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2025-08-31-accounts

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BEECHLEY STABLES RDA

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025

Company Number: 08668860 Charity Number: 1156129

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BEECHLEY STABLES RDA

CONTENTS

Page
Trustees’ Annual Report 1
Statement of Trustees’ responsibilities 7
Independent Examiner’s Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11

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BEECHLEY STABLES RDA

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] AUGUST 2025

The Trustees are pleased to present their annual report for the year ended 31[st] August 2025.

The financial statements comply with the Charities Act 2011, Companies Act 2006, Accounting and Reporting by Charities; Statement of Recommended Practice (SORP 2019) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (as amended for accounting periods commencing from 1[st] January 2019).

OBJECTIVES AND ACTIVITIES:

The objectives for which the company is established are to promote the objectives of the Riding for the Disabled Association (incorporating Carriage Driving), 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 Merseyside Area.

The objectives of the RDA are to provide therapy, achievement and enjoyment to its participant riders and volunteers through working with horses. The RDA is accessible to all, regardless of their background, through either riding or volunteering .

ACHIEVEMENTS AND PERFORMANCE

It gives me great pleasure to introduce Beechley Stables RDA Charity Annual Report for the Year ended 31[st] August 2025 which sets out our achievements in the past twelve months and our future plans.

Firstly, on behalf of the Trustees, I would like to take the opportunity of thanking our Manager, Sharon Jones BHSAI, RDA Group Coach and our part time staff member, Eleanor Thomas BHS Stage 2 Groom with riding, RDA Group Coach who joined us in January 2025 and all the volunteers for their hard work, commitment and dedication they have shown to Beechley Stables RDA. We also recognize the work of Lucy Brookes, North West Regional Physiotherapist and Hippo therapist who provides advice and assistance to our Group and delivers weekly Hippotherapy sessions at Beechley Stables RDA.

This year has been one of continued growth, resilience and achievement for our riding for the disabled group. Our mission remains to enrich the lives of disabled children and adults through the therapeutic, educational and recreational benefit of horse riding and groundwork session.

In February 2025, Beechley Stables RDA became a Member of the British Horse Society (BHS) and awarded highly commended Accredited Centre Certification Centre No. 10000935 with a plan to develop services in line with the RDA Memorandum of Articles receiving training to deliver the Changing Lives Through Horses Program. Beechley Stables RDA also retained its 5-star Animal Activity License from Liverpool City Council following its three yearly full inspection in 2025.

Throughout the year we have continued to provide safe, inclusive and empowering opportunities for our riders, supported by our coaches, volunteers and equine partners. The positive impact on confidence, physical wellbeing, communication and independence among participants has once again demonstrated the importance of our work within the wider community.

We are deeply grateful to everyone who has supported the group through donations and attended our fundraising activities.

Our wonderful longstanding RDA horse Jezz retired to The Horse Trust. This was a planned retirement due to her age and following an injury whereby she would not recover to riding activities upon completion of her recuperation. She retired as a fit and healthy veteran.

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BEECHLEY STABLES RDA

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] AUGUST 2025

We were able to purchase a pony from personal donated funds (Rafi) and after a settling in period and training, was introduced to RDA Riding Sessions. A gentle increase in workload was achieved over the year allowing the horse time to adjust to a new lifestyle and ride discipline.

We were able to purchase a horse (Holly) from a corporate donation. Again, after settling in period and training, workload increasing allowing the horse time to adjust to a new lifestyle and ride discipline.

During the year, our key activities

RDA Activities

The emotional and social benefits remain significant with many riders forming lasting friendships and developing stronger community connections.

Education

Partnerships

Community Focused Event

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BEECHLEY STABLES RDA

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] AUGUST 2025

Regional RDA Training Delivered at Beechley Stables RDA

Training delivered by RDA Coach for Coaches in Training Pathway and Volunteers

New volunteer recruitment increased our capacity. We held a Volunteer Appreciation event namely, a riding competition for all levels of riding, whether independent or lead rein. This was enjoyed by all involved.

Fundraising and Community Support

Fundraising has been essential in sustaining and growing our services. Key sources of income have been through

The Trustees wish would thank all donors, whether anonymous or through Charitable platforms, personal or legacy, from organizations, charitable and business through their own fundraising activities for supporting Beechley Stables RDA. Your donation helps to keep Beechley Stables delivering services to our disabled community.

