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2025-03-31-accounts

Company registration number: 05742315 Charity registration number: 1114296

Barnsley Riding for the Disabled Association

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 March 2025

Thorntons Accounting Limited 176-178 Pontefract Road Cudworth Barnsley South Yorkshire S72 8BE

Barnsley Riding for the Disabled Association

Contents

Reference and Administrative Details 1
Strategic Report 2
Trustees' Report 3 to 4
Accountants' Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 15

Barnsley Riding for the Disabled Association Reference and Administrative Details

Chairman Mrs Charity Registration Number 1114296 Company Registration Number 05742315

Mrs Constance Alexandra Louise Grayson

Registered Office Oakwell Centre Pontefract Road Barnsley South Yorkshire S71 1HF Accountants Thorntons Accounting Limited 176-178 Pontefract Road Cudworth Barnsley South Yorkshire S72 8BE Bankers Unity Trust Bank 9 Brindley Place Birmingham B1 2HB

Page 1

Barnsley Riding for the Disabled Association

Strategic Report for the Year Ended 31 March 2025

The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 March 2025, in compliance with s414C of the Companies Act 2006.

Achievements and performance

Over the course of the year, riding sessions for disabled children and adults are steadily increasing in numbers, and there has been an increasing number of disabled people wishing to ride for the first time. This continues to put pressure on the centre as the majority of sessions are now on weekends, and there is a waiting list for this. To facilitate this, the trustees are putting an increasing emphasis on attracting and training new volunteers to support delivery. Thanks to generous donations from the public via Facebook and media appeals, the charity has sufficient income to meet expenditure incurred.

Three successful applications for grant funding was made in the period.

The driveway is an ongoing concern, as the steepness and exposure of the hill degrades the driveway over the course of 5-7 years. The trustees are putting a contingency plan in place to prepare for the future.

The strategic report was approved by the trustees of the charity on 11 July 2025 and signed on its behalf by:

.. ~~.......................................~~ Constance Grayson (Jul 11, 2025,12:52pm)[vy] Mrs Constance Alexandra Louise Grayson Chairman and trustee

Page 2

Barnsley Riding for the Disabled Association

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2025.

Objectives and activities

The principle objectives of the charity are to promote the objects of Rising for the Disabled Association by providing disabled people with the opportunity to ride and/or carriage drive, to benefit their health and wellbeing. The charity operates in the Barnsley and District area.

In shaping the objectives for the year, the trustees have paid due regard to the public benefit guidance published by the charity commission.

The activities carried out for the benefit of the public, to meet the aims and objects include:

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Mrs Constance Alexandra Louise Grayson Ms Nikita Robinson Ms Kerry Louise Hatton Mrs Catherine Mitchell

Chairman: Mrs Constance Alexandra Louise Grayson

Structure, governance and management

Barnsley Riding for the Disabled Association is a registered charity with the charity commission and a company limited by guarantee, governed by its memorandum and articles of association, dated March 2006. The company has no share capital and the liability of each member in the event of winding up is limited to a sum not exceeding £1. The affairs of the charity are managed on a day to day basis by the trustees who may exercise all the powers of the charity.

The trustees are also the directors of the company for the purpose of company law. The trustees are appointed at the Annual General Meeting.

Page 3

Barnsley Riding for the Disabled Association

Trustees' Report

Statement of trustees' responsibilities

The trustees (who are also the directors of Barnsley Riding for the Disabled Association for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The annual report was approved by the trustees of the charity on 11 July 2025 and signed on its behalf by:

....Mrs ~~.....................................~~ Constance Grayson (Jul 11, 2025,12:52pm)Constance Alexandra Louise Grayson Chairman and trustee

Page 4

Chartered Certified Accountants' Report to the Trustees on the Preparation of the Unaudited Statutory Accounts of Barnsley Riding for the Disabled Association for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Barnsley Riding for the Disabled Association for the year ended 31 March 2025 as set out on pages 6 to 15 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/ rules-and-standards/rulebook.htm.

This report is made solely to the board of directors of Barnsley Riding for the Disabled Association, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Barnsley Riding for the Disabled Association and state those matters that we have agreed to state to the board of directors of Barnsley Riding for the Disabled Association, as a body, in this report, in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/ october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Barnsley Riding for the Disabled Association and its board of directors as a body for our work or for this report.

