IRIS Accounts Production v26.1.10.61 01606472 Board of Directors 1.1.25 31.12.25 31.12.25 3.6.2026 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01606472 2024-12-31 01606472 2025-12-31 01606472 2025-01-01 2025-12-31 01606472 2023-12-31 01606472 2024-01-01 2024-12-31 01606472 2024-12-31 01606472 ns15:EnglandWales 2025-01-01 2025-12-31 01606472 ns14:PoundSterling 2025-01-01 2025-12-31 01606472 ns10:Director1 2025-01-01 2025-12-31 01606472 ns10:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 01606472 ns10:SmallEntities 2025-01-01 2025-12-31 01606472 ns10:Audited 2025-01-01 2025-12-31 01606472 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 01606472 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01606472 ns10:FullAccounts 2025-01-01 2025-12-31 01606472 ns10:Director3 2025-01-01 2025-12-31 01606472 ns10:Director5 2025-01-01 2025-12-31 01606472 ns10:Director6 2025-01-01 2025-12-31 01606472 ns10:Director8 2025-01-01 2025-12-31 01606472 ns10:Director10 2025-01-01 2025-12-31 01606472 ns10:Director11 2025-01-01 2025-12-31 01606472 ns10:Director12 2025-01-01 2025-12-31 01606472 ns10:Director13 2025-01-01 2025-12-31 01606472 ns10:Director14 2025-01-01 2025-12-31 01606472 ns10:Director15 2025-01-01 2025-12-31 01606472 ns10:CompanySecretary1 2025-01-01 2025-12-31 01606472 ns10:RegisteredOffice 2025-01-01 2025-12-31 01606472 ns5:CurrentFinancialInstruments 2025-12-31 01606472 ns5:CurrentFinancialInstruments 2024-12-31 01606472 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 01606472 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 01606472 1 2025-01-01 2025-12-31 01606472 ns5:FurnitureFittings 2024-12-31 01606472 ns5:FurnitureFittings 2025-01-01 2025-12-31 01606472 ns5:FurnitureFittings 2025-12-31 01606472 ns5:FurnitureFittings 2024-12-31 01606472 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 01606472 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 01606472 ns5:CurrentFinancialInstruments 2025-01-01 2025-12-31 01606472 ns5:WithinOneYear 2025-12-31 01606472 ns5:WithinOneYear 2024-12-31 01606472 ns5:BetweenOneFiveYears 2025-12-31 01606472 ns5:BetweenOneFiveYears 2024-12-31 01606472 ns5:AllPeriods 2025-12-31 01606472 ns5:AllPeriods 2024-12-31

REGISTERED NUMBER: 01606472 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| British Orienteering Federation Limited |

| British Orienteering Federation Limited (Registered number: 01606472) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| British Orienteering Federation Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | D J Birtwistle

| A N Robinson

| D L Rosen

| P Tryner

| A Howe

| P M Brooke

| K Willdig

| Z Randall

| R Woods

| J C Albert

| G Peers

| SECRETARY: | P M Brooke

| REGISTERED OFFICE: | Scholes Mill

| Old Coach Road

| Tansley

| Matlock

| Derbyshire

| DE4 5FY

| REGISTERED NUMBER: | 01606472 (England and Wales)

| AUDITORS: | Bates Weston Audit Ltd

| Statutory Auditors

| Chartered Accountants

| The Mills

| Canal Street

| Derby

| DE1 2RJ

| British Orienteering Federation Limited (Registered number: 01606472) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,356 |  | 846 |  |

CURRENT ASSETS

Debtors | 5 | 59,824 |  | 66,790 |  |

Cash at bank | 616,607 |  | 657,641 |  |

676,431 |  | 724,431 |  |

CREDITORS

Amounts falling due within one year | 6 | 202,688 |  | 226,062 |  |

NET CURRENT ASSETS | 473,743 |  | 498,369 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 478,099 |  | 499,215 |  |

RESERVES

General reserve | 478,099 |  | 499,215 |  |

478,099 |  | 499,215 |  |

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 Statement of Income and Retained Earnings has not been delivered.

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

R Woods - Director

| British Orienteering Federation Limited (Registered number: 01606472) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| British Orienteering Federation Limited 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 principle activity of the Company during the year continued to be that of the administration and development of the sport of orienteering in the United Kingdom and Isle of Man.

