The Horse Rangers Association (Harwich) Ltd
Charity No. 1102278
Company No. 04828091
Trustees' Report and Unaudited Accounts
30 September 2025
The Horse Rangers Association (Harwich) Ltd Contents
| Pages | ||
|---|---|---|
| Trustees' Annual Report | 2 | |
| Independent Examiner's Report | 3 | |
| Statement of Financial Activities | 4 | |
| Summary Income and Expenditure Account | 5 | |
| Balance Sheet | 6 | |
| Notes to the Accounts | 7 to | 13 |
| Detailed Statement of Financial Activities | 14 to | 15 |
Page 1
The Horse Rangers Association (Harwich) Ltd Trustees Annual Report
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 September 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 04828091
Charity No. 1102278
Registered Office
The Bungalow Ramsey Manor Michalstowe Drive Ramsey. Essex CO12 5ER
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
B. Docherty L. Grey M. Mallett C. Race K. Shean B. Thorpe S. Thorpe
C. Woodward
Accountants
Quantic Accountancy Limited 1 Second Avenue Bluebridge Halstead Essex CO9 2SU
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
Melissa Mallett
signed on 17/03/2026, 12:15:51 GMT ~~M. Mallett~~ Trustee
24 February 2026
Page 2
The Horse Rangers Association (Harwich) Ltd Independent Examiners Report
Independent Examiner's Report to the trustees of The Horse Rangers Association (Harwich) Ltd
I report to the charity trustees on my examination of the financial statements of The Horse Rangers Association (Harwich) Ltd for the year ended 30 September 2025.
Responsibilities and basis of report
As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in accordance with section 386 of the 2006 Act ; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
-
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other 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.
Stuart Foster
signed on 17/03/2026, 15:26:16 GMT
Stuart Foster (FCCA) ACCA Quantic Accountancy Limited
1 Second Avenue Bluebridge Halstead
Essex CO9 2SU 24 February 2026
Page 3
The Horse Rangers Association (Harwich) Ltd Statement of Financial Activities
for the year ended 30 September 2025
| Notes Income and endowments from: Donations and legacies 4 Charitable activities 5 Investments 6 Total Expenditure on: Charitable activities 7 Other 8 Total Net gains on investments Net expenditure 9 Transfers between funds Net expenditure before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2025 £ 69,610 72,361 186 |
Total funds 2025 £ 69,610 72,361 186 |
Total funds 2024 £ 62,011 65,174 131 |
|---|---|---|---|
| 142,157 46,809 95,766 |
142,157 46,809 95,766 |
127,316 63,685 69,962 |
|
| 142,575 - |
142,575 - |
133,647 - |
|
| (418) - |
(418) - |
(6,331) - |
|
| (418) | (418) | (6,331) | |
| (418) 1,217 |
(418) 1,217 |
(6,331) 7,548 |
|
| 799 | 799 | 1,217 |
Page 4
The Horse Rangers Association (Harwich) Ltd Summary Income and Expenditure Account
for the year ended 30 September 2025
| Income Interest and investment income Gross income for the year Expenditure Depreciation and charges for impairment of fixed assets Total expenditure for the year Net expenditure before tax for the year Net expenditure for the year |
2025 £ 141,971 186 142,157 142,325 250 142,575 (418) (418) |
2024 £ 127,185 131 |
|---|---|---|
| 127,316 | ||
| 133,548 99 |
||
| 133,647 | ||
| (6,331) | ||
| (6,331) |
Page 5
