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2021-03-31-accounts

1

PENNIWELLS RIDING CENTRE FOR DISABLED

A company limited by Guarantee

DIRECTORS AND TRUSTEES REPORT FOR THE YEAR ENDING

31[ST] MARCH 2021

Penniwells RDA Centre 1120263 updated Nov 2021

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PENNIWELLS RIDING FOR DISABLED CENTRE

31[ST] MARCH 2021

Registered name of the Charity and any other name the Charity may be known by:

Penniwells Riding for Disabled Centre

Penniwells Riding Centre

Penniwells RDA

Charity Registered Number 1120263 Business Registered Number 6237059

Principle and Registered Office Address:

Penniwells RDA Centre

Penniwells Farm

Edgwarebury Lane

Elstree

Herts WD6 3RG

Names of Charities Trustees & Directors on the date of approval of this report:

Mrs P Sumerfield

Mr S Clements

Mrs Tina Kelly

Mrs J Shere

Mr M Wise

Mrs E McGuire

Penniwells RDA Centre 1120263 updated Nov 2021

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Penniwells RDA Centre Objectives and activities

Summary of the objectives of the charity set out in governing document:

The objectives for which Penniwells RDA Centre is established are to promote the objects of the Riding for the Disabled Association, a charity registered under 1120263 and company Limited by Guarantee 6237069 by providing disabled people with the opportunity to ride to benefit their health and well being in the Greater London Region.

Riding horses and ponies is an excellent way of giving people with physical and mental disabilities a sense of independence and freedom. The horses’ movements stimulate the mind and muscle responses from all riders. Riding demands both physical and mental concentration and the horse responds to direct and clear body language. Thus, the rider experiences a range of movement sensations form jerky, bouncy, lazy or smooth feelings. The horse also evokes the sensory experiences of smell, warmth and touch.

Huge benefits have been demonstrated from all riders form all ages and abilities. Horse riding can really enrich their lives.

We have also referred to the guidance contained in the charity commission’s general guidance on public benefit when reviewing our objectives and activities and in planning future aims. In particular, the Trustees consider how planned activities will contribute to the objectives the have set.

Details of the contribution of volunteers in the activities undertaken by the charity:

Volunteers carry out a variety of tasks around the centre, including first and foremost, extra support to the staff and coaches during sessions - Usually by leading the horses/ponies or side helping the riders. On top of this they will groom ponies, muck out stables, sweep yards, clean tack, mend fencing and help manage the general maintenance and upkeep of the centre.

On a typical day there may be an average of 6 volunteers aiding 5 staff members. All the trustees are volunteers who freely give up their time to carry out a variety of administrative tasks, strategic planning and make decisions regarding the overall running of Penniwells RDA to include staffing, finance and fundraising.

Penniwells RDA Centre 1120263 updated Nov 2021

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Penniwells RDA Centre Structure, Governance & Management

Nature of governing document and how it is constituted:

Penniwells is a Company Ltd by Guarantee not having a share capital in accordance with the Companies Act 1985 – 89.

Memorandum and Articles of Association of Penniwells RDA Centre – Incorporated on 3[rd] May 2007 – Company reg no 6237059

Method of, not just appointment, but also recruitment of new trustees including processes covered within your constitution:

The directors of the company are also charity trustees for the purpose of charity law and under the company’s articles are known as members of the management committee. In this report, a reference to a trustee or a committee member is also a reference to a Director.

The Committee members shall consist of the Chairman, Honorary Secretary, Company Secretary and not more than 8 other elected committee members.

The Committee members may be paid all reasonable expenses properly incurred by them attending and returning from committee meetings or general meetings of the company or in connection with the business or company.

The first committee member shall be the subscribers to the memorandum of Association. Subsequent committee members shall be elected from amongst the membership of the company.

All the committee members shall retire from office at the end of the AGM next after the date they came into office, but they may be re-elected.

