rwAives regular Teports on progress and perfoTmanc8 against these objectives. During 24125 Susan Burrows, Nick Harkne5S, tMyne Hill. Vernetta Hillen. Martin Hoy and Patrica Scovell joined as Directors and Tnjstees,. we welcome them to the Board. Thr directors stood down, Stephen Craig, Jonny Caren and Gareth Mahood, we thank thern for their ts'me and seNice to Padcle Nl wrth speoal ment.on to Steph8n Craig for many Yea of service on our board and for stepping in as 8 volunteer in a variety of roles to support the organisation. We are also delighted to reFQrt that Ashley Hunter was nominated by the Paddle Nl Board as the Paddle Northern Ireland representative on Paddle UK Board. Paddle Nl continues to rety on its dedicated volunteer brkforce, who play a vital role in supporting the small team of pemianent staff. Together, they ensure the delivery of events, training, coaching, committees, and recreational activities acfoss Northem Ireland During 2024125, Paddle Nl fijrther embedded the revised management struclure introduced the previous year, ensuring effective delivery af our strategic objeclives. The organisat'on remains committed to the fvll implementstion of this structure to support knng teiin success. Commlttees of the Board and Ternis of Reference The Strategic Plan for 202M028, developed arKI launched In th8 previous year, continues to guide our worff. It is built around the following key ambrtions.. Organisation Members Safety Community Recreation
The Canoe Association of Northern Ireland TRUSTEES. ANNUAL REPORT for the financia year ended 31 March 2025 Learning & Development Pathway to Performance Success A major mi18Stone in 2024125 was the suctsssful rebrand from CANI to Paddle Northem Ireland. carried out in collaboration Paddle UK, Paddle Cymru, snd Paddle Scotland. Thi8 pertnership created a clear. unffjed brand across all national associations, strengthening recognition and cohesion wittiin the paddling community. A key element of this wa8 the launch of our new website in April 2024. The Board k)oks fOard to deliv8ring the Strategic Plan urKler this new identy, conb"nuing to drive the growth, engagement and promotion of paddlesport throughout Northem Ire18nd. The 808rd extends its sincere thanks to all staff and volunteers whDse dedication makes our acb'vities, events, and programmes possible. Review of Actiyitigs, Achievements and Perfornian 1) Organisation il FSCA" We are delighted that Paddle Nl continues to hold its robust rating in Ihe Spjrt Nl Fin8ncial Systsms and Controls Assessment (FSCA). reflects.ng the strength of J[ financial manag6merrt and controls. ii) JustGo Mefftbersth'p". Throughout 2024125, Paddle Nl conkn'nued to strengthen the JustGo Membership system, improving digital functionality and user experience. Work continue6 on incorporating the new Paddle Northern Ireland branding within the system Ihrough a phased approach, )4vhich will continue inlo 2025. iii) 14lembership Eine: The Membership e-zine was refreshed in 2024125 to refiect the new Paddle Northern Ireland branding. giving it a modern and engaging look. It continues to be circulated to all members as a key (ximmunution channel. E&h edition provides a mix of essential safety advi, hot topics in paddle8porL and updates on coaching. leadership, and Iraining opportunities. The e-zine also highlights pMIng events, club news, funding opportunities. and features on paddling lo(ztions, recreational activities, and community stories. By showcasing both national updates and l(K81 paddling achievements, the e-zine helps keep members informed, connected. and inspired to lake part in all aspects of paddlesporL iv} AsS Nl. In June 2024, Paddle Nl became an umbrella body for Access Nl, extending this Servi to our delivery partners as an additional delivery partner benefit Throughout Ihe year, Paddle Nl continued to process Access Nl apph'cab'ons and relained its umbrella body status, pioviding thi8 impThtsnt safeguarding seNice for clubs, coachey. leaders, volunteers, and now delivery partner organisations. v) Website.. During 2024125. Paddle Nt)rthem Ireland focused on embedding and actively promoting the new website, which launched in April 2024 as part of the brand. The sile has quickly become a Centr platfotTn for member erwagement, providing dear information on training, events, clubs. and palhways, while also serving as a welcorning entry point for those new to paddlesport. The websile refiecls Ihe refreshed Paddle Nl brand identity, designed to be modern, accessible, and visually engaging. 11 acts a5 a showcase for paddlesport across Northern Ireland, highlighting th8 breadth of opportun"e5 available and celebrating the achievements of our community. The professional photography and vtdeography commissioned in the previous year have been embedded throughout the sile and across wider ¢ommuni¢ations, signifiGantly enhancing Paddle Nl's visibility and profil8. These hÉgh quality visuals not only promrAe the sport more effedively but also create a consistent arNJ aS'[ational irT)age of paddling in Northern Ireland. In addition to its role as a communications hub, the website supports our wider digital strategy by linking seamlessly with social media channels, e-zines, and memberslwp systems, ensuring a joined up experience for members. dubs, and ddivery partners. The continued promotion and development of the website remain a priorrty as we strengthen tr digital piesen¢e and grow the reach of paddlesport. vil Brand During 2024125. The Canoe Association of Northem Ireland undertook a significant transformation of its identty and external communi¢ations. Following an Extraordinary General Meeting, members opproved the change of name from The Canoe Associabon of N¢)rthem Ireland ICANI) to Paddle Northem Ireland (Paddle Nll. This rebrand was developed in Collaboration with our partner organisations British Canoeing (Paddle UK). Canoe Wales (Paddle Cymrul, and the Scottish Canoe Association (Paddle Scotland) to ensure alignment and a Clear. unified paddlesport
