2025-03-31-accounts

Charity registration number 1040907 (England and Wales) Charity registration number SC039897 ISGQtland) NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY LEGAL AND ADMINISTRATIVE INFORMATION Trustees Rick Hulse John Byrne John Lysons Simon Freedman Kevin Rodgers Mandy Hulse Charity number (England and Wales} 1040907 Charity number (Scotlandl SC039897 Principal address Unit 20, Bridgewater Centre The Bridgewater Centre Robson Avenue Urmslon Manchester M417TE Independent examiner LArcher FCA Unit 32, Llys Edmund Prys StAsaph Business Park StAsaph Denbighshire LL17 OJA

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY CONTENTS Page Trustees, report Independent examiner's report Slalement of financial activities 10 Balance sheet 11 Notes lo the financial statements 12-19

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with Ihe accounting policies set out in noles 1 10 12 and comply with the the Charitie5 AGI 2011, the Charities and Truslee Investment (Scotland) Act 2005. the Charities Accounts {Scotland) Regulalions 2006 las amended) and °Accounling and Reporting by Charities. Statement of Recommended Practice applicable to charilies preparing iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 January 2016} SERVING TRUSTEES: (Including dates of appointments or retirements during this financial year, together with details of roles held within the Association). Rick Hulse, Chairnian [e-mail] [e-mail] John Lysons, Public Relations [e-mail] John Byrne, Treasurer Simon Freedman, Webmaster [e-mail] Kevin Rodgers, Business Affiliations Coordinator [e-mail] New appointment: Mandy Hulse. Secretary [e-mail] Appointed 1110912024 Trustee Retirements & Resignations: Derek Durham, Research Retired due to declining health 1611012024 fina Slesser, Secretary Retired due to personallfamily issues 0710712024 Ross Lockett, FundrnisinglRep Liaison Retired to pursue other endeavours 0910312025 Each of thes8 retired Trustees had served the NABD with outstanding diligence, d8dication and in18grity Over many years, eaming each of them the admiration, ￿spect and gratitude of their fallow Tmst88s, man8g8ment committee members, accredited rep￿SentativeS and the wider memb8rship ofthe NABD. Their sterling and consci9ntious wort( on behalf of this AssoGiation often went far beyond the call of duty and they are gach held in fond regard and great esteem by their NABD colleagues. They aro sorely missed and we wish each of th81n the very best fortune for the future. TRUSTEE SELECTION METHODS: The NABD conslitution allows that trustees can be appoinled 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 post until such time as a suitable volunteer can be found lo take on their role. NB. Those roles detailed above are the posts within the National Executive Committee typically held by Truste8s of this charity. Other mles within the National Execufive Committee and the National Non-Executive Committee do not quire the incumbents lo accept the additional rgsponsibiliti8s of being regist8rad Tmst8es of this charity. All men7bers of both the National Executive Committee and the National Non-Executive Committee are Membe￿ of the Management Committee ofthe NABD.

