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← Wakefield Riding For The Disabled Association

2025-03-31-accounts

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 2025

Wakefield Riding for the Disabled Association

Annual Report and Financial Statements for the year ended 31 March 2025

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 15

Prepared by West Yorkshire Community Accountancy Service CIO

1

Wakefield Riding for the Disabled Association

Trustees' report for the year ended 31 March 2025

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 Dates Shirley Hudson Secretary Audrey Joyce Honeyman Treasurer Janet English Chair Karen Noden Charity number 1120760 Registered in England and Wales Company number 05980871 Registered in England and Wales

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 WF4 3JL WF1 1XF

Independent examiner

Alan Dodd FCCA

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

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.

2

Wakefield Riding for the Disabled Association

Trustees' report (continued) for the year ended 31 March 2025

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.

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

This year’s focus has been on consistency in coaches, coaching provision to enable an increased participation. This was achieved on several fronts:

Restarting evening sessions on a Monday & Wednesday, providing an additional 20 places and engaging with new volunteers.

Camphill Wakefield increasing their access to RDA activities to 4 mornings and 1 afternoon a week, with an increase in the number of students in each group.

Collaboration with Shelley Williams, to provide a new activity of hippotherapy, now running twice a week.

Increasing our Tea with a Pony sessions to weekly throughout August and including a Christmas session, with crafting.

Local schools have increased access, looking for timetable Enrichment – 2 pupils transitioned to becoming Camphill Wakefield students

The Meet & Greet sessions, held in the school holidays, have helped us maximise opportunities by moving potential participants into existing sessions, have kept us in touch and engaged with those on the waiting list and improved our management of expectations.

The number of regular participants, on our Annual Return to RDA, for 2024/25, was 116 per week and we delivered over 4,000 sessions.

Participant achievements include NHS adults completing ASDAN awards, presenting 48 Grades 1 & 2 certificates in Horse Care & Riding and 5 Endeavour awards.

The introduction of the therapy riding route, around the fields, changed the whole outlook of riding for our participants, gave an enriching experience to our volunteers and valuable change of work to our 6 equines.

3

Wakefield Riding for the Disabled Association

Trustees' report (continued) for the year ended 31 March 2025

Objectives and activities

Achievements and performance (continued)

None of this would be possible without our volunteers, numbers increased with the introduction of evening sessions, and we now have the support of 65 regular volunteers, ranging from 14 - 70 years old. We have also worked with Sheffield Hallam, Harper Keele, Leeds Beckett and Huddersfield University supporting work placements for degree students studying Sports Therapy, Occupational Therapy, Veterinary Medicine and Equine Science.

Volunteering has also been strong from local companies seeking Community Days, we have had fabulous days, involving maintaining facilities and supporting sessions from our regular supporters – Cummins UK Ltd and AJ Gallagher and developed new relationships with Amazon, hhGlobal, Algeco and Northern Gas.

Fundraising events have been successful, although our 3 unaffiliated dressage events proved challenging as entry numbers were low, however this has been seen across the equine community. We have plans for a couple of innovative ideas to make our dressage events stand out from others being advertised for 2025/2026. We have tried, and enjoyed, two new fundraising ventures – evening vet talks, supported by Ridings Equine Vets. The 1[st] was on hindlimb lameness, including White Rose Physiotherapy, held in September 2024, followed by 2[nd] evening in March 2025, with leg dissection, presented as micro talks, at a number of ‘table stations’ in the room, rotating round to the next station every 20 minutes and attended by 90 people. The 2[nd ] new venture was a Fashion Show, provided by Colours Fashion Fundraising and attended by 95 people, opening a completely new audience to Wakefield RDA and raising a fabulous amount of funds.

During the year, the trustees continued to work with Camphill Wakefield to progress a merger of the two organisations and discussions have also taken place with the Charity Commission, with a view to completing this during 2025-2026.

It truly has been an exciting year of RDA activities and events.

Financial review

The net income for the year was £1,415, including net expenditure of £5,573 on unrestricted funds and net income of £6,988 on restricted funds, after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £37,907.

The charity should hold reserves of an upper limit of £48,000, relating to expenses covering approximately a 6 month period and a lower limit of £24,000, relating to a 3 month period.

This is in order to maintain the smooth running of the charity in the event of unforeseen losses or reduction in income and in order to fulfil its legal obligations should the charity have to close.

4

Wakefield Riding for the Disabled Association

Trustees' report (continued) for the year ended 31 March 2025

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 9/9/2025

Janet English (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 2025, which are set out on pages 7 to 15.

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:

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.

