Farr4 7413930 lthariraNe c(th￿ny timited IwGva¥anteel RegiStered0￿r￿￿Nltsnk 11392&1 •• S*andQ Barrow Farm Riding for the Disabled Limited Report and Financial Statements For the year ended 31 December 2023 Barrow Fami Riding for the Disabled Limtted Repk7rt and Ftnamal Statements For the year to 31 December 2023 •andQ Contents Trustees, Reix)rt 2to7 Independent Examiner's Rewrt ststement of Financial Actrvities Balance Sheet io Notes to the Financial Statements llto16 Barrow Fami Riding for the Disabled Limlted Rep)rt Oft￿ Trustees F￿ the year to 31 December 2023 The ttitstees Iwho are also direct￿$ of the thadtyforthe oftF* CrKnpaY4es Actl we5eni ￿lTanrK*I rer#lrt with fina￿la{ staternent5 charityfor the ￿ar ernkd 31 Dt¢emtr*r 2023. The tr￿tee5 confirm that the nr&ancial starernent5 of the c¢ynWywith fharitiès Aci 2011. the Can￿nIeS Art 2(M)6. meM￿a¢￿Jum and Artides ol Assotiatirm ard ar￿ tr4(harities: Statement of Re¢(￿n)ended Practice ￿p￿￿a*￿e to d*riiie5 wepariw theiTa¢twnts in¥(co-dan￿ with Fina￿]*1 Rewrtin8 Stanthrd UKarnt RepJNicrf IrelandlFRS 1021- AcfivFfiES FC* A(HIEVING OWECIIVES The charTiaWe purposes d Barr￿ Fami for fv rAsabled la150 a5 Barr￿ Farm RDAI are to the a￿ett$ of the Rirfiw for the ￿$¥t￿edA55(Xl6tit￿ disawed r• with ts mean5 to ride or catriaie ve ar the leypl ol i￿1r aE41sty,thokearKI amt¥tiorL wea150erKtyJraoe (15at4ed pe￿e tottcw p)siti¢Jts of Feswnsibilitywithn the charfty- The principal •di%ities Lmdertaknntodeli¥erthe5e wFwe5 a￿. providi￿ [￿e with trfh leanuw ènd thical thsatrAlitie5. theorvxiwityto carria8e thwh %¥ee￿¥ riding and dt?wr* se55ion5. Researth sh￿$ that tl*se 3cri¥itie5 not r*rysiGII well.bei￿. a150 de¥plop self4crfideThce and participants a le¥d of coac1￿￿ ta Darticipaffls whowish RDA 8rath iests. skn jumFl•g asse55ments, or to tompete in ridi￿ (￿PetItI(￿s. Prowdir* s￿101 at)d f￿ndraISI￿ that tffir¥tCeetst￿WmlerBa￿u* Fam RDA cL￿M￿￿ty0￿ ￿er$, staff. volunteefs and SUPP)rte￿. . PT(Mdin8 work expe[ler￿ r4>p￿t￿lIeS for thsatrled pewqeas trustees lorthe thath. The trustees ha%p duè rega￿ lothe putllc bes*fft S*LWiSiWS of the 2011 tharitles Art arnl gWdeJine5 15swd 0￿rtIStS Gwnmissiotsand cL￿1d*rthat t1￿hthe (*lweryof these artlwties aThJ tt* Impact thty haN* on ts wider¢ommurHty. the Cfvirltyc(￿Irn￿ ￿1¢ twfiL IL A(HIEVEhW4TS AND PERFI)AKWI(E ThrouglKJut 2023. the charity weektyrithiry 5e55N)tys In mainchadtawe purpose. We ian sessioyts for an aYErageof 114 ridets Èachweekfrom sclKx45. ¢estdEntial Ixx))es and irmsiwduals and we pleasedtowelcL¥ne a scw t*wir* t￿￿•{. CarriaBe dfiiiry tO8row athl we irKrea5ed w dri¥in8 numkrs to 1912 ¢Nldr•n arnl 17 3d%lt51 the ￿r. Barrow Farn) RDA wtrldes fflorethanlust le55c*s prtfjoparts. 2￿5.. . 8 riders re￿ented u5 in the CcrtJr￿sth (hallerqe arvj t¥essa8eclasses at the Regi￿41 RDAwmk*tltl(n with 6 rider5 qualifwng frx the Matlw•l Charnk¥wtsl*ps at Harthxy. retaK*d rosettes and had an enSryable experienct. We hpld two tomWitlL￿S lThwhtch riders crAAd cLmme a8ain5t exhother. 36 rid¥s entered w ¢wntTrsKle ¢hallerge day. and 11 the dres5a8È day. LL*5 01 iosettes were won a￿1 was had ￿eVery￿ ifftd￿d. 24 ridErs acNe¥Ed 8rad& iests at vati(X15 Ith￿5. arwj 12 rfders were awarded ￿nifiCates. 