C(rfnpany N￿lber lo￿￿1￿￿* C¢rfn&4irry knmited IVG￿raDteeI Reg15tered tharity Number 7413930 IW280 ando Barrow Farm Riding for the Disabled Limited Report and Financial Statements For the year ended 31 December 2025 Barrow Farm Riding for the Disabled Limited Rep)rt and Financial Staiements Fty thè ￿aT to310ecember 2025 Qandv Contents Trustees, Report 2to7 Independent Examlner's Repxt Statement ot Financial Activities Balance Sheet io Notes to the Financial Ststements llto16 Barrow Farm Riding for the Dlsabled Limited ReKth ofthe Trustees For tl* ￿art0 31 Decemter 2025 The trustees Iwhoare a150 dlrectors d the £hèrityfor the of tt* Compdes Act) kYe5ent thÈir amual report wlth the fIr￿n¢la1 ststernents of ￿ tharityfef tFe ￿ar e*ded 31 t￿mber 2025. TkEtr￿tee5 confirm that thefinantial statemet)ts of ￿ mmp3nyg)mlywlth the tharities Art 2011, the C(4))p8rrfes Act 20)6, the Memornrxlwn aTKI Arti¢les of AssLKlatlcffj and Accowrtill8 and Repcrtlry * C￿¥¥￿e$.. 5tstement ol Recommerthd Practlce applicalAe to tharitiÈS wepanty their accwnts In accNdasKe wrth FI•0￿441 ReF￿lr¢S￿nthvd apFlicablÈ in UK aThJ Republlcof lrnl•rKI IFRS 1021. charitsblè of tsarrow Farm R*th￿ ftythe IYsabled (also 35 Barrow Fami ROAI are to FYc*note the owts ofthe for the risatrAed A%scK¢atiw by dsat4ed reOe with the means toride w rarriage dri%t atthe *e%*l of theIr3￿lity. ￿￿3¢KI •mlMtiorn We also erKthrage diSa￿ed peoF4e toiwjw p)so￿t￿5 ¢ reSp(x￿1￿11tyW￿th[n the charfty. The act551￿e5 to dell*it￿Se wrp05es a￿. Pr(NId1￿ pewe with learFHn8 and pSTrsital dsaknlities. the qixThr4tyto ride and 12￿88e￿I¥e thrwdh week1yrith￿ a￿1 dri¥in8 sesslons. Research stm¥s t￿tthese adivities Iiot ty)lylmwrfvE phys1￿1 well-￿1￿& also de%tlop Self-cOnfiden￿ and par¥clp8nts a le¥el itNtepend&Ke. suFyxt t03chln8 to p3rtyapants who wlsh to Pw5￿ RDA grade tests, sIKMf jum￿n8 assessments, totompete rfdln8 ccffipetitiorts. Prtyidirq souol arKI fund￿1￿ry e¥*m5 that brfwte8thr the wFdor 8arrtrw Fam RU4wnmLtrAtyof rfder5. Staff, unteers and SUFVC¢tefs. . prrr1th￿ w￿keX￿￿￿e￿eeflWrtU1Nkne5 t£￿ thsatAed pe￿Ie a5 Nt4wtew$ 3NI tnJstee5 fur the th2rlty. The trLtstee5 ha%t tsken ts regardto the pr(M$lL￿5 of th2 2011 Chaittles Art 8￿￿el￿ne$ 155ued tNthe Charldes Ccxnmi55ion ond conslder thatthrW the dellveryof these 3diTrthtles arwj the irnpath thev ha%* Widerujmm￿￿ty, charityccrt1n￿S t0￿de a wlAic bÈnefit. ACHIEVE￿￿75 *J40 PERFORMIN I. REVIEW OF ArnV￿lEs Thr￿h￿ 2025, the (tsrityprthlded weekly rldl*g aThldrMng sess1￿$ lfi support of malTr tharitsL4e purw5e. We ran weekly Sesslo￿ fvr an a¥wa8e of 93 Indl44dual arKI sthcd flthrs and 15 rarria¥e drt%ws thrOw￿y￿t the year. whlch c(mPRTes to 108 riders aThJ 18 dri¥trs the FreWol￿ SEaT. Tr* rÈthJc1i¢￿ wa5 due to ttE rxjmter of fitand 1￿1VtraI￿d 5È5 aWdIla￿e during 2025. as wewent through a ￿pyamme of r*adw 5¢Jne ofour team of hw5es with 3 ￿ti￿n8. The d￿rity intredLthI a x¥Mty¢allÈd(hèn8lng ￿Ve5 thrwh Horses. whlch is an altemèii* edLTrticffl mramme for ywn8 peLWe WIK) are eledistlyout o* e(kJotion. Thank8 10f￿dIngfrn￿ Valero EneFgy. we a￿ able to F4lot th15 prog¥amme fortwoyears, supporting peOe to tr￿11￿ cMfidén￿. develop 5k1115 af¥J rtren8aEe thrwh t￿1r*wbth fM)rses. PL¥wCare ttE¢xysesslons grew In wpularfty in 2025 wlth 22 p3rtiopants. upfrom 16 in 2024 B8rrcw Farni RLM mtye than I￿t 1es5tr6for￿r ￿[d￿nts. Durfrwd 2025: 44 riders 3thle¥*d Gra4JeTests at varlolts loEls arKI 19 ￿rtiCIPa￿ts achie¥Ed Erdea*AJr award5. 