Charlty reglstratlon number 1040907 (England and Wales)
Charlty reglstratlon number SC039897 (Scotland)
NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Rick Hulse
John Byrne
John Lysons
Derek Durham
Ross Lockett
Simon Freedman
Tina Slesser
Kevin Rodgers
Charlty number (England and Wales
1040907
Charfty number (Scotland)
SC039897
Prlnclpal addres8
Unit 20, 8ridgew8ter Centre
Th8 Bridgewater Centre
Robson Avenue
Umiston
Manchester
M417TE
Independent examlner
L Archer
Unit 32, Llys Edmund Prys
St Asaph Business Park
St Asaph
Denbighshlre
LL17 OJA

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
CONTENTS
Pago
Trustee8' report
Independent examlnerfs report
10
Statement of financial activities
11
Balance Sheet
12
Notes io the financial statements
13-20

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in notes 1 to 12
and comply with the the Charities Act 2011, the Charities and Trustee Investment (Scotlandl Act 2005, the Charities
Accounts (Scotland) Regulations 2006 (as amended) and 'Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the FinancBI Reporting
Standard applicable In the UK and Republic of Ireland (FRS 102). (as 8mended for accounting periods commencing
from 1 January 2016)
ObJectlv•s and actlvltlas
To promote the relief of disabled persons by the supply of infomiation, advice, advocacy and practical assistance
relating to motorcycling and in particular by awarding financial grants to help with the cost of special adaptations to
motorcycles, motorcyclelsidecar combinations, trikes, and quad-cycles to suit the needs of disabled riders.
Also, to develop new methods of adapting motorcycles, motorcyclelsidecar combinations, trlkes, and quad-cycles
and to remove any barriers to the freedom and independence of motorcycling for disabled people.
LEARNERILOANER MOTORCYCLES:
The NABD owns nine 125cc learner-leg81 motorcycles, each adapted to sult specific disabilities:
Honda MSX Grom 125
Suzuki GSX 125
Yamaha SR125
Yamaha Scooter 125
Yamaha YBR 125
These motorcycles are loaned to paople with disabilities for Compulsory Besic Training ICBT) courses, training
and tests. There Is no hire charge attached to this service, but a £150.00 administration fee is charged toward the
cost of the delivery and collection of the machines.
During the 2023124 financlal year, adapted L8arnerlLoaner motorcycles were used by NABD members in
Nottingham, Trowbridge, Chelmsford, Croydon, Kent and Scotland.
These motorcycles are also often used to assess the needs and preferences of people with dlsabilits.es and
occasionally for rellcensing asses8ments requested by the DVLA.
INh8n individual LeamerlLoaners are not in use for training or assessments, they often serve to ethibit a range of
adaptations on the NABD National InformationlAdvice Stall at motorcyde events and disability events.
The LearnerlLoaner scheme Con￿nueS to be a vital service provided by the NABD, which enables many more
people with disabilities to gain or regain access to the freedom and independence of motorcycling.

