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REGISTERED NUMBER: 07373409 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DERWENT FLY FISHING CLUB LTD

DERWENT FLY FISHING CLUB LTD (REGISTERED NUMBER: 07373409)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

DERWENT FLY FISHING CLUB LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | D G Owen

| M Ritson

| D W Rowley

| R Sedgwick

| K P Jordan

| C McKay

| A C Womack

| S N Welch

| SECRETARY: | K P Jordan

| REGISTERED OFFICE: | First Floor

| Unit 4

| Broadfield Court

| Sheffield

| South Yorkshire

| S8 0XF

| REGISTERED NUMBER: | 07373409 (England and Wales)

| ACCOUNTANTS: | Marriott Gibbs Rees Wallis Limited

| Chartered Certified Accountants

| First Floor

| Unit 4, Broadfield Court

| Sheffield

| South Yorkshire

| S8 0XF

DERWENT FLY FISHING CLUB LTD (REGISTERED NUMBER: 07373409)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 242,153 |  | 248,172 |  |

Tangible assets | 5 | 6,767 |  | 6,772 |  |

248,920 |  | 254,944 |  |

CURRENT ASSETS

Cash at bank | 55,943 |  | 31,697 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,428 |  | 9,191 |  |

NET CURRENT ASSETS | 54,515 |  | 22,506 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 303,435 |  | 277,450 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 4,025 |  |

NET ASSETS | 303,435 |  | 273,425 |  |

RESERVES

Other reserves | 107,147 |  | 107,147 |  |

Income and expenditure account | 196,288 |  | 166,278 |  |

303,435 |  | 273,425 |  |

The company is entitled to 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 to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

DERWENT FLY FISHING CLUB LTD (REGISTERED NUMBER: 07373409)

BALANCE SHEET - continued

31 DECEMBER 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2026 and were signed on its behalf by:

D W Rowley - Director

DERWENT FLY FISHING CLUB LTD (REGISTERED NUMBER: 07373409)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Derwent Fly Fishing Club Ltd is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents the total subscriptions, joining fees and donations receivable in the year.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Fishing rights are being amortised evenly over their estimated useful life of fifty years.

| 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 | - | Freehold land is not depreciated

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Borrowings

| Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of relevant borrowing.

| Interest expense is recognised on the basis of the effective interest method and is included in interest

| payable and similar charges.

| Borrowings are classified as current liabilities unless the company has an unconditional right to defer

| settlement of the liability for at least twelve months after the reporting date.

DERWENT FLY FISHING CLUB LTD (REGISTERED NUMBER: 07373409)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 1 ).

4. | INTANGIBLE FIXED ASSETS

| Fishing

| rights

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 300,964 |  |

| AMORTISATION

| At 1 January 2025 | 52,792 |  |

| Amortisation for year | 6,019 |  |

| At 31 December 2025 | 58,811 |  |

| NET BOOK VALUE

| At 31 December 2025 | 242,153 |  |

| At 31 December 2024 | 248,172 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |

| property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 6,767 |  | 5,177 |  | 15,204 |  | 27,148 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 5,177 |  | 15,199 |  | 20,376 |  |

| Charge for year | - |  | - |  | 5 |  | 5 |  |

| At 31 December 2025 | - |  | 5,177 |  | 15,204 |  | 20,381 |  |

| NET BOOK VALUE

| At 31 December 2025 | 6,767 |  | - |  | - |  | 6,767 |  |

| At 31 December 2024 | 6,767 |  | - |  | 5 |  | 6,772 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 7,860 |  |

| Trade creditors | - |  | 2 |  |

| Taxation and social security | 13 |  | 39 |  |

| Other creditors | 1,415 |  | 1,290 |  |

1,428 |  | 9,191 |  |

DERWENT FLY FISHING CLUB LTD (REGISTERED NUMBER: 07373409)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 4,025 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 11,885 |  |

| The long-term loans are secured by fishing rights held by the company.

9. | COMPANY STATUS

| The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute and amount not exceeding £1 towards the assets of the company in the event of liquidation.