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 FINANCIAL OVERVIEW: Gross income for the 2024-2025 financial year was £82.179.49. representing a 49.9% decrease from the previous year's lolal of £163,953.09 This decline in gross income had been anticipated following the discontinuation of the annual National Rally fundraising event, which had contributed significantly lo prior gross income. The reduction also reflects the ongoing downward trend in donations that we have experienced since the 2020 pandemic. Gros5 expendilure for the 2024-2025 financial year was £105,381.99, representing a 46.9Yo decrease from the previous year's total of £198,472.38. This reduction is primarily attribuled to the discontinuation of the annual National Rally fundraising event and further domestic economies we have implemenled in response to rising operational expenses during the ongoing cost-of-living crisis. The National Committee is concerned about the aggregate deficit as Ihe reduction in income has outpaced the reduction in expenditure. Consequently, we are investigating additional economies and exploring new opportunities for fundraising events. Membership subscriptions income for the 2024-2025 financial year increased by 611A to £33,836.00 compared to £31,792.00 in the previous year. Total expenses claimed by National Commitlee members and accredited NABD represenlalives for the year amounted to £856.17, represenling a 34.34h increase from the previous year's total of £562.33. This increase is primarily due to the reimbursement of costs for new printing equipment and consumables thal were initially purchased and paid for by a committee member. Despite this increase. the annual total of expenses claimed remains laudably low for a charity of this size with thirty active accredited volunteers, once again demonstrating the outstanding generosity and integrity of the unpaid volunteers working for the NABD. NABD Office expenditure remained al a similar level as previous years despile the continuing increases in the cost of utilities. This was in part due to our Office Manager (the only paid employee of the NABD) working from home 50 % of the time. Learner Loaner fleet expenditure was just £535.41, thanks in great part to the diligence and hard work put in by Gordon Hooper (Learner Loaners Coordinalor). This was mainly spent on the maintenance and MOT certifications of the ten adapted 125¢¢ motorcycles in the learnerlloaner fleel during this financial year. General donations re￿iVed in the 2024-2025 financial year totalled £29,032.02, which was approximately 21% down on the previous year's total of £36,850.03. NB, This total includes £2, 000.00 donated by the Amped Forces Bikers g￿￿p to tOP-UP the special ring-fenced fund thaf is specifically used to fund many of the adaptation grants awarded to ex-Se￿I￿ folk. Sponsorship donations totalling £3,528.61 were received lo sponsor specific aspects of Ihe NABD'S services. This was up from the previous year's total of £2,555.09 but still a long way short of the £10,000.00 annual pre- pandemic average that the Association received in sponsorship from motorcycle groups and events. Adaptation grants totalling £21,860.05 were awarded during this financial year, which was down by approximately 38110 on the £34,594.00 lolal awarded in the previous financial year, due to a decline in the number of applicalions for higher grants. The remaining funds in the adaptation fund will be carried over into the 2025-26 financial year. Income from Gift Aid claims was just £49.33 which was a huge decrease on the £1.126.30 total of the previous financial year. This was in part due to Tina Slesser (National Secretary) having been unable to dedicate the time needed to process Gifl Aid claim5 as she had in previous years, so we Still have a large backlog of claims to process and submit.

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 USE OF DONATIONS: 100°h of all general donations made to the NABD go directly to fund the NABD Adaptation Grants awarded to individuals with disabilities to help wilh the cost of adapting motorcycles. molor scooters, Irikes, motorcyclelsidecar combinations or quadbikes, lo suit their needs. Where donations are specified by the donors as sponsorship of aspects of NABD seNices, such as the Open House Magazine. the LearnerlLoaner molorcycles, the displaylassessment trikes. the Information & Advice stall, or the NABD van. 100 /0 of those donation5 are used specifically for the purpose specified by the donorslspon50rs. In the case of the regular donations made by the Armed Forces Bikers (AFBI 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 adaptations to motorcycles. motor scooters, trikes, motorcyclelsidecar combinations and or quadbikes, to suit their disabilities. NB. Th8 Allned Forces ring-fenced fund does not cover all of the NABD Adaptation Grants awarded to members or &x-m8mbers of the UK Am?ed Forces, but the support of th8 AFB contsnues to be a greal asset to the work of the NABD, and we are proud to have that support. No portion of general donations is used for core operational costs,. these are covered by our fundraising initiatives and membership subscriptions. THE ROLE OF VOLUNTEERS: The NABD has always been organised and driven by exceptionally dedicated, unpaid volunteers, many also facing their own disabilities and medical conditions. Yel despite their own challenges, they have devoted significant time. energy, and determination to ensuring thal motorcycling remains accessible to all. Over more than three decades, hundreds of volunteers have sacrificed their time and effort to ensure the NABD continues to improve the lives of disabled motorcyclists. Some have given all Ihey could, until they could give no more., others, sadly, have passed away after many years of service. Each one has eamed an honoured place in the NABD Hall of Fame and the hearts of those who still remain. Some volunteers currently serving as Trustees, National Committee members, or a¢credited Representatives, have been serving the NABD for decades, two of our currenl Trustees have held active National Cornmitlee roles for the past 24-years, one has been in post for 33-years, all have been steadfastly managing, guiding and safeguarding the NABD on a daily basis, never wavering in their conviction that people with disabilities should not be excluded from the joys of a motorcycling lifestyle. The NABD owes its very existence to an honour roll of Such slout-hearted volunteers, who have given so much of themselves without financial reward, eminence, or even much in the way of thanks, their molivalion coming from underslanding the importance of freedom and independence. and from knowing ihal their contribution to the work of the NABD makes a tangible positive dtfference to the lives of so many disabled people in an often otherwise- uncaring world.