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achlevements and performance
The 30th You've Been Nabbed Rally:
May 2023 saw the 30th anniversary of the NABD'S main annual national fundraising event, the You've Been
Nabbed rally, at The Royal Cheshire Showground. This was also the last ever occurrence of this event.
The decision to discontinue this iconic event was not made lightly, and many nights of sleep were lost in agonising
over it, but the reality of the situation was that the You've Been Nabbed rally was Originally desI￿ed to cater for
3,000 people, and had sold-out in advance on many occasion8, but the number of people attending had been
dropping steadily since 2015 to well below 2,000.
Many of the bikers (particularly those with disabilities) who tradits'onally attend weekend rallies are now at the
stage-of-life where camping is just not pleasurable (or in many cases even practical or possible) arKI, as The
You've Been Nabbed Rally has always been a greenfield camping event with marquefrbased entertainment, there
simply are not enough younger bikers to replace them.
This issue has been affecting other motorcycle rallies in exactly the same way, $0 it is not a problem that is
specific to this NABD event, though we probably feel it more keenly due to the larger proportion of people with
disabilities who have traditionally attended our events.
Also, the You've Been Nabbed rally requires more than 120 volunteer marshals working in shifts throughout the
three-days of the event and many of our regular volunteers are also people with disabilities. Over recent years, as
regular volunteers have got older andlor their health has deteriorated, it has become increasingly difficult to fill the
shift rota. ￿h8n you add into the equation the fact that at least ten of our most experienced key marshals have
died over the previous five years, the decision to end the event with it8 30th anniversary is perhaps easier for
people to understand.
It was very gratifying for all involved that the final ever You've Been Nabbed Rally proved to be a great success,
making a profit of £28,185.93 (far above the previous year's profit of £12,808.67). Many people made a special
effort to give the event the send-off it deserved and I'm sure it will remain a fond memory for all of them for many
years to come.
We will be planning some new national events that will hopefully offer alternato accommodatlons for those who
now find camping unfeasible and where the number of necessary volunteer marshals and the level of physical
labour involved in setting-up and breaking down the event is Significantly reduced.
CanAm Spyder Trlke~ NABD Annual Draw:
Tickets had been on sale, for just £1.00 each, at events and online throughout the 2022 event Season and thé
earfy part of the 2023 event season for a prize draw in which the main prize was a superb 2008 998cc Can-Am
Spyder Trike that had been donaied by an NABD member. the second prize was £500.00 and the third prize
£250.00.
The actual draw of winning tickets was made at the 30th You've Been Nabbed Rally on Saturday, 6th May 2023
and, as luck would have it, the ecstatic wlnner of this lovely trike was In the 1.500- strong audience at the time of
the draw.
This 12-month fundraising project, in which 10,050.00 tickets had been sold, after considering the cost of tickets,
MOT tests, maintenance, transporting the trike to events and delivering it to the winner, made a very handsome
profit of more than £9, 750.00.

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
ADAPTATION GRANTS:
During the fiscal period April 2022 - March 2023, the NABD Management Committee approved 37 Adaptatlon
Grants to help 37 more disabled people to have their vehicles adapted to suit their needs. This is a decrease of
three approved grants compared with the previous fiscal year.
NB. A total of 38 grant applIcat￿nS were submitted to th8 NABD National Commitee. One was r9fused due to
being an 8pplication for a second grant that did not meet the criteria required for a second grant to be considered.
The 37 grants 8W8rded totalled £34,594.00, which was £808.30 below the total awarded in NABD adaptation
grants in the prevlous financial year.
The geographlcal breakdown of grants awarded by the NABD National Committee was as follows:
England (South)
14
England {North
11
England {Mldland8)
Scotland
Wales
Republlc of Ireland
N8. This demograph￿ reflects the g8ogr8phic81 sprnad of grnnts appl￿d for rather than 8ny ICM of bias on the
part of the NABD. Northem Ireland, The Isl• ol Man and the Channel Isles also fall within th8 bailiwick ol the
NABD adaPtat￿n grant system, but no valid grant applications wern received fmm these areas during the 202Y24
Iscal year.
These grants helped to fund speclal adaptations to:
Solo motorcycles
New motorcycleltrlko convorslons
Adaptatlons to exlstlng trlk•8
22
11
Many of the adaptations funded by these NABD grants included a broad range of specially
designed adapted control kits, in addits'on to
an eclectic range of design and fabrication
challenges. These kits included..
Electronlc push-button gaar changern
In lever handlebar unlts
Thumb operatod 8rako lev•r unlts
17
NB. Many adaptat￿nS also involv8d b8spoke engineering such as, the r￿ing of reversing mechanlsms. thmttle
adaptions, steenng dampers, and the f8b17cation and fitting of, whe8lch8ir racks, modrfied handlebars, trike
cOnvers￿nS and footplates etc.
In many cases. the adaptation grants awarded to applicants cover the total cost of the adaptation, in those cases
where the total cost is not met by the grant awarded, a significant portion of the cost is covered.
It should also be noted that a much greater proportion of adaptations to motorcycles, trikes, mot(xcyclelsid8car
combinations and quadbikes in 202>2024 were carried out with advice and support from the NABD, where the
individuals concerned were able to fund the adaptation work themselves.

