|Contents||| |---|---|---| |Trustees'
Report||2to7| |Independent
Examiner's|Report|| |Statement ot Financial|Activities|| |Balance Sheet||10| |Notes tothe Financial Statements||11to 16| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |Report to|the members of|the members of||Barrow Farm Riding forthe Disabled Limited| |---|---|---|---|---| |Charity number||||1139280| |Setout on|pages|||2to16| |Respective responsibilities
and examiner|||oftrustees|Thetrustees(who
arealsothedirectorsofthecompanyfor
the parposmofcompany
law) are
responsible
forthe preparation
ofthe accounts.
The trustees
consider
that an audit isnot| |||||required forthe year under section 144(2iof the Charit iasAct 2011(the2011Acti and that an| |||||independent
examination
isneeded.| |||||It ismy responsibility to:| |||||examine the accounts under section 145ofthe 2011Act,| |||||followtheprocedureslaiddownlnthegeneral
DirectionsgivenbytheCharityCommission| |||||(under section 145(5)(b)ofthe 2011Act, and| |||||state whether particular
matters have cometo my attention.| |Basisofindependent
statement||examiner's||My examination
was carried out in accordance with geneml directions
given
by the Charity
Commission.
An examination
includes a review oft he accounting
records kept by the charity
and acomparison ofthe accounts presented
with those records.
It also includes consideration
ofany unusual
items ordisclosures
in the accounts, and seeking explanations
from you as
trustms concern(nganysuchmatters.
The procedures
undertaken
donut
provldeall the
evidence that would be required
in an audit, and consequently
no opinion isgiven asto
whether the accounts present a'true and fair' view and the report islimited tothose matters set| |||||out in the statement
below.| |independent|examiner's statement|||Inconnection
withmyexamination,
nomatterhascometomyattention
1.which gives me reasonable cause to believe that, in any material
respect, the requirements:| |||||to keep accounting
records in accordance
with section 3B6ofthe Companies Act 2006,"and| |||||to prepare accounts which accord with the accounting records, comply
with the accounting
requirements
ofse tion 366ofthe Companies
Act 2006and with the methods and principles of
the Statement ofRecommended
Practice: Accounting and Reporting by Charities| |||||have not been met; or| |||||2.towhich, in my opinion, attention
should be drawn
in order to enable aproper
understanding
ofthe accounts to bereached.| |Signed:||||Date: lg
~ics. Qc22,3| |||||||2022|2021| |---|---|---|---|---|---|---|---| |||||Unrestricted|Restricted|Total|Total| ||||No~es|Funds
E|Funds
E|Funds
E|Funds
f| |INCOME|||||||| |Donations
and legacies||||87,019|63,405|150,424|139,984| |Charitable
activities||||62,636||62,636|37,387| |Income from other|trading|activities||14,394||14,394|14,389| |Investment
income||||1,352||1,352|65| |Otherlncome|||||||150| |TOTAL INCOME||||165,401|63,405|228,806|191,975| |EXPENDITURE|||||||| |Expenditure
on raising funds||||3,533||3,533|2,980| |Expenditure
on charitable||activities||152,634|82,197|234,831|198,571| |TOTAL EXPENDITURE||||156,167|82,197|238,364|201,551| |Net Income/(expenditure)
and
movement
offunds for the year||||9,234|(18,792)|(9,558)|(9,576)| |RECONCILIATION
OF FUNDS
Total funds brought
forward at 1January||||183,717|162,161|345,878|355,454| |Transfers between
Total funds carried|Funds
in the year
forward at31December|||192,951|143,369|336,320|345,878| ## ## |||Notes|2022|2022|2021| |---|---|---|---|---|---| ||||E|E|f| |FIXEDASSETS|||||| |Tangible Assets||||139,785|162,290| |TOTAL FIXEDASSETS||||139,785|162,290| |CURRENT ASSETS|||||| |Stock|||898||411| |Debtors||10|4,974||4,916| |Cash at bank and in hand|||199,828||188,130| |TOTAL CURRENT ASSETS|||205,700||193,457| |LIABILITIES|||||| |Creditors failing due in one year|||(9,165)||(9,869)| |Total assets less current|liabilities|||196,535|183,588| |FUNDS OF THE CHARITABLE COMPANY|||||| |Unrestricted
Funds||12||192,951|183,717| |Restricted
Funds||13||143,369|162,161| |TOTAL FUNDS||||,»D|3 5.8| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |7.ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVI|TIES||||| |---|---|---|---|---|---| ||Unrestricted|Restricted||Tata I|Total| ||funds|funds||funds|funds| ||2022|2022||2022|2021| |||||E|E| |Payroll costs (note 14)|76,223|49,142||125,365|110,682| |Staffrelated costs|1,140|||1,140|1,295| |Volunteer costs|594|||594|454| |Refreshments|1,954|||1,954|313| |Feed and bedding|15,951|4,902||20,853|14„583| |Farrier|5,575|1,290||6,865|6,25Q| |Veterinary fees and physiotherapy|6,177|1,105||7,282|10,085| |Tack and riding hats|2,163|||2,163|3,270| |Props for riding and driving|2,557|||2,557|221| |Horse training and competitions|370|||370|309| |Equipment|1,847|||1,847|1,690| |Heat and light|4,616|1,068||5,684|5,024| |Business Rates|1,388|||1,388|283| |Rent|1,000|||1,000|1,000| |Water|423|||423|732| |Property