11 rlders twk part Int￿ RDA Endurance G¥assrotsts 8 ieitivixi iYJii LtruiiLdi¥) IW¥4¥#a. 7 4 achletye Iokm rosettes 2 achle¥ed 25km. 10 rfdets re￿￿etIted the charlty atthe Re8lonal CrynF*lltiL￿, Wbth 7 qualifyngfry thÈ ROA National ￿•M￿or$hIps. • £1 riAers teck part in Mrtual Competiti￿ tTKIUth￿ Qxmb¥lde thallenge, rknssage N•Jslcal Ride s￿]uM{¥￿. • We held 10 Days for 42 ridw5, io 5 ￿ 2024 which were SUFp&led ty83 ¥t)lunteÈrs. • As in mous wr5, 9 atteTrJed a dr1%4￿ Away ttsyat AsMeld5 Cafria¥e aThl Pole aub. Barrow Fann Riding for the Disabled Lirnited RepKYt ofthe Trnstees FLY the yearto 31 December 2025 • 2 drf%v5 (￿peted atthe Regi￿)￿¢ c*w first portia￿￿o￿fty ¢aftlage drf%ltw. Both quallfied fortl RDA National 0￿mI￿N￿hrPS. achi￿re tstarnl 2rKI Infvlr dass. . 12 drf¥ers achle%ed Enduran￿ D[IM￿ ortiftcates. rrAlett1￿Iy. arKi 2 LtthF4eted 8rade 4 tests. I tlriver (x)mWed hirtual carflage drtyiT¥ Com￿1￿011 and won hef dass. 126 èthjlts from 7 local eare hcme5 Pryo￿ eAtyTÈa wlth a F*)rrf sess1￿￿ in 2025. Fee(l)ack￿¢thtd15tha1iheSe sess1￿$ de MeaninB[￿ 5(Klo1 ery8a8emerrt fcrf INl%ldLw15 li%iry wtth dernentia a SUFpJtth*exrwteno lortl* carth5. Thejatk PetcWAward Scheme. recognlsiry¥ the a¢hle%*ments of rfders andNdurrteer5, fymains r4)ui8r. yc￿ %dLrteers and who ha¥* ￿eM￿S￿ated(0rts1derabke irnwfp￿rnent in eitt*r rithty. s￿All5 are nomsnated and the wlnrers 4rrted for byttieir ￿￿1$. Tre mowiawarded has ￿l￿￿ed Lts lo￿ty Items dwn the winners. We currently ha4T 120 acli%* V￿￿rteers, of whlch 34 jcined in 2025. 29 ￿Ufvteers attended speaalisttraifilni Sess1￿ on: new ref￿$herlrèlr4￿￿ helF+￿ With r*rria8È drI￿1VI, dementia and first aid. We a fun off-tr￿Se kwday S￿￿fI￿llyl0rVdYrttÈÉrs. Feedbth received15 that the vdunteers learrit r*w skj.lts these trainin8 se551(WlS arKI the kn(AYled8e shared ty memters of staff wlK> are alway5 hawrytoanswer (wtiorts. We erytyextelleht Ilr* wlth Wflth Unl%v51tyQ4legei arml wewminue to prvlde work-b05ed ￿￿Me1 f￿ local cdlege stwknts. lThtheiftime at Batrow Fami R Th4, t￿learn all asws of tr￿e Ca￿ aTrl ￿1n valuable eX￿1¥￿￿e wlth the rtdes and interaLliry wtih wTÈh vèryls)8 disabilitie5. T￿learnteamW￿k3nd communscaticffj skn"11s we gain 5ats5fattt￿ ffom seelre them d￿lOp. Yory also %durteer as part ol thelr ke ¢+ Edlthffjh Award WO8famme. We ore 8[atefi￿ ttsthÈ tx8anisafjc￿s and bwinesse$ that ￿ded a￿1 3)25. th¢se are essen¥al maintsiThr* the fac111￿¢S 31 BarrrM Farm RDA. Throu8h IMJrfuThJralsln8 actlwty, we are irMtedtOtslklO lecal 8row)5 and 50deties. ¢d￿tIr¥ InlcfmloB Members Oft￿ Icral CcffjmUn￿ alxKrt1he brfits (I r1thref0rtt￿ as a sS>Xtln general. ThÈ5e ha¥e resLdted In a of donatlons. Our fwKkn15ir8 in xI25. h(ddl￿ wizze5. andow sukwwt85 also ralsed u5 thTWKh hrldlng spedfic e%Ents. l our coathes ewurE thattt*lr Is ￿￿ndEr￿1)r% CLY1t1n￿Nts wdesslLThI ￿e￿￿1)pMeNt. Oui senior Co3￿5 corrtFnuE to other ridi￿ a￿1 driv&r% rroches thrO￿h and re8i¢A¥l RDA Ydes. Our premise5 ¢ontln*dw a ￿eft￿ to for1c￿l dLth. Ind&•jI￿ aithryaiyj a8ility. whkh Is Usef￿ S￿r￿ of I[K￿e fLY tharity. li. ACKNOWiECGEMENTS We are e5pthllygratef￿ fix t￿grants aTrJ recei%tdtNs Year that ha* u5 tothal with IrLfeased C￿rat￿rg t*￿ to Infla￿￿. We aFpreu4tr the cc*)tsitrtffjcn of marry ir￿[111d￿a1$ and 8¥OLW who N)ve ralsed monev fu ￿ ITr many tlffererrtw3￿. In partioJlar we w0￿d like t0th?