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ADAPTATION GRANTS: During the fiscal period April 2024 to March 2025, Ihe NABD Management Committee approved 31 Adaptation Grants to help disabled people to have Iheir vehicles adapted to suit their needs. This is a decrease of six approved granls compared with the previous fiscal year. NB. Of the 31 grants awarded, two were later Gancelled by the applicants. The 29 grants awarded thal went on to completion, totalled £24,860.55. Three of these grants, wilh a combined total of £4,000.00, were awarded lo ex UK armed forces personnel. The geographical breakdown of granls awarded by the NABD National Committee was as follows.. North of England • Midlands of England South of England 12 Wales . Scotland NB. This demographic rellects the geog￿phIcal spread of grants applied for rather than any fom? of bias on the part of the NABD. Northern Ireland, Th8 Republic of Ireland, The Isle of Man and th8 Channel Isles also fall within th8 bailiwick of the NABD adaptation grant system, however no grant applications were received from these areas dunng the 2024/25 fiscal year. The 29 grant awards this year helped to fund special adaptations to- Solo motorcycles 18 Now trike conversions • Adaptations to existing trikes Many adaptations funded by NABD grants use standardised control adaptation kits, developed in cooperation with the NABD. By sourcing these kits al significant discounts. the NABD can provide them to grant recipients, ensuring that each grant delivers maximum valLbe and impact. 10 Kits supplied via the NABD adaptation grants system in the 2024-25 financial year included.. • Electronic push-button gear Changern 10 Twin lever handlebar units NB. Many adaptations also involved b8spoke enginee￿ng such as, the fitting of reversing mechanisms, throttle adaptions, steering dampers, and the fabrication and fitting of, wheelchair carriers, modified handlebars. trike conversions and footplate adaptations etc. NABD adaptation grants typically cover the full cost of necessary modifications,. where they do not, they provide a substantial level of financial support toward that cost. Additionally, numerous adaptations lo motorcycles. motor scooters, trikes, motorcyclelsidecar Combinalions or quadbikes, are completed each year for individuals who do not require financial a5SlStance but still rely on guidance and information supplied by the NABD.

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 FUNDRAISING EVENTS: Ever since we made the somewhat painful though pragmatic decision to discontinue the You've Been Nabbed Rally after its 30th anniversary in 2023, we have been investigating options for new annual fundraising events utilising venues Ihal offer the necessary onsite facilities and the option of onsite accommodation for Ihose members and supporters who are not able to camp. The obvious option was to approach holiday camps, to sound them out about the prospect of hosting an event, out of season, when they would be most able to accommodate anything up to 1,000 bikers for a weekend of enlertainment and camaraderie. Of the numerous possible venues. we have investigated to-dale, only tsvo had a large enough entertainment hall to accommodale an audience of 1,000 people, sadly one of them proved far too expensive to conlemplale and the other was unwilling to host anything other Ihan large corporate events. However, the search continues and we have several promising venues to visit over the next few months. LEARNERILOANER MOTORCYCLES: The NABD owns len 125cc learner-legal motorcycles. each adapled to suit specific disabilities.. • 1 x Honda MSX Grom 125 • 2 x Suzuki GSX 125 . 1 x Yamaha SR12S . 1 x Yamaha Scooter 125 . 4 x Yamaha YBR 125 1 x Honda 125 Super Cub These motorcycles are loaned to people with disabilitie5 for Compulsory Basic Training ICBTI courses, training and tests. Often these bikes will be delivered directly to a nominated motorcycle training school if the borrower has to complete a CBT course before riding it unsupervised on the road. There is no hire charge attached to this servi￿, but a fixed £150.00 universal transport fee is charged irrespective of where the bike is to be delivered in the UK mainland to help offsel the cost of the delivery and collection of the machines. These motorcycles are also often used lo assess the needs and preferences of people wilh disabilitie5 and occasionally for relicensing assessments requested by the DVLA. When individual LearnerlLoaners are not in use for trainin9 or assessments, they serve to exhibit a range of adaptations on NABD National InformationlAdvice Stands at motorcycle events and disability events around the UK. The LeamerlLoaner scheme continues lo be a vilal service provided by the NABD, which enables many more people with disabilities to gain or regain access lo the freedom and independence of motorcycling.