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
USE OF DONATIONS:
1000/0 of all general (unspecified) donations made to the NABD go directly to fijnd the NABD Adaptation Grants
made to individuals with disabilities to help with the cost of adapting motorcycles, trikes. motorcyclelsidecar
combinations and or quadbikes to suit their needs.
there donations are specified by the donors as sponsorship of aspects of NA8D seNices, such as tP£ Open
House Magazine, the LearnerlLoaner motorcydes, the displaylassessment trikes, the Information & Advice stall,
or the NABD van. 100% of those donations is used specifically for the purpose agreed by the donorslsponsors.
In the case of the regular donations made by the Armed Forces Bikers (AFB) group, these donations go into a
'ring-fenced' fund that is used specifically toward Adaptation Grants for members or ex-members of the UK Armed
Forces who require adaptatlons to motorcycles, trikes, motorcyclelsidecar combinats'ons and or quadbikes to suit
their disabilities.
NB. The Anned Forces ring-fenced fund does not cover all of the NABD Adaptation Grnnts awarded to membenJ
or ex-members of the UK Anned Forces, but Ihe support of the AF8 continues to be a gre8t asset to tIB wort( ol
the NABD and we 8re proud to have thal support.
The NABD takes nothing from donations to fund core costs. Core costs are covered by our own direct fundraising
projects and membership subscriptions.

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The gross income of the Assocl8tlon in the 2023-2024 financial year was £158,370.40, a decrease of
approximately 23% from the previous year.
This decrease was mainly attributable to their belng no income from tlcket sales for an NABD annual national rally
in May 2024. due to the event being discontinued after the 30th Anniversary event in May 2023.
Tradits'onally, tickets for the annual national rally had gone on sale on December 1st with the income from ticket
sales between December 1 st and March 31 st contributing to the gross income of the financial year prior to the
actual event in May.
NS. Tho 'financial yearf of the NABD runs fmm Apnl 1st to March 31st of the following calendaryear.
The gross exp8nditure of the Association fell slightly from the previous year to £194,365.16, which Is a reduction
of approximately 2.8%. This figure and is expected to fall significantly ID the next financial year due to tha absence
of the huge expenditure normally relating to the production of the traditional nats'onal rally event.
The 30th Anniversary 'You'v8 Been Nabbed, annual natlonal rally in May 2023 made a very handsome profit of
£28,185.93, which was a 55% Increase on the profits of the previous event. This huge increase in the profits from
the event were, in the most part, attributable to the large increase in attendance which had been g￿erated by this
being ￿delY publicised as the 'last ever, You've Been Nabbed national fundraising rally,
Income from NABD membership Subscriptions in the 2022-2023 financial year was £31,792.00,
which 18 a fall of Just under 2% on the previous year's total.
Despite the signlficant increases in the cost of utilits'es, the NABD Office expenditure remained a a similar level as
previous years. This was in part due to our Office Manager (the only paid employee of the NA8D} working from
home 500A of the time but also due to the exceptionally good nature of our landlord, who once again allowed us to
renew our lease at no increased cost.
The overall total expenses claimed by National Commlttee members and other accredited Representatlves of the
NABD were just £562.33 for the year. Once again stsnding testament to the NABD being populated by volunteers
of outstanding character.
General donations received in the year totalled £36,448.28 (includlng £2,000.00 donated by the Amied Forces
Bikers group, to the ring-fenced ftjnd for adaptation grants for ex-service folk>. This was very slightly down on the
previous year's total of £36,850.03.
A further £2,555.09 was donated in sponsorshlp of specified aspects of the NABD'S other services. This was
slightly up from the previous year's total of £2.219.49 but still a long way short of the £10,000.00 annual average
that the Association received in sponsorship from events pre- pandemic.
Adaptation grants totalling £34,594.00 were awarded during this financial year. with the remainder of the
adaptation fund carried over into the current financial year. which was up by approximately 2.40A on the total
awarded in adaptation grants in the previous financial year.
Income from Gift Aid daims was £1,126.30 whlch was a Significant increase on the £764.36 total of the previous
financial year.
NABD VAN:
After 12-years of sterling service the old NABD van was writteTroff by the insurers in earty 2023. after suffering
some damage in a minor road traffic accident.
After thoroughly researching all of the options available and discussing all the pros and cons, the National
Committee decided to sign-up to a 5-year leas&hire contract with all maintenance costs covered on a Vauxhall
Movano 3500 L2 FV￿ 2.2 Turbo from a company called Vanarama in March 2023.
Unfortunately, due to a combination of the world-wide shortage of microchips and unforeseen delays in
importation, we did not actually receive the van until late August 2023, so we had to suffer the exFense of hiring
vans as necessary in the interim.