8 dd*rs rec￿Ved E￿knranEe cerknfitates ar￿ 5 dd 8r3& tssts. Building ￿ wewou5 sutre5s￿. we part in Rt*4 ¥1m￿l cc¥nPtith￿whefe w8 hadentries the Virtual dre55age, wuntry5idÈihalIe￿e. arKI musltal ride5. We were ¢AYrwWmed with hardthe partiupant5 aNJ wrthd. 3ThJ W wdl Barrow Fami Riding for the Disabled Limited Rerxrt ofthe Trustees the year to 31 DeceM￿r 2023 9andP Hamrg pr￿￿OUSly￿%a1r￿d 8n>roe Sllu*r HLY5e Care awards, driver I￿￿e￿￿ tl* hi8l*st RDAGold aw• In Septemt*T, we raTr • ¥Pryf￿Iar IK4idaytoA5hfield5 Ewèstr1anCert￿ l(* xvne of Lvdriws. We trained 2 rew Atltwty Leathrs. wknha¥* l*lk*d us w*%ide PorryC3rÈ t￿r$e5 kn6 t*w participants, aTrJ run 5 Pony Day5 for 25 rider5 aThJ 2 dri￿r5 ?Nysw)k*Nted tyIOMAunteer5. A new acti￿ty. Grw CaryStge T￿l￿WaS trialW ￿¥[d5 the end dthe ￿Tand sucee55ful. as it alkn¥s dribE¥5 to meet aA4 S￿181￿* wilM15t learni￿. Tea with a POwse55￿nS caTrttn¢* ioerfrw aThJ are rTh¥ a ￿ek1¥art￿ty. These allry* adutrs I[￿nE with derrTrentia to Sit and speMI time with the p￿les. wFulst enj￿7r8 aftènKthtea. Residènt5 frorn 3 Iw31 tare h£Anes attend re8ularty. and we h*e set r*w sesst(ffi ftrw)F4e Inbir* In We areaimiry io becthhe a tsementia Friends orgarfsarion. TheJa£k petc￿Aw?rd Scheme. TÈa¥rriSir¥ I￿a¢￿e*MentS d ridEf5 arml ￿)l￿teers. remain5 wwlar. Ywt lunteer5 who ha%* demonstrated C￿sideratrde Fmp¥tr•*ment in either ridi￿. ￿unteerI1* S￿115 or trrthawlwr arÈ nominated and w￿￿er$ fLY trythoir F•S. [￿£￿e¥d￿drded has alltrwed us to LKry*terns C￿¢1 the wimers. We currently ha%* 119 arti￿ ￿unteerS.Of wh￿h 33iafied in 2023. ¢Mr Il**aTwe ran sesslL*5 fLY 58 Tht￿e￿ on d range of ioF¥ts l*ha￿OUr. (lfferent thsat+lllie5, to hElp on è rlde. dementia And farri88e dri4lng. In 2022, we intrthed ¥ sd*me totTain 3 %YAuNews as ROA ACti￿ty Leaders atxl we have trai a furtlxr 2 this par. tl*se Acimtyieaders. mean5 we can offot (oaih led acti%ilies lor wrt6Ci￿rtS who are umblp to ride N dri*. trwhen we do nrt cfftrthha%* a space io meet ts*ir nEed5. We enjtyexcdlerrt Ilnks wtth Writtle unl￿$¥￿￿￿1eSe. arKI we cthrrt* to krride work-based leart*w pla￿ments IOT lo¢al cdle8e studems. ID their time at 8arrry* Farm they learn all a$￿ts orf hLY5e care and ealn valUa￿e expetience helpire With the rides and Imerartl￿ with withvaryiTrg Ith5a￿lit1eS. Theylèarn teamworkaTh mmunication skills we gain 5atl5ldc￿on fr(w 5ewng them de￿1￿￿. Yiw ￿￿te alsoK4unt*r as part of their of EdlnbvrghAwafd p￿raMMe. We are gratef￿ to the LY8an1Sati￿ aThS ￿lnesseS that thriry 2023 that Wps tsj mainta*n t thE fac¢lities ai Barw Farm RD We recewed dcfiatirxts of m￿. materials aThlttme frtrn ￿al tX151￿$Ses (wrH53tion5. to rentr￿te our Wort4*rf￿ sons*lry8arrf¢n m•moryoF muclplo¥ed¥idtrs. TPNS Qffiaaltycpen￿ ￿ NowèmbEr 26th the Mawr of Chelm51ord. wa5 attended ￿$1￿￿1 Loyd Petreof Ir¥atestor*. tl* Pfestdent of Chelmsford Uws. and manyol tKlunteet5 frrrfn the and G(K￿￿Tr whoworw sohard thE garde We alsothankUonA¢¥*ea cLwffxdesfjgTh￿ the garde￿ aThJ MeMt￿ of Jessr4) faMI￿f￿ their holp. We thank M￿8an Sind411 C0Tr5tnKtion whorw u5 as one of theircfymmui¥tyK¥LyELts andres¥rfaced th rd siaNthn8 in stalAeyard durir8 thè stmmei L*EaK fTee al