No member, other than an elected committee member retiring at the end of the meeting shall be eligible for election as a committee member at any General Meeting unless with the prescribed time before the day appointed for the meeting there shall have been delivered to the secretary at the office, a) notice in writing, by some member duly qualified to be present and vote at the meeting for which such notice is given of his intention to propose such member of the company for election as a committee member, and b) will notice in writing signed by the person proposed of their willingness to be elected.

The prescribed time above mentioned shall be such that between the data when the notice is served or deemed to be served, and the day appointed for the meeting, there shall not be less than 4 and not more than 28 intervening days. The committee may from time to time and at any time appoint and member of the committee as a member to fill a casual vacancy in their number. Any person so appointed shall become a committee member and retain his office only until the next AGM but he shall then be eligible for re- election.

Penniwells RDA Centre 1120263 updated Nov 2021

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Charities that are part of an umbrella group. The relationships should be explained where it has an impact on the way the charity operates:

Penniwells is a full member group of RDA UK and is therefore guided by the RDA on Safe guarding, HSE, Accounts and Insurance. By virtue of the centre’s membership Penniwells has a good relationship with:

RDA UK

British Equestrian

The Fortune Centre for Riding Therapy

British Horse Society

National Welfare Council

British Paralympic Association

British Dressage

British Para Show Jumping

British Carriage Driving

Just Giving

Penniwells RDA Centre 1120263 updated Nov 2021

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Financial Review:

This contains the financial position of the charity and any policies that effect that position:

All trustees continue to give up a vast amount of their time to ensure the successful functioning of the centre and this time is hard to quantify. This is also true of volunteer hours. If it were possible to put a value on goodwill it would be extremely high and the centre could not survive without this help. Everyone involved should be proud to be a part of a charity and to accept Penniwells’ thanks for their efforts. As always, a big thankyou should go to all organisations and individuals who have supported Penniwells during this financial year.

Running costs continue to rise and rider numbers are close to capacity level. The trustees still wish to establish an emergency fund equivalent to one years running costs. This figure has risen to over £179,000.00. We do not have that amount left in the unrestricted funds so some serious fundraising will be needed in the coming year. The income and Expenditure account for the last financial year shows a profit of £376.00. However, this is due the number of successful grants and fundraising activities taking place while no actual riding income has come in due to the Covid 19 closures.

Policy on reserves now requires details of designated funds in quantifying and explaining

the purpose if the designation. Where the funds are set aside for future expenditure in designated funds, details of timescales must be given.

The Harrow Weald Fund is now fully spent.

The Maintenance Fund is set aside for any major work needed to be carried out on the site. This can include anything from fencing to stable repairs, arena maintenance etc..

The Pony fund remains to cover the cost of buying new ponies.