repairs and maintenance|14,423|3,336||17,759|5,998| |Machinery,
vehicle and carriage maintenance|1,106|||1,106|1,789| |Transport|968|||968|353| |Insurance|4,209||973|5,182|5,947| |Subscriptions
and licences|1,406|||1,406|756| |Phone, postage and computers|1,196|||1,196|1,258| |Depreciation|4,324|20,381||24,705|24,589| |Accountancy
and legal|1,991|||1,991|1,323| |Bankcharges|17|||17|10| |Feeswaived and written off|981|||981|357| |Sundry costs|35|||35|| ||152,634|82|197|234,831|198,571| ## ## ## |9.TANGIBLE FIXEDASSETS|||||||| |---|---|---|---|---|---|---|---| |||Improvement|Plant and||||| |COST||s
E|Machinery
f|Horses
E|Equipment
f|Fixtures
E|Total
E| |b/fwd at 1January 2022||288,982|66,402|18,250|7,608|1,193|382,435| |Additions|||||2,200||2,200| |Disposals
At 31December 2022||288,982|66,402|18,250|9,808|1,193|384,635| |DEPRECIATION|||||||| |b/fwd at 1January 2022
Charge for the year||147,902
20,525|53,681
2,520|9,761
1,220|7,608
440|1,193|220,145
24,705| |Depreciation
on disposals
At 31December 2022||168,427|56,201|10,981|8,048|1,193|220,145| |NET BOOK VALUE|||||||| |b/fwd at 1January 2022
c/fwd at 31December 2022||141,080
120,555|12,721
10,201|8,489
7,269|1,760||162,290
139,785| |Purchased
with Unrestricted|funds|24,917|2,771||1,760||29,448| |Purchased
with Restricted|funds|95,638|7,430|7,269|||110337| |||120,555|10,201|7,269|1,760||139,785| ## ## |2022|2021| |---|---| |E|E| |2 323|1,789| |2,651|3,127| |4,974|4,916| |2022|2021| |E|E| |7,096|8,250| |2,069|1,619| |9,165|9,869| ## ||2022||2021| |---|---|---|---| |General|Designated|Total|Total| |Funds|Fund|Unrestricted|Unrestricted| |E||E|E| |103,717|80,000|183,717|150,907| |9234||9,234|32810| |112,951|80,000|192,951|183,717| ## ## |13.RESTRICTED FUNDS||||At||||At|At|At| |---|---|---|---|---|---|---|---|---|---|---| |||||01-Jan|Incoming||Outgoing|31-Dec|31-Dec|31"Dec| |||||2022|funds||funds|2022|2022|2022| |||||f|||f|Fixed assets
f|Cash at bank
f|Total
f| |Indoor School Refurbishment||||69,025|||7,597|61,428||| |Stables project||||3,943|||2,115|1,828||| |Velcro/Rotary
Garden||||272|||272|||| |Woodland
Path-Lions||||2,190|||438|1,752||| |Woodland
Path -(Nat Lot, CLATrust)||||9,004|||2,374|6,630||| |outdoor Arena project(various)||||20,400|||3,400|17,000||| |Viewingarea
project-Sir Peter o'Suilevan||||8,000|||1,000|7,000||| |Carriage project||||3,600|||1,000|2,600||| |Tractor fund (various)||||5,796|||966|4,830||| |Horse-Company
ofTobacco|Blenders|||1,706|||213|1,493||| |Horse- John Adler memorial||||314|||157|157||| |Horse- ECAF||||875|||135|740||| |Horse-QBE Foundation||||2,604|||372|2,232||| |Horse- RDA Region||||268|||133|135||| |Horse-AxisFoundation||||2,722|||209|2,513||| |Jack Petehey Awards|||||2,377||2,377|||| |L eath ersei ters - horse training||||445|||||445|| |FowlerSmith Trust - LPearson||teaching||500|||||500|| |M Lancasterlegacy||||4,500|||1,500||3,000|| |Essex Community
Foundation||-staff|||6,000||1,500||4,500|| |Essex Community
Foundation||-Top-up fees|||5,060||2,334||2,726|| |Fowler Smith &Jones-Discretionary
Fund
National
Lottery Community
Fund -RC||||1,679|||633||1,046|| |London &South East - Top-up|fees|||5,984|29,925||28,429||7,480|| |National
Lottery Community|Fund -RC|||||||||| |London &South East-Administrator||||13,334|16,000||16,000||13,334|| |HM Government
-Kickstart scheme|||||4,043|||||| |Edward Gostling Foundation|-|staff||5000|||5000|||| |||||162,161|63,405||82,197|110,338|33,031|E143,369| |Certain funds and grants received are restricted||||forspecific purposes and||the movements
during the current|||year are shown above.|| |The outgoings for the year includes depreciation||||on fixed assets|purchased|with restricted funds. Restricted|||funds are either represented|| |by fixed assets, or held on deposit at the bank.||||||||||| |14.PAYROLL COSTS||||||||||| |||||||||2022|2021|| |||||||||f||| |Salaries and pensions||||||||||| |Salaries and wages||||||||120,284|101,835|| |National
Insurance
costs
Pension costs||||||||2,707
2,374|6,670
2,177|| |||||||||125,365|110,682||