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
NABD WEBSITE:
Activity on the main NABD Website has been steady throughout the 2023124 financial year. Content continues to
be updated as required and the site shows fairly healthy traffic for the type of website that it is.
The initial teething-problems with the new system for the flexible payment of membership fees online have been
Solved and the refurbished online shop has been running smoothly throughout the y8ar.
The next facet of the website that needs to be addressed is the updating of the information sections. The constant
developments in assistive technology and sporadic changes in transport legislation, together with occasional
changes in the practices of the DVSA, DVLA and motor insurers, require more dynamism in the checking and
updating of the information and advice offered on the NABD website than we have previously managed.
Unfortunately, the perennial problem of having loo few capable volunteers and the often-limited time available to
the few proficient volunteers we do have, will ensure that this is another ongoing issue that is unlikely to be
overcom8 anytime soon.
NABD SOCIAL MEDIA:
The NA8D social media pages remain a vltal source of infomiatlon for NABD members, affiliates and supporters
and an extremely valuable plafform for publicising the NABD, its seprfices and its activities, as well as providing an
easily accessible way for members and supporters to enjoy social interaction online. The NABD presence withln
social media also provides a vital link be￿een members and elected officials as well as being a source of much
mutual support.
_t THE NABD ON THE INTERNET
Membershlp, Merchandise, Adaptation Information, Soclal Networking,
Llcensing 15sues, Trike Legislatlon, Insurance Problems, Event Information,
Adaptation Kits, VAT Exemptions, Vehicle Tax Exemptions, Learner/Loaner
bikes, Event Tickets, Training & Test Advlce, It's all available onllne...
The NABD Website: www.nabd.or
Facebook page: www.facebook.comlTheNABDI
Facebook page for Affiliated Clubs:
www.facebook.coml
rou
s12126780390739211
Facebook page for NABD Supporters in Northern Ireland:
www.facebook.comlbikers4bikersl
Twitter page: www.twitter.comrrherealNABD
The NABD Online Shop: www.thenabd.co.ukl

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Flnanclal revlew
The gross income of the Association In the 202&2024 financial year was £159,360.63, a decrease of
approximately 23% from the previous year.
This decrease was mainly attributable to their being no income from ticket sales for an NABD annual national rally
in May 2024, due to the event being discontinued after the 30th Anniversary event in May 2023.
Traditionally, tickets for the annual national rally had gone on sale on December 1st with the income from ticket
sales behveen December 1st and March 31 st contributs'ng to the gross income of the financial year prior to the
actual event in May.
N8. The 17n8nc181 year, orth8 NABD mns fmm Apnl 1st to March 31st of the following calendar year.
The gross expenditure of the Association fell slightly from the previou$ year to £198,471.18, which is a reduction
of approximately 2.80/0. This figure and is expected to fall significantly in the next financial year due to the absence
of the huge expenditure normally relating to the production of tho traditional nakn'onal rally event.
The 30th Annlversary 'You've Been Nabbed, annual national rally in May 2023 made a very handsome profit of
£28,185.93, vthich was a 55% increase on the profits of the previous event. This huge increase in the profits from
the event were, in the most part. attributable to the large increase in attendance which had been g￿erated by this
being widely publicised as the 'last ever, You've Been Nabbed national fundraising rally.
Income from NABO membership subscriptions in the 2022-2023 financial year was £31,792.00,
which is a fall of just under 2% ¢)n the previous year's total.
Despite the significant increases in the cost of utilities, the NABD Office expenditure remained a a similar level as
previous years. This was in part due to our Office Manager (the only paid employee of the NABD) working from
home 500h of the time but also due to the exceptionally good nature of our landlord, who once again allowed us to
renew our lease at no increased cost.
The overall total expenses clalmed by National Committee member8 and other accredited Representatives of the
NABD were just £562.33 for the year. Once again standing testament to the NABD being populated by volunteers
of outstanding character.
BRIEF STATEMENT OF THE CHARITYS POLICY ON RESERVES..
Thanks to a substantial windfall in back-dated daims for Gift Aid from the HMRC the NABD was able to invest
£50,000 in a varied investment portfolio that is being managed free of charge by NABD member and lorrfj-time
stalwart supporter, Neil Liversidge, at West Riding Personal Financial Solutions Ltd. Neil is a man of great integrity
and expertise, and under his diligent management the NABD investment fund will undoubtedly prosper.
The NABD was completely unprepared for the financial effect of the global pandemic in 2020, and it was only by
dint of the National Committee making some very tough but necessary decisions that this Association survived as
an effective entity.
This new investment fvnd will now serve the NABD as a substantial 'buffer' against the uncertainties of the future,
with th8 additional bonus of the profits occasionally funding capital projects.
Structure, governance and managemont
The Charity is an unincorporated charity.