Highlights and regular events for 2024 – 2025 include: -

The generosity of supporters has allowed us to maintain subsidized access for riders and to be able to invest in equipment and horses.

Thank you for your continuing support of Beechley Stables RDA.

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BEECHLEY STABLES RDA

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] AUGUST 2025

FINANCIAL REVIEW

Total income in the year was £87,743 (2024: £86,702) of which £6,415 (2024: £25,776), related to funding for projects upon which restrictions are placed.

Total expenditure in the year was £76,698 (2024: £81,964) leaving a surplus for the year £11,045

(2024: surplus £4,738)

At 31[st] August 2025, the charitable company’s reserves stood at £120,291 (2024: £109,246) of which £29,438 (2024: £27,614) represented restricted funds.

Risk Management

The Board have implemented a Risk Management Strategy to assess business risks and to mitigate those risks. The strategy compromises of the following:

  1. periodical review of risks the Charity may face, prioritising them in terms of potential impact and likelihood of occurrence

  2. to ensure we have systems and procedures to mitigate those risks identified to minimise the potential impact on the Charity.

The trustees believe that these risks could be effectively managed by restructuring existing resources and the trustees have identified the main principal risk to the Charity is a risk in the decrease of income maintaining appropriate cash reserves.

Reserves Policy

It is the policy of the charitable company to maintain unrestricted funds, which are free reserves at a level to cover redundancy provision and six months’ running costs should no further funding be received.

As at the end of the financial year, the unrestricted funds totalled £90,853 of which £16,536 is tangible fixed assets, leaving free unrestricted reserves of £74,317. The charitable company requires £2,853 for redundancy provision and £36,053 for six months’ running costs (total £38,906).

The Trustees are continuing to hold unrestricted funds towards potential lease costs and to ensure the continuity of service in the forthcoming years.

PLANS FOR FUTURE

Beechley Stables will continue to develop the Changing Lives Through Horses Programme and to work towards offering the BHS Stage 1 and 2 Horse Care Courses.

We will continue to seek and develop new partnerships and find links to work with Social Prescribing agencies.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The organisation is a charitable company limited by guarantee, incorporated on 29[th] August 2013 (company number 08668860) and registered as a charity (charity number 1156129) on 23[rd] September 2016.

The Governing Instruments under which the charitable company operates comprise of the Memorandum and Articles of Association dated 28[th] August 2013.

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] AUGUST 2025

BEECHLEY STABLES RDA

Recruitment and Appointment of Trustees

It is Beechley Stables RDA’s policy to recruit new trustees openly; a variety of applicants are sought through appropriate advertisements. New trustees are provided with a briefing and the relevant documentation to enable them to understand and carry out their role effectively.

We are actively seeking to recruit further trustees to the Board to replace those we have lost. We will conduct a comprehensive search to ensure that we recruit trustees with the correct set of skills and experiences to properly complement those of the current Board to ensure that we have a Board which can meet the needs of the organisation moving forwards.

Structure, Governance and Management

The Board defines the strategic direction of Beechley Stables RDA and ratifies policy put forward by the staff as it sees fit.

The Board meets monthly with a quorum comprising three voting members or one third of the total committee members whichever is the greater, and is responsible for the general management, promotion, and administration of the funds, properties, membership, and insurances of Beechley Stables RDA and for the attainment of the Company’s Aim and Objectives.

REFERENCE AND ADMINISTRATIVE DETAILS

NAME: Beechley Stables RDA. Beechley Stables RDA.
COMPANY NUMBER: 08668860
CHARITY NUMBER: 1156129
REGISTERED OFFICE: Beechley Stables RDA
Harthill Road
Allerton, Liverpool, Merseyside, L18 3HU
TRUSTEES: F Clague
D Hartill
C Hudson
P D McCormack (Appointed 2ndSeptember 2024)
E Robson
M Siddell
P Wooding
INDEPENDENT Ying Huang ACCA
EXAMINER: C/O LCVS
151 Dale Street,
Liverpool, L2 2AH
BANKERS: Barclays Bank
Allerton Road
Liverpool, L18

On behalf of the Board:

………………………………………….. D Hartill – Trustee

28 May 2026 Date:…………………………….

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BEECHLEY STABLES RDA STATEMENT OF TRUSTEES’ RESPONSIBLITIES

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the Trustees should follow best practice and:

The Trustees are responsible for maintaining 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 statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The financial statements comply with the Charities Act 2011, Companies Act 2006, Accounting and Reporting by Charities; Statement of Recommended Practice (SORP 2015) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (as amended for accounting periods commencing from 1[st] January 2019).

