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
hairman@thenabd.org.uk
treasurer@thenabd.org.uk
John Lysons, Public Relations
publicity@thenabd.org.uk
John Byrne, Treasurer
Simon Freedman, Webmaster
internet@thenabd.org.uk
Kevin Rodgers, Business Affiliations Coordinator
businessaffiliation@thenabd.org.uk
New appointment:
Mandy Hulse. Secretary secretary@thenabd.org.uk 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-