8. Taxation
2026 £.
UK Corporation tax
Corporation tax overprovision in prior years Deferred taxation
-. -.
(101,571)
-------------- (101,571)
--------------
Tax charge reconciliation Surplus/(Deficit) on ordinary activities before tax
Surplus/(Deficit) on ordinary activities multiplied by the standard rate of UK corporation tax of 25% (2025: 19%)
Effects of: Amounts not taxable Fixed asset differences Marginal Relief
Movement in deferred tax not recognised Other permanent differences
Total tax charge 9. Tangible fixed assets Fixtures,.
Long leasehold. premises.
£.
Cost At 1st April 2025 Additions Disposals
At 31st March 2026
Depreciation At 1st April 2025 Charge for year On disposals
At 31st March 2026
Net book value At 31st March 2026
At 31st March 2025
3,142,360. -. -.
-------------- 3,142,360.
--------------
723,564. 80,569. -.
-------------- 804,133.
-------------- -------------- 2,338,227. -------------- 2,418,796.
Specialised. property.
£.
3,500,000. -. -.
-------------- 3,500,000.
--------------
855,545. 77,778. -.
-------------- 933,323.
-------------- -------------- 2,566,677. -------------- 2,644,455.
fittings, vehicles. & equipment.
£.
4,042,224. 396,621. (246,728)
-------------- 4,192,117.
--------------
3,201,207. 361,245. (246,728)
-------------- 3,315,724.
-------------- -------------- 876,393. -------------- 841,017.
Assets under. construction.
£. -.
965,317. -.
-------------- 965,317.
--------------
-. -. -.
-------------- -.
-------------- -------------- 965,317. -------------- -.
Total. £.
10,684,584. 1,361,938. (246,728)
-------------- 11,799,794.
--------------
4,780,316. 519,592. (246,728)
-------------- 5,053,180.
-------------- -------------- 6,746,614. -------------- 5,904,268. -------------- 578,849 144,712
2025 £.
49,692 -. -.
-------------- 49,692
-------------- -------------- (530,717) (132,679)
(243,127) -. -.
(101,698) 98,542.
-------------- (101,571)
--------------
214,478 42
(726)
(31,423) -.
-------------- 49,692
--------------
36
RYA Annual Strategic Report 2026
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