REGISTERED NUMBER: 01606472 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

British Orienteering Federation Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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

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

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

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).