￿k￿￿ 5ndl￿d￿al$ and vari￿ Rotrry. ti¢ms other club5 who have made d￿ti￿$ tlwh theirathibes. We are also8rateftd toTTr* N•ty¢)nal Lotw, The Pecde5 Postc￿* Loitery. Thè WuSh1pf￿ cL￿parry of l•sfftrs. the Tcthcco Ape Makn &TDba¢¢o ty•de ben¥4dent fund, Valert) other fortr* grants aTrIf￿n& tly w(Alt*d. Barrow Farm Riding for the Disabled Limited Report of the TruAees Ftyt￿year to 31 Decemter 202S We a￿ irthbt￿ to w 120 4duNteers gi%* thelrtime and cc¥nmitment OTE a re￿￿8T te515 and rew ¥vlurteers are alway5 wdcome. We a1503pwecJate the hdtwrteer day5 wryoded * orBonls•iiorn% Ilke Valero Ener8y. who teams tt￿t urKIth small P￿ects and malntsnèrKe arwnd the certre. With thi5 5UPN)rtwe ensure our ￿￿tre stsys flt wrp05e forall wrpartÈipafrts. ￿j￿￿rNI stsff. s always. a blg thank￿ 8ees toow staff team all thwrde(liratr￿ and hard w(*k ift all wèatt*r£c￿dl￿r*Is le5pecialtythe l*at *n fv 5whmer andf￿￿tI￿ Inthe ￿rter]. We apFwate t￿1¥ kmwledge and eWer￿ used In safe, welktralned rthe5 ar*J hN5e5 forow ?rvJ drl%*rs. A massi* tha*kw toe¥efV* *￿j supwrted us 2025 and 291 parbcipants from 3.711 sessions n by8ayr(MT Farm RD FirKIlty a ￿￿e thar* our wthXIerf￿ team of knses ar*J [K￿les. IVJIS FOA FUTURE PÉflIODS In 2026, 8arrrrw Fam) RDA wlll ￿lebrate It's ann6￿Sary3Tr￿ is plarfflry a k¥(yJmme of (x)mmunityeNda8ement e￿nts, I￿￿￿1￿rE thy5 ar¥1 oleLYatorythErrfS f￿ ri(kn. ¢*i*ts. vc4urt*rs frThafd, and to ensure the cc￿nI￿O 5￿CesSful of the tharity. the tN5tees iderrtifiedffft StrateWCw￿￿tS f the cominiitars. • To corsldef mrhllnB I￿all￿ I￿l*JIng ts ath#tk>ftda rnethafiitsl in wthrtolbX￿se ¢apadfya￿ brr*thn Pa￿t1p￿10n oppM￿lIles. . To estal*tsh a team of IOf¢( a￿di￿￿fU￿tl￿n& horsts arKI rthies to better meetthe of rwAder5 aThJth¥er& . To Icrfjkto wrthase or lease more laThJ in the Immediate w￿￿￿tore￿￿e limitsti¢ys of the Lifftnt 51te ￿ LwetyHnes. * To re￿￿t a ma￿etin8 and metha SFeoali51 williry IDW(Yk with u5 in a %duntsrycawTrty le.8. trn5teel toenharKe (￿r brnpact. . Totarryi*rt a thtailed ￿eW olow It￿￿￿e streams to i*tter utThler5tand irb*stmentts aldfwre decls4on makJr8. The £harfty ￿d$ In IoAf rlsk Sn5tart accus. fft)4d tum and notice ￿l*accoUnts. e. FIN￿l¢V￿ HEIIIEW I. G0114G CON(f Rll After mo￿n6 apwowate ery•Hiie5. the tfU5tees haTrR a rea$C¥￿ble eAF*ctsYon thèt the thorityha5 adeq￿te re5(xJr¢es tr> tontlnue In 0￿ratIo￿lI exlstence for the fcrfe5eeatle futsjre. Futhi5 reaty)ttw ¢(ffttln￿ to adoptthe going corKerTr ba515 In preparing the finarKial 5tstemwts. Furtt*r details fe8arthn8 the of the RolngcorKem b?515 fol￿d in the ACctyjnU￿ ￿(des. 11. RESERVES POIILV The trustees alm to reserves ewlYdlerttO Six months ¢05ts. is to ky(hide sufflde¢rtwortJrrf cakitsl to meet dayto day rEe￿, with reserw bÈirvg held lfi the thèrftrfs ojrrent and Irtterest-i*ariry accmts. The trustees censlder that the le¥d of rese￿5 a￿lIa￿e at 31 t*rernber 2025, a￿ sufficiÈnt to cth*rthe runnln8 costs of the tha44ty fry rnoro than 6 months and will aherany imme(&'atelunthr8 slwjrtfalls that mayari5e due tothe ittÈgular ￿lU*￿ frf ￿tel¥ed Irrm grants aTrJ (bnations. Far Barrow Fami Riding for the Disabled Limited Re￿¥t of the Trustees Fly the year to 31 December 2025 9andQ lil. REVIEW OF FIWANOALSTATEMEN15 T¢xal irKtyne for 2025 wa5 £39J,614, 4 sfflall rethxtiffi ￿ 2024 £37J,162 was re¢erwalJe. Thts was m¥lthd to the income fml thrt3t￿ and yants wlich yeth￿d ty£23.313 IA 2025 comp*red to 2024. althou8h the tha￿ty1•d re￿1￿ an Ur£N￿ted gTarrt ca £S0,(Wfrrm The Peorde5 Postcrxse Lottery. Income frcffi) cha￿table act[￿tIeS of £76.427 in 2025, was ￿rtUallY the sam¢ as in 2024. alth)Jgh In¢luded £4.360from the acti￿ty, ¢hrqlng11¥*5 twqh ￿ffse5. TN5 was offset Iw a re￿￿on In ridire and fees In 202S, dueto a shcfftsge af rrt Fwses pr. Inty)melrtyn adislties OF E 15,292 was a sm•ll irvt•se on 2024 w £14JZO was reces%￿. r £2￿,(￿) of the tharitys IwK15 were held in irrterest l*artng aC￿￿ts dwiry the parwhith ge￿rated im*stment £7251 In 2025. t¢mparedto£6.125 in 2024. EXl￿(*t￿e ￿ thèritst4e attithties ir*reasedfrrn1 £286.645 in 2024 to £296. 