Alan Dodd FCCA

12/9/2025

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 2025

Notes
2025
Unrestricted
funds
£
Income from:
Grants and donations
(2)
8,634
Sales and fees
56,345
Fundraising
10,464
Donated services
5,000
Drinks machine
1,100
Other income
39
Profit on disposal of assets
100
Bank interest
559
Total income
82,241
Expenditure on:
Salaries, NICs and pensions
(3)
60,579
Payroll and pension admin cost
1,518
Staff healthcare
336
Travel and expenses
168
Vet and equine dentist
3,288
Equipment and repairs
2,781
Farrier
1,740
Training and education
155
Licenses
778
Insurance
3,284
Feed
2,519
Fundraising
732
Donated services
5,000
Drinks machine rental
1,163
Drinks machine supplies and expenses
582
Independent examination
1,512
Depreciation
3,441
Sundries
296
Postage and office supplies
630
Printing and photocopying
519
Total expenditure
91,021
Net income / (expenditure)
(8,780)
Transfers between funds
3,207
Net movement in funds
(5,573)
Fund balances brought forward
55,903
Fund balances carried forward
(4)
50,330		 2025
Restricted
funds
£
10,515
-
-
-
-
-
-
-
10,515
-
-
-
-
-
320
-
-
-
-
-
-
-
-
-
-
-
-
-
-
320
10,195
(3,207)
6,988
7,148
14,136		 2025
Total
funds
£
19,149
56,345
10,464
5,000
1,100
39
100
559
92,756
60,579
1,518
336
168
3,288
3,101
1,740
155
778
3,284
2,519
732
5,000
1,163
582
1,512
3,441
296
630
519
91,341
1,415
-
1,415
63,051
64,466		 2024
Total
funds
£
25,120
35,880
7,016
5,000
1,267
58
178
708
75,227
47,841
864
107
158
9,812
13,876
1,537
769
916
2,939
974
722
5,000
1,265
840
1,386
3,860
338
637
529
94,370
(19,143)
-
(19,143)
82,194
63,051

All incoming resources and resources expended derive from continuing activities.

7

Wakefield Riding for the Disabled Association

Balance sheet

as at 31 March 2025
2025
Unrestricted
£
Fixed assets
Tangible assets
(8)
12,423
Total fixed assets
12,423
Current assets
Debtors and prepayments
(5)
8,804
Cash at bank and in hand
(6)
31,277
Total current assets
40,081
Current liabilities:
amounts falling due within one year
Creditors and accruals
(7)
2,174
Total current liabilities
2,174
Net current assets / (liabilities)
37,907
Net assets
50,330
Funds
Unrestricted funds
50,330
Restricted funds
-
Total funds
50,330		 2025
Restricted
£
-
-
-
14,136
14,136
-
-
14,136
14,136
-
14,136
14,136		 2025
Total
£
12,423
12,423
8,804
45,413
54,217
2,174
2,174
52,043
64,466
50,330
14,136
64,466		 2024
Total
£
13,265
13,265
8,716
43,383
52,099
2,313
2,313
49,786
63,051
55,903
7,148
63,051

For the year ending 31 March 2025 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 are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to

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 9/9/2025

Janet English (Trustee)

8

Wakefield Riding for the Disabled Association

Notes to the accounts

for the year ended 31 March 2025

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, if 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 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 2025

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: over 10 years

Stable and riding equipment: over 10 years: 10% per annum Stable and riding equipment: over 5 years: 20%per annum Office furniture and equipment - 25% 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 2025

2 Grants and donations
2025
Unrestricted
funds
£
Amazon
500
Wakefield MDC
-
Sport England
-
Co-Op
-
Neighbourly
-
Other donations
8,134
8,634
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions		 2025
Restricted
funds
£
-
10,515
-
-
-
-
10,515		 2025
Total
funds
£
500
10,515
-
-
-
8,134
19,149
2025
£
58,639
4,689
(4,689)
1,940
60,579		 2024
Total
funds
£
-
-
7,200
100
1,000
16,820
25,120
2024
£
43,888
5,449
(3,168)
1,672
47,841

The average number of employees during the year was 3, being an average of 2.6 full time equivalent (2024: 2.6, 2.2 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme
Costs of the scheme to the charity for the year
Amount of any contributions outstanding at the year end
4 Restricted funds
Balance b/f
Incoming
£
£
Community Development Fund
-
486
LCGP - Roof Repairs
-
6,512
Local Community Group Fund
-
2,571
WMDC NIF
-
946
2024 New Horse
1,000
-
Co-op Repurposed Stables Fund
1,012
-
RDA - Grants to Groups
804
-
Horses for Health
167
-
RDA - Vol Coordinator
939
-
Sport England - Sunny
2,618
-
Sport England - Return to Play
608
-
7,148
10,515		 Outgoing
£
20
-
34
266
-
-
-
-
-
-
-
320		 2025
£
1,940
314
Transfers
£
(457)
-
(2,142)
-
-
-
-
-
-
-
(608)
(3,207)		 2024
£
1,672
-
Balance c/f
£
9
6,512
395
680
1,000
1,012
804
167
939
2,618
-
14,136

Fund descriptions are on the next page.

11

Wakefield Riding for the Disabled Association

Notes to the accounts continued

for the year ended 31 March 2025

4 Restricted funds continued

Fund name

Community Development Fund LCGP - Roof Repairs Local Community Group Fund WMDC NIF 2024 New Horse Co-op Repurposed Stables Fund

RDA - Grants to Groups Horses for Health RDA - Vol Coordinator Sport England - Sunny

Sport England - Return to Play

Purpose of restriction

To purchase a saddle, transfer being the capitalised purchase costs, Towards the costs of a new roof.