Penniwells RDA Centre 1120263 updated Nov 2021

PENNIWELLS RIDING CENTRE FOR THE DISABLED

Registered Charity Number: 1120263 Company Registered Number: 6237059

ACCOUNTS FOR THE YEAR ENDING 31st MARCH 2021

Penniwells Riding Centre Penniwells Riding Centre Penniwells Riding Centre Penniwells Riding Centre
Profit and Loss
April 2020 - March 2021
2021 2020
Income
membership
Donations 92,744.60 43,081.13
Donations and legacies 1,032.00 16,542.00
Grants received 61,600.00
Fundraising 1,740.00
HMRC JRS 7,595.41
Riding fees 21,199.15 118,998.17
Uncategorised Income 575.00
Total Income £ 184,746.16 £ 180,361.30
Gross Profit £ 184,746.16 £ 180,361.30
Expenses
Establishment Costs
Insurances 3,727.42 5,274.63
maintenance 31,295.53 13,357.03
Phone Costs 1,172.92 1,090.21
Property Cost 6,402.27 6,790.36
Rent 222.30
Total Establishment Costs £ 42,820.44 £ 26,512.23
General Expenses
Accountancy 3,255.00 2,550.00
Advertising/Promotional 32.12
clothing 336.33
Fundraising 855.76
Office/General Administrative Expenses 5,056.72 5,807.00
Printing, Postage and Stationery 86.60 128.55
Travel 19.20
Vehicles 3,378.23 4,584.39
Total General Expenses £ 11,776.55 £ 14,313.35
Interest Payable 1.86
Payroll Expenses
Pension 1,567.69 1,599.97
Taxes 2,475.63 4,025.88
Wages 84,619.46 98,012.49
Total Payroll Expenses £ 88,662.78 £ 103,638.34
Pony Upkeep 35,799.44 30,970.29
Total Expenses £ 179,059.21 £ 175,436.07
Net Operating Income £ 5,686.95 £ 4,925.23
Other Income
Interest Earned 48.42 143.53
Rent Income 2,262.00 4,176.00
Total Other Income £ 2,310.42 £ 4,319.53
Other Expenses
Depreciation expense 7,621.00 10,162.00
Total Other Expenses £ 7,621.00 £ 10,162.00
Net Other Income -£ 5,310.58 (5,842.47)
Net Income £ 376.37 (917.24)

Penniwells Riding Centre Balance Sheet

As of March 31, 2021

notes
Fixed Asset
Tangible assets
Fixtures and Fittings Cost
Fixtures and Fittings Depreciation
Tack
Tack Depreciation
Total Tangible assets
Total Fixed Asset
4
Cash at bank and in hand
Bank
Cash on hand
Savings
5
Total Cash at bank and in hand
Debtors
Debtors
Total Debtors
Current Assets
Prepayment- insurance
6
Stock Asset
Total Current Assets
Net current assets
Creditors: amounts falling due within one year
Trade Creditors
Creditors
Total Trade Creditors
Current Liabilities
HMRC
VAT Control
Total Current Liabilities
7
Total Creditors: amounts falling due within one year
Net current assets (liabilities)
Total assets less current liabilities
Total net assets (liabilities)
Capital and Reserves
Restricted Funds
Equipment Funds
Competition Funds
Pony Funds
Total Restricted Funds
8
Retained Earnings
Unrestricted Funds
Profit for the year
Total Capital and Reserves
As of Mar 31, 2021
39,604.00
-17,326.00
1,044.00
-457.00
As of Mar 31, 2020
39,604.00
-9,901.00
1,044.00
-261.00
£ 22,865.00 £ 30,486.00
£ 22,865.00
29,413.37
20.00
43,087.92
£ 30,486.00
5,894.85
20.00
48,039.50
£ 72,521.29
973.80
£ 53,954.35
14,527.00
£ 973.80
1,377.27
2,000.00
£ 14,527.00
1,346.00
2,000.00
£ 3,377.27 £ 3,346.00
£ 76,872.36
0.00
£ 71,827.35
0.00
£ 0.00
1,187.80
-1,119.57
£ 0.00
2,904.22
116.37
£ 68.23 £ 3,020.59
£ 68.23 £ 3,020.59
£ 76,804.13 £ 68,806.76
£ 99,669.13 £ 99,292.76
£ 99,669.13
17,310.00
901.00
28,986.00
£ 99,292.76
17,310.00
901.00
28,986.00
£ 47,197.00
52,095.76
376.37
£ 47,197.00
53,013.00
-917.24
£ 99,669.13 £ 99,292.76

The directors confirm that:

  1. For the financial year ending 31 March 2021 the company was entitled to exemption under section 477(2) of the Companies Act 2006,

  2. 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 Act with respect to accounting periods and preparation of the accounts.

