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REGISTERED NUMBER: 06757801 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Boston Rowing Club Ltd |

| Boston Rowing Club Ltd (Registered number: 06757801) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 4 |

| Boston Rowing Club Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | R J Parker

| A P Apletree

| REGISTERED OFFICE: | Boston Rowing Club Ltd

| The Boathouse

| Carlton Road

| Boston

| Lincolnshire

| PE21 8LL

| REGISTERED NUMBER: | 06757801 (England and Wales)

| ACCOUNTANTS: | Wright Vigar Limited

| Chartered Accountants & Business Advisers

| 15 Newland

| Lincoln

| Lincolnshire

| LN1 1XG

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Boston Rowing Club Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Boston Rowing Club Ltd for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Boston Rowing Club Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Boston Rowing Club Ltd and state those matters that we have agreed to state to the Board of Directors of Boston Rowing Club Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Boston Rowing Club Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Boston Rowing Club Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Boston Rowing Club Ltd. You consider that Boston Rowing Club Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Boston Rowing Club Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wright Vigar Limited

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

3 March 2026

| Boston Rowing Club Ltd (Registered number: 06757801) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 33,297 |  | 36,180 |  |

CURRENT ASSETS

Stocks | 2,154 |  | 2,154 |  |

Debtors | 5 | 29 |  | 154 |  |

Cash at bank and in hand | 39,011 |  | 42,891 |  |

41,194 |  | 45,199 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,182 |  | 1,105 |  |

NET CURRENT ASSETS | 40,012 |  | 44,094 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 73,309 |  | 80,274 |  |

RESERVES

Income and expenditure account | 73,309 |  | 80,274 |  |

73,309 |  | 80,274 |  |

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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 March 2026 and were signed on its behalf by:

R J Parker - Director

| Boston Rowing Club Ltd (Registered number: 06757801) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Boston Rowing 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.

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 value of goods and services provided to members and customers.

| Tangible fixed assets

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

| Boats and equipment | - | 10% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Only basic financial instruments as defined in FRS 102 are held. Financial assets and financial liabilities are recognised in the accounts only when the entity becomes party to the contractual provisions of the instrument and their measurement basis is as follows:

| Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.

| Cash at bank is classified as a basic financial instrument and is measured at transaction price.

| Financial liabilities - trade creditors, accruals and other creditors are basic financial instruments, and are measured at amortised cost. Where a financial liability constitutes a financing transaction it is initially and subsequently measured at the present value of future payments, discounted at a market rate of interest.

| Taxation

| The company is exempt from corporation tax as a result of being registered as a Community and Amateur Sports Club.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

| Boston Rowing Club Ltd (Registered number: 06757801) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Land and |  | Boats and |  | and |  | Computer |

| Buildings |  | equipment |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 750 |  | 123,695 |  | 3,098 |  | 735 |  | 128,278 |  |

| Additions | - |  | 800 |  | - |  | - |  | 800 |  |

| At 31 December 2025 | 750 |  | 124,495 |  | 3,098 |  | 735 |  | 129,078 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 88,570 |  | 2,870 |  | 658 |  | 92,098 |  |

| Charge for year | - |  | 3,593 |  | 45 |  | 45 |  | 3,683 |  |

| At 31 December 2025 | - |  | 92,163 |  | 2,915 |  | 703 |  | 95,781 |  |

| NET BOOK VALUE

| At 31 December 2025 | 750 |  | 32,332 |  | 183 |  | 32 |  | 33,297 |  |

| At 31 December 2024 | 750 |  | 35,125 |  | 228 |  | 77 |  | 36,180 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 125 |  |

| Other debtors | 29 |  | 29 |  |

29 |  | 154 |  |

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

2025 | 2024 |

£ | £ |

| Accrued expenses | 1,182 |  | 1,105 |  |

7. | LIMITED BY GUARANTEE

| The company is limited by guarantee and does not have share capital.