charye. We are also grateful to r￿irty 250'Helkir¥ HaA*' ￿￿Trtee￿ frLYD the c￿￿th r* jes￿ Cmst of Latter-day Sainis, who t￿)Se us for their large woiect a t￿rit¥￿e0[w(¥tlrycaUs￿. On a l(¥y bJ5y day in September. fences were fiy*d and paÈntwtr. Wes ststses wirted athd thp wwthaTrd dea￿ Thrwhour futhrsiry att(￿ty. wè are irrited totslk ￿1￿￿1 6ft￿p$ atxl xKieties. ed￿3ti￿ atK¢ infL¥M1￿ memt*rs of rhe lo￿ camrnuryryaL￿ the berelits of fLYthe th5atrAed arnl ridw a5 a swt in general. have resulted 1>) a nwibEr of Our fuKlraisI￿ in 21r23. includedasslsiiry Q*lrnsfoTd knons wirh Sants's Sleigh lettion. l￿dir¥ quSizes, music e¥￿fits a Cknstma5 raffle with imwÈssi* wiles (knnated try sworter5. Svprrtyrers a150 r315ed m(x￿fC￿ thrwh trwtfafjws. wuThiiry the Lclthn Maratkn running q￿1 Thgtrrts. Barrow Fann Riding for the Disabled Limited Rep)rt oftheTrustee5 Forthe yearto 31 Decernber 2023 Wo aTe so that thJFin8 the i*ar. two 5eni(* mern1￿5 of w coathiE¥ team i)ecarne Atha￿ed Coaches. All tyjr ¢oache5 ensure that their coathSr8 Is ￿jtsts￿thnB by￿dertaking kyofesslonal deveknwie*)t Ourseni(¥ coachps contlnue to supwt ￿h@T ri(Kr¥ arvj coathes rhrrA¥h their and re8i(Th)I RDA rdes, while anDther memberof 5tafl passed d*ir test, iroeasirq the n￿berof a¥ailatle to 5t. Ow premi5e5 ¢onttTh*d to F￿lI￿e a ￿@1￿1 to Nre for k*81 chts. attlwyand a¢illty. whith is a useful s¢x*Ke of IrKome foythe charity. ri A(XIIOWiEl￿EMEléTs We are espeoalty8¥ateft4 8r3rrt5 anddmati0Th5 Tetei*dtsYs yEaTaS we ha¥* had todeal wÈth increased dueto high inflati(Ni. We appreciate the (c*)thtr￿￿i0n Ll MarwlnthTr￿du￿ls 8rrw5 ha%* raised moneyfor in mawdlfferent wa￿. In panioAarwe w(Add like tothar* ?1arknb￿evll1aKe FdyTe. Souih W￿￿harn Ferrets ASDA Greèn T¢kÈn Gi51￿ 5theme. FHghwcL¥I Catth Up Café. Wr*5hipfvl Ctthparyaf TL*Kco Maker5 & r(*)a¢to lenders. Uons. kxal Rotary Clubs R¢wnd TatrAe5, Bra-vissima. lry3te5tL*e aThl Blackjnore ftithng aubs andVal•ro EnerEV. We are Sth4èbted to ￿ 119 ¥dunteef5 iheirtirne andcommitment ￿ a re8ular basis and new wAunteers are alway5 welc ¢L FINANOAL RÉVI i. GOING (DNLER14 Altèr making apwDwate eryuirie5, the rrustee5 a reasonat￿ expeaatirm that th? thartty has adewate reS￿r tocontiwe irt existe￿ fwthe fwes*atrAe fubxe. Fty ths reaKm theycwtlr￿￿ toad(yt thè grAng COn￿M 51$ In Pfeparing the finarfial staternèrts. Further dptai15 legar￿n¥ ath)01￿ rfthe ¥L¥r¥d basi5 can i In the Acc¢yyrting ￿lC1&￿ IT. RESERVES POLICY The trustees airn to s￿fi￿¢￿furth to meet 6 rnonths runr*r* tosts as reseThes.This 15 to prr￿de Sufficient worknrq caFKtal to meet dayto day F￿d$, with rese￿$ ￿1n8 heldin the chariW5 currefit aThl interest.Lwrirg a¢￿jntS. The rru5tees cottsider that the le%EI orf rtseTh￿ availablp at 31 r*cemLw 2023. are su￿l(lentto£r￿erthQ nmrmr st5 of the charftylN ffiore 6 months and will cw ary immediate funthrg St￿lIalIS ttst Maya￿se due to the re￿￿8[ nafwe of incLyDe rec*%*dfrom andd￿K￿￿. Barrow Farm Riding for the Disabled Limited Rep(rt oftheTrustees ￿￿t￿ btarto 31 Decemter 2023 ando 111. REVIEW OF FIP4APICIALSTATEMENTS Total intune for2023 was £285.940an iKreèse ￿ 2022 when £228J)6was Tl¥s imwcApment was maintydue to the irKorne from i*￿tionS and 