The Horse Rangers Association (Harwich) Ltd
Balance Sheet
at 30 September 2025
| Company No. 04828091 Notes 2025 £ Fixed assets Tangible assets 11 1,248 1,248 Current assets Cash at bank and in hand 7,839 7,839 Creditors:Amount falling due within one year 12 (8,288) Net current (liabilities)/assets (449) Total assets less current liabilities 799 Net assets excluding pension asset or liability 799 Total net assets 799 The funds of the charity Restricted funds 13 Unrestricted funds 13 General funds 799 799 Reserves 13 Total funds 799 |
2024 £ 298 |
|---|---|
| 298 6,795 |
|
| 6,795 (5,876) |
|
| 919 1,217 |
|
| 1,217 | |
| 1,217 | |
| 1,217 | |
| 1,217 | |
| 1,217 |
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 30 September 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 24 February 2026
And signed on its behalf by:
Melissa Mallett
M. Mallettsigned on 17/03/2026, 12:15:51 GMT
Trustee
24 February 2026
Page 6
The Horse Rangers Association (Harwich) Ltd Notes to the Accounts
for the year ended 30 September 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 7
The Horse Rangers Association (Harwich) Ltd Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Plant and machinery 25% Reducing balance
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 8
The Horse Rangers Association (Harwich) Ltd Notes to the Accounts
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
Page 9
The Horse Rangers Association (Harwich) Ltd Notes to the Accounts
3 Statement of Financial Activities - prior year
| 3 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Charitable activities Investments Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from donations and legacies Donations and memberships 5 Income from charitable activities Fundraising Session fees School programmes and other income |
Unrestricted £ 69,610 69,610 Unrestricted £ 1,619 28,491 42,251 72,361 |
Unrestricted funds 2024 £ 62,011 65,174 131 127,316 63,685 69,962 133,647 (6,331) (6,331) (6,331) 7,548 1,217 Total 2025 £ 69,610 69,610 Total 2025 £ 1,619 28,491 42,251 72,361 |
Total funds 2024 £ 62,011 65,174 131 |
| 127,316 63,685 69,962 |
|||
| 133,647 | |||
| (6,331) | |||
| (6,331) | |||
| (6,331) 7,548 |
|||
| 1,217 | |||
| Total 2024 £ 62,011 |
|||
| 62,011 | |||
| Total 2024 £ 1,320 36,916 26,938 |
|||
| 65,174 |
Page 10
The Horse Rangers Association (Harwich) Ltd
Notes to the Accounts
6 Income from investments
| Bank interest received 7 Expenditure on charitable activities Expenditure on charitable activities Horse feed, care and equipment Governance costs 8 Other expenditure Employee costs Motor and travel costs Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs 9 Net expenditure before transfers This is stated after charging: Depreciation of owned fixed assets Independent Examiner's fee 10 Staff costs Salaries and wages |
Unrestricted £ 186 186 Unrestricted £ 46,809 46,809 Unrestricted £ 60 40,071 - 42,411 250 12,740 234 95,766 2025 £ 250 234 2025 32,655 32,655 |
Total 2025 £ 186 186 Total 2025 £ 46,809 46,809 Total 2025 £ 60 40,071 - 42,411 250 12,740 234 95,766 |
Total 2024 £ 131 |
|---|---|---|---|
| 131 | |||
| Total 2024 £ 63,685 |
|||
| 63,685 | |||
| Total 2024 £ - 22,060 317 38,904 99 8,305 277 |
|||
| 69,962 | |||
| 2024 £ 99 277 2024 17,214 |
|||
| 17,214 |
No employee received emoluments in excess of £60,000.