The Canoe Association of Northern Ireland TRUSTEES, ANNUAL REPORT for the finaKial year erKled 31 Marth 2025 identity across the UK The new brand was effi¢iafly laund)ed in April 2024, alongside the introducton of a refreshed website and the roll out of new social media channels. These platfomis were clesigned to be more engaging, accessible, and visually aligned with Paddle Nl's modem identrty. They provide dear signposting to paddlesport opportunities, resources for member5, and infomiation for those exploring the sport for the first time. Our digital communications strategy now includes a monthly e-zine, a revitslised presence on Facetook and Instagram, and enhanced use of video and photography lo showcase paddling across Northem Ireland. These efforts have expanded Paddle Nj's reach, helping us conn8c* with new audiences, tslebrate the echievements of our members, and promote paddlesport as an Inclusive and ?¢S1b1e activty. In additi'on, partiapants engaging with entry level awards such as Paddle Safer. Paddle Start. Discover and Expl¢ye now receive their certthcates electronically. This not only streamlines the process bLrt also connects CipientS directty to Paddle Nl 8nd other national associations through tailored follow-up links, ensuring they remain supported on their paddlesport joumey. The rebrand represents more than just a change of name and logo. It reflects Paddle Nl's ambition to rase the profile of paddlesport in Northem IreEand. strengthen our partnerships across thè UK, and create a more visible and engaging pathway for individua18, families. and communities to discover the joy of paddling. vii) Places Securing and maintaining a$$ pnIS and perm8nenl facilities remains a key priority for Paddle Nl. Throughout 2024125, we worked closely wth local authorities to ensure the upkeep of canoe trail access and egress points, with sustainaNe plans now In ar£ for their long-tsrm maintenants. A particular focus this year has been the Shaw's Bridge Slalom site, where ongoing work is required to maintain the course for training and compets'tion. In addition, we are a¢tivety pursuing the reconstructTron of the aco5s jetties, recognising their importance in supporting safe participation and enabling wider o)mmunity us8 ofthis valued site. viii) Funding.. Paddle Nl was inth'alFy awarded Sport Nl's Sport Systems Investment for the perlod 202>2028, supporting key staff positions and providing funding for athletes competing in Olympic disciplines. Following Sport Nl's adjustment of the programme to a one year award for 2025-26, Paddle Nl successfulty reapplied for this funding, ensuring conlinued silPPOrt. This funding enables us to sustain essential staff roles and continue developing athletes auoss Olympic paddlesport disoplines, maintaining momentum and progress despite the shorter fiJnding period. ix) Recognrtion of Stand Up PaddletNiarding.' Throughout 2024f25, Paddle Nl has wntinued to maintain close colaboralion with Paddle Scotland, Paddle Cymru, Paddle UK, an(J other national swrts cnuncils. Late in 24125 we were pleased to re1ve recognition from Sport Nl for Stand Up Paddleboarding (SUP), offi- -ially adding it to the p8ddl&sport discrplines offered aTXOSS Northern Ireland. Following this rwnition, SUP w¢ll continue to be progressively integiated into training, coaching. and programmes, enaNing members to access structured learning pathways and opportunities. This dev8lopment stfengthens our overall paddlesport offer, increases participabon options, and supports the growth of a safe and inrjusive SUP community actoss the fegion. 2) Members Between 1st Apn'l 2024 and 3181 March 2025. 1.486 people achieved qualifications, awards, or completed e-learning through Paddle Northern Ireland a significant increase on the previous year. To support this growth, Paddl8 Nl h8S recrurted and developed new Tutors, providing guidance through e-l&arning. webinars, onentations, moderattons. and final recommendations. These achievements reflect the organisation's commitment to developing skills, increasing partiapation, and delivering high quality, rewarding paddlesport exp8rierKXS across Northem Irdand. 3) Safety Safety continues to a cornerstone of Paddle Northem Ireland's work. with 2024125 seeing signthcant progress in raising awareness and embedding best praclice across the paddiing community. Through soaal media, e-zines, and the website, Pa(Idle Nl delivered engaging and limely safety messaging, covering topics such as offshorè wnd risks for SUPS, Well's disease, winter paddling PTecautions, and general safety guidance for paddlers of all ages and abilyties. These initiatives have helped foster a strong culture of safe participab'on and infomièd decision making throughout Northern Ireland. Paddle Nj's Cielivery Centre played a pivotsl role in advancing Safety Standards by d81ivering an extensive range of BCAB safety courses, induding.. Inland Open Water Safety Rescue Sea Kayak Safety Rescue Surf Kayak Safety and Rescue Introduction to Whtte Wotsr Safety Safer Re¢YUitment E-learning