8ranrs which iwe85ed ty£41,434o¥w 2022. An iruease In t am(MJnt roceS%*d fDrthp 2nd year of a J pargrant Irrrfn it* LL*teryc￿mMtyWty Futvj contrilxrted to thls. Incème from char[ta￿e art￿lt￿ 01 £63.520 wa5 a srnall Imrwmert 2021. t03n IMW￿rnent ITh p3rtl¢lpant M￿r$ aiNJ the artivities. The Ir￿ome fr(¥n Ott￿ trathry act1￿lieS 4150 to mirfe fundraisir actiMtiÈ5 in 2023 •TrIKe￿rating intr*ne (rf É11.649compafed 10£3.176 in 2022. Ar￿ £125,(W ￿ the charitys I￿￿$ wprp held bn Interest bearirq acctywrts thwl¥Jrt the￿r whlthgetwated It￿*StMent incfyme of £3.￿ t¢wn￿red to £IJ52 in 2022. Other¢rtLYne of £3￿7 15 the ydll 0*)1￿ sale ofa that W*5 fowbstote tySL4ta￿efQTRDA w Eypetxltwe on charitawe actiNities i￿Sert￿ £3(X).686 ¢omkoredto£234,831 In 2022. TlThs incre35e Is malnly In ￿￿(41 costs that wÈrtl fr(YD £125.36S ir* 2022 to £163.555 in 2023. rEfIeth￿ the appinlment of a BUSI￿55 Mana8er, and increase in Natir*)•l Wage. rYo*rty repairs and maihtenance costs woro also£15,583 higher ITr 2013 tharTr 2022, tothe preparat(Yyw(¥kd￿￿ on the sen50rygar&ry sratAe r4rd and 8rall￿ land much ￿ whl¢h wa5 &Jnated. There w?5 an inuease ￿ £7.142 in aTrlcarria8e maintenance costs in 2023. that was due to rep8it5 required rothe ￿r5ebOXarn￿ trartoy, ￿ether￿lIb ￿ p4¥med refurbisl¥))ent L4 a drMll8 c3rria8e. The 3dd¢tion of tr* rented graziF¥ fiefd5 in 2023. leadtoa E3ml In feed costs cfympared to202Z. A deftcit Df É14369 rE5ulted f(*t1￿ parc¢yn￿￿d 10 a dpfiatcf £9558 jft 2U12. TIu5 ￿1r¢(￿e was L*rtQTth￿ had been eyttedai the beginniw ofthp par. ￿ma￿tY¢￿ to tho Iv4*1 ￿d£¥￿tiOnS ie¢ewJ. A5 a le$￿1, total Te5e[￿ ai thè of 2023 thcRBSLYI to£317.951 ¢L¥npaied to f336,320at the *trrpoiryd of the par. 01 thls, £131ffi78 is in restricted furd5 thai arE Tewe5errted ￿fIx*j a55ets IE92,2351 rash at bank1£39A431. The defiat for 2023 has rethed ￿5h reser￿ * É11.940 thÈ por. ar¥Jtl*se are £187.888 at Ihe yearend. This I￿*ud￿% £80,(m in ¥ dosi8Thated fur￿ Set up ￿*th￿ tru5tee5 to new assets rnaIor Itnprovernents when they arise. The tash re5er¥E5 at ￿￿j of 2023. contlwe toffleet thecharitys festrnlw ￿AlLY0f hohliD suff5¢ient fuids to CWSIX cpefatiw ex￿rG&s. the d41iLyin a W5ition finaroally. Barrow Farm Riding frjr the Disabled Limited Re￿ ofthe Trustees R*the yearto 31 December 2023 ¢. REFEREN￿ W40 ADh•NISTrAIIVE DEr•Jis Reglsrered COM￿l￿NUmber. Regtstered ￿rIty Number. 7413930 1139Tr1 Re8iSteied Offlce.. 81ackmore ftoad Essex OAI Dlrertors of Barrow F3vm fort1* tasab￿ Limited Martln WOD J Rw"waJCh¥ityNumbEt 7413930 1139280 gandQ Barrow Farm Riding for the Disabled Limited RepLft and Financial Statements the year to 31 De￿rnber 2023 Ststement of Financial Attivities for the year ende(131 December 2023 Ilntlwfl￿ an IrKome ExFÉThlitute At¢wtrtl 2023 2023 Unrestrftted Restricted FuFK15 FuThts 2023 Yrtal Fund5 2022 Totsl FuThJs INCOME tkjnations ar￿ legacles S5￿18 I¢￿,040 19L858 150,424 actiwties 63.520 63.520 62,636 Incc*ne (rom (rt￿rtrad1r$ aciivlties 23.319 23.319 14.394 Investment iro)me 1,352 Other Intome 3B37 3,837 TOTAL INCOME 1799)) ￿6.040 285,940 228.8 EXPENDrruRE 3.623 3.623 3.533 Ex￿nditU￿ on charitable actnpities 182,955 117.731 234.831 TOTAL EXPENDJTLIRE 186.578 117,731 238,364 Net income/lexpeThJlttJrel ar*1 rnovement of furnls for the year 6.