It is your duty to ensure that Barnsley Riding for the Disabled Association has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and of Barnsley Riding for the Disabled Association. You consider that Barnsley Riding for the Disabled Association is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Barnsley Riding for the Disabled Association. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Thorntons Accounting Limited 176-178 Pontefract Road Cudworth Barnsley South Yorkshire S72 8BE 11 July 2025

Page 5

Barnsley Riding for the Disabled Association

Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Total income
Expenditure on:
Raising funds
4
Charitable activities
5
Total expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
11
Note
Income and Endowments from:
Donations and legacies
3
Total income
Expenditure on:
Raising funds
4
Charitable activities
5
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
11
Unrestricted
funds
£
40,800
40,800
(4,000)
(38,036)
(42,036)
(1,236)
(1,236)
14,674
13,438
Unrestricted
funds
£
32,444
32,444
(2,500)
(27,927)
(30,427)
2,017
2,017
12,657
14,674
Restricted
funds
£
2,200
2,200
-
(2,200)
(2,200)
-
-
-
-
Restricted
funds
£
1,500
1,500
(1,500)
-
(1,500)
-
-
-
-
Total
2025
£
43,000
43,000
(4,000)
(40,236)
(44,236)
(1,236)
(1,236)
14,674
13,438
Total
2024
£
33,944
33,944
(4,000)
(27,927)
(31,927)
2,017
2,017
12,657
14,674

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 11.

The notes on pages 8 to 15 form an integral part of these financial statements. Page 6

Barnsley Riding for the Disabled Association

(Registration number: 05742315) Balance Sheet as at 31 March 2025

2025 2024
Note £ £
Current assets
Debtors 8 550 925
Cash at bank and in hand 9 13,908 14,685
14,458 15,610
Creditors: Amounts falling due within one year 10 (1,020) (936)
Net assets 13,438 14,674
Funds of the charity:
Unrestricted income funds
Unrestricted funds 13,438 14,674
Total funds 11 13,438 14,674

For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements on pages 6 to 15 were approved by the trustees, and authorised for issue on 11 July 2025 and signed on their behalf by:

.. ~~.......................................~~ MrsConstance Grayson (Jul 11, 2025,12:52pm)Constance Alexandra Louise Grayson Chairman and trustee

The notes on pages 8 to 15 form an integral part of these financial statements. Page 7

Barnsley Riding for the Disabled Association

Notes to the Financial Statements for the Year Ended 31 March 2025

1 Charity status

The charity is limited by guarantee, incorporated in , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: Oakwell Centre Pontefract Road Barnsley South Yorkshire S71 1HF

These financial statements were authorised for issue by the trustees on 11 July 2025.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Barnsley Riding for the Disabled Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Page 8

Barnsley Riding for the Disabled Association

Notes to the Financial Statements for the Year Ended 31 March 2025

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Page 9

Barnsley Riding for the Disabled Association

Notes to the Financial Statements for the Year Ended 31 March 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Financial instruments

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Page 10

Barnsley Riding for the Disabled Association

Notes to the Financial Statements for the Year Ended 31 March 2025

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

3 Income from donations and legacies

Page 11

Barnsley Riding for the Disabled Association

Notes to the Financial Statements for the Year Ended 31 March 2025

Donations and legacies;
Donations from individuals
Grants, including capital grants;
Grants from other charities
Total for 2025
Total for 2024
Unrestricted
funds
General
£
40,800
-
40,800
32,444
Restricted
funds
£
-
2,200
2,200
1,500
Total
funds
£
40,800
2,200
43,000
33,944

4 Expenditure on raising funds

a) Costs of trading activities

Note
Costs of goods sold
Total for 2025
Total for 2024
5 Expenditure on charitable activities
Note
Total for 2024
Unrestricted
funds
General
£
4,000
4,000
2,500
Unrestricted
funds
General
£
38,036
27,927
Restricted
funds
£
-
-
1,500
Restricted
funds
£
2,200
-
Total
funds
£
4,000
4,000
4,000
Total
costs
£
Total
funds
£
40,236
27,927

Page 12

Barnsley Riding for the Disabled Association

Notes to the Financial Statements for the Year Ended 31 March 2025

6 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

7 Taxation

The charity is a registered charity and is therefore exempt from taxation.

8 Debtors

==> picture [452 x 360] intentionally omitted <==

----- Start of picture text -----
2025 2024
£ £
Trade debtors 175 175
Other debtors 375 750
550 925
Debtors includes £175 (2024: £175) receivable after more than one year.
2025 2024
£ £
Trade debtors 175 175
9 Cash and cash equivalents
2025 2024
£ £
Cash on hand 148 50
Cash at bank 12,188 13,361
Short-term deposits 1,572 1,274
13,908 14,685
10Creditors: amounts falling due within one year
2025 2024
£ £
Accruals 1,020 936
----- End of picture text -----

Page 13

Barnsley Riding for the Disabled Association

Notes to the Financial Statements for the Year Ended 31 March 2025

11Funds

Unrestricted funds
General
Restricted funds
Total funds
Unrestricted funds
General
Restricted funds
Total funds
Balance at 1
April 2024
£
14,674
-
14,674
Balance at 1
April 2023
£
12,657
-
12,657
Incoming
resources
£
40,800
2,200
43,000
Incoming
resources
£
32,444
1,500
33,944
Resources
expended
£
(42,036)
(2,200)
(44,236)
Resources
expended
£
(30,427)
(1,500)
(31,927)
Balance at
31 March
2025
£
13,438
-
13,438
Balance at
31 March
2024
£
14,674
-
14,674