ON BEHALF OF THE BOARD:

…………………………………………..

D Hartill – Trustee

Beechley Stables Rda Harthill road Allerton Liverpool, Merseyside L18 3HU

28 May 2026 Date: …………………………….

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BEECHLEY STABLES RDA

I report on the accounts of the charitable company for the year ended 31[st] August 2025, which are set out on pages 9 to 19.

Respective The Trustees (who are also the directors of the company for the responsibilities of purposes of company law) are responsible for the preparation of trustees and examiner the accounts. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

have not been met; or

Name : Mrs Ying Huang Relevant professional qualification or body: ACCA Address: c/o LCVS, 151 Dale Street, Liverpool, L2 2AH 28 May 2026 Dated: ………………………………..

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BEECHLEY STABLES RDA STATEMENT OF FINANCIAL ACTIVITIES (including Income & Expenditure) FOR THE YEAR ENDED 31[ST] AUGUST 2025

Notes Unrestricted Restricted
Funds Funds Total Total
2025 2025 2025 2024
Income and endowments
from		 £ £ £ £
Donations and legacies 3a 29,323 - 29,323 14,251
Charitable activities 3b 41,988 6,415 48,403 67,702
Other trading activities 3c 10,006 - 10,006 4,743
Investments 3d 11 - 11 6
----------- ----------- ----------- -----------
Total income 81,328 6,415 87,743 86,702
----------- ----------- ----------- -----------
Expenditure on
Raising funds 1,437 - 1,437 478
Charitable activities 4 70,670 4,591 75,261 81,486
---------- ----------- ------------ ------------
Total expenditure 72,107 4,591 76,698 81,964
---------- ----------- ------------ ------------
Net (expenditure)/income, net
movement in funds		 9,221 1,824 11,045 4,738
Total funds brought forward 9, 10 81,632 27,614 109,246 104,508
---------- ---------- ---------- ----------
Total funds carried forward 8-10 90,853 29,438 120,291 109,246
====== ====== ====== ======

The notes on pages 11 to 19 form part of these accounts.

All the above amounts relate to continuing activities of the charitable company.

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BEECHLEY STABLES RDA Company No 08668860 BALANCE SHEET AS AT 31[ST] AUGUST 2025

Notes **31st ** August 2025 **31st ** August 2024
Fixed assets £ £ £ £
Tangible fixed assets 5 39,690 16,891
Current assets
Debtors 6 643 946
Cash at bank and in hand 81,708 93,621
--------- ---------
82,351 94,567
Current liabilities
Creditors: amounts falling
due within one year		 7 (1,750) (2,212)
---------- ----------
Net current assets 80,601 92,355
---------- ----------
Total assets less current
liabilities		 120,291 109,246
====== ======
Funds:
Unrestricted funds 8, 9 90,853 81,632
Restricted funds 8, 10 29,438 27,614
---------- ----------
120,291 109,246
====== ======

These financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies’ regime and in accordance with FRS102 SORP.

For the period covered by these accounts the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The Trustees, who are the Directors of the company, acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

28 May 2026

Approved by the Board on: ………………………………….

…………………………… D Hartill - Trustee

28 May 2026 …………………………….. Date

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BEECHLEY STABLES RDA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025

1. Limited Liability

The charity is a company limited by guarantee. Each member’s liability is limited to £1.

2. Accounting Policies

Basis of accounting

The 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 (FRS102) effective 1[st] January 2019, Charities Act 2011 and the Companies Act 2006.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The charity has taken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charitable company has adequate reserves to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

Fund accounting

Unrestricted funds are the charitable company’s free reserves available for the Trustees to apply in accordance with the charitable company’s charitable objectives.

Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund.

Income recognition

All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Donations and legacies comprise of donations and general grants which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain.

Income from charitable activities is recognised on an accrual’s basis except for grants receivable, which are recognised on the date on which their unconditional payment is confirmed by the donor.