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 NABD WEBSITE: wvvw.nabd.o Website activity has been somewhat erratic throughout the 2024125 financial year, with content updated as and when possible. However, sile traffic continues to be decidedly underwhelming despite the huge amounl of time and effort being put in by our Webmaster. The seemingly eternal challenges of limited volunteer capacity and time, remain a Constant bugbear. restricting both content improvemenls and technical enhan￿mentS. These issues are expected to persist in the near future. NABD SOCIAL MEDIA: The NABD social media pages remain a vital source of information for NABD members, affiliates and supporters and an extremely valuable platform for publicising the NABD, ils services and its activities, as well as providing an easily accessiblè way for members and supporters to enjoy social interaction online. The NABD presence within social media also provides a vital link be￿een members and elected officials as well as being a source of much mutual support. THE NABD ON THE INTERNET Membershipp Merchandise, Adaptation Informatlon, Social Networking, Licensing Issues, Trike Legislation, Insurance Problems, Event Information, Adaptation Kits, VAT Exemptions. Vehicle Tax Exemptions, Learner/Loaner bikes. Event Tickets, Training & Test Advice. it's all available onllne... The NABD Website: www.nabd.or .uk Facebook page: www.facebook.comlTheNABDI Facebook page for Affiliated Clubs: www.facebook.coml rou s12126780390739211 kt&%-. 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 2025 BRIEF STATEMENT OF THE CHARITY'S POLICY ON RESERVES.. 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 bul necessary decisions Ihat this Association survived as an effective entity. Thanks to a huge amount of work put in by the National Secretary, Tina Slesser, the NABD received a substantial windfall in back-dated claims for Gift Aid from the HMRC which enabled it to invest £50,000 in a varied investment portfolio that is being managed free of charge by NABD member and long-lime slalwart supporter, Neil Liversidge, at West Riding Personal Financial Solutions Lld. In Yorkshire. Neil is a man of great inlegrity and expertise. and under his diligent management the NABD investment fund has steadily prospered. This investment fund now serves the NABD as a substantial 'buffer' against the uncertainties of the future, with the additional bonus of the profits made by the investments being available lo fund capital projects when the need arises. Structure. governance and management The charity is an unincorporated charity .

NATIONAL ASSOCIATION FOR BIKERS WITH A DISA81LITY TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 SUMMARY: The 2024-2025 financial year has been a challenging and demanding time for those of us tasked with the management and administration of the NABD. Even after three years, the Societal divisions born of the Covid pandemic remains unresolved, relentlessly eroding the sense of tolerance and compassion Ihat once brought people together and hampering meaningful progress like the weighty chains encumbering Jacob Marley's ghost. Over the past two years, several motorcycle clubs and social groups Ihat have long been among the NABD'S most consistent sponsors have either disbanded or struggled to recapture the high levels of sUPPOrt Ihat Iheir fundraising events enjoyed in the years before the pandemic. The loss of regular sponsorship for some of the most essential aspects of the NABD infrastructure has greatly increased the pressure on our finances and on the volunteers who work so hard to keep the organisation running. Even the most dedicated volunteers have sometimes felt overwhelmed by the constant challenges. It has been especially difficull to slay motivated in a political climate that seems to be sliding inexorably loward a culture where virtues like empathy and humanity seem destined to become little more than archaic precepts that will occasionally appear in cryptic crossword puzzles to confound the reader. Despite these difficulties, we continue lo find motivalion and joy in the core work of the NABD. There are few things more rewarding than seeing the happiness on the fa￿ of someone who, thanks to NABD support and an adapialion grant, is able lo ride their adapted machine for the first time, often fulfilling a dream they have had for years. That one really never gels oldl We also celebrate the everyday achievements, like helping people resolve licensing Of insurance issues they thought were insurmountable. or winning small victories against the bureaucratic intransigence, prejudice and institutional ineptilude that often confront and frustrate people with disabilities. This year, we have fa￿d many challenges, some we have overcome, others we are still working on. Bul throughout it all, Ihe NABD has continued lo seNe, support, and assist disabled motorcyclists who need our help. We can all lake pride in knowing thal we have never given up, even when it may have been tempting lo do so. Most importantly, the NA8D remains Committed to ils ¢ore principles- being a charity that is managed and driven by unpaid volunleers, where 1000kn of every donation goes direclly to the se￿iceS they were intended to fund, and where our primary goal is to provide and protect access to the freedom and independence of motorcycling for people with disabilities, and to ensure Ihat, when it comes to motorcycling, a disability need nol be a handicap. For more than 30 years the NABD has been the world's leading support group for motorcyclists with disabilities despite the frequent challenges it has had to face. We are rightly very proud of this fact, and we remain resolute in our intention lo continue this important work for many years to come. RICK HULSE NABD Chairman Rick Hulse Chairman John Byme Trea3urer 16 December 2025