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.

| Critical accounting judgements and key sources of estimation uncertainty

| Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgements and estimates have been made include:

| Third party event income

| Events organised and operated by third parties are not the responsibility of the British Orienteering Federation. Therefore only levy income relating to the event payable to British Orienteering Federation is recognised in these financial statements. Where British Orienteering Federation is entitled to a share of event profits this is recognised when the profit is reasonably certain.

| Revenue

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Grant income

| Grant income is recognised in line with related expenditure of the grant.

| Membership and Levy Income

| Membership income is recognised in the period to which it relates and levies are recognised when they become due.

| Event income

| Event income represents entry fees and other income derived from events staged by or on behalf of British Orienteering (JK Festival and British Championships). This income is recognised in the period in which the event takes place.

| Tangible fixed assets

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

| estimated useful life:

| Fixtures and fittings |  | - 10% straight line |  |

| (including Computer equipment) |  | - 33% straight line |  |

| British Orienteering Federation Limited (Registered number: 01606472) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recongised as other comprehensive income or to an item recognised directly in equity is also recongised in other comprehensive income or directly in equity respectively.

| The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

| 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.

| Going concern

| The directors have a reasonable expectation that the Company will be able to continue as a going concern for the foreseeable future, and for this reason continue to adopt the going concern basis in preparing the financial statements. The directors consider the foreseeable future to be 12 months from the date that the financial statements are signed and have prepared financial forecasts which show that suitable facilities are available to provide adequate ongoing finance consistent with these forecast requirements. The directors have concluded that the company remains a going concern and have accordingly prepared these financial statements on the going concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 14 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 January 2025 | 5,062 |  |

| Additions | 6,533 |  |

| At 31 December 2025 | 11,595 |  |

| DEPRECIATION

| At 1 January 2025 | 4,216 |  |

| Charge for year | 3,023 |  |

| At 31 December 2025 | 7,239 |  |

| NET BOOK VALUE

| At 31 December 2025 | 4,356 |  |

| At 31 December 2024 | 846 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 5,342 |  | 2,927 |  |

| Other debtors | 13,515 |  | 31,502 |  |

| Prepayments and accrued income | 40,967 |  | 32,361 |  |

59,824 |  | 66,790 |  |

| British Orienteering Federation Limited (Registered number: 01606472) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 6,056 |  | 12,120 |  |

| Tax | 2,544 |  | 2,861 |  |

| Social security and other taxes | 14,237 |  | 12,841 |  |

| Other creditors | 13,426 |  | 13,153 |  |

| Accruals and deferred income | 166,425 |  | 185,087 |  |

202,688 |  | 226,062 |  |

| Accruals and deferred income includes deferred membership subscriptions. Membership runs for the calendar year. Subscriptions are collected by direct debit and similar payments before the end of the previous year from members renewing their membership.

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 7,079 |  | 6,600 |  |

| Between one and five years | 957 |  | - |  |

8,036 |  | 6,600 |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Wayne Thomas FCA (Senior Statutory Auditor)

| for and on behalf of Bates Weston Audit Ltd

9. | PENSION COMMITMENTS

| The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £10,422 (2024: £11,262).

10. | APPLICATIONS OF GRANTS

|  | Brought forward from 2024 |  | Grant received |  | Grant spend 2025 |  | Carried forward to 2026 |  |

|  | £ |  | £ |  | £ |  | £ |  |

| Sport England |  | 66,899 |  | 230,927 |  | (245,783 | ) | 52,043 |  |

| Sport Northern Ireland active clubs |  | (164 | ) | 47,279 |  | (43,484 | ) | 3,631 |  |

| Civil Service Sports Council |  | 0 |  | 5,660 |  | (4,068 | ) | 1,592 |  |

|  | 66,735 |  | 283,866 |  | (293,335 | ) | 57,266 |  |

| British Orienteering Federation Limited (Registered number: 01606472) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

11. | COMPANY STATUS

| The company is limited by guarantee and does not have share capital. Every member of the Company (as defined in the Articles of Association) undertakes to contribute to the assets of the Company in the event of the same being wound up while he/she is a member, or within one year after he/she ceases to be a member, for payment of the debts and liabilities of the Company contracted before he/she cease to be a member, and the costs, charges and expenses of winding up, and for the adjustment of the contributors among themselves, such amount as may be required not exceeding 50p (fifty pence).