12Analysis of net assets between funds

Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets
Unrestricted
funds
General
£
14,458
(1,020)
13,438
Unrestricted
funds
General
£
15,610
(936)
14,674
Total funds
at 31 March
2025
£
14,458
(1,020)
13,438
Total funds
at 31 March
2024
£
15,610
(936)
14,674

Page 14

Barnsley Riding for the Disabled Association

Notes to the Financial Statements for the Year Ended 31 March 2025

13Analysis of net funds

13Analysis of net funds
Cash at bank and in hand
Net debt
Cash at bank and in hand
Net debt
At 1 April
2023
£
14,321
14,321
At 1 April
2024
£
14,685
14,685
Financing
cash flows
£
364
364
At 31 March
2025
£
14,685
14,685
At 31 March
2024
£
14,685
14,685

Page 15

Barnsley Riding for the Disabled Association

Statement of Financial Activities by fund for the Year Ended 31 March 2025

Unrestricted Funds

Unrestricted Funds
Total Total
Unrestricted Unrestricted
Funds Funds
2025 2024
£ £
Income and Endowments from:
Donations and legacies 40,800 32,444
Total income 40,800 32,444
Expenditure on:
Raising funds (4,000) (2,500)
Charitable activities (38,036) (27,927)
Total expenditure (42,036) (30,427)
Net (expenditure)/income (1,236) 2,017
Net movement in funds (1,236) 2,017
Reconciliation of funds
Total funds brought forward 14,674 12,657
Total funds carried forward 13,438 14,674

This page does not form part of the statutory financial statements. Page 16

Barnsley Riding for the Disabled Association

Statement of Financial Activities by fund for the Year Ended 31 March 2025

Restricted Funds

Restricted Funds
Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income/(expenditure)
Reconciliation of funds
Total funds carried forward
Total
Restricted
Funds
2025
£
2,200
2,200
-
(2,200)
(2,200)
-
-
Total
Restricted
Funds
2024
£
1,500
1,500
(1,500)
-
(1,500)
-
-

This page does not form part of the statutory financial statements. Page 17

Barnsley Riding for the Disabled Association

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Total
2025
£
(43,000)
43,000
(4,000)
(40,236)
(44,236)
(1,236)
(1,236)
14,674
13,438
Total
2024
£
(33,944)
33,944
(4,000)
(27,927)
(31,927)
2,017
2,017
12,657
14,674

This page does not form part of the statutory financial statements. Page 18

Barnsley Riding for the Disabled Association

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Total Total
2025 2024
£ £
Donationsandlegacies
Appeals and donations 40,800 32,444
Grants receivable (restricted funding) 2,200 1,500
43,000 33,944
Raisingfunds
Purchases (4,000) (2,500)
Purchases - (restricted funding) - (1,500)
(4,000) (4,000)
Charitable activities
Water rates 323 202
Light, heat and power 312 187
Insurance 773 733
Repairs and maintenance 12,992 2,215
Repairs and maintenance - (restricted funding) 300 -
Telephone and fax 1,208 870
Computer software and maintenance costs 120 40
Printing, postage and stationery 30 397
Trade subscriptions 1,263 1,534
Cleaning 166 281
Horse expenses 5,449 9,636
Horse expenses - (restricted funding) 1,900 -
Veterinary fees 1,832 1,100
Volunteer expenses 10,994 8,204
Accountancy fees 1,074 -
Legal and professional fees 1,429 2,456
Bank charges 71 72
40,236 27,927

This page does not form part of the statutory financial statements. Page 19

Issuer

Thorntons Accountants

Document generated Fri, 11th Jul 2025 12:12:01 BST Document fingerprint 2bd5d33ee5afe344cd05e8a020718fce

Parties involved with this document

Document processed Party + Fingerprint Fri, 11th Jul 2025 12:52:55 BST Constance Grayson - Signer (7f99149d998119fcaaaf80fed3bb42a7) Audit history log Date Action Fri, 11th Jul 2025 12:12:02 BST Envelope generated by Thorntons Accountants (217.41.23.39) Fri, 11th Jul 2025 12:12:02 BST Document generated with fingerprint 2bd5d33ee5afe344cd05e8a020718fce (217.41.23.39) Fri, 11th Jul 2025 12:15:13 BST Sent the envelope to Constance Grayson (connie@3rdsss.com) for signing (217.41.23.39) Fri, 11th Jul 2025 12:15:13 BST Document emailed to connie@3rdsss.com Fri, 11th Jul 2025 12:52:20 BST Constance Grayson opened the document email. (92.31.70.82) Fri, 11th Jul 2025 12:52:30 BST Constance Grayson viewed the envelope (92.31.70.82) Fri, 11th Jul 2025 12:52:55 BST Constance Grayson signed the envelope (92.31.70.82) Fri, 11th Jul 2025 12:52:55 BST This envelope has been signed by all parties (92.31.70.82)