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
DETAILS OF TRUSTEES (Includlng dates If appolnted or retlred durlng the year, along wlth dotalls of any
offlce held).
Rick Hulse, Chalrman
John Byme, Treasurer
Tina Slesser, Secretary
John Lysons, Publlc Relatlons
Simon Freedman, Webmaster
Derek Durham, Research
Ross Lockett. Rep's Llalson
Kevin Rodgers, Fundralslng Coordlnator
NB. Vic Hawkes retiTrd fmm the post of Open House Editor in D8c&mber 2023 due to deteriorati￿ health. During
his tenure as a Trustee of the NABD over many years, he eamed the admiration, respect and Ihanks of all ol the
trnstees, management committee members and accrediled reprBsent8tivgs of Ihe NABD, for his sterfing and
diligent WO￿ on behalf of this association and motorcyclists with disabilit￿S in genernl.
TRUSTEE SELECTION METHODS:
The NABD constitution allows that trustees can be appointed by the National Committee until such time as their
position can be ratified by the membership in the election of officers at the annual general meeting. However,
where possible, incumbent trustees who are considering retirement are encouraged to remain in their post until an
Annual General Meeting {AGM) of the NABD so that any change of post holder can be ratified by the members
immediately.
NB. Those positions detailed above 8re tha positions within the Nat￿n81 ExecutNe Committee that arn filled by
Tnistees of this chanty. Other positions within the National Executive Committee and the National Non-Executive
Commilt88 do nol requir9 Ihe incumbents to accept the additional responsibilities of being Trustees of this chanty.
All merntse￿ of both the National Executive Committee and the Nat￿n81 NoTrExecutive Committee 8rn mambe
of the Management Committee of the NABD.

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
SUMMARY:
The 2023-2024 financial year was, on-the-whole, a good year for the NABD. In4lth the hard slog of recovering from
the issues brought on by the Corona Virus Pandemic m08tly behind us, we were able to once again look to the
fijture.
One of the stark lessons the Trustees and other National Committee members leamed from managing the NABD
throughout those two particularly discomforting years was that acknowledging and accepting unpleasant truths is
not optional, and no amount of optimism will change inexorable realities.
It was with this in mind that we had made the very difficult decislon that the 30th Anniversary of our beloved
annual You've Been Nabbed Rally would have to be the last. Despite the sadness we felt at this iconic event
coming to an end, the 30th event itself was utterfy joyous and an outstanding success. It was good for it to go out
on Such a highl
In hindsight, the 202&2024 financial year was predominantty one of 8 retum to a fomi of prpr pandemic reality, as
was the case with the wider motorcycling scene in Britsin and further afield.
Though some thlngs may never be the same as they were before that dreadfijl hiatus. thls was the year where our
view began to look once more into the future rather than the past and, the people who are tasked with managing
this wonderful charity being who they are, we detennined to look at the luture with the optimism befitting a charity
that has survived and thrived over 33 years desplte the trial and tribulations it has had to navigate.
Most importantly of all. the NABD remalns true to Its established princlpals of being a charity that is run by unpaid
volunteers, where 1 OOOA of all donation8 go directly on the services they are meant to fund, and that our primary
goal continues to be providing and protecting access to the freodom and independence of motorcyding for"people
with disabilities.
The NABD is the wodd's leading support group for motorcydlsts wlth dlsabllitles, a fact of which we are rightly
very proudl
Rick Hul38
Chalrnian
John Byrne
Treasuror
17 December 2024