For a replacement hoist, transfer being the capitalised purchase costs. Towards costs of horse feed and associated costs.

Towards the purchase of a new horse and associated costs. Originally for a new stable block, the funder has agreed this can be repurposed for facility improvements.

Towards costs of new activities and opportunities for growth. Towards Tea with a Pony. Towards volunteering costs.

To purchase a horse, with permission being sought to repurpose utilisation of the balance.

To assist with the group's restart of activities in a Covid safe manner. Transfer relates to the balance of funding released to unrestricted funds.

5 Debtors and prepayments
Debtors
Prepayments
Accrued income
Other debtors
6 Cash at bank and in hand
Cash at bank
7 Creditors and accruals
Accruals
Taxation and social security
Other creditors		 2025
£
1,852
793
1,023
5,136
8,804
2025
£
45,413
45,413
2025
1,860
-
314
2,174		 2024
£
1,090
1,938
1,941
3,747
8,716
2024
£
43,383
43,383
2024
1,487
826
-
2,313

12

Wakefield Riding for the Disabled Association

Notes to the accounts continued

for the year ended 31 March 2025

**8 ** Tangible assets
Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation
At 1 April 2024
Depn reversed re. disposals
Charge for year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Stable and Riding Equipment
Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation
At 1 April 2024
Depn reversed re. disposals
Charge for year
At 31 March 2025
Net book value
At 31 March 2025
At 1 April 2024		 £
2,730
-
-
2,730
2,459
-
137
2,596
134
271
Container		 £
4,725
-
-
4,725
2,272
-
984
3,256
1,469
2,453
Office
Equipment		 £
22,702
2,599
(706)
24,595
19,821
(706)
1,160
20,275
4,320
2,881
£
14,718
2,599
(706)
16,611
13,022
(706)
864
13,180
3,431
1,696
Over 10
years
Stable and
Riding
Equipment		 £
12,900
-
-
12,900
5,240
-
1,160
6,400
6,500
7,660
£
7,984
-
-
7,984
6,799
-
296
7,095
889
1,185
Over 5
years
Ponies		 Total
£
43,057
2,599
(706)
44,950
29,792
(706)
3,441
32,527
12,423
13,265
Total
£
22,702
2,599
(706)
24,595
19,821
(706)
1,160
20,275
4,320
2,881

13

Wakefield Riding for the Disabled Association

Notes to the accounts continued

for the year ended 31 March 2025

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.

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:		 2025
£
302
50
352		 2024
£
1,316
353
1,669

14

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 2025

2025
2024
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
8,634
15,820
Sales and fees
56,345
35,880
Fundraising
10,464
7,016
Donated services
5,000
5,000
Drinks machine
1,100
1,267
Other income
39
58
Profit on disposal of assets
100
178
Bank interest
559
708
Total income
82,241
65,927
Expenditure
Salaries, NICs and pensions
60,579
47,841
Payroll and pension admin cost
1,518
864
Staff healthcare
336
107
Travel and expenses
168
58
Vet and equine dentist
3,288
9,331
Equipment and repairs
2,781
12,524
Farrier
1,740
1,537
Training and education
155
143
Licenses
778
916
Insurance
3,284
2,939
Feed
2,519
974
Fundraising
732
722
Donated services
5,000
5,000
Drinks machine rental
1,163
1,265
Drinks machine supplies and expens
582
840
Independent examination
1,512
1,386
Depreciation
3,441
3,860
Sundries
296
338
Postage and office supplies
630
637
Printing and photocopying
519
529
Total expenditure
91,021
91,811
Net income / (expenditure)
(8,780)
(25,884)
Transfers between funds
3,207
6,864
Net movement in funds
(5,573)
(19,020)
Fund balances brought forward
55,903
74,923
Fund balances carried forward
50,330
55,903		 2025
Restricted
funds
£
10,515
-
-
-
-
-
-
-
10,515
-
-
-
-
-
320
-
-
-
-
-
-
-
-
-
-
-
-
-
-
320
10,195
(3,207)
6,988
7,148
14,136		 2024
Restricted
funds
£
9,300
-
-
-
-
-
-
-
9,300
-
-
-
100
481
1,352
-
626
-
-
-
-
-
-
-
-
-
-
-
-
2,559
6,741
(6,864)
(123)
7,271
7,148		 2025
Total
funds
£
19,149
56,345
10,464
5,000
1,100
39
100
559
92,756
60,579
1,518
336
168
3,288
3,101
1,740
155
778
3,284
2,519
732
5,000
1,163
582
1,512
3,441
296
630
519
91,341
1,415
-
1,415
63,051
64,466		 2024
Total
funds
£
25,120
35,880
7,016
5,000
1,267
58
178
708
75,227
47,841
864
107
158
9,812
13,876
1,537
769
916
2,939
974
722
5,000
1,265
840
1,386
3,860
338
637
529
94,370
(19,143)
-
(19,143)
82,194
63,051

15