916 2025. This is p¥imarily theto an iTKrease inthe thkyeaatlon thèrge fdlrmiry dIa￿S in fixed asset5 ￿r5e$ 2025. wllth also ledto an IrKrea5e in %*terfn3ryfees. There were small lnflagi0rsaryl￿easeS In stsfflng and knefeed costs In 2025, butlewer prwxrty repairs un(krtaken. Captal exr*￿￿tyre ijn fixed assets in 2025 was £96.rJi. Tltis w45 speTht new hov5etxa1£54.3941. 4 £ostin8 £36.40), of W￿th one was res(4d In the ¥Ear, a ￿$t[£3,225) aTrJ a r*w to"ler1£2,7521. A SLKF4u5 of £50,361 resulted f￿ the year, mmparedto a surF4LSS of £82.755 in 2024. Ths OU￿￿￿￿eW#S betterthan had t*en e4)ettedatthe *irthlrq d the￿4￿. plm?rfly¢ts to1￿ £￿.(0)d￿tIOn frcm The w r4)5t£cth ic¢tery. A5 a reS￿l total resew at tl* OF 2025 were £451.067 ccthpared to £4L¥).7￿&t the be8lnnin8 of the year. Of these, £2410?52 are in re5trfcted fvTrJ5 t14Jtare rweserrted bylixed a55ets I£IC*.60414rvJ b4nkdew51ts1£132.3481. (wwatknwl $W￿U5 le55 ta￿￿1 In 2025. hès reS￿led in a small Feduthu) In cash reserves at the end of the vear If278.5751 £cInpar￿ tothe be8lnning1£282.9101. TNS IndLKle5 £80,(KXI in a designated Fu¢¥J Set up tythe trustee5 to furkl fiew assets major imwtywnents Whèrttheya￿Se. cash reserbts at etvj of 202S ccffitirtsje to meet the charlws reSeThI￿ ￿￿1¢Y0f hddlr@ 5uffldent furK15 to 6 mi¥rtls ¢Fer•tlE¥ expe￿¢$. •ibJ bwthÈ dFarfty in a Stra￿ pL￿lti1]n fLnanaally. Barrow Farm Riding for the Disabled Limited Repwt ofthe Trustee5 For year to 31 December 2025 f. REFEREN￿ ATID ADM114STRATNE DE[￿15 Re8lsEered CompanyNumber'. Registered ChaiFty Number. 74139 11392 Registered Offio.. 8lackn14ye Rt)ad FK8hwc<*J, Chelmsford. Essex (MI 3QR txrert￿5 of Barrtrw Fami Ahlfjry forthe thsatrled Llmrted Is0￿} Goww5 Josephine Moss Rowe G¥aham Fairhead Kathw Mawby Martin Burchett Jartt tk4han James Kearnev Anne mit￿11 Jo Wlllcox Martln W¢od (hairpers Secretary Treasurer VI￿ th•irpe¥son The tIU51eE5 delegatsthe thyto day ofthe btheenthe Eystrlan Marw8er. andthe Business Manager. fyankers." The Cwp¢rati¥e Bank Inde￿TrAent Examlner. Burthn FslerAc£wrtants Ltd 254 Cc8geshall Road. tittleTey Cc4thester. Essex C06 IHT CONSTITuT￿N The tharfty 15 a ¢(mwnylimlted tyguar3rtee afid was IKorwrated on 20(ktobEr 2010. il. METM)DOF APFfJiNTMENTOR EIEcfioN OF TRUSTEES Inth%idL415 w15ts.￿ to F*c￿le tr￿lee5 rfthe charityattend an infrymal inle￿Iew. If acceptedthÈ trustee is then wrysed and apwinted at a trustee C￿mIttee meetirwA. Newly amArfed tllSiee5 are assisted in underta*iry the resp)rtslbllthe5 of their pist ￿ eMlstirKg w)5t Wrs other tr￿Stee meM￿rS afid aw ffided with a w tr￿tee packon jdnln8. Far Barrow Fami Riding for the Disabled Limited Rep￿t of the Trustees theyear to 31 De￿mber 2025 111. ORGANISAnONALSTRUCfUftE AND OEas1014 K14KtNG trtstse committee meets at least g￿rte￿¢t0 Set 5trate8les aNI rnrym￿the rv1m1t)￿ aTrJ finarKes ofd* tharlty. In athy1t1￿t￿y hdd an Annual General Veeling. trustees set up a nurnbef of SL*b£oMmittees to o%Ersee specific aspetts of charity. te TectynmeThSations to the maln crrfnmittee fu decispons. The thyt0dyytUMi￿ ofthe tharttys actiNitle5 is dete8ated tothÈ Eq￿StrfaD Man4ger and￿ 8￿1￿￿$$ Mana8er. w atterxl and Pr￿de rek*yts fu thetrwstee iThmmlttee meetiiy. N. RISK MANAGEMENT T￿tr￿•￿es assessed the major ri5k5to whl¢hthe ctorttyls e¥￿￿￿, I￿ Twrticular thD5e fft121ed w the 5trate8y, ratlrm5 arKlfin•nces of the ctrorityand are sat15ftedth￿ athgJ•te systems Ore In ¥Aate to mitigaie exp)sure tothe major risks. The tr￿tee$ (wh) are also the dtrectors of Barrow Fami Rlthng C4satded knmitÈd fort￿ pwpcvs of ¢ttrnpbnylawl afe re5p)N%iL4efor ￿e￿fi¥V￿ the fiDan(ial ststements in at¢ordarKe wlth a￿ltable law aThl Unlted 6er*rnlly A￿0￿￿￿ PRctlce. C¢>mparry law wwresthÈ tr1tsiee5 to wepre