The Canoa Assoclation of Northern Ireland TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2025 White Waler Safety Safeguarding Refresher Advan Whrte Water Safety SUP White Water Leader Swimmer Safety and Rescue To support this growing F)Ortfolio, Paddle Nl implemented a structured recruitment and orientation procE6s for new tutNs, ensuring c¢ntinued high qualty training delNery across the network. These achievements demonstrate Paddle Nl's unwavering commitment to creating a safe, confident, and thriving paddling communty, with safety eduGati¢)n rea¢hing more participants, coaches, and volunteers than éver before. 4) Community ) British Canoeing TIA Paddl8 UK and National AssocAations Paddle Nl is a small organisation that relies on strong partnerships in Northem Ire18nd, th8 Republic of Ireland, and the UK. Paddlé Nl has worked dosely with Sport Nl, our main funder. through th8 Swts System Investment for Governing Bodies. Additionally, Paddle Nl collatx)rates with Paddle UK P8ddSe Scotland and Paddle Cymru through the federal agreement. Paddle Nl officers and volunteers continue to support the development of paddlesport throughoul Ihe UK ty partl¢lP*ing In the following Paddle UK and other natton81 as50Ci8tion groupgJcornmitt8es.' British Canoein9 Board UK CEO Group Coaching Lead8rship Strategy Group EdLJcation Op8ralion8 Group Safety Advisory Panel Safeguarding Cases Cross Jurisdiction Wortong Group Safeguarding Steering Group 8ritish Canoeir7g Technical Commiltees Delivery Partner Scheme Strategy Group Delivery Partner Scheme Marketing Group RNLI SUP Safety Group Paddle Nl also collaborates closely with Canoeing Ireland's staff and slaom committee to support Nl athletes. Throughout the year. Paddle Nl works with various organisations induding the Northern Ireland Sports FoTUrn INISF), Female Spotts Forum. DAERA, Scouts Nl, Sea Cadets Nl, Duke of Edinburgh, Disability Sport Nl, Belfasl Cty Council and other I] Ix)uncils. Vvaterways Ireland, the Mary Peters Trust, Equality c0tntnion, HM Coastguard, RNLI, The Rank Foundal'on. Tourism Nl, and other National Governing B(xlies. ii) The oUtdr Partnership Paddle Northem Ireland continues to maintain a partnership wth The Outdoor Partnership, which has ffxpanded its presence across both the east and west of Northern Ireland dunng 2024125. Paddle Nl a¢tively supports and contributes lo The Ouldoor Partnership's initiatives, helping to promote outdoor recreation and paddlesport opportunities auoss the region. iii) Communrty Organisalion Engagement". Paddle Northern Ireland has made significant strides in 24125. continuing to advance the British Canoeing DelNery Partner Scheme by engaging with organisats'ons such as Scouts Nl and Sea Cadets Nl, expanding opportunities for safe. structutyd paddlesport across Northern Ireland. Collaboration with the Coastguard has also been strengthened. enhancing safety awareness and protecting paddlers on the water. A 5tandouL achievement this year was the launch of the Clean Water Sports Alliance in Northern Ireland. Paddle Nl has been a key partner along other NGB'S for thFs initiative, championing environmentslly responsible paddling and the protection of water quality and natural habrtats. Through the Alliance, Paddle Nl has insF4red members, clubs, and delivery partners to adopt best practices for sustsinable paddle5PQrt demonstrating that environmentsl sknrdship and paddling exllenCe go hand in hand. Alongside these initiatives, Paddle Nl has Continu to deliver tiTnely and impactful safety messaglng, partl¢ularly for Stand Up Paddleboarding, via its websile, trzines, and social medi8 channels. These efforts rellect Paddle Nl's dual commitrnent to ensuring safe participation and promoting a sustainable, thriving paddling communty. ¢emonttng its role as a leader in Lwh paddlesport development and environmental resportsits'lty in Northem Ireland.
vanoe Association of Northern Ireland TRUSTEES, ANNUAL REPORT for the financlal year ended 31 March 2025 51 Recreation a) Participation il Recreational Paddles: During 2024125, Paddle Nothem Ireland hosted six recr&ational paddles, with 86 partiupants taking part a¢ross tha programme. We are grateknl to the Ulster Canoe Club for their support in leading a number of these events. and to local clubs who helped make them possible. A highlwht of the calendar wa5 the rnuth loved Ilnnual Turkey and Pudding Paddle on the River 8lackwatef, SUPPOrted by Bla¢kw8ter Paddlesports, which conduded wth a $ooal gathering at a local coffee shop. These events Gontinue to provide eryoyatA< welcoming, and indusive orpjrtunities for the paddling community. ii) Progressive Paddlesport Days= In 2024125, Paddle Northwn IreEand proudly delivered 11 ProgressNe PaddleskX)rt Days across sea kayaking. white water kayaking, and open Ganoeing (while water and open water), engaging a total of 39 participants. These days were specificalty designed to support dub members in developing their skills, while also providing valuable opportunities for members, volunteers, leaders and coaches b further enhan¢e their knowledge and experience. The feedback has been ovewhelmingty positive, wth participants higllighting both the quality of the leaming and the sense of communty fostered throughout the programme. Many also shared new ideas and suggestions. helping to shape fLrture Progrèssive Paddlèsport Days. The success of these events is a real