## Wakefield Riding for the Disabled Association
Charity number 1120760
A company limited by guarantee number 05980871
Annual Report and Financial Statements
for the year ended 31 March 2023
Wakefield Riding for the Disabled Association
Annual Report and Financial Statements for the year ended 31 March 2023
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 5|
|Examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the accounts|9 to 14|
## **Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Wakefield Riding for the Disabled Association
## Trustees' report for the year ended 31 March 2023
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position**
Shirley Hudson Secretary Audrey Joyce Honeyman Janet English Chair Karen Noden **Charity number** 1120760 05980871
## **Charity number Company number**
Registered in England and Wales Registered in England and Wales
## **Registered and principal address**
## **Bankers**
Pennine Community Nat West Wood Lane Wakefield City Branch Chapelthorpe 56 Westgate Wakefield Wakefield West Yorkshire WF1 1XF WF4 3JL
## **Independent examiner**
E J Beverley FCCA Stringer House 34 Lupton Street Leeds LS10 2QW
## **West Yorkshire Community Accountancy Service CIO**
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 27 October 2006. It is governed by a memorandum and articles of association. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
## **Objectives and activities**
## **The charity's objects**
To promote the objects of the Riding for the Disabled Association incorporating Carriage Driving, a charity registered under charity number 244108 ("RDA"), by providing disabled people with the opportunity to ride and/or to carriage drive to benefit their health and well being in the Wakefield and district area.
## **The charity's main activities**
To provide horse riding for people with disabilities to improve their health and well being. Educational activities for young people. Volunteering opportunities for the local community.
We are now registered with RDA UK for the additional activity of ‘Tea with a Pony’. Initially for those living with dementia however we also open these sessions up to those living with mental health, limited physical activity and loneliness.
2
## Wakefield Riding for the Disabled Association Trustees' report (continued) for the year ended 31 March 2023
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular with regard to disabled people by providing them with the opportunity to ride and be involved with horse care.
## **Achievements and performance**
April 2022 – March 2023 has been a fully operational year. The year has seen the return of nearly all of the group’s pre-pandemic fundraising events. The only event we have not done is the Quiz Night and we hope to reintroduce this in May 2023.
The return of activities included school groups, an NHS group and Camphill Wakefield students joining us for 4 half day sessions per week. Achievements include 2 Camphill student achieving City & Guilds Work-based Learning Level 1 Horse Care and 2 Camphill students & 1 participant achieving City & Guilds Entry Level Skills for Working Life, other achievements across our participants included RDA UK Grade tests 1 & 2 (Horse Care & Riding).
Extra activities were organised for participants including 3 Saturday mornings giving 18 participants the experience of riding out through the woods and on the bridleways of Newmillerdam Country Park. We also celebrated the Queen’s Jubilee with a week a special activities including crown decoration, creating our own beacon that everyone could contribute to and setting up an obstacle course, with key road and London landmarks, mirroring the route from Wakefield RDA to Buckingham Palace.
Participant review weeks are now established as routine and the success of trialling the new initiative, Meet & Greet sessions, to establish contact and a rapport with those on the waiting list has continued and will be taken forward in to 2023/24.
This year we have faced staff challenges with the departure of Hannah Atack (October), she left to join the Kings Troop Royal Horse Artillery, and Charlotte Hill starting maternity leave just 4 weeks later. A new member of staff joined the team for covering Charlotte’s maternity leave however we were unable to fill the permanent part-time position. The maternity cover staff, Rachel Crossland, left before the end of the cover period, leaving in February. The need for direct supervision, by a qualified RDA Group Coach, for new staff/coaches registered on the RDA Coaching pathway has raised awareness of the need for succession planning. The departure of Rachel highlighted, once again, the struggle of parachuting someone in from outside of RDA into a coaching role. The group is at an advantage to other groups in the potential to develop new Group Coaches from its volunteer workforce as the Centre Manager is the North East & South Yorkshire Regional Coach. The group is fortunate that 4 volunteers, from across different days and of various RDA and equine experience, have come forward to be Coach in Training Coaches. Of these 2 are now Activity Leaders for non-ridden/static activities and all are making good progress with the various pathway modules.