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
I report to the Trustees on my examination of the financial statements of National Association For Bikers With a
Disability (the Charity) for the year ended 31 March 2024.
Responslbllltles and basls of report
As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance
with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act), the Charities
Accounts {Scotlandl Regulations 2006 (as amended) and the Charities Act 2011 {the 2011 Act). You are
satisfied that your charity is not required by charity law to be audited and have chosen instead to have an
independènt examination.
I report in respect of my examination of the Charity's financial statements carried out under sedion 44 (1) ( c)
of the 2005 Act and section 145 of the 2011 Act. In carrying out my examination I have followed the
requirements of Regulation 11 of the Charities Accounts {Scotland) Regulations 2006 (as amended) and all the
applicable Directions given by the Charity Commission under section 145(5){b) of the 2011 Act.
Independent examlnaV$ statement
Since th8 Charity has prepared its accounts on an accruals basis and 18 also registered in Scotland your
examiner must be 8 member of a body listed in Regulation 11(2) of the Charities Account8 (Scotlandl
Regulations 2006 {as amended). I confirm that l am qualified to undertake the examlnation because l am
member of ICAEW, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared financial statements in aCCordar￿e with
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 102) in preference to the Accounting and
Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the
extant regulations but has now been withdrawn.
l understand that thls has been done in order for financial statements to provide a true and fair view in
accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1
January 2015.
I have completed my examination. I confirm that no matters have come to my attention in Connectic￿ with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the Charity as required by section 44 (1) (a) of the 2005
Act and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 (as amended> and section
130 of the 2011 Act., or
the financial statements do not accord with those records: or
the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities
Accounts (Scotland) Regulations 2006 (as amended) and do not comply with the applicable requirements
conceming the fom and content of accounts set out in the Charities (Accounts and Reports) RegulatDns
2008 other than any requirement that the accounts give a true and fair view which is not a matter
considered as part of an independent examination.
I have no concems and have come across no other matters in connection with the examinatlon to which
attention should be drawn in this report in order to enable a proper understanding of the financial statements to
be reached.
L Archer
FCA
Unit 32, Llys Edmund Prys
St Asaph Business Park
St Asaph
Denbighshire
LL17 OJA
Dated: 17 December 2024
10-

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrlcted Restrlctèd
funds
funds
2024
2024
Total Unrestrlcted Re9trlcted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donations and legacies
Other trading activitl8S
Other material income
159,361
2,532
60
2,000
161.361
2,532
60
208,376
(1,582)
38
1.181
209,557
(1,582)
38
Total Incom•
161,953
2,000
163,953
206,832
1,181
208,013
Expendlture on:
Charitable activities
196,272
2,200
198,472
201,995
201,995
Total •xpendlturn
196,272
2,200
198,472
201,995
201,995
Net Incomel(expendlturo) and
movemont In funds
(34,319)
(200)
(34,519)
4,837
1,181
6.018
Reconclllatlon of funds:
Fund balances at 1 April 2023
212,000
1,181
213,181
207,163
207,163
Fund balances at 31 March
2024
177.881
981
178,662
212,000
1,181
213,181
The statement of financial activiti8s includes all galns and losse8 recognised In the year. All income and expenditure
derive from continuing activities.
11

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Flxed assets
Tangible assets
Investments
11
10
4,417
57,138
5,347
54,608
Currnnt assats
Stocks
Debtors
Cash at bank and in hand
61,555
59,953
1,500
2,734
115,230
1,500
2,861
151,249
12
119,484
Credltors: amounts falllng due wlthln
one year
155,610
13
(2,357)
(2,382)
Net current a888ts
117,107
153,228
Totsl assets10s8 current Ilabllltle8
178,682
213,181
Tho funds of the Charlty
Restricted income funds
Unrestricted funds
16
16
981
177,681
1,181
212,000
178,682
213,181
The financial statements were approved by the Trustees on 17 December 2024
Rick Hulse
Chalrman
John Byme
Treasuror
12-