é781 111.6911 18.3691 19.5581 RECONCiIATION OF FLINDS Total fu￿1$ broughtfonyard at l Jarwary Transfers Fund5 in ￿ar Mo¥tment of furth forthÈ year Totsl CaJTied forward at 31 Detemter 191951 143.369 336,320 345,878 1&6781 186.2TJ 111.6911 131.678 118.369 317.951 336,320 The statement of fin)n¢iol acliwbe5 i￿1[￿￿$ all gal￿ aTrJ losses (eccgThsed in thÈpai. All ir*J)me arxl eyThYlbJre derl%es from contlnuing attl￿t￿e$. COmp¥tyN￿mb (Chwlt&leComp￿yl1mÈ1al bYGU¥￿teeI 7413930 Far 1139280 Baffow Fami Ridingforthe Disabled Limited ReP￿t and ￿nancIal Statements For theyear to 31 December 2023 Balance Sheet as at 31 December 2023 Nrtes 2023 2023 2022 FIXED ASSETS TanEibie ￿Sets 134.555 139.785 TOTAL FIXED ASSErs 134,555 139,785 aJRR£NT ASSErs Stock 945 898 4,974 199.828 Cash at bankaThJ in harKI 187.888 TOTAL CURRENT ASSETS 193.773 205.71XS LIABILITIES Creditors falllr* due In one year li 110.3771 19.1651 Totsl assets Trèss curretrt liabllftles 183.396 196,535 FUNDS OF THE CHARITABLE COMPANY 317.951 336,320 Unrestricted Funds Restrfrted Fvnds 186,273 131.678 192,951 143,369 TOTAL FUN[ 317.951 336 320 In apffin8 tFese flnarKial ststements as Twstees wmp)ny. the TnJ5tees ccrfirrn:_ al. f Ort￿ )*a¥ ernlin8 3111212023 the CLKmpanywa5 entttled r0e￿MPli￿ frthm audit sectton 477 (rfthe Ctrnpanies Act relating to small ￿￿paThIes. bl. No members ha￿ Tequlred the CLKllPftytoottsin afi ath16t foYtl*iear in in accordance with seth¢)n 476 of the (Offl￿nies Act cl. The direttors ackNxvle¢*e thelr re5F￿SIbIlityfrX corn￿1￿ wlth ￿ Nu1￿ments ol Actwlth to a(tountlr record5 arxl fort￿ vepaTrtl￿ OF ac(wrts. These accourrts weFored in acc(*darKe withthÈ wNsions a￿ltatAe to companies sutyett to small c¢Mnpanles ime. All Membe￿ c(m5Ènted to the deli¥try of accwrrts wr(Iwxrt a Wjt & Lc65 occourL notes on pages 11 to 16 fomi part (rfthese finaKial 5tatemÈnts. Ihat We￿ agreed Tntstee ai t￿1r Meeti￿ l May 2024. Apprchtd foratKI (¥1 bekolf of [th￿Ct(¥S.. Name= Grdlom Fairt*ad io Barrow Farm Riding for the Disabled Limited Repcrt a￿1 ￿narK•a1 Statemer For the yearto 31 December 2023 ando Notestothe financial Statementsts the year ended 31 December 2023 I. ACCOUNTING POLiaE5 1.1 ￿$0fpr4)ar￿10nofffin￿¢l￿sEat￿thts Thefinancial stat*nentsha¥ebe•¥ PTewal in x¢ord*tew4th*uouniinB￿dR￿Kjrtln8bvch8rItl thestatement ofRecomm&)daJ PTacti¢e4)plit*letocharliiesprep￿r￿th￿r￿coUDI5ln atcofdancewlth theFiièncial Reportlngstandard appli¢ableintheUK•d theRtyUblicoflrd￿d1FRslo1)1ftkn1Ye lJ*uary20151,thefinancil rwrtin8Stantsd IFR5102larHltheComw)itskt 2006. Barrow Farm RidirEgfortheD15abl￿ LimitoJme&stherfefinilioriofa publicbaiefit ￿tItyuntsfRS 102. As*tsand li*)Ilities￿e1Nitl￿*Yre£ObM￿$e￿at h15ror￿a c05t Ortran￿lon valutsunls5¢)thernlse rtated ill therde¥7ntaccouEltingpolicie5not 1.2 Prep**ionofthe*countsona8oingtoncernbals ThetWstees,r￿1eW0fthefjrt￿C1￿ incornlngand out8Din8rsconYderèJ IoDknn8fDrwardforawodof18 months, *d onthistHsi¥thatthecharitYhasaOeouatEr￿￿UrCes3ndISè8oIn8￿TrCern. 