Avon Boating EBT Trustee Limited

	Page
Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3—4

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Avon Boating EBT Trustee Limited For The Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Avon Boating EBT Trustee Limited For The Year Ended 31 December 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to 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 at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Avon Boating EBT Trustee Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Avon Boating EBT Trustee Limited and state those matters that we have agreed to state to the directors of Avon Boating EBT Trustee Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Avon Boating EBT Trustee Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Avon Boating EBT Trustee Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Avon Boating EBT Trustee Limited . You consider that Avon Boating EBT Trustee Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Avon Boating EBT Trustee Limited . 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 financial statements.

9 March 2026

Cooper Adams Ltd

Chartered Accountants

12 Payton Street

Stratford upon Avon

Warwickshire

CV37 6UA

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Avon Boating EBT Trustee Limited

Statement of Financial Position

As At 31 December 2025

Statement of Financial Position

Registered number: 09932301

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		103,200		103,200

			103,200		103,200
TOTAL ASSETS LESS CURRENT LIABILITIES			103,200		103,200

NET ASSETS			103,200		103,200

RESERVES
Other reserves			103,200		103,200

MEMBERS' FUNDS			103,200		103,200

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Nicholas Birch

Director

9 March 2026

The notes on pages 3 to 4 form part of these financial statements.

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Avon Boating EBT Trustee Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Avon Boating EBT Trustee Limited Registered number 09932301 is a limited by guarantee company incorporated in England & Wales. The Registered Office is Swans Nest Boathouse, Swans Nest Lane, Stratford upon Avon, Warwickshire, CV37 7LS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Financial Instruments

The company’s financial instruments comprise basic financial assets and liabilities, including cash at bank, debtor balances and creditor balances. These are initially recognised at transaction price and subsequently measured at amortised cost. The company does not hold or issue any complex financial instruments.

2.3. Investments

Investments in associates are measured at cost less impairment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	103,200

As at 31 December 2025	103,200

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	103,200

As at 1 January 2025	103,200

On 19 April 2016, the company acquired 240 Ordinary shares in Avon Boating Ltd from N Birch, a director of Avon Boating EBT Trustee Ltd, Avon Boating Services Ltd and Avon Boating Ltd, for a value of £430 per share.

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Avon Boating EBT Trustee Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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