c8lebratt.on of the 8nthusiasrn, commitment and passion thin the paddling community in Northem Ireland. iiil She Paddles Development Programme: In 2024125. Paddle Nothem Ireland successfully delivered the She Paddles Development Programme, empowering 21 female p8rtictpants through 8 dynamic blend of paddle Iraining and leadership development. Led by experi8nced tutors and perfom1anc cortsultants. the programme eombinèj on water séssions )nhth expert led wort(shops to enhance le8dership, resilience. and gOaSettIng skills. Participants ernbarked on a transformative journey through both in person paddling sessions designed to bulld Confiden and community end insightfvl online workshops exploring leadership styles. pressure management, and performance leadership. Fully fijnded by Paddle Nl, the initiative Created a supportive space for female dIerS to grow. conneci and inspire each other. iv) Adivity Centres and Providers" Paddlesport participation has continued to grow strongty in 24125. with thousands of new participants engaging through Acts'vity Centres and Providers across Northern Ireland. Stand Up Paddleboarding arbd Srt on Top Kayaking remain the most popular entry points. with increasing numbers of participants progr8ssing into structur8d pathways through tre Paddle Start. Paddle Discover. and Paddle Safer awards. This gr reflects not only Ihe appeal of paddesport but aso the commitment of our providers to delivering safe. enjoyable, and progressive opportunities. bl Clubs il Club Numbers: ThroughoLrt 2024125. our dubs have been active, with 18 clubs sUppO.n9 774 m8mb8rs across Northem Ireland. While a couple of smaller clubs have dosed. Paddle Northem IFEland has had a posth've impact on smaller and developing clubs, helping to strengthen theii programtnes and govemance. Overall. the dub netsyork remains vibrant, providing inclusive and rewarding paddlesport opportunities for members across the region ii) Club Support and Standards for Deployment In May 2024. Paddle Northern Ireland, working with Paddle UK, Pajdle Scotland, and Canoe Wales. launched the Stsndards for Deployment Poiicy a UK wide fiamewotk setting dear expectations for clubs, committees, and delivery partners. Paddle Nl has supported dubs through webinars. 1 to 1 meetings, and 8nhanced guidance from the Head of Operations, [L1ng eAe8ming module5 and ongoing offir 8upport While many dubs have successfully itnplemented the slandards. a few are sts"Il working to meet them, which has had an impact on membership numbeis. These measures ensure dubs are well equipped to deliver safe, high44uality paddle8POrt 8cros8 Northem Irdatjd. 6} Leaming & Development i) Paddle Nl Delivery Cenlre. Paddle Northern Ireland conlinues to serve as the BCAB Delivery ceIre, proudly maintsining o low-risk audFt rating in 2024125. In Odober 2023, Paddle Nl successfulty recruited 46 aspirant tutors across Coaching, Le8d8hlp, and Safety disciplines, including Paddlesport Instructor, SUP Instructor. Paddlesport Leaders, Touring Leaders, and Safety & Rescue CQLFr$es. These aspirants have been activety supported through 1 to 1 mentoring, orientations, field visits, webirkgrs. and standardisats'on Pro88e$, helping them develop into conh'dent, high quality tutors. Under Ihe guidance of the Standardisation OffiGer. Paddle Nl continues to ensure consistency and excellence across all courses, strengthening th the quality of paddlesport delivery and the capability of the ttrtor networf(8cross Northern Ireland. This progress highlights Paddle Nl's commitment to developing skilled, confident leaders, enhancing Ihe leaming experience for members. and sustsining high stsndards across 811 paddFesport programmes.
The Canoe Assoclation of Northern Ireland TRUSTEES, ANNUAL REPORT for the financial year ended 31 March 2025 li} Qualifications and Awards.. In 2024125, the number of qualifications and awards issued remained strong, reflecting a new, elevated baseline. With the support of our growng neOrk of Tutors, Paddjesport Instructors, Coaches. and Leaders, alongside S$$eS in Paddle Start, Discover, and Safer awards, Paddle Nl continues to help participants devdop their skills, progress through structyred palhways, and enjoy safe. rewarding expetÉences on the water, strengthening the paddling community across Northem Ireland. 7) Pathway to Performan Our performance athletes in Paracanoe. Slalom, and Sprint continued to demonstrate excellence and resilience throughout the 2022025 season. with strong r8pres8ntation at National. European, and World events. Across all three disciplines, athletes showed progress and comp8titive consistency. Jonny Young {Paracanoel, Afton Fitzhenry (Sprint). Jak8 Cochrane and Ali Mccreery (Slalom) remain focused on long-term development and are activety campaigning tt)ward Olympic qualification for Los Angeles 2028. 