financlal siatements fty each finarKl31 ￿arWh1th a tr1￿ and falrwew of the stste OF affair5 of tl thèfltsble companyand fNthat perltrj. In prerorifig ￿se fina￿al Statements the directors are Yequired to... 11 Sekn suitstrle acr£vty FdKlestl￿ a￿vthe￿ on a mbtent basis, 21 obse￿ rnethjds VI￿pIeS In the cha￿ty50RP. 31 mykel￿eMents aThS estimates that aEE reas(x)able, 41 State whe￿r ap￿1￿￿￿e UK StaTrJords ha¥E fdlowd swtoanyfflaterial depart 5d(6el Indewlai￿d Intt* fftr0rKlal ststemerts, ar*1 51 Piepafe the fiTran¢ial statements the 8cln8 rDr￿rn basls wless it is InakTYWiate to PreS￿e thatthe the clwiity will £l￿tIn￿ in ￿l￿esS The trustees are resF#Jf6I1Ae f¢r l*Wn8 prrw ac¢tyJntin8 recryds, whlth th5close wlth Yea50natAÈ accuracyat anyttme flnaroal wtsition of doYityaTrl enatrAe them to e￿we thatthe finar*l#l statements o>npty with the C(ffipanies Act 2(￿. ThÈ tnstees are also resE4￿￿ble for S3fe￿IdIng the assets ol the dwrity aNlfor reast•atrAe steps fLYthe aTrJ t*trLticffj offraud aTrJ crfher Irres￿a￿ties. TIMS rewt has i%en In acc¢rtdaM* wlththe ss*do1 ot Part 15 of tl* C￿npanieS Act 2fX6 rela¥ng io small romKkirries. SIGNEDON BEHALF OF TFE TRUSTEES Name: Barrow Farm Riding for the Disabled Limited Report and financlal Statements For the year to 31 De¢ember 2025 IrKIe￿nd@nt examiner's report onthe accounts Rep)rttOl1* trustse51 dlrectors I members of.. Bar¥cw Fann Rithrg forthe t*satAed limited a*rity Nmber Set out ￿ pa¥e5 11392*) 2to16 Reswr6ibilities aTr basis of rep)rt tr￿teeS Iwlx•afe also￿ dive£tss cixnparyfcf the wrpxes ofc¢¥nparry lawl a￿ reSrLwts1b￿ (ortt* weparaticn of the3cco￿ts a<£ord￿ with rewirements ( the CLKTrparwes Att 2LKA. Ha¥in8 sadsfted myself that acc￿rnts of the C(mpanyare not requred to au(llted Part 16 of the 2[￿ Artand are ellgit4e for1￿rrt exarn1natit￿. I rep)rt In rÈskkYtof my eyaminaUon 0fpjr¢￿rtys acC￿nts as orrfed *yJt uTrJ2r seakn 145 of the thai¥ties kt 2011. In Car￿re cmjt myeN2miftati¢)ft. I have ftll(y*ed the t%rectlC￿S 81%*n tythe O*riiios C¢￿mISsIon lurnler Sertic￿ 14515llbl ofthe 2011 Mt lThknidÈnt examiner's ststement ThÈ gr055 i¢Kome exceeded ogJ,fmand l arn Iwallfiedto ￿￿kethe a tyoltf4ed memter thf theAS￿?1{￿OfACCthMrtlr￿Techn1CIarts. I have CoM￿ete￿ myeXamlnatt￿. I conNmi th8trKJ material matter5 c(rne to mv attentlon wl%ch 8IYEs me to that.. • èc£ountlNJ re(x*ds wevenoi ke0 in accordan￿ with 5etiioTr 386 of the C(*np3n the a(cr*Jftts d) Mt with swh record5.' C< . the acuths O) mt£LThOy with relwnt req￿rements yn*rse¢iiffi 396 396 ofthe Companles Att 2C￿ otherthan any rewurements that the aca)unts gi￿ a 'true and laiv vsew whkhls not a m3ttercixtsidered as port of an irkkpendent Èxamirbation: ¢x . the aCCW￿ ha* ￿en wep3Ted In accOrdan¢ewlth￿ O*rities SORP IFRS1021. I IK3ve roccfKerns and haht came aw)55 ao other matters In Comectlon wlth the eyaminatim towhtch attenb￿ swd be ¢*awn intlM5 rewt In orthr to ena￿e a p¥oper understaTh*"r& oftr* accthrt to be read% SigJRd.. 10. 0&. 2026 Narne.. AsdkEf fiLi Relevant wvfe&si4Th1 Q￿1111(3160n er rfIAAf Crf121 gAS Barrow Farm Riding for the Disabled Limited Report and financial Statements Fty the year to 31 December 2025 fWj+￿ Statement of Financial ActivÉties for the year erbJe(131 D￿ember 2025 an Ir￿ane ExFérrfiture Accowrtl 2025 2025 Ufirestricted Reststcted FUNIS 2025 Toial FuThJs 2024 Total otes INC Ewatt￿5, Goits ard lega¢ies 116,938 133.734 25Q672 273,985 Owritst4e acti¥itses 76,427 7Q427 7Q462 Irlltles are ini￿allY reccfrasedat histixi￿l cost L*trat)sadiffi oknlse ststed intre relevarrt polldes rth. 1.2 thFOrallmoft￿ acoyJTrts cm a Bolng basls The tr￿tte$, rethew of the finaKial ¥￿ir￿a and out8olr415 oJrsldeFed fO￿ard for a of 18 months arnl on thls b3515, th*the tharftyha5 a(￿atr and15 a ¥oir¥ crntem. 