Page 11
The Horse Rangers Association (Harwich) Ltd Notes to the Accounts
11 Tangible fixed assets
| Cost or revaluation At 1 October 2024 Additions At 30 September 2025 Depreciation and impairment At 1 October 2024 Depreciation charge for the year At 30 September 2025 Net book values At 30 September 2025 At 30 September 2024 12 Creditors: amounts falling due within one year Other loans Accruals 13 Movement in funds Restricted funds: Unrestricted funds: General funds Total funds 14 Analysis of net assets between funds Fixed assets Net current assets |
At 1 October 2024 1,217 1,217 |
2025 £ 8,053 235 8,288 Incoming resources (including other gains/losses ) £ 142,157 142,157 |
Plant and machinery £ 12,745 1,200 13,945 12,447 250 12,697 1,248 298 Resources expended £ (142,575) (142,575) Unrestricted funds £ 1,248 (449) 799 |
Total £ 12,745 1,200 |
|---|---|---|---|---|
| 13,945 | ||||
| 12,447 250 |
||||
| 12,697 | ||||
| 1,248 | ||||
| 298 | ||||
| 2024 £ 5,653 223 |
||||
| 5,876 | ||||
| At 30 September 2025 £ 799 |
||||
| 799 | ||||
| Total £ 1,248 (449) |
||||
| 799 |
Page 12
The Horse Rangers Association (Harwich) Ltd Notes to the Accounts
15 Reconciliation of net debt
| Reconciliation of net debt | |||
|---|---|---|---|
| Cash and cash equivalents Borrowings Net debt |
At 1 October 2024 £ |
Cash flows £ |
At 30 September 2025 £ |
| 6,795 | 1,044 | 7,839 | |
| 6,795 (5,653) (5,653) 1,142 |
1,044 (2,400) (2,400) (1,356) |
7,839 (8,053) |
|
| (8,053) | |||
| (214) |
16 Related party disclosures
Controlling party
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 13
The Horse Rangers Association (Harwich) Ltd Detailed Statement of Financial Activities
for the year ended 30 September 2025
| Income and endowments from: Donations and legacies Donations and memberships Charitable activities Fundraising Session fees School programmes and other income Investments Bank interest received Total income and endowments Expenditure on: Charitable activities Horse feed, care and equipment Total of expenditure on charitable activities Other expenditure Employee costs Salaries/wages Staff training Staff welfare Temporary staff Vehicles - General costs Premises costs Rent Rates Light, heat and power Premises cleaning Premises repairs and maintenance Other premises costs |
Unrestricted funds 2025 £ 69,610 69,610 1,619 28,491 42,251 72,361 186 186 142,157 46,809 46,809 46,809 60 60 32,655 180 483 6,753 40,071 - - 16,752 711 629 1,394 3,896 19,029 |
Total funds 2025 £ 69,610 69,610 1,619 28,491 42,251 72,361 186 186 142,157 46,809 46,809 46,809 60 60 32,655 180 483 6,753 40,071 - - 16,752 711 629 1,394 3,896 19,029 |
Total funds 2024 £ 62,011 |
|---|---|---|---|
| 62,011 | |||
| 1,320 36,916 26,938 |
|||
| 65,174 | |||
| 131 | |||
| 131 | |||
| 127,316 63,685 |
|||
| 63,685 | |||
| 63,685 - |
|||
| - | |||
| 17,214 592 375 3,879 |
|||
| 22,060 | |||
| 317 | |||
| 317 | |||
| 16,902 2,316 755 399 7,045 11,487 |
Page 14
The Horse Rangers Association (Harwich) Ltd Detailed Statement of Financial Activities
| General administrative costs, including depreciation and amortisation Depreciation of Plant and machinery Bank charges Equipment repairs and maintenance General insurances Postage and couriers Stationery and printing Subscriptions Sundry expenses Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Total of expenditure of other costs Total expenditure Net gains on investments Net expenditure Net expenditure before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
42,411 250 84 4,237 5,104 - 369 1,260 1,628 58 12,990 234 234 95,766 142,575 - (418) (418) - (418) 1,217 799 |
42,411 250 84 4,237 5,104 - 369 1,260 1,628 58 12,990 234 234 95,766 142,575 - (418) (418) - (418) 1,217 799 |
38,904 |
|---|---|---|---|
| 99 71 1,640 4,441 109 480 - 1,564 - |
|||
| 8,404 | |||
| 277 | |||
| 277 | |||
| 69,962 | |||
| 133,647 - |
|||
| (6,331) | |||
| (6,331) - |
|||
| (6,331) | |||
| 7,548 | |||
| 1,217 |
Page 15
Signatures' technical details
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mel.mallett@googlemail.com
17/03/2026, 12:15:51 GMT
Fingerprint
eb13fe0207152ce8f1c44d30401f72e67177d428
stuart@quantic-ac.co.uk
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