81 SUC85 Throughout 2024125. Paddle Nl buitt on the si9nifi¢ant achievements of the previous year. We tsined a strong rating in the Sport Nl Financi81 Systems and Controls Assessment, continued to enhance our digital platforms untaer the new Paddle Northem Ireland branding. and SLeSsfullY secured one-year Sport Nl funding tc support staff and athlets development Our work In safety. member engagement, and communty collaboration has continued to strengthen, wrth impactful programmes such as tre Progressive Paddlesport Days, She Paddles Development Programme and expanded recreational paddles bringing new participants into the sport. The growth in Paddle Start, Discover, and Safer avRrds, alongstde orwing club development and training initiatives, highlights the inueaslng partictpation, skill development, and engagement across the paddling community. Collectively, these athievemerts refiect a highly successful year, positioning Paddle Northern Ireland to continue omoting safe, indusive, and thriving paddlesport throughout the wion. Financial Review The results for the financial year are set out on page 13 and additional notes a provided showFng income 8nd expenditure in greater det&"l. Results and Dividends At the end of the financial year the chanty has assets of £114,08512024- £127,634) and li8bilities of £23.383 (2024 - £25.565). The asset8 of the tharity have decreased by £{11.367). Trust The trustees who served throughout the finanaal year, except as noted, were as follows Susan Burrows IAppoinled 2 December 2024) Nick Harkness (Appointed 2 December 2024) M8rtin Hoy {Appointed 2 December 2024) Vernetta Hlllen (Appointed 2 December 2024) Andrew Sltran (Appointed 7 April 2025) Patricia Scovell (Appointed 2 DecefflbeF 2024} Gareth Mahood (Resigned 6 October 2024) stephen Craig {Resigned 2 Decetnber 2024) SandravLee Campbell {Resigned 7 Apiil 2025) Alan Branggh lain M¢Carthy {Resigned 4 May 20251 Jonathan Caren (Regigned 7 January 2025) In ardance with the Constitirtion, the trustees retire by rotatron and, being eligible, offer themselves for re-election. Compllance wlth Sector-wide Log181otion and Standard8 The charity engages pro-actively with legi$lation, standards arKI codes which are developed for the sector. The Canoe As$o¢iati¢)n of Northem Ireland sub$¢ribes to and is comtAiant with the following. The Companies Act 2006 The Chanties SORP (FRS 102)
The Canoe Association of Northern Ireland TRUSTEES, ANNUAL REPORT for th8 financxal year ended 31 March 2025 Approved by the Board of Trustees on 1 December 2025 and slgned on Its behalf by: e Hlll Chalrpergon 10
The Canoe Association of Northern Ireland STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financtal year ended 31 March 2025 The trustees. who are aFso directors of The Canoe K8soaation of Northern Ireland for the purposes of company law, are responsible for preparFng the financial Slatements in accordance 7•vilh applic¥ble law and regulations. Compary law requires the trustees as the directors to prepare financial statements for ea¢h financial year. Under that law the trustees have elected to prepare the financial statements in accordance th United KingdThn Generally AcAwted Accounting Pract1 {United Kingdom Accounlrng Standards and applirAble law) induding FRS 102 "The Financial Reporting Standard applicable in thé UK and Repubtic of Ireland" Section IA (Sm£ll Entities). Under company law the trustees must not approve the financia statements unless they are satisfied that they give a true and fair wew of the state of affairs of the company and of the profit or loss of the Company for that period. In preparing these financial statements, the trustees are required to.. lect suitable accounting policies and apply them consistently., make judgements and estimates that are reasonable and pnjdent state whether the financial statements have been prepared in accordance with the relevant financial reporting framewort(, identify those starbdards, and note the effect and the reasons foF any material departure from those standards., and prepare Ihe fi¥)ancial statements on the going concem basis unless it is inappropiiate to presume that the charity wrll continue in operalion. The trustees confinn Ihat they have complied wtth the above requirements in preparing the financial statements. The trustees are responsible for keeping adequate accwnting records that arè sufficient to show and explain the chanty's Iransaclions and disdose with r&a$onable 8ccuracy * any time the financial position of the charity and enat4e them to ensure that the financial statements comply with the Companles Act 2006. They are also responsible for safeguarding the assets of the charity and hence for ts.ng reasonabl8 steps for the prevention and detection of fraud and other irregularities. Approvèd byth Board of Trnstees on 1 December 2025 and slgned on Its bohall by.. Dwryne HFII ChairyJer3on 11
The Canoe Association of Northern Ireland INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF THE CANOE ASSOCIATION OF NORTHERN IRELAND We have examined the financial statements of the charity for the finala1 year ended 31 March 2025. lch comprise the Statement of Financial Activities {inrA)rporatsng an Income and Expanditure Account), the Balance Sheet and the related notes. This report is made solely to the charitys members, as 8 Lx)ty, in accordan wilh Chapter 3 of Part 16 of the Companies Act 2(106. Our work has bn urKlert8ken so that we might compile the financial statements that we have been enga9ed to wmpile, report to the Board of TSlee$ that we have done so, and state those mattets that we have agre&J to stste to them in this report and for no other purposé. To the ftrllest exttt permitted by law, we do not 8p1 or assume responsibilty to anyone other than the charity and the charity's members. as a body, for our wort<, or for this report. R•s¢tO rnsponsibilltles of trugtees and examiner The charty's trustees (who are also the directors of the CLNnpany for the purposes of company law) are responsible for the preparation of the financial statements in accordan with the requirems of the Companies Art 26. The chartys trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required. It is our responsibility to: examine Ihe financial slalements under sedion 65 of the Charities Act., follow the proc8dures laid down by the general Directions given ty the Charity Commission for Northern Ireland under section 65(9)Ib) of the Charities A¢t,' and state wheth6r parttcular matters have come to our attention. Basis of indep8ndènt examlnerfs report We have examined your charity finan¢ial statements as required under section 85 of the Charities A(# and our examination was carwred out in accordan wth the general Directions given by the Charity Commission for Northo Ireland under secAion 65191{b) of the Charities ACL An examination includes a review of the accounting records kept by the ch8nty end a comparison of the financial stslements presented with those records. It also includes o)nsideration of any unusual items or disclosure5 in the financial stateTnents and seeking explanatiS from the trustees Ix)Hceming any such matters. The procedures undertaken do not provide all the ev1dern thal woukl be required in an audit and consequently no opinion is given as to whether the ac£ounts present a 'true and fairf view and the report 18 limited to those matters sel out in the statement below. In connection with our examination, no matter has come lo our attents.on which gives us cause to believe triat in, any malerial respect.. accoun"ng records were not kept in accordance with section 386 of the Companies Ad 2006 the financial ststements do not accord with those accounting records the financtal statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and wth the methods and principles of the Statement of ReGommended Practi applicable to charities preparing their accounts in accordance wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102} there is lurther information needed tr a proper understanding of the aco)unts to be reached. Independent examinevs statament We have no concems and have come ac¢$$ no other mallers in ccnneclion with the examination to which attention should be drawn in this report in order to enable a proper understanding of the finanrial statements to be real$. Allen Fleming Old Bank House 161-163 Upper Lisbum Road Belfast BT10 OLJ Date: 1 December 2025 12
The Canoe Association of Northern Ireland STATEMENT OF FINANCIAL ACTIVITIES Ilncorporating an In¢ome and ExpenditureAcGount} for the financial year ended 31 Marth 2025 Unrestrleted Restrlcted Funds FU1$ 2025 2025 Total Unrestrfcted RestrFCted Funds Funds Funds 2025 2024 2024 Total Funds 2024 Income Donations and legacies Charitable activities Goveman 41.945 126,036 167,981 51,023 122,189 173,192 1,608 1,608 2.142 2,142 Total Ineome 41,945 127.644 169,589 51.023 124,311 175.334 Expendlture Raising fvnds Charitable activities 12,968 20,776 106.868 33.744 147.212 13,548 12,194 32.071 92,240 45,619 104,434 42 Total Expendfture 53,312 127,644 180,956 25,742 124,311 150,053 Net Incomel(expenditure} {11,367) (11,367) 25,281 25,281 Transfers beiween funds Net movemert in funds for the flnan¢ial year {11,367) (11,367 25.281 25,281 Reconclllation of funds- Total funds beginning of Ihe year 14 89,103 12,966 102,069 63,822 12,966 76,788 Total funds at the end of Ihe year 77.736 12.966 90.702 89,103 12,966 102.089 The Statefnent of Financial Activities includes all gains and losses re¢wnised in the ftnanaal year. All income and expenditure relate to continuing activities. The nole8 on pwJe$ 1510 19 form part of the finanaal statemen18 13
The Canoe Assoclation of Northern Ireland Company Numbèr: N1637999 BALANCE SHEET as at 31 March 2025 2025 2024 Nctos Fixed Assets Tangible assets 10,604 14,189 Current Assets Deblors Ca8h al bank and in hand 10 11,650 91,831 14,331 99,114 103,481 113,445 Credltors: Amounts falling due wlthin one year 11 (1Q560) 119,134) Net Current Asaets 84,921 94,311 Total Ass•ts less Current Liabilities 95,S25 108,500 Grants recelvable 12 (4.8231 16,4311 Total Net Assets 90.702 102,069 Fundg Restricted funds General fund {unrestrictsd} 12,966 77.736 12,966 89,103 Total funds 14 90,702 102,069 These financial statements have been prepared in accordanc8 with the special provisions relating to small companies within Part 15 ofthe Companies 2ThX. For the finanaal year ended 31 Marth 2025 the charity was entitled to exemption from audit under section 477 of the Companle$ Act 20ThS' and no notice has been deposited under Section 476. The trustees confim) that the members have not required the company to obtsin an audit of its finanrial statements for the financial year in question in accordance wllh section 476 of the Companies Act 2006. The tnjstees ackno4edge their responsibilities fDr ensuring that the charity keeps accounting cordS vthich comply with section 386 and for preparing financial statements which give a true and fair view of Ihe state of affairs of the charty as at Ihe end of Ihe financial year and of its prufit and loss for Ihe financial year in accordance wilh the requirements of sections 394 and 395 and which otherwise comply with th8 requirements of the Companies Act 2006 rdating trj financial statements, 50 frdr as 8pplioble to the tharity. The financial statements have teen prepared in accordance with the provisions applicable to companies subject to the small companies, regime and in accordance wth FRS 102 "The Finana81 Reporting Standard applicable in the UK and Republic of Ireland" applying Section 1A of that Stsndard. Appr Board of TTUSteos and authorised for Issuo on 1 December 2025 and slgrd on Its behalf by Hill Chaiyperson The notes on page8 15 10 19 fonn part of the finanoal stalements 14