Income from other trading activities relates to fundraising events, non-disabled riding, party days and sponsorships and is recognised when the amount is certain.

Expenditure recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.

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BEECHLEY STABLES RDA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025

All expenditure is accounted for on an accrual basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor.

Expenditure on charitable activities relates to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charitable company. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable company.

Fixed Assets

Capital expenditure of £500 and above is stated in the balance sheet at cost less accumulated depreciation. Depreciation is provided to write off the cost of each asset over its expected useful life as below:

Horse purchase 10% per annum reducing balance basis Equine Equipment 10% per annum reducing balance basis Office Equipment & IT 20% per annum reducing balance basis

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts.

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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BEECHLEY STABLES RDA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

Taxation

Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The charitable company benefits from various exemptions from taxation afforded by tax legislation and are not liable to corporation tax on income or gains falling within those exemptions.

Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3. Income and endowments from:

3. Income and endowments from:
Unrestricted Restricted Total Total
Funds Funds
2025 2025 2025 2024
a. Donation and legacies £ £ £ £
Donations 26,012 - 26,012 14,086
Gift Aid 3,311 - 3,311 165
---------- ---------- ---------- ---------
29,323 - 29,323 14,251
====== ====== ===== =====

Income from donations and legacies for year end 2024 related wholly to unrestricted funds.

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BEECHLEY STABLES RDA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025

Unrestricted Restricted Total Total
Funds Funds
2025 2025 2025 2024
b. Charitable activities £ £ £ £
Activities 1,381 - 1,381 1,164
LCVS Community Impact Fund - - - 2,700
Local Neighbourhood Fund - 1,650 1,650 -
Non disabled riding 514 - 514 1,617
RDA North West - 2,468 2,468 -
RDA North West Hardship Fund - - - 2,500
Riding income 40,093 - 40,093 39,145
Skelton Charity - 2,297 2,297 -
T J Morris - - - 20,000
UKSPF - - - 576
---------- ---------- --------- ---------
41,988 6,415 48,403 67,702
====== ====== ===== =====

Income from charitable activities for year end 2024 comprised £41,926 for unrestricted funds and £25,776 related to restricted funds.

c. Other trading activities £ £ £ £
Merchandise 414 - 414 282
Fundraising 9,592 - 9,592 4,461
---------- ---------- --------- ---------
10,006 - 10,006 4,743
====== ====== ===== =====
Income from other trading activities for year end 2024 related wholly to unrestricted funds.
d. Investments £ £ £ £
Bank Interest 11 - 11 6
====== ====== ===== =====

Income from investment for year end 2024 related wholly to unrestricted funds.

4. Expenditure on charitable activities:

Expenditure on charitable activities:
Direct Support & Total Total
Charitable Governance 2025 2024
Expenditure Costs
£ £ £ £
To provide therapy, enjoyment to it
participant riders and volunteers through		 49,957 25,304 75,261 81,486
working with horses.
======= ======= ====== ======

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BEECHLEY STABLES RDA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025

a. Analysed as follows:

Analysed as follows:
2025 2024
Direct charitable expenditure:
 £ £
Staff salary costs 28,511 15,811
Pension 576 268
Volunteer expenses 223 722
Activities costs - 135
Sessional fees - 5,260
Horse and vet costs 18,523 14,150
Waste disposal 1,964 1,531
DBS fees 160 60
----------- -----------
49,957 37,937
----------- -----------
Support & Governance costs:
 £ £
Staff salary costs 5,826 17,754
Pension 126 365
Office costs 2,423 1,708
Building running costs 5,779 14,534
Insurance 1,918 2,817
Refreshments 159 25
Uniforms 9 389
Subscriptions 2,982 1,083
Equipment hire 368 330
Sundry 695 90
Training 143 576
Bank charges and card machine fees 185 559
Payroll fees 701 608
Accountancy 1,102 1,040
Depreciation 2,888 1,671
---------- ----------
25,304 43,549
---------- ----------
Total expenditure on charitable
activities		 75,261 81,486
====== ======
£4,591 (2024: £3,787) of the above expenditure relates to restricted fund
Staff Costs
2025 2024
£ £
Gross wages and salaries 34,337 33,565
Social security - -
Pension 702 633
---------- ----------
35,039 34,198
====== ======

£4,591 (2024: £3,787) of the above expenditure relates to restricted funding.

b. Staff Costs

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BEECHLEY STABLES RDA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025

c. Particulars of employees:

The average number of full-time equivalent employees during the year was as follows:

Charitable activities

2025 2024 1.5 1.4 ===== ====

No employee received emoluments of more than £60,000 during the year. (2024: none)

The Trustees are not remunerated for their services and are not included in the above number of employees.