1.3 IrKc¢ne Inccthe Is le￿￿5¢d tl*d*rftyhas en¥tIwF￿l tothe lthls. arryr*rfcffjnarfe atrad to item of i¢)c(xne ha%* metoNI it is wrthble that th? In¢tyne wlll be re￿￿¥?￿ aTrJthe am(x can be measured reltawy. T￿ value of 8oyJ5 dcTh*ed ftKresale are [￿ll11ed as 4rf0me whNn tsx(ffie fTtffj Oihertya¢*ry ath￿tIeS when ty aTe sdtt. 1.4 trmated 5ev%i(%s athl fadlfjues tKinated yoFessiththl arKI dcffialed fadlltles are recLylsed a5 IrKome thaTIty ha5 ccrtrcl o*èrthE Item, any aSSLxlated withthÈm been me¢ t￿ receipt d ecor•)mic beT*fit frcm the use tythÈ d*￿ty0fthe item 15 wthlyle aThl ttAteccrfKrfnicbentht tan te measured Tell•￿y. IN att(*thnce with Charltie5 SORP IFR510211 8enerJl KduntÈeYtime is not recr8nised. On re￿[[¢ (ljnated faolitie5 arKI seThlos are recr4ni5edM tr* tg5is d thevalue glfttothe c*. whlch is the aM¢￿￿tthe fharltywwld be wllllt* to payto otrrtaln t￿ se￿l¢e$ ¢r res￿r(e5 of eqk￿1errt e£ix¥ml¢ be￿fIl ￿ thelw mar￿t.. a cL¥fe$b￿n(Nry arnowrt 15 then iec£8nlsedas ewthtwe inthe pvic•J I￿Urred. Is re￿1¥able lTrtve5t ￿ld thp)sitis when I￿e6vatIe30dtt￿ Hm￿r￿0￿ be measured ￿lIat4ytythe tharfty. S is rwjrnialty UFM rwxlficatlcffi of the iftsrest paid orpapt4e bytt* b•nk li Far Barrow Farm Riding for the Disabled Limited Repcrt and Financial Statements For the year to 31 December 2025 Notestothe Fknancial Statemerrts f￿ the year ended 31 Decemter 2025 1.6 Fund ac¢wntin8 Unrestritted funds are awdilaNe to s*nd orTr arti¥l￿eS that fvrther athyofthÈ oftr* tharity as dete￿1￿￿￿ by t￿lA￿tee5. Ce5ignated fund5 are a 5thgrLXJP of the unrestrirted fuTrJs of charity, whi£h trwtee5 ho￿ deci(*d attheir thsrjetlonto sÈtasl(k to w fty a 4pdftt pwpose. Resiii¢ted f￿ndS (kMti1￿ 8rn18rnnts W￿re doThN has 5k%dfied theyare to ￿ used xletyfu p3rthculaF areas of the charftys wor* or for S￿¢{fk wqects uTrJertaP*n tythe charity. L7 ExFenditwe a¢xJ Irrecv*rnble VAT Expendfjtwe Is reco8nlsed orte there is è legal rewbremert w ccmStD￿I¥È rt4l8ati￿ to a thlrd party, it is wd)a*that s¢tVementwill be and tl* amsxrt •1 the ¢aA be measwthl reliawy. ExperKliture 15 da55rf1ed f0HUwir￿ actl*ty hea(1rys.' - Costs of raisi￿ funds comwfjse the c05tof 0r8an1s1￿ fitThlralsl￿ actmues aThJ CLEts assC￿￿ted wlthtr* le of sweaishirts andtharitydthn - Ex￿rXI1tUre on tharitatrAe acti￿tieS costs rithry se5si¢xs and rare of thE thèritys FKxMes aThl the (￿rI￿d ¢¢tsts ￿ pro￿tling faalities to run the riding w510ns. Ott*r expenthtwe rep￿ents tkne Items Tr*falllng Into arry headlThg. - Irretfftratrle VAT is tharged as a r05ta8aln5ttr￿ athwty for whiththe eywthture was inrurre 1.8 All0¢¥tE￿ dSUFWt Costs Su￿￿*1 Ca5t5 aTe thDse that a5545tthE w¢xkof ttE tharity ￿ are rllrt t&rettty &tttilxrtatrAe to deli￿￿1r¥ thE charitatrAe acii%knes. TW go*rrtantr costs and ha* been allocatsd tr*expÈnditure on tha¥ltatde attl￿tIeS as set out te 8t0 ￿ F￿ana31 Statements. 1.9 Tawwefixed assets I horse5 (Mlled tythe dwrityarv r3pbtali5ed at C05t?FKI depr8ciatedov8r theirwrykTr￿ If￿ wlKh is tthn to until they afe 20￿ar5 old. OtherlLYed assets cosilng mwe than £1,50) are carital¢sedatcost aThJ deweuètsd owtl eS￿mated ￿ely1 ecthkynl¢ lir5 as fdl¢yw5.'- ieasehdd Impmvemert5 - 10 It4r5 ry 20ywrs. stfai8ht line Plant mac￿r￿- 10 years, stralght li trIDrses- On a strai8ht li￿ t*sls ¢Mrtt*lr li*s takÈn to t* until a80 20 Eq￿￿￿ent- 5 years èThJ Ioyeais. 5tralght lire Flxtures FIttI￿s- 5 ¥tars. strai8ht fine LlOStcLk Stttkls Snduded at the ILwerof cost or rÈalisatAe val￿. Cwted items of Stl￿ a￿ recr8nls*J at theirfair Value whiEh is amwttlE thority wTh4d IvbE vil511￿ to P￿fOrt￿ item5 0[￿n matsA. 