The Canoe Association of Northern Ireland NOTES TO THE FINANCIAL STATEMENTS for the finar)cial year ended 31 March 2025 GENERAL INFORMATION The Canoe Association of Northem Ireland is a company limited by shares incorporaled in Northem Ireland. The registered Offi of the charity is which is also the principal place of busiriess ot the charity. The financial stat8rnents have been presented in Pound (£) which is also the funrtional currency of the carity. SUMMARY OF SIGNIFICANT AccouKllNG POLICIES The following accounting poliaes have been applied consistently in dealing with items which are con5Klered mat81ial in relats.on to the charity's financial statemenls. Basts of preparation The financia ststements have been pPared on the going concern basis under the historical cost convention, modifieAJ to indude rtain items at fair value. The financial statements have been prepared in accordance wilh the St8temenl of Recommended Pra[Ce {SORPI ' Acojunting and Rewrting by Charities prewaring their accnunts in accordance with the Financial Reporting Stsndard applicable in the UK aFJd Republic of Ireland FRS 102" applying Section 1A of that StarKlard. A8 peTmffted by the Companies Act 2CK)6, the charty has varied the slandard fom)ats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard fomiats are to comply with the requirements of the Charities SORP and are in C£Jmpliance with section 4.7, 10.6 arKI 15.2 of that SORP. statsment of complianc8 The fin8ncial ststements of the chaiity for the financkql year ended 31 March 2025 have been prepared on the going concem basis and in accordance with the Statement of Reoommended Practitr (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Finanaal Reporting Standard apph'cable in the UK and Republic of Ireland FRS 102 applying Section 1A of that Slandard. Fund accounting The following are the categories of funds maintained.. Restricted funds Restricted fLJrKts represent income received which can only be used for particular purposes, as specified by the donors. Such purpose5 are within the overall obJ"ectives of the charity. Unrestrfcted ndS Unrestricted fvnds ccq)$i of General and DesLqnatsd funds. General funds represent amounts %thi(* are exp8ndable at the dIlon of the board, in furtherance of the objectives oflhe charity. Designated fvjndy comprise unrestricted funds thal the board has, al its discretion, set aside for particular purposes. These designations have an administralive purpose only. and do nol legalty restrict the board's discretion to apply the fijnd. Income Incom6 is recognised by inclusion in the Ststement of Financia] Athvities only when the charity is legally entiued to the inGome, performance corlOn$ 8ttathed to the item(s> of income have been mèt, the amounts involved can be rnured wth suffiaent pliabilty and it is probable that the income wtll be received by the charity. Income from charltable actlvltles Income from chantsble activities indude in¢ome eamed from Ihe supply of SeICeS under contractual arrangèments and from performance related grants whtch have conditions that spe¢ify the provision of particular servi$ to be provided by the charily. Incorne from govemment and other ciFfunQers is recognised when the charity is legally entitled lo the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is reVed in advance. Éts recognition is deferred and induded in creditors. Where entitlement occurs before income is r1ved, it is acKrued in debtors. Grants trom governments and olher ctrfunders typically indude one of the following typ6s of condibons.. Perfomiance based conditions: whereby the tharity is contractually enlitled lo funding only to the extent that the (r)re objectives of the grant agreement are achieved. Where the charity is meeting the core obJectives of a grant agreement, it recognises the related expenditu, to the extent that it is reifflbursable by the donor. as income. Is
continued The Canoe Association of Northern Ireland NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 Marth 2025 •Time based conditions.. whereby the charity is contractually enlilled to funding on the condition that it is utilised in 8 particuiar period. In these cases th8 charity reccJnises the income to the extent il is Lrtillsed within the period specified in the agreement. In the absence of such corKJitions, assuming that receipt is probable and the amount can be reliably measured. grant income is recognised once the charity is notified of entitlemént. Grants received t¢warQs capttsl expendrture are credited to the Stslement of Financial Activrties en received or receivable. whichever is earli8r. Expendituro Expenditure is analysed betsveen costs of charitable activities and raising ftjnds. The costs of eath aL#ivity are separately accumulated and dtsclosed, and analysed according to their major components. Expenditure is recognised when a18gal or ¢onstructive obligation exists as a result ot a past event, a transfer of eGonomic benefits is required in settlement and the amount of the obligation can be reliably measured. Support ¢osts are those fvnctions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to actiVFties in proportion to staff time spent or other suitable measure for each activity. Tangible fixed assets and depreclatlon Tangible fixed assets are stated al ¢ost or at valuation, less mimulated depreaation. The tharge to depreciation