1.3 Income Income1sr￿0g￿1SedWh￿thecharrtyhase￿l￿I￿nÉ￿tt0the￿n01￿Vpukn￿cec0*I￿1fil)nsart￿h0l rotheitem of1nc0meh&*b￿ mttandit 15pTO￿le[ha theincomewill be￿￿*v￿j *dtheamount can bpmwr•Y reliably. Thevaueof8oodsdon*ed ft>rie5*e*Èinc1udel35ir￿OMew1thin Inromefrom ￿h¥tr￿inS￿li￿V¢S Wh£￿th￿￿esOld. 1.4 DonatLQ ￿￿7£e￿artd knlitie5 Dortated profe5Yon* wvice5and donat￿￿111t1e5¥erwiS￿I%l￿cornewh￿the¢h&Ityha5 control overtheir￿.3￿V£ondition$a$>Xiat￿IW1t￿thtsh h8¥eb￿￿e1.therttaptof￿j10mICben8￿t from theusebythecharityoftheit•n 15p¥obthleand ihat &onom4c belalt canhem￿[ed rdi*ty. In accord￿CewithchJr1t1e5SORp I￿102￿6￿* ￿￿￿teertime1SnQl recwisa1. On re¢￿p1. donated facilitie5wJdsuwctsarerryi5aJontheba%softheYalueofrheglfttOibeCharity. whieh i5the3mountthechaitywould bewillingtowtoDbl•nthewwcesorr&JuTce50feq¥i*alwt ec0n0micb￿efit0ntheOPen market.'atorre5pondin8amourtisth* rwlfela5eAp￿dltUrein thepuiod incurrey. 1.5 Inttrest rttl1￿le InteT& on hJnd5hd*J on depo￿ti51n¢1VdOj Wh￿ r*eI%qbIe*the￿0￿nf rdiably bytheCh￿lt¥. Ihisisr)ormllyupon notlficaioftoftheintw¢A pattorp•O￿ebyIhety￿k Barrow Fann Riding forthe Disabled Limited RetKxt and firt0￿101 Statements Fry the ￿art0 31 December 2023 gand0% Note5to the financial Statements for the year ended 31 December 2023 1.6 Fund ￿COur￿tIng unrestrict￿ fvndsarewalabletospwdofixtlwitie51hat￿rth￿JnyO1lhe9￿rptr$eSOfthecharity asdeterminLYI bythetrustee5. D*l￿aledfu￿d$￿eas￿￿o￿pofiheU￿re1Irl¢1LXIfUndso1[￿ech￿lty, whlch thetTu#ee5h3vedecided at rh￿[di￿et1ontoSÉt8$1deiO usetorèwlficpurp0￿ Restrirt&l lundsaredonatlon5 and vantsW￿eIhedon0¢ ha$wIfi￿1￿wetobeU$a1 soldySyp¥ticul*¥ea501theth*ity¥workorfrJTwIfi projrflsund￿aken bythe£harity. 1.7 Expendltureand1tr￿￿levAT EMptt)dltureisretognls￿ oncethwetsale8a rAulfem￿Itor¢Qn51(Urtlve0b1i8￿t1on to makea to athird party. rt is probableth* Settlem￿rt￿lI berEqurr*J *)diheamount oltheobli8*loncan be mw5ural rellabty. Expenditureisrla%*fi&J Und¥thefi)Ilwng*thityh￿1 -castsofrals1n8tundstomprisethecoAofoT￿lYD4lUnd1a*ng¥ll￿￿t1eSa￿¢oSts¥S>XIatedWiththe e0f￿alShirt5and ch¥itydothi -ExpenditureonCharitable￿i￿1le5I￿C1￿deSiheCo5tso1rUnnlngtherid1￿g5￿￿1S￿dc￿eOfthe clwity¥poniesandtheovttheèJc0srsofprovidin8the￿ll1tIestotuntberldIThB￿oOY OthveApenditurerWrwt5thoselt￿5not￿IIlDSinLQ*¥Othe[h￿1l) -Irr￿0￿￿8blevATlScha￿a￿1a5aC0* 4•D5tthe¥tiwtyk>rwhith 1hegAp￿￿tv￿￿è$in£Urr0j. I.8PAI￿￿IDn ofsvpportcosts Supportcostswethoseth* awsttheworkofihecharitybui ¥enOtdlr￿￿Y&trIbuf8welodd1V8logEhecharitsb1e￿1l￿ti& Thtyin¢ludegovern¥cecost5*d havebwtalocaroltoEApè)dirureontharlt4)leKtiwtiesassL*out in note8 tothe Inan¢ia Statem￿15. 1.9TanwblefixedtsS 11 horwownul b¥thecharity¥ec•It*Ès￿#l coa ￿d￿¢￿ttlat￿o¥sthdrvlor￿nSIl￿5Wh1¢hiSttht0beUnti1 thwwe20yearsold. Otherfixa4asf&stostlth8morelh* £1.5(M)arEwitai5￿aIcOslty￿dePFeciald1thYth e5tifflattrJvsthJlffonomicll%t5a51DIIow*- Le85ehold IMpro￿nEntS-I0yeasor2Ovsstr4ighrlTrne Plant and MaChin￿y-lOvear￿Str￿shl lirte Horse5-ckn as1ral￿t linebast5w￿thè￿wo￿￿glIV¢S1￿tObÈu￿1iir2o EqUipm￿t-Syss•ld i0ye*¥ stral8htlFn Fixture5and FittinBS-5yeaTS, 5trai8ht line 1.10 Stock Stocki5included &thelowofc051 orndreallsèbje￿￿ Dor￿￿ i1emsof￿otk￿erLr￿is￿l attheif fairvaluewhich isihe3mountthechwitywould havebeÉnwilliThgtO5wfortheitwnsontheopen market. Ba￿OW Farm Riding for the Disabled Limited Report and Financial