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NATIONALASSOCIATION FOR BIKERS WITH A DISABILITY I report to the Trustees on my examination of the financial statemenls of National Association For Bikers With a Disability (the Charity) for the year ended 31 March 2025. Responsibilities and basis of report As the Trustees of the Charity you are responsible for the preparation of the financial slatemenls in accordance with the requirements of the Charities and Trustee Inveslment (Scotland) Act 2005 (the 2005 Act), the Charities Accounts (Scotland) Regulalions 2006 las 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 independent examination. I report in respect of my examination of the Charty's financial statements carried out under section 44111 ( 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 examinerfs statement Since the Charity has prepared its accounts on an accruals basis and is also registered in Scotland your examiner must be a member of a body listed in Regulalion 11(2) of the Charities Accounls {Scotlandl Regulations 2006 {as amended). I confirm that l am qualified lo underlake the examination because l am a 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 accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 in preference to the Accounting and Reporting by Charities.. Statement of Recommended Praclice issued on 1 April 2005 which is referred lo in the extant regulations but has now been withdrawn. understand that this has been done in order for financial statements lo provide a true and fair view in accordance wilh Generally Accepted Accounting Practice effective for reporting periods be9inning on or after 1 January 2015. I have completed my examination. I confirm thal no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accoLtnling records were not kept in respect of the Charity as required by section 44 (1) (a) of Ihe 2005 Acl and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 las amended) and section 130 of the 2011 Act.. or the financial statements do not accord wilh those records., or the financial stalements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotlandl Regulations 2006 (as amended) and do nol Comp￿ with the applicable requirements concerning the form and content of accounts set out in the Charilies (Accoun15 and Reports) Regulations 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 concerns and have come acros5 no olher matters in connection with the examination 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 Sl Asaph Business Park StAsaph Denbighshire LL17 OJA Dated.. 16 December 2025

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2026 2024 Notss Income from: Donations and Segacies Other trading activities other malerial income 78,732 1,389 58 2,000 80,732 1,389 58 159,361 2,532 60 2.000 161,361 2,532 60 Total income 80,179 2,000 82.179 161.953 2,000 163,953 Expenditure on: Charitable activilies 102,732 2,650 105,382 196,272 2,200 198,472 Total expenditure 102,732 2,650 105,382 196,272 2,200 198.472 Net expenditure and movement in funds (22,553) (650) (23,203) {34.319) (200) (34,519) Reconciliation of funds: Fund balances at 1 April 2024 177,681 981 178,662 212,000 1,181 213,181 Fund balances at 31 March 2025 155,128 331 155.459 177,681 981 178,662 The slatemenl of financial 2clivities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 10-