12 Far/ Barrow Farm Riding for the Disabled Limited Rewrt and FinarKial Statements For the year to 31 December 2025 Notesto the ￿nanCIal Statemen(sfrK the ¥Earended 31 December 2025 1.11 i*btors Trade aThl dei*or5 are reryJu5ed It tl* Setttefflertam￿￿nt afteranytratsth5C￿¢dfWe￿. Prepawnet val￿0 8t￿ amc•Jnt netofarrytrade disumrts. 1.12 Cash at bartkand In C45hat trAnk¥￿) ca$￿ ￿ffefit aTrJ s￿￿te￿I sthr* 5alityS with UK banks. 1.13 frethtrys arxl Pr￿s1￿XIS. e(Itrys aTrJ prtNIsli￿S a￿ re¢￿se￿ where the tharftyhas a we5eFrtthlga￿￿ fr£th a paste%*rt*hat wlll wobatAy re$￿t In the transfef c¢ to a third tkirty ￿ndt￿ amount dueto setdeihe obl18at￿ cJn be measured orestsmated reliably. Cwethtors aN*swtyrysityts are tyxmalty recc8nknJat thEW settlemert •rft¢A•t after ￿1(￿4￿1 anytrade ¢*sc(Hthtts. 2. LEGALSTATUS OF THE CPi4RfTY The (harityis a cL￿Pa￿lIMIt￿l ty6uar3rrtee aDd has Sha￿ rai*tsl. Tr IlatAiityofeach memberlDtt% t wlThJln8 upls limlted to Èl. 3. INCOME FROM LX)NATh)NS, 6RANTS AND LEGAaES Ursres*rtrted Resti¥cted fvrds furNIs 2025 Toial fund5 2025 T(*31 funds 2024 t*)nBtiryts ¥rKI le8aoes Grnnts 56,938 8.179 125.555 133.734 6&117 18S555 250.672 QA45 213,540 273,985 116,938 4. (IIARffABLE A￿4V￿lEs ￿r￿triCted1￿ 2025 Totsl fuThJs 2025 Tlrtal fwds 2024 Rld4ry fee5 Carrlage t￿￿$￿¥￿0$ Theory less£￿$ Tea with a Pony 53,596 6,833 53,596 6.833 8,151 3,533 1.407 4360 2,418 76,462 76.427 76,427 S. INCOPK f ROM OTHER ThA￿NG AcfivJTIES vnrethrt¢df￿d5 2025 Totsl fvrmis Totsl f 2025 2024 Fundraislng Incune Premises hite Ll%*ryfees Refreshmerts $￿P andtsck sale5 5,785 5.785 3.b)3 4620 123 4.720 4.3 4.620 123 961 15.292 13 Barrow Farm Riding tor the Disabled Limited Rep)rt Financial Statements Forthe year to 31 D￿mter 2025 NoteSt0t￿ FB)ancial Statew*nt5ftY t￿Tr￿ar eThJed 31 De￿mber 2025 6. INVESTMENT INCON I the tharttys1Tr*5tment Ircomeof £7.25112024 £6.1251 arfses fr(rn mi¥y In Trntere5t t*aving de￿￿1t accounts. 7. OTIIER INCOME AND EXpEN￿VRE Ot￿r irKome d £972 isthe wofrtffi sale ofY* dd IKoebD 8. ANALYSIS OF EXPENfATURE ON cm4ft￿ABlE AcrivrriES Unre5tr1tted ft¢￿tted funds funds 2025 2025 T¢xal furxls Totsl fwd5 2024 2025 P3ydl costs IrK¢e 151 Seff em￿￿ed staff Staff related costs VoluntÈÈr ftssts Refreshments FeÈd afid bÈddin8 Farrier fjr￿l Veterfnary fees fvitknropy sales livery Yard cat eipeT15e5 Tack3ThJ ridi*w hats IW rithng and (kiw tralrrinR and cOmFe￿￿on5 97.702 65.544 163,246 io.rn9 170,770 244 824 1,026 1.273 711 19,595 7.365 616 6.546 1.025 91 6D37 2.337 391 4383 14,594 5.243 1.186 9B22 20,631 1,577 14,205 374 3,957 1,479 1,4 374 4,457 1,619 1,704 704 1.662 3.786 1,179 140 254 k111 Equipment F*at and light Busine55 Rates Rent Watef Property rÈp3its and malntenènce Machlnery. ¥ehlcle arxl Carri3Be rnalnte￿rte Tran5Wt and tra*1 Insurance Syb5ulptlons amd Il*r ￿$ts&e and cornrnrte15 AtcountsncyaTrJ legal Ba￿ charge5 Fees Wal￿ aThJ wrftten off Sundry ellEr￿e5 t*wedafj 2.403 6.129 1.247 1.740 554 15.2% 8.971 1,485 5.121 1,546 4,112 1.248 3.240 755 4,027 772 1.949 5,535 1.359 1,374 1,532 163 1,787 1,248 3.240 755 L857 317 1,089 1.949 7,427 1,359 1.374 1,532 163 1.277 163 31,683 IA92 1,562 177 877 163 32 22.726 IIYJ.957 186,959 286,645 9. REL4TED PARTY TRANSA￿10￿5 Jring thè year, no trusiees ￿e1%￿d arty ￿MYrerati￿.12o24. £ns11. i)Jrfng the year, rK•tnstee5 r￿lled arw benefits In ￿TrI12024- £nlll. uthder1￿ terms of the tharltys ksremtses lease, tfU5tee fetei%ed rent of £3.(LY)In 202512024- £J.7KII. £8re8ate I￿￿tee (hywticffls tkJrim8 the we¥e ￿￿12024- £4901. 