CHARITY COMMISSION Independent examiner's report on the FOR ENGLANO AND WALES accounts Section A Independent Examinerfs Report Report to the trustees Riding and Driving for the Disabled - Chiverton Group On accounts for the year ended 31 March 2025 Charity no (if any) 1152330 Set out on pages 3to5 I report to the trustees on my examination of the accounts of the above charity ('the Trust") for the year ended 31 March 2025. Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 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 (other than that disclosed below ") which gives me cause to believe that in, any matertal respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records. or the accounts did not comply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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, I have no concems 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. Please delete the words in the brackets if they do not apply. Signed: Date: 2J/(o1 Name: Timothy Allen FCA Relevant professional qualification(s) or body (if any): Institute of Chartered Accountants in England and Wales IER Oct 2018 Address: 22 Victoria Road St Austell Cornwall PL25 4QD Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. No items IER Oct 2018 Registered number 08422286 Riding & Driving for the Disabled - Chiverton Group Filleted Accounts 31 March 2025 Riding & Driving for the Disabled - Chiverton Group Registered number: 08422286 Balance Sheet as at 31 March 2025 2025 Current assets 86,544 96,582 Net current assets 86,544 86,544 86,544 96.582 Total assets less current liabilities 96,582 96,582 Net assets Capital and reserves 86,544 96,582 Number Number Average number of employees The company is a private company limited by guarantee and Incorporated in England. Its registered office is Chiverton RDA Stables, Silverwell, Blackwater, Cornwall TR4 8JQ. The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Act. The directors acknowledge their responsibilities for complying with the requirerrients of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared in accordance with the "micro entity provlsions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. Ms C Harverson Director Registered number 08422286 Charity number 1152330 Riding & Driving for the Disabled ~ Chiverton Group Unaudited Accounts 31 March 2025 Riding & Driving for the Disabled - Chiverton Group Profit and Loss Account for the year ended 31 March 2025 2025 2024 Turnover 46.331 50,061 Other income 1,219 1,102 Cost of raw materials and consumables (9,587) (14,762) Gross profit 37,963 36,401 Other charges (48,001) (28,898) (10,038) 7,503 (Loss)Iprofit (10,038 7,503 Riding & Driving for the Disabled - Chiverton Group Registered number: 08422286 Balance Sheet as at 31 March 2025 2025 2024 86,544 96,582 Current assets Net current assets Total assets less current liabilities Net assets 86,544 86,544 86,544 96,582 96,582 96,582 86,544 96,582 Capital and reserves, Number Nurnber Average number of employees The company is a private company limited by guarantee and incorporated in England. Its registered office is Chiverton RDA Stables. Silverwell, Blackwater, Cornwall TR4 8JQ. The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. T,he members have not required the company to obtain an audit in accordance with section 476 of the Act. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared in accordance with the micro entity provisions of the Companies Act 2006 and FRS 105. The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. Ms C Harverson Director Approved by the board on .(date) Riding & Driving for the Disabled - Chiverton Group Detailed profit and loss account items for the year ended 31 March 2025 This schedijle does not form part of the statutory accoi.lnts 2025 2024 Sales Arena hire .Driving Riding Caravan Fundraising ,Merchandise and advertising ,,Sale of equipment ? Donations and Gift Aid Grants received Refunds 22,711 3,280 6,990 5,420 2,152 22,714 2,655 7,740 5,169 955 1,425 2,712 150 1 ,489 46,331 10,828 50,061 Other income Interest receivable 1,219 1.102 Cost of raw materials and consumables Veterinary and horse costs Instructors 4,698 4,889 7,957 6,805 14,762 9.587 Other charges Premises costs: Rates Light and heat 332 1,875 2,207 319 2,051 2,370 General administrative expenses. Telephone and fax Stationery and printing Subscriptions Bank charges Insurance Website costs Repairs and maintenance Welfare and sundry expenses 753 38 240 244 5,263 15 38,244 758 45,555 659 g2 240 262 5,073 189 18,768 1,245 26,528 Legal and professional costs: Advertising and PR 239 239 48,001 28,898 Chairman’s Report 2024-2025 The last year has run fairly smoothly with a few challenges. Our participant numbers are steady. However we are finding it challenging with weights of participants. We are struggling with volunteer support at times. Times have changed and more people have to go out for work to support families and recruitment is difficult. We do have 3 days at the West of England Steam Rally in August to see if we can recruit more, we only had one day last year, which brought in some support. George does his bit by going to Royal Cornwall and Stithians shows. Thanks to all volunteers who help on those days. As you will see by the accounts we are solvent. You will see there has been a lot of work taking place. We have great support from donations and I believe this is because people believe in what we do or they wouldn’t support us. The hiring of the arena thanks to out Trustee Bev. There is a lot of work that goes on in the background that nobody sees. I must thank the trustees for all of the work they put in, to Helen and Julie for producing the ponies each RDA session and to Bev for overseeing the ponies on a daily basis. To Charmaine for keeping the accounts up to scratch and dealing with HMRC. Thanks to Tim Allen our accountant who does all his work as a volunteer too. Thanks also goes to Richard and his men for doing our maintenance and fields, also Adrian for keeping the gardening side tidy. We must also not forget our ponies who give so much pleasure to our participants. We are not a competition group but I feel we support the participants who need us the most on a weekly basis. However, congratulations to Gill Whetman for putting together the musical ride last year and winning the red rosette for us. Congratulations must also go to Helen Raisbeck, Gill Whetman and Charmaine Harverson for passing their riding reviews in the past year and Julie Harrod for obtaining her coach in training certificate. I would like to end by saying that without such a great team of volunteers and supporters Chiverton would not be the success it is today. So a big thank you to you all.