Statements Forthe year to 31 December 2023 andQ Notestothe FinarKial Statements for the year ended 31 December 2023 1.11 Oebtors Trade3nd othwdebt0r5arereto￿iSl¥I at Ihesettl8n￿i￿OUfjl1lueafttl￿*YI￿￿1iXwD1offeraI. prepaym￿15 arevdlu•aattheamoynt prepaid net of*ytralediscount 1.12Ca5h at b￿kand in hand Ca5hat ￿kand in h￿d intludescth.cuvrffTrt* shorttffmnoiices¥4I￿&C￿Thr$tWtthUK 1.13 CraYitor5and PrO￿￿N Credltor5and provision5arerttw)i$edwhwethech￿ityhasapr&entobl[gatIOn r&llingfr(ffja pa5trtth wlll proba)Iy result inthetransfErofhJndstoathird ￿yand theamountdueto 5atleiheobli8ation can bemeasur OTe5t1Mat￿ rdiably. Creliiorsand Pro￿90￿s3￿￿n0rmaIlYrw1￿I*thar$4lIern￿£•￿OV￿t4It￿al1owtn8f0K anytradediscounts. 2. LEGAL STATUS OF THE (K4RrrY Thecharity i$acomp￿VI1Ml1aI bygw•1t*￿d hasnosh*ec4)ita. Thell*ilityof￿ m￿nb￿l￿thee•￿t0f windingup islimitgy to £1. 3. INCOME FROM OONATIONS AND LEGAOES Unrestiitted Restricted futwJ5 lut 2023 2023 Totsl fuThts 2023 Trtal fund5 2022 cknnat1(￿ legacies Revenue grants 850 85,818 106,040 ,040 ￿1,858 87,019 63,405 150.424 85.818 4. 014RITA8LE A￿1VITIEs Unresthcted f¥TrJs 2023 Tctsl fu￿15 2￿8 Totsl fund5 2022 Rlding fÈe5 Carnage Oriwng fees Ot￿r e4Lqne actI￿tIeS 51261 6.501 4,758 63520 52.261 6,501 4.758 63,520 55.097 5,670 1,869 62,636 S. INCOME FROM OThER TR￿NG ACFlVtTIES Unrestdtted fuN15 2023 Tctal fuF 2022 2023 Fundralslqg incrxDe Premises trwre veryfees Refreshments Shop arKJ tsck sales 11,647 5.206 11,647 5.206 4,380 855 1.231 23.319 3,176 5,302 4,105 855 L231 23,319 1,122 14,394 Barrow Farm Riding torthe Disabled Limited Repl￿t and Finartial Statements FLY the yearto 31 December 2023 Notes tothe Financial statements￿ the year ended 31 December 2023 6. IMVESTMENT INCOME 11 thechar1ty5lnTr￿MerrtinCOmeof£3.41oO(2022 £1352l*lse5frvm monryheldln intrtE WinKd4)oYtac￿un 7. ANALYSIS OF ExPEN￿TuRE ON DiAR ThA8iE AcfNmES VI￿tricted Restritted fuTh fvry15 2023 Total fuThJs 2023 T(tsl fLIr￿S 2022 2023 Pawdl casts Itwte 141 stsrf felated costs Volurteer costs Relreshrnènts Feed and FarriÈr 74.452 163.555 2.431 775 1,545 16.791 7.975 125,365 1,140 594 1.954 20,618 6,865 1431 1,545 12.174 4,617 2.193 285 7.336 Veterinaryfees and p￿S1Other8￿ Y31d cat exvert8es Tack arxl ridiry hats Props lor rTrd1￿ dri¥1 Horse trainlry arnl Equipment Heat and light Busine55 Rates Reni Water ProFerty repaits and matntenèrKe Machinery. vehide carriagÈ mairrteiiaKe TronsFQrt Irtsurarte SubsuiOions ard li￿r￿e5 P05tsKe arnl ctYnwtsr5 Depreclati AccountatKyand legal Bank clkirges Fees waived arwj written Sundry exFenses 10.1 7.225 292 2.163 2,557 370 L847 S.684 1,388 2.235 1.549 1.117 1312 3,614 2.2Y5 3.449 1.117 2.312 L370 1.280 1.1 765 33,342 8.248 1,586 4W5 878 Lllj) 423 17.759 I106 24,174 9.168 5,182 1,406 1.196 24.705 1,991 17 981 35 234.831 878 5.591 2.963 103 23,694 1,986 182.954 117.731 3C(J.686 & REiATEE) PARTYTRANSAcnoNS During paf, m tr￿Stee5 ¥ryfernubYatic￿.I2Ol2- £rt11. tk1ri￿ the ￿Hr. Tr) trustees retri￿d arty tertfits in knnd12022- £nill. Under terms of the (thritys wemises lease. one tru%tee rereiNts £UW Fer anrnjm rent ABgre8ate trustee dorwtiort% t￿￿a¥were £l,W12022- £LIIII. 