Approved by the Board of Directors on

Signed on behalf of the Board of Directors on

Patricia Summerfield Chairman

Matthew Wise Director and Company Secre

etary

Penniwells Year End 31/03/21 Penniwells Year End 31/03/21 Penniwells Year End 31/03/21
Fixed Assets Schedule 3
b/f 31/03/19 Additions Transfers Depreciation c/f 31/03/2
Additions
Transfers Depreciation c/f 31/03/2021
Fixture & Fittings
Equipment 244 61 183 46 137
Merc Horse 27,095 6,774 20,321 5,080 15,241
New Trailer 4,272 1,068 3,204 801 2,403
MasseyTractor 620 155 465 116 349
Horse Box 5,809 1,452 4,357 1,089 3,268
Field(Road) 1,564 391 1,173 293 880
39,604 9,901 29,703 7,426 22,277
Tack 1,044 261 783 196 587
Ponies 1 - 1 - 1
40,649 10,162 30,487 7,622 22,866
Tack Nominal value
Ponies nominal value
Others 25% reducingvlaue

PENNIWELLS RIDING CENTRE FOR THE DISABLED Notes to the Accounts

Note 1. Basis of preparation

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost in accordance with Accounting and Reporting by Charities-SORP 2005 and with Accounting Standards and with the Charities Act 1993.

1.2 Change in basis of accounting

There has been no change to the accounting policies since last year.

1.3 Changes to previous accounts

No changes have been made to accounts for the previous years.

Note 2. Accounting policies

This standard list of accounting policies has been applied by the charity.

2.1 INCOMING RESOURCES

Recognition of incoming resources

These are included in the accounts when:

� the charity becomes entitled to the resources;

� the trustees are virtually certain they will receive the resources; and

� the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included when the charity has unconditional entitlement to the resources. Contractual income and performance related grants

This is only included in the accounts once the related goods or services have been delivered.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual repo Investment income

This is included in the accounts when receivable.

2.2 EXPENDITURE AND LIABILITIES

Liability recognition

Liabilities are recognised when there is a legal or constructive obligation committing the charity to pay out resources. 2.3 ASSETS

Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost o reasonable value on receipt. Some assets are retained as a nominal sum.

Penniwells Building

The Penniwells building was completed in November 2007 at a cost of £264,349 from monies donated from the Harr Weald Fund. Given the use of this special fund, the Trustees have decided not to capitalise the costs of the buildin therefore no depreciation is charged.

Note 3 Staff and Trustees.

Trustees

3.1 During the year no Trustees of the charity received remuneration in respect of their duties.

3.2 No Trustees of Penniwells asked for payment of expenses incurred.

Staff

3.3 Staff costs

Staff Remuneration was £ 88,663.

3.4 The staff numbers have reduced this year from 6 to 4.

3.5 All staff employed work on charitable activities providing the service which covers the charitie's objectives.

PENNIWELLS RIDING CENTRE FOR THE DISABLED Notes to the Accounts (continued)

Note 4. Tangible fixed assets.

4.1 Cost or valuation

These assets are shown on Schedule 3 in the accounts.

4.2 Accumulated depreciation and impairment provisions

The depreciation provisions, disposals and additions are shown on Schedule 3 in the accounts.

Note 5. Investment income

The Charity has an investment account at the Metro bank where its funds are held.

Note 6. Prepayments

This figure of £1,377 is made up of prepaid insurance the policies run from August.

Note 7. Creditors and accruals

HMRC is a creditor £1187.8 as is VAT £-1119.57

Note 8. Endowment and restricted income funds

Funds held and Fund movements

Restricted funds are shown on in the accounts.

8.1 Pony Fund-money given with the specific purpose of purchasing ponies and their tack etc for use by Penniwells. It was requested that money donated be For the electric Horse

8.2 Competition Funds- this is money raised specifically for Para Equestrian competition. There was a shortfall which was met from general donations.

8.3 Equipment-money allocated for equipment for the charity.

Note 9. Unrestricted funds

Reserves policy

Under present and foreseeable circumstances the Trustees believe it is prudent to seek to hold an Emergency Fund (unrestricted and undesignated) for Penniwells, derived from accumulated income sufficient to meet up to 12 months expenditure. For 2020/21 this would amount to approximately £179,000 compared with the Emergency / General Fund of £52,095 at 31st March 2021.

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