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
Charlty Infomiatlon
National Associats'on For Bikers Imth a Dlsability is a charity.
1.1 Accountlng conventlon
The financial statements have been prepared in accordance with the the Charities Act 2011, the Charities and
Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended)
and 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to chanties
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102). (as amended for accounting periods commenang from 1 J8nuary 2016). The
Charity 18 8 Publlc Benefft Entity as defined by FRS 102.
The Charity has taken advantage of the provlsions in the SORP for charities applying FRS 102 Update
Bulletin 1 not to prepare a Statement of Cash Flows.
The financlal statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice vh)Ich is referred to in the Regulations but which has slnce been wrthdrawn.
The finandal st8tements are prepared in sterling, whlch Is the functional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the hlstorical cost Convention, [modified to incfude the
revaluation of freehold properties and to include investment properties and certain financial instruments at fair
valuel. The prinapal accountlng policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial statements, the Trustees have a reasonable expectats'on that the Charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the golng concem basis of accounting in preparing the financial statements.
1.3 Charltsblo funds
Unrestricted funds are available for use at the discretion of the Trustees in fvrtherance of thelr charitabla
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out In the notes to the financial ststements.
Endowment funds are subject to specffic conditions by donors that the caprtal must be maintained by the
Charity.
1.4 Incomlng resources
Income is recognised when the Charity is legally entitled to it after any performance conditions have been
met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charfty has been notified
of the donation, unless perfomance conditions require defe￿al of the amount. Income tax recoverable in
relation to donations re￿iVed under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution,
the amount is knovm, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
13-

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
{Contlnued)
1.6 Tanglble flxed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of 88sets less their residual values over their
useful lives on the following bases..
Fixtures, fittings & equipment
Motor vehicles
15% reducing balance
25% reduang balance
The gain or loss arising on the disposal of an asset is detemiin8d as the dlfference bel￿een the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.6 Flxed asset Investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel(expenditure) for the year. Transaction costs are expensed as incurred.
1.7 Impalrnient of flxed assets
At each reporting end date, the Charity revlews the carrying amount8 of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indEation
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (If any).
1.8 Stock$
Stocks are stated at the lovKr of cost and estimated selling prlce le&8 Costs to complete and sell. Cost
comprises direct materials and, where applicable, direct labour costs and those overheads that have been
incurred in bringing the stocks to their present location and condition. Item8 held for distribution at no or
nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and distribution.
1.9 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-temi liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.10 Flnanclal Instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised In the Charitys balance Sheet when the Charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
14-

NATIONALASSOCIATION FOR BIKERS WITH A DISABILITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollclos
(Contlnued
Baslc flnanclal assets
Basic financial assets, which include debtors and cash and bank balances, are inltlally measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classffied as receivable within one year are not amortised.
Baslc flnanclal Ilabllltles
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabililies classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, uslng the effectlve interest rate method.
Trade credltors are obligations to pay for goods or services that have been acquired In the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derncognltlon of flnanclal Ilabllltles
Financial Ilabiliti88 are derecognlsed when the Charity's Contrac￿81 obllgatlons expire or are discharged or
cancelled.
1.11 Employee beneflts
The cost of any unused hollday entitlement is recognised in the period in which the employee's services are
received.
Temiination benefits are recognised immedlately 89 an expense when the Charty is demonstrably committed
to terminate the employment of an employoe or to provide teminatlon benefits.
1.12 Rotlrement benoflts
Payments to defined contributlon retlrement benefit schemes are charged as an expense as they fall due.
Donatlons and legacl
Unr•strlcted Restrlcted
funds
funds
Total
2024
Totsl
2023
Donations and sundry income
Membership subscriptions
Income from fund raising and regalia
38,170
31,792
89,399
2,000
40,170
31,792
89,399
40.179
32,217
137,161
159,361
2,000
161,361
209,557
For the year ended 31 March 2023
208,376
1,181
209,557
15-