No out-of-pocket expenses were reimbursed to Trustees during the year.

5. Tangible fixed assets

5. Tangible fixed assets
Office Equine Horse Total
Equipment Equipment Purchase
& IT
Cost £ £ £ £
Balance as at 1stSeptember 2024 2,998 13,155 14,065 30,218
Additions during the year - 5,841 19,846 25,687
Disposals during the year (-) (-) (500) (500)
-------- -------- -------- ---------
Balance at 31stAugust 2025 2,998 18,996 33,411 55,405
-------- -------- -------- ---------
Accumulated Depreciation
Balance as at 1stSeptember 2024 2,220 5,444 5,663 13,327
Charge for the year 156 1,009 1,723 2,888
Disposals during the year (-) (-) (500) (500)
-------- -------- -------- ---------
Balance at 31stAugust 2025 2,376 6,453 6,886 15,715
-------- -------- -------- ---------
Net Book Value at 31st August 2025 622 12,543 26,525 39,690
===== ===== ===== =====
Net Book Value at 31stAugust 2024 778 7,711 8,402 16,891
===== ===== ===== =====
6. Debtors:
2025
2024
£ £
Debtors 643
946
=====
=====

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025

BEECHLEY STABLES RDA

7. Creditors: amounts falling due within one year

2025 2024
£ £
Creditors 8 860
Accruals 1,102 1,040
Pension 152 123
Other creditors 488 189
-------- --------
1,750 2,212
===== =====

8. Analysis of net assets between funds

2025 Tangible
Fixed Assets		 Net Current
Assets		 Total
Unrestricted Funds £ £
 £
General Fund 16,536 74,317 90,853
--------- ----------- -----------
Restricted Funds:
Caf Resilience Fund 1,019 1,019
Local Neighbourhood Fund 1,111 460 1,571
RDA North West 2,223 86 2,309
Skelton Charity 2,269 28 2,297
Steve Morgan Foundation 3,444 3,444
T J Morris 13,088 5,710 18,798
---------- ----------- ----------
23,154 6,284 29,438
---------- ----------- -----------
39,690 80,601 120,291
====== ====== ======
2024 Tangible
Fixed Assets		 Net Current
Assets		 Total
Unrestricted Funds £ £
 £
General Fund 11,883 69,749 81,632
--------- ----------- -----------
Restricted Funds:
Caf Resilience Fund 1,132 - 1,132
LCVS Community Impact Fund - 1,569 1,569
RDA North West Hardship Fund - 1,380 1,380
Steve Morgan Foundation 3,876 - 3,876
T J Morris - 19,657 19,657
---------- ----------- ----------
5,008 22,606 27,614
---------- ----------- -----------
16,891 92,355 109,246
====== ====== ======

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Docusign Envelope ID: 52724CE3-0C2C-8A25-81C6-C992C58DED93Docusign Envelope ID: 2673F7C8-F638-875A-8264-D5F951F8778C

BEECHLEY STABLES RDA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025

9. Unrestricted Funds

Movements in the year
2025 Reserves at
beginning of year		 Income Expenditure Reserves at
end of year
£ £ £ £
General Fund 81,632 81,328 (72,107) 90,853
====== ====== ====== ======
Movements in the year
2024 Reserves at
beginning of year		 Income Expenditure Reserves at
end of year
£ £ £ £
General Fund 98,883 60,926 (78,177) 81,632
====== ====== ====== ======

General Fund is used to finance the charitable company’s general activities as outlined in the Trustees’ Report.