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets Investments 11 10 3,660 58,527 4,417 57,138 62.187 61,555 Current assots Slocks Debtors Cash at bank and in hand 1,500 3,209 90,919 1,500 2,734 115,230 12 95,628 119,464 Creditors: amounts falling due within one year 13 (2.356) {2,3571 Net current assets 93,272 117.107 Total assets less current liabilities 155,459 178,662 The funds of the Charity Restricted income funds Unrestricted funds 15 16 331 155,128 981 177,681 155,459 178,662 The financial statements were approved by the Trustees on 16 December 2025 Rick Hulse Chairman John Byme Treasurer 11

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity information Nalional Association For Bikers With a Disability is a charity. 1.1 Accounting convention The financial stslements have been prepared in accordance with the the Charities Act 2011, the Charities and Trustee Investment (Scotlandl Acl 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charilie5.' Statemenl of Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" las amended for accounting periods commencing from 1 January 2016). The Charity is a Public Benefit Enlity a5 defined by FRS 102. The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not lo prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Ac¢ounls and Reports) Regulations 2008 only to the extent required lo provide a true and fair view. This departure has involved following the Statemenl of Recommended Practice for charities applying FRS 102 rather than the version of the Stslement of Recommended Practice which is referred to in the Regulalions but which has since been withdrawn. The financial statements are prepared in sterling. which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial slalements have been prepared under the hislorical cost ¢onvention. Imodified lo include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair valuel. The principal accounting policies adopted are sel out below. 1.2 Going conGern At the time of approving the financial statements. the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue lo adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitsble funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their Gharitable objeclives. Restricted funds are subject lo 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 lo the financial statements. Endowment funds are subject to specific conditions by donors that the capilal must be maintained by the Charity. 1.4 Incoming resources Income is recognised when the Charity is legally entilled lo it after any performance conditions have been met, the amounts can be measured reliably, and it is probable thal income will be received. Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance condilions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donalion. Legacies are recognised on re￿Ipt or othewise if the Charity has been notified of an impending distribution. the amount is known, and receipt is expected. If the arnount is not known, the legacy is Irealed a5 a contingent asset. 12-

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.5 Tangible fixed 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 assets less their residual values over their useful lives on the following bases.. Fixtures, fittings & equipment Motor vehicles 150A reducing balance 25°A reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.6 Fixed asset investments Fixed assel inveslment5 are inilially measured al transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in nel incomel(expendilurel for the year. Transaction costs are expensed as incurred. 1.7 Impairment of fixed assets At each reportin9 end date, the Charity reviews Ihe carrying amounts of ils tangible assets lo determine whether there is any indication that those assels have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order lo determine Ihe extent of the impairment loss (if any). 1.8 Stocks Stocks are 51aled at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materia15 and, where applicable, direct labour costs and those overheads Ihat have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Nel realisable value is the estimated selling price less all estimated costs of completion and Costs lo be incurred in marketing, selling and distribution. 1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-temi liquid investments with original maturities of three monlhs or less, and bank overdrafts. Bank overdrafts are shown wilhin borrowings in current liabilities. 1.10 Financial instruments The Charity has elected to appty 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 Charity's balance sheet when the Charity becomes party lo the contractual provisions of the instrument. Financial assels and liabilities are offset. with the net amounts presenled in the financial slalements, when there is a legally enfor￿able right lo set off the recognised amounts and there is an inlention to settle on a net basis or to realise the asset and settle Ihe liability simultaneously. 13-

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction cosls and are subsequently carried at amortised cost using the effeGlive inleresl method unless the arrangemenl conslitutes a financing transaction, where the transaction 15 measured at the present value of the future receipts discounted al a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities 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 liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditor5 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 currenl liabilities if payment is due wilhin one year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially at transaction price and subsequenuy measured at amortised Gost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the Charity'5 contractual obligations expire or are discharged or cancelled. 1.11 Employee benefits The cost of any unused holiday enlitlement is recognised in the period in which the employee's Se￿iceS are received. Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or lo provide termination benefrts. 1.12 Retirement benefits Payments to defined conlribution retirement benefit schemes are charged as an expense as they fall due. Donations and legacies Unrestricted Restricted funds funds Totsl 2025 Total 2024 Donations and sundry income Membership subscriptions Income from fund raising and regalia 33,810 33,836 11,086 2,000 35,810 33,836 11,086 40,170 31,792 89,399 78.732 2,000 80.732 161,361 For the year ended 31 MarGh 2024 159,361 2.000 161,361 14-