The work to improve the facilities has continued – initially the focus was on the outside environment, particularly the garden area, and as we moved to the autumn/winter the focus was on improving the yard and indoor school viewing area. Decorating and modernising the communal areas is near completion, seeing a much better use of the space made possible by improved storage, a change of layout and defining areas of an entrance and viewing area. The introduction of lighter shades & colour, to bring the outside, in has resulted in welcoming environment with a fresh vibe. This has been possible with the permission of Coop Community Fund to reallocate funding for the new stable block to improving our existing facilities.
RDA activities require a qualified Group Coach to deliver RDA activities and that a Coach in Training (CinT) must have direct supervision when coaching. This measure has severely hampered the delivery of sessions and day to day business as the days’ Group Coach or the Centre Manager has had to be present while the CinT has been coaching. This has been particularly difficult with the cover required for maternity leave. The group suspended evening sessions from November, with a view to them resuming in March, with the start of British Summer time. The departure of the maternity cover in February meant this was not possible and with the loss of 2 qualified members of staff the provision of sessions was reduced for a much longer period of time than anticipated.
3
## Wakefield Riding for the Disabled Association Trustees' report (continued) for the year ended 31 March 2023
## **Achievements and performance continued**
Going forward the group is diversifying and is being proactive in developing additional volunteer Group Coaches and general volunteers. The difficulties experienced by the group are UK wide across RDA groups and the charity/voluntary sector. The trustees have continued to work with Camphill Wakefield to progress the merger and the Charity Commission has recently agreed the 2 charities are compatible and the merger has been approved. The Centre Manager and trustees have spent time considering the future staff requirements of the group and succession planning. The intension is to offer Charlotte Hill an increase in hours to full time on her return from maternity leave. This will enable the Centre Manager get back to managing the business operations rather than day to day support of activities and yard management. The 2 paid staff will be supported by the 2 volunteer Group Coaches plus the 4 CinTs; 1 has been approached to join as permanent part-time coach, replacing Hannah Atack, 1 has expressed an interest in being responsible for evening sessions, another is volunteering on Sundays with a view to coaching to allow the provision to develop and the 4th will allow additional horse care activities to run alongside existing Monday – Friday ridden sessions or cover sessions as needed. The CinT assessments, return of Charlotte Hill and evening sessions are planned for September 2023. This will increase provision by 27% and prices will be reviewed in April 2023 as they have not been increased since April 2019. The group has also been invited to pilot a new scheme in conjunction with RDA UK, Stable Relationships, this is a 10 week programme and the group is obliged to charge, as a minimum, £1500.00 per participant. RDA UK will support Wakefield RDA in the 1st year of delivering the programme and help find the participants. These are all children in social care or foster care with funding allocated for education and personal development.
## **Financial review**
The net expenditure for the year was £10,299, including net income of £3,824 on unrestricted funds and net expenditure of £14,123 on restricted funds after transfers.
## **Reserves policy**
The Charity should hold reserves of an upper limit £48,000, relating to expenses covering approximately a 6 month period and a lower limit £24,000, relating to a 3 month period.
This is in order to maintain the smooth running of the charity in the event of unforseen losses or reduction in income and in order to fulfil its legal obligations shoud the charity have to close.
The charity's free reserves, excluding fixed assets, at the year end were £65,391.
The trustees are aware these reserves are currently above the upper limit of the policy, given the uncertainty relating to covid and increasing costs due to the Ukraine crisis they feel this level of reserves is appropriate at present and will keep the situation under review.
4
## Wakefield Riding for the Disabled Association Trustees' report (continued) for the year ended 31 March 2023
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which 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 the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
approved by the board of trustees on 06/10/2023
K E Noden (Trustee)
5
## Wakefield Riding for the Disabled Association
## Independent examiner's report to the trustees of Wakefield Riding for the Disabled Association
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2023, which are set out on pages 7 to 14.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company 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 accounts as carried out under section 145 of the Charities Act ('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 confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
- 4 the accounts 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 accounts to be reached.