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Other tradlng actlvltles
Unr8strlcted Unrestricted
funds
fund8
2024
2023
Profit (loss) on investments
2,532
(1,582)
Charltable a¢tlvltl•s
Unrestrlcted Unrestrlcted
Funds
Funds
2024
2023
Staff costs
Depreciation and impairment
Other costs
28,138
929
140,982
26.825
1,142
148,390
170,049
176,357
Grant funding of activities (see note 5)
28,423
25,638
198,472
201,995
Analysls by fund
Unreslricled funds
Restricted funds
196,272
2,200
201,995
198,472
201,995
Grants payabl•
2024
2023
Grants to institutions..
Grants towards the modification of motorcycles
28,423
25,638
28,423
25,638
16-

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Net movement In funds
2024
2023
The net movement in funds is stated after chargingl(crediting)'.
Depreciation of ¢Jwned tanglble fixed assets
929
1,142
Trustees
None of the Trustees (or any persons connected with them) received any remunerdtion during the year, but
there were expenses reimbursed to 3 members for travel, postage and stationery, totalling £562.33
Employees
The average monthly number of employees during the year was..
2024
Number
2023
Numbor
Employment co$t8
2024
2023
l•lages and salarles
Other pension cost8
27,500
638
28,225
600
28,138
28,825
There are no employees who received employee beneffts of more that £80,000
There were no employees whose annual remuneration was more than £60,000.
Taxatlon
The charity is exempt trom taxation on its activities because all Its income is applied for charftable purposes.
10 Flxed asset Investmonts
Llsted
Investments
Cost or valuatlon
At 1 April 2023 & 31 March 2024
54,606
Carrying amount
At 31 March 2024
54,606
At 31 March 2023
54,606
17-

NATIONALASSOCIATION FOR BIKERS WITH A DISABILITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Tanglble flxed assets
Flxturos. Motor vehlcl
flttlngs &
oqulpment
Total
Cost
At 1 April 2023
30,336
55,780
86,116
At 31 March 2024
30,336
55,780
88,118
Deprn¢latJon and Impalmient
Al 1 April 2023
Depreciation charged in the year
2e,257
612
54,513
317
80,770
929
At 31 March 2024
28,869
54,830
81,699
Carrylng amount
At 31 March 2024
3,467
950
4,417
At 31 March 2023
4,079
1.268
5,347
12 D•btor8
2024
2023
Amounts falllng due wlthln one year:
Trade debtors
2,734
2,861
13 Credltors: amounts falllng due wlthln one year
2024
2023
Other taxation and Social security
Accruals and deferred income
497
1,880
522
1,860
2,357
2,382
14 Retlrement beneflt schemes
2024
2023
Deflned contrlbutlon Schemes
Charge to profit or loss in respect of defined contribution schemes
638
600
The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held sBparately from those of the Charity in an independently administered fund.
18-

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Restrfcted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 Aprll
2023
Incomlng
resources
Rasources At 31 March
expended
2024
1,181
2,000
(2,200)
981
Prevlou8 yoar:
At 1 Aprll
2022
Incomlng Resources At 31 March
rnsourcas
expended
2023
1,181
1.181
16 UnroStrfct•d fund$
The unrestricted funds of the charity comprise the unexpended balance8 of donations and grant$ which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aslde out of unrestrlcted funds by the trustee8 for specific purposes.
At 1 Aprll
Incomlng Resources At 31 March
2023
resources
oxponded
2024
General funds
212,000
161,953
(196,272)
177,681
Prevlous year:
At 1 Aprfl
2022
Incomlng Resources At 31 March
rmources
expended
2023
General funds
207,163
206,832
{201,995)
212,000
17 Analysls of net assets between funds
Unrestrlctsd
funds
2024
Restrlcted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Investments
Cufrent assetsl{liabilities)
4,417
57,138
116,126
4,417
57,138
117.107
981
177,681
981
178,662
19-

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Analysls of net assets between fund8
(Contlnued)
Unrestrlcted
fund$
2023
Restrlcted
funds
2023
Total
2023
At 31 March 2023:
Tangible assets
Investments
Current assetsl{liabilitiesl
5,347
54,606
152,047
5,347
54,806
153,228
1,181
212,000
1,181
213,181
18 Related party transactlon$
There were no disclosable related paty transactions during the yoar {2023 - none).
-20-