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Other trading activities Unrestricted Unrestricted funds funds 2025 2024 Profit (loss) on investments 1,389 2,532 Charltable actlvities Unrestricted Unrestricted Funds Funds 2025 2024 Staff costs Depreciation and impaimient Other cosls 29.168 758 44,728 28,138 929 140.982 74,654 170,049 Grant funding of activities (see note 5) 30,728 28,423 105,382 198,472 Analysis by fund Unrestricted funds Restricted funds 102,732 2,650 196,272 2,200 105,382 198,472 Grants payable 2025 2024 Grants lo instilulions.. Grants toward5 the modification of motorcydes 30,728 28,423 30,728 28,423 15-

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movement in funds 2025 2024 The nel movement in funds is stated afier chargingl(crediting)'. Depreciation of owned tangible fixed assels 758 929 Trustees None of the Trustees (or any persons connected with tham) received any remuneration during the year, but there were expenses reimbursed to members for equipment & consumabSes. totalling £856.17 Employees The average monthly number of employees during ihe year was- 2025 Number 2024 Number Employment Gosts 2025 2024 Wages and salaries Other pension costs 28,500 668 27,500 638 29.168 28,138 There are no employees who re¢eived employee benefits of more that £60,000 There were no employees whose annual remuneration was more than £60,000. Taxation The charity is exempt from laxation on its activities because all its income is applied for charilable purposes. 16-

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Flxed asset investments Listed investments Cost or valuation At 1 April 2024 Valuation changes 57,138 1,389 At 31 March 2025 58,527 Carrying amount At 31 March 2025 58,527 At 31 March 2024 57,138 11 Tangible fixed assets Flxturos, Motor vohlclos fittings & gquipm¢nt Total Cost At l April 2024 30,336 55,780 86,116 At 31 March 2025 30,336 55,780 86,116 Deprociation and impaimient Al 1 April 2024 Depreciation charged in the year 26,869 520 54,829 238 81,698 758 At 31 March 2025 27,389 55,067 82,456 Carrying amount At 31 March 2025 2,947 713 3.660 At 31 March 2024 3,467 950 4.417 12 Debtors 2025 2024 Amounts falling due within one year: Trade debtors 3,209 2,734 17

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Creditors: amounts falling due within one year 2025 2024 Other taxation and social security Accruals and deferred income 496 1,860 497 1,860 2,356 2,357 14 Retirement benefit sGheme3 2025 2024 Defined contribution SGhemes Charge to profit or loss in respect of defined contribution schemes 668 638 The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme afe held separately from those of the Charily in an independently administered fund. 15 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and 9rants held on Iwst subject to specific conditions by donors as to how they may be used. At l Aprll 2024 Incomlng resources Resources At 31 March expended 2025 981 2,000 (2,650) 331 Previous year: At 1 April 2023 InGoming Resources At 31 March resources expondod 2024 1,181 2,000 (2.200) 981 16 Unrestricted funds The unrestricted fLsnds of the charity comprise Ihe unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as lo how they may be used. These include designated funds which have been set aside out of unrestricted funds by the truslees for specific purposes. At 1 April 2024 Incoming resources Resources At 31 March expended 2025 General funds 177,681 80,179 (102,732) 155,128 18-

NATIONAL ASSOCIATION FOR BIKERS WITH A DISABILITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 un￿strICted funds (Continued) Previous year: At 1 April 2023 Incoming resources Resources At 31 March expendod 2024 General funds 212.000 161.953 (196,272) 177,681 17 Analysis of net assets between funds Unrestricted funds 2025 Restricted funds 2025 Total 2025 At 31 March 2025: Tangible assets Investments Current asselsllliabilities) 3,660 58,527 92,941 3,660 58,527 93,272 331 155,128 331 155,459 Unrestrictod funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Tangible assets Investments Current assetsl(liabilitiesl 4.417 57,138 116.126 4,417 57,138 117,107 981 177,681 981 178,662 18 Related party transactions There were no disclosable related party transactions during the year (2024 - none). 19-