14 Barrow Farm Riding tor the Disabled Limited Rep)rt and FIna￿l31 Statements For the year to 31 December 2025 9andP NOtest0t￿ Fnancial Statements for the year erKled 31 December 2025 IIX TANGIBLE FfiEDASS VehiEles. Lease1￿0 Plant and Impr￿*M￿￿￿ mathIr￿ Hcrfses Eowpmert TL*al COST blfwd at Ilan￿ry 2025 Adthticffis risKX)sa15 AÉ 31 t*cemter 2025 286.& 71,698 543J4 120,1XL) 25.150 2S,4 15,7t)J L193 2,752 394,456 85.771 28,1￿1} 452.127 3.225 286,fL17 10.633 (*PRECIATKIN blfwd at ljanuory 202S 0%3r8e fcvihe seaf ' twÈciation 01 ¢thsposals At 31 L*cemt*r 2￿25 194.542 14, 57,971 8.489 20,1YYJI 13.339 &928 1.085 1193 551 275373 29,683 I28,1(￿1) 277.556 5,7CO I2￿95 21*.844 7,613 1,744 NET BOOK VAWE bllwd at l JarKwry 2025 clh¥d at 31 L*¢ember 2025 92,065 77.763 13,n7 59,632 11.811 31,955 118.483 174.571 3,020 1201 Pwthèsedwith Unrestrtcted futb Pwthased with RestrfctÈdfuThY5 18.334 59.429 71,763 23,106 36.526 S9.632 21,330 10.125 31,955 496 1524 3.020 2,201 65.967 12 174571 ' In athJitic*i. a loss CO £I(D)was made pwchase ￿$81￿ ol a trlne In 2025 and Is IKtwkd Intt* de[l￿talb]n thafge. 11. DEBTORS 2025 2024 t*i*ors Prep•>Thents 3.986 2.774 7,318 7.Q4 12. (f¢EDtTORS FALLING DUE IN ONE YEAR 2024 Accn*ls aTrJ Ceferreil inccffle Ta& National IrtswaKe 6.214 3.937 lo,￿1 6.532 1795 9.327 STATEMErir OF FUNDS 11 UNRESTR ￿E0 FUNDS 2tr25 Designated Fund 1024 Totsl Total UtYeth(ied Urrfe5tricted General FurK15 Total brwghtluward at ljattuary Trnnsfws between Fur¥J5 Inthe ￿ar SurWu511t*fiatl for the year Total carrted foMard at 31 C*(ember IC6,536 186.536 186.273 23.579 130,115 23,579 210.115 263 6.$36 15 Barrow Farm Riding for the Disabled Limited Report arKI Financial Statements For the year to 31 Deceml*r 2025 Notestothe Flnandal Statement5for the year ended 31 December 2025 14. RESTRI￿ED FUNDS At 01-Jan 2025 At At 31-Dec 31.Dec 2025 2025 Fixed assets C•5h at bank At 31-tÈc 2025 Total If*omlryg fun(ts Outgoing fuThl$ Indoorkhool Rdurblthment 5portsEngland-School roof Woodland Path-Lions Woodland Path-INatLOt.CLATrustl OutdoorArenawlertlwdrtOU51 v*in8afèèpTolect-Sif PetLYOSullw Carriagèprojett Trnttorfvnd ￿￿￿OU$l Horse-CDmp•)YC*fTobKCO hDF*.ECAF HOr￿-1)EFOundatIon Hor5e-AYisFoundatlon H¢rse-Anonymou5 Horse-vincl Fr*undation Horthproiertlvarfou51 39.225 10.070 876 4,6 10,21X) 3.566 1,258 438 970 35,659 8B12 438 3,720 6CO 2A98 1.932 1.067 135 372 470 335 1,116 1,973 833 5A68 34,594 2.524 2,153 167 4.132 io.c(KJ 5,ItXI 3.155 33,338 631 Ja¢kPetchey Awards Leat￿u￿￿ers-hOrSEtran1￿g FowlwSmlthTru5t-LPearsoN t￿bing laDiashireFoundation-Top-upk EswCommunityFund-stoff Fo¥AwSmith &Jone5-DSxretionaryFund jatlonal LottwyComrnunltyFuod-ftCLondo &South Ea$t-TOp￿pfees National Lotterycofflrnunlty Fund-Rciondon &Soutb Ed#-BU￿￿eSs￿Tager Edward G05tlin8EntsowmentFund BrucEWakeChw)ta>leTrust 0nymou5-fvrh0Tses￿drIdqnE ValeroÉnu8y-thanyngLSvesthrou8th Horses 445 445 1.693 877 816 14,850 61,OtKJ 45.750 .i(xJ 2.fA17 75.LD) zyx) 310( 23.850 10.557 78,¢J)5 3,154 12,7 555 2,870 6,717 555 BlllerlcayMayAawLr-rId5nK&dri￿n8expeTr PAlleric3yRotary-rSdinehats 136.739 L32.348 £240,952 Certain fu￿1$ and 8vants rece￿ed are fe5trirted fty specffir PWF#)ses arxl the mth*ments durin8ihe CLwrerf year ale a￿e. The wt8dn8s for the *ar It￿￿￿e5 dewatlon onfixed assets pjrthased wlth ie5trittedlunds. Restrfcted funds are elther rEweseDted byfixed assets, or ￿ld on dery￿1tatt￿ ￿n￿ 15. PAYROLLCOSTS 2025 •2024 Salarles aryl kEnslons Salaries and wage5 Ilational InsurarKe costs Pens}￿ costs 1519)2 6,275 158.856 7.658 4.256 170.770 163.246 The a%*rage rnjmberd emplws in the ￿rended 31st C*omter 2025 was 3 full time and 3.5 parttime. Ofthe total emoluments of£163,246tr￿ number of emr4￿$ in receioof£fOmJ ty mcffje Is non& 16