E J Beverley FCCA
10/10/2023
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
6
## Wakefield Riding for the Disabled Association
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2023
|Notes
2023
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
12,290
Sales and fees
46,925
Fundraising
8,029
Donated services
5,000
Drinks machine
1,892
Other income
31
Profit on disposal of assets
-
Bank interest
290
**Total income**
74,457
**Expenditure on:**
Salaries, NICs and pensions
(3)
42,719
Payroll and pension admin cost
1,056
Staff healthcare
66
Freelance staff
-
Travel and expenses
70
Volunteer expenses
-
Vet and equine dentist
3,797
Equipment and repairs
2,827
Farrier
1,440
Training and education
329
Licenses
298
Event costs
30
Insurance
3,370
Feed
2,150
Fundraising
500
Donated services
5,000
Drinks machine rental
1,265
Drinks machine supplies and expenses
599
Accountancy and independent examination fees
1,320
Depreciation
3,883
Sundries
271
Postage and office supplies
470
Printing and photocopying
192
**Total expenditure**
71,652
**Net income / (expenditure)**
2,805
**Transfers between funds**
1,019
**Net movement in funds**
3,824
**Fund balances brought forward**
71,099
**Fund balances carried forward**
(4)
74,923|2023
Restricted
funds
£
3,146
-
-
-
-
-
-
-
3,146
4,056
-
-
-
306
-
-
9,980
-
1,500
-
100
-
-
-
-
-
-
-
-
10
-
298
16,250
(13,104)
(1,019)
(14,123)
21,394
7,271|2023
Total
funds
£
15,436
46,925
8,029
5,000
1,892
31
-
290
77,603
46,775
1,056
66
-
376
-
3,797
12,807
1,440
1,829
298
130
3,370
2,150
500
5,000
1,265
599
1,320
3,883
281
470
490
87,902
(10,299)
-
(10,299)
92,493
82,194|2022
Total
funds
£
29,337
36,312
6,033
5,000
1,433
-
2,951
7
81,073
40,662
1,183
70
3,201
179
274
1,526
15,857
730
56
885
111
3,003
1,977
113
5,000
1,265
1,047
648
2,941
147
1,037
554
82,466
(1,393)
-
(1,393)
93,886
92,493|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
## Wakefield Riding for the Disabled Association
## Balance sheet
|as at 31 March 2023
2023
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
9,532
**Total fixed assets**
9,532
**Current assets**
Debtors and prepayments
(6)
6,546
Cash at bank and in hand
(7)
60,165
**Total current assets**
66,711
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(8)
1,320
**Total current liabilities**
1,320
**Net current assets / (liabilities)**
65,391
**Net assets**
74,923
**Funds**
Unrestricted funds
74,923
Restricted funds
-
**Total funds**
74,923|2023
Restricted
£
-
-
-
7,271
7,271
-
-
7,271
7,271
-
7,271
7,271|2023
Total
£
9,532
9,532
6,546
67,436
73,982
1,320
1,320
72,662
82,194
74,923
7,271
82,194|2022
Total
£
12,396
12,396
2,891
78,137
81,028
931
931
80,097
92,493
71,099
21,394
92,493|
|---|---|---|---|
For the year ending 31 March 2023 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 06/10/2023
K E Noden (Trustee)
8
## Wakefield Riding for the Disabled Association
## Notes to the accounts
## for the year ended 31 March 2023
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Donated goods for resale are valued at the amount actually realised upon their sale.
Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
## **Leases**
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
9
## Wakefield Riding for the Disabled Association
## Notes to the accounts
## for the year ended 31 March 2023
## **1 Accounting policies (continued)**
## **Tangible fixed assets**
Tangible fixed assets are to be capitalised if they can be used for more than one year and cost at least £250. It is assumed that used assets donated to the company, other than the ponies, are on average 50% through their expected life and hence are capitalised at 50% of their estimated new replacement value. The working life of each pony on acquisition is estimated when acquired, maximum of 10 years, and depreciated on a straight-line basis over this period. Where ponies are donated an estimated value is assigned.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:
Ponies: variable between 1 and 10 years Stable and riding equipment: new: 10% per annum Stable and riding equipment: used: 20% per annum Office furniture and equipment - 25% per annum Office furniture and equipment - used: 50% per annum Container: 5% per annum
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
10
## Wakefield Riding for the Disabled Association
## Notes to the accounts continued
## for the year ended 31 March 2023
|**2 Grants and donations**
Riding for the Disabled Association (RDA)
Cummins
HMRC Job Retention Scheme
Sport England
Disability Rights
Arnold Clark
Groundwork UK
General donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2023
Unrestricted
funds
£
-
-
-
-
-
-
-
12,290
12,290|2023
Restricted
funds
£
350
-
-
-
2,796
-
-
-
3,146|2023
Total
funds
£
350
-
-
-
2,796
-
-
12,290
15,436
2023
£
45,213
3,155
(3,144)
1,552
46,775|2022
Total
funds
£
7,445
3,547
3,248
2,910
1,335
750
250
9,852
29,337
2022
£
39,221
2,251
(2,251)
1,441
40,662|
|---|---|---|---|---|
The average number of employees during the year was 3.9, being an average of 2.2 full time equivalent (2022: 3.6, 2 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**
Costs of the scheme to the charity for the year
**4 Restricted funds**
Balance b/f
£
Co-op repurposed stables Fund
10,763
RDA - Grants to Groups
7,445
Horses for Health
-
Disability Rights
1,298
RDA Travel Grant
-
RDA Vol. Coordinator Grant
982
Sport England - Return to Play
906
21,394|Incoming
£
-
-
250
2,796
100
-
-
3,146|Outgoing
£
6,325
5,379
11
4,094
100
43
298
16,250|2023
£
1,552
Transfers
£
(383)
(636)
-
-
-
-
-
(1,019)|2022
£
1,441
Balance c/f
£
4,055
1,430
239
-
-
939
608
7,271|
|---|---|---|---|---|
## **Fund name**
## **Purpose of restriction**
Co-op repurposed stables Fund Originally for a new stable block, the funder has agreed this can be repurposed for facility improvements.
The transfer relates to the purchase of a fixed asset transferred to unrestricted for the general use of the charity.
RDA - Grants to Groups
Horses for Health
Towards costs of new activities and opportunities for growth. The transfer relates to the purchase of a fixed asset transferred to unrestricted for the general use of the charity. Towards Tea with a Pony.
11
Notes to the accounts continued for the year ended 31 March 2023
## Wakefield Riding for the Disabled Association
## **4 Restricted funds (continued)**
**Fund name** Disability Rights
RDA Travel Grant
RDA Vol. Coordinator Grant Sport England - Return to Play
## **Purpose of restriction**
To deliver ‘Meet & Greet’ sessions in February 2022; enable applicants to come along for a visit, get hands on with the horses, have a chat so we could get to know them beyond what they have put on their application form and complete an initial riding assessment. Towards the costs of attending the RDA National Championships to support fuel costs in transporting their horses.
To pay support costs for a volunteer co-ordinator.
To assist with the group's restart of activities in a Covid safe manner for our coaches, volunteers, work placement students and participants.