14 Bam)w Fami Riding tor the Disabled Limited Rewrt aNI F4narKial Statemerrts the ￿art0 31 December 2023 gando Notes tothe Financial Statements for the year erK 31 December 2023 9. TANGIBLE FIXED ASSETS Vehide5. ieasew Plant a￿1 ImkYcty*merts Machi COST blfvid at l January 2023 Additions DIsp05a15 At 31 DecÈmiEr 2023 Fixtures Totsl 268982 4.427 16.8A)21 286,607 4402 250 16.550 13.3501 31,450 1,193 384,635 20.977 110,1521 395,4fA) 66.402 1,193 DEPRECIATION b/fvid at l January 2023 Charge forthe ￿&T Oepreci&tion on disp￿31$ At 31 DecemiEr 2023 168,427 1&615 16.8021 .240 56.201 2,1% .981 1.193 244,850 23,694 17,6391 229,572 18371 12.S87 1.193 NET BOOK VALUE blfwd at ljonuary 2023 c/fwd at 31 De￿rry￿r 2023 120.555 11%.367 10.201 8,Cl)S 7.269 1&863 1,7 L320 139.785 134 555 Purchased with Unre5tritted PurchasÈd with Restricted fvnds 25.674 80,693 106.367 2.541 785 6,078 18.863 1,320 42.320 92,235 134,555 10. L)E8TORS 2023 2022 Debtors Prepayments 2.194 2.746 2,323 2,651 4,974 11. CREDITORS FALLING WE IN ONE YEAR 2023 2022 Accruals and fkferred irKome Tax, National Insurance ￿n$1£¥I5 7.105 3,272 10,377 2,(￿9 9.165 STATEMENT OF FVNDS 12. UNREsTRl￿ED FUNDS 2023 tksigftated Furxl 2022 Totsi Totsl Uniestricted Unrestrftted Genèral FUN15 rotal brcwhtfoFward at i Jawary Trar￿ferS ￿tween Furwjs in yEar Sur￿￿5/[DefIcIt1 fort￿ ￿aT Totsl corried fO￿ard at 31 ￿e￿rnt￿r 112.951 192,951 183.717 16,6781 106.273 16,678 186.273 9,234 192,951 Barrow Fami Riding for the Disabled Limited Report and Financial Statements Fc* the yearto 31 December 2023 Notestothe ffnartial Statement5for the year ended 31 December 2023 At 31-Dec 31-tk¢ 2023 2023 Fixed assets Cash 8t bank At 31-Dec 2023 Totsl 13. RESTRlCtED FUN05 01-Jon 2023 lrKt*n1￿ (Mrtgoir fiJTrJ5 Indoorscheol Refvrbi5hmffit Stablesprojeci Woodland Patb-li¢)ns Woodland Path-INat Lot, CiA Trustl OuldoorAxena prolertlv¥iousl Vie44ingar*proj&t-5ir p*vOSulle4 Carri38EprolLft Tracior fund Iwlou51 Horse-Comp*yofTob*CO Bl￿d￿5 Horse-johnfvolff m￿017 H0rse-EC￿F Hor*-QBEFound*ion Hofse-RDARe8iOn Horse-thisFoundaiion Jack PetchwAward5 LeathergÈller5-horsetralThl FowIerSfflithTrust-LP￿nt￿hln8 MLanc&8 leg LswComn3unity Found*ion-staff EW CornmunityFoundaiion-ToTrup lee5 FowlerSmith &Jones- Discretlon*y Fund Nalional LOttwCommvnilV Fund-RC London & South E35r-ToTrupf*s N*ional Lott¥yCommunityFund-RC London& South E3St-BU5intssm￿ M&G-Land purch3se Edward Gosilin8Foundation-#aft 6L428 IW8 L752 630 17.C(Q 54.1 I￿28 1.314 970 I3,6￿) L493 157 740 2.232 135 2,513 213 157 135 372 135 2,333 445 445 L5LY) 2,726 2.726 51030 14,850 13.334 31,240 3L236 13.338 143.369 106.040 117.731 91235 39.A43 £131.678 Certain fund5 and grants recen￿ are resb5c*df(* S￿0￿C￿r￿se5 arnlthè mrnements dUrir￿ the current yeara shtrwn above. The lxrtg￿￿S for the year irKIth flxed assets wr£￿sed with re5trictedfvfid5. Restrirtedluntls are either rewe5erted ￿ fixed assets. or Itld ￿ dep)5it at 14. PAYROLL COSTS 2023 2022 S81arie$ and ￿￿5￿¢￿ Salarfe5 arwj wages Natlonal Insurarte Pensi¢￿ costs 120284 2.707 2,374 125,365 6.817 3,655 163.555 The a￿lage num￿1 of em￿0￿5 the ￿ar erxkd 3tst c￿mter 2023 was 2 full time time. Of tl* totsl emoluments of £163.555. rwrnberd eM￿(P￿e$ ifi ￿elpt of Ef1).(￿ mLYe is Th)ne. 16