RYA Annual Strategic Report 2026

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The Association’s long leasehold premises and specialised property are stated at deemed cost. It should be noted that as at 31st March 2019 one of the two long leasehold properties in Hamble was valued at £2,000,000 at open market value, the second property has an updated desktop value of £575,000 as at 31st March 2026. As at 31st March 2019 the specialised property in Portland was valued at £3,280,000 at open market value. All 2019 valuations were carried out by Lambert Smith Hampton, Chartered Surveyors. The 2026 valuation was conducted by Vail Williams LLP, Chartered Surveyors.

The assets under construction are improvements to leasehold property. These improvements are predominantly grant funded and this grant income will be reflected upon completion in the year ended 31 March 2027.

10. Investment properties

2026. £.

Fair value: At 1 April 2025

Movement during the year At 31 March 2026

600,000. (25,000).

-------------- 575,000.

--------------

2025. £.

570,000. 30,000.

-------------- 600,000.

-------------- The historical cost of investment properties held at fair value is £816,729. The investment property is a long leasehold property.

11. Stock

2026. £.

Finished products Work in progress

280,745. 10,031.

-------------- 290,776.

--------------

Replacement cost is not significantly different to the amounts stated above. Total stock expensed in the year was £435,635 (2025: £520,142).

2025. £.

346,037. 34,170.

-------------- 380,207.

--------------

12. Debtors

2026. £.

Trade debtors Other debtors Prepayments

668,530. 310,395.

1,380,530.

-------------- 2,359,455.

-------------- Other debtors includes £34,768 (2025: 33,155) falling due aſter more than one year.

2025. £.

73,590. 323,216. 740,950.

-------------- 1,137,756.

--------------

RYA Annual Strategic Report 2026

37

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