10. Restricted Funds

0. Restricted Funds
Movements in the year
2025 Reserves at
beginning of year		 Income Expenditure Reserves at
end of year
£ £ £ £
Caf Resilience Fund 1,132 - (113) 1,019
LCVS Community Impact
Fund		 1,569 - (1,569) -
Local Neighbourhood Fund - 1,650 (79) 1,571
RDA North West - 2,468 (159) 2,309
RDA North West Hardship
Fund		 1,380 - (1,380) -
Skelton Charity - 2,297 (-) 2,297
Steve Morgan Foundation 3,876 - (432) 3,444
T J Morris 19,657 - (859) 18,798
----------- ----------- ----------- -----------
27,614 6,415 (4,591) 29,438
====== ====== ====== ======

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Docusign Envelope ID: 52724CE3-0C2C-8A25-81C6-C992C58DED93Docusign Envelope ID: 2673F7C8-F638-875A-8264-D5F951F8778C

BEECHLEY STABLES RDA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025

Movements in the year
2024 Reserves at
beginning of year		 Income Expenditure Reserves at
end of year
£ £ £ £
Caf Resilience Fund 1,257 - (125) 1,132
LCVS Community Impact
Fund		 - 2,700 (1,131) 1,569
RDA North West Hardship
Fund		 - 2,500 (1,120) 1,380
Steve Morgan Foundation 4,368 - (492) 3,876
T J Morris - 20,000 (343) 19,657
UKSPF - 576 (576) -
----------- ----------- ----------- -----------
5,625 25,776 (3,787) 27,614
====== ====== ====== ======

These are monies given to the charitable company to be spent at the discretion of the Board of Trustees for specific charitable purposes:

Caf Resilience Fund - Contribution towards core costs during Covid

LCVS Community Impact Fund - Contribution towards ‘Mencap Pony Hour’

Local Neighbourhood Fund - Contribution towards purchase of Mud Mats

RDA North West – Contribution towards purchase of Mud Mats

RDA North West Hardship Fund - Contribution towards horse feed and hay

Skelton Charity - Contribution towards purchase of Mud Mats

Steve Morgan Foundation - Contribution towards staff costs

T J Morris - Contribution towards the purchase of two horses

UKSPF - Contribution towards first aid training

11. Lease Commitments

The charitable company had a lease dated 2014 for one year at a premises from Liverpool City Council, under the terms of which an annual rent of one peppercorn could be demanded. The charitable company is currently in negotiations with Liverpool City Council regarding the new lease agreement.

12. Contingent Liabilities

There were no contingent liabilities as at 31[st] August 2025 (2024: nil)

13. Related Parties

There were no related party transactions during the year ended 31[st] August 2025 (2024: none)

14. Guarantees

As at 31[st] August 2025, 7 members had given a guarantee of £1 each in the event of the company winding-up. Total: £7 (2024: 7 members, £7).

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Docusign Envelope ID: 52724CE3-0C2C-8A25-81C6-C992C58DED93Docusign Envelope ID: 2673F7C8-F638-875A-8264-D5F951F8778C

BEECHLEY STABLES RDA

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] AUGUST 2025

2025 2024
INCOME £ £
Grant Income 6,415 25,776
Donations 26,012 14,086
Gift Aid 3,311 165
Non disabled riding 514 1,617
Riding income 40,093 39,145
Fundraising 9,592 4,461
Activities 1,381 1,164
Merchandise 414 282
Bank interest 11 6
----------- -----------
Total Income 87,743 86,702
----------- -----------
EXPENDITURE
Raising funds
Fundraising 1,437 478
----------- -----------
1,437 478
Charitable activities
Staff salary costs 34,337 33,565
Pension 702 633
Activities costs - 135
Sessional fees - 5,260
Horse and vet costs 18,523 14,150
Volunteer expenses 223 722
Telephone and internet 1,194 1,175
Stationery, printing, and postage 492 171
Refreshments 159 25
Subscriptions 2,982 1,083
Heat and light 980 3,833
Water 908 638
Cleaning 68 108
Waste disposal 1,964 1,531
Insurance 1,918 2,817
Equipment hire 368 330
Computer software and website 737 362
Repairs 3,823 9,955
DBS fees 160 60
Uniforms 9 389
Sundry 695 90
Training 143 576
Bank charges and card machine fees 185 559
Payroll fees 701 608
Accountancy 1,102 1,040
Depreciation 2,888 1,671
------------ ------------
Total expenditure on charitable activities 75,261 81,486
------------ ------------
Total expenditure 76,698 81,964
------------ ------------
Net income for year 11,045 4,738
====== =======

(This page does not form part of the statutory financial statements)

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