|**Tangible assets**
**Cost**
At 1 April 2022
Additions
Disposals
At 31 March 2023
**Depreciation**
At 1 April 2022
Depn reversed re. disposals
Charge for year
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022
**Stable and Riding Equipment**
**Cost**
At 1 April 2022
Additions
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for year
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022|£
2,730
-
-
2,730
1,503
-
273
1,776
954
1,227
Container|£
1,777
1,019
(500)
2,296
1,297
(500)
492
1,289
1,007
480
Office
equipment|£
22,420
-
-
22,420
18,891
-
908
19,799
2,621
3,529
New
£
15,247
-
15,247
11,718
908
12,626
2,621
3,529
Total
Stable and
Riding
Equipment|£
11,100
-
(2,200)
8,900
3,940
(880)
890
3,950
4,950
7,160
Used
£
7,173
-
7,173
7,173
-
7,173
-
-
Ponies|Total
£
38,027
1,019
(2,700)
36,346
25,631
(1,380)
2,563
26,814
9,532
12,396
Total
£
22,420
-
22,420
18,891
908
19,799
2,621
3,529|
|---|---|---|---|---|---|
## **5 Tangible assets**
12
## Wakefield Riding for the Disabled Association
## Notes to the accounts continued
## for the year ended 31 March 2023
|**6 Debtors and prepayments**
Debtors
Prepayments
**7 Cash at bank and in hand**
Cash at bank
Cash in hand
**8 Creditors and accruals**
Accruals
Other creditors|2023
£
2,190
1,403
6,546
2023
£
67,436
-
67,436
2023
£
1,320
-
1,320|2022
£
1,547
1,344
2,891
2022
£
78,132
5
78,137
2022
£
648
283
931|
|---|---|---|
## **9 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
The key management personnel of the charity include the trustees and The Manager. The total employee benefits received by the manager were £26,062.09 (Previous Year £24,168).
No trustee received any remuneration or benefit in this capacity during this or the previous year.
## **10 Operating leases**
|Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:|2023
£
2,124
2,980
5,104|2022
£
2,124
5,104
7,228|
|---|---|---|
13
## Wakefield Riding for the Disabled Association
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2023
|2023
2022
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
12,290
9,852
Sales and fees
46,925
36,312
Fundraising
8,029
6,033
Donated services
5,000
5,000
Drinks machine
1,892
1,433
Other income
31
-
Profit on disposal of assets
-
2,951
Bank interest
290
7
**Total income**
74,457
61,588
**Expenditure**
Salaries, NICs and pensions
42,719
37,414
Payroll and pension admin cost
1,056
1,183
Staff healthcare
66
70
Freelance staff
-
3,201
Travel and expenses
70
169
Volunteer expenses
-
274
Vet and equine dentist
3,797
1,526
Equipment and repairs
2,827
3,617
Farrier
1,440
730
Training and education
329
56
Licenses
298
885
Event costs
30
111
Insurance
3,370
3,003
Feed
2,150
1,977
Fundraising
500
113
Donated services
5,000
5,000
Drinks machine rental
1,265
1,265
Drinks machine supplies
599
1,047
Accountancy and independent exam
1,320
648
Depreciation
3,883
2,941
Sundries
271
147
Postage and office supplies
470
48
Printing and photocopying
192
124
**Total expenditure**
71,652
65,549
**Net income / (expenditure)**
2,805
(3,961)
**Transfers between funds**
1,019
4,487
**Net movement in funds**
3,824
526
**Fund balances brought forward**
71,099
70,573
**Fund balances carried forward**
74,923
71,099|2023
Restricted
funds
£
3,146
-
-
-
-
-
-
-
3,146
4,056
-
-
-
306
-
-
9,980
-
1,500
-
100
-
-
-
-
-
-
-
-
10
-
298
16,250
(13,104)
(1,019)
(14,123)
21,394
7,271|2022
Restricted
funds
£
19,485
-
-
-
-
-
-
-
19,485
3,248
-
-
-
10
-
-
12,240
-
-
-
-
-
-
-
-
-
-
-
-
-
989
430
16,917
2,568
(4,487)
(1,919)
23,313
21,394|2023
Total
funds
£
15,436
46,925
8,029
5,000
1,892
31
-
290
77,603
46,775
1,056
66
-
376
-
3,797
12,807
1,440
1,829
298
130
3,370
2,150
500
5,000
1,265
599
1,320
3,883
281
470
490
87,902
(10,299)
-
(10,299)
92,493
82,194|2022
Total
funds
£
29,337
36,312
6,033
5,000
1,433
-
2,951
7
81,073
40,662
1,183
70
3,201
179
274
1,526
15,857
730
56
885
111
3,003
1,977
113
5,000
1,265
1,047
648
2,941
147
1,037
554
82,466
(1,393)
-
(1,393)
93,886
92,493|
|---|---|---|---|---|
14