is calculated to write off the Orlnal cost or valualion of tangible fixed assets, less their estimated residual value, over their expected u8efiJl lives as follows: Mobile Offic& Canoes and Trailers Tools and Equipment Office Equiprnent 10°/0 Straight line 259kn reducing bala8 25°k reduang balance 25% ieduang balance DebtoryJ Debtors are recognised at the settl&ment amount due after any discount off8red. Prepayments are valued at the amount prepaid net ot any trade discounts due. Income recogni58d by the charity from 9ovemment agencies and other co-funders, but not yet received at financial year end, is induded in debtors. Cash at banst and In hand Casri ai bank ana in hand compflses cash on deposit at banks requiring less than three months notice of ithdrawal. Taxation and deferred taxation No current or deferred laxab.on arises as the ¢har7ty has En granted charitable exemption. Irrecoverable valued aaded Lqx is expensed as incurred. Deferred tsx is recognised in respect of all timing differences that have originated but not reversed at the balance Sheet date ere tr8nsath.ons or events have occurred at that date that Mll result in an oblig*ion to pay more tax in the future. or a right to pay less lax in the future. Tirning diffefences are temporary differences between the charity's tsxable profits and ils results as staled in the finanGial statements. Deferred tsx is measured on an undiscounted basis at the tax rates that are antrcipated to appty in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enart or substantively enacted by the balance sheet dale. INCOME DONATIONS AND LEGACIES Unrestrlcted Restrlcled Funds Fund5 2025 2024 Donations and legacies 41,945 126,036 167,981 173.192 CHARITABLE ACTMTIES Unrestrlcted Re8trictsd Funds Funds 2025 2024 Grants from governmonts and other co-funders: Income from charitable activrties 1,608 1.608 2.142 16
continued The Canoe Association of Northern Ireland NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 EXPENDITURE RAISING FUNDS Direct Costs Other Costs Support Costs 2025 2024 Raising funds 26.592 7,152 33,744 45,619 CHARITABLE ACTivrriES Other Costs Support Costs 2025 2024 Costs Expenditure on charrtable activites Governance Costs (Nots 4.3) 1.608 3.926 3,5110 138.178 5.108 142.104 104,434 5.534 141,678 147,212 104.434 GOVERNANCE COSTS Dlr8ct Costs Other Costs Support Costs 2025 2024 Charitsble activits'es- governance costs 3.926 138,178 142.104 104,434 Paddle Nl incurred costs during this period for an Independent Investigation and Legal Counsel. SUPPORT COSTS Cost of Charltable Govemanco Ralsing ActlvHle8 Co#ts Funds 2025 2024 Support 7,152 3.500 138.178 148,830 112,826 ANALYSIS OF SUPPORT COSTS 2025 2024 Support 148,830 112,626 NET INCOME 202S 2024 Nv¢t Incon is stated after charyIn(cred1t1ng)". Depreciab"on ot tsngilje assets Amortisabon of grants r8ceivable 3,585 (1,608) 4,476 (2,1421 INVESTME AND OTHER INCOME 2025 2024 Amorts'sation of capital grants received 2,142 EMPLQYEES AND REMUNERATION The stsff costs comprise". 2025 2024 Wages and salarie$ 102,185 85,537 17
continued The Canoe Association of Northern Ireland NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 TANGIBLE FIXED ASSETS Moblle Canoe8 and Tools and Office Trailers Equipment EquSpment Total At 31 March 2025 9.143 56,736 743 8,764 75,386 Depreciation At 1 April 2024 Charge for the financial year 5,638 914 47,425 2,328 650 23 7.484 320 61,197 3,5 At 31 Marth 2025 6.552 49,753 7,804 64,782 Net book value At 31 March 2025 2A91 6,983 70 10,604 At 31 March 2024 3,505 9,311 93 1,280 14,189 10. DEBTORS 2025 2024 Trade debtors Prepayments and accrued income 387 11,263 975 13,356 11,650 14,331 CREDrroRS Amounts lallln9 due vAthln one year 2025 2024 Trade creditors Taxation and social securty costs Accruals and deferred Inme." Pension accnjal other accruals 4,531 1,839 1,182 1.829 449 15,674 11,722 18,560 19,134 12. GRANTS RECEIVABLE 2025 2024 Capital grants recelvod and recelvable At 1 Aprft 2024 34,366 Amortisation At 1 April 2024 Arnorbsed in finanual year 127,935) 11,608 (25,793) (2,142> At 31 Marth 2025 (29,543) (27,935) Net book value At 31 March 2(r25 4,823 6,431 At 1 April 2024 6.431 8,573 18
conb'nu&l The Canoe Association of Northern Ireland NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 13. RESERVES Fun(ts Sport Nl Governance fund Total At tre beginning of the year (Defititllsurplus for financial year 89.103 (11,36n 1,224 11,742 102,069 111,3671 At the end of the year 77,736 1,224 11,742 90,702 14. FUNDS 14.1 RECONCIUATION OF MOVEMEKf IN FUNDS Unreslrf¢ted Restrlcted FurKIs Fund$ Totsl Fund8 Al 1 April 2023 Movement during the financial year 63,822 25,281 12,966 76,788 25.281 At 31 March 2024 Movement during the finana81 year 89.103 (11,367) 12,986 102,089 (11,367) At 31 Mard12025 77,736 12,966 90.702 14.2 ANALYSIS OF MOvEMEs ON FUNDS Balance 1 Aprll 2024 Income Expendfture Transfers between funds Balance 31 March 2025 Ro$tii¢ted funds Restricted Unrestri¢te(I fund8 Unresth'cte(l General 12,968 127,644 127,644 12,966 89,103 41,945 53.312 77.736 Totsl funds 102,069 169,589 180,956 90,702 14.3 ANALYSIS OF NET ASSETS BY FUND Fixeil a88ets - ¢harty u8e Current Current Long-tem) Ilabllltles deferred Income Total Restricted funds 11,254 24,806 {11,840} {11,254) 12,966 Unrestricted general funds (650) 78,675 (6.720) 6.431 77,736 10,604 103,481 (18,$60} (4.823) 90,702 15. POST-BALANCE SHEET EVENTS There have been no significafrt everrts afftIng the Charity sinrE the financial yearond. 19