g. General disclosures


The trustees are appointed by the Association. The current incumbents are: David Murray, the former Head of Finance (pensioner member-nominated); Paul Bryans, a former RYA Board Member and RYA Council Member (RYA nominated); and CJR Pensions Limited, an independent Corporate Trustee. The Directors recognise the Association’s obligation to meet the liabilities of the scheme.


18. Operating lease commitments


At the date of the Statement of Financial Position the Association had the following future minimum rentals payable in respect of non-cancellable operating leases:


Land and buildings: Within one year


Between two and five years More than five years


2026 £


147,292 589,168 294,696 ---------


1,031,156 ----------


Other operating leases: Within one year


Between two and five years


2026 £


19,150 56,455


--------- 75,605


---------- 19. Operating lease receivables


At the date of the Statement of Financial Position the Association had the following future minimum rentals receivables in respect of non-cancellable operating leases:


Land and buildings: Within one year


Between two and five years Later than five years


2026 £


40,793 88,000 195,945 ---------


324,738 ----------


2025 £


52,461 88,000 217,945 ---------


358,406 ----------


2025 £


144,538 578,150 432,577 ---------


1,155,265 ----------


2025 £


13,860 11,148


--------- 25,008


----------


42


RYA Annual Strategic Report 2026


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